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A. निवृत्त साझेदार का ऋण खाता/Retiring Partner's Loan Account
Step 1
Concept
The unpaid amount becomes a loan, so it is transferred to the loan account. Exam tip: remember the difference between capital account and loan account.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार का ऋण खाता / Retiring Partner's Loan Account. The unpaid amount becomes a loan, so it is transferred to the loan account. Exam tip: remember the difference between capital account and loan account.
Step 3
Exam Tip
बकाया राशि ऋण बन जाती है इसलिए इसे ऋण खाते में डाला जाता है। परीक्षा में पूंजी और ऋण खाते का अंतर याद रखें।
The firm has to pay this amount, so it is a liability. Exam tip: treat it like an amount payable by the firm.
Step 2
Why this answer is correct
The correct answer is B. दायित्व / Liability. The firm has to pay this amount, so it is a liability. Exam tip: treat it like an amount payable by the firm.
Step 3
Exam Tip
फर्म को यह राशि चुकानी होती है इसलिए यह दायित्व है। परीक्षा में इसे बाहर की देय राशि की तरह समझें।
The loan amount is payable to the retiring partner, so interest is given to that partner. Exam tip: treat interest as the cost of the loan.
Step 2
Why this answer is correct
The correct answer is B. निवृत्त साझेदार को / Retiring partner. The loan amount is payable to the retiring partner, so interest is given to that partner. Exam tip: treat interest as the cost of the loan.
Step 3
Exam Tip
ऋण राशि निवृत्त साझेदार की देय राशि है इसलिए ब्याज उसे मिलता है। परीक्षा में ब्याज को ऋण की लागत मानें।
In the absence of an agreement, the general rule is six percent per annum. Exam tip: always read whether the rate is annual.
Step 2
Why this answer is correct
The correct answer is A. छह प्रतिशत प्रतिवर्ष / Six percent per annum. In the absence of an agreement, the general rule is six percent per annum. Exam tip: always read whether the rate is annual.
Step 3
Exam Tip
समझौता न होने पर सामान्य नियम के अनुसार छह प्रतिशत प्रतिवर्ष ब्याज माना जाता है। परीक्षा में दर लिखते समय प्रतिवर्ष अवश्य सोचें।
Loan interest is an expense of the firm, so it is debited to Profit and Loss Account. Exam tip: expenses are linked with the debit side.
Step 2
Why this answer is correct
The correct answer is A. लाभ हानि खाता / Profit and Loss Account. Loan interest is an expense of the firm, so it is debited to Profit and Loss Account. Exam tip: expenses are linked with the debit side.
Step 3
Exam Tip
ऋण ब्याज फर्म का खर्च है इसलिए लाभ हानि खाते में डेबिट होता है। परीक्षा में खर्च हमेशा डेबिट पक्ष से जोड़ें।
B. निवृत्त साझेदार ऋण खाता/Retiring Partner's Loan Account
Step 1
Concept
Interest becomes payable to the retiring partner, so the loan account is credited. Exam tip: payable amounts are normally credited.
Step 2
Why this answer is correct
The correct answer is B. निवृत्त साझेदार ऋण खाता / Retiring Partner's Loan Account. Interest becomes payable to the retiring partner, so the loan account is credited. Exam tip: payable amounts are normally credited.
Step 3
Exam Tip
ब्याज निवृत्त साझेदार को देय हो जाता है इसलिए उसके ऋण खाते को क्रेडिट किया जाता है। परीक्षा में देय राशि को क्रेडिट मानें।
B. निवृत्त साझेदार ऋण खाता/Retiring Partner's Loan Account
Step 1
Concept
Payment reduces the liability, so the loan account is debited. Exam tip: a decrease in liability is debited.
Step 2
Why this answer is correct
The correct answer is B. निवृत्त साझेदार ऋण खाता / Retiring Partner's Loan Account. Payment reduces the liability, so the loan account is debited. Exam tip: a decrease in liability is debited.
Step 3
Exam Tip
भुगतान से देयता घटती है इसलिए ऋण खाते को डेबिट किया जाता है। परीक्षा में देयता घटने पर डेबिट याद रखें।
Payment is made through bank, so Bank Account is credited. Exam tip: when cash or bank goes out, it is credited.
Step 2
Why this answer is correct
The correct answer is A. बैंक खाता / Bank Account. Payment is made through bank, so Bank Account is credited. Exam tip: when cash or bank goes out, it is credited.
Step 3
Exam Tip
भुगतान बैंक से होता है इसलिए बैंक खाता क्रेडिट होता है। परीक्षा में नकद या बैंक जाने पर उसे क्रेडिट करें।
The loan is a liability of the firm, so its balance appears on the credit side. Exam tip: loans normally have credit balances.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट पक्ष / Credit side. The loan is a liability of the firm, so its balance appears on the credit side. Exam tip: loans normally have credit balances.
Step 3
Exam Tip
ऋण फर्म की देयता है इसलिए उसका शेष क्रेडिट पक्ष में रहता है। परीक्षा में ऋण को क्रेडिट बैलेंस मानें।
If the full amount is paid immediately, no unpaid liability remains. Exam tip: the loan account is prepared only for the unpaid amount.
Step 2
Why this answer is correct
The correct answer is B. नहीं आवश्यकता नहीं / No need. If the full amount is paid immediately, no unpaid liability remains. Exam tip: the loan account is prepared only for the unpaid amount.
Step 3
Exam Tip
पूरी राशि तुरंत चुकाने पर कोई बकाया देयता नहीं रहती। परीक्षा में ऋण खाता केवल बकाया राशि के लिए बनता है।
Interest is also payable, so the liability increases. Exam tip: treat both principal and interest as payable.
Step 2
Why this answer is correct
The correct answer is A. देयता बढ़ती है / Liability increases. Interest is also payable, so the liability increases. Exam tip: treat both principal and interest as payable.
Step 3
Exam Tip
ब्याज भी देय राशि है इसलिए देयता बढ़ जाती है। परीक्षा में मूलधन और ब्याज दोनों को देय मानें।
A. फर्म को अब भी देय राशि/Amount still payable by the firm
Step 1
Concept
The closing balance is the amount still unpaid. Exam tip: link it with the liabilities side of the balance sheet.
Step 2
Why this answer is correct
The correct answer is A. फर्म को अब भी देय राशि / Amount still payable by the firm. The closing balance is the amount still unpaid. Exam tip: link it with the liabilities side of the balance sheet.
Step 3
Exam Tip
अंतिम शेष वह राशि है जो अभी चुकानी बाकी है। परीक्षा में इसे बैलेंस शीट के दायित्व पक्ष से जोड़ें।
It is a liability of the firm, so it is shown on the liabilities side. Exam tip: show the loan separately from capital.
Step 2
Why this answer is correct
The correct answer is B. दायित्व पक्ष / Liabilities side. It is a liability of the firm, so it is shown on the liabilities side. Exam tip: show the loan separately from capital.
Step 3
Exam Tip
यह फर्म की देयता है इसलिए दायित्व पक्ष में दिखता है। परीक्षा में ऋण को पूंजी से अलग दिखाएं।
A. निवृत्त साझेदार पूंजी खाता/Retiring Partner's Capital Account
Step 1
Concept
The capital account is debited to close the amount due in it. Exam tip: read the transfer entry sides carefully.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार पूंजी खाता / Retiring Partner's Capital Account. The capital account is debited to close the amount due in it. Exam tip: read the transfer entry sides carefully.
Step 3
Exam Tip
पूंजी खाते की देय राशि बंद करने के लिए उसे डेबिट किया जाता है। परीक्षा में स्थानांतरण प्रविष्टि का पक्ष ध्यान से देखें।
B. निवृत्त साझेदार ऋण खाता/Retiring Partner's Loan Account
Step 1
Concept
A new liability is created in the loan account, so the loan account is credited. Exam tip: credit a liability when it is created.
Step 2
Why this answer is correct
The correct answer is B. निवृत्त साझेदार ऋण खाता / Retiring Partner's Loan Account. A new liability is created in the loan account, so the loan account is credited. Exam tip: credit a liability when it is created.
Step 3
Exam Tip
फर्म की नई देयता ऋण खाते में बनती है इसलिए ऋण खाता क्रेडिट होता है। परीक्षा में देयता बनने पर क्रेडिट करें।
The unpaid amount is ₹50000 minus ₹20000, which is ₹30000. Exam tip: deduct immediate payment before finding the loan.
Step 2
Why this answer is correct
The correct answer is A. ₹30000. The unpaid amount is ₹50000 minus ₹20000, which is ₹30000. Exam tip: deduct immediate payment before finding the loan.
Step 3
Exam Tip
बकाया राशि ₹50000 माइनस ₹20000 बराबर ₹30000 है। परीक्षा में पहले भुगतान घटाकर ऋण निकालें।
Six months is half a year, so interest is half of six percent of ₹60000, that is ₹1800. Exam tip: convert time into years.
Step 2
Why this answer is correct
The correct answer is A. ₹1800. Six months is half a year, so interest is half of six percent of ₹60000, that is ₹1800. Exam tip: convert time into years.
Step 3
Exam Tip
छह महीने आधा वर्ष है, इसलिए ब्याज ₹60000 का छह प्रतिशत का आधा यानी ₹1800 है। परीक्षा में समय को वर्ष में बदलें।
A. जब तक ऋण बकाया रहे/Until the loan remains unpaid
Step 1
Concept
Interest is charged on the unpaid loan. Exam tip: count the interest period up to the date of payment.
Step 2
Why this answer is correct
The correct answer is A. जब तक ऋण बकाया रहे / Until the loan remains unpaid. Interest is charged on the unpaid loan. Exam tip: count the interest period up to the date of payment.
Step 3
Exam Tip
ब्याज बकाया ऋण पर लगाया जाता है। परीक्षा में भुगतान की तारीख तक ब्याज की अवधि गिनें।
A. क्योंकि निवृत्ति के बाद राशि ऋण देयता बन जाती है/Because after retirement the amount becomes a loan liability
Step 1
Concept
After retirement, the partner's capital may become an unpaid loan. Exam tip: classify capital and loan separately.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि निवृत्ति के बाद राशि ऋण देयता बन जाती है / Because after retirement the amount becomes a loan liability. After retirement, the partner's capital may become an unpaid loan. Exam tip: classify capital and loan separately.
Step 3
Exam Tip
निवृत्ति के बाद साझेदार की पूंजी समाप्त होकर बकाया ऋण बन सकती है। परीक्षा में पूंजी और ऋण का वर्गीकरण अलग रखें।
Partial payment reduces the amount payable. Exam tip: record payment on the debit side of the loan account.
Step 2
Why this answer is correct
The correct answer is A. ऋण शेष घटता है / Loan balance decreases. Partial payment reduces the amount payable. Exam tip: record payment on the debit side of the loan account.
Step 3
Exam Tip
आंशिक भुगतान से देय राशि कम होती है। परीक्षा में भुगतान को ऋण खाते के डेबिट पक्ष में रखें।
Payment reduces the loan liability, so it is recorded on the debit side. Exam tip: debit payments in the loan account.
Step 2
Why this answer is correct
The correct answer is A. डेबिट पक्ष / Debit side. Payment reduces the loan liability, so it is recorded on the debit side. Exam tip: debit payments in the loan account.
Step 3
Exam Tip
भुगतान से ऋण देयता घटती है इसलिए डेबिट पक्ष में लिखा जाता है। परीक्षा में ऋण खाते में भुगतान डेबिट करें।
Interest increases the amount payable, so it is recorded on the credit side. Exam tip: add interest to the loan.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट पक्ष / Credit side. Interest increases the amount payable, so it is recorded on the credit side. Exam tip: add interest to the loan.
Step 3
Exam Tip
ब्याज देय राशि बढ़ाता है इसलिए क्रेडिट पक्ष में लिखा जाता है। परीक्षा में ब्याज को ऋण में जोड़ें।
A. मृत साझेदार के प्रतिनिधि का ऋण खाता/Deceased Partner's Executor's Loan Account
Step 1
Concept
The unpaid amount due to the deceased partner may be kept in the executor's loan account. Exam tip: identify the executor's account separately.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार के प्रतिनिधि का ऋण खाता / Deceased Partner's Executor's Loan Account. The unpaid amount due to the deceased partner may be kept in the executor's loan account. Exam tip: identify the executor's account separately.
Step 3
Exam Tip
मृत साझेदार की देय बकाया राशि उसके प्रतिनिधि के ऋण खाते में रखी जा सकती है। परीक्षा में प्रतिनिधि का खाता अलग पहचानें।
The firm has to pay this amount to the executor, so it is a liability. Exam tip: apply the same principle in case of death.
Step 2
Why this answer is correct
The correct answer is A. फर्म की देयता / Liability of the firm. The firm has to pay this amount to the executor, so it is a liability. Exam tip: apply the same principle in case of death.
Step 3
Exam Tip
फर्म को यह राशि प्रतिनिधि को चुकानी होती है इसलिए यह देयता है। परीक्षा में मृत साझेदार के मामले में भी यही सिद्धांत लागू करें।
A. जब पूरी राशि और ब्याज चुका दिया जाता है/When the full amount and interest are paid
Step 1
Concept
When full payment is made, no liability remains and the account is closed. Exam tip: after final payment, the balance should be zero.
Step 2
Why this answer is correct
The correct answer is A. जब पूरी राशि और ब्याज चुका दिया जाता है / When the full amount and interest are paid. When full payment is made, no liability remains and the account is closed. Exam tip: after final payment, the balance should be zero.
Step 3
Exam Tip
पूरा भुगतान होने पर कोई देयता नहीं रहती और खाता बंद हो जाता है। परीक्षा में अंतिम भुगतान के बाद शेष शून्य होना चाहिए।
A. फर्म ने पूरी देय राशि चुका दी/The firm has paid the full amount due
Step 1
Concept
A zero balance means the loan has been fully paid. Exam tip: treat zero balance as settlement of liability.
Step 2
Why this answer is correct
The correct answer is A. फर्म ने पूरी देय राशि चुका दी / The firm has paid the full amount due. A zero balance means the loan has been fully paid. Exam tip: treat zero balance as settlement of liability.
Step 3
Exam Tip
शून्य शेष बताता है कि ऋण पूरी तरह चुका दिया गया है। परीक्षा में शून्य शेष को देयता समाप्ति मानें।
A. देय अवधि का ब्याज जोड़ना/Add interest for the due period
Step 1
Concept
If the loan remains unpaid, interest for the due period should be added. Exam tip: calculate interest using time and rate.
Step 2
Why this answer is correct
The correct answer is A. देय अवधि का ब्याज जोड़ना / Add interest for the due period. If the loan remains unpaid, interest for the due period should be added. Exam tip: calculate interest using time and rate.
Step 3
Exam Tip
ऋण बकाया रहने पर देय अवधि का ब्याज जोड़ना चाहिए। परीक्षा में समय और दर देखकर ब्याज निकालें।
A. निवृत्त साझेदार ऋण खाता/Retiring Partner's Loan Account
Step 1
Concept
Each instalment reduces the loan liability. Exam tip: record instalments on the debit side of the loan account.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार ऋण खाता / Retiring Partner's Loan Account. Each instalment reduces the loan liability. Exam tip: record instalments on the debit side of the loan account.
Step 3
Exam Tip
हर किस्त ऋण देयता को कम करती है। परीक्षा में किस्तों को ऋण खाते के डेबिट पक्ष में लिखें।
Three months is one-fourth of a year, so interest is one-fourth of six percent of ₹30000, that is ₹450. Exam tip: convert months into a fraction of a year.
Step 2
Why this answer is correct
The correct answer is A. ₹450. Three months is one-fourth of a year, so interest is one-fourth of six percent of ₹30000, that is ₹450. Exam tip: convert months into a fraction of a year.
Step 3
Exam Tip
तीन महीने एक चौथाई वर्ष है, इसलिए ब्याज ₹30000 का छह प्रतिशत का चौथाई यानी ₹450 है। परीक्षा में महीने को वर्ष के भाग में बदलें।
A. मूलधन और देय ब्याज का योग/Total of principal and due interest
Step 1
Concept
Payment may include both the principal loan and the added interest. Exam tip: add interest before final settlement.
Step 2
Why this answer is correct
The correct answer is A. मूलधन और देय ब्याज का योग / Total of principal and due interest. Payment may include both the principal loan and the added interest. Exam tip: add interest before final settlement.
Step 3
Exam Tip
भुगतान में मूल ऋण और जुड़ा ब्याज दोनों शामिल हो सकते हैं। परीक्षा में अंतिम निपटान से पहले ब्याज जोड़ें।
A. ब्याज नहीं लगाया जाएगा/No interest will be charged
Step 1
Concept
The clear agreement must be followed, so no interest will be charged. Exam tip: check the agreement first.
Step 2
Why this answer is correct
The correct answer is A. ब्याज नहीं लगाया जाएगा / No interest will be charged. The clear agreement must be followed, so no interest will be charged. Exam tip: check the agreement first.
Step 3
Exam Tip
स्पष्ट समझौते को मानना चाहिए इसलिए ब्याज नहीं लगाया जाएगा। परीक्षा में पहले समझौते की शर्त देखें।
A. समझौते में दी गई दर/Rate given in the agreement
Step 1
Concept
The rate given in the agreement has priority. Exam tip: use the general rate only when the agreement is silent.
Step 2
Why this answer is correct
The correct answer is A. समझौते में दी गई दर / Rate given in the agreement. The rate given in the agreement has priority. Exam tip: use the general rate only when the agreement is silent.
Step 3
Exam Tip
समझौते में दी गई दर प्राथमिक होती है। परीक्षा में सामान्य दर तभी लगाएं जब समझौता मौन हो।
A. लाभ हानि खाता डेबिट, निवृत्त साझेदार ऋण खाता क्रेडिट/Profit and Loss Account debit, Retiring Partner's Loan Account credit
Step 1
Concept
Interest is an expense of the firm and payable to the partner. Exam tip: keep interest entry and payment entry separate.
Step 2
Why this answer is correct
The correct answer is A. लाभ हानि खाता डेबिट, निवृत्त साझेदार ऋण खाता क्रेडिट / Profit and Loss Account debit, Retiring Partner's Loan Account credit. Interest is an expense of the firm and payable to the partner. Exam tip: keep interest entry and payment entry separate.
Step 3
Exam Tip
ब्याज फर्म का खर्च और साझेदार को देय राशि है। परीक्षा में ब्याज और भुगतान की प्रविष्टि अलग रखें।
A. निवृत्त साझेदार ऋण खाता डेबिट, बैंक खाता क्रेडिट/Retiring Partner's Loan Account debit, Bank Account credit
Step 1
Concept
Payment reduces the loan and also reduces bank. Exam tip: debit the loan account and credit Bank Account.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार ऋण खाता डेबिट, बैंक खाता क्रेडिट / Retiring Partner's Loan Account debit, Bank Account credit. Payment reduces the loan and also reduces bank. Exam tip: debit the loan account and credit Bank Account.
Step 3
Exam Tip
भुगतान से ऋण घटता है और बैंक घटता है। परीक्षा में ऋण खाते को डेबिट और बैंक को क्रेडिट करें।
The remaining credit balance after payment is still payable. Exam tip: treat the remaining balance as a liability in the balance sheet.
Step 2
Why this answer is correct
The correct answer is A. अभी बाकी देय राशि / Amount still payable. The remaining credit balance after payment is still payable. Exam tip: treat the remaining balance as a liability in the balance sheet.
Step 3
Exam Tip
भुगतान के बाद बचा क्रेडिट शेष अभी देय राशि है। परीक्षा में बचे शेष को बैलेंस शीट में दायित्व मानें।
A. नहीं क्योंकि फर्म को राशि देनी नहीं है/No, because the firm does not owe an amount
Step 1
Concept
A debit balance may mean an amount recoverable from the partner. Exam tip: create a loan account only when the firm owes an amount.
Step 2
Why this answer is correct
The correct answer is A. नहीं क्योंकि फर्म को राशि देनी नहीं है / No, because the firm does not owe an amount. A debit balance may mean an amount recoverable from the partner. Exam tip: create a loan account only when the firm owes an amount.
Step 3
Exam Tip
डेबिट शेष का अर्थ है साझेदार से वसूली योग्य राशि हो सकती है। परीक्षा में ऋण खाता तभी बनता है जब फर्म देय हो।
A. बकाया राशि के स्थगित भुगतान से/Deferred payment of unpaid amount
Step 1
Concept
The loan account is created when the amount due is not fully paid immediately. Exam tip: understand it as deferred payment.
Step 2
Why this answer is correct
The correct answer is A. बकाया राशि के स्थगित भुगतान से / Deferred payment of unpaid amount. The loan account is created when the amount due is not fully paid immediately. Exam tip: understand it as deferred payment.
Step 3
Exam Tip
ऋण खाता तब बनता है जब देय राशि तुरंत पूरी नहीं चुकाई जाती। परीक्षा में इसे स्थगित भुगतान समझें।
Amount, rate, and time are needed for interest. Exam tip: identify all three before calculation.
Step 2
Why this answer is correct
The correct answer is A. राशि, दर और समय / Amount, rate, and time. Amount, rate, and time are needed for interest. Exam tip: identify all three before calculation.
Step 3
Exam Tip
ब्याज के लिए राशि, दर और समय आवश्यक हैं। परीक्षा में इन तीनों को पहचानकर गणना करें।
A. देय राशि कम दिखाई देगी/Amount payable will appear lower
Step 1
Concept
If interest is not added, the liability will be shown lower. Exam tip: check interest before final payment.
Step 2
Why this answer is correct
The correct answer is A. देय राशि कम दिखाई देगी / Amount payable will appear lower. If interest is not added, the liability will be shown lower. Exam tip: check interest before final payment.
Step 3
Exam Tip
ब्याज न जोड़ने से देयता कम दिखेगी। परीक्षा में अंतिम भुगतान से पहले ब्याज अवश्य जांचें।
A. निवृत्ति के बाद देय राशि के निपटान से/Settlement of amount due after retirement
Step 1
Concept
This account is prepared to settle the unpaid amount after retirement. Exam tip: link it with the final payment part of reconstitution.
Step 2
Why this answer is correct
The correct answer is A. निवृत्ति के बाद देय राशि के निपटान से / Settlement of amount due after retirement. This account is prepared to settle the unpaid amount after retirement. Exam tip: link it with the final payment part of reconstitution.
Step 3
Exam Tip
यह खाता निवृत्ति के बाद बकाया देय राशि के निपटान के लिए बनता है। परीक्षा में इसे पुनर्गठन के अंतिम भुगतान भाग से जोड़ें।
Payment through bank reduces the loan liability. Exam tip: put reducing items on the debit side.
Step 2
Why this answer is correct
The correct answer is A. बैंक से भुगतान / Payment by bank. Payment through bank reduces the loan liability. Exam tip: put reducing items on the debit side.
Step 3
Exam Tip
बैंक से भुगतान करने पर ऋण देयता घटती है। परीक्षा में घटाने वाली मद को डेबिट पक्ष में रखें।
A. बकाया देय राशि और उसके भुगतान का रिकॉर्ड रखना/To record unpaid amount due and its payment
Step 1
Concept
This account records the unpaid amount, interest, and payments. Exam tip: remember its purpose as a settlement record.
Step 2
Why this answer is correct
The correct answer is A. बकाया देय राशि और उसके भुगतान का रिकॉर्ड रखना / To record unpaid amount due and its payment. This account records the unpaid amount, interest, and payments. Exam tip: remember its purpose as a settlement record.
Step 3
Exam Tip
यह खाता बकाया देय राशि, ब्याज और भुगतान का रिकॉर्ड रखता है। परीक्षा में उद्देश्य को निपटान रिकॉर्ड के रूप में याद रखें।
