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Accountancy Quiz - Class 12 Accountancy Easy Level 40 Quiz

Question 1/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

व्यवसाय बंद करने की प्रक्रिया को क्या कहते हैं?

What is the process of closing a business called?

Explanation opens after your attempt

Correct Answer

A. विघटनDissolution

Step 1

Concept

When business ends the firm is dissolved. This basic definition is important for exams.

Step 2

Why this answer is correct

The correct answer is A. विघटन / Dissolution. When business ends the firm is dissolved. This basic definition is important for exams.

Step 3

Exam Tip

व्यवसाय समाप्त होने पर फर्म का विघटन होता है। परीक्षा में यह मूल परिभाषा महत्वपूर्ण है।

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Question 2/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

फर्म के विघटन पर कौन सा खाता तैयार किया जाता है?

Which account is prepared on dissolution of a firm?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

A Realisation Account is prepared on dissolution. It shows profit or loss.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. A Realisation Account is prepared on dissolution. It shows profit or loss.

Step 3

Exam Tip

विघटन पर साकारण खाता बनाया जाता है। यह लाभ या हानि ज्ञात करता है।

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Question 3/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय परिसंपत्तियों का क्या किया जाता है?

What is done with assets at the time of dissolution?

Explanation opens after your attempt

Correct Answer

A. बेचा जाता हैSold

Step 1

Concept

Assets are sold to realize cash.

Step 2

Why this answer is correct

The correct answer is A. बेचा जाता है / Sold. Assets are sold to realize cash.

Step 3

Exam Tip

परिसंपत्तियां बेचकर नकद प्राप्त किया जाता है।

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Question 4/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर देनदारियों का भुगतान किससे किया जाता है?

How are liabilities paid on dissolution?

Explanation opens after your attempt

Correct Answer

A. प्राप्त नकद सेFrom cash realized

Step 1

Concept

Liabilities are paid from cash realized from assets.

Step 2

Why this answer is correct

The correct answer is A. प्राप्त नकद से / From cash realized. Liabilities are paid from cash realized from assets.

Step 3

Exam Tip

परिसंपत्तियों की बिक्री से प्राप्त नकद से भुगतान होता है।

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Question 5/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण लाभ किस खाते में स्थानांतरित किया जाता है?

Realisation profit is transferred to which account?

Explanation opens after your attempt

Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Step 1

Concept

Profit is transferred to partners' capital accounts in profit-sharing ratio.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों के पूंजी खाते / Partners' Capital Accounts. Profit is transferred to partners' capital accounts in profit-sharing ratio.

Step 3

Exam Tip

लाभ साझेदारी अनुपात में पूंजी खातों में जाता है।

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Question 6/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण हानि किस खाते में स्थानांतरित की जाती है?

Realisation loss is transferred to which account?

Explanation opens after your attempt

Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Step 1

Concept

Loss is distributed to partners' capital accounts.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों के पूंजी खाते / Partners' Capital Accounts. Loss is distributed to partners' capital accounts.

Step 3

Exam Tip

हानि भागीदारों के पूंजी खातों में बांटी जाती है।

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Question 7/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के बाद फर्म का अस्तित्व क्या होता है?

What happens to the existence of the firm after dissolution?

Explanation opens after your attempt

Correct Answer

A. समाप्त हो जाता हैIt ends

Step 1

Concept

After dissolution the firm's existence ends.

Step 2

Why this answer is correct

The correct answer is A. समाप्त हो जाता है / It ends. After dissolution the firm's existence ends.

Step 3

Exam Tip

विघटन के बाद फर्म का अस्तित्व समाप्त हो जाता है।

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Question 8/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन व्यय सामान्यतः किस खाते में डेबिट किया जाता है?

Dissolution expenses are generally debited to which account?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Dissolution expenses are recorded in the Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Dissolution expenses are recorded in the Realisation Account.

Step 3

Exam Tip

विघटन व्यय साकारण खाते में दर्ज होता है।

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Question 9/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि परिसंपत्ति ₹10000 में बेची जाए तो साकारण खाते में क्या होगा?

If an asset is sold for ₹10000 what is credited to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. ₹10000

Step 1

Concept

Sale value is credited to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. ₹10000. Sale value is credited to Realisation Account.

Step 3

Exam Tip

बिक्री मूल्य साकारण खाते में जमा होता है।

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Question 10/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर नकद शेष अंत में किसे दिया जाता है?

To whom is the final cash balance given on dissolution?

Explanation opens after your attempt

Correct Answer

A. भागीदारों कोPartners

Step 1

Concept

After all payments the balance is distributed to partners.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों को / Partners. After all payments the balance is distributed to partners.

Step 3

Exam Tip

सभी भुगतान के बाद शेष राशि भागीदारों को मिलती है।

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Question 11/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते का मुख्य उद्देश्य क्या है?

What is the main purpose of Realisation Account?

Explanation opens after your attempt

Correct Answer

A. लाभ या हानि ज्ञात करनाAscertain profit or loss

Step 1

Concept

It determines profit or loss on dissolution.

Step 2

Why this answer is correct

The correct answer is A. लाभ या हानि ज्ञात करना / Ascertain profit or loss. It determines profit or loss on dissolution.

Step 3

Exam Tip

यह विघटन पर लाभ या हानि बताता है।

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Question 12/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

बाहरी देनदारों का भुगतान कब किया जाता है?

When are external liabilities paid?

Explanation opens after your attempt

Correct Answer

A. विघटन के समयAt dissolution

Step 1

Concept

External liabilities are paid during dissolution.

Step 2

Why this answer is correct

The correct answer is A. विघटन के समय / At dissolution. External liabilities are paid during dissolution.

Step 3

Exam Tip

विघटन के दौरान बाहरी देनदारियों का भुगतान होता है।

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Question 13/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

कौन सी मद साकारण खाते में नहीं जाती?

Which item does not go to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. नकदCash

Step 1

Concept

Cash remains in the cash account directly.

Step 2

Why this answer is correct

The correct answer is A. नकद / Cash. Cash remains in the cash account directly.

Step 3

Exam Tip

नकद सीधे नकद खाते में रहता है।

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Question 14/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर परिसंपत्तियों को बेचने की प्रक्रिया क्या कहलाती है?

What is the process of selling assets on dissolution called?

Explanation opens after your attempt

Correct Answer

A. साकारणRealisation

Step 1

Concept

Converting assets into cash is called realisation.

Step 2

Why this answer is correct

The correct answer is A. साकारण / Realisation. Converting assets into cash is called realisation.

Step 3

Exam Tip

परिसंपत्तियों को नकद में बदलना साकारण कहलाता है।

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Question 15/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण लाभ ₹6000 है तो इसका लाभ किसे मिलेगा?

If realisation profit is ₹6000 who gets the benefit?

Explanation opens after your attempt

Correct Answer

A. भागीदारों कोPartners

Step 1

Concept

Profit is shared among partners.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों को / Partners. Profit is shared among partners.

Step 3

Exam Tip

लाभ भागीदारों में बांटा जाता है।

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Question 16/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर पूंजी खाते क्यों बंद किए जाते हैं?

Why are capital accounts closed on dissolution?

Explanation opens after your attempt

Correct Answer

A. फर्म समाप्त हो जाती हैFirm ceases

Step 1

Concept

All accounts are closed when the firm ends.

Step 2

Why this answer is correct

The correct answer is A. फर्म समाप्त हो जाती है / Firm ceases. All accounts are closed when the firm ends.

Step 3

Exam Tip

फर्म समाप्त होने पर सभी खाते बंद होते हैं।

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Question 17/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन में सबसे पहले किसका भुगतान प्राथमिकता से होता है?

Who is paid first in dissolution?

Explanation opens after your attempt

Correct Answer

A. बाहरी देनदारExternal liabilities

Step 1

Concept

External liabilities are paid first.

Step 2

Why this answer is correct

The correct answer is A. बाहरी देनदार / External liabilities. External liabilities are paid first.

Step 3

Exam Tip

बाहरी देनदारों का भुगतान पहले किया जाता है।

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Question 18/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि देनदारी ₹8000 नकद में चुकाई जाए तो नकद कितना घटेगा?

If a liability of ₹8000 is paid in cash by how much does cash decrease?

Explanation opens after your attempt

Correct Answer

A. ₹8000

Step 1

Concept

Cash decreases by the amount paid.

Step 2

Why this answer is correct

The correct answer is A. ₹8000. Cash decreases by the amount paid.

Step 3

Exam Tip

भुगतान की गई राशि से नकद घटता है।

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Question 19/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय बैंक खाते का उपयोग किसलिए होता है?

Why is the bank account used during dissolution?

Explanation opens after your attempt

Correct Answer

A. प्राप्ति और भुगतान हेतुReceipts and payments

Step 1

Concept

All cash transactions are recorded in the bank account.

Step 2

Why this answer is correct

The correct answer is A. प्राप्ति और भुगतान हेतु / Receipts and payments. All cash transactions are recorded in the bank account.

Step 3

Exam Tip

सभी नकद लेनदेन बैंक खाते में दर्ज होते हैं।

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Question 20/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

कौन सा खाता विघटन के बाद शून्य हो जाता है?

Which account becomes nil after dissolution?

Explanation opens after your attempt

Correct Answer

A. पूंजी खाताCapital Account

Step 1

Concept

Capital accounts are closed after final settlement.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाता / Capital Account. Capital accounts are closed after final settlement.

Step 3

Exam Tip

अंतिम निपटान के बाद पूंजी खाते बंद हो जाते हैं।

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Question 21/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि मशीन ₹12000 में बेची गई तो प्राप्त राशि क्या होगी?

If machinery is sold for ₹12000 what amount is received?

Explanation opens after your attempt

Correct Answer

A. ₹12000

Step 1

Concept

The sale price is the amount received.

Step 2

Why this answer is correct

The correct answer is A. ₹12000. The sale price is the amount received.

Step 3

Exam Tip

बिक्री मूल्य ही प्राप्त राशि होती है।

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Question 22/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन का अर्थ क्या है?

What is meant by dissolution?

Explanation opens after your attempt

Correct Answer

A. फर्म का समापनClosing of firm

Step 1

Concept

Dissolution means closure of the firm.

Step 2

Why this answer is correct

The correct answer is A. फर्म का समापन / Closing of firm. Dissolution means closure of the firm.

Step 3

Exam Tip

विघटन का अर्थ फर्म का समापन है।

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Question 23/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में परिसंपत्तियां किस पक्ष में दर्ज होती हैं?

On which side are assets recorded in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. डेबिट पक्षDebit side

Step 1

Concept

Assets are debited at book value.

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष / Debit side. Assets are debited at book value.

Step 3

Exam Tip

परिसंपत्तियां बही मूल्य पर डेबिट की जाती हैं।

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Question 24/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में देनदारियां किस पक्ष में दर्ज होती हैं?

On which side are liabilities recorded in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट पक्षCredit side

Step 1

Concept

Liabilities are recorded on the credit side.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट पक्ष / Credit side. Liabilities are recorded on the credit side.

Step 3

Exam Tip

देनदारियां क्रेडिट पक्ष में दर्ज होती हैं।

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Question 25/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण हानि ₹4000 हो तो क्या होगा?

If realisation loss is ₹4000 what happens?

Explanation opens after your attempt

Correct Answer

A. भागीदारों में बांटी जाएगीShared among partners

Step 1

Concept

Loss is shared in the profit-sharing ratio.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों में बांटी जाएगी / Shared among partners. Loss is shared in the profit-sharing ratio.

Step 3

Exam Tip

हानि लाभांश अनुपात में बांटी जाती है।

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Question 26/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के बाद व्यवसाय का संचालन कौन करता है?

Who operates the business after dissolution?

Explanation opens after your attempt

Correct Answer

A. कोई नहींNo one

Step 1

Concept

Operations stop because the firm ends.

Step 2

Why this answer is correct

The correct answer is A. कोई नहीं / No one. Operations stop because the firm ends.

Step 3

Exam Tip

फर्म समाप्त होने से संचालन बंद हो जाता है।

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Question 27/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

नकद शेष अंततः किस खाते को प्रभावित करता है?

The final cash balance ultimately affects which account?

Explanation opens after your attempt

Correct Answer

A. पूंजी खातेCapital Accounts

Step 1

Concept

Final distribution relates to capital accounts.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाते / Capital Accounts. Final distribution relates to capital accounts.

Step 3

Exam Tip

अंतिम वितरण पूंजी खातों से जुड़ा होता है।

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Question 28/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर फर्म की पुस्तकों का क्या होता है?

What happens to the books of the firm on dissolution?

Explanation opens after your attempt

Correct Answer

A. बंद कर दी जाती हैंClosed

Step 1

Concept

All accounts are closed.

Step 2

Why this answer is correct

The correct answer is A. बंद कर दी जाती हैं / Closed. All accounts are closed.

Step 3

Exam Tip

सभी खातों का समापन किया जाता है।

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Question 29/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि स्टॉक ₹5000 में बेचा गया तो साकारण खाते में क्या जमा होगा?

If stock is sold for ₹5000 what is credited to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. ₹5000

Step 1

Concept

Sale proceeds are credited.

Step 2

Why this answer is correct

The correct answer is A. ₹5000. Sale proceeds are credited.

Step 3

Exam Tip

बिक्री मूल्य क्रेडिट किया जाता है।

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Question 30/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर लाभ का बंटवारा किस आधार पर होता है?

On what basis is dissolution profit shared?

Explanation opens after your attempt

Correct Answer

A. लाभांश अनुपातProfit-sharing ratio

Step 1

Concept

Profit-sharing ratio is used.

Step 2

Why this answer is correct

The correct answer is A. लाभांश अनुपात / Profit-sharing ratio. Profit-sharing ratio is used.

Step 3

Exam Tip

साझेदारी अनुपात का उपयोग किया जाता है।

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Question 31/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

देनदारियों के भुगतान के बाद अगला चरण क्या है?

What is the next step after paying liabilities?

Explanation opens after your attempt

Correct Answer

A. भागीदारों को भुगतानPayment to partners

Step 1

Concept

Remaining balance is paid to partners.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों को भुगतान / Payment to partners. Remaining balance is paid to partners.

Step 3

Exam Tip

शेष राशि भागीदारों को दी जाती है।

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Question 32/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय कौन सा खाता अस्थायी रूप से बनाया जाता है?

Which account is created temporarily during dissolution?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Realisation Account is created only for dissolution.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Realisation Account is created only for dissolution.

Step 3

Exam Tip

साकारण खाता केवल विघटन हेतु बनाया जाता है।

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Question 33/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि परिसंपत्तियों की बिक्री से ₹20000 प्राप्त हों तो यह क्या कहलाएगा?

If ₹20000 is received from sale of assets what is it called?

Explanation opens after your attempt

Correct Answer

A. साकारण प्राप्तिRealisation proceeds

Step 1

Concept

Amount received from sale of assets is realisation proceeds.

Step 2

Why this answer is correct

The correct answer is A. साकारण प्राप्ति / Realisation proceeds. Amount received from sale of assets is realisation proceeds.

Step 3

Exam Tip

परिसंपत्ति बिक्री से प्राप्त राशि साकारण प्राप्ति है।

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Question 34/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

फर्म बंद करने का अंतिम उद्देश्य क्या है?

What is the final objective of closing a firm?

Explanation opens after your attempt

Correct Answer

A. सभी खातों का निपटानSettle all accounts

Step 1

Concept

All accounts are finally settled.

Step 2

Why this answer is correct

The correct answer is A. सभी खातों का निपटान / Settle all accounts. All accounts are finally settled.

Step 3

Exam Tip

सभी खातों का अंतिम निपटान किया जाता है।

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Question 35/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में प्राप्त नकद किस पक्ष से संबंधित होता है?

Cash received in Realisation Account relates to which side?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट पक्षCredit side

Step 1

Concept

Receipts are recorded on the credit side.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट पक्ष / Credit side. Receipts are recorded on the credit side.

Step 3

Exam Tip

प्राप्तियां क्रेडिट पक्ष में दर्ज होती हैं।

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Question 36/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि फर्नीचर ₹7000 में बेचा जाए तो नकद कितना बढ़ेगा?

If furniture is sold for ₹7000 by how much will cash increase?

Explanation opens after your attempt

Correct Answer

A. ₹7000

Step 1

Concept

Cash increases by the sale value.

Step 2

Why this answer is correct

The correct answer is A. ₹7000. Cash increases by the sale value.

Step 3

Exam Tip

बिक्री मूल्य के बराबर नकद बढ़ता है।

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Question 37/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय भागीदारों का अंतिम निपटान किस खाते से जुड़ा होता है?

Final settlement of partners is linked to which account?

Explanation opens after your attempt

Correct Answer

A. पूंजी खाताCapital Account

Step 1

Concept

Final payment is based on capital accounts.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाता / Capital Account. Final payment is based on capital accounts.

Step 3

Exam Tip

अंतिम भुगतान पूंजी खातों के आधार पर होता है।

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Question 38/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन में नकद और बैंक खाते का मुख्य कार्य क्या है?

What is the main role of cash and bank accounts in dissolution?

Explanation opens after your attempt

Correct Answer

A. प्राप्ति और भुगतान दर्ज करनाRecord receipts and payments

Step 1

Concept

Cash transactions are recorded in these accounts.

Step 2

Why this answer is correct

The correct answer is A. प्राप्ति और भुगतान दर्ज करना / Record receipts and payments. Cash transactions are recorded in these accounts.

Step 3

Exam Tip

नकद लेनदेन इन्हीं खातों में दर्ज होते हैं।

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Question 39/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि देनदारी ₹9000 चुकाई जाए तो भुगतान किसका उदाहरण है?

If a liability of ₹9000 is paid what is it an example of?

Explanation opens after your attempt

Correct Answer

A. नकद भुगतानCash payment

Step 1

Concept

Paying a liability is a cash payment.

Step 2

Why this answer is correct

The correct answer is A. नकद भुगतान / Cash payment. Paying a liability is a cash payment.

Step 3

Exam Tip

देनदारी चुकाना नकद भुगतान है।

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Question 40/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के बाद कौन सा संबंध समाप्त हो जाता है?

Which relationship ends after dissolution?

Explanation opens after your attempt

Correct Answer

A. साझेदारी संबंधPartnership relation

Step 1

Concept

Dissolution ends the partnership relation.

Step 2

Why this answer is correct

The correct answer is A. साझेदारी संबंध / Partnership relation. Dissolution ends the partnership relation.

Step 3

Exam Tip

विघटन से साझेदारी समाप्त होती है।

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Question 41/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि कुल प्राप्ति ₹30000 और कुल भुगतान ₹20000 हो तो शेष कितना होगा?

If total receipts are ₹30000 and total payments are ₹20000 what is the balance?

Explanation opens after your attempt

Correct Answer

A. ₹10000

Step 1

Concept

₹30000 - ₹20000 = ₹10000.

Step 2

Why this answer is correct

The correct answer is A. ₹10000. ₹30000 - ₹20000 = ₹10000.

Step 3

Exam Tip

₹30000 - ₹20000 = ₹10000।

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Question 42/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर लाभ या हानि ज्ञात करने के लिए कौन सा खाता सबसे महत्वपूर्ण है?

Which account is most important to ascertain profit or loss on dissolution?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Realisation Account shows profit or loss.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Realisation Account shows profit or loss.

Step 3

Exam Tip

साकारण खाता ही लाभ या हानि बताता है।

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Question 43/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

व्यवसाय बंद होने पर परिसंपत्तियां सामान्यतः किसमें बदलती हैं?

On closure of business assets are generally converted into what?

Explanation opens after your attempt

Correct Answer

A. नकदCash

Step 1

Concept

Assets are converted into cash by selling them.

Step 2

Why this answer is correct

The correct answer is A. नकद / Cash. Assets are converted into cash by selling them.

Step 3

Exam Tip

परिसंपत्तियों को बेचकर नकद बनाया जाता है।

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Question 44/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साझेदारी फर्म के विघटन पर अंतिम लेखांकन कार्य क्या है?

What is the final accounting task on dissolution of a partnership firm?

Explanation opens after your attempt

Correct Answer

A. खातों का समापनClosing accounts

Step 1

Concept

Closing all accounts is the final task.

Step 2

Why this answer is correct

The correct answer is A. खातों का समापन / Closing accounts. Closing all accounts is the final task.

Step 3

Exam Tip

सभी खातों का समापन अंतिम कार्य है।

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Question 45/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि परिसंपत्तियों की बिक्री से ₹15000 मिले तो यह किस प्रकार की प्राप्ति है?

If ₹15000 is received from sale of assets what type of receipt is it?

Explanation opens after your attempt

Correct Answer

A. साकारण प्राप्तिRealisation receipt

Step 1

Concept

It is a receipt from sale of assets.

Step 2

Why this answer is correct

The correct answer is A. साकारण प्राप्ति / Realisation receipt. It is a receipt from sale of assets.

Step 3

Exam Tip

यह परिसंपत्ति बिक्री से प्राप्त राशि है।

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Question 46/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर भागीदारों को भुगतान किसके बाद किया जाता है?

Partners are paid after what on dissolution?

Explanation opens after your attempt

Correct Answer

A. देनदारियों के भुगतान के बादAfter payment of liabilities

Step 1

Concept

External claims are settled first.

Step 2

Why this answer is correct

The correct answer is A. देनदारियों के भुगतान के बाद / After payment of liabilities. External claims are settled first.

Step 3

Exam Tip

पहले बाहरी दावे चुकाए जाते हैं।

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Question 47/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि नकद शेष ₹5000 बचता है तो इसे किसे दिया जाएगा?

If a cash balance of ₹5000 remains to whom will it be given?

Explanation opens after your attempt

Correct Answer

A. भागीदारों कोPartners

Step 1

Concept

Final balance is distributed among partners.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों को / Partners. Final balance is distributed among partners.

Step 3

Exam Tip

अंतिम शेष भागीदारों में वितरित होता है।

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Question 48/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन में साकारण खाते का परिणाम क्या हो सकता है?

What can be the result of a Realisation Account?

Explanation opens after your attempt

Correct Answer

A. लाभ या हानिProfit or loss

Step 1

Concept

Realisation Account may show either profit or loss.

Step 2

Why this answer is correct

The correct answer is A. लाभ या हानि / Profit or loss. Realisation Account may show either profit or loss.

Step 3

Exam Tip

साकारण खाते से लाभ या हानि दोनों ज्ञात हो सकते हैं।

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Question 49/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

व्यवसाय बंद करने का अर्थ है कि फर्म क्या करेगी?

Closing the business means the firm will do what?

Explanation opens after your attempt

Correct Answer

A. कार्य बंद करेगीStop operations

Step 1

Concept

Business activities cease on dissolution.

Step 2

Why this answer is correct

The correct answer is A. कार्य बंद करेगी / Stop operations. Business activities cease on dissolution.

Step 3

Exam Tip

विघटन पर व्यापारिक गतिविधियां समाप्त हो जाती हैं।

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Question 50/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के बाद बची हुई राशि का वितरण किस आधार पर होता है?

On what basis is the remaining amount distributed after dissolution?

Explanation opens after your attempt

Correct Answer

A. पूंजी खातों के अनुसारAccording to capital accounts

Step 1

Concept

Final distribution is based on capital accounts.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खातों के अनुसार / According to capital accounts. Final distribution is based on capital accounts.

Step 3

Exam Tip

अंतिम वितरण पूंजी खातों के आधार पर होता है।

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Class 12 Accountancy Easy Quiz

व्यवसाय बंद करने की प्रक्रिया को क्या कहते हैं?

Concept

Why this answer is correct

Exam Tip

फर्म के विघटन पर कौन सा खाता तैयार किया जाता है?

Concept

Why this answer is correct

Exam Tip

विघटन के समय परिसंपत्तियों का क्या किया जाता है?

Concept

Why this answer is correct

Exam Tip

विघटन पर देनदारियों का भुगतान किससे किया जाता है?

Concept

Why this answer is correct

Exam Tip

साकारण लाभ किस खाते में स्थानांतरित किया जाता है?

Concept

Why this answer is correct

Exam Tip

साकारण हानि किस खाते में स्थानांतरित की जाती है?

Concept

Why this answer is correct

Exam Tip

विघटन के बाद फर्म का अस्तित्व क्या होता है?

Concept

Why this answer is correct

Exam Tip

विघटन व्यय सामान्यतः किस खाते में डेबिट किया जाता है?

Concept

Why this answer is correct

Exam Tip

यदि परिसंपत्ति ₹10000 में बेची जाए तो साकारण खाते में क्या होगा?

Concept

Why this answer is correct

Exam Tip

विघटन पर नकद शेष अंत में किसे दिया जाता है?

Concept

Why this answer is correct

Exam Tip

साकारण खाते का मुख्य उद्देश्य क्या है?

Concept

Why this answer is correct

Exam Tip

बाहरी देनदारों का भुगतान कब किया जाता है?

Concept

Why this answer is correct

Exam Tip

कौन सी मद साकारण खाते में नहीं जाती?

Concept

Why this answer is correct

Exam Tip

विघटन पर परिसंपत्तियों को बेचने की प्रक्रिया क्या कहलाती है?

Concept

Why this answer is correct

Exam Tip

यदि साकारण लाभ ₹6000 है तो इसका लाभ किसे मिलेगा?

Concept

Why this answer is correct

Exam Tip

विघटन पर पूंजी खाते क्यों बंद किए जाते हैं?

Concept

Why this answer is correct

Exam Tip

विघटन में सबसे पहले किसका भुगतान प्राथमिकता से होता है?

Concept

Why this answer is correct

Exam Tip

यदि देनदारी ₹8000 नकद में चुकाई जाए तो नकद कितना घटेगा?

Concept

Why this answer is correct

Exam Tip

विघटन के समय बैंक खाते का उपयोग किसलिए होता है?

Concept

Why this answer is correct

Exam Tip

कौन सा खाता विघटन के बाद शून्य हो जाता है?

Concept

Why this answer is correct