मृत साझेदार के लाभ के हिस्से की गणना मृत्यु की तिथि तक सामान्यतः किस आधार पर की जाती है?
The deceased partner’s share of profit up to the date of death is generally calculated on which basis?
#deceased_partner
#profit_share
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A पिछले वर्षों के औसत लाभ / Average past profits
B केवल चालू वर्ष का अनुमानित लाभ / Only current year estimated profit
C नकद शेष / Cash balance
D बैंक शेष / Bank balance
Explanation opens after your attempt
Correct Answer
A. पिछले वर्षों के औसत लाभ / Average past profits
Step 1
Concept
Profit up to death is usually estimated from past profits. Mention the basis clearly in exams.
Step 2
Why this answer is correct
The correct answer is A. पिछले वर्षों के औसत लाभ / Average past profits. Profit up to death is usually estimated from past profits. Mention the basis clearly in exams.
Step 3
Exam Tip
मृत्यु तिथि तक लाभ का अनुमान प्रायः पिछले लाभों के आधार पर किया जाता है। परीक्षा में आधार अवश्य लिखें।
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यदि साझेदारी विलेख मौन हो तो मृत्यु की तिथि तक लाभ का हिस्सा किस खाते में जमा किया जाता है?
If the partnership deed is silent where is the profit share up to death credited?
#capital_account
#death
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A मृत साझेदार का पूंजी खाता / Deceased partner's capital account
B नकद खाता / Cash account
C बैंक खाता / Bank account
D विक्रय खाता / Sales account
Explanation opens after your attempt
Correct Answer
A. मृत साझेदार का पूंजी खाता / Deceased partner's capital account
Step 1
Concept
The profit share becomes due to the deceased partner. It is credited to the capital account.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार का पूंजी खाता / Deceased partner's capital account. The profit share becomes due to the deceased partner. It is credited to the capital account.
Step 3
Exam Tip
लाभ का हिस्सा मृत साझेदार के देय अधिकार का भाग होता है। इसे पूंजी खाते में जोड़ा जाता है।
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यदि पिछले वर्ष का लाभ ₹1,20,000 था और मृत्यु वर्ष में 3 माह बाद मृत्यु हुई तो लाभ का हिस्सा कितना होगा?
If last year's profit was ₹1,20,000 and death occurred after 3 months in the current year what is the profit share?
#numerical
#time_ratio
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A ₹30,000
B ₹40,000
C ₹20,000
D ₹60,000
Explanation opens after your attempt
Correct Answer
A. ₹30,000
Step 1
Concept
Use the time ratio 3/12. ₹1,20,000 × 3/12 = ₹30,000.
Step 2
Why this answer is correct
The correct answer is A. ₹30,000. Use the time ratio 3/12. ₹1,20,000 × 3/12 = ₹30,000.
Step 3
Exam Tip
3 माह का अनुपात 3/12 होगा। ₹1,20,000 × 3/12 = ₹30,000।
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मृत साझेदार को मृत्यु तिथि तक अर्जित लाभ का अधिकार क्यों दिया जाता है?
Why is a deceased partner entitled to profit earned up to the date of death?
#concept
#right
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A वह उस अवधि तक व्यवसाय का भागीदार था / He was a partner during that period
B वह नया साझेदार बन गया / He became a new partner
C उसने ऋण दिया था / He had given a loan
D वह कर्मचारी था / He was an employee
Explanation opens after your attempt
Correct Answer
A. वह उस अवधि तक व्यवसाय का भागीदार था / He was a partner during that period
Step 1
Concept
He retained ownership interest until death. This is the key examination logic.
Step 2
Why this answer is correct
The correct answer is A. वह उस अवधि तक व्यवसाय का भागीदार था / He was a partner during that period. He retained ownership interest until death. This is the key examination logic.
Step 3
Exam Tip
मृत्यु से पहले की अवधि में उसका स्वामित्व हित बना रहता है। यही परीक्षा का मुख्य तर्क है।
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मृत साझेदार के हिस्से के लाभ का अनुमान लगाते समय कौन-सा अनुपात उपयोग होता है?
Which ratio is used while estimating the deceased partner’s share of profit?
#time_ratio
#profit
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A समय अनुपात / Time ratio
B ऋण अनुपात / Debt ratio
C तरलता अनुपात / Liquidity ratio
D चालू अनुपात / Current ratio
Explanation opens after your attempt
Correct Answer
A. समय अनुपात / Time ratio
Step 1
Concept
The period up to death is considered through a time ratio. This is a frequent exam question.
Step 2
Why this answer is correct
The correct answer is A. समय अनुपात / Time ratio. The period up to death is considered through a time ratio. This is a frequent exam question.
Step 3
Exam Tip
मृत्यु तक की अवधि के अनुसार समय अनुपात लिया जाता है। यह अक्सर पूछे जाने वाला प्रश्न है।
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यदि औसत लाभ ₹2,40,000 है और मृत्यु 9 माह बाद हुई तो लाभ का अनुमानित हिस्सा कितना होगा?
If average profit is ₹2,40,000 and death occurred after 9 months what is the estimated profit share?
#average_profit
#numerical
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A ₹1,80,000
B ₹1,20,000
C ₹90,000
D ₹2,40,000
Explanation opens after your attempt
Correct Answer
A. ₹1,80,000
Step 1
Concept
₹2,40,000 × 9/12 = ₹1,80,000. Apply the time ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹1,80,000. ₹2,40,000 × 9/12 = ₹1,80,000. Apply the time ratio.
Step 3
Exam Tip
₹2,40,000 × 9/12 = ₹1,80,000। समय अनुपात का प्रयोग करें।
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मृत साझेदार के हिस्से का लाभ किस प्रकृति की मद है?
The deceased partner’s share of profit is what type of item?
#liability
#concept
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A फर्म की देयता / Liability of the firm
B फर्म की आय / Income of the firm
C फर्म की संपत्ति / Asset of the firm
D आरक्षित निधि / Reserve of the firm
Explanation opens after your attempt
Correct Answer
A. फर्म की देयता / Liability of the firm
Step 1
Concept
The amount is payable to the deceased partner’s representatives. Hence it is a liability.
Step 2
Why this answer is correct
The correct answer is A. फर्म की देयता / Liability of the firm. The amount is payable to the deceased partner’s representatives. Hence it is a liability.
Step 3
Exam Tip
यह राशि मृत साझेदार या उसके प्रतिनिधियों को देय होती है। इसलिए यह देयता है।
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मृत्यु के बाद लाभ में हिस्सा किस अवधि तक दिया जाता है?
Up to which period is profit share given after a partner’s death?
#death_date
#entitlement
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A मृत्यु की तिथि तक / Up to the date of death
B वर्षांत तक अनिवार्य रूप से / Always till year end
C अगले वर्ष तक / Till next year
D कभी नहीं / Never
Explanation opens after your attempt
Correct Answer
A. मृत्यु की तिथि तक / Up to the date of death
Step 1
Concept
The entitlement is only up to the date of death. Remember this rule.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु की तिथि तक / Up to the date of death. The entitlement is only up to the date of death. Remember this rule.
Step 3
Exam Tip
अधिकार केवल मृत्यु तिथि तक अर्जित लाभ पर होता है। इसे याद रखें।
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यदि वार्षिक लाभ ₹3,60,000 है और मृत्यु 2 माह बाद हुई तो अनुमानित लाभ कितना होगा?
If annual profit is ₹3,60,000 and death occurred after 2 months what is the estimated profit?
#expert_numerical
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A ₹60,000
B ₹30,000
C ₹90,000
D ₹1,20,000
Explanation opens after your attempt
Correct Answer
A. ₹60,000
Step 1
Concept
₹3,60,000 × 2/12 = ₹60,000. Do not forget the time ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹60,000. ₹3,60,000 × 2/12 = ₹60,000. Do not forget the time ratio.
Step 3
Exam Tip
₹3,60,000 × 2/12 = ₹60,000। गणना में समय अनुपात न भूलें।
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मृत साझेदार के लाभ हिस्से की गणना का उद्देश्य क्या है?
What is the purpose of calculating the deceased partner’s profit share?
#settlement
#purpose
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A उचित निपटान / Fair settlement
B नया ऋण लेना / Taking a new loan
C कर बचाना / Saving tax
D स्टॉक बढ़ाना / Increasing stock
Explanation opens after your attempt
Correct Answer
A. उचित निपटान / Fair settlement
Step 1
Concept
It determines the correct claim of the deceased partner. Link it with fair settlement.
Step 2
Why this answer is correct
The correct answer is A. उचित निपटान / Fair settlement. It determines the correct claim of the deceased partner. Link it with fair settlement.
Step 3
Exam Tip
यह मृत साझेदार के दावे का सही निर्धारण करता है। परीक्षा में इसे निपटान से जोड़ें।
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यदि पिछले तीन वर्षों का औसत लाभ ₹1,80,000 है और मृत्यु 8 माह बाद हुई तो हिस्सा कितना होगा?
If average profit of last three years is ₹1,80,000 and death occurred after 8 months what is the share?
#average
#time
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A ₹1,20,000
B ₹90,000
C ₹60,000
D ₹1,80,000
Explanation opens after your attempt
Correct Answer
A. ₹1,20,000
Step 1
Concept
₹1,80,000 × 8/12 = ₹1,20,000. Average profit is the basis.
Step 2
Why this answer is correct
The correct answer is A. ₹1,20,000. ₹1,80,000 × 8/12 = ₹1,20,000. Average profit is the basis.
Step 3
Exam Tip
₹1,80,000 × 8/12 = ₹1,20,000। औसत लाभ आधार माना गया है।
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मृत साझेदार का लाभ हिस्सा किसे अंततः प्राप्त होता है?
Who ultimately receives the deceased partner’s profit share?
#legal_representative
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A कानूनी प्रतिनिधि / Legal representatives
B नया साझेदार / New partner
C ग्राहक / Customer
D लेनदार / Creditor
Explanation opens after your attempt
Correct Answer
A. कानूनी प्रतिनिधि / Legal representatives
Step 1
Concept
The rights pass to the legal representatives. This is a basic principle.
Step 2
Why this answer is correct
The correct answer is A. कानूनी प्रतिनिधि / Legal representatives. The rights pass to the legal representatives. This is a basic principle.
Step 3
Exam Tip
मृत साझेदार के अधिकार उसके प्रतिनिधियों को मिलते हैं। यह मूल सिद्धांत है।
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यदि लाभ ₹4,80,000 और मृत्यु 5 माह बाद हुई तो मृत्यु तिथि तक लाभ कितना होगा?
If profit is ₹4,80,000 and death occurred after 5 months what is profit up to death?
#numerical_profit
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A ₹2,00,000
B ₹1,60,000
C ₹2,40,000
D ₹80,000
Explanation opens after your attempt
Correct Answer
A. ₹2,00,000
Step 1
Concept
₹4,80,000 × 5/12 = ₹2,00,000. Apply the time ratio directly.
Step 2
Why this answer is correct
The correct answer is A. ₹2,00,000. ₹4,80,000 × 5/12 = ₹2,00,000. Apply the time ratio directly.
Step 3
Exam Tip
₹4,80,000 × 5/12 = ₹2,00,000। सीधा समय अनुपात लागू करें।
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मृत साझेदार के लाभ हिस्से के लिए प्रचलित अनुमान पद्धति कौन-सी है?
Which estimation method is commonly used for deceased partner’s profit share?
#estimation_method
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A पिछले लाभों का अनुपातिक अनुमान / Proportionate estimate from past profits
B यादृच्छिक अनुमान / Random estimate
C केवल नकद प्रवाह / Only cash flow
D केवल बिक्री / Only sales
Explanation opens after your attempt
Correct Answer
A. पिछले लाभों का अनुपातिक अनुमान / Proportionate estimate from past profits
Step 1
Concept
Past profits are used for a reliable estimate. This is the standard method.
Step 2
Why this answer is correct
The correct answer is A. पिछले लाभों का अनुपातिक अनुमान / Proportionate estimate from past profits. Past profits are used for a reliable estimate. This is the standard method.
Step 3
Exam Tip
विश्वसनीय आधार के लिए पिछले लाभों का उपयोग किया जाता है। यही मानक तरीका है।
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यदि लाभ ₹96,000 और मृत्यु 6 माह बाद हुई तो हिस्सा कितना होगा?
If profit is ₹96,000 and death occurred after 6 months what is the share?
#half_year
#numerical
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A ₹48,000
B ₹24,000
C ₹72,000
D ₹96,000
Explanation opens after your attempt
Correct Answer
A. ₹48,000
Step 1
Concept
₹96,000 × 6/12 = ₹48,000. Half-year profit is considered.
Step 2
Why this answer is correct
The correct answer is A. ₹48,000. ₹96,000 × 6/12 = ₹48,000. Half-year profit is considered.
Step 3
Exam Tip
₹96,000 × 6/12 = ₹48,000। आधे वर्ष का लाभ लिया गया।
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मृत साझेदार के हिस्से का लाभ जोड़ने से पूंजी खाते पर क्या प्रभाव पड़ता है?
What is the effect of adding profit share on the capital account?
#capital_effect
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A पूंजी बढ़ती है / Capital increases
B पूंजी घटती है / Capital decreases
C कोई प्रभाव नहीं / No effect
D खाता बंद हो जाता है / Account closes
Explanation opens after your attempt
Correct Answer
A. पूंजी बढ़ती है / Capital increases
Step 1
Concept
Crediting profit increases the capital balance. This is an important accounting effect.
Step 2
Why this answer is correct
The correct answer is A. पूंजी बढ़ती है / Capital increases. Crediting profit increases the capital balance. This is an important accounting effect.
Step 3
Exam Tip
लाभ जमा होने से पूंजी खाते का शेष बढ़ता है। यह महत्वपूर्ण लेखांकन प्रभाव है।
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यदि फर्म का अनुमानित वार्षिक लाभ ₹6,00,000 है और मृत्यु 4 माह बाद हुई तो लाभ कितना होगा?
If estimated annual profit is ₹6,00,000 and death occurred after 4 months what is the profit?
#estimated_profit
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A ₹2,00,000
B ₹1,50,000
C ₹3,00,000
D ₹50,000
Explanation opens after your attempt
Correct Answer
A. ₹2,00,000
Step 1
Concept
₹6,00,000 × 4/12 = ₹2,00,000. Apportion annual profit by time.
Step 2
Why this answer is correct
The correct answer is A. ₹2,00,000. ₹6,00,000 × 4/12 = ₹2,00,000. Apportion annual profit by time.
Step 3
Exam Tip
₹6,00,000 × 4/12 = ₹2,00,000। वार्षिक लाभ को समयानुसार बाँटें।
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मृत साझेदार का लाभ हिस्सा निकालते समय सबसे आवश्यक जानकारी क्या है?
Which information is most essential while calculating profit share of a deceased partner?
#date_of_death
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A मृत्यु की तिथि / Date of death
B कार्यालय का पता / Office address
C कर्मचारियों की संख्या / Number of employees
D बैंक शाखा / Bank branch
Explanation opens after your attempt
Correct Answer
A. मृत्यु की तिथि / Date of death
Step 1
Concept
Date of death determines the relevant period. Calculation depends on it.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु की तिथि / Date of death. Date of death determines the relevant period. Calculation depends on it.
Step 3
Exam Tip
समय अवधि निर्धारित करने के लिए मृत्यु तिथि आवश्यक है। बिना इसके गणना संभव नहीं।
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₹7,20,000 वार्षिक लाभ और 7 माह बाद मृत्यु होने पर अनुमानित लाभ कितना होगा?
With annual profit ₹7,20,000 and death after 7 months what is estimated profit?
#time_apportionment
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A ₹4,20,000
B ₹3,60,000
C ₹2,80,000
D ₹4,80,000
Explanation opens after your attempt
Correct Answer
A. ₹4,20,000
Step 1
Concept
₹7,20,000 × 7/12 = ₹4,20,000. Use proportional time calculation.
Step 2
Why this answer is correct
The correct answer is A. ₹4,20,000. ₹7,20,000 × 7/12 = ₹4,20,000. Use proportional time calculation.
Step 3
Exam Tip
₹7,20,000 × 7/12 = ₹4,20,000। समयानुपातिक गणना करें।
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मृत साझेदार के लाभ हिस्से का लेखांकन किस सिद्धांत से मेल खाता है?
Accounting for deceased partner’s profit share follows which principle?
#rights
#principle
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A न्यायसंगत अधिकार निर्धारण / Fair determination of rights
B गोपनीयता सिद्धांत / Secrecy principle
C स्थगन सिद्धांत / Deferral principle
D अधूरापन सिद्धांत / Incompleteness principle
Explanation opens after your attempt
Correct Answer
A. न्यायसंगत अधिकार निर्धारण / Fair determination of rights
Step 1
Concept
The objective is to determine each partner’s fair claim. This is the core idea.
Step 2
Why this answer is correct
The correct answer is A. न्यायसंगत अधिकार निर्धारण / Fair determination of rights. The objective is to determine each partner’s fair claim. This is the core idea.
Step 3
Exam Tip
उद्देश्य प्रत्येक साझेदार का उचित दावा तय करना है। यही मूल विचार है।
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यदि औसत लाभ ₹3,00,000 और मृत्यु 10 माह बाद हुई तो लाभ कितना होगा?
If average profit is ₹3,00,000 and death occurred after 10 months what is the profit?
#advanced_numerical
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A ₹2,50,000
B ₹2,00,000
C ₹1,50,000
D ₹3,00,000
Explanation opens after your attempt
Correct Answer
A. ₹2,50,000
Step 1
Concept
₹3,00,000 × 10/12 = ₹2,50,000. Calculate proportionate profit.
Step 2
Why this answer is correct
The correct answer is A. ₹2,50,000. ₹3,00,000 × 10/12 = ₹2,50,000. Calculate proportionate profit.
Step 3
Exam Tip
₹3,00,000 × 10/12 = ₹2,50,000। अनुपातिक लाभ निकालें।
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मृत साझेदार का लाभ हिस्सा अंतिम भुगतान से पहले किस खाते में दिखता है?
Before final payment where is the deceased partner’s profit share shown?
#capital_credit
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A पूंजी खाते में / In capital account
B क्रय खाते में / Purchase account
C विक्रय खाते में / Sales account
D रोकड़ खाते में / Cash account
Explanation opens after your attempt
Correct Answer
A. पूंजी खाते में / In capital account
Step 1
Concept
It is first credited to the capital account. Settlement follows later.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाते में / In capital account. It is first credited to the capital account. Settlement follows later.
Step 3
Exam Tip
पहले इसे पूंजी खाते में जमा किया जाता है। बाद में निपटान किया जाता है।
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यदि लाभ ₹2,64,000 और मृत्यु 11 माह बाद हुई तो हिस्सा कितना होगा?
If profit is ₹2,64,000 and death occurred after 11 months what is the share?
#year_fraction
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A ₹2,42,000
B ₹2,20,000
C ₹1,98,000
D ₹2,64,000
Explanation opens after your attempt
Correct Answer
A. ₹2,42,000
Step 1
Concept
₹2,64,000 × 11/12 = ₹2,42,000. It covers almost the whole year.
Step 2
Why this answer is correct
The correct answer is A. ₹2,42,000. ₹2,64,000 × 11/12 = ₹2,42,000. It covers almost the whole year.
Step 3
Exam Tip
₹2,64,000 × 11/12 = ₹2,42,000। लगभग पूरे वर्ष का लाभ है।
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मृत साझेदार के हिस्से का लाभ निकालते समय किस अवधि को अनदेखा किया जाता है?
Which period is ignored while calculating the deceased partner’s profit share?
#post_death
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A मृत्यु के बाद की अवधि / Period after death
B मृत्यु से पहले की अवधि / Period before death
C साझेदारी अवधि / Partnership period
D लेखा अवधि / Accounting period
Explanation opens after your attempt
Correct Answer
A. मृत्यु के बाद की अवधि / Period after death
Step 1
Concept
There is no entitlement to profits after death. This is the key rule.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु के बाद की अवधि / Period after death. There is no entitlement to profits after death. This is the key rule.
Step 3
Exam Tip
मृत्यु के बाद लाभ पर उसका अधिकार नहीं रहता। यही मुख्य नियम है।
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यदि वार्षिक लाभ ₹8,40,000 और मृत्यु 1 माह बाद हुई तो हिस्सा कितना होगा?
If annual profit is ₹8,40,000 and death occurred after 1 month what is the share?
#one_month
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A ₹70,000
B ₹80,000
C ₹60,000
D ₹90,000
Explanation opens after your attempt
Correct Answer
A. ₹70,000
Step 1
Concept
₹8,40,000 × 1/12 = ₹70,000. One-month ratio is applied.
Step 2
Why this answer is correct
The correct answer is A. ₹70,000. ₹8,40,000 × 1/12 = ₹70,000. One-month ratio is applied.
Step 3
Exam Tip
₹8,40,000 × 1/12 = ₹70,000। एक माह का अनुपात लिया गया।
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मृत साझेदार के लाभ हिस्से की गणना में औसत लाभ क्यों उपयोगी है?
Why is average profit useful in calculating deceased partner’s profit share?
#average_profit_reason
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A यह सामान्य कमाई दर्शाता है / It reflects normal earnings
B यह संपत्ति दिखाता है / It shows assets
C यह देनदारियाँ दिखाता है / It shows liabilities
D यह नकद शेष दिखाता है / It shows cash balance
Explanation opens after your attempt
Correct Answer
A. यह सामान्य कमाई दर्शाता है / It reflects normal earnings
Step 1
Concept
Average profit reduces abnormal fluctuations. It provides a better estimate.
Step 2
Why this answer is correct
The correct answer is A. यह सामान्य कमाई दर्शाता है / It reflects normal earnings. Average profit reduces abnormal fluctuations. It provides a better estimate.
Step 3
Exam Tip
औसत लाभ असामान्य उतार-चढ़ाव कम करता है। यह बेहतर अनुमान देता है।
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₹5,40,000 लाभ और 8 माह की अवधि पर लाभ कितना होगा?
For profit ₹5,40,000 and a period of 8 months what is the profit amount?
#practice_mcq
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A ₹3,60,000
B ₹2,70,000
C ₹4,05,000
D ₹1,80,000
Explanation opens after your attempt
Correct Answer
A. ₹3,60,000
Step 1
Concept
₹5,40,000 × 8/12 = ₹3,60,000. Estimate on a time basis.
Step 2
Why this answer is correct
The correct answer is A. ₹3,60,000. ₹5,40,000 × 8/12 = ₹3,60,000. Estimate on a time basis.
Step 3
Exam Tip
₹5,40,000 × 8/12 = ₹3,60,000। समय आधारित अनुमान करें।
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मृत साझेदार के लाभ हिस्से की गणना में 'तिथि तक' शब्द का अर्थ क्या है?
What does the phrase 'up to the date' mean in this calculation?
#date_meaning
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A मृत्यु दिवस तक की अवधि / Period up to death day
B अगले वर्ष तक / Till next year
C वर्षांत के बाद / After year end
D अनिश्चित अवधि / Indefinite period
Explanation opens after your attempt
Correct Answer
A. मृत्यु दिवस तक की अवधि / Period up to death day
Step 1
Concept
The calculation is restricted up to the date of death. That is its meaning.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु दिवस तक की अवधि / Period up to death day. The calculation is restricted up to the date of death. That is its meaning.
Step 3
Exam Tip
गणना मृत्यु की तिथि तक सीमित रहती है। यही शब्द का अर्थ है।
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यदि औसत लाभ ₹9,60,000 और मृत्यु 3 माह बाद हुई तो हिस्सा कितना होगा?
If average profit is ₹9,60,000 and death occurred after 3 months what is the share?
#quarterly_share
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A ₹2,40,000
B ₹3,20,000
C ₹1,60,000
D ₹4,80,000
Explanation opens after your attempt
Correct Answer
A. ₹2,40,000
Step 1
Concept
₹9,60,000 × 3/12 = ₹2,40,000. Take profit for one quarter.
Step 2
Why this answer is correct
The correct answer is A. ₹2,40,000. ₹9,60,000 × 3/12 = ₹2,40,000. Take profit for one quarter.
Step 3
Exam Tip
₹9,60,000 × 3/12 = ₹2,40,000। तिमाही अवधि का लाभ लें।
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मृत साझेदार के लाभ हिस्से को जोड़ने का परिणाम क्या होता है?
What is the result of adding the deceased partner’s profit share?
#claim_amount
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A दावा बढ़ जाता है / Claim increases
B दावा समाप्त हो जाता है / Claim ends
C देनदारी घटती है / Liability decreases
D स्टॉक बढ़ता है / Stock increases
Explanation opens after your attempt
Correct Answer
A. दावा बढ़ जाता है / Claim increases
Step 1
Concept
The profit share increases the total amount due. It forms part of settlement.
Step 2
Why this answer is correct
The correct answer is A. दावा बढ़ जाता है / Claim increases. The profit share increases the total amount due. It forms part of settlement.
Step 3
Exam Tip
लाभ का हिस्सा उसकी कुल देय राशि बढ़ाता है। यह निपटान का भाग है।
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₹1,50,000 वार्षिक लाभ और 4 माह की अवधि पर लाभ कितना होगा?
For annual profit ₹1,50,000 and a period of 4 months what is the profit?
#calculation
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A ₹50,000
B ₹60,000
C ₹75,000
D ₹40,000
Explanation opens after your attempt
Correct Answer
A. ₹50,000
Step 1
Concept
₹1,50,000 × 4/12 = ₹50,000. Apply the correct time ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹50,000. ₹1,50,000 × 4/12 = ₹50,000. Apply the correct time ratio.
Step 3
Exam Tip
₹1,50,000 × 4/12 = ₹50,000। सही समय अनुपात लागू करें।
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मृत साझेदार के लाभ हिस्से का अनुमान लगाते समय मुख्य लक्ष्य क्या होता है?
What is the main objective while estimating profit share of a deceased partner?
#objective
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A उचित मूल्यांकन / Fair assessment
B कर निर्धारण / Tax assessment
C स्टॉक गणना / Stock calculation
D वेतन निर्धारण / Salary determination
Explanation opens after your attempt
Correct Answer
A. उचित मूल्यांकन / Fair assessment
Step 1
Concept
The main objective is to determine the correct amount due. Frequently asked in exams.
Step 2
Why this answer is correct
The correct answer is A. उचित मूल्यांकन / Fair assessment. The main objective is to determine the correct amount due. Frequently asked in exams.
Step 3
Exam Tip
सही देय राशि तय करना मुख्य उद्देश्य है। यह परीक्षा में अक्सर पूछा जाता है।
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यदि लाभ ₹4,20,000 और मृत्यु 9 माह बाद हुई तो हिस्सा कितना होगा?
If profit is ₹4,20,000 and death occurred after 9 months what is the share?
#ratio_based
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A ₹3,15,000
B ₹2,10,000
C ₹1,05,000
D ₹4,20,000
Explanation opens after your attempt
Correct Answer
A. ₹3,15,000
Step 1
Concept
₹4,20,000 × 9/12 = ₹3,15,000. Use the nine-month ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹3,15,000. ₹4,20,000 × 9/12 = ₹3,15,000. Use the nine-month ratio.
Step 3
Exam Tip
₹4,20,000 × 9/12 = ₹3,15,000। नौ माह का अनुपात प्रयोग करें।
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मृत साझेदार के लाभ हिस्से की गणना में कौन-सा कारक सीधे प्रभाव डालता है?
Which factor directly affects the calculation of profit share?
#factor_time
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A मृत्यु तक का समय / Time up to death
B कार्यालय फर्नीचर / Office furniture
C कर्मचारी बोनस / Staff bonus
D डाक खर्च / Postage expense
Explanation opens after your attempt
Correct Answer
A. मृत्यु तक का समय / Time up to death
Step 1
Concept
The time period determines the profit proportion. It is the key element.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु तक का समय / Time up to death. The time period determines the profit proportion. It is the key element.
Step 3
Exam Tip
समय अवधि लाभ के अनुपात को निर्धारित करती है। यह मूल तत्व है।
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₹12,00,000 वार्षिक लाभ और 6 माह की अवधि पर लाभ कितना होगा?
For annual profit ₹12,00,000 and 6 months period what is the profit?
#half_year_profit
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A ₹6,00,000
B ₹4,00,000
C ₹3,00,000
D ₹9,00,000
Explanation opens after your attempt
Correct Answer
A. ₹6,00,000
Step 1
Concept
₹12,00,000 × 6/12 = ₹6,00,000. Take half-year share.
Step 2
Why this answer is correct
The correct answer is A. ₹6,00,000. ₹12,00,000 × 6/12 = ₹6,00,000. Take half-year share.
Step 3
Exam Tip
₹12,00,000 × 6/12 = ₹6,00,000। आधे वर्ष का हिस्सा लें।
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मृत साझेदार के लाभ हिस्से के संबंध में सही कथन कौन-सा है?
Which statement regarding deceased partner’s profit share is correct?
#theory_mcq
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A यह मृत्यु तिथि तक देय होता है / It is due up to the date of death
B यह केवल वर्षांत पर मिलता है / It is available only at year end
C यह कभी नहीं दिया जाता / It is never given
D यह केवल नए साझेदार को मिलता है / It goes only to new partner
Explanation opens after your attempt
Correct Answer
A. यह मृत्यु तिथि तक देय होता है / It is due up to the date of death
Step 1
Concept
The right exists for the period up to death. This is the correct statement.
Step 2
Why this answer is correct
The correct answer is A. यह मृत्यु तिथि तक देय होता है / It is due up to the date of death. The right exists for the period up to death. This is the correct statement.
Step 3
Exam Tip
लाभ का अधिकार मृत्यु तिथि तक की अवधि के लिए होता है। यही सही कथन है।
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यदि औसत लाभ ₹7,80,000 और मृत्यु 5 माह बाद हुई तो हिस्सा कितना होगा?
If average profit is ₹7,80,000 and death occurred after 5 months what is the share?
#expert_calc
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A ₹3,25,000
B ₹3,90,000
C ₹2,60,000
D ₹1,95,000
Explanation opens after your attempt
Correct Answer
A. ₹3,25,000
Step 1
Concept
₹7,80,000 × 5/12 = ₹3,25,000. Perform the calculation carefully.
Step 2
Why this answer is correct
The correct answer is A. ₹3,25,000. ₹7,80,000 × 5/12 = ₹3,25,000. Perform the calculation carefully.
Step 3
Exam Tip
₹7,80,000 × 5/12 = ₹3,25,000। गणना सावधानी से करें।
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Assertion: मृत साझेदार को मृत्यु तक के लाभ का अधिकार है। Reason: वह उस अवधि में साझेदार था।
Assertion: A deceased partner is entitled to profit up to death. Reason: He was a partner during that period.
#assertion_reason
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A दोनों सही और कारण सही व्याख्या है / Both true and reason explains
B दोनों सही पर कारण व्याख्या नहीं / Both true but not explanation
C Assertion सही Reason गलत / Assertion true Reason false
D Assertion गलत Reason सही / Assertion false Reason true
Explanation opens after your attempt
Correct Answer
A. दोनों सही और कारण सही व्याख्या है / Both true and reason explains
Step 1
Concept
Both statements are true and the reason directly explains the entitlement.
Step 2
Why this answer is correct
The correct answer is A. दोनों सही और कारण सही व्याख्या है / Both true and reason explains. Both statements are true and the reason directly explains the entitlement.
Step 3
Exam Tip
दोनों कथन सही हैं और कारण सीधे अधिकार को समझाता है। यह मानक तर्क है।
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₹2,16,000 वार्षिक लाभ और 7 माह की अवधि पर लाभ कितना होगा?
For annual profit ₹2,16,000 and a 7 month period what is the profit?
#monthly_ratio
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A ₹1,26,000
B ₹1,08,000
C ₹72,000
D ₹1,44,000
Explanation opens after your attempt
Correct Answer
A. ₹1,26,000
Step 1
Concept
₹2,16,000 × 7/12 = ₹1,26,000. Use the time ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹1,26,000. ₹2,16,000 × 7/12 = ₹1,26,000. Use the time ratio.
Step 3
Exam Tip
₹2,16,000 × 7/12 = ₹1,26,000। समय अनुपात का प्रयोग करें।
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केस: विलेख में लाभ अनुमान की विधि नहीं दी गई। सबसे उपयुक्त आधार क्या होगा?
Case: The deed does not specify the profit estimation method. What is the most appropriate basis?
#case_study
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A पिछले लाभों का औसत / Average of past profits
B अनुमानित नकद / Estimated cash
C केवल बिक्री / Only sales
D केवल खरीद / Only purchases
Explanation opens after your attempt
Correct Answer
A. पिछले लाभों का औसत / Average of past profits
Step 1
Concept
When the deed is silent average profit is a practical basis. This is the common exam approach.
Step 2
Why this answer is correct
The correct answer is A. पिछले लाभों का औसत / Average of past profits. When the deed is silent average profit is a practical basis. This is the common exam approach.
Step 3
Exam Tip
विलेख मौन होने पर औसत लाभ एक व्यावहारिक आधार माना जाता है। यह सामान्य परीक्षा दृष्टिकोण है।
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यदि वार्षिक लाभ ₹10,80,000 और मृत्यु 2 माह बाद हुई तो हिस्सा कितना होगा?
If annual profit is ₹10,80,000 and death occurred after 2 months what is the share?
#application
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A ₹1,80,000
B ₹90,000
C ₹2,70,000
D ₹3,60,000
Explanation opens after your attempt
Correct Answer
A. ₹1,80,000
Step 1
Concept
₹10,80,000 × 2/12 = ₹1,80,000. Take the two-month ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹1,80,000. ₹10,80,000 × 2/12 = ₹1,80,000. Take the two-month ratio.
Step 3
Exam Tip
₹10,80,000 × 2/12 = ₹1,80,000। दो माह का अनुपात लें।
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मृत साझेदार का लाभ हिस्सा फर्म के लिए किस रूप में प्रस्तुत होता है?
How is the deceased partner’s profit share presented for the firm?
#liability_view
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A देय राशि / Amount payable
B राजस्व प्राप्ति / Revenue receipt
C पूंजीगत लाभ / Capital gain
D छूट / Discount
Explanation opens after your attempt
Correct Answer
A. देय राशि / Amount payable
Step 1
Concept
It is an amount payable by the firm. Therefore it is treated as a liability.
Step 2
Why this answer is correct
The correct answer is A. देय राशि / Amount payable. It is an amount payable by the firm. Therefore it is treated as a liability.
Step 3
Exam Tip
यह फर्म द्वारा चुकाई जाने वाली राशि है। इसलिए देयता स्वरूप मानी जाती है।
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₹9,00,000 लाभ और 4 माह की अवधि पर हिस्सा कितना होगा?
For profit ₹9,00,000 and a period of 4 months what is the share?
#proportionate_profit
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A ₹3,00,000
B ₹2,25,000
C ₹4,50,000
D ₹1,50,000
Explanation opens after your attempt
Correct Answer
A. ₹3,00,000
Step 1
Concept
₹9,00,000 × 4/12 = ₹3,00,000. Compute proportionate profit.
Step 2
Why this answer is correct
The correct answer is A. ₹3,00,000. ₹9,00,000 × 4/12 = ₹3,00,000. Compute proportionate profit.
Step 3
Exam Tip
₹9,00,000 × 4/12 = ₹3,00,000। अनुपातिक लाभ निकालें।
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मृत साझेदार के लाभ हिस्से की गणना में समय का महत्व क्यों है?
Why is time important in calculating deceased partner’s profit share?
#time_importance
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A लाभ अवधि निर्धारित होती है / It determines the profit period
B पूंजी निर्धारित होती है / It determines capital
C बैंक शेष निर्धारित होता है / It determines bank balance
D ऋण निर्धारित होता है / It determines debt
Explanation opens after your attempt
Correct Answer
A. लाभ अवधि निर्धारित होती है / It determines the profit period
Step 1
Concept
Time determines how much profit he is entitled to. It is the basis of calculation.
Step 2
Why this answer is correct
The correct answer is A. लाभ अवधि निर्धारित होती है / It determines the profit period. Time determines how much profit he is entitled to. It is the basis of calculation.
Step 3
Exam Tip
समय से यह तय होता है कि कितना लाभ उसका अधिकार है। यही गणना का आधार है।
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यदि औसत लाभ ₹6,60,000 और मृत्यु 11 माह बाद हुई तो हिस्सा कितना होगा?
If average profit is ₹6,60,000 and death occurred after 11 months what is the share?
#high_level
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A ₹6,05,000
B ₹5,50,000
C ₹4,95,000
D ₹6,60,000
Explanation opens after your attempt
Correct Answer
A. ₹6,05,000
Step 1
Concept
₹6,60,000 × 11/12 = ₹6,05,000. It represents almost a full year.
Step 2
Why this answer is correct
The correct answer is A. ₹6,05,000. ₹6,60,000 × 11/12 = ₹6,05,000. It represents almost a full year.
Step 3
Exam Tip
₹6,60,000 × 11/12 = ₹6,05,000। लगभग पूरे वर्ष का हिस्सा है।
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मृत साझेदार के लाभ हिस्से का भुगतान किसके दावे को संतुष्ट करता है?
Payment of the deceased partner’s profit share satisfies whose claim?
#heirs_claim
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A मृत साझेदार के प्रतिनिधियों का / Legal representatives of the deceased
B ग्राहकों का / Customers
C आपूर्तिकर्ताओं का / Suppliers
D बैंक का / Bank
Explanation opens after your attempt
Correct Answer
A. मृत साझेदार के प्रतिनिधियों का / Legal representatives of the deceased
Step 1
Concept
It forms part of the rights of the legal heirs. It is included in settlement.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार के प्रतिनिधियों का / Legal representatives of the deceased. It forms part of the rights of the legal heirs. It is included in settlement.
Step 3
Exam Tip
यह मृत साझेदार के उत्तराधिकारियों के अधिकार का भाग है। इसे निपटान में शामिल किया जाता है।
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₹3,24,000 लाभ और 5 माह की अवधि पर हिस्सा कितना होगा?
For profit ₹3,24,000 and a 5 month period what is the share?
#exam_numerical
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A ₹1,35,000
B ₹1,62,000
C ₹1,08,000
D ₹2,16,000
Explanation opens after your attempt
Correct Answer
A. ₹1,35,000
Step 1
Concept
₹3,24,000 × 5/12 = ₹1,35,000. Keep the time ratio correct.
Step 2
Why this answer is correct
The correct answer is A. ₹1,35,000. ₹3,24,000 × 5/12 = ₹1,35,000. Keep the time ratio correct.
Step 3
Exam Tip
₹3,24,000 × 5/12 = ₹1,35,000। समय अनुपात सही रखें।
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कौन-सी स्थिति मृत साझेदार के लाभ हिस्से की गणना को आवश्यक बनाती है?
Which situation makes calculation of deceased partner’s profit share necessary?
#necessity
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A साझेदार की मृत्यु / Death of a partner
B नई मशीन खरीदना / Purchase of a machine
C माल बेचना / Sale of goods
D वेतन भुगतान / Salary payment
Explanation opens after your attempt
Correct Answer
A. साझेदार की मृत्यु / Death of a partner
Step 1
Concept
On death his rights must be determined. Hence the calculation is necessary.
Step 2
Why this answer is correct
The correct answer is A. साझेदार की मृत्यु / Death of a partner. On death his rights must be determined. Hence the calculation is necessary.
Step 3
Exam Tip
मृत्यु पर उसके अधिकारों का निर्धारण करना आवश्यक होता है। इसलिए गणना की जाती है।
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यदि वार्षिक लाभ ₹15,00,000 और मृत्यु 3 माह बाद हुई तो हिस्सा कितना होगा?
If annual profit is ₹15,00,000 and death occurred after 3 months what is the share?
#quarter_profit
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A ₹3,75,000
B ₹5,00,000
C ₹2,50,000
D ₹7,50,000
Explanation opens after your attempt
Correct Answer
A. ₹3,75,000
Step 1
Concept
₹15,00,000 × 3/12 = ₹3,75,000. One-quarter profit is taken.
Step 2
Why this answer is correct
The correct answer is A. ₹3,75,000. ₹15,00,000 × 3/12 = ₹3,75,000. One-quarter profit is taken.
Step 3
Exam Tip
₹15,00,000 × 3/12 = ₹3,75,000। तिमाही लाभ लिया गया।
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मृत साझेदार के लाभ हिस्से की गणना में सामान्य त्रुटि क्या है?
What is a common mistake in calculating deceased partner’s profit share?
#common_error
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A मृत्यु के बाद की अवधि शामिल करना / Including post-death period
B समय अनुपात लगाना / Applying time ratio
C औसत लाभ लेना / Taking average profit
D पूंजी खाते में जमा करना / Crediting capital account
Explanation opens after your attempt
Correct Answer
A. मृत्यु के बाद की अवधि शामिल करना / Including post-death period
Step 1
Concept
Profit after death should not be included. This is a common exam mistake.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु के बाद की अवधि शामिल करना / Including post-death period. Profit after death should not be included. This is a common exam mistake.
Step 3
Exam Tip
मृत्यु के बाद का लाभ शामिल नहीं किया जाता। यह सामान्य परीक्षा त्रुटि है।
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