Class 12 Accountancy Hard Quiz

Accountancy Hard Class 12 Level 30

Level 30 • 50/50 questions • 30 seconds per question.

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Question 1/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 8:5:2 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी उसका हिस्सा 2:3 में लेते हैं। नया अनुपात क्या होगा?

A B and C share profits in 8:5:2. C retires and A B acquire his share in 2:3. What will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 44:31

Step 1

Concept

C share of 2/15 is divided in 2:3. New shares of A and B are 44/75 and 31/75 so the ratio is 44:31.

Step 2

Why this answer is correct

The correct answer is A. 44:31. C share of 2/15 is divided in 2:3. New shares of A and B are 44/75 and 31/75 so the ratio is 44:31.

Step 3

Exam Tip

सी का 2/15 हिस्सा 2:3 में बंटता है। ए और बी के नए हिस्से 44/75 और 31/75 हैं इसलिए अनुपात 44:31 है।

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Question 2/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 6:7:5 में लाभ बांटते हैं। बी की मृत्यु होती है और ए सी उसका हिस्सा 4:3 में लेते हैं। नया अनुपात क्या होगा?

A B and C share profits in 6:7:5. B dies and A C acquire his share in 4:3. What will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 10:8

Step 1

Concept

B share of 7 parts is acquired by A and C in 4:3. A becomes 10 and C becomes 8.

Step 2

Why this answer is correct

The correct answer is A. 10:8. B share of 7 parts is acquired by A and C in 4:3. A becomes 10 and C becomes 8.

Step 3

Exam Tip

बी का 7 भाग ए और सी में 4:3 से गया। ए 10 और सी 8 हो जाते हैं।

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Question 3/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 9:4:2 में लाभ बांटते हैं। ए सेवानिवृत्त होता है और बी सी उसका हिस्सा 5:4 में लेते हैं। नया अनुपात क्या होगा?

A B and C share profits in 9:4:2. A retires and B C acquire his share in 5:4. What will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 9:6

Step 1

Concept

A share of 9 parts goes to B and C in 5:4. B becomes 9 and C becomes 6.

Step 2

Why this answer is correct

The correct answer is A. 9:6. A share of 9 parts goes to B and C in 5:4. B becomes 9 and C becomes 6.

Step 3

Exam Tip

ए का 9 भाग बी और सी में 5:4 से जाता है। बी 9 और सी 6 हो जाते हैं।

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Question 4/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 7:6:5 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 5:4 है। ए का लाभ प्राप्ति हिस्सा क्या है?

A B and C share profits in 7:6:5. C retires and A B new ratio is 5:4. What is A gaining share?

Explanation opens after your attempt
Correct Answer

A. 16

Step 1

Concept

A old share is 7/18 and new share is 5/9. Difference 5/9 - 7/18 = 1/6.

Step 2

Why this answer is correct

The correct answer is A. 1 / 6. A old share is 7/18 and new share is 5/9. Difference 5/9 - 7/18 = 1/6.

Step 3

Exam Tip

ए का पुराना हिस्सा 7/18 है और नया हिस्सा 5/9 है। अंतर 5/9 - 7/18 = 1/6 है।

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Question 5/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 7:6:5 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 5:4 है। बी का लाभ प्राप्ति हिस्सा क्या है?

A B and C share profits in 7:6:5. C retires and A B new ratio is 5:4. What is B gaining share?

Explanation opens after your attempt
Correct Answer

A. 19

Step 1

Concept

B old share is 6/18 or 1/3 and new share is 4/9. The difference is 1/9.

Step 2

Why this answer is correct

The correct answer is A. 1 / 9. B old share is 6/18 or 1/3 and new share is 4/9. The difference is 1/9.

Step 3

Exam Tip

बी का पुराना हिस्सा 6/18 यानी 1/3 है और नया हिस्सा 4/9 है। अंतर 1/9 है।

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Question 6/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 7:6:5 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 5:4 है। लाभ प्राप्ति अनुपात क्या होगा?

A B and C share profits in 7:6:5. C retires and A B new ratio is 5:4. What will be the gaining ratio?

Explanation opens after your attempt
Correct Answer

A. 3:2

Step 1

Concept

A gain is 1/6 and B gain is 1/9. With common denominator 18 the ratio becomes 3:2.

Step 2

Why this answer is correct

The correct answer is A. 3:2. A gain is 1/6 and B gain is 1/9. With common denominator 18 the ratio becomes 3:2.

Step 3

Exam Tip

ए का लाभ 1/6 और बी का लाभ 1/9 है। समान हर 18 लेने पर अनुपात 3:2 बनता है।

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Question 7/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 6:5:4 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 1:2 है। किसका हिस्सा घटा है?

A B and C share profits in 6:5:4. C retires and A B new ratio is 1:2. Whose share has decreased?

Explanation opens after your attempt
Correct Answer

A. एA

Step 1

Concept

A old share was 6/15 and new share 1/3 equals 5/15. So A share has decreased.

Step 2

Why this answer is correct

The correct answer is A. ए / A. A old share was 6/15 and new share 1/3 equals 5/15. So A share has decreased.

Step 3

Exam Tip

ए का पुराना हिस्सा 6/15 था और नया हिस्सा 1/3 यानी 5/15 है। इसलिए ए का हिस्सा घटा है।

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Question 8/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 6:5:4 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 1:2 है। बी का लाभ प्राप्ति हिस्सा क्या है?

A B and C share profits in 6:5:4. C retires and A B new ratio is 1:2. What is B gaining share?

Explanation opens after your attempt
Correct Answer

A. 13

Step 1

Concept

B old share was 5/15 or 1/3 and new share is 2/3. Gain is 1/3.

Step 2

Why this answer is correct

The correct answer is A. 1 / 3. B old share was 5/15 or 1/3 and new share is 2/3. Gain is 1/3.

Step 3

Exam Tip

बी का पुराना हिस्सा 5/15 यानी 1/3 था और नया हिस्सा 2/3 है। लाभ 1/3 है।

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Question 9/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 6:5:4 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 1:2 है। लाभ प्राप्ति अनुपात क्या होगा?

A B and C share profits in 6:5:4. C retires and A B new ratio is 1:2. What will be the gaining ratio?

Explanation opens after your attempt
Correct Answer

A. 0:1

Step 1

Concept

A share decreased and B share increased. Therefore only B gains and the ratio is 0:1.

Step 2

Why this answer is correct

The correct answer is A. 0:1. A share decreased and B share increased. Therefore only B gains and the ratio is 0:1.

Step 3

Exam Tip

ए का हिस्सा घटा है और बी का हिस्सा बढ़ा है। इसलिए लाभ केवल बी को है और अनुपात 0:1 है।

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Question 10/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 5:2:3 में लाभ बांटते हैं। बी सेवानिवृत्त होता है और ए सी उसका हिस्सा 3:2 में लेते हैं। नया अनुपात क्या होगा?

A B and C share profits in 5:2:3. B retires and A C acquire his share in 3:2. What will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 28:17

Step 1

Concept

B share 2/10 is divided in 3:2. A becomes 28/50 and C becomes 17/50 so the ratio is 28:17.

Step 2

Why this answer is correct

The correct answer is A. 28:17. B share 2/10 is divided in 3:2. A becomes 28/50 and C becomes 17/50 so the ratio is 28:17.

Step 3

Exam Tip

बी का 2/10 हिस्सा 3:2 में बंटता है। ए 28/50 और सी 17/50 हो जाते हैं इसलिए अनुपात 28:17 है।

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Question 11/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 7:4:3 में लाभ बांटते हैं। ए की मृत्यु होती है और बी सी उसका हिस्सा 2:5 में लेते हैं। नया अनुपात क्या होगा?

A B and C share profits in 7:4:3. A dies and B C acquire his share in 2:5. What will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 6:8

Step 1

Concept

A share of 7 goes to B and C in 2:5. B becomes 6 and C becomes 8.

Step 2

Why this answer is correct

The correct answer is A. 6:8. A share of 7 goes to B and C in 2:5. B becomes 6 and C becomes 8.

Step 3

Exam Tip

ए का 7 भाग बी और सी में 2:5 से गया। बी 6 और सी 8 हो जाते हैं।

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Question 12/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 3:4:5 में लाभ बांटते हैं। ए सेवानिवृत्त होता है और बी सी उसका हिस्सा 1:2 में लेते हैं। लाभ प्राप्ति अनुपात क्या होगा?

A B and C share profits in 3:4:5. A retires and B C acquire his share in 1:2. What will be the gaining ratio?

Explanation opens after your attempt
Correct Answer

A. 1:2

Step 1

Concept

The acquisition ratio of extra share is given as 1:2. This itself will be the gaining ratio.

Step 2

Why this answer is correct

The correct answer is A. 1:2. The acquisition ratio of extra share is given as 1:2. This itself will be the gaining ratio.

Step 3

Exam Tip

प्रश्न में अतिरिक्त हिस्सा प्राप्त करने का अनुपात 1:2 दिया है। यही लाभ प्राप्ति अनुपात होगा।

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Question 13/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 10:7:3 में लाभ बांटते हैं। सी सेवानिवृत्त होता है। ए बी यदि पुराने अनुपात में जारी रहें तो लाभ प्राप्ति अनुपात क्या होगा?

A B and C share profits in 10:7:3. C retires. If A B continue in old ratio what will be the gaining ratio?

Explanation opens after your attempt
Correct Answer

A. 10:7

Step 1

Concept

When remaining partners continue in old ratio the extra share is also acquired in that ratio. Here A B ratio is 10:7.

Step 2

Why this answer is correct

The correct answer is A. 10:7. When remaining partners continue in old ratio the extra share is also acquired in that ratio. Here A B ratio is 10:7.

Step 3

Exam Tip

जब शेष साझेदार पुराने अनुपात में जारी रहते हैं तो अतिरिक्त हिस्सा भी उसी अनुपात में मिलता है। यहां ए बी का अनुपात 10:7 है।

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Question 14/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 13:5:7 में लाभ बांटते हैं। बी सेवानिवृत्त होता है। ए सी पुराने अनुपात में जारी रहें तो नया अनुपात क्या होगा?

A B and C share profits in 13:5:7. B retires. If A C continue in old ratio what will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 13:7

Step 1

Concept

After removing B the old shares of A and C remain 13 and 7. This is the new ratio.

Step 2

Why this answer is correct

The correct answer is A. 13:7. After removing B the old shares of A and C remain 13 and 7. This is the new ratio.

Step 3

Exam Tip

बी को हटाने पर ए और सी के पुराने हिस्से 13 और 7 बचते हैं। यही नया अनुपात है।

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Question 15/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 12:8:10 में लाभ बांटते हैं। ए की मृत्यु होती है। बी सी पुराने अनुपात में जारी रहें तो नया अनुपात क्या होगा?

A B and C share profits in 12:8:10. A dies. If B C continue in old ratio what will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 4:5

Step 1

Concept

After A leaves B and C ratio remains 8:10. On simplification it becomes 4:5.

Step 2

Why this answer is correct

The correct answer is A. 4:5. After A leaves B and C ratio remains 8:10. On simplification it becomes 4:5.

Step 3

Exam Tip

ए के जाने पर बी और सी का अनुपात 8:10 बचता है। इसे सरल करने पर 4:5 होता है।

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Question 16/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 5:9:6 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 4:5 है। ए का लाभ प्राप्ति हिस्सा क्या है?

A B and C share profits in 5:9:6. C retires and A B new ratio is 4:5. What is A gaining share?

Explanation opens after your attempt
Correct Answer

A. 736

Step 1

Concept

A old share is 5/20 or 1/4 and new share is 4/9. Difference 4/9 - 1/4 = 7/36.

Step 2

Why this answer is correct

The correct answer is A. 7 / 36. A old share is 5/20 or 1/4 and new share is 4/9. Difference 4/9 - 1/4 = 7/36.

Step 3

Exam Tip

ए का पुराना हिस्सा 5/20 यानी 1/4 है और नया हिस्सा 4/9 है। अंतर 4/9 - 1/4 = 7/36 है।

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Question 17/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 5:9:6 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 4:5 है। बी का लाभ प्राप्ति हिस्सा क्या है?

A B and C share profits in 5:9:6. C retires and A B new ratio is 4:5. What is B gaining share?

Explanation opens after your attempt
Correct Answer

A. 19180

Step 1

Concept

B old share is 9/20 and new share is 5/9. Difference 5/9 - 9/20 = 19/180.

Step 2

Why this answer is correct

The correct answer is A. 19 / 180. B old share is 9/20 and new share is 5/9. Difference 5/9 - 9/20 = 19/180.

Step 3

Exam Tip

बी का पुराना हिस्सा 9/20 और नया हिस्सा 5/9 है। अंतर 5/9 - 9/20 = 19/180 है।

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Question 18/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 5:9:6 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 4:5 है। लाभ प्राप्ति अनुपात क्या होगा?

A B and C share profits in 5:9:6. C retires and A B new ratio is 4:5. What will be the gaining ratio?

Explanation opens after your attempt
Correct Answer

A. 35:19

Step 1

Concept

A gain is 7/36 or 35/180 and B gain is 19/180. Therefore the ratio is 35:19.

Step 2

Why this answer is correct

The correct answer is A. 35:19. A gain is 7/36 or 35/180 and B gain is 19/180. Therefore the ratio is 35:19.

Step 3

Exam Tip

ए का लाभ 7/36 यानी 35/180 है और बी का लाभ 19/180 है। इसलिए अनुपात 35:19 है।

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Question 19/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 9:4:2 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी नया अनुपात 3:2 रखते हैं। किसका हिस्सा घटा है?

A B and C share profits in 9:4:2. C retires and A B keep new ratio 3:2. Whose share has decreased?

Explanation opens after your attempt
Correct Answer

A. एA

Step 1

Concept

A old share was 9/15 and new share 3/5 is also 9/15. A has not decreased but has no gain.

Step 2

Why this answer is correct

The correct answer is A. ए / A. A old share was 9/15 and new share 3/5 is also 9/15. A has not decreased but has no gain.

Step 3

Exam Tip

ए का पुराना हिस्सा 9/15 था और नया हिस्सा 3/5 यानी 9/15 ही है। ए घटा नहीं है पर लाभ भी नहीं हुआ।

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Question 20/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 9:4:2 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी नया अनुपात 3:2 रखते हैं। बी का लाभ प्राप्ति हिस्सा क्या है?

A B and C share profits in 9:4:2. C retires and A B keep new ratio 3:2. What is B gaining share?

Explanation opens after your attempt
Correct Answer

A. 215

Step 1

Concept

B old share was 4/15 and new share 2/5 equals 6/15. Gain is 2/15.

Step 2

Why this answer is correct

The correct answer is A. 2 / 15. B old share was 4/15 and new share 2/5 equals 6/15. Gain is 2/15.

Step 3

Exam Tip

बी का पुराना हिस्सा 4/15 था और नया हिस्सा 2/5 यानी 6/15 है। लाभ 2/15 है।

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Question 21/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 9:4:2 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी नया अनुपात 3:2 रखते हैं। लाभ प्राप्ति अनुपात क्या होगा?

A B and C share profits in 9:4:2. C retires and A B keep new ratio 3:2. What will be the gaining ratio?

Explanation opens after your attempt
Correct Answer

A. 0:1

Step 1

Concept

A share did not increase and B share increased by 2/15. Therefore gaining ratio is 0:1.

Step 2

Why this answer is correct

The correct answer is A. 0:1. A share did not increase and B share increased by 2/15. Therefore gaining ratio is 0:1.

Step 3

Exam Tip

ए का हिस्सा नहीं बढ़ा और बी का हिस्सा 2/15 बढ़ा। इसलिए लाभ प्राप्ति अनुपात 0:1 है।

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Question 22/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 4:3:3 में लाभ बांटते हैं। बी सेवानिवृत्त होता है और ए सी उसका हिस्सा 2:1 में लेते हैं। नया अनुपात क्या होगा?

A B and C share profits in 4:3:3. B retires and A C acquire his share in 2:1. What will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 6:4

Step 1

Concept

B share of 3 parts is divided in 2:1. A becomes 6 and C becomes 4.

Step 2

Why this answer is correct

The correct answer is A. 6:4. B share of 3 parts is divided in 2:1. A becomes 6 and C becomes 4.

Step 3

Exam Tip

बी का 3 भाग 2:1 में बंटता है। ए 4+2=6 और सी 3+1=4 हो जाते हैं।

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Question 23/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 11:2:2 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी उसका हिस्सा 1:3 में लेते हैं। नया अनुपात क्या होगा?

A B and C share profits in 11:2:2. C retires and A B acquire his share in 1:3. What will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 23:7

Step 1

Concept

C share 2/15 is divided in 1:3. A becomes 23/30 and B becomes 7/30.

Step 2

Why this answer is correct

The correct answer is A. 23:7. C share 2/15 is divided in 1:3. A becomes 23/30 and B becomes 7/30.

Step 3

Exam Tip

सी का 2/15 हिस्सा 1:3 में बंटता है। ए 23/30 और बी 7/30 हो जाते हैं।

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Question 24/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 2:9:4 में लाभ बांटते हैं। ए सेवानिवृत्त होता है और बी सी उसका हिस्सा 3:1 में लेते हैं। नया अनुपात क्या होगा?

A B and C share profits in 2:9:4. A retires and B C acquire his share in 3:1. What will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 21:9

Step 1

Concept

A share of 2 is divided in 3:1. B gets 1.5 and C gets 0.5 so the ratio is 10.5:4.5 or 21:9.

Step 2

Why this answer is correct

The correct answer is A. 21:9. A share of 2 is divided in 3:1. B gets 1.5 and C gets 0.5 so the ratio is 10.5:4.5 or 21:9.

Step 3

Exam Tip

ए का 2 भाग 3:1 में बंटता है। बी को 1.5 और सी को 0.5 मिलता है इसलिए अनुपात 10.5:4.5 यानी 21:9 है।

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Question 25/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 8:7:3 में लाभ बांटते हैं। बी की मृत्यु होती है और ए सी उसका हिस्सा 5:2 में लेते हैं। नया अनुपात क्या होगा?

A B and C share profits in 8:7:3. B dies and A C acquire his share in 5:2. What will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 13:5

Step 1

Concept

B share of 7 goes in 5:2. A becomes 13 and C becomes 5.

Step 2

Why this answer is correct

The correct answer is A. 13:5. B share of 7 goes in 5:2. A becomes 13 and C becomes 5.

Step 3

Exam Tip

बी का 7 भाग 5:2 में जाता है। ए 13 और सी 5 हो जाते हैं।

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Question 26/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

दो शेष साझेदारों के पुराने हिस्से 7/20 और 1/4 हैं और नए हिस्से 1/2 और 1/2 हैं। लाभ प्राप्ति अनुपात क्या है?

Two remaining partners old shares are 7/20 and 1/4 and new shares are 1/2 and 1/2. What is the gaining ratio?

Explanation opens after your attempt
Correct Answer

A. 3:5

Step 1

Concept

First gain is 1/2 - 7/20 = 3/20 and second gain is 1/2 - 1/4 = 5/20. The ratio is 3:5.

Step 2

Why this answer is correct

The correct answer is A. 3:5. First gain is 1/2 - 7/20 = 3/20 and second gain is 1/2 - 1/4 = 5/20. The ratio is 3:5.

Step 3

Exam Tip

पहले का लाभ 1/2 - 7/20 = 3/20 है और दूसरे का लाभ 1/2 - 1/4 = 5/20 है। अनुपात 3:5 है।

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Question 27/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

यदि ए का नया हिस्सा 13/21 और पुराना हिस्सा 3/7 है तो ए का लाभ प्राप्ति हिस्सा कितना है?

If A new share is 13/21 and old share is 3/7 what is A gaining share?

Explanation opens after your attempt
Correct Answer

A. 421

Step 1

Concept

Write 3/7 as 9/21. 13/21 - 9/21 = 4/21.

Step 2

Why this answer is correct

The correct answer is A. 4 / 21. Write 3/7 as 9/21. 13/21 - 9/21 = 4/21.

Step 3

Exam Tip

3/7 को 9/21 लिखें। 13/21 - 9/21 = 4/21 है।

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Question 28/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

यदि बी का पुराना हिस्सा 9/25 और नया हिस्सा 11/25 है तो बी का लाभ प्राप्ति हिस्सा क्या होगा?

If B old share is 9/25 and new share is 11/25 what will be B gaining share?

Explanation opens after your attempt
Correct Answer

A. 225

Step 1

Concept

The difference is 11/25 - 9/25 = 2/25. This is B gaining share.

Step 2

Why this answer is correct

The correct answer is A. 2 / 25. The difference is 11/25 - 9/25 = 2/25. This is B gaining share.

Step 3

Exam Tip

अंतर 11/25 - 9/25 = 2/25 है। यही बी का लाभ प्राप्ति हिस्सा है।

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Question 29/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

यदि शेष साझेदारों का नया अनुपात 9:8 है और उनके पुराने हिस्से 1/2 और 1/3 थे तो लाभ प्राप्ति अनुपात क्या होगा?

If remaining partners new ratio is 9:8 and their old shares were 1/2 and 1/3 what will be the gaining ratio?

Explanation opens after your attempt
Correct Answer

A. 1:2

Step 1

Concept

New shares are 9/17 and 8/17. Gains are 1/34 and 7/51 so with common denominator the ratio is 3:14.

Step 2

Why this answer is correct

The correct answer is A. 1:2. New shares are 9/17 and 8/17. Gains are 1/34 and 7/51 so with common denominator the ratio is 3:14.

Step 3

Exam Tip

नए हिस्से 9/17 और 8/17 हैं। लाभ 1/34 और 7/51 हैं इसलिए समान हर पर अनुपात 3:14 है?

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Question 30/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 7:7:4 में लाभ बांटते हैं। सी सेवानिवृत्त होता है। यदि ए बी नया अनुपात 5:4 रखते हैं तो लाभ प्राप्ति अनुपात क्या होगा?

A B and C share profits in 7:7:4. C retires. If A B keep new ratio 5:4 what will be the gaining ratio?

Explanation opens after your attempt
Correct Answer

A. 3:1

Step 1

Concept

A new share is 5/9 and old share is 7/18 so gain is 3/18. B gain is 1/18.

Step 2

Why this answer is correct

The correct answer is A. 3:1. A new share is 5/9 and old share is 7/18 so gain is 3/18. B gain is 1/18.

Step 3

Exam Tip

ए का नया हिस्सा 5/9 और पुराना 7/18 है इसलिए लाभ 3/18 है। बी का लाभ 1/18 है।

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Question 31/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 8:2:5 में लाभ बांटते हैं। सी सेवानिवृत्त होता है। ए बी का नया अनुपात 3:2 है। किसका हिस्सा घटा है?

A B and C share profits in 8:2:5. C retires. A B new ratio is 3:2. Whose share decreased?

Explanation opens after your attempt
Correct Answer

A. एA

Step 1

Concept

A old share was 8/15 and new share 3/5 equals 9/15. It has increased so it has not decreased.

Step 2

Why this answer is correct

The correct answer is A. ए / A. A old share was 8/15 and new share 3/5 equals 9/15. It has increased so it has not decreased.

Step 3

Exam Tip

ए का पुराना हिस्सा 8/15 था और नया 3/5 यानी 9/15 है। यह बढ़ा है इसलिए यह घटा नहीं?

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Question 32/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 8:2:5 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 3:2 है। ए का लाभ प्राप्ति हिस्सा क्या है?

A B and C share profits in 8:2:5. C retires and A B new ratio is 3:2. What is A gaining share?

Explanation opens after your attempt
Correct Answer

A. 115

Step 1

Concept

A old share was 8/15 and new share 3/5 equals 9/15. Gain is 1/15.

Step 2

Why this answer is correct

The correct answer is A. 1 / 15. A old share was 8/15 and new share 3/5 equals 9/15. Gain is 1/15.

Step 3

Exam Tip

ए का पुराना हिस्सा 8/15 था और नया हिस्सा 3/5 यानी 9/15 है। लाभ 1/15 है।

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Question 33/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 8:2:5 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 3:2 है। बी का लाभ प्राप्ति हिस्सा क्या है?

A B and C share profits in 8:2:5. C retires and A B new ratio is 3:2. What is B gaining share?

Explanation opens after your attempt
Correct Answer

A. 415

Step 1

Concept

B old share was 2/15 and new share 2/5 equals 6/15. Gain is 4/15.

Step 2

Why this answer is correct

The correct answer is A. 4 / 15. B old share was 2/15 and new share 2/5 equals 6/15. Gain is 4/15.

Step 3

Exam Tip

बी का पुराना हिस्सा 2/15 था और नया हिस्सा 2/5 यानी 6/15 है। लाभ 4/15 है।

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Question 34/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 8:2:5 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 3:2 है। लाभ प्राप्ति अनुपात क्या होगा?

A B and C share profits in 8:2:5. C retires and A B new ratio is 3:2. What will be the gaining ratio?

Explanation opens after your attempt
Correct Answer

A. 1:4

Step 1

Concept

A gain is 1/15 and B gain is 4/15. Therefore gaining ratio is 1:4.

Step 2

Why this answer is correct

The correct answer is A. 1:4. A gain is 1/15 and B gain is 4/15. Therefore gaining ratio is 1:4.

Step 3

Exam Tip

ए का लाभ 1/15 और बी का लाभ 4/15 है। इसलिए लाभ प्राप्ति अनुपात 1:4 है।

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Question 35/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 5:8:2 में लाभ बांटते हैं। बी सेवानिवृत्त होता है और ए सी का नया अनुपात 4:1 है। ए का लाभ प्राप्ति हिस्सा क्या है?

A B and C share profits in 5:8:2. B retires and A C new ratio is 4:1. What is A gaining share?

Explanation opens after your attempt
Correct Answer

A. 715

Step 1

Concept

A old share was 5/15 and new 4/5 equals 12/15. Gain is 7/15.

Step 2

Why this answer is correct

The correct answer is A. 7 / 15. A old share was 5/15 and new 4/5 equals 12/15. Gain is 7/15.

Step 3

Exam Tip

ए का पुराना हिस्सा 5/15 था और नया 4/5 यानी 12/15 है। लाभ 7/15 है।

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Question 36/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 5:8:2 में लाभ बांटते हैं। बी सेवानिवृत्त होता है और ए सी का नया अनुपात 4:1 है। सी का लाभ प्राप्ति हिस्सा क्या है?

A B and C share profits in 5:8:2. B retires and A C new ratio is 4:1. What is C gaining share?

Explanation opens after your attempt
Correct Answer

A. 115

Step 1

Concept

C old share was 2/15 and new 1/5 equals 3/15. Gain is 1/15.

Step 2

Why this answer is correct

The correct answer is A. 1 / 15. C old share was 2/15 and new 1/5 equals 3/15. Gain is 1/15.

Step 3

Exam Tip

सी का पुराना हिस्सा 2/15 था और नया 1/5 यानी 3/15 है। लाभ 1/15 है।

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Question 37/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी और सी 5:8:2 में लाभ बांटते हैं। बी सेवानिवृत्त होता है और ए सी का नया अनुपात 4:1 है। लाभ प्राप्ति अनुपात क्या होगा?

A B and C share profits in 5:8:2. B retires and A C new ratio is 4:1. What will be the gaining ratio?

Explanation opens after your attempt
Correct Answer

A. 7:1

Step 1

Concept

A gain is 7/15 and C gain is 1/15. Therefore gaining ratio is 7:1.

Step 2

Why this answer is correct

The correct answer is A. 7:1. A gain is 7/15 and C gain is 1/15. Therefore gaining ratio is 7:1.

Step 3

Exam Tip

ए का लाभ 7/15 और सी का लाभ 1/15 है। इसलिए लाभ प्राप्ति अनुपात 7:1 है।

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Question 38/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

यदि नया अनुपात 5:3 है और लाभ प्राप्ति अनुपात 1:2 है तो सही कथन कौन सा है?

If new ratio is 5:3 and gaining ratio is 1:2 which statement is correct?

Explanation opens after your attempt
Correct Answer

A. कुल भविष्य लाभ 5:3 में बंटेगा और अतिरिक्त हिस्सा 1:2 में मिलाTotal future profit is shared in 5:3 and extra share is acquired in 1:2

Step 1

Concept

New ratio is the basis for total future profit. Gaining ratio is the basis only for increased share.

Step 2

Why this answer is correct

The correct answer is A. कुल भविष्य लाभ 5:3 में बंटेगा और अतिरिक्त हिस्सा 1:2 में मिला / Total future profit is shared in 5:3 and extra share is acquired in 1:2. New ratio is the basis for total future profit. Gaining ratio is the basis only for increased share.

Step 3

Exam Tip

नया अनुपात कुल भविष्य लाभ का आधार है। लाभ प्राप्ति अनुपात केवल बढ़े हुए हिस्से का आधार है।

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Question 39/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

यदि ए बी का नया अनुपात 12:11 है और ए का पुराना हिस्सा 1/2 है तो ए का लाभ प्राप्ति हिस्सा क्या है?

If A B new ratio is 12:11 and A old share is 1/2 what is A gaining share?

Explanation opens after your attempt
Correct Answer

A. 146

Step 1

Concept

A new share is 12/23 and old share is 1/2. Difference 24/46 - 23/46 = 1/46.

Step 2

Why this answer is correct

The correct answer is A. 1 / 46. A new share is 12/23 and old share is 1/2. Difference 24/46 - 23/46 = 1/46.

Step 3

Exam Tip

ए का नया हिस्सा 12/23 है और पुराना 1/2 है। अंतर 24/46 - 23/46 = 1/46 है।

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Question 40/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

यदि ए बी का नया अनुपात 12:11 है और बी का पुराना हिस्सा 5/11 है तो बी का लाभ प्राप्ति हिस्सा क्या है?

If A B new ratio is 12:11 and B old share is 5/11 what is B gaining share?

Explanation opens after your attempt
Correct Answer

A. 6253

Step 1

Concept

B new share is 11/23 and old share is 5/11. Difference 121/253 - 115/253 = 6/253.

Step 2

Why this answer is correct

The correct answer is A. 6 / 253. B new share is 11/23 and old share is 5/11. Difference 121/253 - 115/253 = 6/253.

Step 3

Exam Tip

बी का नया हिस्सा 11/23 है और पुराना 5/11 है। अंतर 121/253 - 115/253 = 6/253 है।

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Question 41/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी सी डी 5:3:2:1 में लाभ बांटते हैं। डी सेवानिवृत्त होता है और ए बी सी पुराने अनुपात में जारी रहते हैं। नया अनुपात क्या होगा?

A B C D share profits in 5:3:2:1. D retires and A B C continue in old ratio. What will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 5:3:2

Step 1

Concept

After removing D the old shares of A B C are 5:3:2. This will be the new ratio.

Step 2

Why this answer is correct

The correct answer is A. 5:3:2. After removing D the old shares of A B C are 5:3:2. This will be the new ratio.

Step 3

Exam Tip

डी को हटाने पर शेष साझेदार ए बी सी के पुराने हिस्से 5:3:2 हैं। यही नया अनुपात होगा।

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Question 42/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी सी डी 6:5:4:3 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी डी उसका हिस्सा 2:1:1 में लेते हैं। सरल नया अनुपात क्या होगा?

A B C D share profits in 6:5:4:3. C retires and A B D acquire his share in 2:1:1. What is the simplified new ratio?

Explanation opens after your attempt
Correct Answer

A. 8:6:4

Step 1

Concept

C share of 4 parts is divided in 2:1:1. A gets 2 B gets 1 and D gets 1 so it is 8:6:4.

Step 2

Why this answer is correct

The correct answer is A. 8:6:4. C share of 4 parts is divided in 2:1:1. A gets 2 B gets 1 and D gets 1 so it is 8:6:4.

Step 3

Exam Tip

सी का 4 भाग 2:1:1 में बंटता है। ए को 2 बी को 1 और डी को 1 मिलता है इसलिए 8:6:4 है।

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Question 43/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी सी डी 7:5:4:2 में लाभ बांटते हैं। बी की मृत्यु होती है और ए सी डी उसका हिस्सा 3:1:1 में लेते हैं। नया अनुपात क्या होगा?

A B C D share profits in 7:5:4:2. B dies and A C D acquire his share in 3:1:1. What will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 10:5:3

Step 1

Concept

B share of 5 parts is divided in 3:1:1. A becomes 10 C becomes 5 and D becomes 3.

Step 2

Why this answer is correct

The correct answer is A. 10:5:3. B share of 5 parts is divided in 3:1:1. A becomes 10 C becomes 5 and D becomes 3.

Step 3

Exam Tip

बी का 5 भाग 3:1:1 में बंटता है। ए 10 सी 5 और डी 3 हो जाते हैं।

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Question 44/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी सी डी 4:5:6:3 में लाभ बांटते हैं। ए सेवानिवृत्त होता है और बी सी डी उसका हिस्सा 2:0:2 में लेते हैं। नया अनुपात क्या होगा?

A B C D share profits in 4:5:6:3. A retires and B C D acquire his share in 2:0:2. What will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 7:6:5

Step 1

Concept

A share of 4 parts is divided as 2 each to B and D and C gets nothing. New shares are 7:6:5.

Step 2

Why this answer is correct

The correct answer is A. 7:6:5. A share of 4 parts is divided as 2 each to B and D and C gets nothing. New shares are 7:6:5.

Step 3

Exam Tip

ए का 4 भाग बी और डी में 2-2 बंटता है और सी को कुछ नहीं मिलता। नए हिस्से 7:6:5 हैं।

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Question 45/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी सी डी 6:4:3:2 में लाभ बांटते हैं। डी सेवानिवृत्त होता है और ए बी सी उसका हिस्सा 1:2:1 में लेते हैं। सरल नया अनुपात क्या होगा?

A B C D share profits in 6:4:3:2. D retires and A B C acquire his share in 1:2:1. What is the simplified new ratio?

Explanation opens after your attempt
Correct Answer

A. 13:10:7

Step 1

Concept

D share of 2/15 is acquired in 1:2:1. With common denominator the new shares become 13:10:7.

Step 2

Why this answer is correct

The correct answer is A. 13:10:7. D share of 2/15 is acquired in 1:2:1. With common denominator the new shares become 13:10:7.

Step 3

Exam Tip

डी का 2/15 हिस्सा 1:2:1 में बंटता है। समान हर पर नए हिस्से 13:10:7 बनते हैं।

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Question 46/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ए बी सी डी 9:4:2:1 में लाभ बांटते हैं। ए सेवानिवृत्त होता है और बी सी डी उसका हिस्सा बराबर लेते हैं। नया अनुपात क्या होगा?

A B C D share profits in 9:4:2:1. A retires and B C D acquire his share equally. What will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 7:5:4

Step 1

Concept

A share of 9 parts is divided equally as 3 each. B becomes 7 C becomes 5 and D becomes 4.

Step 2

Why this answer is correct

The correct answer is A. 7:5:4. A share of 9 parts is divided equally as 3 each. B becomes 7 C becomes 5 and D becomes 4.

Step 3

Exam Tip

ए का 9 भाग तीनों में बराबर 3-3-3 बंटता है। बी 7 सी 5 और डी 4 हो जाते हैं।

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Question 47/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

यदि शेष साझेदारों के नए हिस्सों का योग एक से कम आता है तो सबसे सही निष्कर्ष क्या है?

If the sum of new shares of remaining partners is less than one what is the most correct conclusion?

Explanation opens after your attempt
Correct Answer

A. गणना में गलती हैThere is a calculation error

Step 1

Concept

After retirement or death the whole future profit must be shared by remaining partners only. So new shares must add to one.

Step 2

Why this answer is correct

The correct answer is A. गणना में गलती है / There is a calculation error. After retirement or death the whole future profit must be shared by remaining partners only. So new shares must add to one.

Step 3

Exam Tip

सेवानिवृत्ति या मृत्यु के बाद पूरा भविष्य लाभ शेष साझेदारों में ही बंटना चाहिए। इसलिए नए हिस्सों का योग एक होना चाहिए।

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Question 48/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

यदि नया अनुपात 44:31 है तो पहले और दूसरे शेष साझेदार के नए हिस्से क्या होंगे?

If new ratio is 44:31 what will be the new shares of first and second remaining partners?

Explanation opens after your attempt
Correct Answer

A. 4475 और 31 / 75 / 75 and 31

Step 1

Concept

Total ratio is 75. Therefore new shares will be 44/75 and 31/75.

Step 2

Why this answer is correct

The correct answer is A. 44 / 75 और 31 / 75 / 75 and 31. Total ratio is 75. Therefore new shares will be 44/75 and 31/75.

Step 3

Exam Tip

कुल अनुपात 75 है। इसलिए नए हिस्से 44/75 और 31/75 होंगे।

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Question 49/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

यदि नए हिस्से 28/50 और 17/50 हैं तो नया अनुपात क्या होगा?

If new shares are 28/50 and 17/50 what will be the new ratio?

Explanation opens after your attempt
Correct Answer

A. 28:17

Step 1

Concept

Both shares have same denominator. Therefore the ratio of numerators 28 and 17 is the new ratio.

Step 2

Why this answer is correct

The correct answer is A. 28:17. Both shares have same denominator. Therefore the ratio of numerators 28 and 17 is the new ratio.

Step 3

Exam Tip

दोनों हिस्सों का हर समान है। इसलिए अंशों 28 और 17 का अनुपात नया अनुपात होगा।

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Question 50/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30

ख्याति समायोजन में नया अनुपात नहीं बल्कि लाभ प्राप्ति अनुपात क्यों महत्वपूर्ण होता है?

Why is gaining ratio important instead of new ratio in goodwill adjustment?

Explanation opens after your attempt
Correct Answer

A. क्योंकि शेष साझेदार केवल बढ़े हुए हिस्से के आधार पर भार उठाते हैंBecause remaining partners bear the burden based on increased share only

Step 1

Concept

Goodwill burden is for the extra share received by remaining partners. Therefore gaining ratio is the correct basis.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि शेष साझेदार केवल बढ़े हुए हिस्से के आधार पर भार उठाते हैं / Because remaining partners bear the burden based on increased share only. Goodwill burden is for the extra share received by remaining partners. Therefore gaining ratio is the correct basis.

Step 3

Exam Tip

ख्याति का भार उस अतिरिक्त हिस्से के बदले होता है जो शेष साझेदारों को मिला। इसलिए लाभ प्राप्ति अनुपात सही आधार है।

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