अ ब और स पुराने साझेदार 3:4:5 में हैं। सामान्य रिजर्व ₹144000 और लाभ हानि खाते का डेबिट शेष ₹24000 है। ब का शुद्ध प्रभाव क्या होगा?
A B and C are old partners in 3:4:5. General Reserve is ₹144000 and Profit and Loss Account has debit balance ₹24000. What will be B net effect?
#reserves
#net adjustment
#old ratio
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A ₹40000 क्रेडिट / ₹40000 credit
B ₹48000 क्रेडिट / ₹48000 credit
C ₹40000 डेबिट / ₹40000 debit
D ₹24000 क्रेडिट / ₹24000 credit
Explanation opens after your attempt
Correct Answer
A. ₹40000 क्रेडिट / ₹40000 credit
Step 1
Concept
Net accumulated profit is ₹120000 and B share is 4/12. So B will be credited by ₹40000.
Step 2
Why this answer is correct
The correct answer is A. ₹40000 क्रेडिट / ₹40000 credit. Net accumulated profit is ₹120000 and B share is 4/12. So B will be credited by ₹40000.
Step 3
Exam Tip
शुद्ध संचित लाभ ₹120000 है और ब का हिस्सा 4/12 है। इसलिए ब को ₹40000 क्रेडिट होगा।
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कामगार क्षतिपूर्ति रिजर्व ₹96000 है और दावा ₹126000 है। पुराने साझेदार 5:3 में हैं। पहले साझेदार पर अतिरिक्त हानि कितनी डेबिट होगी?
Workmen Compensation Reserve is ₹96000 and claim is ₹126000. Old partners share 5:3. What extra loss will be debited to the first partner?
#workmen compensation reserve
#excess claim
#loss
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A ₹18750 / ₹18750
B ₹30000 / ₹30000
C ₹11250 / ₹11250
D ₹60000 / ₹60000
Explanation opens after your attempt
Correct Answer
A. ₹18750 / ₹18750
Step 1
Concept
Claim exceeds reserve by ₹30000. First partner share is ₹30000 × 5/8 = ₹18750.
Step 2
Why this answer is correct
The correct answer is A. ₹18750 / ₹18750. Claim exceeds reserve by ₹30000. First partner share is ₹30000 × 5/8 = ₹18750.
Step 3
Exam Tip
दावा रिजर्व से ₹30000 अधिक है। पहले साझेदार का हिस्सा ₹30000 × 5/8 = ₹18750 है।
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निवेश उतार चढ़ाव रिजर्व ₹81000 है। निवेश का पुस्तक मूल्य ₹420000 और बाजार मूल्य ₹375000 है। पुराने साझेदार 7:2 में हैं। दूसरे साझेदार को कितना क्रेडिट होगा?
Investment Fluctuation Reserve is ₹81000. Book value of investments is ₹420000 and market value is ₹375000. Old partners share 7:2. How much will be credited to the second partner?
#investment fluctuation reserve
#market value
#partner share
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A ₹8000 / ₹8000
B ₹36000 / ₹36000
C ₹28000 / ₹28000
D ₹45000 / ₹45000
Explanation opens after your attempt
Correct Answer
A. ₹8000 / ₹8000
Step 1
Concept
Investment loss is ₹45000 so distributable balance is ₹36000. Second partner share is ₹36000 × 2/9 = ₹8000.
Step 2
Why this answer is correct
The correct answer is A. ₹8000 / ₹8000. Investment loss is ₹45000 so distributable balance is ₹36000. Second partner share is ₹36000 × 2/9 = ₹8000.
Step 3
Exam Tip
निवेश हानि ₹45000 है इसलिए बांटने योग्य शेष ₹36000 है। दूसरे साझेदार का हिस्सा ₹36000 × 2/9 = ₹8000 है।
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पूंजी रिजर्व ₹72000 और प्रारंभिक व्यय ₹27000 हैं। पुराने साझेदार 5:4 में हैं। शुद्ध समायोजन में दूसरे साझेदार को कितना क्रेडिट होगा?
Capital Reserve is ₹72000 and Preliminary Expenses are ₹27000. Old partners share 5:4. In net adjustment how much will be credited to the second partner?
#capital reserve
#preliminary expenses
#net credit
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A ₹20000 / ₹20000
B ₹25000 / ₹25000
C ₹45000 / ₹45000
D ₹27000 / ₹27000
Explanation opens after your attempt
Correct Answer
A. ₹20000 / ₹20000
Step 1
Concept
Net profit is ₹45000. Second partner share is ₹45000 × 4/9 = ₹20000.
Step 2
Why this answer is correct
The correct answer is A. ₹20000 / ₹20000. Net profit is ₹45000. Second partner share is ₹45000 × 4/9 = ₹20000.
Step 3
Exam Tip
शुद्ध लाभ ₹45000 है। दूसरे साझेदार का हिस्सा ₹45000 × 4/9 = ₹20000 है।
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यदि सामान्य रिजर्व प्रवेश के समय नई फर्म की पुस्तकों में रखा रहता है तो सबसे सही समस्या क्या होगी?
If General Reserve remains in the books of the new firm at admission what is the most correct problem?
#general reserve
#new firm
#reasoning
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A नया साझेदार पुराने लाभ में अधिकार पा सकता है / New partner may get right in old profit
B पुराने साझेदारों की पूंजी अपने आप घटेगी / Old partners capital will automatically reduce
C सामान्य रिजर्व बाहरी ऋण बन जाएगा / General Reserve will become outside loan
D बैंक खाता बंद हो जाएगा / Bank account will close
Explanation opens after your attempt
Correct Answer
A. नया साझेदार पुराने लाभ में अधिकार पा सकता है / New partner may get right in old profit
Step 1
Concept
General Reserve is profit before admission. If it is not distributed the new partner may get linked with old profit.
Step 2
Why this answer is correct
The correct answer is A. नया साझेदार पुराने लाभ में अधिकार पा सकता है / New partner may get right in old profit. General Reserve is profit before admission. If it is not distributed the new partner may get linked with old profit.
Step 3
Exam Tip
सामान्य रिजर्व प्रवेश से पहले का लाभ है। इसे न बांटने पर नया साझेदार पुराने लाभ से जुड़ सकता है।
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अ ब और स 2:5:3 में हैं। लाभ हानि क्रेडिट शेष ₹120000 और विज्ञापन सस्पेंस ₹50000 है। ब का शुद्ध हिस्सा क्या होगा?
A B and C share 2:5:3. Profit and Loss credit balance is ₹120000 and Advertisement Suspense is ₹50000. What is B net share?
#profit and loss
#advertisement suspense
#net share
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A ₹35000 क्रेडिट / ₹35000 credit
B ₹60000 क्रेडिट / ₹60000 credit
C ₹25000 डेबिट / ₹25000 debit
D ₹70000 क्रेडिट / ₹70000 credit
Explanation opens after your attempt
Correct Answer
A. ₹35000 क्रेडिट / ₹35000 credit
Step 1
Concept
Net accumulated profit is ₹70000 and B share is 5/10. Therefore B is credited by ₹35000.
Step 2
Why this answer is correct
The correct answer is A. ₹35000 क्रेडिट / ₹35000 credit. Net accumulated profit is ₹70000 and B share is 5/10. Therefore B is credited by ₹35000.
Step 3
Exam Tip
शुद्ध संचित लाभ ₹70000 है और ब का हिस्सा 5/10 है। इसलिए ब को ₹35000 क्रेडिट होगा।
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कामगार क्षतिपूर्ति रिजर्व ₹150000 है और दावा ₹66000 है। पुराने साझेदार 4:3:2 में हैं। तीसरे साझेदार को कितना क्रेडिट होगा?
Workmen Compensation Reserve is ₹150000 and claim is ₹66000. Old partners share 4:3:2. How much will be credited to the third partner?
#workmen compensation reserve
#claim
#balance
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A ₹18667 / ₹18667
B ₹28000 / ₹28000
C ₹84000 / ₹84000
D ₹37333 / ₹37333
Explanation opens after your attempt
Correct Answer
A. ₹18667 / ₹18667
Step 1
Concept
Distributable amount is ₹84000. Third partner share is ₹84000 × 2/9 = about ₹18667.
Step 2
Why this answer is correct
The correct answer is A. ₹18667 / ₹18667. Distributable amount is ₹84000. Third partner share is ₹84000 × 2/9 = about ₹18667.
Step 3
Exam Tip
बांटने योग्य राशि ₹84000 है। तीसरे साझेदार का हिस्सा ₹84000 × 2/9 = ₹18667 लगभग है।
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डूबत ऋण रिजर्व ₹55000 है और वास्तविक अतिरिक्त खराब ऋण ₹73000 हैं। पुराने साझेदार 6:3 में हैं। पहले साझेदार पर अतिरिक्त डेबिट क्या होगा?
Bad Debts Reserve is ₹55000 and actual additional bad debts are ₹73000. Old partners share 6:3. What extra debit will be charged to first partner?
#bad debts reserve
#excess bad debts
#loss
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A ₹12000 / ₹12000
B ₹18000 / ₹18000
C ₹36667 / ₹36667
D ₹48667 / ₹48667
Explanation opens after your attempt
Correct Answer
A. ₹12000 / ₹12000
Step 1
Concept
Bad debts exceed reserve by ₹18000. First partner share is ₹18000 × 6/9 = ₹12000.
Step 2
Why this answer is correct
The correct answer is A. ₹12000 / ₹12000. Bad debts exceed reserve by ₹18000. First partner share is ₹18000 × 6/9 = ₹12000.
Step 3
Exam Tip
खराब ऋण रिजर्व से ₹18000 अधिक हैं। पहले साझेदार का हिस्सा ₹18000 × 6/9 = ₹12000 है।
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स्थिर पूंजी पद्धति में सामान्य रिजर्व और प्रारंभिक व्यय के शुद्ध लाभ को कहाँ क्रेडिट किया जाएगा?
Under fixed capital method where will the net profit from General Reserve and Preliminary Expenses be credited?
#fixed capital
#current account
#reserves
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A पुराने साझेदारों के चालू खातों में / Old partners current accounts
B नए साझेदार के चालू खाते में / New partner current account
C पुनर्मूल्यांकन खाते में / Revaluation Account
D बैंक खाते में / Bank Account
Explanation opens after your attempt
Correct Answer
A. पुराने साझेदारों के चालू खातों में / Old partners current accounts
Step 1
Concept
Under fixed capital method capital accounts remain fixed and adjustments go to current accounts. So net profit is credited to old current accounts.
Step 2
Why this answer is correct
The correct answer is A. पुराने साझेदारों के चालू खातों में / Old partners current accounts. Under fixed capital method capital accounts remain fixed and adjustments go to current accounts. So net profit is credited to old current accounts.
Step 3
Exam Tip
स्थिर पूंजी पद्धति में पूंजी खाते स्थिर रहते हैं और समायोजन चालू खातों में होते हैं। इसलिए शुद्ध लाभ पुराने चालू खातों में क्रेडिट होगा।
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परिवर्तनशील पूंजी पद्धति में लाभ हानि डेबिट शेष लिखने पर पुराने साझेदारों के खातों पर क्या प्रभाव होगा?
Under fluctuating capital method what is the effect on old partners accounts when Profit and Loss debit balance is written off?
#fluctuating capital
#profit and loss debit
#loss
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A पुराने साझेदारों के पूंजी खाते डेबिट होंगे / Old partners capital accounts will be debited
B पुराने साझेदारों के पूंजी खाते क्रेडिट होंगे / Old partners capital accounts will be credited
C नए साझेदार पूंजी खाता क्रेडिट होगा / New partner capital account will be credited
D सामान्य रिजर्व डेबिट होगा / General Reserve will be debited
Explanation opens after your attempt
Correct Answer
A. पुराने साझेदारों के पूंजी खाते डेबिट होंगे / Old partners capital accounts will be debited
Step 1
Concept
Profit and Loss debit balance is accumulated loss. In fluctuating capital it is debited directly to old capital accounts.
Step 2
Why this answer is correct
The correct answer is A. पुराने साझेदारों के पूंजी खाते डेबिट होंगे / Old partners capital accounts will be debited. Profit and Loss debit balance is accumulated loss. In fluctuating capital it is debited directly to old capital accounts.
Step 3
Exam Tip
लाभ हानि डेबिट शेष संचित हानि है। परिवर्तनशील पूंजी में यह सीधे पुराने पूंजी खातों में डेबिट होती है।
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अ और ब 8:5 में हैं। सामान्य रिजर्व ₹78000 और पूंजी रिजर्व ₹52000 है। नए साझेदार स के प्रवेश पर अ को कुल कितना क्रेडिट होगा?
A and B share 8:5. General Reserve is ₹78000 and Capital Reserve is ₹52000. On admission of new partner C what total will be credited to A?
#combined reserves
#capital reserve
#old ratio
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A ₹80000 / ₹80000
B ₹50000 / ₹50000
C ₹130000 / ₹130000
D ₹64000 / ₹64000
Explanation opens after your attempt
Correct Answer
A. ₹80000 / ₹80000
Step 1
Concept
Both reserves are like old profits and total ₹130000. A share is ₹130000 × 8/13 = ₹80000.
Step 2
Why this answer is correct
The correct answer is A. ₹80000 / ₹80000. Both reserves are like old profits and total ₹130000. A share is ₹130000 × 8/13 = ₹80000.
Step 3
Exam Tip
दोनों रिजर्व पुराने लाभ जैसे हैं और कुल ₹130000 है। अ का हिस्सा ₹130000 × 8/13 = ₹80000 है।
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आकस्मिकता रिजर्व ₹130000 है और संभावित देयता ₹154000 है। पुराने साझेदार 5:7 में हैं। दूसरे साझेदार की हानि कितनी होगी?
Contingency Reserve is ₹130000 and probable liability is ₹154000. Old partners share 5:7. What will be the second partner loss?
#contingency reserve
#probable liability
#loss
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A ₹14000 / ₹14000
B ₹24000 / ₹24000
C ₹10000 / ₹10000
D ₹77000 / ₹77000
Explanation opens after your attempt
Correct Answer
A. ₹14000 / ₹14000
Step 1
Concept
Liability exceeds reserve by ₹24000. Second partner share is ₹24000 × 7/12 = ₹14000.
Step 2
Why this answer is correct
The correct answer is A. ₹14000 / ₹14000. Liability exceeds reserve by ₹24000. Second partner share is ₹24000 × 7/12 = ₹14000.
Step 3
Exam Tip
देयता रिजर्व से ₹24000 अधिक है। दूसरे साझेदार का हिस्सा ₹24000 × 7/12 = ₹14000 है।
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निवेश उतार चढ़ाव रिजर्व ₹54000 है और निवेश का बाजार मूल्य पुस्तक मूल्य से ₹27000 अधिक है। पुराने साझेदार 2:1 में हैं। पहले साझेदार को कुल कितना क्रेडिट होगा?
Investment Fluctuation Reserve is ₹54000 and market value of investment is ₹27000 higher than book value. Old partners share 2:1. What total will be credited to first partner?
#investment fluctuation reserve
#investment increase
#gain
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A ₹54000 / ₹54000
B ₹36000 / ₹36000
C ₹27000 / ₹27000
D ₹81000 / ₹81000
Explanation opens after your attempt
Correct Answer
A. ₹54000 / ₹54000
Step 1
Concept
Total gain is ₹54000 + ₹27000 = ₹81000. First partner share is 2/3 which is ₹54000.
Step 2
Why this answer is correct
The correct answer is A. ₹54000 / ₹54000. Total gain is ₹54000 + ₹27000 = ₹81000. First partner share is 2/3 which is ₹54000.
Step 3
Exam Tip
कुल लाभ ₹54000 + ₹27000 = ₹81000 है। पहले साझेदार का हिस्सा 2/3 यानी ₹54000 है।
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लाभ हानि खाते का क्रेडिट शेष ₹88000 है और सामान्य रिजर्व ₹44000 है। पुराने साझेदार 3:5:3 में हैं। दूसरे साझेदार को कितना मिलेगा?
Profit and Loss credit balance is ₹88000 and General Reserve is ₹44000. Old partners share 3:5:3. How much will the second partner receive?
#accumulated profits
#general reserve
#profit and loss
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A ₹60000 / ₹60000
B ₹36000 / ₹36000
C ₹132000 / ₹132000
D ₹48000 / ₹48000
Explanation opens after your attempt
Correct Answer
A. ₹60000 / ₹60000
Step 1
Concept
Total accumulated profit is ₹132000. Second partner share is ₹132000 × 5/11 = ₹60000.
Step 2
Why this answer is correct
The correct answer is A. ₹60000 / ₹60000. Total accumulated profit is ₹132000. Second partner share is ₹132000 × 5/11 = ₹60000.
Step 3
Exam Tip
कुल संचित लाभ ₹132000 है। दूसरे साझेदार का हिस्सा ₹132000 × 5/11 = ₹60000 है।
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प्रवेश पर कर्मचारी भविष्य निधि ₹72000 और सामान्य रिजर्व ₹90000 दिए गए हैं। पुराने साझेदारों में कौन सी राशि बांटेगी?
Employees Provident Fund ₹72000 and General Reserve ₹90000 are given at admission. What amount will be distributed among old partners?
#employees provident fund
#general reserve
#liability
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A ₹90000 / ₹90000
B ₹162000 / ₹162000
C ₹72000 / ₹72000
D शून्य / Zero
Explanation opens after your attempt
Correct Answer
A. ₹90000 / ₹90000
Step 1
Concept
Employees Provident Fund is liability towards employees. Only General Reserve is distributed among old partners like accumulated profit.
Step 2
Why this answer is correct
The correct answer is A. ₹90000 / ₹90000. Employees Provident Fund is liability towards employees. Only General Reserve is distributed among old partners like accumulated profit.
Step 3
Exam Tip
कर्मचारी भविष्य निधि कर्मचारियों के प्रति देयता है। सामान्य रिजर्व ही संचित लाभ की तरह पुराने साझेदारों में बांटा जाएगा।
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अ और ब पुराने साझेदार 9:5 में हैं। सामान्य रिजर्व ₹112000 गलती से नए अनुपात 4:3:1 में सभी में बांट दिया गया। मुख्य सुधार सिद्धांत क्या है?
A and B are old partners in 9:5. General Reserve ₹112000 was wrongly distributed among all in new ratio 4:3:1. What is the main correction principle?
#error correction
#general reserve
#new ratio
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A रिजर्व केवल अ और ब को पुराने अनुपात में मिलना चाहिए / Reserve should go only to A and B in old ratio
B रिजर्व तीनों को नए अनुपात में मिलना चाहिए / Reserve should go to all three in new ratio
C रिजर्व नए साझेदार को पूरा मिलना चाहिए / Reserve should go fully to new partner
D रिजर्व को पुनर्मूल्यांकन खाते में ले जाना चाहिए / Reserve should be transferred to Revaluation Account
Explanation opens after your attempt
Correct Answer
A. रिजर्व केवल अ और ब को पुराने अनुपात में मिलना चाहिए / Reserve should go only to A and B in old ratio
Step 1
Concept
General Reserve is part of old profit. It should be distributed only among old partners in old profit ratio.
Step 2
Why this answer is correct
The correct answer is A. रिजर्व केवल अ और ब को पुराने अनुपात में मिलना चाहिए / Reserve should go only to A and B in old ratio. General Reserve is part of old profit. It should be distributed only among old partners in old profit ratio.
Step 3
Exam Tip
सामान्य रिजर्व पुराने लाभ का भाग है। इसे केवल पुराने साझेदारों में पुराने लाभ अनुपात से बांटना चाहिए।
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डूबत ऋण रिजर्व ₹68000 है। खराब ऋण ₹26000 निकले और नया प्रावधान अलग से बनाया जाएगा। पुराने साझेदारों में कितनी रिजर्व राशि बांटेगी?
Bad Debts Reserve is ₹68000. Bad debts of ₹26000 are found and new provision will be created separately. What reserve amount will be distributed among old partners?
#bad debts reserve
#bad debts
#balance
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A ₹42000 / ₹42000
B ₹68000 / ₹68000
C ₹26000 / ₹26000
D शून्य / Zero
Explanation opens after your attempt
Correct Answer
A. ₹42000 / ₹42000
Step 1
Concept
Known bad debts are first deducted from the reserve. Remaining ₹42000 is distributed among old partners in old ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹42000 / ₹42000. Known bad debts are first deducted from the reserve. Remaining ₹42000 is distributed among old partners in old ratio.
Step 3
Exam Tip
पहले ज्ञात खराब ऋण रिजर्व से घटाए जाते हैं। शेष ₹42000 पुराने साझेदारों में पुराने अनुपात से बांटा जाएगा।
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अ ब और स 5:3:4 में हैं। सामान्य रिजर्व ₹60000 और लाभ हानि डेबिट शेष ₹108000 है। स पर शुद्ध प्रभाव क्या होगा?
A B and C share 5:3:4. General Reserve is ₹60000 and Profit and Loss debit balance is ₹108000. What is the net effect on C?
#net loss
#general reserve
#profit and loss debit
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A ₹16000 डेबिट / ₹16000 debit
B ₹36000 डेबिट / ₹36000 debit
C ₹20000 क्रेडिट / ₹20000 credit
D ₹48000 डेबिट / ₹48000 debit
Explanation opens after your attempt
Correct Answer
A. ₹16000 डेबिट / ₹16000 debit
Step 1
Concept
Net accumulated loss is ₹48000. C share is ₹48000 × 4/12 = ₹16000 debit.
Step 2
Why this answer is correct
The correct answer is A. ₹16000 डेबिट / ₹16000 debit. Net accumulated loss is ₹48000. C share is ₹48000 × 4/12 = ₹16000 debit.
Step 3
Exam Tip
शुद्ध संचित हानि ₹48000 है। स का हिस्सा ₹48000 × 4/12 = ₹16000 डेबिट होगा।
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रिजर्व वितरण का मूल लेखा आधार कौन सा है?
What is the basic accounting basis for distributing reserves?
#accounting basis
#reserves
#old partners
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A उपार्जन पुराने काल में हुआ इसलिए पुराने साझेदार अधिकारी हैं / Earned in old period so old partners are entitled
B नकद मौजूद है इसलिए नया साझेदार अधिकारी है / Cash exists so new partner is entitled
C देयता पक्ष में है इसलिए बाहरी देयता है / It is on liabilities side so it is outside liability
D नया अनुपात बन गया इसलिए वही लागू होगा / New ratio is made so it applies
Explanation opens after your attempt
Correct Answer
A. उपार्जन पुराने काल में हुआ इसलिए पुराने साझेदार अधिकारी हैं / Earned in old period so old partners are entitled
Step 1
Concept
Reserve is accumulation of past profits. Therefore old partners get the right in old ratio.
Step 2
Why this answer is correct
The correct answer is A. उपार्जन पुराने काल में हुआ इसलिए पुराने साझेदार अधिकारी हैं / Earned in old period so old partners are entitled. Reserve is accumulation of past profits. Therefore old partners get the right in old ratio.
Step 3
Exam Tip
रिजर्व पिछले लाभों का संचय है। इसलिए इसका अधिकार पुराने साझेदारों को पुराने अनुपात में मिलता है।
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विशेष रिजर्व ₹96000 है और उससे संबंधित दावा ₹42000 है। पुराने साझेदार 8:4 में हैं। पहले साझेदार को कितना क्रेडिट होगा?
Special Reserve is ₹96000 and related claim is ₹42000. Old partners share 8:4. How much will be credited to the first partner?
#special reserve
#claim
#partner share
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A ₹36000 / ₹36000
B ₹18000 / ₹18000
C ₹54000 / ₹54000
D ₹64000 / ₹64000
Explanation opens after your attempt
Correct Answer
A. ₹36000 / ₹36000
Step 1
Concept
Distributable amount is ₹96000 - ₹42000 = ₹54000. First partner share is ₹54000 × 8/12 = ₹36000.
Step 2
Why this answer is correct
The correct answer is A. ₹36000 / ₹36000. Distributable amount is ₹96000 - ₹42000 = ₹54000. First partner share is ₹54000 × 8/12 = ₹36000.
Step 3
Exam Tip
बांटने योग्य राशि ₹96000 - ₹42000 = ₹54000 है। पहले साझेदार का हिस्सा ₹54000 × 8/12 = ₹36000 है।
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सामान्य रिजर्व ₹108000 और निवेश उतार चढ़ाव रिजर्व ₹36000 है। निवेश में हानि ₹24000 है। पुराने साझेदार 7:5 में हैं। दूसरे साझेदार को कुल कितना क्रेडिट होगा?
General Reserve is ₹108000 and Investment Fluctuation Reserve is ₹36000. Investment loss is ₹24000. Old partners share 7:5. What total will be credited to second partner?
#combined reserves
#investment loss
#old ratio
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A ₹50000 / ₹50000
B ₹70000 / ₹70000
C ₹120000 / ₹120000
D ₹60000 / ₹60000
Explanation opens after your attempt
Correct Answer
A. ₹50000 / ₹50000
Step 1
Concept
Total distributable amount is ₹108000 + ₹36000 - ₹24000 = ₹120000. Second partner share is ₹120000 × 5/12 = ₹50000.
Step 2
Why this answer is correct
The correct answer is A. ₹50000 / ₹50000. Total distributable amount is ₹108000 + ₹36000 - ₹24000 = ₹120000. Second partner share is ₹120000 × 5/12 = ₹50000.
Step 3
Exam Tip
बांटने योग्य कुल राशि ₹108000 + ₹36000 - ₹24000 = ₹120000 है। दूसरे साझेदार का हिस्सा ₹120000 × 5/12 = ₹50000 है।
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अ ब और स 4:1:5 में हैं। सामान्य रिजर्व ₹150000 है पर ₹50000 की संचित हानि भी है। स को कितना क्रेडिट होगा?
A B and C share 4:1:5. General Reserve is ₹150000 but accumulated loss is ₹50000. How much will be credited to C?
#net accumulated profit
#general reserve
#loss
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A ₹50000 / ₹50000
B ₹75000 / ₹75000
C ₹100000 / ₹100000
D ₹25000 / ₹25000
Explanation opens after your attempt
Correct Answer
A. ₹50000 / ₹50000
Step 1
Concept
Net profit is ₹100000. C share is ₹100000 × 5/10 = ₹50000.
Step 2
Why this answer is correct
The correct answer is A. ₹50000 / ₹50000. Net profit is ₹100000. C share is ₹100000 × 5/10 = ₹50000.
Step 3
Exam Tip
शुद्ध लाभ ₹100000 है। स का हिस्सा ₹100000 × 5/10 = ₹50000 है।
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मुक्त बीमा रिजर्व ₹63000 है और कोई बीमा दावा नहीं है। पुराने साझेदार 5:4 में हैं। पहले साझेदार को कितना क्रेडिट होगा?
Free Insurance Reserve is ₹63000 and there is no insurance claim. Old partners share 5:4. How much will be credited to the first partner?
#insurance reserve
#free reserve
#old ratio
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A ₹35000 / ₹35000
B ₹28000 / ₹28000
C ₹31500 / ₹31500
D ₹63000 / ₹63000
Explanation opens after your attempt
Correct Answer
A. ₹35000 / ₹35000
Step 1
Concept
There is no claim so the reserve is free accumulated profit. First partner share is ₹63000 × 5/9 = ₹35000.
Step 2
Why this answer is correct
The correct answer is A. ₹35000 / ₹35000. There is no claim so the reserve is free accumulated profit. First partner share is ₹63000 × 5/9 = ₹35000.
Step 3
Exam Tip
कोई दावा नहीं है इसलिए रिजर्व मुक्त संचित लाभ है। पहले साझेदार का हिस्सा ₹63000 × 5/9 = ₹35000 है।
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अ और ब 6:5 में हैं। प्रवेश पर रिजर्व ₹88000 है और बाद में नया अनुपात 4:4:3 होगा। रिजर्व किस अनुपात में बांटेगा?
A and B share 6:5. At admission Reserve is ₹88000 and later new ratio will be 4:4:3. In which ratio will the reserve be distributed?
#old ratio
#new ratio
#reserves
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A 6:5 / 6:5
B 4:4:3 / 4:4:3
C समान / Equal
D त्याग अनुपात / Sacrificing ratio
Explanation opens after your attempt
Correct Answer
A. 6:5 / 6:5
Step 1
Concept
Reserve is created from old profit so it is distributed in old ratio. New ratio is used for future profits.
Step 2
Why this answer is correct
The correct answer is A. 6:5 / 6:5. Reserve is created from old profit so it is distributed in old ratio. New ratio is used for future profits.
Step 3
Exam Tip
रिजर्व पुराने लाभ से बना है इसलिए पुराने अनुपात में बांटते हैं। नए अनुपात का उपयोग भविष्य के लाभ के लिए होगा।
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कामगार क्षतिपूर्ति रिजर्व ₹105000 है और दावा ₹45000 है। सही जर्नल तर्क क्या है?
Workmen Compensation Reserve is ₹105000 and claim is ₹45000. What is the correct journal logic?
#workmen compensation reserve
#journal logic
#claim
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A दावे को समायोजित करके शेष ₹60000 पुराने साझेदारों को क्रेडिट / Adjust claim and credit balance ₹60000 to old partners
B पूरा ₹105000 नए साझेदार को क्रेडिट / Credit full ₹105000 to new partner
C पूरा ₹105000 पुराने साझेदारों को बिना दावा घटाए क्रेडिट / Credit full ₹105000 to old partners without deducting claim
D दावा अनदेखा करें / Ignore claim
Explanation opens after your attempt
Correct Answer
A. दावे को समायोजित करके शेष ₹60000 पुराने साझेदारों को क्रेडिट / Adjust claim and credit balance ₹60000 to old partners
Step 1
Concept
A special reserve is first adjusted against the related claim. Only the balance is distributed among old partners.
Step 2
Why this answer is correct
The correct answer is A. दावे को समायोजित करके शेष ₹60000 पुराने साझेदारों को क्रेडिट / Adjust claim and credit balance ₹60000 to old partners. A special reserve is first adjusted against the related claim. Only the balance is distributed among old partners.
Step 3
Exam Tip
विशेष रिजर्व पहले संबंधित दावे से समायोजित होता है। बची राशि ही पुराने साझेदारों में बांटी जाती है।
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अ ब स 4:5:6 में हैं। निवेश उतार चढ़ाव रिजर्व ₹120000 है और निवेश हानि ₹30000 है। ब को कितना क्रेडिट होगा?
A B C share 4:5:6. Investment Fluctuation Reserve is ₹120000 and investment loss is ₹30000. How much will be credited to B?
#investment fluctuation reserve
#investment loss
#partner share
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A ₹30000 / ₹30000
B ₹40000 / ₹40000
C ₹36000 / ₹36000
D ₹90000 / ₹90000
Explanation opens after your attempt
Correct Answer
A. ₹30000 / ₹30000
Step 1
Concept
Distributable amount is ₹90000. B share is 5/15 so ₹30000 is credited.
Step 2
Why this answer is correct
The correct answer is A. ₹30000 / ₹30000. Distributable amount is ₹90000. B share is 5/15 so ₹30000 is credited.
Step 3
Exam Tip
बांटने योग्य राशि ₹90000 है। ब का हिस्सा 5/15 है इसलिए ₹30000 क्रेडिट होगा।
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सामान्य रिजर्व ₹74000 और कर्मचारी भविष्य निधि ₹26000 बैलेंस शीट में देयता पक्ष पर हैं। पुराने साझेदारों में कौन सी राशि बांटेगी?
General Reserve ₹74000 and Employees Provident Fund ₹26000 appear on liabilities side. What amount will be distributed among old partners?
#general reserve
#provident fund
#liability
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A ₹74000 / ₹74000
B ₹100000 / ₹100000
C ₹26000 / ₹26000
D शून्य / Zero
Explanation opens after your attempt
Correct Answer
A. ₹74000 / ₹74000
Step 1
Concept
General Reserve is accumulated profit but Employees Provident Fund is outside liability. Therefore only ₹74000 is distributed.
Step 2
Why this answer is correct
The correct answer is A. ₹74000 / ₹74000. General Reserve is accumulated profit but Employees Provident Fund is outside liability. Therefore only ₹74000 is distributed.
Step 3
Exam Tip
सामान्य रिजर्व संचित लाभ है पर कर्मचारी भविष्य निधि बाहरी देयता है। इसलिए केवल ₹74000 बांटा जाएगा।
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अ और ब 7:3 में हैं। रिजर्व ₹110000 और लाभ हानि डेबिट शेष ₹40000 है। यदि शुद्ध लाभ बांटना हो तो अ का हिस्सा क्या होगा?
A and B share 7:3. Reserve is ₹110000 and Profit and Loss debit balance is ₹40000. If net profit is distributed what is A share?
#net profit
#reserve
#old ratio
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A ₹49000 / ₹49000
B ₹70000 / ₹70000
C ₹21000 / ₹21000
D ₹110000 / ₹110000
Explanation opens after your attempt
Correct Answer
A. ₹49000 / ₹49000
Step 1
Concept
Net profit is ₹70000. A share is 7/10 so it will be ₹49000.
Step 2
Why this answer is correct
The correct answer is A. ₹49000 / ₹49000. Net profit is ₹70000. A share is 7/10 so it will be ₹49000.
Step 3
Exam Tip
शुद्ध लाभ ₹70000 है। अ का हिस्सा 7/10 है इसलिए ₹49000 होगा।
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अ ब और स 3:5:4 में हैं। आकस्मिकता रिजर्व ₹96000 है और वास्तविक देयता ₹36000 है। दूसरे साझेदार को कितना क्रेडिट होगा?
A B and C share 3:5:4. Contingency Reserve is ₹96000 and actual liability is ₹36000. How much will be credited to the second partner?
#contingency reserve
#actual liability
#partner share
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A ₹25000 / ₹25000
B ₹15000 / ₹15000
C ₹60000 / ₹60000
D ₹40000 / ₹40000
Explanation opens after your attempt
Correct Answer
A. ₹25000 / ₹25000
Step 1
Concept
Distributable amount is ₹60000. Second partner share is 5/12 so it is ₹25000.
Step 2
Why this answer is correct
The correct answer is A. ₹25000 / ₹25000. Distributable amount is ₹60000. Second partner share is 5/12 so it is ₹25000.
Step 3
Exam Tip
बांटने योग्य राशि ₹60000 है। दूसरे साझेदार का हिस्सा 5/12 है इसलिए ₹25000 है।
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लाभ हानि डेबिट शेष ₹42000 और प्रारंभिक व्यय ₹30000 हैं। पुराने साझेदार 5:4 में हैं। पहले साझेदार पर कुल डेबिट कितना होगा?
Profit and Loss debit balance is ₹42000 and Preliminary Expenses are ₹30000. Old partners share 5:4. What total debit will be charged to first partner?
#accumulated loss
#preliminary expenses
#profit and loss debit
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A ₹40000 / ₹40000
B ₹32000 / ₹32000
C ₹72000 / ₹72000
D ₹42000 / ₹42000
Explanation opens after your attempt
Correct Answer
A. ₹40000 / ₹40000
Step 1
Concept
Total accumulated loss is ₹72000. First partner share is ₹72000 × 5/9 = ₹40000.
Step 2
Why this answer is correct
The correct answer is A. ₹40000 / ₹40000. Total accumulated loss is ₹72000. First partner share is ₹72000 × 5/9 = ₹40000.
Step 3
Exam Tip
कुल संचित हानि ₹72000 है। पहले साझेदार का हिस्सा ₹72000 × 5/9 = ₹40000 है।
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डूबत ऋण रिजर्व ₹42000 है और वास्तविक खराब ऋण ₹18000 हैं। पुराने साझेदार 6:4 में हैं। दूसरे साझेदार को कितना क्रेडिट होगा?
Bad Debts Reserve is ₹42000 and actual bad debts are ₹18000. Old partners share 6:4. How much will be credited to the second partner?
#bad debts reserve
#bad debts
#balance
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A ₹9600 / ₹9600
B ₹24000 / ₹24000
C ₹16800 / ₹16800
D ₹18000 / ₹18000
Explanation opens after your attempt
Correct Answer
A. ₹9600 / ₹9600
Step 1
Concept
Distributable balance is ₹24000. Second partner share is ₹24000 × 4/10 = ₹9600.
Step 2
Why this answer is correct
The correct answer is A. ₹9600 / ₹9600. Distributable balance is ₹24000. Second partner share is ₹24000 × 4/10 = ₹9600.
Step 3
Exam Tip
बांटने योग्य शेष ₹24000 है। दूसरे साझेदार का हिस्सा ₹24000 × 4/10 = ₹9600 है।
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कौन सी प्रविष्टि संचित हानि ₹72000 को पुराने साझेदारों में पुराने अनुपात से बांटने के लिए सही है?
Which entry is correct for distributing accumulated loss ₹72000 among old partners in old ratio?
#journal entry
#accumulated loss
#capital debit
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A पुराने साझेदार पूंजी खाते डेबिट और संचित हानि खाता क्रेडिट / Old partners capital accounts debit and Accumulated Loss Account credit
B संचित हानि खाता डेबिट और पुराने साझेदार पूंजी खाते क्रेडिट / Accumulated Loss Account debit and old partners capital accounts credit
C नए साझेदार पूंजी खाता डेबिट और संचित हानि खाता क्रेडिट / New partner capital debit and Accumulated Loss Account credit
D बैंक खाता डेबिट और संचित हानि खाता क्रेडिट / Bank debit and Accumulated Loss Account credit
Explanation opens after your attempt
Correct Answer
A. पुराने साझेदार पूंजी खाते डेबिट और संचित हानि खाता क्रेडिट / Old partners capital accounts debit and Accumulated Loss Account credit
Step 1
Concept
Accumulated loss has debit balance so it is credited to close it. Old partners capital reduces so it is debited.
Step 2
Why this answer is correct
The correct answer is A. पुराने साझेदार पूंजी खाते डेबिट और संचित हानि खाता क्रेडिट / Old partners capital accounts debit and Accumulated Loss Account credit. Accumulated loss has debit balance so it is credited to close it. Old partners capital reduces so it is debited.
Step 3
Exam Tip
संचित हानि का डेबिट शेष बंद करने के लिए उसे क्रेडिट करते हैं। पुराने साझेदारों की पूंजी घटती है इसलिए डेबिट होती है।
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विशेष रिजर्व ₹66000 है और संबंधित दावा नहीं है। इसका सही निष्कर्ष क्या है?
Special Reserve is ₹66000 and there is no related claim. What is the correct conclusion?
#special reserve
#no claim
#old ratio
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A पूरा रिजर्व पुराने साझेदारों में पुराने अनुपात से बांटेगा / Full reserve is distributed among old partners in old ratio
B रिजर्व हमेशा बाहरी देयता रहेगा / Reserve will always remain outside liability
C रिजर्व नया साझेदार लेगा / New partner will take the reserve
D रिजर्व को प्रारंभिक व्यय में बदलेंगे / Reserve will be converted into Preliminary Expenses
Explanation opens after your attempt
Correct Answer
A. पूरा रिजर्व पुराने साझेदारों में पुराने अनुपात से बांटेगा / Full reserve is distributed among old partners in old ratio
Step 1
Concept
If there is no claim against special reserve it is like free accumulated profit. Therefore it is distributed among old partners.
Step 2
Why this answer is correct
The correct answer is A. पूरा रिजर्व पुराने साझेदारों में पुराने अनुपात से बांटेगा / Full reserve is distributed among old partners in old ratio. If there is no claim against special reserve it is like free accumulated profit. Therefore it is distributed among old partners.
Step 3
Exam Tip
यदि विशेष रिजर्व के विरुद्ध कोई दावा नहीं है तो वह मुक्त संचित लाभ जैसा है। इसलिए वह पुराने साझेदारों में बांटा जाता है।
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अ ब और स 5:5:2 में हैं। सामान्य रिजर्व ₹108000 और विज्ञापन सस्पेंस ₹36000 है। स का शुद्ध क्रेडिट क्या होगा?
A B and C share 5:5:2. General Reserve is ₹108000 and Advertisement Suspense is ₹36000. What is C net credit?
#general reserve
#advertisement suspense
#net credit
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A ₹12000 / ₹12000
B ₹30000 / ₹30000
C ₹72000 / ₹72000
D ₹18000 / ₹18000
Explanation opens after your attempt
Correct Answer
A. ₹12000 / ₹12000
Step 1
Concept
Net profit is ₹72000. C share is 2/12 so ₹12000 is credited.
Step 2
Why this answer is correct
The correct answer is A. ₹12000 / ₹12000. Net profit is ₹72000. C share is 2/12 so ₹12000 is credited.
Step 3
Exam Tip
शुद्ध लाभ ₹72000 है। स का हिस्सा 2/12 है इसलिए ₹12000 क्रेडिट होगा।
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यदि पुराने साझेदार 8:5 में हैं और रिजर्व ₹104000 को गलती से बराबर बांट दिया गया तो किस साझेदार को कितना कम मिला?
If old partners share 8:5 and reserve ₹104000 is wrongly distributed equally which partner received less and by how much?
#error analysis
#equal distribution
#reserve
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A पहले साझेदार को ₹12000 कम / First partner less by ₹12000
B दूसरे साझेदार को ₹12000 कम / Second partner less by ₹12000
C पहले साझेदार को ₹24000 कम / First partner less by ₹24000
D कोई अंतर नहीं / No difference
Explanation opens after your attempt
Correct Answer
A. पहले साझेदार को ₹12000 कम / First partner less by ₹12000
Step 1
Concept
Correct shares are ₹64000 and ₹40000 but equal sharing gives ₹52000 each. The first partner received ₹12000 less.
Step 2
Why this answer is correct
The correct answer is A. पहले साझेदार को ₹12000 कम / First partner less by ₹12000. Correct shares are ₹64000 and ₹40000 but equal sharing gives ₹52000 each. The first partner received ₹12000 less.
Step 3
Exam Tip
सही हिस्से ₹64000 और ₹40000 हैं पर बराबर बांटने पर ₹52000 प्रत्येक मिलते। पहले साझेदार को ₹12000 कम मिला।
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अ ब और स 4:2:4 में हैं। पूंजी रिजर्व ₹130000 और लाभ हानि डेबिट शेष ₹60000 है। अ का शुद्ध क्रेडिट कितना है?
A B and C share 4:2:4. Capital Reserve is ₹130000 and Profit and Loss debit balance is ₹60000. What is A net credit?
#capital reserve
#profit and loss debit
#net credit
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A ₹28000 / ₹28000
B ₹52000 / ₹52000
C ₹70000 / ₹70000
D ₹14000 / ₹14000
Explanation opens after your attempt
Correct Answer
A. ₹28000 / ₹28000
Step 1
Concept
Net profit is ₹70000. A share is 4/10 so ₹28000 is credited.
Step 2
Why this answer is correct
The correct answer is A. ₹28000 / ₹28000. Net profit is ₹70000. A share is 4/10 so ₹28000 is credited.
Step 3
Exam Tip
शुद्ध लाभ ₹70000 है। अ का हिस्सा 4/10 है इसलिए ₹28000 क्रेडिट होगा।
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अ और ब 7:6 में हैं। सामान्य रिजर्व ₹91000 और प्रारंभिक व्यय ₹26000 हैं। ब का शुद्ध क्रेडिट क्या होगा?
A and B share 7:6. General Reserve is ₹91000 and Preliminary Expenses are ₹26000. What is B net credit?
#general reserve
#preliminary expenses
#old ratio
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A ₹30000 / ₹30000
B ₹35000 / ₹35000
C ₹65000 / ₹65000
D ₹42000 / ₹42000
Explanation opens after your attempt
Correct Answer
A. ₹30000 / ₹30000
Step 1
Concept
Net profit is ₹65000. B share is ₹65000 × 6/13 = ₹30000.
Step 2
Why this answer is correct
The correct answer is A. ₹30000 / ₹30000. Net profit is ₹65000. B share is ₹65000 × 6/13 = ₹30000.
Step 3
Exam Tip
शुद्ध लाभ ₹65000 है। ब का हिस्सा ₹65000 × 6/13 = ₹30000 है।
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अ ब और स 6:5:4 में हैं। मशीनरी प्रतिस्थापन रिजर्व ₹90000 है और कोई निश्चित प्रतिस्थापन देयता नहीं है। ब को कितना क्रेडिट होगा?
A B and C share 6:5:4. Machinery Replacement Reserve is ₹90000 and there is no definite replacement liability. How much will be credited to B?
#machinery replacement reserve
#free reserve
#old ratio
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A ₹30000 / ₹30000
B ₹36000 / ₹36000
C ₹24000 / ₹24000
D ₹90000 / ₹90000
Explanation opens after your attempt
Correct Answer
A. ₹30000 / ₹30000
Step 1
Concept
When there is no related liability such reserve is treated like free accumulated profit. B share is ₹90000 × 5/15 = ₹30000.
Step 2
Why this answer is correct
The correct answer is A. ₹30000 / ₹30000. When there is no related liability such reserve is treated like free accumulated profit. B share is ₹90000 × 5/15 = ₹30000.
Step 3
Exam Tip
जब कोई संबंधित देयता नहीं हो तो ऐसा रिजर्व मुक्त संचित लाभ जैसा माना जाता है। ब का हिस्सा ₹90000 × 5/15 = ₹30000 है।
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पुराने साझेदार 4:3 में हैं। निवेश उतार चढ़ाव रिजर्व ₹70000 और निवेश हानि ₹46000 है। पहले साझेदार को कितना क्रेडिट होगा?
Old partners share 4:3. Investment Fluctuation Reserve is ₹70000 and investment loss is ₹46000. How much will be credited to the first partner?
#investment fluctuation reserve
#investment loss
#partner share
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A ₹13714 / ₹13714
B ₹24000 / ₹24000
C ₹40000 / ₹40000
D ₹26286 / ₹26286
Explanation opens after your attempt
Correct Answer
A. ₹13714 / ₹13714
Step 1
Concept
Distributable balance is ₹24000. First partner share is ₹24000 × 4/7 = about ₹13714.
Step 2
Why this answer is correct
The correct answer is A. ₹13714 / ₹13714. Distributable balance is ₹24000. First partner share is ₹24000 × 4/7 = about ₹13714.
Step 3
Exam Tip
बांटने योग्य शेष ₹24000 है। पहले साझेदार का हिस्सा ₹24000 × 4/7 = ₹13714 लगभग है।
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अ और ब 5:3 में हैं। कर समायोजन रिजर्व ₹64000 है और अंतिम कर देयता ₹40000 निकली। अ को कितना क्रेडिट होगा?
A and B share 5:3. Tax Adjustment Reserve is ₹64000 and final tax liability is found to be ₹40000. How much will be credited to A?
#tax adjustment reserve
#liability
#balance
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A ₹15000 / ₹15000
B ₹24000 / ₹24000
C ₹40000 / ₹40000
D ₹64000 / ₹64000
Explanation opens after your attempt
Correct Answer
A. ₹15000 / ₹15000
Step 1
Concept
Tax liability is first deducted from the reserve and balance ₹24000 is distributed. A share is ₹24000 × 5/8 = ₹15000.
Step 2
Why this answer is correct
The correct answer is A. ₹15000 / ₹15000. Tax liability is first deducted from the reserve and balance ₹24000 is distributed. A share is ₹24000 × 5/8 = ₹15000.
Step 3
Exam Tip
पहले कर देयता रिजर्व से घटेगी और शेष ₹24000 बांटेगा। अ का हिस्सा ₹24000 × 5/8 = ₹15000 है।
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सामान्य रिजर्व ₹126000 और लाभ हानि डेबिट शेष ₹54000 है। पुराने साझेदार 3:2:1 में हैं। पहले साझेदार को शुद्ध क्रेडिट कितना होगा?
General Reserve is ₹126000 and Profit and Loss debit balance is ₹54000. Old partners share 3:2:1. What is the first partner net credit?
#general reserve
#profit and loss debit
#net credit
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A ₹36000 / ₹36000
B ₹72000 / ₹72000
C ₹24000 / ₹24000
D ₹126000 / ₹126000
Explanation opens after your attempt
Correct Answer
A. ₹36000 / ₹36000
Step 1
Concept
Net accumulated profit is ₹72000. First partner share is 3/6 so ₹36000 is credited.
Step 2
Why this answer is correct
The correct answer is A. ₹36000 / ₹36000. Net accumulated profit is ₹72000. First partner share is 3/6 so ₹36000 is credited.
Step 3
Exam Tip
शुद्ध संचित लाभ ₹72000 है। पहले साझेदार का हिस्सा 3/6 है इसलिए ₹36000 क्रेडिट होगा।
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पुराने साझेदार 2:3:5 में हैं। कामगार क्षतिपूर्ति रिजर्व ₹110000 और दावा ₹80000 है। तीसरे साझेदार को कितना क्रेडिट होगा?
Old partners share 2:3:5. Workmen Compensation Reserve is ₹110000 and claim is ₹80000. How much will be credited to the third partner?
#workmen compensation reserve
#claim
#old ratio
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A ₹15000 / ₹15000
B ₹30000 / ₹30000
C ₹50000 / ₹50000
D ₹80000 / ₹80000
Explanation opens after your attempt
Correct Answer
A. ₹15000 / ₹15000
Step 1
Concept
Distributable amount is ₹30000. Third partner share is 5/10 so ₹15000 is credited.
Step 2
Why this answer is correct
The correct answer is A. ₹15000 / ₹15000. Distributable amount is ₹30000. Third partner share is 5/10 so ₹15000 is credited.
Step 3
Exam Tip
बांटने योग्य राशि ₹30000 है। तीसरे साझेदार का हिस्सा 5/10 है इसलिए ₹15000 क्रेडिट होगा।
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अ और ब 9:4 में हैं। आकस्मिकता रिजर्व ₹78000 और वास्तविक देयता ₹91000 है। ब पर अतिरिक्त हानि कितनी डेबिट होगी?
A and B share 9:4. Contingency Reserve is ₹78000 and actual liability is ₹91000. What extra loss will be debited to B?
#contingency reserve
#excess liability
#loss share
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A ₹4000 / ₹4000
B ₹9000 / ₹9000
C ₹13000 / ₹13000
D ₹78000 / ₹78000
Explanation opens after your attempt
Correct Answer
A. ₹4000 / ₹4000
Step 1
Concept
Actual liability exceeds reserve by ₹13000. B share is ₹13000 × 4/13 = ₹4000.
Step 2
Why this answer is correct
The correct answer is A. ₹4000 / ₹4000. Actual liability exceeds reserve by ₹13000. B share is ₹13000 × 4/13 = ₹4000.
Step 3
Exam Tip
वास्तविक देयता रिजर्व से ₹13000 अधिक है। ब का हिस्सा ₹13000 × 4/13 = ₹4000 है।
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अ ब और स 5:4:3 में हैं। सामान्य रिजर्व ₹96000 और प्रारंभिक व्यय ₹60000 है। ब का शुद्ध क्रेडिट क्या होगा?
A B and C share 5:4:3. General Reserve is ₹96000 and Preliminary Expenses are ₹60000. What is B net credit?
#general reserve
#preliminary expenses
#net adjustment
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A ₹12000 / ₹12000
B ₹32000 / ₹32000
C ₹20000 / ₹20000
D ₹36000 / ₹36000
Explanation opens after your attempt
Correct Answer
A. ₹12000 / ₹12000
Step 1
Concept
Net profit is ₹36000. B share is 4/12 so ₹12000 is credited.
Step 2
Why this answer is correct
The correct answer is A. ₹12000 / ₹12000. Net profit is ₹36000. B share is 4/12 so ₹12000 is credited.
Step 3
Exam Tip
शुद्ध लाभ ₹36000 है। ब का हिस्सा 4/12 है इसलिए ₹12000 क्रेडिट होगा।
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यदि संचित लाभ ₹80000 को पुराने साझेदारों के बजाय नए साझेदार सहित नए अनुपात में बांट दिया गया तो मुख्य लेखा दोष क्या है?
If accumulated profit ₹80000 is distributed in new ratio including new partner instead of old partners what is the main accounting defect?
#error analysis
#accumulated profit
#new ratio
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A पुराने लाभ का अधिकार गलत व्यक्तियों को दिया गया / Right of old profit is given to wrong persons
B नकद राशि गलत जोड़ी गई / Cash amount is wrongly added
C बाहरी देयता बंद हो गई / Outside liability is closed
D सद्भावना घट गई / Goodwill decreased
Explanation opens after your attempt
Correct Answer
A. पुराने लाभ का अधिकार गलत व्यक्तियों को दिया गया / Right of old profit is given to wrong persons
Step 1
Concept
Accumulated profit belongs to the period before admission and only old partners have the right. Including new partner is wrong.
Step 2
Why this answer is correct
The correct answer is A. पुराने लाभ का अधिकार गलत व्यक्तियों को दिया गया / Right of old profit is given to wrong persons. Accumulated profit belongs to the period before admission and only old partners have the right. Including new partner is wrong.
Step 3
Exam Tip
संचित लाभ प्रवेश से पहले का होता है और केवल पुराने साझेदारों का अधिकार है। नए साझेदार को शामिल करना गलत है।
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डूबत ऋण रिजर्व ₹72000 है और अतिरिक्त खराब ऋण ₹42000 हैं। पुराने साझेदार 4:5 में हैं। दूसरे साझेदार को कितना क्रेडिट होगा?
Bad Debts Reserve is ₹72000 and additional bad debts are ₹42000. Old partners share 4:5. How much will be credited to the second partner?
#bad debts reserve
#additional bad debts
#credit
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A ₹16667 / ₹16667
B ₹30000 / ₹30000
C ₹24000 / ₹24000
D ₹42000 / ₹42000
Explanation opens after your attempt
Correct Answer
A. ₹16667 / ₹16667
Step 1
Concept
Distributable balance is ₹30000. Second partner share is ₹30000 × 5/9 = about ₹16667.
Step 2
Why this answer is correct
The correct answer is A. ₹16667 / ₹16667. Distributable balance is ₹30000. Second partner share is ₹30000 × 5/9 = about ₹16667.
Step 3
Exam Tip
बांटने योग्य शेष ₹30000 है। दूसरे साझेदार का हिस्सा ₹30000 × 5/9 = ₹16667 लगभग है।
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अ और ब 6:4 में हैं। लाभ हानि क्रेडिट शेष ₹70000 और संचित हानि ₹90000 है। अ पर शुद्ध प्रभाव क्या होगा?
A and B share 6:4. Profit and Loss credit balance is ₹70000 and accumulated loss is ₹90000. What is the net effect on A?
#profit and loss credit
#accumulated loss
#net debit
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A ₹12000 डेबिट / ₹12000 debit
B ₹42000 क्रेडिट / ₹42000 credit
C ₹20000 डेबिट / ₹20000 debit
D ₹54000 डेबिट / ₹54000 debit
Explanation opens after your attempt
Correct Answer
A. ₹12000 डेबिट / ₹12000 debit
Step 1
Concept
Net accumulated loss is ₹20000. A share is ₹20000 × 6/10 = ₹12000 debit.
Step 2
Why this answer is correct
The correct answer is A. ₹12000 डेबिट / ₹12000 debit. Net accumulated loss is ₹20000. A share is ₹20000 × 6/10 = ₹12000 debit.
Step 3
Exam Tip
शुद्ध संचित हानि ₹20000 है। अ का हिस्सा ₹20000 × 6/10 = ₹12000 डेबिट होगा।
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विशेष बीमा रिजर्व ₹85000 है और बीमा दावा ₹31000 है। पुराने साझेदार 7:6 में हैं। दूसरे साझेदार को कितना क्रेडिट होगा?
Special Insurance Reserve is ₹85000 and insurance claim is ₹31000. Old partners share 7:6. How much will be credited to the second partner?
#insurance reserve
#claim
#partner share
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A ₹24923 / ₹24923
B ₹29077 / ₹29077
C ₹54000 / ₹54000
D ₹31000 / ₹31000
Explanation opens after your attempt
Correct Answer
A. ₹24923 / ₹24923
Step 1
Concept
Distributable amount is ₹54000. Second partner share is ₹54000 × 6/13 = about ₹24923.
Step 2
Why this answer is correct
The correct answer is A. ₹24923 / ₹24923. Distributable amount is ₹54000. Second partner share is ₹54000 × 6/13 = about ₹24923.
Step 3
Exam Tip
बांटने योग्य राशि ₹54000 है। दूसरे साझेदार का हिस्सा ₹54000 × 6/13 = ₹24923 लगभग है।
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पुराने साझेदार 3:2 में हैं। सामान्य रिजर्व ₹50000 और कर्मचारी भविष्य निधि ₹40000 दी गई है। रिजर्व समायोजन में कितनी राशि पुराने साझेदारों को जाएगी?
Old partners share 3:2. General Reserve ₹50000 and Employees Provident Fund ₹40000 are given. What amount will go to old partners in reserve adjustment?
#general reserve
#provident fund
#distributed amount
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A ₹50000 / ₹50000
B ₹90000 / ₹90000
C ₹40000 / ₹40000
D शून्य / Zero
Explanation opens after your attempt
Correct Answer
A. ₹50000 / ₹50000
Step 1
Concept
Employees Provident Fund is outside liability so it is not distributed. Only General Reserve ₹50000 goes to old partners.
Step 2
Why this answer is correct
The correct answer is A. ₹50000 / ₹50000. Employees Provident Fund is outside liability so it is not distributed. Only General Reserve ₹50000 goes to old partners.
Step 3
Exam Tip
कर्मचारी भविष्य निधि बाहरी देयता है इसलिए नहीं बांटते। केवल सामान्य रिजर्व ₹50000 पुराने साझेदारों में जाएगा।
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अ ब और स 1:2:3 में हैं। पूंजी रिजर्व ₹90000 और लाभ हानि डेबिट शेष ₹12000 है। स का शुद्ध क्रेडिट कितना होगा?
A B and C share 1:2:3. Capital Reserve is ₹90000 and Profit and Loss debit balance is ₹12000. What is C net credit?
#capital reserve
#profit and loss debit
#net credit
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A ₹39000 / ₹39000
B ₹45000 / ₹45000
C ₹78000 / ₹78000
D ₹26000 / ₹26000
Explanation opens after your attempt
Correct Answer
A. ₹39000 / ₹39000
Step 1
Concept
Net accumulated profit is ₹78000. C share is 3/6 so ₹39000 is credited.
Step 2
Why this answer is correct
The correct answer is A. ₹39000 / ₹39000. Net accumulated profit is ₹78000. C share is 3/6 so ₹39000 is credited.
Step 3
Exam Tip
शुद्ध संचित लाभ ₹78000 है। स का हिस्सा 3/6 है इसलिए ₹39000 क्रेडिट होगा।
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