मृत साझेदार के हिस्से की गणना का मुख्य उद्देश्य क्या है?
What is the main purpose of calculating the deceased partner's share?
#accountancy
#deceased_partner_share
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A देय राशि निर्धारित करना / Determine amount payable
B नया साझेदार लाना / Admit new partner
C पूंजी बढ़ाना / Increase capital
D ऋण लेना / Take loan
Explanation opens after your attempt
Correct Answer
A. देय राशि निर्धारित करना / Determine amount payable
Step 1
Concept
It is calculated to determine the amount payable to the deceased partner. Exam questions often test this objective.
Step 2
Why this answer is correct
The correct answer is A. देय राशि निर्धारित करना / Determine amount payable. It is calculated to determine the amount payable to the deceased partner. Exam questions often test this objective.
Step 3
Exam Tip
मृत साझेदार को देय राशि ज्ञात करने हेतु यह गणना की जाती है। परीक्षा में उद्देश्य आधारित प्रश्न आते हैं।
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मृत साझेदार के खाते में लाभांश कब तक जोड़ा जाता है?
Profit share is credited to the deceased partner up to which date?
#accountancy
#deceased_partner_share
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A मृत्यु की तिथि तक / Up to date of death
B वर्षांत तक / Up to year end
C प्रवेश तिथि तक / Up to admission date
D लेखा बंद होने तक / Till books close
Explanation opens after your attempt
Correct Answer
A. मृत्यु की तिथि तक / Up to date of death
Step 1
Concept
Profit is payable up to the date of death. This is a key exam point.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु की तिथि तक / Up to date of death. Profit is payable up to the date of death. This is a key exam point.
Step 3
Exam Tip
लाभ मृत्यु की तिथि तक देय होता है। यह एक महत्वपूर्ण परीक्षा बिंदु है।
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यदि विलेख में प्रावधान न हो तो मृत साझेदार के लाभ का अनुमान सामान्यतः किस आधार पर किया जाता है?
If deed is silent then profit of deceased partner is usually estimated on which basis?
#accountancy
#deceased_partner_share
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A पिछले वर्ष के लाभ पर / Previous year's profit
B बैंक शेष पर / Bank balance
C पूंजी पर / Capital
D ऋण पर / Loan
Explanation opens after your attempt
Correct Answer
A. पिछले वर्ष के लाभ पर / Previous year's profit
Step 1
Concept
It is generally estimated in proportion to the previous year's profit. This rule is frequently tested.
Step 2
Why this answer is correct
The correct answer is A. पिछले वर्ष के लाभ पर / Previous year's profit. It is generally estimated in proportion to the previous year's profit. This rule is frequently tested.
Step 3
Exam Tip
अक्सर पिछले वर्ष के लाभ के अनुपात में अनुमान लगाया जाता है। परीक्षा में यह सामान्य नियम पूछा जाता है।
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मृत साझेदार के हिस्से में संचित लाभ का क्या व्यवहार होता है?
How are accumulated profits treated for a deceased partner?
#accountancy
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A उसके खाते में जमा / Credited to his account
B अनदेखा किया जाता है / Ignored
C बैंक में भेजते हैं / Sent to bank
D नए साझेदार को देते हैं / Given to new partner
Explanation opens after your attempt
Correct Answer
A. उसके खाते में जमा / Credited to his account
Step 1
Concept
Accumulated profits belong to the deceased partner's entitlement. They are credited to his account.
Step 2
Why this answer is correct
The correct answer is A. उसके खाते में जमा / Credited to his account. Accumulated profits belong to the deceased partner's entitlement. They are credited to his account.
Step 3
Exam Tip
संचित लाभ मृत साझेदार के अधिकार का भाग होते हैं। इन्हें उसके खाते में जमा किया जाता है।
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मृत साझेदार के हिस्से में सामान्य आरक्षित निधि का व्यवहार क्या होगा?
How is general reserve treated for a deceased partner?
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A उसके हिस्से के अनुसार जमा / Credited in share ratio
B पूरी तरह हटाई जाती है / Fully removed
C केवल जीवित साझेदारों को / Only to surviving partners
D नकद में परिवर्तित / Converted to cash
Explanation opens after your attempt
Correct Answer
A. उसके हिस्से के अनुसार जमा / Credited in share ratio
Step 1
Concept
General reserve is distributed among partners in their profit-sharing ratio.
Step 2
Why this answer is correct
The correct answer is A. उसके हिस्से के अनुसार जमा / Credited in share ratio. General reserve is distributed among partners in their profit-sharing ratio.
Step 3
Exam Tip
सामान्य आरक्षित निधि साझेदारों में लाभांश अनुपात में बाँटी जाती है।
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मृत साझेदार के खाते में सद्भावना का हिस्सा क्यों जोड़ा जाता है?
Why is goodwill share credited to the deceased partner?
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A फर्म में उसके अधिकार हेतु / For his right in the firm
B कर बचाने हेतु / To save tax
C ऋण चुकाने हेतु / To repay debt
D स्टॉक बढ़ाने हेतु / To increase stock
Explanation opens after your attempt
Correct Answer
A. फर्म में उसके अधिकार हेतु / For his right in the firm
Step 1
Concept
Goodwill is a valuable right of the firm. The deceased partner is entitled to his share.
Step 2
Why this answer is correct
The correct answer is A. फर्म में उसके अधिकार हेतु / For his right in the firm. Goodwill is a valuable right of the firm. The deceased partner is entitled to his share.
Step 3
Exam Tip
सद्भावना फर्म का मूल्यवान अधिकार है। मृत साझेदार उसका हिस्सा पाने का अधिकारी होता है।
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मृत साझेदार की पूंजी खाते का शेष सामान्यतः क्या दर्शाता है?
What does the balance of deceased partner's capital account generally represent?
#accountancy
#deceased_partner_share
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A उसकी मूल पूंजी / His capital balance
B फर्म का लाभ / Firm profit
C बैंक ऋण / Bank loan
D व्यय / Expense
Explanation opens after your attempt
Correct Answer
A. उसकी मूल पूंजी / His capital balance
Step 1
Concept
The capital balance represents his invested amount. It forms part of the final amount due.
Step 2
Why this answer is correct
The correct answer is A. उसकी मूल पूंजी / His capital balance. The capital balance represents his invested amount. It forms part of the final amount due.
Step 3
Exam Tip
पूंजी खाते का शेष उसकी निवेशित राशि को दर्शाता है। इसे अंतिम देय राशि में शामिल किया जाता है।
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यदि मृत्यु वर्ष के बीच में हो तो लाभ का हिस्सा कैसे निकाला जा सकता है?
If death occurs mid-year how may profit share be calculated?
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A समय के अनुपात से / Time basis
B केवल अनुमान से / Only guesswork
C समान भाग से / Equal amount
D पूंजी घटाकर / By reducing capital
Explanation opens after your attempt
Correct Answer
A. समय के अनुपात से / Time basis
Step 1
Concept
Time basis is a common method. Questions often provide month ratios.
Step 2
Why this answer is correct
The correct answer is A. समय के अनुपात से / Time basis. Time basis is a common method. Questions often provide month ratios.
Step 3
Exam Tip
समय के अनुपात का प्रयोग सामान्य तरीका है। प्रश्नों में महीनों का अनुपात दिया जाता है।
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मृत साझेदार के हिस्से में पुनर्मूल्यांकन लाभ का क्या प्रभाव होगा?
What is the effect of revaluation profit on deceased partner's share?
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A उसके खाते में जमा होगा / Credited to his account
B कोई प्रभाव नहीं / No effect
C व्यय माना जाएगा / Treated as expense
D बैंक में जमा होगा / Deposited in bank
Explanation opens after your attempt
Correct Answer
A. उसके खाते में जमा होगा / Credited to his account
Step 1
Concept
He is entitled to gains earned up to death. Revaluation profit is also included.
Step 2
Why this answer is correct
The correct answer is A. उसके खाते में जमा होगा / Credited to his account. He is entitled to gains earned up to death. Revaluation profit is also included.
Step 3
Exam Tip
मृत्यु के समय तक अर्जित लाभ में उसका अधिकार होता है। पुनर्मूल्यांकन लाभ भी शामिल किया जाता है।
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मृत साझेदार का ऋण खाता बनने का कारण क्या हो सकता है?
Why may a deceased partner's loan account be opened?
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A देय राशि भुगतान हेतु / For settlement of amount due
B स्टॉक खरीद हेतु / To buy stock
C नई पूंजी हेतु / For new capital
D हानि दर्ज करने हेतु / To record loss
Explanation opens after your attempt
Correct Answer
A. देय राशि भुगतान हेतु / For settlement of amount due
Step 1
Concept
If not paid immediately the amount is transferred to a loan account.
Step 2
Why this answer is correct
The correct answer is A. देय राशि भुगतान हेतु / For settlement of amount due. If not paid immediately the amount is transferred to a loan account.
Step 3
Exam Tip
यदि राशि तुरंत न दी जाए तो ऋण खाते में स्थानांतरित की जाती है।
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A और B लाभ अनुपात 3:2 में हैं। A की मृत्यु पर उसका लाभ हिस्सा कितना है?
A and B share profits in 3:2. On A's death what is his profit share?
#accountancy
#deceased_partner_share
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A 3 / 5
B 2 / 5
C 1 / 5
D 5 / 3
Explanation opens after your attempt
Step 1
Concept
Total ratio is 5 and A's share is 3. Such basic questions are common.
Step 2
Why this answer is correct
The correct answer is A. 3 / 5. Total ratio is 5 and A's share is 3. Such basic questions are common.
Step 3
Exam Tip
कुल अनुपात 5 है और A का भाग 3 है। ऐसे आधारभूत प्रश्न अक्सर पूछे जाते हैं।
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यदि पिछले वर्ष का लाभ ₹1,20,000 था और मृत्यु 6 माह बाद हुई तो अनुमानित लाभ कितना होगा?
If previous year's profit was ₹1,20,000 and death occurred after 6 months what is estimated profit?
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A ₹60,000
B ₹1,20,000
C ₹30,000
D ₹90,000
Explanation opens after your attempt
Correct Answer
A. ₹60,000
Step 1
Concept
Six months profit is taken as half. Remember the time proportion.
Step 2
Why this answer is correct
The correct answer is A. ₹60,000. Six months profit is taken as half. Remember the time proportion.
Step 3
Exam Tip
छह माह का लाभ आधा माना जाएगा। समय अनुपात का ध्यान रखें।
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मृत साझेदार के हिस्से में अवितरित लाभांश का व्यवहार क्या होगा?
How are undistributed profits treated for a deceased partner?
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#deceased_partner_share
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A हिस्से के अनुसार जमा / Credited according to share
B रद्द कर दिए जाते हैं / Cancelled
C व्यय बनाए जाते हैं / Treated as expense
D नहीं जोड़े जाते / Not added
Explanation opens after your attempt
Correct Answer
A. हिस्से के अनुसार जमा / Credited according to share
Step 1
Concept
Undistributed profits belong to partners. Therefore his share is added.
Step 2
Why this answer is correct
The correct answer is A. हिस्से के अनुसार जमा / Credited according to share. Undistributed profits belong to partners. Therefore his share is added.
Step 3
Exam Tip
अवितरित लाभ साझेदारों का अधिकार होते हैं। इसलिए उनका हिस्सा जोड़ा जाता है।
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मृत साझेदार के खाते में कौन-सी मद सामान्यतः डेबिट की जाती है?
Which item is generally debited to deceased partner's account?
#accountancy
#deceased_partner_share
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A संचित हानि का हिस्सा / Share of accumulated losses
B सामान्य आरक्षित निधि / General reserve
C सद्भावना / Goodwill
D लाभ का हिस्सा / Share of profit
Explanation opens after your attempt
Correct Answer
A. संचित हानि का हिस्सा / Share of accumulated losses
Step 1
Concept
Accumulated losses are shared among partners and debit the account.
Step 2
Why this answer is correct
The correct answer is A. संचित हानि का हिस्सा / Share of accumulated losses. Accumulated losses are shared among partners and debit the account.
Step 3
Exam Tip
संचित हानि साझेदारों में बाँटी जाती है और खाते को डेबिट करती है।
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मृत साझेदार के अंतिम खाते का उद्देश्य क्या है?
What is the purpose of deceased partner's final account?
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#deceased_partner_share
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A देय राशि ज्ञात करना / Determine final amount due
B बैंक मिलान करना / Bank reconciliation
C स्टॉक गणना / Stock count
D लेखा परीक्षण / Audit
Explanation opens after your attempt
Correct Answer
A. देय राशि ज्ञात करना / Determine final amount due
Step 1
Concept
The final account helps ascertain the total amount payable.
Step 2
Why this answer is correct
The correct answer is A. देय राशि ज्ञात करना / Determine final amount due. The final account helps ascertain the total amount payable.
Step 3
Exam Tip
अंतिम खाते से कुल देय राशि निकाली जाती है।
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यदि फर्म की सद्भावना ₹90,000 है और मृत साझेदार का हिस्सा 1/3 है तो उसका हिस्सा कितना होगा?
If goodwill is ₹90,000 and deceased partner's share is 1/3 what is his share?
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A ₹30,000
B ₹45,000
C ₹60,000
D ₹15,000
Explanation opens after your attempt
Correct Answer
A. ₹30,000
Step 1
Concept
One-third of ₹90,000 equals ₹30,000.
Step 2
Why this answer is correct
The correct answer is A. ₹30,000. One-third of ₹90,000 equals ₹30,000.
Step 3
Exam Tip
₹90,000 का एक-तिहाई ₹30,000 होता है।
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मृत साझेदार के लाभ हिस्से की गणना में समय अवधि क्यों महत्वपूर्ण है?
Why is the time period important in calculating deceased partner's profit share?
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#deceased_partner_share
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A लाभ समयानुसार अर्जित होता है / Profit accrues with time
B पूंजी समाप्त होती है / Capital ends
C स्टॉक घटता है / Stock decreases
D ऋण बढ़ता है / Debt increases
Explanation opens after your attempt
Correct Answer
A. लाभ समयानुसार अर्जित होता है / Profit accrues with time
Step 1
Concept
Profit is allowed only up to the date of death.
Step 2
Why this answer is correct
The correct answer is A. लाभ समयानुसार अर्जित होता है / Profit accrues with time. Profit is allowed only up to the date of death.
Step 3
Exam Tip
मृत्यु तक की अवधि के लिए ही लाभ दिया जाता है।
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मृत साझेदार के उत्तराधिकारी को भुगतान किस आधार पर मिलता है?
On what basis does the legal heir receive payment?
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A मृत साझेदार की देय राशि / Amount due to deceased partner
B नए लाभ अनुपात / New ratio
C बैंक शेष / Bank balance
D कुल बिक्री / Total sales
Explanation opens after your attempt
Correct Answer
A. मृत साझेदार की देय राशि / Amount due to deceased partner
Step 1
Concept
The legal heir claims the rights due to the deceased partner.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार की देय राशि / Amount due to deceased partner. The legal heir claims the rights due to the deceased partner.
Step 3
Exam Tip
उत्तराधिकारी मृत साझेदार के अधिकारों का दावा करता है।
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किस स्थिति में अनुमानित लाभ का उपयोग किया जाता है?
When is estimated profit used?
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A मृत्यु वर्ष के मध्य में हो / Death during the year
B वर्ष पूरा हो गया हो / Year completed
C नई फर्म बने / New firm formed
D ऋण लिया जाए / Loan taken
Explanation opens after your attempt
Correct Answer
A. मृत्यु वर्ष के मध्य में हो / Death during the year
Step 1
Concept
Estimation is used when actual profit is not available.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु वर्ष के मध्य में हो / Death during the year. Estimation is used when actual profit is not available.
Step 3
Exam Tip
जब वास्तविक लाभ उपलब्ध न हो तब अनुमान लगाया जाता है।
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मृत साझेदार के हिस्से की गणना में कौन-सी मद जोड़ी नहीं जाती?
Which item is generally not added while calculating deceased partner's share?
#accountancy
#deceased_partner_share
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A भविष्य का लाभ / Future profit
B सद्भावना / Goodwill
C आरक्षित निधि / Reserve
D पूंजी / Capital
Explanation opens after your attempt
Correct Answer
A. भविष्य का लाभ / Future profit
Step 1
Concept
The deceased partner is not entitled to future profits.
Step 2
Why this answer is correct
The correct answer is A. भविष्य का लाभ / Future profit. The deceased partner is not entitled to future profits.
Step 3
Exam Tip
मृत साझेदार भविष्य के लाभ का अधिकारी नहीं होता।
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यदि लाभ ₹72,000 है और मृत साझेदार का हिस्सा 1/4 है तो उसका लाभ हिस्सा कितना होगा?
If profit is ₹72,000 and deceased partner's share is 1/4 what is his share?
#accountancy
#deceased_partner_share
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A ₹18,000
B ₹24,000
C ₹36,000
D ₹12,000
Explanation opens after your attempt
Correct Answer
A. ₹18,000
Step 1
Concept
One-fourth of ₹72,000 is ₹18,000.
Step 2
Why this answer is correct
The correct answer is A. ₹18,000. One-fourth of ₹72,000 is ₹18,000.
Step 3
Exam Tip
₹72,000 का एक-चौथाई ₹18,000 है।
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मृत साझेदार की देय राशि का भुगतान न होने पर उसे कहाँ स्थानांतरित किया जाता है?
If the amount due is not paid where is it transferred?
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#deceased_partner_share
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A ऋण खाते में / Loan account
B स्टॉक खाते में / Stock account
C बैंक खाते में / Bank account
D व्यय खाते में / Expense account
Explanation opens after your attempt
Correct Answer
A. ऋण खाते में / Loan account
Step 1
Concept
Outstanding amount is transferred to a loan account.
Step 2
Why this answer is correct
The correct answer is A. ऋण खाते में / Loan account. Outstanding amount is transferred to a loan account.
Step 3
Exam Tip
बकाया राशि ऋण खाते में स्थानांतरित की जाती है।
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मृत साझेदार का लाभ हिस्सा ज्ञात करने हेतु किस अनुपात का प्रयोग होता है?
Which ratio is used to find deceased partner's profit share?
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#deceased_partner_share
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A पुराना लाभांश अनुपात / Old profit-sharing ratio
B नया अनुपात / New ratio
C त्याग अनुपात / Sacrificing ratio
D लाभांश त्याग अनुपात / Gain ratio
Explanation opens after your attempt
Correct Answer
A. पुराना लाभांश अनुपात / Old profit-sharing ratio
Step 1
Concept
The old profit-sharing ratio applies up to death.
Step 2
Why this answer is correct
The correct answer is A. पुराना लाभांश अनुपात / Old profit-sharing ratio. The old profit-sharing ratio applies up to death.
Step 3
Exam Tip
मृत्यु तक पुराना अनुपात लागू रहता है।
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मृत साझेदार के हिस्से में निवेश उतार-चढ़ाव निधि का वितरण कब होता है?
When is investment fluctuation reserve distributed to deceased partner?
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A जब जोखिम समाप्त हो / When liability no longer exists
B हमेशा नहीं / Never
C केवल नए साझेदार पर / Only on admission
D केवल वर्षांत पर / Only at year end
Explanation opens after your attempt
Correct Answer
A. जब जोखिम समाप्त हो / When liability no longer exists
Step 1
Concept
If the related risk no longer exists the reserve is distributed.
Step 2
Why this answer is correct
The correct answer is A. जब जोखिम समाप्त हो / When liability no longer exists. If the related risk no longer exists the reserve is distributed.
Step 3
Exam Tip
यदि संबंधित जोखिम नहीं है तो निधि बाँटी जाती है।
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मृत साझेदार के खाते में पुनर्मूल्यांकन हानि का प्रभाव क्या होगा?
What is the effect of revaluation loss on deceased partner's account?
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#deceased_partner_share
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A उसका हिस्सा डेबिट होगा / His share is debited
B क्रेडिट होगा / Credited
C कोई प्रभाव नहीं / No effect
D दोगुना जोड़ा जाएगा / Added twice
Explanation opens after your attempt
Correct Answer
A. उसका हिस्सा डेबिट होगा / His share is debited
Step 1
Concept
Loss is shared among partners and debits the account.
Step 2
Why this answer is correct
The correct answer is A. उसका हिस्सा डेबिट होगा / His share is debited. Loss is shared among partners and debits the account.
Step 3
Exam Tip
हानि साझेदारों में बाँटी जाती है और खाते को डेबिट करती है।
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यदि मृत्यु के समय पूंजी शेष ₹80,000 है तो यह किस खाते में दिखाई देगा?
If capital balance is ₹80,000 at death where will it appear?
#accountancy
#deceased_partner_share
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A मृत साझेदार के खाते में / Deceased partner's account
B बैंक खाते में / Bank account
C स्टॉक खाते में / Stock account
D विक्रय खाते में / Sales account
Explanation opens after your attempt
Correct Answer
A. मृत साझेदार के खाते में / Deceased partner's account
Step 1
Concept
Capital balance forms part of the final amount due.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार के खाते में / Deceased partner's account. Capital balance forms part of the final amount due.
Step 3
Exam Tip
पूंजी शेष अंतिम देय राशि का भाग है।
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साझेदारी विलेख में विशेष प्रावधान होने पर लाभ का हिस्सा कैसे निकलेगा?
How will profit share be calculated if partnership deed contains a specific clause?
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#deceased_partner_share
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A विलेख के अनुसार / As per deed
B हमेशा पिछले वर्ष पर / Always previous year
C समान रूप से / Equally
D पूंजी अनुपात से / Capital ratio
Explanation opens after your attempt
Correct Answer
A. विलेख के अनुसार / As per deed
Step 1
Concept
Specific deed provisions are given priority.
Step 2
Why this answer is correct
The correct answer is A. विलेख के अनुसार / As per deed. Specific deed provisions are given priority.
Step 3
Exam Tip
विशेष प्रावधान को प्राथमिकता दी जाती है।
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मृत साझेदार के हिस्से की गणना में कौन-सी मद व्यक्तिगत अधिकार मानी जाती है?
Which item is considered an individual entitlement in deceased partner's share?
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#deceased_partner_share
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A सद्भावना का हिस्सा / Share of goodwill
B भविष्य का लाभ / Future profit
C नए साझेदार की पूंजी / New partner capital
D नई बिक्री / New sales
Explanation opens after your attempt
Correct Answer
A. सद्भावना का हिस्सा / Share of goodwill
Step 1
Concept
His economic right includes a share of goodwill.
Step 2
Why this answer is correct
The correct answer is A. सद्भावना का हिस्सा / Share of goodwill. His economic right includes a share of goodwill.
Step 3
Exam Tip
सद्भावना में उसका आर्थिक अधिकार शामिल होता है।
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यदि वर्ष का लाभ ₹2,40,000 है और मृत्यु 3 माह बाद हुई तो समयानुपाती लाभ कितना होगा?
If annual profit is ₹2,40,000 and death occurred after 3 months what is time-based profit?
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A ₹60,000
B ₹80,000
C ₹1,20,000
D ₹40,000
Explanation opens after your attempt
Correct Answer
A. ₹60,000
Step 1
Concept
Three months is one-fourth of a year. Hence profit is ₹60,000.
Step 2
Why this answer is correct
The correct answer is A. ₹60,000. Three months is one-fourth of a year. Hence profit is ₹60,000.
Step 3
Exam Tip
तीन माह वर्ष का एक-चौथाई है। अतः लाभ ₹60,000 होगा।
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मृत साझेदार का हिस्सा निकालते समय पुराना लाभांश अनुपात क्यों उपयोगी है?
Why is old profit-sharing ratio relevant when calculating deceased partner's share?
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A मृत्यु तक वही लागू था / It applied till death
B नया अनुपात ज्ञात नहीं / New ratio unknown
C कानूनी बाध्यता नहीं / No legal reason
D सुविधा हेतु / For convenience
Explanation opens after your attempt
Correct Answer
A. मृत्यु तक वही लागू था / It applied till death
Step 1
Concept
Before death the partnership operates under the old terms.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु तक वही लागू था / It applied till death. Before death the partnership operates under the old terms.
Step 3
Exam Tip
मृत्यु से पहले साझेदारी पुरानी शर्तों पर चलती है।
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आरक्षित निधि ₹24,000 है और मृत साझेदार का हिस्सा 1/4 है। उसे कितना मिलेगा?
Reserve is ₹24,000 and deceased partner's share is 1/4. How much will he get?
#accountancy
#deceased_partner_share
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A ₹6,000
B ₹8,000
C ₹12,000
D ₹4,000
Explanation opens after your attempt
Step 1
Concept
One-fourth of ₹24,000 equals ₹6,000.
Step 2
Why this answer is correct
The correct answer is A. ₹6,000. One-fourth of ₹24,000 equals ₹6,000.
Step 3
Exam Tip
₹24,000 का एक-चौथाई ₹6,000 है।
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मृत साझेदार के खाते में कौन-सी मद अंतिम भुगतान बढ़ाती है?
Which item increases the final payment due to a deceased partner?
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A संचित लाभ / Accumulated profits
B संचित हानि / Accumulated losses
C पुनर्मूल्यांकन हानि / Revaluation loss
D अदेय व्यय / Outstanding expenses
Explanation opens after your attempt
Correct Answer
A. संचित लाभ / Accumulated profits
Step 1
Concept
Accumulated profits increase the amount payable.
Step 2
Why this answer is correct
The correct answer is A. संचित लाभ / Accumulated profits. Accumulated profits increase the amount payable.
Step 3
Exam Tip
संचित लाभ देय राशि को बढ़ाते हैं।
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मृत साझेदार के हिस्से की गणना में सद्भावना का समावेश किस सिद्धांत पर आधारित है?
Inclusion of goodwill is based on which principle?
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A आर्थिक अधिकार / Economic entitlement
B नकदी सिद्धांत / Cash principle
C मिलान सिद्धांत / Matching principle
D रूढ़िवादिता / Conservatism
Explanation opens after your attempt
Correct Answer
A. आर्थिक अधिकार / Economic entitlement
Step 1
Concept
Goodwill reflects the partner's right in the firm's value.
Step 2
Why this answer is correct
The correct answer is A. आर्थिक अधिकार / Economic entitlement. Goodwill reflects the partner's right in the firm's value.
Step 3
Exam Tip
सद्भावना फर्म के मूल्य में साझेदार का अधिकार दर्शाती है।
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यदि किसी साझेदार की मृत्यु 9 माह बाद हुई तो वार्षिक लाभ का कितना भाग लिया जाएगा?
If a partner dies after 9 months what portion of annual profit is considered?
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A 9 / 12
B 3 / 12
C 6 / 12
D 12
Explanation opens after your attempt
Step 1
Concept
A proportion of 9/12 of annual profit will be taken.
Step 2
Why this answer is correct
The correct answer is A. 9 / 12. A proportion of 9/12 of annual profit will be taken.
Step 3
Exam Tip
नौ माह के लिए (9/12) भाग लिया जाएगा।
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मृत साझेदार की देय राशि का दावा सामान्यतः कौन करता है?
Who generally claims the amount due to the deceased partner?
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A कानूनी उत्तराधिकारी / Legal heir
B लेखापरीक्षक / Auditor
C बैंक / Bank
D ग्राहक / Customer
Explanation opens after your attempt
Correct Answer
A. कानूनी उत्तराधिकारी / Legal heir
Step 1
Concept
The deceased partner's rights pass to the legal heir.
Step 2
Why this answer is correct
The correct answer is A. कानूनी उत्तराधिकारी / Legal heir. The deceased partner's rights pass to the legal heir.
Step 3
Exam Tip
मृत साझेदार के अधिकार उत्तराधिकारी को प्राप्त होते हैं।
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पिछले वर्ष का लाभ ₹96,000 था। मृत्यु 4 माह बाद हुई। अनुमानित लाभ कितना होगा?
Previous year's profit was ₹96,000. Death occurred after 4 months. Estimated profit?
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A ₹32,000
B ₹48,000
C ₹24,000
D ₹64,000
Explanation opens after your attempt
Correct Answer
A. ₹32,000
Step 1
Concept
Four months is one-third of a year. Therefore profit is ₹32,000.
Step 2
Why this answer is correct
The correct answer is A. ₹32,000. Four months is one-third of a year. Therefore profit is ₹32,000.
Step 3
Exam Tip
चार माह वर्ष का एक-तिहाई है। अतः लाभ ₹32,000 होगा।
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मृत साझेदार के खाते में क्रेडिट की जाने वाली मद का उदाहरण कौन-सा है?
Which is an example of an item credited to deceased partner's account?
#accountancy
#deceased_partner_share
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A सद्भावना का हिस्सा / Share of goodwill
B संचित हानि / Accumulated loss
C पुनर्मूल्यांकन हानि / Revaluation loss
D अदेय व्यय / Outstanding expense
Explanation opens after your attempt
Correct Answer
A. सद्भावना का हिस्सा / Share of goodwill
Step 1
Concept
Share of goodwill increases the account balance.
Step 2
Why this answer is correct
The correct answer is A. सद्भावना का हिस्सा / Share of goodwill. Share of goodwill increases the account balance.
Step 3
Exam Tip
सद्भावना का हिस्सा खाते को बढ़ाता है।
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मृत साझेदार के हिस्से की गणना में सबसे पहले क्या पहचानना चाहिए?
What should be identified first while calculating deceased partner's share?
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#deceased_partner_share
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A उसका लाभांश अनुपात / His profit-sharing ratio
B बैंक शेष / Bank balance
C नया अनुपात / New ratio
D कुल बिक्री / Total sales
Explanation opens after your attempt
Correct Answer
A. उसका लाभांश अनुपात / His profit-sharing ratio
Step 1
Concept
Profit-sharing ratio is the basis of most calculations.
Step 2
Why this answer is correct
The correct answer is A. उसका लाभांश अनुपात / His profit-sharing ratio. Profit-sharing ratio is the basis of most calculations.
Step 3
Exam Tip
लाभांश अनुपात अधिकांश गणनाओं का आधार होता है।
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यदि फर्म की सद्भावना ₹1,20,000 है और हिस्सेदारी 1/6 है तो हिस्सा कितना होगा?
If goodwill is ₹1,20,000 and share is 1/6 what is the amount?
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#deceased_partner_share
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A ₹20,000
B ₹30,000
C ₹15,000
D ₹25,000
Explanation opens after your attempt
Correct Answer
A. ₹20,000
Step 1
Concept
One-sixth of ₹1,20,000 equals ₹20,000.
Step 2
Why this answer is correct
The correct answer is A. ₹20,000. One-sixth of ₹1,20,000 equals ₹20,000.
Step 3
Exam Tip
₹1,20,000 का एक-छठा भाग ₹20,000 है।
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मृत साझेदार के हिस्से की गणना में भविष्य की घटनाओं को क्यों नहीं जोड़ा जाता?
Why are future events not included in deceased partner's share calculation?
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#deceased_partner_share
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A अधिकार मृत्यु तक सीमित है / Rights are limited till death
B लाभ निश्चित नहीं / Profit uncertain
C कानूनी रोक है / Legal prohibition
D लेखा बंद है / Books closed
Explanation opens after your attempt
Correct Answer
A. अधिकार मृत्यु तक सीमित है / Rights are limited till death
Step 1
Concept
The deceased partner is entitled only to events up to the date of death.
Step 2
Why this answer is correct
The correct answer is A. अधिकार मृत्यु तक सीमित है / Rights are limited till death. The deceased partner is entitled only to events up to the date of death.
Step 3
Exam Tip
मृत साझेदार का अधिकार मृत्यु तिथि तक की घटनाओं पर होता है।
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मृत साझेदार की अंतिम देय राशि में पूंजी और अन्य समायोजन मिलाकर क्या प्राप्त होता है?
What is obtained by combining capital and other adjustments of a deceased partner?
#accountancy
#deceased_partner_share
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A कुल देय राशि / Total amount due
B कुल बिक्री / Total sales
C शुद्ध खरीद / Net purchases
D नकद शेष / Cash balance
Explanation opens after your attempt
Correct Answer
A. कुल देय राशि / Total amount due
Step 1
Concept
After all adjustments the total amount due is obtained.
Step 2
Why this answer is correct
The correct answer is A. कुल देय राशि / Total amount due. After all adjustments the total amount due is obtained.
Step 3
Exam Tip
सभी समायोजनों के बाद कुल देय राशि प्राप्त होती है।
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मृत साझेदार के लाभ हिस्से का अनुमान लगाने में किस वर्ष का लाभ अधिक उपयोगी माना जाता है?
Which year's profit is most useful for estimating deceased partner's profit share?
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A हाल का पिछला वर्ष / Immediate previous year
B पाँच वर्ष पुराना / Five years old
C पहला वर्ष / First year
D कोई भी वर्ष / Any year
Explanation opens after your attempt
Correct Answer
A. हाल का पिछला वर्ष / Immediate previous year
Step 1
Concept
Recent profit is considered more relevant.
Step 2
Why this answer is correct
The correct answer is A. हाल का पिछला वर्ष / Immediate previous year. Recent profit is considered more relevant.
Step 3
Exam Tip
हाल का लाभ अधिक प्रासंगिक माना जाता है।
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यदि आरक्षित निधि ₹50,000 है और हिस्सेदारी 10% है तो मृत साझेदार को कितना मिलेगा?
If reserve is ₹50,000 and share is 10% how much will the deceased partner get?
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#deceased_partner_share
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A ₹5,000
B ₹10,000
C ₹15,000
D ₹20,000
Explanation opens after your attempt
Step 1
Concept
10% of ₹50,000 is ₹5,000.
Step 2
Why this answer is correct
The correct answer is A. ₹5,000. 10% of ₹50,000 is ₹5,000.
Step 3
Exam Tip
₹50,000 का 10% ₹5,000 है।
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मृत साझेदार के खाते में संचित हानि का हिस्सा क्यों घटाया जाता है?
Why is share of accumulated loss deducted from deceased partner's account?
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#deceased_partner_share
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A वह हानि में भी भागीदार था / He shared losses too
B कानूनी नियम / Legal rule only
C बैंक की मांग / Bank demand
D स्टॉक कमी / Stock shortage
Explanation opens after your attempt
Correct Answer
A. वह हानि में भी भागीदार था / He shared losses too
Step 1
Concept
A partner participates in both profits and losses.
Step 2
Why this answer is correct
The correct answer is A. वह हानि में भी भागीदार था / He shared losses too. A partner participates in both profits and losses.
Step 3
Exam Tip
साझेदार लाभ और हानि दोनों में सहभागी होता है।
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मृत साझेदार के हिस्से का सही निर्धारण किसके लिए आवश्यक है?
Accurate determination of deceased partner's share is necessary for whom?
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#deceased_partner_share
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A उत्तराधिकारी और फर्म दोनों / Both heir and firm
B केवल ग्राहक / Only customer
C केवल बैंक / Only bank
D केवल सरकार / Only government
Explanation opens after your attempt
Correct Answer
A. उत्तराधिकारी और फर्म दोनों / Both heir and firm
Step 1
Concept
It is necessary for fairness and correct settlement.
Step 2
Why this answer is correct
The correct answer is A. उत्तराधिकारी और फर्म दोनों / Both heir and firm. It is necessary for fairness and correct settlement.
Step 3
Exam Tip
सही भुगतान और निष्पक्षता के लिए यह आवश्यक है।
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यदि वार्षिक लाभ ₹1,80,000 है और मृत्यु 8 माह बाद हुई तो समयानुपाती लाभ कितना होगा?
If annual profit is ₹1,80,000 and death occurred after 8 months what is time-based profit?
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#deceased_partner_share
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A ₹1,20,000
B ₹90,000
C ₹60,000
D ₹1,50,000
Explanation opens after your attempt
Correct Answer
A. ₹1,20,000
Step 1
Concept
\(180000 \times 8/12 = 120000\). Apply time proportion.
Step 2
Why this answer is correct
The correct answer is A. ₹1,20,000. \(180000 \times 8/12 = 120000\). Apply time proportion.
Step 3
Exam Tip
\(180000 \times 8/12 = 120000\)। समय अनुपात का प्रयोग करें।
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मृत साझेदार के हिस्से की गणना में सद्भावना का मूल्य क्यों महत्वपूर्ण है?
Why is goodwill valuation important in deceased partner's share calculation?
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A यह अतिरिक्त अधिकार दर्शाता है / It represents an additional right
B यह व्यय है / It is an expense
C यह ऋण है / It is a liability
D यह नकद है / It is cash
Explanation opens after your attempt
Correct Answer
A. यह अतिरिक्त अधिकार दर्शाता है / It represents an additional right
Step 1
Concept
Goodwill represents the firm's intangible value.
Step 2
Why this answer is correct
The correct answer is A. यह अतिरिक्त अधिकार दर्शाता है / It represents an additional right. Goodwill represents the firm's intangible value.
Step 3
Exam Tip
सद्भावना फर्म के अमूर्त मूल्य का प्रतिनिधित्व करती है।
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मृत साझेदार की राशि तुरंत चुकाने पर ऋण खाता खोलने की आवश्यकता होती है?
If amount is paid immediately is a loan account required?
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A नहीं / No
B हाँ / Yes
C कभी-कभी / Sometimes
D केवल बड़ी राशि पर / Only for large amounts
Explanation opens after your attempt
Correct Answer
A. नहीं / No
Step 1
Concept
If payment is immediate a loan account is not required.
Step 2
Why this answer is correct
The correct answer is A. नहीं / No. If payment is immediate a loan account is not required.
Step 3
Exam Tip
तुरंत भुगतान होने पर ऋण खाता आवश्यक नहीं होता।
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मृत साझेदार के हिस्से की गणना में निष्पक्षता का आधार क्या है?
What is the basis of fairness in calculating deceased partner's share?
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#deceased_partner_share
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A मृत्यु तिथि तक के अधिकार / Rights up to date of death
B भविष्य के लाभ / Future profits
C नई साझेदारी / New partnership
D अनुमानित बिक्री / Estimated sales
Explanation opens after your attempt
Correct Answer
A. मृत्यु तिथि तक के अधिकार / Rights up to date of death
Step 1
Concept
He should receive benefits of rights earned up to death.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु तिथि तक के अधिकार / Rights up to date of death. He should receive benefits of rights earned up to death.
Step 3
Exam Tip
उसे मृत्यु तक अर्जित अधिकारों का लाभ मिलना चाहिए।
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मृत साझेदार के अंतिम निपटान में कौन-सा तत्व सामान्यतः शामिल रहता है?
Which element is generally included in final settlement of a deceased partner?
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A पूंजी शेष / Capital balance
B भविष्य की आय / Future income
C नई पूंजी / New capital
D आगामी बिक्री / Future sales
Explanation opens after your attempt
Correct Answer
A. पूंजी शेष / Capital balance
Step 1
Concept
Capital balance is a key part of final settlement.
Step 2
Why this answer is correct
The correct answer is A. पूंजी शेष / Capital balance. Capital balance is a key part of final settlement.
Step 3
Exam Tip
पूंजी शेष अंतिम निपटान का मुख्य भाग होता है।
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