मृत साझेदार के हिस्से की गणना में सबसे पहले किस खाते को आधार माना जाता है?
In calculating a deceased partner's share which account is considered the primary base?
#accountancy
#deceased_partner_share
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A पूंजी खाता / Capital Account
B बैंक खाता / Bank Account
C क्रय खाता / Purchase Account
D विक्रय खाता / Sales Account
Explanation opens after your attempt
Correct Answer
A. पूंजी खाता / Capital Account
Step 1
Concept
The capital account shows the basic amount due to the deceased partner. This is a fundamental exam concept.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाता / Capital Account. The capital account shows the basic amount due to the deceased partner. This is a fundamental exam concept.
Step 3
Exam Tip
पूंजी खाता मृत साझेदार की मूल देय राशि दर्शाता है। परीक्षा में यह आधारभूत अवधारणा है।
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मृत साझेदार की मृत्यु तक अर्जित लाभ का हिस्सा किस खाते में जोड़ा जाता है?
The share of profit earned up to the date of death is credited to which account?
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#deceased_partner_share
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A मृत साझेदार का खाता / Deceased Partner's Account
B बैंक खाता / Bank Account
C नकद खाता / Cash Account
D स्टॉक खाता / Stock Account
Explanation opens after your attempt
Correct Answer
A. मृत साझेदार का खाता / Deceased Partner's Account
Step 1
Concept
Profit earned up to death is his entitlement. Therefore it is credited to his account.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार का खाता / Deceased Partner's Account. Profit earned up to death is his entitlement. Therefore it is credited to his account.
Step 3
Exam Tip
मृत्यु तक अर्जित लाभ उसका अधिकार होता है। इसलिए उसके खाते में जोड़ा जाता है।
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यदि साझेदारी विलेख लाभ की गणना का विशेष तरीका बताता है तो क्या अपनाया जाएगा?
If the partnership deed prescribes a special method for profit calculation what should be followed?
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A विलेख का तरीका / Method in the deed
B पुराना अनुमान / Old estimate
C नया अनुपात / New ratio
D समान वितरण / Equal distribution
Explanation opens after your attempt
Correct Answer
A. विलेख का तरीका / Method in the deed
Step 1
Concept
The deed provisions take precedence.
Step 2
Why this answer is correct
The correct answer is A. विलेख का तरीका / Method in the deed. The deed provisions take precedence.
Step 3
Exam Tip
विलेख की शर्तें प्राथमिक होती हैं।
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मृत साझेदार के हिस्से में सद्भावना का समावेश किस कारण से किया जाता है?
Why is goodwill included in the deceased partner's share?
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A फर्म के मूल्य में उसके अधिकार हेतु / For his right in the firm's value
B ऋण कम करने हेतु / To reduce debt
C बिक्री बढ़ाने हेतु / To increase sales
D व्यय घटाने हेतु / To reduce expenses
Explanation opens after your attempt
Correct Answer
A. फर्म के मूल्य में उसके अधिकार हेतु / For his right in the firm's value
Step 1
Concept
Goodwill represents the firm's intangible value.
Step 2
Why this answer is correct
The correct answer is A. फर्म के मूल्य में उसके अधिकार हेतु / For his right in the firm's value. Goodwill represents the firm's intangible value.
Step 3
Exam Tip
सद्भावना फर्म के अमूर्त मूल्य का प्रतिनिधित्व करती है।
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पिछले वर्ष का लाभ ₹1,44,000 था और मृत्यु 3 माह बाद हुई। अनुमानित लाभ कितना होगा?
Last year's profit was ₹1,44,000 and death occurred after 3 months. What is the estimated profit?
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A ₹36,000
B ₹48,000
C ₹72,000
D ₹24,000
Explanation opens after your attempt
Correct Answer
A. ₹36,000
Step 1
Concept
₹1,44,000 × 3/12 = ₹36,000.
Step 2
Why this answer is correct
The correct answer is A. ₹36,000. ₹1,44,000 × 3/12 = ₹36,000.
Step 3
Exam Tip
₹1,44,000 × 3/12 = ₹36,000।
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मृत साझेदार के हिस्से में सामान्य आरक्षित निधि किस आधार पर दी जाती है?
On what basis is general reserve distributed to a deceased partner?
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A पुराने लाभांश अनुपात पर / Old profit-sharing ratio
B नए अनुपात पर / New ratio
C पूंजी अनुपात पर / Capital ratio
D समान अनुपात पर / Equal ratio
Explanation opens after your attempt
Correct Answer
A. पुराने लाभांश अनुपात पर / Old profit-sharing ratio
Step 1
Concept
General reserve is a profit item and is distributed in the old ratio.
Step 2
Why this answer is correct
The correct answer is A. पुराने लाभांश अनुपात पर / Old profit-sharing ratio. General reserve is a profit item and is distributed in the old ratio.
Step 3
Exam Tip
आरक्षित निधि लाभ स्वरूप होती है और पुराने अनुपात में बाँटी जाती है।
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मृत साझेदार के हिस्से में कौन-सी मद घटाई जाती है?
Which item is deducted from the deceased partner's share?
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A संचित हानि का हिस्सा / Share of accumulated losses
B सद्भावना / Goodwill
C आरक्षित निधि / Reserve
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
The share of loss is deducted from the account.
Step 2
Why this answer is correct
The correct answer is A. संचित हानि का हिस्सा / Share of accumulated losses. The share of loss is deducted from the account.
Step 3
Exam Tip
हानि का हिस्सा खाते से घटाया जाता है।
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यदि फर्म की सद्भावना ₹2,10,000 है और हिस्सेदारी 1/7 है तो हिस्सा कितना होगा?
If goodwill is ₹2,10,000 and share is 1/7 what is the amount?
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A ₹30,000
B ₹25,000
C ₹35,000
D ₹40,000
Explanation opens after your attempt
Correct Answer
A. ₹30,000
Step 1
Concept
One-seventh of ₹2,10,000 is ₹30,000.
Step 2
Why this answer is correct
The correct answer is A. ₹30,000. One-seventh of ₹2,10,000 is ₹30,000.
Step 3
Exam Tip
₹2,10,000 का 1/7 भाग ₹30,000 है।
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मृत साझेदार की देय राशि का भुगतान स्थगित होने पर कौन-सा खाता खोला जाता है?
Which account is opened if payment of the deceased partner's dues is deferred?
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A ऋण खाता / Loan Account
B स्टॉक खाता / Stock Account
C विक्रय खाता / Sales Account
D क्रय खाता / Purchase Account
Explanation opens after your attempt
Correct Answer
A. ऋण खाता / Loan Account
Step 1
Concept
A loan account is opened when payment is deferred.
Step 2
Why this answer is correct
The correct answer is A. ऋण खाता / Loan Account. A loan account is opened when payment is deferred.
Step 3
Exam Tip
स्थगित भुगतान की स्थिति में ऋण खाता बनाया जाता है।
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मृत साझेदार भविष्य के लाभ का अधिकारी क्यों नहीं होता?
Why is a deceased partner not entitled to future profits?
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A उसका अधिकार मृत्यु तक सीमित है / His right is limited up to death
B वह नया साझेदार नहीं है / He is not a new partner
C फर्म बंद हो जाती है / Firm closes
D पूंजी समाप्त हो जाती है / Capital ends
Explanation opens after your attempt
Correct Answer
A. उसका अधिकार मृत्यु तक सीमित है / His right is limited up to death
Step 1
Concept
Profits earned after death are not his entitlement.
Step 2
Why this answer is correct
The correct answer is A. उसका अधिकार मृत्यु तक सीमित है / His right is limited up to death. Profits earned after death are not his entitlement.
Step 3
Exam Tip
मृत्यु के बाद अर्जित लाभ उसका अधिकार नहीं होते।
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A और B का लाभांश अनुपात 4:1 है। A की हिस्सेदारी कितनी है?
A and B share profits in the ratio 4:1. What is A's share?
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A 4 / 5
B 1 / 5
C 3 / 5
D 2 / 5
Explanation opens after your attempt
Step 1
Concept
The total ratio is 5 and A's share is 4.
Step 2
Why this answer is correct
The correct answer is A. 4 / 5. The total ratio is 5 and A's share is 4.
Step 3
Exam Tip
कुल अनुपात 5 है और A का भाग 4 है।
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मृत साझेदार के हिस्से में पुनर्मूल्यांकन लाभ क्यों शामिल किया जाता है?
Why is revaluation profit included in a deceased partner's share?
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A वह मृत्यु तक का भागीदार था / He was a partner till death
B वह नया साझेदार है / He is a new partner
C वह ऋणदाता है / He is a creditor
D वह ग्राहक है / He is a customer
Explanation opens after your attempt
Correct Answer
A. वह मृत्यु तक का भागीदार था / He was a partner till death
Step 1
Concept
He has a right in asset appreciation up to death.
Step 2
Why this answer is correct
The correct answer is A. वह मृत्यु तक का भागीदार था / He was a partner till death. He has a right in asset appreciation up to death.
Step 3
Exam Tip
मृत्यु तक की संपत्ति वृद्धि में उसका अधिकार होता है।
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यदि लाभ ₹80,000 है और हिस्सेदारी 1/4 है तो लाभ हिस्सा कितना होगा?
If profit is ₹80,000 and share is 1/4 what is the profit share?
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A ₹20,000
B ₹25,000
C ₹15,000
D ₹10,000
Explanation opens after your attempt
Correct Answer
A. ₹20,000
Step 1
Concept
One-fourth of ₹80,000 is ₹20,000.
Step 2
Why this answer is correct
The correct answer is A. ₹20,000. One-fourth of ₹80,000 is ₹20,000.
Step 3
Exam Tip
₹80,000 का 1/4 भाग ₹20,000 है।
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मृत साझेदार के अंतिम खाते का शेष क्या दर्शाता है?
What does the closing balance of the deceased partner's account represent?
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A देय राशि / Amount Due
B कुल बिक्री / Total Sales
C कुल खरीद / Total Purchases
D नकद शेष / Cash Balance
Explanation opens after your attempt
Correct Answer
A. देय राशि / Amount Due
Step 1
Concept
It shows the final amount payable to the legal heir.
Step 2
Why this answer is correct
The correct answer is A. देय राशि / Amount Due. It shows the final amount payable to the legal heir.
Step 3
Exam Tip
यह उत्तराधिकारी को देय अंतिम राशि बताता है।
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यदि आरक्षित निधि ₹60,000 है और हिस्सेदारी 1/3 है तो हिस्सा कितना होगा?
If reserve is ₹60,000 and share is 1/3 what is the amount?
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A ₹20,000
B ₹15,000
C ₹30,000
D ₹10,000
Explanation opens after your attempt
Correct Answer
A. ₹20,000
Step 1
Concept
One-third of ₹60,000 is ₹20,000.
Step 2
Why this answer is correct
The correct answer is A. ₹20,000. One-third of ₹60,000 is ₹20,000.
Step 3
Exam Tip
₹60,000 का 1/3 भाग ₹20,000 है।
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मृत साझेदार के हिस्से की गणना में मृत्यु तिथि तक के लाभ क्यों लिए जाते हैं?
Why are profits up to the date of death considered?
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A उसी अवधि का अधिकार होता है / Entitlement exists only for that period
B विलेख बंद हो जाता है / Deed closes
C पूंजी घटती है / Capital decreases
D बैंक नियम ऐसा कहते हैं / Bank rules require it
Explanation opens after your attempt
Correct Answer
A. उसी अवधि का अधिकार होता है / Entitlement exists only for that period
Step 1
Concept
Entitlement is limited up to the date of death.
Step 2
Why this answer is correct
The correct answer is A. उसी अवधि का अधिकार होता है / Entitlement exists only for that period. Entitlement is limited up to the date of death.
Step 3
Exam Tip
अधिकार मृत्यु तिथि तक सीमित रहता है।
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पिछले वर्ष का लाभ ₹1,08,000 था। मृत्यु 8 माह बाद हुई। अनुमानित लाभ कितना होगा?
Last year's profit was ₹1,08,000. Death occurred after 8 months. What is the estimated profit?
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A ₹72,000
B ₹54,000
C ₹36,000
D ₹90,000
Explanation opens after your attempt
Correct Answer
A. ₹72,000
Step 1
Concept
₹1,08,000 × 8/12 = ₹72,000.
Step 2
Why this answer is correct
The correct answer is A. ₹72,000. ₹1,08,000 × 8/12 = ₹72,000.
Step 3
Exam Tip
₹1,08,000 × 8/12 = ₹72,000।
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मृत साझेदार के हिस्से में निवेश उतार-चढ़ाव निधि कब बाँटी जा सकती है?
When can investment fluctuation reserve be distributed?
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A जब संभावित जोखिम न हो / When no expected risk exists
B हमेशा / Always
C कभी नहीं / Never
D केवल वर्षांत पर / Only at year end
Explanation opens after your attempt
Correct Answer
A. जब संभावित जोखिम न हो / When no expected risk exists
Step 1
Concept
It can be distributed when the risk ceases to exist.
Step 2
Why this answer is correct
The correct answer is A. जब संभावित जोखिम न हो / When no expected risk exists. It can be distributed when the risk ceases to exist.
Step 3
Exam Tip
जोखिम समाप्त होने पर वितरण किया जा सकता है।
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यदि पूंजी ₹90,000 और आरक्षित निधि का हिस्सा ₹12,000 है तो कुल राशि कितनी होगी?
If capital is ₹90,000 and reserve share is ₹12,000 what is the total amount?
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A ₹1,02,000
B ₹98,000
C ₹1,10,000
D ₹92,000
Explanation opens after your attempt
Correct Answer
A. ₹1,02,000
Step 1
Concept
Adding both amounts gives ₹1,02,000.
Step 2
Why this answer is correct
The correct answer is A. ₹1,02,000. Adding both amounts gives ₹1,02,000.
Step 3
Exam Tip
दोनों राशियाँ जोड़ने पर ₹1,02,000 प्राप्त होता है।
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मृत साझेदार के हिस्से में कौन-सी मद अमूर्त संपत्ति है?
Which item is an intangible asset in a deceased partner's share?
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A सद्भावना / Goodwill
B नकद / Cash
C स्टॉक / Stock
D फर्नीचर / Furniture
Explanation opens after your attempt
Correct Answer
A. सद्भावना / Goodwill
Step 1
Concept
Goodwill is an example of an intangible asset.
Step 2
Why this answer is correct
The correct answer is A. सद्भावना / Goodwill. Goodwill is an example of an intangible asset.
Step 3
Exam Tip
सद्भावना अमूर्त संपत्ति का उदाहरण है।
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यदि लाभ ₹1,50,000 और हिस्सेदारी 10% है तो लाभ हिस्सा कितना होगा?
If profit is ₹1,50,000 and share is 10% what is the profit share?
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A ₹15,000
B ₹20,000
C ₹12,000
D ₹18,000
Explanation opens after your attempt
Correct Answer
A. ₹15,000
Step 1
Concept
10% of ₹1,50,000 is ₹15,000.
Step 2
Why this answer is correct
The correct answer is A. ₹15,000. 10% of ₹1,50,000 is ₹15,000.
Step 3
Exam Tip
₹1,50,000 का 10% ₹15,000 है।
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मृत साझेदार के हिस्से का दावा सामान्यतः कौन करता है?
Who generally claims the deceased partner's share?
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A कानूनी उत्तराधिकारी / Legal Heir
B ग्राहक / Customer
C बैंक / Bank
D लेखापरीक्षक / Auditor
Explanation opens after your attempt
Correct Answer
A. कानूनी उत्तराधिकारी / Legal Heir
Step 1
Concept
The legal heir receives the deceased partner's rights.
Step 2
Why this answer is correct
The correct answer is A. कानूनी उत्तराधिकारी / Legal Heir. The legal heir receives the deceased partner's rights.
Step 3
Exam Tip
उत्तराधिकारी मृत साझेदार के अधिकार प्राप्त करता है।
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वार्षिक लाभ ₹2,40,000 है। मृत्यु 11 माह बाद हुई। समयानुपाती लाभ कितना होगा?
Annual profit is ₹2,40,000. Death occurred after 11 months. What is the time-based profit?
#accountancy
#deceased_partner_share
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A ₹2,20,000
B ₹2,00,000
C ₹1,80,000
D ₹1,60,000
Explanation opens after your attempt
Correct Answer
A. ₹2,20,000
Step 1
Concept
₹2,40,000 × 11/12 = ₹2,20,000.
Step 2
Why this answer is correct
The correct answer is A. ₹2,20,000. ₹2,40,000 × 11/12 = ₹2,20,000.
Step 3
Exam Tip
₹2,40,000 × 11/12 = ₹2,20,000।
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मृत साझेदार के खाते में पुनर्मूल्यांकन हानि का हिस्सा क्या करेगा?
What will the share of revaluation loss do in the deceased partner's account?
#accountancy
#deceased_partner_share
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A शेष घटाएगा / Reduce the balance
B शेष बढ़ाएगा / Increase the balance
C कोई प्रभाव नहीं / No effect
D खाता बंद करेगा / Close the account
Explanation opens after your attempt
Correct Answer
A. शेष घटाएगा / Reduce the balance
Step 1
Concept
Loss debits the account.
Step 2
Why this answer is correct
The correct answer is A. शेष घटाएगा / Reduce the balance. Loss debits the account.
Step 3
Exam Tip
हानि खाते को डेबिट करती है।
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यदि सद्भावना ₹1,80,000 और हिस्सेदारी 1/9 है तो हिस्सा कितना होगा?
If goodwill is ₹1,80,000 and share is 1/9 what is the amount?
#accountancy
#deceased_partner_share
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? Hint Small clue
A ₹20,000
B ₹15,000
C ₹25,000
D ₹18,000
Explanation opens after your attempt
Correct Answer
A. ₹20,000
Step 1
Concept
One-ninth of ₹1,80,000 is ₹20,000.
Step 2
Why this answer is correct
The correct answer is A. ₹20,000. One-ninth of ₹1,80,000 is ₹20,000.
Step 3
Exam Tip
₹1,80,000 का 1/9 भाग ₹20,000 है।
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मृत साझेदार के हिस्से की गणना में समय अनुपात क्यों उपयोगी है?
Why is time ratio useful in calculating a deceased partner's share?
#accountancy
#deceased_partner_share
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A लाभ समय के साथ अर्जित होता है / Profit accrues over time
B पूंजी बदलती है / Capital changes
C स्टॉक घटता है / Stock decreases
D बैंक शेष बदलता है / Bank balance changes
Explanation opens after your attempt
Correct Answer
A. लाभ समय के साथ अर्जित होता है / Profit accrues over time
Step 1
Concept
Profit is apportioned according to time.
Step 2
Why this answer is correct
The correct answer is A. लाभ समय के साथ अर्जित होता है / Profit accrues over time. Profit is apportioned according to time.
Step 3
Exam Tip
लाभ अवधि के अनुसार बाँटा जाता है।
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यदि आरक्षित निधि ₹45,000 और हिस्सेदारी 2/9 है तो हिस्सा कितना होगा?
If reserve is ₹45,000 and share is 2/9 what is the amount?
#accountancy
#deceased_partner_share
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? Hint Small clue
A ₹10,000
B ₹8,000
C ₹12,000
D ₹15,000
Explanation opens after your attempt
Correct Answer
A. ₹10,000
Step 1
Concept
₹45,000 × 2/9 = ₹10,000.
Step 2
Why this answer is correct
The correct answer is A. ₹10,000. ₹45,000 × 2/9 = ₹10,000.
Step 3
Exam Tip
₹45,000 × 2/9 = ₹10,000।
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मृत साझेदार के हिस्से में भविष्य के व्यय क्यों शामिल नहीं होते?
Why are future expenses not included in the deceased partner's share?
#accountancy
#deceased_partner_share
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A वे मृत्यु के बाद के हैं / They arise after death
B वे नकद नहीं हैं / They are not cash
C वे लाभ हैं / They are profits
D वे संपत्ति हैं / They are assets
Explanation opens after your attempt
Correct Answer
A. वे मृत्यु के बाद के हैं / They arise after death
Step 1
Concept
Events after death are outside his entitlement.
Step 2
Why this answer is correct
The correct answer is A. वे मृत्यु के बाद के हैं / They arise after death. Events after death are outside his entitlement.
Step 3
Exam Tip
मृत्यु के बाद की घटनाएँ उसके अधिकार क्षेत्र में नहीं आतीं।
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यदि लाभ ₹66,000 और हिस्सेदारी 1/6 है तो लाभ हिस्सा कितना होगा?
If profit is ₹66,000 and share is 1/6 what is the profit share?
#accountancy
#deceased_partner_share
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? Hint Small clue
A ₹11,000
B ₹10,000
C ₹12,000
D ₹9,000
Explanation opens after your attempt
Correct Answer
A. ₹11,000
Step 1
Concept
One-sixth of ₹66,000 is ₹11,000.
Step 2
Why this answer is correct
The correct answer is A. ₹11,000. One-sixth of ₹66,000 is ₹11,000.
Step 3
Exam Tip
₹66,000 का 1/6 भाग ₹11,000 है।
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मृत साझेदार की राशि का सही निर्धारण किसलिए आवश्यक है?
Why is proper determination of the deceased partner's amount necessary?
#accountancy
#deceased_partner_share
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A उचित निपटान हेतु / For fair settlement
B बिक्री बढ़ाने हेतु / To increase sales
C कर कम करने हेतु / To reduce tax
D स्टॉक बढ़ाने हेतु / To increase stock
Explanation opens after your attempt
Correct Answer
A. उचित निपटान हेतु / For fair settlement
Step 1
Concept
Proper determination reduces disputes.
Step 2
Why this answer is correct
The correct answer is A. उचित निपटान हेतु / For fair settlement. Proper determination reduces disputes.
Step 3
Exam Tip
सही निर्धारण से विवाद कम होते हैं।
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मृत साझेदार के हिस्से की गणना में कौन-सी मद सबसे पहले पहचानी जाती है?
Which item is identified first in calculating a deceased partner's share?
#accountancy
#deceased_partner_share
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A लाभांश अनुपात / Profit-sharing ratio
B बैंक शेष / Bank balance
C स्टॉक / Stock
D बिक्री / Sales
Explanation opens after your attempt
Correct Answer
A. लाभांश अनुपात / Profit-sharing ratio
Step 1
Concept
The profit-sharing ratio is the basis of most calculations.
Step 2
Why this answer is correct
The correct answer is A. लाभांश अनुपात / Profit-sharing ratio. The profit-sharing ratio is the basis of most calculations.
Step 3
Exam Tip
लाभांश अनुपात अधिकांश गणनाओं का आधार है।
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यदि सद्भावना ₹96,000 और हिस्सेदारी 1/8 है तो हिस्सा कितना होगा?
If goodwill is ₹96,000 and share is 1/8 what is the amount?
#accountancy
#deceased_partner_share
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A ₹12,000
B ₹10,000
C ₹15,000
D ₹18,000
Explanation opens after your attempt
Correct Answer
A. ₹12,000
Step 1
Concept
One-eighth of ₹96,000 is ₹12,000.
Step 2
Why this answer is correct
The correct answer is A. ₹12,000. One-eighth of ₹96,000 is ₹12,000.
Step 3
Exam Tip
₹96,000 का 1/8 भाग ₹12,000 है।
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मृत साझेदार के खाते में संचित लाभ का प्रभाव क्या होगा?
What is the effect of accumulated profits on the deceased partner's account?
#accountancy
#deceased_partner_share
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A शेष बढ़ेगा / Balance will increase
B शेष घटेगा / Balance will decrease
C कोई प्रभाव नहीं / No effect
D खाता बंद होगा / Account closes
Explanation opens after your attempt
Correct Answer
A. शेष बढ़ेगा / Balance will increase
Step 1
Concept
Accumulated profits are credited to the account.
Step 2
Why this answer is correct
The correct answer is A. शेष बढ़ेगा / Balance will increase. Accumulated profits are credited to the account.
Step 3
Exam Tip
संचित लाभ खाते में क्रेडिट किए जाते हैं।
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यदि पूंजी ₹75,000 और सद्भावना का हिस्सा ₹15,000 है तो कुल राशि कितनी होगी?
If capital is ₹75,000 and goodwill share is ₹15,000 what is the total amount?
#accountancy
#deceased_partner_share
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A ₹90,000
B ₹85,000
C ₹95,000
D ₹80,000
Explanation opens after your attempt
Correct Answer
A. ₹90,000
Step 1
Concept
Adding both gives ₹90,000.
Step 2
Why this answer is correct
The correct answer is A. ₹90,000. Adding both gives ₹90,000.
Step 3
Exam Tip
दोनों को जोड़ने पर ₹90,000 प्राप्त होते हैं।
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मृत साझेदार के हिस्से में भविष्य का लाभ क्यों नहीं जोड़ा जाता?
Why is future profit not added to the deceased partner's share?
#accountancy
#deceased_partner_share
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? Hint Small clue
A वह मृत्यु के बाद अर्जित होता है / It is earned after death
B वह नकद नहीं है / It is not cash
C वह संपत्ति है / It is an asset
D वह व्यय है / It is an expense
Explanation opens after your attempt
Correct Answer
A. वह मृत्यु के बाद अर्जित होता है / It is earned after death
Step 1
Concept
Profit after death is not his entitlement.
Step 2
Why this answer is correct
The correct answer is A. वह मृत्यु के बाद अर्जित होता है / It is earned after death. Profit after death is not his entitlement.
Step 3
Exam Tip
मृत्यु के बाद का लाभ उसका अधिकार नहीं है।
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यदि वार्षिक लाभ ₹1,92,000 और मृत्यु 5 माह बाद हुई तो अनुमानित लाभ कितना होगा?
If annual profit is ₹1,92,000 and death occurs after 5 months what is the estimated profit?
#accountancy
#deceased_partner_share
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? Hint Small clue
A ₹80,000
B ₹96,000
C ₹72,000
D ₹60,000
Explanation opens after your attempt
Correct Answer
A. ₹80,000
Step 1
Concept
₹1,92,000 × 5/12 = ₹80,000.
Step 2
Why this answer is correct
The correct answer is A. ₹80,000. ₹1,92,000 × 5/12 = ₹80,000.
Step 3
Exam Tip
₹1,92,000 × 5/12 = ₹80,000।
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मृत साझेदार के अंतिम निपटान में सद्भावना की भूमिका क्या है?
What is the role of goodwill in final settlement of a deceased partner?
#accountancy
#deceased_partner_share
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A देय राशि बढ़ाना / Increase amount due
B व्यय बढ़ाना / Increase expenses
C हानि बढ़ाना / Increase losses
D ऋण बढ़ाना / Increase debt
Explanation opens after your attempt
Correct Answer
A. देय राशि बढ़ाना / Increase amount due
Step 1
Concept
A share of goodwill provides additional entitlement.
Step 2
Why this answer is correct
The correct answer is A. देय राशि बढ़ाना / Increase amount due. A share of goodwill provides additional entitlement.
Step 3
Exam Tip
सद्भावना का हिस्सा अतिरिक्त अधिकार देता है।
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यदि आरक्षित निधि ₹54,000 और हिस्सेदारी 1/9 है तो हिस्सा कितना होगा?
If reserve is ₹54,000 and share is 1/9 what is the amount?
#accountancy
#deceased_partner_share
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? Hint Small clue
A ₹6,000
B ₹8,000
C ₹9,000
D ₹10,000
Explanation opens after your attempt
Step 1
Concept
One-ninth of ₹54,000 is ₹6,000.
Step 2
Why this answer is correct
The correct answer is A. ₹6,000. One-ninth of ₹54,000 is ₹6,000.
Step 3
Exam Tip
₹54,000 का 1/9 भाग ₹6,000 है।
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मृत साझेदार की राशि तुरंत चुकाने पर क्या आवश्यक नहीं है?
What is not necessary when the deceased partner's amount is paid immediately?
#accountancy
#deceased_partner_share
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A ऋण खाता / Loan Account
B नकद खाता / Cash Account
C बैंक खाता / Bank Account
D पूंजी खाता / Capital Account
Explanation opens after your attempt
Correct Answer
A. ऋण खाता / Loan Account
Step 1
Concept
A loan account is not needed when payment is immediate.
Step 2
Why this answer is correct
The correct answer is A. ऋण खाता / Loan Account. A loan account is not needed when payment is immediate.
Step 3
Exam Tip
तुरंत भुगतान होने पर ऋण खाता नहीं बनाया जाता।
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यदि लाभ ₹1,26,000 और हिस्सेदारी 2/7 है तो लाभ हिस्सा कितना होगा?
If profit is ₹1,26,000 and share is 2/7 what is the profit share?
#accountancy
#deceased_partner_share
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? Hint Small clue
A ₹36,000
B ₹30,000
C ₹42,000
D ₹28,000
Explanation opens after your attempt
Correct Answer
A. ₹36,000
Step 1
Concept
₹1,26,000 × 2/7 = ₹36,000.
Step 2
Why this answer is correct
The correct answer is A. ₹36,000. ₹1,26,000 × 2/7 = ₹36,000.
Step 3
Exam Tip
₹1,26,000 × 2/7 = ₹36,000।
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यदि सद्भावना ₹1,44,000 और हिस्सेदारी 1/12 है तो हिस्सा कितना होगा?
If goodwill is ₹1,44,000 and share is 1/12 what is the amount?
#accountancy
#deceased_partner_share
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? Hint Small clue
A ₹12,000
B ₹10,000
C ₹14,000
D ₹18,000
Explanation opens after your attempt
Correct Answer
A. ₹12,000
Step 1
Concept
One-twelfth of ₹1,44,000 is ₹12,000.
Step 2
Why this answer is correct
The correct answer is A. ₹12,000. One-twelfth of ₹1,44,000 is ₹12,000.
Step 3
Exam Tip
₹1,44,000 का 1/12 भाग ₹12,000 है।
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मृत साझेदार के हिस्से में पुनर्मूल्यांकन हानि क्यों घटाई जाती है?
Why is revaluation loss deducted from the deceased partner's share?
#accountancy
#deceased_partner_share
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? Hint Small clue
A वह हानि में भी भागीदार था / He shared losses too
B वह नया साझेदार था / He was a new partner
C वह ऋणदाता था / He was a creditor
D वह ग्राहक था / He was a customer
Explanation opens after your attempt
Correct Answer
A. वह हानि में भी भागीदार था / He shared losses too
Step 1
Concept
Partners share 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. Partners share both profits and losses.
Step 3
Exam Tip
साझेदार लाभ और हानि दोनों में भाग लेते हैं।
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यदि पूंजी ₹1,20,000 और संचित लाभ का हिस्सा ₹18,000 है तो कुल राशि कितनी होगी?
If capital is ₹1,20,000 and share of accumulated profit is ₹18,000 what is the total amount?
#accountancy
#deceased_partner_share
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? Hint Small clue
A ₹1,38,000
B ₹1,28,000
C ₹1,30,000
D ₹1,40,000
Explanation opens after your attempt
Correct Answer
A. ₹1,38,000
Step 1
Concept
Adding both gives ₹1,38,000.
Step 2
Why this answer is correct
The correct answer is A. ₹1,38,000. Adding both gives ₹1,38,000.
Step 3
Exam Tip
दोनों को जोड़ने पर ₹1,38,000 प्राप्त होते हैं।
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मृत साझेदार के लाभ हिस्से का अनुमान लगाने में किस अवधि का प्रयोग किया जाता है?
Which period is used while estimating a deceased partner's profit share?
#accountancy
#deceased_partner_share
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A मृत्यु तक की अवधि / Period up to death
B पूरा वर्ष / Full year always
C अगला वर्ष / Next year
D पिछले दो वर्ष / Previous two years
Explanation opens after your attempt
Correct Answer
A. मृत्यु तक की अवधि / Period up to death
Step 1
Concept
The period up to death is taken as the basis.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु तक की अवधि / Period up to death. The period up to death is taken as the basis.
Step 3
Exam Tip
मृत्यु तक की अवधि को आधार बनाया जाता है।
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यदि लाभ ₹84,000 और हिस्सेदारी 3/14 है तो लाभ हिस्सा कितना होगा?
If profit is ₹84,000 and share is 3/14 what is the profit share?
#accountancy
#deceased_partner_share
50 50-50 2 wrong hide
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? Hint Small clue
A ₹18,000
B ₹12,000
C ₹16,000
D ₹20,000
Explanation opens after your attempt
Correct Answer
A. ₹18,000
Step 1
Concept
₹84,000 × 3/14 = ₹18,000.
Step 2
Why this answer is correct
The correct answer is A. ₹18,000. ₹84,000 × 3/14 = ₹18,000.
Step 3
Exam Tip
₹84,000 × 3/14 = ₹18,000।
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मृत साझेदार के हिस्से का सही लेखांकन क्या सुनिश्चित करता है?
What does proper accounting of a deceased partner's share ensure?
#accountancy
#deceased_partner_share
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A सही भुगतान / Correct settlement
B अधिक बिक्री / Higher sales
C अधिक लाभ / Higher profit
D अधिक स्टॉक / More stock
Explanation opens after your attempt
Correct Answer
A. सही भुगतान / Correct settlement
Step 1
Concept
Proper accounting ensures correct settlement.
Step 2
Why this answer is correct
The correct answer is A. सही भुगतान / Correct settlement. Proper accounting ensures correct settlement.
Step 3
Exam Tip
सही लेखांकन से उचित भुगतान सुनिश्चित होता है।
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यदि आरक्षित निधि ₹1,20,000 और हिस्सेदारी 5% है तो हिस्सा कितना होगा?
If reserve is ₹1,20,000 and share is 5% what is the amount?
#accountancy
#deceased_partner_share
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A ₹6,000
B ₹5,000
C ₹8,000
D ₹10,000
Explanation opens after your attempt
Step 1
Concept
5% of ₹1,20,000 is ₹6,000.
Step 2
Why this answer is correct
The correct answer is A. ₹6,000. 5% of ₹1,20,000 is ₹6,000.
Step 3
Exam Tip
₹1,20,000 का 5% ₹6,000 है।
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मृत साझेदार के अंतिम निपटान में कौन-सी मद सामान्यतः शामिल रहती है?
Which item is generally included in the final settlement of a deceased partner?
#accountancy
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A पूंजी शेष / Capital Balance
B भविष्य की बिक्री / Future Sales
C भविष्य की आय / Future Income
D नई पूंजी / New Capital
Explanation opens after your attempt
Correct Answer
A. पूंजी शेष / Capital Balance
Step 1
Concept
Capital balance is an important part of the final amount due.
Step 2
Why this answer is correct
The correct answer is A. पूंजी शेष / Capital Balance. Capital balance is an important part of the final amount due.
Step 3
Exam Tip
पूंजी शेष अंतिम देय राशि का महत्वपूर्ण भाग है।
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मृत साझेदार की मृत्यु के समय यदि निवेश उतार-चढ़ाव निधि ₹30,000 है और कोई संभावित हानि नहीं है तथा उसका लाभांश अनुपात 1/3 है, तो उसके खाते में कितनी राशि जमा होगी?
At the time of death, if Investment Fluctuation Reserve is ₹30,000 and there is no expected loss and his profit-sharing ratio is 1/3, how much will be credited to his account?
#accountancy
#deceased_partner_share
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A ₹10,000
B ₹15,000
C ₹5,000
D ₹30,000
Explanation opens after your attempt
Correct Answer
A. ₹10,000
Step 1
Concept
One-third of ₹30,000 is ₹10,000. The reserve is distributed when no risk exists.
Step 2
Why this answer is correct
The correct answer is A. ₹10,000. One-third of ₹30,000 is ₹10,000. The reserve is distributed when no risk exists.
Step 3
Exam Tip
₹30,000 का 1/3 भाग ₹10,000 है। जोखिम न होने पर निधि वितरित की जाती है।
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मृत साझेदार के हिस्से की गणना में संचित लाभ और सामान्य आरक्षित निधि को किस श्रेणी में रखा जाता है?
In the calculation of a deceased partner's share, accumulated profits and general reserve are classified under which category?
#accountancy
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A लाभ प्रकृति की मदें / Profit nature items
B दायित्व मदें / Liability items
C व्यय मदें / Expense items
D संपत्ति मदें / Asset items
Explanation opens after your attempt
Correct Answer
A. लाभ प्रकृति की मदें / Profit nature items
Step 1
Concept
Both represent previously earned profits. Therefore they are treated as profit nature items.
Step 2
Why this answer is correct
The correct answer is A. लाभ प्रकृति की मदें / Profit nature items. Both represent previously earned profits. Therefore they are treated as profit nature items.
Step 3
Exam Tip
दोनों पूर्व अर्जित लाभों का प्रतिनिधित्व करते हैं। इसलिए इन्हें लाभ प्रकृति की मदें माना जाता है।
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