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Class 12 Accountancy Expert Quiz

Accountancy Expert Class 12 Level 40

Level 40 • 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 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर मशीनरी ₹80000 पुस्तकीय मूल्य से ₹92000 में बिकी और वास्तविकीकरण व्यय ₹2000 था। शुद्ध लाभ कितना होगा?

On dissolution machinery with book value ₹80000 was sold for ₹92000 and realisation expenses were ₹2000. What is the net profit?

Explanation opens after your attempt
Correct Answer

B. ₹10000

Step 1

Concept

Profit was ₹12000 and after deducting ₹2000 expense net profit is ₹10000. Calculate the net effect.

Step 2

Why this answer is correct

The correct answer is B. ₹10000. Profit was ₹12000 and after deducting ₹2000 expense net profit is ₹10000. Calculate the net effect.

Step 3

Exam Tip

लाभ ₹12000 था और व्यय ₹2000 घटाने पर ₹10000 बचता है। शुद्ध प्रभाव निकालें।

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

यदि वास्तविकीकरण खाते का डेबिट पक्ष ₹185000 और क्रेडिट पक्ष ₹201000 है तो परिणाम क्या होगा?

If the debit side of Realisation Account is ₹185000 and the credit side is ₹201000 what is the result?

Explanation opens after your attempt
Correct Answer

C. ₹16000 लाभ

Step 1

Concept

The credit side exceeds by ₹16000. Hence realisation profit is ₹16000.

Step 2

Why this answer is correct

The correct answer is C. ₹16000 लाभ. The credit side exceeds by ₹16000. Hence realisation profit is ₹16000.

Step 3

Exam Tip

क्रेडिट पक्ष ₹16000 अधिक है। अतः वास्तविकीकरण लाभ ₹16000 है।

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

A और B का अनुपात 3:2 है। वास्तविकीकरण हानि ₹25000 है। A का हिस्सा कितना होगा?

A and B share profits in the ratio 3:2. Realisation loss is ₹25000. What is A's share?

Explanation opens after your attempt
Correct Answer

C. ₹15000

Step 1

Concept

A bears 3/5 of the loss. ₹25000 × 3/5 = ₹15000.

Step 2

Why this answer is correct

The correct answer is C. ₹15000. A bears 3/5 of the loss. ₹25000 × 3/5 = ₹15000.

Step 3

Exam Tip

A का हिस्सा 3/5 है। ₹25000 × 3/5 = ₹15000।

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

अवितरित देनदारी ₹7000 का भुगतान किया गया। इसका वास्तविकीकरण खाते पर क्या प्रभाव होगा?

An unrecorded liability of ₹7000 was paid. What is its effect on Realisation Account?

Explanation opens after your attempt
Correct Answer

B. डेबिट ₹7000

Step 1

Concept

Payment of an unrecorded liability is debited to Realisation Account. It reduces profit.

Step 2

Why this answer is correct

The correct answer is B. डेबिट ₹7000. Payment of an unrecorded liability is debited to Realisation Account. It reduces profit.

Step 3

Exam Tip

अवितरित देनदारी का भुगतान वास्तविकीकरण खाते में डेबिट होता है। यह लाभ घटाता है।

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

यदि लेनदार ₹30000 का था और उसे ₹28000 नकद तथा ₹1500 मूल्य का स्टॉक दिया गया तो लाभ कितना है?

If a creditor of ₹30000 is settled by paying ₹28000 cash and stock worth ₹1500 what is the gain?

Explanation opens after your attempt
Correct Answer

A. ₹500

Step 1

Concept

Total settlement is ₹29500. Against a liability of ₹30000 there is a gain of ₹500.

Step 2

Why this answer is correct

The correct answer is A. ₹500. Total settlement is ₹29500. Against a liability of ₹30000 there is a gain of ₹500.

Step 3

Exam Tip

कुल निपटान ₹29500 है। देनदारी ₹30000 थी इसलिए ₹500 का लाभ है।

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

वास्तविकीकरण लाभ ₹36000 है और साझेदारी अनुपात 5:4:3 है। दूसरे साझेदार का हिस्सा कितना होगा?

Realisation profit is ₹36000 and the ratio is 5:4:3. What is the share of the second partner?

Explanation opens after your attempt
Correct Answer

B. ₹12000

Step 1

Concept

There are 12 total parts. The second partner gets 4/12 which is ₹12000.

Step 2

Why this answer is correct

The correct answer is B. ₹12000. There are 12 total parts. The second partner gets 4/12 which is ₹12000.

Step 3

Exam Tip

कुल 12 भाग हैं। दूसरे साझेदार का हिस्सा 4/12 अर्थात ₹12000 है।

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

किस स्थिति में वास्तविकीकरण खाते में हानि उत्पन्न होगी?

In which situation will a loss arise in the Realisation Account?

Explanation opens after your attempt
Correct Answer

C. संपत्तियां पुस्तकीय मूल्य से कम बिकें

Step 1

Concept

Sale below book value causes a realisation loss. This is a common exam concept.

Step 2

Why this answer is correct

The correct answer is C. संपत्तियां पुस्तकीय मूल्य से कम बिकें. Sale below book value causes a realisation loss. This is a common exam concept.

Step 3

Exam Tip

कम मूल्य पर बिक्री से वास्तविकीकरण हानि होती है। यह सामान्य परीक्षा प्रश्न है।

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

यदि संपत्ति का पुस्तकीय मूल्य ₹45000 है और साझेदार ने उसे ₹50000 पर लिया तो वास्तविकीकरण लाभ कितना होगा?

If an asset has a book value of ₹45000 and a partner takes it over at ₹50000 what is the realisation profit?

Explanation opens after your attempt
Correct Answer

C. ₹5000

Step 1

Concept

The takeover value exceeds book value by ₹5000. That is the profit.

Step 2

Why this answer is correct

The correct answer is C. ₹5000. The takeover value exceeds book value by ₹5000. That is the profit.

Step 3

Exam Tip

अधिग्रहण मूल्य पुस्तकीय मूल्य से ₹5000 अधिक है। यही लाभ है।

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

यदि वास्तविकीकरण व्यय ₹5000 है और साझेदार को इसकी प्रतिपूर्ति की गई तो वास्तविकीकरण खाते में क्या प्रविष्टि होगी?

If realisation expenses of ₹5000 borne by a partner are reimbursed by the firm what entry is made in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट ₹5000

Step 1

Concept

Reimbursable realisation expenses are debited to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. डेबिट ₹5000. Reimbursable realisation expenses are debited to Realisation Account.

Step 3

Exam Tip

प्रतिपूर्ति योग्य वास्तविकीकरण व्यय डेबिट किया जाता है।

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

यदि क्रेडिटर्स ₹42000 हैं और ₹40000 नकद देकर पूर्ण भुगतान कर दिया गया तो लाभ कितना है?

If creditors amount to ₹42000 and are settled by paying ₹40000 cash what is the gain?

Explanation opens after your attempt
Correct Answer

C. ₹2000

Step 1

Concept

₹2000 less was paid. This is a realisation gain.

Step 2

Why this answer is correct

The correct answer is C. ₹2000. ₹2000 less was paid. This is a realisation gain.

Step 3

Exam Tip

₹2000 कम भुगतान किया गया। यह वास्तविकीकरण लाभ है।

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

वास्तविकीकरण खाते का अंतिम शेष किस खाते में स्थानांतरित किया जाता है?

The final balance of Realisation Account is transferred to which account?

Explanation opens after your attempt
Correct Answer

B. पूंजी खाते

Step 1

Concept

The final profit or loss is transferred to partners' capital accounts.

Step 2

Why this answer is correct

The correct answer is B. पूंजी खाते. The final profit or loss is transferred to partners' capital accounts.

Step 3

Exam Tip

अंतिम लाभ या हानि साझेदारों के पूंजी खातों में जाती है।

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

यदि A और B का अनुपात 7:3 है और वास्तविकीकरण लाभ ₹50000 है तो B का हिस्सा कितना होगा?

If A and B share profits in the ratio 7:3 and realisation profit is ₹50000 what is B's share?

Explanation opens after your attempt
Correct Answer

B. ₹15000

Step 1

Concept

B receives 3/10 of the profit. ₹50000 × 3/10 = ₹15000.

Step 2

Why this answer is correct

The correct answer is B. ₹15000. B receives 3/10 of the profit. ₹50000 × 3/10 = ₹15000.

Step 3

Exam Tip

B को 3/10 भाग मिलेगा। ₹50000 × 3/10 = ₹15000।

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

अवितरित संपत्ति ₹9000 में बेची गई। यह वास्तविकीकरण खाते में कैसे दिखाई जाएगी?

An unrecorded asset is sold for ₹9000. How will it appear in Realisation Account?

Explanation opens after your attempt
Correct Answer

B. क्रेडिट ₹9000

Step 1

Concept

Amount realised from an unrecorded asset is credited.

Step 2

Why this answer is correct

The correct answer is B. क्रेडिट ₹9000. Amount realised from an unrecorded asset is credited.

Step 3

Exam Tip

अवितरित संपत्ति से प्राप्त राशि क्रेडिट पक्ष में दर्ज होती है।

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

यदि एक देनदारी ₹18000 थी और उसे ₹19000 में चुकाया गया तो वास्तविकीकरण पर प्रभाव क्या होगा?

If a liability of ₹18000 is settled for ₹19000 what is the effect on realisation?

Explanation opens after your attempt
Correct Answer

B. ₹1000 हानि

Step 1

Concept

An excess payment of ₹1000 results in a loss of ₹1000.

Step 2

Why this answer is correct

The correct answer is B. ₹1000 हानि. An excess payment of ₹1000 results in a loss of ₹1000.

Step 3

Exam Tip

अधिक भुगतान ₹1000 है। इसलिए ₹1000 की हानि होगी।

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

₹60000 पुस्तकीय मूल्य वाली संपत्ति ₹54000 में बिकी और व्यय ₹1000 हुआ। शुद्ध परिणाम क्या है?

An asset with book value ₹60000 is sold for ₹54000 and expense of ₹1000 is incurred. What is the net result?

Explanation opens after your attempt
Correct Answer

C. ₹7000 हानि

Step 1

Concept

Loss of ₹6000 plus expense of ₹1000 gives total loss of ₹7000.

Step 2

Why this answer is correct

The correct answer is C. ₹7000 हानि. Loss of ₹6000 plus expense of ₹1000 gives total loss of ₹7000.

Step 3

Exam Tip

₹6000 की हानि और ₹1000 व्यय मिलाकर कुल ₹7000 हानि होती है।

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

यदि वास्तविकीकरण लाभ ₹18000 है और अनुपात 2:1:1 है तो पहले साझेदार का हिस्सा कितना होगा?

If realisation profit is ₹18000 and the ratio is 2:1:1 what is the first partner's share?

Explanation opens after your attempt
Correct Answer

C. ₹9000

Step 1

Concept

There are 4 parts. The first partner gets ₹9000.

Step 2

Why this answer is correct

The correct answer is C. ₹9000. There are 4 parts. The first partner gets ₹9000.

Step 3

Exam Tip

कुल 4 भाग हैं। पहला साझेदार ₹18000 का 2/4 अर्थात ₹9000 पाएगा।

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

वास्तविकीकरण खाते का क्रेडिट पक्ष सामान्यतः क्या दर्शाता है?

What does the credit side of the Realisation Account generally represent?

Explanation opens after your attempt
Correct Answer

A. संपत्तियों से प्राप्तियां और देनदारियां

Step 1

Concept

The credit side includes liabilities and proceeds from assets.

Step 2

Why this answer is correct

The correct answer is A. संपत्तियों से प्राप्तियां और देनदारियां. The credit side includes liabilities and proceeds from assets.

Step 3

Exam Tip

क्रेडिट पक्ष में देनदारियां तथा संपत्तियों की प्राप्तियां आती हैं।

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

यदि A ने ₹24000 की संपत्ति ली और ₹6000 की देनदारी भी ली तो पूंजी खाते पर शुद्ध प्रभाव क्या होगा?

If A takes over an asset of ₹24000 and a liability of ₹6000 what is the net effect on capital account?

Explanation opens after your attempt
Correct Answer

A. डेबिट ₹18000

Step 1

Concept

Asset takeover causes debit and liability takeover causes credit. Net debit is ₹18000.

Step 2

Why this answer is correct

The correct answer is A. डेबिट ₹18000. Asset takeover causes debit and liability takeover causes credit. Net debit is ₹18000.

Step 3

Exam Tip

संपत्ति लेने पर डेबिट और देनदारी लेने पर क्रेडिट होता है। शुद्ध डेबिट ₹18000 है।

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

यदि वास्तविकीकरण खाते का लाभ ₹24000 है और तीन साझेदार 4:3:1 अनुपात में हैं तो तीसरे का हिस्सा कितना होगा?

If realisation profit is ₹24000 and three partners share in 4:3:1 ratio what is the share of the third partner?

Explanation opens after your attempt
Correct Answer

B. ₹3000

Step 1

Concept

There are 8 parts. The third partner receives ₹3000.

Step 2

Why this answer is correct

The correct answer is B. ₹3000. There are 8 parts. The third partner receives ₹3000.

Step 3

Exam Tip

कुल 8 भाग हैं। तीसरे साझेदार को 1/8 अर्थात ₹3000 मिलेंगे।

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

विघटन पर नकद खाते का अंतिम शेष क्या दर्शाता है?

What does the final balance of the Cash Account indicate on dissolution?

Explanation opens after your attempt
Correct Answer

A. वितरण योग्य राशि

Step 1

Concept

It represents the amount available for distribution.

Step 2

Why this answer is correct

The correct answer is A. वितरण योग्य राशि. It represents the amount available for distribution.

Step 3

Exam Tip

यह साझेदारों को वितरित होने वाली शेष राशि बताता है।

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

यदि देनदारों का पुस्तकीय मूल्य ₹50000 था और ₹47000 प्राप्त हुए तो हानि कितनी है?

If debtors had a book value of ₹50000 and ₹47000 was realised what is the loss?

Explanation opens after your attempt
Correct Answer

C. ₹3000

Step 1

Concept

The amount realised is ₹3000 less. That is the loss.

Step 2

Why this answer is correct

The correct answer is C. ₹3000. The amount realised is ₹3000 less. That is the loss.

Step 3

Exam Tip

प्राप्ति ₹3000 कम है। यही हानि है।

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

यदि क्रेडिटर्स ₹18000 हैं और उन्हें ₹17000 नकद तथा ₹500 मूल्य की सामग्री देकर चुकाया गया तो लाभ कितना है?

If creditors of ₹18000 are settled with ₹17000 cash and materials worth ₹500 what is the gain?

Explanation opens after your attempt
Correct Answer

C. ₹500

Step 1

Concept

Total settlement is ₹17500. Gain is ₹500.

Step 2

Why this answer is correct

The correct answer is C. ₹500. Total settlement is ₹17500. Gain is ₹500.

Step 3

Exam Tip

कुल भुगतान ₹17500 है। ₹18000 की देनदारी पर ₹500 का लाभ है।

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

वास्तविकीकरण खाते में हानि का शेष किस पक्ष में संतुलित होता है?

On which side is the balancing figure of realisation loss placed?

Explanation opens after your attempt
Correct Answer

B. क्रेडिट

Step 1

Concept

For a loss the balancing figure appears on the credit side.

Step 2

Why this answer is correct

The correct answer is B. क्रेडिट. For a loss the balancing figure appears on the credit side.

Step 3

Exam Tip

हानि होने पर संतुलन हेतु क्रेडिट पक्ष में अंतर रखा जाता है।

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

यदि साझेदारी अनुपात 1:1:2 है और हानि ₹16000 है तो तीसरे साझेदार का हिस्सा कितना होगा?

If the ratio is 1:1:2 and loss is ₹16000 what is the third partner's share?

Explanation opens after your attempt
Correct Answer

C. ₹8000

Step 1

Concept

The third partner bears 2/4 of the loss which is ₹8000.

Step 2

Why this answer is correct

The correct answer is C. ₹8000. The third partner bears 2/4 of the loss which is ₹8000.

Step 3

Exam Tip

तीसरे साझेदार का हिस्सा 2/4 है। वह ₹8000 वहन करेगा।

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

यदि वास्तविकीकरण खाते में कुल क्रेडिट ₹128000 और कुल डेबिट ₹134000 है तो परिणाम क्या होगा?

If total credit in Realisation Account is ₹128000 and total debit is ₹134000 what is the result?

Explanation opens after your attempt
Correct Answer

C. ₹6000 हानि

Step 1

Concept

Debit exceeds credit by ₹6000. Hence there is a loss of ₹6000.

Step 2

Why this answer is correct

The correct answer is C. ₹6000 हानि. Debit exceeds credit by ₹6000. Hence there is a loss of ₹6000.

Step 3

Exam Tip

डेबिट ₹6000 अधिक है। अतः ₹6000 की हानि है।

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

कौन सी स्थिति वास्तविकीकरण लाभ बढ़ाती है?

Which situation increases realisation profit?

Explanation opens after your attempt
Correct Answer

C. अवितरित संपत्ति प्राप्त होना

Step 1

Concept

An unrecorded asset provides extra proceeds. This can increase profit.

Step 2

Why this answer is correct

The correct answer is C. अवितरित संपत्ति प्राप्त होना. An unrecorded asset provides extra proceeds. This can increase profit.

Step 3

Exam Tip

अवितरित संपत्ति अतिरिक्त प्राप्ति देती है। इससे लाभ बढ़ सकता है।

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

यदि साझेदार को ₹8000 की प्रतिपूर्ति वास्तविकीकरण व्यय हेतु दी गई तो वास्तविकीकरण खाते पर क्या प्रभाव होगा?

If a partner is reimbursed ₹8000 for realisation expenses what is the effect on Realisation Account?

Explanation opens after your attempt
Correct Answer

B. डेबिट ₹8000

Step 1

Concept

Reimbursed expenses are debited to Realisation Account.

Step 2

Why this answer is correct

The correct answer is B. डेबिट ₹8000. Reimbursed expenses are debited to Realisation Account.

Step 3

Exam Tip

प्रतिपूर्ति योग्य व्यय वास्तविकीकरण खाते में डेबिट किया जाता है।

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

यदि एक अवितरित देनदारी ₹5200 की पाई गई और चुकाई गई तो क्या होगा?

If an unrecorded liability of ₹5200 is found and paid what happens?

Explanation opens after your attempt
Correct Answer

B. हानि बढ़ेगी

Step 1

Concept

Payment of an additional liability reduces the realisation result.

Step 2

Why this answer is correct

The correct answer is B. हानि बढ़ेगी. Payment of an additional liability reduces the realisation result.

Step 3

Exam Tip

अतिरिक्त देनदारी का भुगतान वास्तविकीकरण परिणाम को घटाता है।

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

यदि वास्तविककरण लाभ ₹42000 है और अनुपात 6:1 है तो छोटे साझेदार का हिस्सा कितना होगा?

If realisation profit is ₹42000 and the ratio is 6:1 what is the share of the smaller partner?

Explanation opens after your attempt
Correct Answer

B. ₹6000

Step 1

Concept

The smaller partner receives 1/7 of ₹42000 which is ₹6000.

Step 2

Why this answer is correct

The correct answer is B. ₹6000. The smaller partner receives 1/7 of ₹42000 which is ₹6000.

Step 3

Exam Tip

छोटे साझेदार का हिस्सा 1/7 है। ₹42000 × 1/7 = ₹6000।

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

विघटन के समय गुडविल पुस्तकों में हो तो उसे किस खाते में स्थानांतरित किया जाएगा?

If goodwill appears in books at dissolution to which account will it be transferred?

Explanation opens after your attempt
Correct Answer

B. वास्तविकीकरण खाता

Step 1

Concept

Goodwill is an asset and is transferred to Realisation Account.

Step 2

Why this answer is correct

The correct answer is B. वास्तविकीकरण खाता. Goodwill is an asset and is transferred to Realisation Account.

Step 3

Exam Tip

गुडविल एक संपत्ति है और वास्तविकीकरण खाते में स्थानांतरित होती है।

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

यदि देनदारी ₹26000 थी और ₹25200 में निपटी तो लाभ कितना है?

If a liability of ₹26000 is settled for ₹25200 what is the gain?

Explanation opens after your attempt
Correct Answer

C. ₹800

Step 1

Concept

₹800 less was paid. That is the gain.

Step 2

Why this answer is correct

The correct answer is C. ₹800. ₹800 less was paid. That is the gain.

Step 3

Exam Tip

₹800 कम भुगतान किया गया। यही लाभ है।

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

वास्तविकीकरण खाते का उद्देश्य क्या है?

What is the purpose of the Realisation Account?

Explanation opens after your attempt
Correct Answer

A. निपटान का परिणाम ज्ञात करना

Step 1

Concept

It determines profit or loss arising from settlement of assets and liabilities.

Step 2

Why this answer is correct

The correct answer is A. निपटान का परिणाम ज्ञात करना. It determines profit or loss arising from settlement of assets and liabilities.

Step 3

Exam Tip

यह संपत्तियों और देनदारियों के निपटान से उत्पन्न लाभ या हानि बताता है।

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

यदि ₹72000 की संपत्ति ₹78000 में बिकी और व्यय ₹1500 हुआ तो शुद्ध लाभ कितना है?

If an asset of ₹72000 is sold for ₹78000 and expenses of ₹1500 are incurred what is the net profit?

Explanation opens after your attempt
Correct Answer

C. ₹4500

Step 1

Concept

Gross profit is ₹6000. After deducting ₹1500 expenses net profit is ₹4500.

Step 2

Why this answer is correct

The correct answer is C. ₹4500. Gross profit is ₹6000. After deducting ₹1500 expenses net profit is ₹4500.

Step 3

Exam Tip

सकल लाभ ₹6000 है। ₹1500 व्यय घटाने पर ₹4500 शुद्ध लाभ है।

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

यदि साझेदारों का अनुपात 2:5 है और लाभ ₹21000 है तो बड़े साझेदार का हिस्सा कितना होगा?

If partners share in the ratio 2:5 and profit is ₹21000 what is the share of the larger partner?

Explanation opens after your attempt
Correct Answer

B. ₹15000

Step 1

Concept

The larger partner gets 5/7 of ₹21000 which is ₹15000.

Step 2

Why this answer is correct

The correct answer is B. ₹15000. The larger partner gets 5/7 of ₹21000 which is ₹15000.

Step 3

Exam Tip

बड़े साझेदार का हिस्सा 5/7 है। उसे ₹15000 मिलेंगे।

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

विघटन पर बाहरी देनदारियों के बाद अगली प्राथमिकता किसकी होती है?

After external liabilities what is the next priority on dissolution?

Explanation opens after your attempt
Correct Answer

B. साझेदार ऋण

Step 1

Concept

After external liabilities partner loans are repaid.

Step 2

Why this answer is correct

The correct answer is B. साझेदार ऋण. After external liabilities partner loans are repaid.

Step 3

Exam Tip

बाहरी देनदारियों के बाद साझेदार ऋण का भुगतान किया जाता है।

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

यदि वास्तविकीकरण खाते का लाभ ₹27000 है और तीन साझेदार 2:2:5 में हैं तो तीसरे का हिस्सा कितना होगा?

If realisation profit is ₹27000 and partners share in 2:2:5 ratio what is the share of the third partner?

Explanation opens after your attempt
Correct Answer

B. ₹15000

Step 1

Concept

There are 9 parts. The third partner gets ₹15000.

Step 2

Why this answer is correct

The correct answer is B. ₹15000. There are 9 parts. The third partner gets ₹15000.

Step 3

Exam Tip

कुल 9 भाग हैं। तीसरे साझेदार को 5/9 अर्थात ₹15000 मिलेंगे।

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

यदि वास्तविकीकरण खाते का डेबिट ₹99000 और क्रेडिट ₹104000 है तो लाभ कितना है?

If debit is ₹99000 and credit is ₹104000 in Realisation Account what is the profit?

Explanation opens after your attempt
Correct Answer

C. ₹5000

Step 1

Concept

Credit exceeds debit by ₹5000. Hence profit is ₹5000.

Step 2

Why this answer is correct

The correct answer is C. ₹5000. Credit exceeds debit by ₹5000. Hence profit is ₹5000.

Step 3

Exam Tip

क्रेडिट ₹5000 अधिक है। इसलिए लाभ ₹5000 है।

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

वास्तविकीकरण खाते में अवितरित संपत्ति की प्राप्ति किस प्रकार की मद है?

Receipt from an unrecorded asset in Realisation Account is what type of item?

Explanation opens after your attempt
Correct Answer

B. क्रेडिट मद

Step 1

Concept

It is an additional receipt and therefore a credit item.

Step 2

Why this answer is correct

The correct answer is B. क्रेडिट मद. It is an additional receipt and therefore a credit item.

Step 3

Exam Tip

यह अतिरिक्त प्राप्ति है इसलिए क्रेडिट मद है।

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

यदि हानि ₹32000 है और अनुपात 5:3 है तो दूसरे साझेदार का हिस्सा कितना होगा?

If loss is ₹32000 and ratio is 5:3 what is the second partner's share?

Explanation opens after your attempt
Correct Answer

B. ₹12000

Step 1

Concept

The second partner bears 3/8 of ₹32000 which is ₹12000.

Step 2

Why this answer is correct

The correct answer is B. ₹12000. The second partner bears 3/8 of ₹32000 which is ₹12000.

Step 3

Exam Tip

दूसरे साझेदार का हिस्सा 3/8 है। ₹32000 × 3/8 = ₹12000।

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

यदि लेनदार ₹50000 का था और ₹48000 में निपट गया तो वास्तविकीकरण लाभ कितना होगा?

If a creditor of ₹50000 is settled for ₹48000 what is the realisation gain?

Explanation opens after your attempt
Correct Answer

C. ₹2000

Step 1

Concept

₹2000 less was paid. Therefore the gain is ₹2000.

Step 2

Why this answer is correct

The correct answer is C. ₹2000. ₹2000 less was paid. Therefore the gain is ₹2000.

Step 3

Exam Tip

₹2000 कम भुगतान किया गया। इसलिए ₹2000 का लाभ है।

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

विघटन के समय कौन सा खाता अंततः बंद नहीं रहता?

Which account does not remain open after completion of dissolution?

Explanation opens after your attempt
Correct Answer

D. इनमें से सभी बंद हो जाते हैं

Step 1

Concept

After completion of dissolution all accounts are closed.

Step 2

Why this answer is correct

The correct answer is D. इनमें से सभी बंद हो जाते हैं. After completion of dissolution all accounts are closed.

Step 3

Exam Tip

विघटन पूर्ण होने पर सभी खाते बंद हो जाते हैं।

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

यदि संपत्ति ₹95000 पुस्तकीय मूल्य पर थी और ₹102000 में बिकी तो लाभ कितना होगा?

If an asset had a book value of ₹95000 and was sold for ₹102000 what is the profit?

Explanation opens after your attempt
Correct Answer

C. ₹7000

Step 1

Concept

The difference between ₹102000 and ₹95000 is ₹7000.

Step 2

Why this answer is correct

The correct answer is C. ₹7000. The difference between ₹102000 and ₹95000 is ₹7000.

Step 3

Exam Tip

₹102000 और ₹95000 का अंतर ₹7000 है।

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

यदि वास्तविकीकरण व्यय ₹3500 है और कोई अन्य अंतर नहीं है तो परिणाम क्या होगा?

If realisation expense is ₹3500 and there is no other difference what is the result?

Explanation opens after your attempt
Correct Answer

B. ₹3500 हानि

Step 1

Concept

With only an expense there will be an equivalent loss.

Step 2

Why this answer is correct

The correct answer is B. ₹3500 हानि. With only an expense there will be an equivalent loss.

Step 3

Exam Tip

केवल व्यय होने से उतनी ही हानि होगी।

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

A B और C का अनुपात 3:4:5 है। वास्तविकीकरण लाभ ₹24000 है। C का हिस्सा कितना होगा?

A B and C share profits in the ratio 3:4:5. Realisation profit is ₹24000. What is C's share?

Explanation opens after your attempt
Correct Answer

C. ₹10000

Step 1

Concept

There are 12 parts. C gets ₹10000.

Step 2

Why this answer is correct

The correct answer is C. ₹10000. There are 12 parts. C gets ₹10000.

Step 3

Exam Tip

कुल 12 भाग हैं। C को 5/12 अर्थात ₹10000 मिलेंगे।

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

यदि देनदारियों के निपटान से कुल ₹4500 का लाभ और संपत्तियों की बिक्री से ₹2500 की हानि हुई तो शुद्ध परिणाम क्या होगा?

If settlement of liabilities yields a gain of ₹4500 and sale of assets causes a loss of ₹2500 what is the net result?

Explanation opens after your attempt
Correct Answer

B. ₹2000 लाभ

Step 1

Concept

Deducting ₹2500 loss from ₹4500 gain leaves a net profit of ₹2000.

Step 2

Why this answer is correct

The correct answer is B. ₹2000 लाभ. Deducting ₹2500 loss from ₹4500 gain leaves a net profit of ₹2000.

Step 3

Exam Tip

₹4500 लाभ में से ₹2500 हानि घटाने पर ₹2000 शुद्ध लाभ बचता है।

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

विघटन पर अंतिम नकद वितरण का आधार क्या होता है?

What is the basis of final cash distribution on dissolution?

Explanation opens after your attempt
Correct Answer

A. साझेदारों के अंतिम पूंजी दावे

Step 1

Concept

Cash is distributed according to final capital claims.

Step 2

Why this answer is correct

The correct answer is A. साझेदारों के अंतिम पूंजी दावे. Cash is distributed according to final capital claims.

Step 3

Exam Tip

अंतिम पूंजी शेष के आधार पर नकद वितरित किया जाता है।

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

यदि वास्तविकीकरण खाते में कुल हानि ₹54000 है और साझेदारों का अनुपात 5:4:3 है तो दूसरे साझेदार के हिस्से की हानि कितनी होगी?

If total realisation loss is ₹54000 and partners share in the ratio 5:4:3 what is the loss borne by the second partner?

Explanation opens after your attempt
Correct Answer

B. ₹18000

Step 1

Concept

Total ratio is 12. The second partner bears 4/12 which equals ₹18000.

Step 2

Why this answer is correct

The correct answer is B. ₹18000. Total ratio is 12. The second partner bears 4/12 which equals ₹18000.

Step 3

Exam Tip

कुल अनुपात 12 है। दूसरे साझेदार का हिस्सा 4/12 अर्थात ₹18000 है।

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

एक अवितरित संपत्ति ₹14000 में बेची गई और अवितरित देनदारी ₹5000 चुकाई गई। वास्तविकीकरण पर शुद्ध प्रभाव क्या होगा?

An unrecorded asset is sold for ₹14000 and an unrecorded liability of ₹5000 is paid. What is the net effect on realisation?

Explanation opens after your attempt
Correct Answer

C. ₹9000 लाभ

Step 1

Concept

After deducting ₹5000 payment from ₹14000 proceeds net gain is ₹9000.

Step 2

Why this answer is correct

The correct answer is C. ₹9000 लाभ. After deducting ₹5000 payment from ₹14000 proceeds net gain is ₹9000.

Step 3

Exam Tip

₹14000 की प्राप्ति में से ₹5000 भुगतान घटाने पर ₹9000 का शुद्ध लाभ है।

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

यदि ₹75000 पुस्तकीय मूल्य की संपत्ति साझेदार द्वारा ₹69000 पर ली गई और वास्तविकीकरण व्यय ₹1000 था तो कुल प्रभाव क्या होगा?

If an asset with book value ₹75000 is taken over by a partner for ₹69000 and realisation expense is ₹1000 what is the total effect?

Explanation opens after your attempt
Correct Answer

C. ₹7000 हानि

Step 1

Concept

There is a loss of ₹6000 on the asset plus ₹1000 expense giving total loss of ₹7000.

Step 2

Why this answer is correct

The correct answer is C. ₹7000 हानि. There is a loss of ₹6000 on the asset plus ₹1000 expense giving total loss of ₹7000.

Step 3

Exam Tip

संपत्ति पर ₹6000 की हानि और ₹1000 व्यय मिलाकर ₹7000 की कुल हानि होती है।

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

यदि लेनदार ₹36000 का था और उसे ₹34000 नकद तथा ₹1000 मूल्य का माल देकर पूर्ण निपटान किया गया तो लाभ कितना होगा?

If a creditor of ₹36000 is fully settled by paying ₹34000 cash and goods worth ₹1000 what is the gain?

Explanation opens after your attempt
Correct Answer

C. ₹1000

Step 1

Concept

Total settlement is ₹35000. Against a liability of ₹36000 the gain is ₹1000.

Step 2

Why this answer is correct

The correct answer is C. ₹1000. Total settlement is ₹35000. Against a liability of ₹36000 the gain is ₹1000.

Step 3

Exam Tip

कुल निपटान ₹35000 है। ₹36000 की देनदारी पर ₹1000 का लाभ प्राप्त होता है।

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