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Class 12 Accountancy Expert Quiz

Level 39 • 50/50 questions • 25 seconds per question.

Level readiness 50/50 Questions
Time Left 20:50 25 sec/question
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Question 1 / 50 0 score
Answered 0/50 Correct 0 Time 20:50

यदि पिछले 3 वर्षों का औसत लाभ ₹6,00,000 है और साझेदार की मृत्यु वर्ष के 4 माह बाद होती है, तो मृत्यु तिथि तक अनुमानित लाभ कितना होगा?

If the average profit of the last 3 years is ₹6,00,000 and a partner dies after 4 months of the year, what is the estimated profit up to the date of death?

Explanation opens after your attempt
Correct Answer

A. ₹2,00,000

Step 1

Concept

₹6,00,000 × 4/12 = ₹2,00,000. Apply the time ratio.

Step 2

Why this answer is correct

The correct answer is A. ₹2,00,000. ₹6,00,000 × 4/12 = ₹2,00,000. Apply the time ratio.

Step 3

Exam Tip

₹6,00,000 × 4/12 = ₹2,00,000। समय अनुपात का प्रयोग करें।

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मृत साझेदार के लाभ हिस्से का दावा किस अवधि के लिए मान्य होता है?

For which period is the deceased partner’s claim for profit valid?

Explanation opens after your attempt
Correct Answer

A. मृत्यु तिथि तक

Step 1

Concept

The deceased partner is entitled only to profits up to the date of death.

Step 2

Why this answer is correct

The correct answer is A. मृत्यु तिथि तक. The deceased partner is entitled only to profits up to the date of death.

Step 3

Exam Tip

मृत साझेदार का अधिकार मृत्यु तिथि तक के लाभ पर होता है।

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₹9,60,000 के अनुमानित वार्षिक लाभ पर 9 माह के लिए लाभ कितना होगा?

What will be the profit for 9 months on an estimated annual profit of ₹9,60,000?

Explanation opens after your attempt
Correct Answer

A. ₹7,20,000

Step 1

Concept

₹9,60,000 × 9/12 = ₹7,20,000.

Step 2

Why this answer is correct

The correct answer is A. ₹7,20,000. ₹9,60,000 × 9/12 = ₹7,20,000.

Step 3

Exam Tip

₹9,60,000 × 9/12 = ₹7,20,000।

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मृत साझेदार के लाभ हिस्से को सामान्यतः किस खाते में जमा किया जाता है?

To which account is the deceased partner’s share of profit usually credited?

Explanation opens after your attempt
Correct Answer

A. पूंजी खाता

Step 1

Concept

The share of profit is credited to the capital account.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाता. The share of profit is credited to the capital account.

Step 3

Exam Tip

लाभ का हिस्सा पूंजी खाते में जोड़ा जाता है।

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यदि वार्षिक लाभ ₹3,24,000 है और मृत्यु 7 माह बाद हुई, तो लाभ का हिस्सा कितना होगा?

If annual profit is ₹3,24,000 and death occurs after 7 months, what is the profit share?

Explanation opens after your attempt
Correct Answer

A. ₹1,89,000

Step 1

Concept

₹3,24,000 × 7/12 = ₹1,89,000.

Step 2

Why this answer is correct

The correct answer is A. ₹1,89,000. ₹3,24,000 × 7/12 = ₹1,89,000.

Step 3

Exam Tip

₹3,24,000 × 7/12 = ₹1,89,000।

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मृत साझेदार के लाभ हिस्से का भुगतान अंततः किसे किया जाता है?

To whom is the deceased partner’s share of profit ultimately paid?

Explanation opens after your attempt
Correct Answer

A. कानूनी प्रतिनिधियों को

Step 1

Concept

The amount is payable to the legal representatives.

Step 2

Why this answer is correct

The correct answer is A. कानूनी प्रतिनिधियों को. The amount is payable to the legal representatives.

Step 3

Exam Tip

राशि कानूनी प्रतिनिधियों को देय होती है।

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₹8,40,000 के औसत लाभ पर 5 माह का लाभ कितना होगा?

What is the profit for 5 months on an average profit of ₹8,40,000?

Explanation opens after your attempt
Correct Answer

A. ₹3,50,000

Step 1

Concept

₹8,40,000 × 5/12 = ₹3,50,000.

Step 2

Why this answer is correct

The correct answer is A. ₹3,50,000. ₹8,40,000 × 5/12 = ₹3,50,000.

Step 3

Exam Tip

₹8,40,000 × 5/12 = ₹3,50,000।

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मृत साझेदार के लाभ हिस्से को फर्म की किस श्रेणी में रखा जाता है?

Under which category is the deceased partner’s profit share treated in the firm’s books?

Explanation opens after your attempt
Correct Answer

A. देयता

Step 1

Concept

It is an amount payable by the firm.

Step 2

Why this answer is correct

The correct answer is A. देयता. It is an amount payable by the firm.

Step 3

Exam Tip

यह फर्म द्वारा देय राशि है।

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यदि अनुमानित वार्षिक लाभ ₹12,00,000 है और मृत्यु 2 माह बाद हुई, तो लाभ कितना होगा?

If estimated annual profit is ₹12,00,000 and death occurs after 2 months, what will be the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,00,000

Step 1

Concept

₹12,00,000 × 2/12 = ₹2,00,000.

Step 2

Why this answer is correct

The correct answer is A. ₹2,00,000. ₹12,00,000 × 2/12 = ₹2,00,000.

Step 3

Exam Tip

₹12,00,000 × 2/12 = ₹2,00,000।

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लाभ का अनुमान लगाते समय सबसे महत्वपूर्ण जानकारी कौन-सी है?

Which information is most important while estimating the profit share?

Explanation opens after your attempt
Correct Answer

A. मृत्यु की तिथि

Step 1

Concept

The date of death determines the relevant time period.

Step 2

Why this answer is correct

The correct answer is A. मृत्यु की तिथि. The date of death determines the relevant time period.

Step 3

Exam Tip

मृत्यु तिथि से समय अवधि निर्धारित होती है।

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₹4,56,000 वार्षिक लाभ पर 11 माह का हिस्सा कितना होगा?

What is the share for 11 months on annual profit of ₹4,56,000?

Explanation opens after your attempt
Correct Answer

A. ₹4,18,000

Step 1

Concept

₹4,56,000 × 11/12 = ₹4,18,000.

Step 2

Why this answer is correct

The correct answer is A. ₹4,18,000. ₹4,56,000 × 11/12 = ₹4,18,000.

Step 3

Exam Tip

₹4,56,000 × 11/12 = ₹4,18,000।

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यदि लाभ ₹7,68,000 है और मृत्यु 10 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹7,68,000 and death occurs after 10 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹6,40,000

Step 1

Concept

₹7,68,000 × 10/12 = ₹6,40,000.

Step 2

Why this answer is correct

The correct answer is A. ₹6,40,000. ₹7,68,000 × 10/12 = ₹6,40,000.

Step 3

Exam Tip

₹7,68,000 × 10/12 = ₹6,40,000।

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विलेख मौन होने पर लाभ अनुमान का सामान्य आधार क्या माना जाता है?

When the partnership deed is silent, what is the usual basis for profit estimation?

Explanation opens after your attempt
Correct Answer

A. औसत लाभ

Step 1

Concept

Average profit is generally used.

Step 2

Why this answer is correct

The correct answer is A. औसत लाभ. Average profit is generally used.

Step 3

Exam Tip

सामान्यतः औसत लाभ का उपयोग किया जाता है।

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₹2,76,000 के वार्षिक लाभ पर 8 माह का लाभ कितना होगा?

What is the profit for 8 months on annual profit of ₹2,76,000?

Explanation opens after your attempt
Correct Answer

A. ₹1,84,000

Step 1

Concept

₹2,76,000 × 8/12 = ₹1,84,000.

Step 2

Why this answer is correct

The correct answer is A. ₹1,84,000. ₹2,76,000 × 8/12 = ₹1,84,000.

Step 3

Exam Tip

₹2,76,000 × 8/12 = ₹1,84,000।

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मृत साझेदार के लाभ हिस्से को जोड़ने से पूंजी खाते का शेष क्या होगा?

What happens to the capital account balance when the profit share is added?

Explanation opens after your attempt
Correct Answer

A. बढ़ेगा

Step 1

Concept

Adding profit increases the capital balance.

Step 2

Why this answer is correct

The correct answer is A. बढ़ेगा. Adding profit increases the capital balance.

Step 3

Exam Tip

लाभ जोड़ने से पूंजी शेष बढ़ता है।

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यदि औसत लाभ ₹10,20,000 है और मृत्यु 3 माह बाद हुई, तो लाभ कितना होगा?

If average profit is ₹10,20,000 and death occurs after 3 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,55,000

Step 1

Concept

₹10,20,000 × 3/12 = ₹2,55,000.

Step 2

Why this answer is correct

The correct answer is A. ₹2,55,000. ₹10,20,000 × 3/12 = ₹2,55,000.

Step 3

Exam Tip

₹10,20,000 × 3/12 = ₹2,55,000।

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मृत साझेदार के लाभ हिस्से की गणना का मुख्य उद्देश्य क्या है?

What is the main purpose of calculating the deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. उचित निपटान

Step 1

Concept

It helps determine the correct claim of the deceased partner.

Step 2

Why this answer is correct

The correct answer is A. उचित निपटान. It helps determine the correct claim of the deceased partner.

Step 3

Exam Tip

इससे मृत साझेदार का सही दावा निर्धारित होता है।

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₹15,60,000 के वार्षिक लाभ पर 1 माह का लाभ कितना होगा?

What is the profit for 1 month on annual profit of ₹15,60,000?

Explanation opens after your attempt
Correct Answer

A. ₹1,30,000

Step 1

Concept

₹15,60,000 × 1/12 = ₹1,30,000.

Step 2

Why this answer is correct

The correct answer is A. ₹1,30,000. ₹15,60,000 × 1/12 = ₹1,30,000.

Step 3

Exam Tip

₹15,60,000 × 1/12 = ₹1,30,000।

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Assertion: मृत साझेदार को मृत्यु तिथि तक लाभ मिलता है। Reason: वह उस अवधि में साझेदार था।

Assertion: A deceased partner gets profit up to the date of death. Reason: He was a partner during that period.

Explanation opens after your attempt
Correct Answer

A. दोनों सही और कारण सही व्याख्या है

Step 1

Concept

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. The reason directly explains the entitlement.

Step 3

Exam Tip

कारण सीधे अधिकार का आधार बताता है।

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यदि लाभ ₹5,04,000 है और मृत्यु 5 माह बाद हुई, तो लाभ कितना होगा?

If profit is ₹5,04,000 and death occurs after 5 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,10,000

Step 1

Concept

₹5,04,000 × 5/12 = ₹2,10,000.

Step 2

Why this answer is correct

The correct answer is A. ₹2,10,000. ₹5,04,000 × 5/12 = ₹2,10,000.

Step 3

Exam Tip

₹5,04,000 × 5/12 = ₹2,10,000।

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मृत साझेदार के लाभ हिस्से की राशि अंततः किस खाते में देय बनती है?

The deceased partner’s profit share ultimately becomes payable through which account?

Explanation opens after your attempt
Correct Answer

A. उसके पूंजी खाते से

Step 1

Concept

It is first credited to the capital account.

Step 2

Why this answer is correct

The correct answer is A. उसके पूंजी खाते से. It is first credited to the capital account.

Step 3

Exam Tip

पहले पूंजी खाते में जमा किया जाता है।

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यदि वार्षिक लाभ ₹13,44,000 है और मृत्यु 7 माह बाद हुई, तो हिस्सा कितना होगा?

If annual profit is ₹13,44,000 and death occurs after 7 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹7,84,000

Step 1

Concept

₹13,44,000 × 7/12 = ₹7,84,000.

Step 2

Why this answer is correct

The correct answer is A. ₹7,84,000. ₹13,44,000 × 7/12 = ₹7,84,000.

Step 3

Exam Tip

₹13,44,000 × 7/12 = ₹7,84,000।

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मृत साझेदार के लाभ हिस्से की गणना में समय अनुपात क्यों आवश्यक है?

Why is the time ratio necessary in profit share calculation?

Explanation opens after your attempt
Correct Answer

A. लाभ अवधि निर्धारित करने हेतु

Step 1

Concept

The time ratio provides the correct earned share of profit.

Step 2

Why this answer is correct

The correct answer is A. लाभ अवधि निर्धारित करने हेतु. The time ratio provides the correct earned share of profit.

Step 3

Exam Tip

समय अनुपात अर्जित लाभ का सही भाग देता है।

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यदि औसत लाभ ₹18,00,000 है और मृत्यु 2 माह बाद हुई, तो लाभ कितना होगा?

If average profit is ₹18,00,000 and death occurs after 2 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹3,00,000

Step 1

Concept

₹18,00,000 × 2/12 = ₹3,00,000.

Step 2

Why this answer is correct

The correct answer is A. ₹3,00,000. ₹18,00,000 × 2/12 = ₹3,00,000.

Step 3

Exam Tip

₹18,00,000 × 2/12 = ₹3,00,000।

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यदि लाभ ₹9,84,000 है और मृत्यु 6 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹9,84,000 and death occurs after 6 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹4,92,000

Step 1

Concept

₹9,84,000 × 6/12 = ₹4,92,000.

Step 2

Why this answer is correct

The correct answer is A. ₹4,92,000. ₹9,84,000 × 6/12 = ₹4,92,000.

Step 3

Exam Tip

₹9,84,000 × 6/12 = ₹4,92,000।

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मृत साझेदार के लाभ हिस्से की गणना में औसत लाभ का उपयोग क्यों किया जाता है?

Why is average profit used in calculating the deceased partner’s share?

Explanation opens after your attempt
Correct Answer

A. सामान्य कमाई दिखाने हेतु

Step 1

Concept

It reduces abnormal fluctuations.

Step 2

Why this answer is correct

The correct answer is A. सामान्य कमाई दिखाने हेतु. It reduces abnormal fluctuations.

Step 3

Exam Tip

यह असामान्य उतार-चढ़ाव को कम करता है।

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यदि वार्षिक लाभ ₹6,72,000 है और मृत्यु 5 माह बाद हुई, तो लाभ कितना होगा?

If annual profit is ₹6,72,000 and death occurs after 5 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,80,000

Step 1

Concept

₹6,72,000 × 5/12 = ₹2,80,000.

Step 2

Why this answer is correct

The correct answer is A. ₹2,80,000. ₹6,72,000 × 5/12 = ₹2,80,000.

Step 3

Exam Tip

₹6,72,000 × 5/12 = ₹2,80,000।

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मृत साझेदार के लाभ हिस्से का सही निर्धारण किसे लाभ देता है?

Who benefits from the correct determination of the deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. कानूनी प्रतिनिधियों को

Step 1

Concept

It ensures the correct amount of their claim.

Step 2

Why this answer is correct

The correct answer is A. कानूनी प्रतिनिधियों को. It ensures the correct amount of their claim.

Step 3

Exam Tip

इससे उनके दावे की सही राशि सुनिश्चित होती है।

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यदि लाभ ₹11,40,000 है और मृत्यु 9 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹11,40,000 and death occurs after 9 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹8,55,000

Step 1

Concept

₹11,40,000 × 9/12 = ₹8,55,000.

Step 2

Why this answer is correct

The correct answer is A. ₹8,55,000. ₹11,40,000 × 9/12 = ₹8,55,000.

Step 3

Exam Tip

₹11,40,000 × 9/12 = ₹8,55,000।

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मृत साझेदार के लाभ हिस्से का लेखांकन किस सिद्धांत का समर्थन करता है?

Accounting for a deceased partner’s profit share supports which principle?

Explanation opens after your attempt
Correct Answer

A. न्यायसंगत अधिकार निर्धारण

Step 1

Concept

It reflects fair determination of rights.

Step 2

Why this answer is correct

The correct answer is A. न्यायसंगत अधिकार निर्धारण. It reflects fair determination of rights.

Step 3

Exam Tip

यह उचित दावे के निर्धारण को दर्शाता है।

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यदि औसत लाभ ₹4,32,000 है और मृत्यु 8 माह बाद हुई, तो लाभ कितना होगा?

If average profit is ₹4,32,000 and death occurs after 8 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,88,000

Step 1

Concept

₹4,32,000 × 8/12 = ₹2,88,000.

Step 2

Why this answer is correct

The correct answer is A. ₹2,88,000. ₹4,32,000 × 8/12 = ₹2,88,000.

Step 3

Exam Tip

₹4,32,000 × 8/12 = ₹2,88,000।

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यदि लाभ ₹14,64,000 है और मृत्यु 3 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹14,64,000 and death occurs after 3 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹3,66,000

Step 1

Concept

₹14,64,000 × 3/12 = ₹3,66,000.

Step 2

Why this answer is correct

The correct answer is A. ₹3,66,000. ₹14,64,000 × 3/12 = ₹3,66,000.

Step 3

Exam Tip

₹14,64,000 × 3/12 = ₹3,66,000।

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मृत साझेदार का लाभ हिस्सा जोड़ने से उसका दावा क्या होता है?

What happens to the deceased partner’s claim when profit share is added?

Explanation opens after your attempt
Correct Answer

A. बढ़ जाता है

Step 1

Concept

The profit share increases the total amount due.

Step 2

Why this answer is correct

The correct answer is A. बढ़ जाता है. The profit share increases the total amount due.

Step 3

Exam Tip

लाभ का हिस्सा कुल देय राशि बढ़ाता है।

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यदि वार्षिक लाभ ₹7,92,000 है और मृत्यु 11 माह बाद हुई, तो लाभ कितना होगा?

If annual profit is ₹7,92,000 and death occurs after 11 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹7,26,000

Step 1

Concept

₹7,92,000 × 11/12 = ₹7,26,000.

Step 2

Why this answer is correct

The correct answer is A. ₹7,26,000. ₹7,92,000 × 11/12 = ₹7,26,000.

Step 3

Exam Tip

₹7,92,000 × 11/12 = ₹7,26,000।

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केस: विलेख में लाभ अनुमान की विधि नहीं दी गई। उपयुक्त आधार क्या होगा?

Case: The deed does not provide a method for estimating profit. What should be the appropriate basis?

Explanation opens after your attempt
Correct Answer

A. पिछले वर्षों का औसत लाभ

Step 1

Concept

Average profit is the most practical basis.

Step 2

Why this answer is correct

The correct answer is A. पिछले वर्षों का औसत लाभ. Average profit is the most practical basis.

Step 3

Exam Tip

औसत लाभ सबसे व्यावहारिक आधार है।

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यदि लाभ ₹12,48,000 है और मृत्यु 4 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹12,48,000 and death occurs after 4 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹4,16,000

Step 1

Concept

₹12,48,000 × 4/12 = ₹4,16,000.

Step 2

Why this answer is correct

The correct answer is A. ₹4,16,000. ₹12,48,000 × 4/12 = ₹4,16,000.

Step 3

Exam Tip

₹12,48,000 × 4/12 = ₹4,16,000।

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मृत साझेदार के लाभ हिस्से की गणना में समय का महत्व क्या है?

What is the significance of time in calculating the deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. यह लाभ का अनुपात तय करता है

Step 1

Concept

The time period determines the profit proportion.

Step 2

Why this answer is correct

The correct answer is A. यह लाभ का अनुपात तय करता है. The time period determines the profit proportion.

Step 3

Exam Tip

समय अवधि लाभ के हिस्से को निर्धारित करती है।

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यदि औसत लाभ ₹16,80,000 है और मृत्यु 5 माह बाद हुई, तो लाभ कितना होगा?

If average profit is ₹16,80,000 and death occurs after 5 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹7,00,000

Step 1

Concept

₹16,80,000 × 5/12 = ₹7,00,000.

Step 2

Why this answer is correct

The correct answer is A. ₹7,00,000. ₹16,80,000 × 5/12 = ₹7,00,000.

Step 3

Exam Tip

₹16,80,000 × 5/12 = ₹7,00,000।

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यदि लाभ ₹18,24,000 है और मृत्यु 7 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹18,24,000 and death occurs after 7 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹10,64,000

Step 1

Concept

₹18,24,000 × 7/12 = ₹10,64,000.

Step 2

Why this answer is correct

The correct answer is A. ₹10,64,000. ₹18,24,000 × 7/12 = ₹10,64,000.

Step 3

Exam Tip

₹18,24,000 × 7/12 = ₹10,64,000।

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मृत साझेदार के लाभ हिस्से के लिए कौन-सा कथन सही है?

Which statement is correct regarding the deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. यह मृत्यु तिथि तक देय होता है

Step 1

Concept

The claim is based on profit up to the date of death.

Step 2

Why this answer is correct

The correct answer is A. यह मृत्यु तिथि तक देय होता है. The claim is based on profit up to the date of death.

Step 3

Exam Tip

सही दावा मृत्यु तिथि तक के लाभ पर आधारित है।

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यदि वार्षिक लाभ ₹5,88,000 है और मृत्यु 8 माह बाद हुई, तो लाभ कितना होगा?

If annual profit is ₹5,88,000 and death occurs after 8 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹3,92,000

Step 1

Concept

₹5,88,000 × 8/12 = ₹3,92,000.

Step 2

Why this answer is correct

The correct answer is A. ₹3,92,000. ₹5,88,000 × 8/12 = ₹3,92,000.

Step 3

Exam Tip

₹5,88,000 × 8/12 = ₹3,92,000।

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मृत साझेदार के लाभ हिस्से की गणना में सबसे विश्वसनीय आधार कौन-सा माना जाता है?

Which is considered the most reliable basis for calculating the profit share?

Explanation opens after your attempt
Correct Answer

A. पिछले लाभ

Step 1

Concept

Past profits reflect normal earnings.

Step 2

Why this answer is correct

The correct answer is A. पिछले लाभ. Past profits reflect normal earnings.

Step 3

Exam Tip

पिछले लाभ सामान्य कमाई को दर्शाते हैं।

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यदि लाभ ₹20,40,000 है और मृत्यु 2 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹20,40,000 and death occurs after 2 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹3,40,000

Step 1

Concept

₹20,40,000 × 2/12 = ₹3,40,000.

Step 2

Why this answer is correct

The correct answer is A. ₹3,40,000. ₹20,40,000 × 2/12 = ₹3,40,000.

Step 3

Exam Tip

₹20,40,000 × 2/12 = ₹3,40,000।

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मृत साझेदार के लाभ हिस्से का लेखांकन उचित क्यों माना जाता है?

Why is accounting for the deceased partner’s profit share considered fair?

Explanation opens after your attempt
Correct Answer

A. यह वास्तविक अधिकार दर्शाता है

Step 1

Concept

It recognizes the right based on earned profits.

Step 2

Why this answer is correct

The correct answer is A. यह वास्तविक अधिकार दर्शाता है. It recognizes the right based on earned profits.

Step 3

Exam Tip

यह अर्जित लाभ पर आधारित अधिकार को मान्यता देता है।

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यदि औसत लाभ ₹21,60,000 है और मृत्यु 1 माह बाद हुई, तो लाभ कितना होगा?

If average profit is ₹21,60,000 and death occurs after 1 month, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹1,80,000

Step 1

Concept

₹21,60,000 × 1/12 = ₹1,80,000.

Step 2

Why this answer is correct

The correct answer is A. ₹1,80,000. ₹21,60,000 × 1/12 = ₹1,80,000.

Step 3

Exam Tip

₹21,60,000 × 1/12 = ₹1,80,000।

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मृत साझेदार के लाभ हिस्से की गणना का मूल नियम क्या है?

What is the fundamental rule for calculating the deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. मृत्यु तिथि तक का लाभ लेना

Step 1

Concept

Only profit earned up to the date of death is included.

Step 2

Why this answer is correct

The correct answer is A. मृत्यु तिथि तक का लाभ लेना. Only profit earned up to the date of death is included.

Step 3

Exam Tip

केवल मृत्यु तिथि तक अर्जित लाभ शामिल किया जाता है।

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यदि पिछले वर्ष का लाभ ₹24,00,000 था और साझेदार की मृत्यु वर्ष के 9वें महीने के अंत में हुई, तो मृत्यु तिथि तक अनुमानित लाभ कितना होगा?

If last year's profit was ₹24,00,000 and a partner died at the end of the 9th month of the year, what is the estimated profit up to the date of death?

Explanation opens after your attempt
Correct Answer

A. ₹18,00,000

Step 1

Concept

₹24,00,000 × 9/12 = ₹18,00,000. Apply the time ratio.

Step 2

Why this answer is correct

The correct answer is A. ₹18,00,000. ₹24,00,000 × 9/12 = ₹18,00,000. Apply the time ratio.

Step 3

Exam Tip

₹24,00,000 × 9/12 = ₹18,00,000। समय अनुपात लागू करें।

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मृत साझेदार के लाभ हिस्से की गणना करते समय यदि विलेख में कोई प्रावधान न हो, तो सबसे उपयुक्त आधार क्या माना जाएगा?

While calculating a deceased partner's profit share, if the deed contains no provision, what is considered the most suitable basis?

Explanation opens after your attempt
Correct Answer

A. पिछले वर्षों का औसत लाभ

Step 1

Concept

Average profit gives a fair indication of normal earnings.

Step 2

Why this answer is correct

The correct answer is A. पिछले वर्षों का औसत लाभ. Average profit gives a fair indication of normal earnings.

Step 3

Exam Tip

औसत लाभ सामान्य कमाई का उचित संकेत देता है।

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Assertion: मृत साझेदार के लाभ हिस्से को उसके पूंजी खाते में जमा किया जाता है। Reason: यह राशि उसके कुल दावे का भाग होती है।

Assertion: The deceased partner's share of profit is credited to his capital account. Reason: This amount forms part of his total claim.

Explanation opens after your attempt
Correct Answer

A. दोनों सही और कारण सही व्याख्या है

Step 1

Concept

The profit share increases the amount due to him, so it is credited to the capital account.

Step 2

Why this answer is correct

The correct answer is A. दोनों सही और कारण सही व्याख्या है. The profit share increases the amount due to him, so it is credited to the capital account.

Step 3

Exam Tip

लाभ का हिस्सा उसके देय दावे को बढ़ाता है, इसलिए पूंजी खाते में जमा किया जाता है।

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यदि अनुमानित वार्षिक लाभ ₹30,00,000 है और साझेदार की मृत्यु 5 माह बाद हुई, तो मृत्यु तिथि तक लाभ कितना होगा?

If the estimated annual profit is ₹30,00,000 and a partner dies after 5 months, what is the profit up to the date of death?

Explanation opens after your attempt
Correct Answer

A. ₹12,50,000

Step 1

Concept

₹30,00,000 × 5/12 = ₹12,50,000. Apportion profit according to the period.

Step 2

Why this answer is correct

The correct answer is A. ₹12,50,000. ₹30,00,000 × 5/12 = ₹12,50,000. Apportion profit according to the period.

Step 3

Exam Tip

₹30,00,000 × 5/12 = ₹12,50,000। अवधि के अनुसार लाभ बाँटें।

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FAQs

Class 12 Accountancy Quiz FAQs

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