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Accountancy Quiz - Class 12 Accountancy Hard Level 37 Quiz

Question 1/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार A की पूंजी ₹80000 है। उसका गुडविल हिस्सा ₹12000 तथा संचित लाभ का हिस्सा ₹8000 है। कुल दावा कितना होगा?

Deceased partner A has capital of ₹80000. His share of goodwill is ₹12000 and accumulated profits are ₹8000. What will be his total claim?

Explanation opens after your attempt

Correct Answer

B. ₹100000

Explanation

Simple Explanation

₹80000 + ₹12000 + ₹8000 = ₹100000। सभी देय मदों को जोड़ें। / ₹80000 + ₹12000 + ₹8000 = ₹100000. Add all due items.

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Question 2/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की गणना में कौन सी मद सामान्यतः घटाई जाती है?

Which item is generally deducted while calculating a deceased partner's share?

Explanation opens after your attempt

Correct Answer

C. आहरणDrawings

Explanation

Simple Explanation

आहरण देय राशि को कम करते हैं। परीक्षा में जोड़ और घटाव की मदें याद रखें। / Drawings reduce the amount due. Remember items to be added and deducted.

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Question 3/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि मृत भागीदार की पूंजी ₹70000 है तथा पुनर्मूल्यांकन लाभ में उसका हिस्सा ₹9000 है तो कुल राशि कितनी होगी?

If the deceased partner's capital is ₹70000 and his share of revaluation profit is ₹9000 what is the total amount?

Explanation opens after your attempt

Correct Answer

B. ₹79000

Explanation

Simple Explanation

₹70000 + ₹9000 = ₹79000। पुनर्मूल्यांकन लाभ जोड़ा जाता है। / ₹70000 + ₹9000 = ₹79000. Revaluation profit is added.

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Question 4/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के कानूनी प्रतिनिधि को भुगतान न होने पर शेष राशि किस रूप में मानी जाती है?

If the legal representative is not paid immediately how is the balance treated?

Explanation opens after your attempt

Correct Answer

B. ऋणLoan

Explanation

Simple Explanation

अदत्त राशि सामान्यतः ऋण के रूप में मानी जाती है। / The unpaid amount is generally treated as a loan.

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Question 5/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल देय राशि ₹125000 है और संचित हानि का हिस्सा ₹5000 है तो शुद्ध दावा कितना होगा?

If total amount due is ₹125000 and share of accumulated loss is ₹5000 what is the net claim?

Explanation opens after your attempt

Correct Answer

B. ₹120000

Explanation

Simple Explanation

₹125000 - ₹5000 = ₹120000। हानि घटाई जाती है। / ₹125000 - ₹5000 = ₹120000. Loss is deducted.

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Question 6/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत्यु तिथि तक अर्जित लाभ का हिस्सा मृत भागीदार को क्यों दिया जाता है?

Why is the share of profit up to the date of death given to the deceased partner?

Explanation opens after your attempt

Correct Answer

A. वह उस अवधि का भागीदार थाHe was a partner during that period

Explanation

Simple Explanation

मृत्यु तक अर्जित लाभ पर उसका अधिकार होता है। / He is entitled to profits earned up to death.

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Question 7/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹90000 है और आहरण ₹10000 हैं तो अन्य मदों को छोड़कर शुद्ध राशि कितनी होगी?

If capital is ₹90000 and drawings are ₹10000 ignoring other items what is the net amount?

Explanation opens after your attempt

Correct Answer

C. ₹80000

Explanation

Simple Explanation

₹90000 - ₹10000 = ₹80000। / ₹90000 - ₹10000 = ₹80000.

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Question 8/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

गुडविल का हिस्सा मृत भागीदार के दावे में किस कारण जोड़ा जाता है?

Why is goodwill share added to the deceased partner's claim?

Explanation opens after your attempt

Correct Answer

A. उचित मूल्यांकन हेतुFor fair valuation

Explanation

Simple Explanation

गुडविल व्यवसाय के मूल्य का प्रतिनिधित्व करती है। / Goodwill represents the value of the business.

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Question 9/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹65000 और आरक्षित निधि का हिस्सा ₹15000 है तो कुल दावा कितना होगा?

If capital is ₹65000 and reserve fund share is ₹15000 what is the total claim?

Explanation opens after your attempt

Correct Answer

C. ₹80000

Explanation

Simple Explanation

₹65000 + ₹15000 = ₹80000। / ₹65000 + ₹15000 = ₹80000.

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Question 10/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की गणना में भविष्य के लाभ क्यों शामिल नहीं किए जाते?

Why are future profits not included in the deceased partner's share?

Explanation opens after your attempt

Correct Answer

A. मृत्यु के बाद अधिकार समाप्त हो जाता हैRights cease after death

Explanation

Simple Explanation

भविष्य के लाभ पर उसका अधिकार नहीं रहता। / He has no right to future profits.

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Question 11/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल दावा ₹140000 है और ₹40000 का भुगतान हो चुका है तो शेष कितना रहेगा?

If total claim is ₹140000 and ₹40000 has been paid what balance remains?

Explanation opens after your attempt

Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹140000 - ₹40000 = ₹100000। / ₹140000 - ₹40000 = ₹100000.

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Question 12/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में पुनर्मूल्यांकन हानि का प्रभाव क्या होगा?

What is the effect of revaluation loss on the deceased partner's share?

Explanation opens after your attempt

Correct Answer

B. घटाई जाएगीDeducted

Explanation

Simple Explanation

हानि का हिस्सा दावे को कम करता है। / Loss share reduces the claim.

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Question 13/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹100000 है तथा गुडविल ₹20000 और आहरण ₹5000 हैं तो शुद्ध दावा कितना होगा?

If capital is ₹100000 goodwill ₹20000 and drawings ₹5000 what is the net claim?

Explanation opens after your attempt

Correct Answer

B. ₹115000

Explanation

Simple Explanation

₹100000 + ₹20000 - ₹5000 = ₹115000। / ₹100000 + ₹20000 - ₹5000 = ₹115000.

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Question 14/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार का हिस्सा अंतिम रूप से किसके पक्ष में देय होता है?

To whom is the deceased partner's share ultimately payable?

Explanation opens after your attempt

Correct Answer

A. कानूनी प्रतिनिधिLegal representative

Explanation

Simple Explanation

दावा कानूनी प्रतिनिधि को देय होता है। / The claim is payable to the legal representative.

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Question 15/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹75000 और लाभ का हिस्सा ₹12500 है तो कुल कितना होगा?

If capital is ₹75000 and profit share is ₹12500 what is the total?

Explanation opens after your attempt

Correct Answer

B. ₹87500

Explanation

Simple Explanation

₹75000 + ₹12500 = ₹87500। / ₹75000 + ₹12500 = ₹87500.

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Question 16/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

आरक्षित निधि का हिस्सा मृत भागीदार के दावे में क्यों जोड़ा जाता है?

Why is reserve fund share added to the deceased partner's claim?

Explanation opens after your attempt

Correct Answer

A. वह संचित लाभ का भाग हैIt is part of accumulated profits

Explanation

Simple Explanation

आरक्षित निधि में उसका हिस्सा होता है। / He has a share in the reserve fund.

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Question 17/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल दावा ₹98000 है और पुनर्मूल्यांकन हानि ₹8000 है तो शुद्ध राशि कितनी होगी?

If total claim is ₹98000 and revaluation loss is ₹8000 what is the net amount?

Explanation opens after your attempt

Correct Answer

B. ₹90000

Explanation

Simple Explanation

₹98000 - ₹8000 = ₹90000। / ₹98000 - ₹8000 = ₹90000.

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Question 18/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार की देय राशि का भुगतान होने तक वह फर्म के लिए क्या होती है?

Until payment the amount due to the deceased partner is what for the firm?

Explanation opens after your attempt

Correct Answer

B. देयताLiability

Explanation

Simple Explanation

भुगतान तक यह देयता रहती है। / It remains a liability until paid.

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Question 19/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹88000 और संचित लाभ ₹12000 हैं तो कुल दावा कितना होगा?

If capital is ₹88000 and accumulated profits are ₹12000 what is the total claim?

Explanation opens after your attempt

Correct Answer

B. ₹100000

Explanation

Simple Explanation

₹88000 + ₹12000 = ₹100000। / ₹88000 + ₹12000 = ₹100000.

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Question 20/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की गणना में कौन सी मद अधिकार आधारित है?

Which item in deceased partner's share is based on entitlement?

Explanation opens after your attempt

Correct Answer

A. गुडविल का हिस्साShare of goodwill

Explanation

Simple Explanation

गुडविल में उसका अर्जित अधिकार होता है। / He has an earned right in goodwill.

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Question 21/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल दावा ₹150000 है और आहरण ₹10000 अतिरिक्त ज्ञात होते हैं तो संशोधित दावा कितना होगा?

If total claim is ₹150000 and additional drawings of ₹10000 are found what is the revised claim?

Explanation opens after your attempt

Correct Answer

C. ₹140000

Explanation

Simple Explanation

₹150000 - ₹10000 = ₹140000। / ₹150000 - ₹10000 = ₹140000.

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Question 22/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत्यु के बाद भी देय ब्याज किस स्थिति में जोड़ा जा सकता है?

In which case may interest due still be added after death?

Explanation opens after your attempt

Correct Answer

A. यदि मृत्यु तिथि तक अर्जित हुआ होIf accrued till date of death

Explanation

Simple Explanation

केवल मृत्यु तिथि तक अर्जित ब्याज जोड़ा जाता है। / Only interest accrued till the date of death is added.

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Question 23/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹54000 और गुडविल ₹6000 तथा लाभ ₹4000 है तो कुल कितना होगा?

If capital is ₹54000 goodwill ₹6000 and profit ₹4000 what is the total?

Explanation opens after your attempt

Correct Answer

C. ₹64000

Explanation

Simple Explanation

₹54000 + ₹6000 + ₹4000 = ₹64000। / ₹54000 + ₹6000 + ₹4000 = ₹64000.

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Question 24/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

कौन सी मद मृत भागीदार के हिस्से को सीधे कम करती है?

Which item directly decreases the deceased partner's share?

Explanation opens after your attempt

Correct Answer

C. आहरणDrawings

Explanation

Simple Explanation

आहरण देय राशि घटाते हैं। / Drawings reduce the amount due.

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Question 25/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल देय राशि ₹112000 है और संचित हानि ₹12000 है तो शुद्ध राशि क्या होगी?

If total amount due is ₹112000 and accumulated loss is ₹12000 what will be the net amount?

Explanation opens after your attempt

Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹112000 - ₹12000 = ₹100000। / ₹112000 - ₹12000 = ₹100000.

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Question 26/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि मृत भागीदार की पूंजी ₹96000 है और पुनर्मूल्यांकन लाभ का हिस्सा ₹14000 है तो कुल दावा कितना होगा?

If the deceased partner's capital is ₹96000 and share of revaluation profit is ₹14000 what is the total claim?

Explanation opens after your attempt

Correct Answer

C. ₹110000

Explanation

Simple Explanation

₹96000 + ₹14000 = ₹110000। लाभ का हिस्सा जोड़ा जाता है। / ₹96000 + ₹14000 = ₹110000. Profit share is added.

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Question 27/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में संचित हानि का प्रभाव क्या होता है?

What is the effect of accumulated loss on the deceased partner's share?

Explanation opens after your attempt

Correct Answer

B. घटाती हैReduces

Explanation

Simple Explanation

संचित हानि का हिस्सा दावे को कम करता है। / Share of accumulated loss reduces the claim.

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Question 28/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹82000 है तथा गुडविल ₹10000 और आहरण ₹2000 हैं तो शुद्ध दावा कितना होगा?

If capital is ₹82000 goodwill ₹10000 and drawings ₹2000 what is the net claim?

Explanation opens after your attempt

Correct Answer

B. ₹90000

Explanation

Simple Explanation

₹82000 + ₹10000 - ₹2000 = ₹90000। / ₹82000 + ₹10000 - ₹2000 = ₹90000.

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Question 29/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार का हिस्सा निर्धारित करते समय मृत्यु तिथि का महत्व क्या है?

What is the significance of the date of death while determining a deceased partner's share?

Explanation opens after your attempt

Correct Answer

A. उसी तिथि तक अधिकार तय होते हैंRights are determined up to that date

Explanation

Simple Explanation

अधिकार मृत्यु तिथि तक की घटनाओं पर आधारित होते हैं। / Rights are based on events up to the date of death.

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Question 30/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल दावा ₹132000 है और पुनर्मूल्यांकन हानि ₹7000 है तो शुद्ध राशि कितनी होगी?

If total claim is ₹132000 and revaluation loss is ₹7000 what is the net amount?

Explanation opens after your attempt

Correct Answer

C. ₹125000

Explanation

Simple Explanation

₹132000 - ₹7000 = ₹125000। / ₹132000 - ₹7000 = ₹125000.

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Question 31/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹72000 और आरक्षित निधि ₹18000 है तो कुल दावा कितना होगा?

If capital is ₹72000 and reserve fund is ₹18000 what is the total claim?

Explanation opens after your attempt

Correct Answer

C. ₹90000

Explanation

Simple Explanation

₹72000 + ₹18000 = ₹90000। / ₹72000 + ₹18000 = ₹90000.

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Question 32/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के दावे का भुगतान होने तक कानूनी प्रतिनिधि की स्थिति क्या होती है?

What is the position of the legal representative until the claim is paid?

Explanation opens after your attempt

Correct Answer

A. देय राशि का अधिकारीEntitled to the amount due

Explanation

Simple Explanation

उसे देय राशि प्राप्त करने का अधिकार होता है। / He is entitled to receive the amount due.

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Question 33/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल दावा ₹175000 है और ₹25000 अग्रिम भुगतान किया गया है तो शेष कितना होगा?

If total claim is ₹175000 and ₹25000 has been paid in advance what is the balance?

Explanation opens after your attempt

Correct Answer

C. ₹150000

Explanation

Simple Explanation

₹175000 - ₹25000 = ₹150000। / ₹175000 - ₹25000 = ₹150000.

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Question 34/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में अवितरित लाभ का हिस्सा क्यों जोड़ा जाता है?

Why is the share of undistributed profit added to the deceased partner's share?

Explanation opens after your attempt

Correct Answer

A. वह उसका अर्जित अधिकार हैIt is his earned right

Explanation

Simple Explanation

अवितरित लाभ में उसका हिस्सा होता है। / He has a share in undistributed profits.

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Question 35/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹110000 है और संचित लाभ ₹15000 तथा आहरण ₹5000 हैं तो शुद्ध दावा कितना होगा?

If capital is ₹110000 accumulated profits ₹15000 and drawings ₹5000 what is the net claim?

Explanation opens after your attempt

Correct Answer

B. ₹120000

Explanation

Simple Explanation

₹110000 + ₹15000 - ₹5000 = ₹120000। / ₹110000 + ₹15000 - ₹5000 = ₹120000.

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Question 36/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

कौन सी मद मृत भागीदार के हिस्से में कभी नहीं जोड़ी जाती?

Which item is never added to the deceased partner's share?

Explanation opens after your attempt

Correct Answer

A. भविष्य का लाभFuture profit

Explanation

Simple Explanation

भविष्य के लाभ पर अधिकार नहीं होता। / There is no right to future profits.

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Question 37/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल देय राशि ₹128000 है और आहरण ₹8000 हैं तो शुद्ध दावा कितना होगा?

If total amount due is ₹128000 and drawings are ₹8000 what is the net claim?

Explanation opens after your attempt

Correct Answer

C. ₹120000

Explanation

Simple Explanation

₹128000 - ₹8000 = ₹120000। / ₹128000 - ₹8000 = ₹120000.

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Question 38/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार की देय राशि को ऋण खाते में स्थानांतरित करने का कारण क्या है?

Why is the deceased partner's due amount transferred to a loan account?

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Correct Answer

A. भुगतान शेष हैPayment is pending

Explanation

Simple Explanation

जब तत्काल भुगतान नहीं होता तब इसे ऋण माना जाता है। / When not paid immediately it is treated as a loan.

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Question 39/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹67000 और गुडविल ₹13000 है तो कुल दावा कितना होगा?

If capital is ₹67000 and goodwill ₹13000 what is the total claim?

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Correct Answer

C. ₹80000

Explanation

Simple Explanation

₹67000 + ₹13000 = ₹80000। / ₹67000 + ₹13000 = ₹80000.

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Question 40/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में पुनर्मूल्यांकन लाभ जोड़ने का आधार क्या है?

What is the basis for adding revaluation profit to the deceased partner's share?

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Correct Answer

A. वह मृत्यु तिथि तक का अधिकार हैIt is a right up to date of death

Explanation

Simple Explanation

मृत्यु तिथि तक मूल्य वृद्धि में उसका हिस्सा होता है। / He is entitled to value increase up to death.

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Question 41/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल दावा ₹145000 है और संचित हानि ₹15000 है तो संशोधित दावा कितना होगा?

If total claim is ₹145000 and accumulated loss is ₹15000 what is the revised claim?

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Correct Answer

C. ₹130000

Explanation

Simple Explanation

₹145000 - ₹15000 = ₹130000। / ₹145000 - ₹15000 = ₹130000.

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Question 42/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के दावे में आरक्षित निधि को किस श्रेणी में माना जाता है?

Under which category is reserve fund considered in the deceased partner's claim?

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Correct Answer

A. संचित लाभAccumulated profits

Explanation

Simple Explanation

आरक्षित निधि संचित लाभ का रूप है। / Reserve fund is a form of accumulated profit.

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Question 43/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹84000 है तथा लाभ का हिस्सा ₹6000 और आरक्षित निधि ₹10000 है तो कुल दावा कितना होगा?

If capital is ₹84000 profit share ₹6000 and reserve fund ₹10000 what is the total claim?

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Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹84000 + ₹6000 + ₹10000 = ₹100000। / ₹84000 + ₹6000 + ₹10000 = ₹100000.

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Question 44/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की गणना में कौन सा सिद्धांत प्रमुख है?

Which principle is most important in calculating a deceased partner's share?

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Correct Answer

A. उचित निपटानFair settlement

Explanation

Simple Explanation

उद्देश्य उचित और न्यायसंगत निपटान है। / The objective is fair and equitable settlement.

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Question 45/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल दावा ₹160000 है और ₹60000 का भुगतान कर दिया गया है तो शेष कितना है?

If total claim is ₹160000 and ₹60000 has been paid what is the balance?

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Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹160000 - ₹60000 = ₹100000। / ₹160000 - ₹60000 = ₹100000.

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Question 46/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में देय ब्याज कब शामिल किया जाता है?

When is interest due included in the deceased partner's share?

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Correct Answer

A. जब वह मृत्यु तिथि तक अर्जित होWhen accrued till date of death

Explanation

Simple Explanation

केवल अर्जित और देय ब्याज शामिल किया जाता है। / Only accrued and due interest is included.

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Question 47/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹93000 और गुडविल ₹9000 तथा पुनर्मूल्यांकन लाभ ₹8000 है तो कुल दावा कितना होगा?

If capital is ₹93000 goodwill ₹9000 and revaluation profit ₹8000 what is the total claim?

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Correct Answer

C. ₹110000

Explanation

Simple Explanation

₹93000 + ₹9000 + ₹8000 = ₹110000। / ₹93000 + ₹9000 + ₹8000 = ₹110000.

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Question 48/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में आहरण को क्यों घटाया जाता है?

Why are drawings deducted from the deceased partner's share?

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Correct Answer

A. वे पहले ही निकाली गई राशि हैंThey are amounts already withdrawn

Explanation

Simple Explanation

आहरण पहले प्राप्त लाभ या धन को दर्शाते हैं। / Drawings represent amounts already taken.

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Question 49/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल दावा ₹138000 है और पुनर्मूल्यांकन हानि ₹8000 तथा आहरण ₹10000 हैं तो शुद्ध दावा कितना होगा?

If total claim is ₹138000 with revaluation loss ₹8000 and drawings ₹10000 what is the net claim?

Explanation opens after your attempt

Correct Answer

B. ₹120000

Explanation

Simple Explanation

₹138000 - ₹8000 - ₹10000 = ₹120000। / ₹138000 - ₹8000 - ₹10000 = ₹120000.

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Question 50/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि मृत भागीदार की पूंजी ₹78000 है तथा गुडविल ₹12000 और संचित हानि ₹10000 है तो शुद्ध दावा कितना होगा?

If the deceased partner's capital is ₹78000 with goodwill ₹12000 and accumulated loss ₹10000 what is the net claim?

Explanation opens after your attempt

Correct Answer

B. ₹80000

Explanation

Simple Explanation

₹78000 + ₹12000 - ₹10000 = ₹80000। जोड़ और घटाव दोनों का ध्यान रखें। / ₹78000 + ₹12000 - ₹10000 = ₹80000. Consider both additions and deductions.

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Class 12 Accountancy Hard Quiz

मृत भागीदार A की पूंजी ₹80000 है। उसका गुडविल हिस्सा ₹12000 तथा संचित लाभ का हिस्सा ₹8000 है। कुल दावा कितना होगा?

Simple Explanation

मृत भागीदार के हिस्से की गणना में कौन सी मद सामान्यतः घटाई जाती है?

Simple Explanation

यदि मृत भागीदार की पूंजी ₹70000 है तथा पुनर्मूल्यांकन लाभ में उसका हिस्सा ₹9000 है तो कुल राशि कितनी होगी?

Simple Explanation

मृत भागीदार के कानूनी प्रतिनिधि को भुगतान न होने पर शेष राशि किस रूप में मानी जाती है?

Simple Explanation

यदि कुल देय राशि ₹125000 है और संचित हानि का हिस्सा ₹5000 है तो शुद्ध दावा कितना होगा?

Simple Explanation

मृत्यु तिथि तक अर्जित लाभ का हिस्सा मृत भागीदार को क्यों दिया जाता है?

Simple Explanation

यदि पूंजी ₹90000 है और आहरण ₹10000 हैं तो अन्य मदों को छोड़कर शुद्ध राशि कितनी होगी?

Simple Explanation

गुडविल का हिस्सा मृत भागीदार के दावे में किस कारण जोड़ा जाता है?

Simple Explanation

यदि पूंजी ₹65000 और आरक्षित निधि का हिस्सा ₹15000 है तो कुल दावा कितना होगा?

Simple Explanation

मृत भागीदार के हिस्से की गणना में भविष्य के लाभ क्यों शामिल नहीं किए जाते?

Simple Explanation

यदि कुल दावा ₹140000 है और ₹40000 का भुगतान हो चुका है तो शेष कितना रहेगा?

Simple Explanation

मृत भागीदार के हिस्से में पुनर्मूल्यांकन हानि का प्रभाव क्या होगा?

Simple Explanation

यदि पूंजी ₹100000 है तथा गुडविल ₹20000 और आहरण ₹5000 हैं तो शुद्ध दावा कितना होगा?

Simple Explanation

मृत भागीदार का हिस्सा अंतिम रूप से किसके पक्ष में देय होता है?

Simple Explanation

यदि पूंजी ₹75000 और लाभ का हिस्सा ₹12500 है तो कुल कितना होगा?

Simple Explanation

आरक्षित निधि का हिस्सा मृत भागीदार के दावे में क्यों जोड़ा जाता है?

Simple Explanation

यदि कुल दावा ₹98000 है और पुनर्मूल्यांकन हानि ₹8000 है तो शुद्ध राशि कितनी होगी?

Simple Explanation

मृत भागीदार की देय राशि का भुगतान होने तक वह फर्म के लिए क्या होती है?

Simple Explanation

यदि पूंजी ₹88000 और संचित लाभ ₹12000 हैं तो कुल दावा कितना होगा?

Simple Explanation

मृत भागीदार के हिस्से की गणना में कौन सी मद अधिकार आधारित है?

Simple Explanation

यदि कुल दावा ₹150000 है और आहरण ₹10000 अतिरिक्त ज्ञात होते हैं तो संशोधित दावा कितना होगा?

Simple Explanation

मृत्यु के बाद भी देय ब्याज किस स्थिति में जोड़ा जा सकता है?

Simple Explanation

यदि पूंजी ₹54000 और गुडविल ₹6000 तथा लाभ ₹4000 है तो कुल कितना होगा?

Simple Explanation

कौन सी मद मृत भागीदार के हिस्से को सीधे कम करती है?

Simple Explanation

यदि कुल देय राशि ₹112000 है और संचित हानि ₹12000 है तो शुद्ध राशि क्या होगी?

Simple Explanation

यदि मृत भागीदार की पूंजी ₹96000 है और पुनर्मूल्यांकन लाभ का हिस्सा ₹14000 है तो कुल दावा कितना होगा?

Simple Explanation

मृत भागीदार के हिस्से में संचित हानि का प्रभाव क्या होता है?

Simple Explanation

यदि पूंजी ₹82000 है तथा गुडविल ₹10000 और आहरण ₹2000 हैं तो शुद्ध दावा कितना होगा?

Simple Explanation

मृत भागीदार का हिस्सा निर्धारित करते समय मृत्यु तिथि का महत्व क्या है?

Simple Explanation

यदि कुल दावा ₹132000 है और पुनर्मूल्यांकन हानि ₹7000 है तो शुद्ध राशि कितनी होगी?

Simple Explanation

यदि पूंजी ₹72000 और आरक्षित निधि ₹18000 है तो कुल दावा कितना होगा?

Simple Explanation

मृत भागीदार के दावे का भुगतान होने तक कानूनी प्रतिनिधि की स्थिति क्या होती है?

Simple Explanation

यदि कुल दावा ₹175000 है और ₹25000 अग्रिम भुगतान किया गया है तो शेष कितना होगा?

Simple Explanation

मृत भागीदार के हिस्से में अवितरित लाभ का हिस्सा क्यों जोड़ा जाता है?

Simple Explanation

यदि पूंजी ₹110000 है और संचित लाभ ₹15000 तथा आहरण ₹5000 हैं तो शुद्ध दावा कितना होगा?

Simple Explanation

कौन सी मद मृत भागीदार के हिस्से में कभी नहीं जोड़ी जाती?

Simple Explanation

यदि कुल देय राशि ₹128000 है और आहरण ₹8000 हैं तो शुद्ध दावा कितना होगा?

Simple Explanation

मृत भागीदार की देय राशि को ऋण खाते में स्थानांतरित करने का कारण क्या है?

Simple Explanation

यदि पूंजी ₹67000 और गुडविल ₹13000 है तो कुल दावा कितना होगा?

Simple Explanation

मृत भागीदार के हिस्से में पुनर्मूल्यांकन लाभ जोड़ने का आधार क्या है?