फर्म के विघटन का अर्थ क्या है?
What is meant by dissolution of a firm?
#closing_business
#dissolution
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A फर्म का समापन / Closure of firm
B नया भागीदार प्रवेश / Admission of partner
C पूंजी वृद्धि / Increase in capital
D लाभ वितरण / Distribution of profit
Explanation opens after your attempt
Correct Answer
A. फर्म का समापन / Closure of firm
Step 1
Concept
In dissolution the firm's existence ends. It is a basic concept.
Step 2
Why this answer is correct
The correct answer is A. फर्म का समापन / Closure of firm. In dissolution the firm's existence ends. It is a basic concept.
Step 3
Exam Tip
विघटन में फर्म का अस्तित्व समाप्त हो जाता है। यह मूल अवधारणा है।
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विघटन पर कौन सा खाता तैयार किया जाता है?
Which account is prepared on dissolution?
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A साकारण खाता / Realisation Account
B क्रय खाता / Purchase Account
C विक्रय खाता / Sales Account
D वेतन खाता / Salary Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Realisation Account determines profit or loss.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Realisation Account determines profit or loss.
Step 3
Exam Tip
साकारण खाता लाभ या हानि ज्ञात करता है।
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परिसंपत्तियों को नकद में बदलने की प्रक्रिया क्या कहलाती है?
What is the process of converting assets into cash called?
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A साकारण / Realisation
B अवमूल्यन / Devaluation
C मूल्यह्रास / Depreciation
D पुनर्मूल्यांकन / Revaluation
Explanation opens after your attempt
Correct Answer
A. साकारण / Realisation
Step 1
Concept
Assets are sold to realize cash.
Step 2
Why this answer is correct
The correct answer is A. साकारण / Realisation. Assets are sold to realize cash.
Step 3
Exam Tip
परिसंपत्तियों की बिक्री से नकद प्राप्त किया जाता है।
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विघटन पर सबसे पहले किसका भुगतान किया जाता है?
Who is paid first on dissolution?
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A बाहरी देनदार / External liabilities
B भागीदार / Partners
C कर्मचारी / Employees
D ग्राहक / Customers
Explanation opens after your attempt
Correct Answer
A. बाहरी देनदार / External liabilities
Step 1
Concept
External claims get priority.
Step 2
Why this answer is correct
The correct answer is A. बाहरी देनदार / External liabilities. External claims get priority.
Step 3
Exam Tip
बाहरी दावों को प्राथमिकता दी जाती है।
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साकारण लाभ किसे दिया जाता है?
To whom is realisation profit transferred?
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A भागीदारों के पूंजी खाते / Partners' capital accounts
B बैंक खाता / Bank account
C नकद खाता / Cash account
D विक्रय खाता / Sales account
Explanation opens after your attempt
Correct Answer
A. भागीदारों के पूंजी खाते / Partners' capital accounts
Step 1
Concept
Profit is shared 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 shared in profit-sharing ratio.
Step 3
Exam Tip
लाभ लाभांश अनुपात में बांटा जाता है।
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साकारण हानि का वितरण कैसे होता है?
How is realisation loss distributed?
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A भागीदारों में / Among partners
B ग्राहकों में / Among customers
C बैंक में / To bank
D सरकार को / To government
Explanation opens after your attempt
Correct Answer
A. भागीदारों में / Among partners
Step 1
Concept
Loss is distributed through capital accounts.
Step 2
Why this answer is correct
The correct answer is A. भागीदारों में / Among partners. Loss is distributed through capital accounts.
Step 3
Exam Tip
हानि पूंजी खातों में बांटी जाती है।
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नकद शेष सामान्यतः किस खाते में स्थानांतरित नहीं किया जाता?
Cash balance is generally not transferred to which account?
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A साकारण खाता / Realisation Account
B बैंक खाता / Bank Account
C नकद खाता / Cash Account
D पूंजी खाता / Capital Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Cash is retained separately.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Cash is retained separately.
Step 3
Exam Tip
नकद अलग ही रखा जाता है।
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मशीन ₹12000 में बेचने पर कितनी राशि प्राप्त होगी?
If machinery is sold for ₹12000 how much cash is received?
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A ₹12000
B ₹10000
C ₹14000
D ₹8000
Explanation opens after your attempt
Step 1
Concept
Sale value equals cash received.
Step 2
Why this answer is correct
The correct answer is A. ₹12000. Sale value equals cash received.
Step 3
Exam Tip
बिक्री मूल्य ही प्राप्त नकद होता है।
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विघटन व्यय किस खाते में दर्ज होते हैं?
Dissolution expenses are recorded in which account?
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A साकारण खाता / Realisation Account
B पूंजी खाता / Capital Account
C बिक्री खाता / Sales Account
D क्रय खाता / Purchase Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Dissolution expenses are debited to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Dissolution expenses are debited to Realisation Account.
Step 3
Exam Tip
विघटन व्यय साकारण खाते में डेबिट होते हैं।
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फर्म के समापन के बाद उसका अस्तित्व क्या रहता है?
What happens to the firm's existence after closure?
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A समाप्त हो जाता है / It ends
B बढ़ जाता है / It increases
C स्थिर रहता है / Remains same
D दोगुना हो जाता है / Doubles
Explanation opens after your attempt
Correct Answer
A. समाप्त हो जाता है / It ends
Step 1
Concept
Dissolution ends the firm.
Step 2
Why this answer is correct
The correct answer is A. समाप्त हो जाता है / It ends. Dissolution ends the firm.
Step 3
Exam Tip
विघटन से फर्म समाप्त हो जाती है।
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स्टॉक की बिक्री राशि कहाँ दर्ज की जाती है?
Where is stock sale amount recorded?
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A साकारण खाते के क्रेडिट में / Credit of Realisation Account
B डेबिट में / Debit side
C पूंजी खाते में / Capital Account
D ड्रॉइंग खाते में / Drawings Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाते के क्रेडिट में / Credit of Realisation Account
Step 1
Concept
Sale proceeds are credited.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाते के क्रेडिट में / Credit of Realisation Account. Sale proceeds are credited.
Step 3
Exam Tip
बिक्री प्राप्ति क्रेडिट की जाती है।
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विघटन के बाद शेष नकद किसे मिलता है?
Who receives the remaining cash after dissolution?
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A भागीदार / Partners
B आपूर्तिकर्ता / Suppliers
C ग्राहक / Customers
D सरकार / Government
Explanation opens after your attempt
Correct Answer
A. भागीदार / Partners
Step 1
Concept
Remaining balance is paid to partners.
Step 2
Why this answer is correct
The correct answer is A. भागीदार / Partners. Remaining balance is paid to partners.
Step 3
Exam Tip
शेष राशि भागीदारों को दी जाती है।
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साकारण खाते का परिणाम क्या होता है?
What is the outcome of Realisation Account?
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A लाभ या हानि / Profit or loss
B केवल लाभ / Only profit
C केवल हानि / Only loss
D केवल नकद / Only cash
Explanation opens after your attempt
Correct Answer
A. लाभ या हानि / Profit or loss
Step 1
Concept
It reveals final profit or loss.
Step 2
Why this answer is correct
The correct answer is A. लाभ या हानि / Profit or loss. It reveals final profit or loss.
Step 3
Exam Tip
इससे अंतिम लाभ या हानि ज्ञात होती है।
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कौन सी परिसंपत्ति सामान्यतः साकारण खाते में नहीं जाती?
Which asset generally is not transferred to Realisation Account?
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A नकद / Cash
B फर्नीचर / Furniture
C स्टॉक / Stock
D मशीनरी / Machinery
Explanation opens after your attempt
Correct Answer
A. नकद / Cash
Step 1
Concept
Cash is kept separately.
Step 2
Why this answer is correct
The correct answer is A. नकद / Cash. Cash is kept separately.
Step 3
Exam Tip
नकद अलग रखा जाता है।
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₹5000 की देनदारी चुकाने पर नकद पर क्या प्रभाव होगा?
What is the effect on cash when a liability of ₹5000 is paid?
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A ₹5000 कम होगा / Decrease by ₹5000
B ₹5000 बढ़ेगा / Increase by ₹5000
C कोई प्रभाव नहीं / No effect
D ₹10000 कम होगा / Decrease by ₹10000
Explanation opens after your attempt
Correct Answer
A. ₹5000 कम होगा / Decrease by ₹5000
Step 1
Concept
Payment decreases cash.
Step 2
Why this answer is correct
The correct answer is A. ₹5000 कम होगा / Decrease by ₹5000. Payment decreases cash.
Step 3
Exam Tip
भुगतान से नकद घटता है।
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विघटन का मुख्य उद्देश्य क्या है?
What is the main objective of dissolution?
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A सभी खातों का निपटान / Settlement of all accounts
B लाभ बढ़ाना / Increase profit
C उत्पादन बढ़ाना / Increase production
D बिक्री बढ़ाना / Increase sales
Explanation opens after your attempt
Correct Answer
A. सभी खातों का निपटान / Settlement of 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 / Settlement of all accounts. All accounts are finally settled.
Step 3
Exam Tip
सभी खातों का अंतिम निपटान किया जाता है।
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पूंजी खाते कब बंद होते हैं?
When are capital accounts closed?
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A अंतिम निपटान पर / At final settlement
B प्रवेश पर / At admission
C सेवानिवृत्ति पर / At retirement
D वर्षांत पर / At year end
Explanation opens after your attempt
Correct Answer
A. अंतिम निपटान पर / At final settlement
Step 1
Concept
They close after final settlement.
Step 2
Why this answer is correct
The correct answer is A. अंतिम निपटान पर / At final settlement. They close after final settlement.
Step 3
Exam Tip
अंतिम भुगतान के बाद बंद होते हैं।
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₹15000 में स्टॉक बेचने पर प्राप्ति कितनी होगी?
If stock is sold for ₹15000 what is the receipt?
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A ₹15000
B ₹12000
C ₹10000
D ₹18000
Explanation opens after your attempt
Step 1
Concept
Sale value is the receipt.
Step 2
Why this answer is correct
The correct answer is A. ₹15000. Sale value is the receipt.
Step 3
Exam Tip
बिक्री मूल्य ही प्राप्ति है।
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साझेदारी संबंध विघटन के बाद क्या होता है?
What happens to partnership relation after dissolution?
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A समाप्त हो जाता है / It ends
B मजबूत होता है / Strengthens
C जारी रहता है / Continues
D दोगुना होता है / Doubles
Explanation opens after your attempt
Correct Answer
A. समाप्त हो जाता है / It ends
Step 1
Concept
The partnership relation also ends.
Step 2
Why this answer is correct
The correct answer is A. समाप्त हो जाता है / It ends. The partnership relation also ends.
Step 3
Exam Tip
फर्म के साथ संबंध भी समाप्त होता है।
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बिक्री से प्राप्त नकद साकारण खाते में कहाँ दर्ज होता है?
Where is cash received from asset sale recorded?
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A क्रेडिट पक्ष / Credit side
B डेबिट पक्ष / Debit side
C दोनों पक्ष / Both sides
D कहीं नहीं / Nowhere
Explanation opens after your attempt
Correct Answer
A. क्रेडिट पक्ष / Credit side
Step 1
Concept
Receipt is recorded on credit side.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट पक्ष / Credit side. Receipt is recorded on credit side.
Step 3
Exam Tip
प्राप्ति क्रेडिट में दर्ज होती है।
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यदि प्राप्तियां ₹20000 और भुगतान ₹12000 हों तो शेष कितना होगा?
If receipts are ₹20000 and payments are ₹12000 what is the balance?
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A ₹8000
B ₹10000
C ₹12000
D ₹6000
Explanation opens after your attempt
Step 1
Concept
The difference is ₹8000.
Step 2
Why this answer is correct
The correct answer is A. ₹8000. The difference is ₹8000.
Step 3
Exam Tip
अंतर ₹8000 है।
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बैंक खाते का मुख्य उपयोग क्या है?
What is the main use of the bank account?
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A प्राप्तियां और भुगतान दर्ज करना / Recording receipts and payments
B स्टॉक गिनना / Counting stock
C लाभ बांटना / Sharing profit
D पूंजी तय करना / Fixing capital
Explanation opens after your attempt
Correct Answer
A. प्राप्तियां और भुगतान दर्ज करना / Recording receipts and payments
Step 1
Concept
All cash transactions are recorded here.
Step 2
Why this answer is correct
The correct answer is A. प्राप्तियां और भुगतान दर्ज करना / Recording receipts and payments. All cash transactions are recorded here.
Step 3
Exam Tip
सभी नकद लेनदेन इसमें दर्ज होते हैं।
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फर्नीचर ₹7000 में बिके तो यह राशि किस खाते को प्रभावित करेगी?
Furniture sold for ₹7000 affects which account?
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A साकारण खाता / Realisation Account
B क्रय खाता / Purchase Account
C वेतन खाता / Salary Account
D ड्रॉइंग खाता / Drawings Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Asset sale affects Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Asset sale affects Realisation Account.
Step 3
Exam Tip
परिसंपत्ति बिक्री साकारण खाते में जाती है।
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परिसंपत्ति अधिक मूल्य पर बिकने से क्या हो सकता है?
What may arise if an asset is sold above book value?
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A साकारण लाभ / Realisation profit
B साकारण हानि / Realisation loss
C पूंजी हानि / Capital loss
D कुछ नहीं / Nothing
Explanation opens after your attempt
Correct Answer
A. साकारण लाभ / Realisation profit
Step 1
Concept
Higher proceeds create profit.
Step 2
Why this answer is correct
The correct answer is A. साकारण लाभ / Realisation profit. Higher proceeds create profit.
Step 3
Exam Tip
अधिक प्राप्ति लाभ उत्पन्न करती है।
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परिसंपत्ति कम मूल्य पर बिकने से क्या हो सकता है?
What may arise if an asset is sold below book value?
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A साकारण हानि / Realisation loss
B साकारण लाभ / Realisation profit
C पूंजी लाभ / Capital profit
D कुछ नहीं / Nothing
Explanation opens after your attempt
Correct Answer
A. साकारण हानि / Realisation loss
Step 1
Concept
Lower proceeds create loss.
Step 2
Why this answer is correct
The correct answer is A. साकारण हानि / Realisation loss. Lower proceeds create loss.
Step 3
Exam Tip
कम प्राप्ति हानि उत्पन्न करती है।
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गैर-नकद परिसंपत्तियां कहाँ स्थानांतरित की जाती हैं?
Where are non-cash assets transferred?
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A साकारण खाता / Realisation Account
B पूंजी खाता / Capital Account
C बैंक खाता / Bank Account
D ऋण खाता / Loan Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Non-cash assets go to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Non-cash assets go to Realisation Account.
Step 3
Exam Tip
गैर-नकद परिसंपत्तियां साकारण खाते में जाती हैं।
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देनदारों से ₹4000 प्राप्त होने पर क्या होगा?
What happens if ₹4000 is collected from debtors?
#closing_business
#dissolution
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A बैंक प्राप्ति बढ़ेगी / Bank receipt increases
B बैंक भुगतान बढ़ेगा / Bank payment increases
C कोई प्रभाव नहीं / No effect
D हानि होगी / Loss occurs
Explanation opens after your attempt
Correct Answer
A. बैंक प्राप्ति बढ़ेगी / Bank receipt increases
Step 1
Concept
Collection is treated as a receipt.
Step 2
Why this answer is correct
The correct answer is A. बैंक प्राप्ति बढ़ेगी / Bank receipt increases. Collection is treated as a receipt.
Step 3
Exam Tip
वसूली प्राप्ति मानी जाती है।
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सभी परिसंपत्तियां बेचने के बाद अगला चरण क्या है?
What is the next step after selling all assets?
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A देनदारियों का भुगतान / Payment of liabilities
B नई परिसंपत्ति खरीदना / Buy new asset
C शाखा खोलना / Open branch
D लाभ घोषित करना / Declare profit
Explanation opens after your attempt
Correct Answer
A. देनदारियों का भुगतान / Payment of liabilities
Step 1
Concept
Liabilities are paid from cash realized.
Step 2
Why this answer is correct
The correct answer is A. देनदारियों का भुगतान / Payment of liabilities. Liabilities are paid from cash realized.
Step 3
Exam Tip
नकद से देनदारियां चुकाई जाती हैं।
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अंतिम वितरण का आधार क्या होता है?
What is the basis of final distribution?
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A पूंजी खातों का शेष / Capital account balances
B आयु / Age
C अनुभव / Experience
D मतदान / Voting
Explanation opens after your attempt
Correct Answer
A. पूंजी खातों का शेष / Capital account balances
Step 1
Concept
Payment is based on final balances.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खातों का शेष / Capital account balances. Payment is based on final balances.
Step 3
Exam Tip
अंतिम शेष के आधार पर भुगतान होता है।
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बिना मूल्य की परिसंपत्ति से क्या परिणाम हो सकता है?
What may result from a worthless asset?
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A साकारण हानि / Realisation loss
B साकारण लाभ / Realisation profit
C पूंजी वृद्धि / Capital increase
D कोई प्रभाव नहीं / No effect
Explanation opens after your attempt
Correct Answer
A. साकारण हानि / Realisation loss
Step 1
Concept
No proceeds may lead to loss.
Step 2
Why this answer is correct
The correct answer is A. साकारण हानि / Realisation loss. No proceeds may lead to loss.
Step 3
Exam Tip
प्राप्ति न होने से हानि हो सकती है।
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अंत में बैंक खाते का शेष सामान्यतः कितना होता है?
What is generally the final balance of bank account?
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A शून्य / Zero
B ₹1000
C ₹500
D ₹2000
Explanation opens after your attempt
Correct Answer
A. शून्य / Zero
Step 1
Concept
The account closes after all settlements.
Step 2
Why this answer is correct
The correct answer is A. शून्य / Zero. The account closes after all settlements.
Step 3
Exam Tip
सभी भुगतान के बाद खाता बंद हो जाता है।
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देनदारियों के स्थानांतरण पर साकारण खाते में क्या किया जाता है?
What is done in Realisation Account when liabilities are transferred?
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#dissolution
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A क्रेडिट किया जाता है / Credited
B डेबिट किया जाता है / Debited
C बंद किया जाता है / Closed
D अनदेखा किया जाता है / Ignored
Explanation opens after your attempt
Correct Answer
A. क्रेडिट किया जाता है / Credited
Step 1
Concept
Liabilities are credited.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट किया जाता है / Credited. Liabilities are credited.
Step 3
Exam Tip
देनदारियां क्रेडिट की जाती हैं।
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परिसंपत्तियों के स्थानांतरण पर साकारण खाते में क्या किया जाता है?
What is done in Realisation Account when assets are transferred?
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#dissolution
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A डेबिट किया जाता है / Debited
B क्रेडिट किया जाता है / Credited
C बंद किया जाता है / Closed
D अनदेखा किया जाता है / Ignored
Explanation opens after your attempt
Correct Answer
A. डेबिट किया जाता है / Debited
Step 1
Concept
Assets are debited.
Step 2
Why this answer is correct
The correct answer is A. डेबिट किया जाता है / Debited. Assets are debited.
Step 3
Exam Tip
परिसंपत्तियां डेबिट की जाती हैं।
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विघटन प्रक्रिया का अंतिम चरण क्या है?
What is the final stage of dissolution process?
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A भागीदारों को अंतिम भुगतान / Final payment to partners
B स्टॉक खरीदना / Buy stock
C ऋण लेना / Take loan
D शाखा खोलना / Open branch
Explanation opens after your attempt
Correct Answer
A. भागीदारों को अंतिम भुगतान / Final payment to partners
Step 1
Concept
Partners are settled finally.
Step 2
Why this answer is correct
The correct answer is A. भागीदारों को अंतिम भुगतान / Final payment to partners. Partners are settled finally.
Step 3
Exam Tip
अंत में भागीदारों का निपटान होता है।
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₹30000 प्राप्ति और ₹18000 भुगतान होने पर शेष कितना होगा?
If receipts are ₹30000 and payments are ₹18000 what is the balance?
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#dissolution
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A ₹12000
B ₹10000
C ₹15000
D ₹8000
Explanation opens after your attempt
Step 1
Concept
The difference is ₹12000.
Step 2
Why this answer is correct
The correct answer is A. ₹12000. The difference is ₹12000.
Step 3
Exam Tip
अंतर ₹12000 है।
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खाते बंद करने का उद्देश्य क्या है?
What is the purpose of closing accounts?
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#dissolution
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A अंतिम निपटान / Final settlement
B लाभ बढ़ाना / Increase profit
C निवेश बढ़ाना / Increase investment
D उत्पादन बढ़ाना / Increase production
Explanation opens after your attempt
Correct Answer
A. अंतिम निपटान / Final settlement
Step 1
Concept
All obligations are settled.
Step 2
Why this answer is correct
The correct answer is A. अंतिम निपटान / Final settlement. All obligations are settled.
Step 3
Exam Tip
सभी दायित्व समाप्त किए जाते हैं।
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बाहरी देनदारियों के बाद किसका भुगतान होता है?
Whose payment is made after external liabilities?
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A भागीदारों के ऋण / Partners' loans
B ग्राहकों का लाभ / Customers' profit
C नई पूंजी / New capital
D भविष्य व्यय / Future expenses
Explanation opens after your attempt
Correct Answer
A. भागीदारों के ऋण / Partners' loans
Step 1
Concept
Partners' loans come next in payment order.
Step 2
Why this answer is correct
The correct answer is A. भागीदारों के ऋण / Partners' loans. Partners' loans come next in payment order.
Step 3
Exam Tip
भुगतान क्रम में भागीदार ऋण बाद में आते हैं।
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यदि परिसंपत्ति की पुस्तकीय कीमत ₹9000 और बिक्री ₹11000 हो तो क्या होगा?
If an asset book value is ₹9000 and sold for ₹11000 what happens?
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#dissolution
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A साकारण लाभ / Realisation profit
B साकारण हानि / Realisation loss
C कोई प्रभाव नहीं / No effect
D पूंजी हानि / Capital loss
Explanation opens after your attempt
Correct Answer
A. साकारण लाभ / Realisation profit
Step 1
Concept
A profit of ₹2000 arises.
Step 2
Why this answer is correct
The correct answer is A. साकारण लाभ / Realisation profit. A profit of ₹2000 arises.
Step 3
Exam Tip
₹2000 का लाभ होगा।
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विघटन पर कौन सा खाता लाभांश अनुपात से प्रभावित होता है?
Which account is affected by profit-sharing ratio on dissolution?
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A पूंजी खाता / Capital Account
B क्रय खाता / Purchase Account
C विक्रय खाता / Sales Account
D वेतन खाता / Salary Account
Explanation opens after your attempt
Correct Answer
A. पूंजी खाता / Capital Account
Step 1
Concept
Realisation profit or loss goes to capital accounts.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाता / Capital Account. Realisation profit or loss goes to capital accounts.
Step 3
Exam Tip
साकारण लाभ या हानि पूंजी खातों में जाती है।
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यदि देनदारी ₹6000 में चुकाई जाए तो यह किस प्रकार का लेनदेन है?
If a liability of ₹6000 is paid what type of transaction is it?
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A भुगतान / Payment
B प्राप्ति / Receipt
C लाभ / Profit
D हानि / Loss
Explanation opens after your attempt
Correct Answer
A. भुगतान / Payment
Step 1
Concept
Settlement of liability is a payment.
Step 2
Why this answer is correct
The correct answer is A. भुगतान / Payment. Settlement of liability is a payment.
Step 3
Exam Tip
देनदारी चुकाना भुगतान है।
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विघटन पर पुस्तकों का अंतिम परिणाम क्या होना चाहिए?
What should be the final result of books on dissolution?
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A सभी खाते बंद / All accounts closed
B सभी खाते खुले / All accounts open
C नई पूंजी / New capital
D नई बिक्री / New sales
Explanation opens after your attempt
Correct Answer
A. सभी खाते बंद / All accounts closed
Step 1
Concept
All accounts are closed at the end.
Step 2
Why this answer is correct
The correct answer is A. सभी खाते बंद / All accounts closed. All accounts are closed at the end.
Step 3
Exam Tip
समापन पर सभी खाते बंद हो जाते हैं।
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परिसंपत्तियों की बिक्री से प्राप्त राशि कहाँ जमा होती है?
Where is the amount received from sale of assets deposited?
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A बैंक या नकद खाते में / Bank or cash account
B वेतन खाते में / Salary account
C क्रय खाते में / Purchase account
D ड्रॉइंग खाते में / Drawings account
Explanation opens after your attempt
Correct Answer
A. बैंक या नकद खाते में / Bank or cash account
Step 1
Concept
Received cash goes to bank or cash account.
Step 2
Why this answer is correct
The correct answer is A. बैंक या नकद खाते में / Bank or cash account. Received cash goes to bank or cash account.
Step 3
Exam Tip
प्राप्त नकद बैंक में जमा होता है।
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विघटन के समय फर्म की गतिविधियां क्या होती हैं?
What happens to business activities at dissolution?
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A बंद हो जाती हैं / They stop
B बढ़ जाती हैं / They increase
C दोगुनी हो जाती हैं / They double
D स्थिर रहती हैं / Remain same
Explanation opens after your attempt
Correct Answer
A. बंद हो जाती हैं / They stop
Step 1
Concept
Business activities cease.
Step 2
Why this answer is correct
The correct answer is A. बंद हो जाती हैं / They stop. Business activities cease.
Step 3
Exam Tip
व्यवसायिक गतिविधियां समाप्त हो जाती हैं।
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यदि कुल प्राप्तियां ₹25000 और कुल भुगतान ₹20000 हों तो शेष कितना है?
If total receipts are ₹25000 and total payments are ₹20000 what is the balance?
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A ₹5000
B ₹4000
C ₹3000
D ₹6000
Explanation opens after your attempt
Step 1
Concept
The difference is ₹5000.
Step 2
Why this answer is correct
The correct answer is A. ₹5000. The difference is ₹5000.
Step 3
Exam Tip
अंतर ₹5000 है।
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फर्म के समापन में अंतिम लक्ष्य क्या है?
What is the ultimate goal in closing a firm?
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A संपूर्ण निपटान / Complete settlement
B नई बिक्री / New sales
C नया निवेश / New investment
D नया भागीदार / New partner
Explanation opens after your attempt
Correct Answer
A. संपूर्ण निपटान / Complete settlement
Step 1
Concept
The objective of dissolution is complete settlement.
Step 2
Why this answer is correct
The correct answer is A. संपूर्ण निपटान / Complete settlement. The objective of dissolution is complete settlement.
Step 3
Exam Tip
विघटन का उद्देश्य पूर्ण निपटान है।
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साकारण खाते में अवितरित परिसंपत्ति भागीदार द्वारा लेने पर किस पक्ष में प्रविष्टि की जाती है?
When an unrecorded asset is taken over by a partner which side of Realisation Account is credited?
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A क्रेडिट पक्ष / Credit side
B डेबिट पक्ष / Debit side
C दोनों पक्ष / Both sides
D कोई प्रविष्टि नहीं / No entry
Explanation opens after your attempt
Correct Answer
A. क्रेडिट पक्ष / Credit side
Step 1
Concept
When a partner takes over an asset Realisation Account is credited. Remember the takeover entry for exams.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट पक्ष / Credit side. When a partner takes over an asset Realisation Account is credited. Remember the takeover entry for exams.
Step 3
Exam Tip
भागीदार द्वारा परिसंपत्ति लेने पर साकारण खाते को क्रेडिट किया जाता है। परीक्षा में टेकओवर प्रविष्टि याद रखें।
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विघटन पर यदि कोई देनदारी पुस्तकों में दर्ज नहीं थी और भुगतान की गई तो उसे क्या माना जाएगा?
If an unrecorded liability is paid on dissolution how is it treated?
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A साकारण खाते में डेबिट / Debited to Realisation Account
B पूंजी खाते में क्रेडिट / Credited to Capital Account
C बैंक खाते में क्रेडिट / Credited to Bank Account
D अनदेखा / Ignored
Explanation opens after your attempt
Correct Answer
A. साकारण खाते में डेबिट / Debited to Realisation Account
Step 1
Concept
Payment of an unrecorded liability is debited to Realisation Account. This is an important rule.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाते में डेबिट / Debited to Realisation Account. Payment of an unrecorded liability is debited to Realisation Account. This is an important rule.
Step 3
Exam Tip
अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है। यह महत्वपूर्ण नियम है।
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फर्म के विघटन में देनदारियों का निपटान करने का मुख्य उद्देश्य क्या है?
What is the main objective of settling liabilities during dissolution?
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A सभी दायित्व समाप्त करना / Eliminate all obligations
B बिक्री बढ़ाना / Increase sales
C नई पूंजी लाना / Bring new capital
D नया भागीदार जोड़ना / Add new partner
Explanation opens after your attempt
Correct Answer
A. सभी दायित्व समाप्त करना / Eliminate all obligations
Step 1
Concept
All claims must be settled during dissolution. This ensures complete closure of the firm.
Step 2
Why this answer is correct
The correct answer is A. सभी दायित्व समाप्त करना / Eliminate all obligations. All claims must be settled during dissolution. This ensures complete closure of the firm.
Step 3
Exam Tip
विघटन में सभी दावों का निपटान आवश्यक है। इससे फर्म पूर्णतः बंद होती है।
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यदि कोई भागीदार विघटन व्यय स्वयं वहन करे तो भुगतान की गई राशि किसे दी जाती है?
If a partner personally bears dissolution expenses who receives reimbursement?
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? Hint Small clue
A उसी भागीदार को / The same partner
B सभी लेनदारों को / All creditors
C ग्राहकों को / Customers
D किसी को नहीं / Nobody
Explanation opens after your attempt
Correct Answer
A. उसी भागीदार को / The same partner
Step 1
Concept
The firm reimburses that partner. This is a common examination situation.
Step 2
Why this answer is correct
The correct answer is A. उसी भागीदार को / The same partner. The firm reimburses that partner. This is a common examination situation.
Step 3
Exam Tip
फर्म उस भागीदार को भुगतान करती है। प्रश्नों में यह सामान्य स्थिति है।
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विघटन के बाद बची हुई अंतिम राशि का वितरण किस आधार पर किया जाता है?
On what basis is the final remaining amount distributed after dissolution?
#closing_business
#dissolution
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? Hint Small clue
A पूंजी खातों के अंतिम शेष / Final capital balances
B आयु के आधार पर / Age basis
C कार्यकाल के आधार पर / Service period basis
D समान रूप से हमेशा / Always equally
Explanation opens after your attempt
Correct Answer
A. पूंजी खातों के अंतिम शेष / Final capital balances
Step 1
Concept
Final distribution is based on capital account balances. Remember the order of settlement.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खातों के अंतिम शेष / Final capital balances. Final distribution is based on capital account balances. Remember the order of settlement.
Step 3
Exam Tip
अंतिम वितरण पूंजी खातों के शेष के अनुसार होता है। भुगतान क्रम याद रखें।
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