विघटन के समय यदि सभी संपत्तियां पुस्तकीय मूल्य पर बिक जाएं और कोई अतिरिक्त व्यय न हो तो वास्तविकीकरण परिणाम क्या होगा?
At dissolution if all assets are sold at book value and there are no extra expenses what will be the realisation result?
#realisation
#result
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A लाभ / Profit
B हानि / Loss
C न लाभ न हानि / No Profit No Loss
D पूंजी वृद्धि / Increase in Capital
Explanation opens after your attempt
Correct Answer
C. न लाभ न हानि / No Profit No Loss
Step 1
Concept
When book value equals realised value there is no profit or loss. This is a basic concept.
Step 2
Why this answer is correct
The correct answer is C. न लाभ न हानि / No Profit No Loss. When book value equals realised value there is no profit or loss. This is a basic concept.
Step 3
Exam Tip
पुस्तकीय और प्राप्त मूल्य समान होने पर लाभ या हानि नहीं होती। यह मूल अवधारणा है।
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किस स्थिति में वास्तविकीकरण खाते को क्रेडिट किया जाता है?
In which situation is the Realisation Account credited?
#liabilities
#realisation
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A संपत्ति स्थानांतरण पर / On transfer of assets
B देनदारी स्थानांतरण पर / On transfer of liabilities
C व्यय भुगतान पर / On payment of expenses
D हानि वितरण पर / On distribution of loss
Explanation opens after your attempt
Correct Answer
B. देनदारी स्थानांतरण पर / On transfer of liabilities
Step 1
Concept
Liabilities are transferred to the credit side of Realisation Account. Remember the rule.
Step 2
Why this answer is correct
The correct answer is B. देनदारी स्थानांतरण पर / On transfer of liabilities. Liabilities are transferred to the credit side of Realisation Account. Remember the rule.
Step 3
Exam Tip
देनदारियां वास्तविकीकरण खाते के क्रेडिट पक्ष में स्थानांतरित होती हैं। नियम याद रखें।
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यदि एक मशीन का पुस्तकीय मूल्य ₹32000 है और उसे ₹35000 में बेचा गया तो लाभ कितना होगा?
If a machine with book value ₹32000 is sold for ₹35000 what is the profit?
#numerical
#asset-sale
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A ₹2000
B ₹3000
C ₹3500
D ₹4000
Explanation opens after your attempt
Step 1
Concept
The sale value exceeds book value by ₹3000. That is the profit.
Step 2
Why this answer is correct
The correct answer is B. ₹3000. The sale value exceeds book value by ₹3000. That is the profit.
Step 3
Exam Tip
विक्रय मूल्य पुस्तकीय मूल्य से ₹3000 अधिक है। यही लाभ है।
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विघटन पर कर्मचारियों का बकाया वेतन किस श्रेणी में माना जाता है?
Outstanding salaries to employees on dissolution are treated as which category?
#outstanding-salary
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A संपत्ति / Asset
B बाहरी देनदारी / External Liability
C पूंजी / Capital
D आरक्षित निधि / Reserve
Explanation opens after your attempt
Correct Answer
B. बाहरी देनदारी / External Liability
Step 1
Concept
Outstanding salaries are external liabilities. They are settled with priority.
Step 2
Why this answer is correct
The correct answer is B. बाहरी देनदारी / External Liability. Outstanding salaries are external liabilities. They are settled with priority.
Step 3
Exam Tip
कर्मचारियों का बकाया वेतन बाहरी दायित्व है। इसे प्राथमिकता से चुकाया जाता है।
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वास्तविकीकरण खाते में फर्नीचर को किस मूल्य पर स्थानांतरित किया जाता है?
At what value is furniture transferred to the Realisation Account?
#furniture
#book-value
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A बाजार मूल्य / Market Value
B पुस्तकीय मूल्य / Book Value
C शून्य मूल्य / Zero Value
D विक्रय मूल्य / Sale Value
Explanation opens after your attempt
Correct Answer
B. पुस्तकीय मूल्य / Book Value
Step 1
Concept
Assets are generally transferred at book value. This is an important exam point.
Step 2
Why this answer is correct
The correct answer is B. पुस्तकीय मूल्य / Book Value. Assets are generally transferred at book value. This is an important exam point.
Step 3
Exam Tip
संपत्तियां सामान्यतः पुस्तकीय मूल्य पर स्थानांतरित होती हैं। यह परीक्षा का महत्वपूर्ण बिंदु है।
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यदि लेनदार ₹15000 का था और ₹14500 में निपट गया तो लाभ कितना होगा?
If a creditor of ₹15000 is settled for ₹14500 what is the gain?
#creditor
#gain
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A ₹300
B ₹400
C ₹500
D ₹600
Explanation opens after your attempt
Step 1
Concept
Settling a ₹15000 liability for ₹14500 results in a gain of ₹500.
Step 2
Why this answer is correct
The correct answer is C. ₹500. Settling a ₹15000 liability for ₹14500 results in a gain of ₹500.
Step 3
Exam Tip
₹15000 की देनदारी ₹14500 में चुकाने पर ₹500 का लाभ होता है।
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विघटन पर संचित हानि का वितरण किस अनुपात में किया जाता है?
In which ratio are accumulated losses distributed on dissolution?
#accumulated-loss
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A पूंजी अनुपात / Capital Ratio
B लाभांश अनुपात / Profit Sharing Ratio
C नकद अनुपात / Cash Ratio
D ऋण अनुपात / Loan Ratio
Explanation opens after your attempt
Correct Answer
B. लाभांश अनुपात / Profit Sharing Ratio
Step 1
Concept
Accumulated losses are distributed among partners in the profit-sharing ratio.
Step 2
Why this answer is correct
The correct answer is B. लाभांश अनुपात / Profit Sharing Ratio. Accumulated losses are distributed among partners in the profit-sharing ratio.
Step 3
Exam Tip
संचित हानियां साझेदारों में लाभांश अनुपात में बांटी जाती हैं।
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यदि साझेदार ने वास्तविकीकरण व्यय स्वयं वहन किया और फर्म ने प्रतिपूर्ति नहीं की तो क्या होगा?
If a partner bears realisation expenses and the firm does not reimburse him what happens?
#expense
#bearing
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A वास्तविकीकरण खाते में डेबिट / Debit Realisation Account
B कोई प्रविष्टि नहीं / No Entry
C नकद खाते में क्रेडिट / Credit Cash Account
D पूंजी खाते में डेबिट / Debit Capital Account
Explanation opens after your attempt
Correct Answer
B. कोई प्रविष्टि नहीं / No Entry
Step 1
Concept
If there is no reimbursement no entry is needed in the firm's books.
Step 2
Why this answer is correct
The correct answer is B. कोई प्रविष्टि नहीं / No Entry. If there is no reimbursement no entry is needed in the firm's books.
Step 3
Exam Tip
प्रतिपूर्ति न होने पर फर्म की पुस्तकों में कोई प्रविष्टि आवश्यक नहीं होती।
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वास्तविकीकरण खाते का मुख्य उद्देश्य क्या मापा जाता है?
What is primarily measured by the Realisation Account?
#objective
#realisation
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A पूंजी परिवर्तन / Capital Change
B निपटान का लाभ या हानि / Gain or Loss on Settlement
C बिक्री लाभ / Sales Profit
D कर देयता / Tax Liability
Explanation opens after your attempt
Correct Answer
B. निपटान का लाभ या हानि / Gain or Loss on Settlement
Step 1
Concept
It shows the result of settling assets and liabilities.
Step 2
Why this answer is correct
The correct answer is B. निपटान का लाभ या हानि / Gain or Loss on Settlement. It shows the result of settling assets and liabilities.
Step 3
Exam Tip
यह संपत्तियों और देनदारियों के निपटान का परिणाम बताता है।
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₹42000 पुस्तकीय मूल्य वाली संपत्ति ₹40000 में बिकी। हानि कितनी है?
An asset with book value ₹42000 is sold for ₹40000. What is the loss?
#loss
#asset
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A ₹1000
B ₹1500
C ₹2000
D ₹2500
Explanation opens after your attempt
Step 1
Concept
The difference between book value and sale value is ₹2000. That is the loss.
Step 2
Why this answer is correct
The correct answer is C. ₹2000. The difference between book value and sale value is ₹2000. That is the loss.
Step 3
Exam Tip
पुस्तकीय मूल्य और विक्रय मूल्य का अंतर ₹2000 है। यही हानि है।
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विघटन पर बैंक ओवरड्राफ्ट किस प्रकार का खाता है?
What type of account is a bank overdraft on dissolution?
#bank-overdraft
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A संपत्ति / Asset
B बाहरी देनदारी / External Liability
C पूंजी / Capital
D आय / Income
Explanation opens after your attempt
Correct Answer
B. बाहरी देनदारी / External Liability
Step 1
Concept
Bank overdraft is an external liability. It is paid with priority.
Step 2
Why this answer is correct
The correct answer is B. बाहरी देनदारी / External Liability. Bank overdraft is an external liability. It is paid with priority.
Step 3
Exam Tip
बैंक ओवरड्राफ्ट एक बाहरी दायित्व है। इसका भुगतान प्राथमिकता से किया जाता है।
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साझेदार द्वारा ली गई संपत्ति का मूल्य किस खाते में क्रेडिट किया जाता है?
The value of an asset taken over by a partner is credited to which account?
#asset-takeover
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A पूंजी खाता / Capital Account
B वास्तविकीकरण खाता / Realisation Account
C नकद खाता / Cash Account
D आहरण खाता / Drawings Account
Explanation opens after your attempt
Correct Answer
B. वास्तविकीकरण खाता / Realisation Account
Step 1
Concept
Asset takeover by a partner is credited to the Realisation Account.
Step 2
Why this answer is correct
The correct answer is B. वास्तविकीकरण खाता / Realisation Account. Asset takeover by a partner is credited to the Realisation Account.
Step 3
Exam Tip
संपत्ति का अधिग्रहण वास्तविकीकरण खाते के क्रेडिट में दिखाया जाता है।
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फर्म के विघटन पर सबसे अंत में किसका भुगतान किया जाता है?
Who is paid last on dissolution of a firm?
#settlement-order
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A लेनदार / Creditors
B साझेदार ऋणदाता / Partner Loan Holder
C साझेदार पूंजी / Partners' Capital
D कर्मचारी / Employees
Explanation opens after your attempt
Correct Answer
C. साझेदार पूंजी / Partners' Capital
Step 1
Concept
Capital repayment is made after all other claims are settled.
Step 2
Why this answer is correct
The correct answer is C. साझेदार पूंजी / Partners' Capital. Capital repayment is made after all other claims are settled.
Step 3
Exam Tip
पूंजी की वापसी सभी अन्य दावों के बाद होती है।
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यदि वास्तविकीकरण व्यय ₹2500 है तो इसे किस पक्ष में दिखाया जाएगा?
If realisation expense is ₹2500 on which side is it shown?
#expense-treatment
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A डेबिट पक्ष / Debit Side
B क्रेडिट पक्ष / Credit Side
C दोनों पक्ष / Both Sides
D कहीं नहीं / Nowhere
Explanation opens after your attempt
Correct Answer
A. डेबिट पक्ष / Debit Side
Step 1
Concept
Realisation expense is recorded on the debit side.
Step 2
Why this answer is correct
The correct answer is A. डेबिट पक्ष / Debit Side. Realisation expense is recorded on the debit side.
Step 3
Exam Tip
वास्तविकीकरण व्यय डेबिट पक्ष में दर्ज किया जाता है।
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कौन सी मद वास्तविकीकरण खाते में नहीं जाती?
Which item does not go to the Realisation Account?
#partner-loan
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A स्टॉक / Stock
B फर्नीचर / Furniture
C साझेदार ऋण / Partner's Loan
D मशीनरी / Machinery
Explanation opens after your attempt
Correct Answer
C. साझेदार ऋण / Partner's Loan
Step 1
Concept
Partner's loan is settled separately and is not transferred to Realisation Account.
Step 2
Why this answer is correct
The correct answer is C. साझेदार ऋण / Partner's Loan. Partner's loan is settled separately and is not transferred to Realisation Account.
Step 3
Exam Tip
साझेदार ऋण अलग से निपटाया जाता है। यह वास्तविकीकरण खाते में स्थानांतरित नहीं होता।
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यदि कुल वास्तविकीकरण लाभ ₹18000 है और अनुपात 5:4 है तो पहले साझेदार का हिस्सा कितना होगा?
If total realisation profit is ₹18000 and ratio is 5:4 what is the first partner's share?
#profit-sharing
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A ₹8000
B ₹9000
C ₹10000
D ₹11000
Explanation opens after your attempt
Step 1
Concept
Dividing ₹18000 in 5:4 gives ₹10000 to the first partner.
Step 2
Why this answer is correct
The correct answer is C. ₹10000. Dividing ₹18000 in 5:4 gives ₹10000 to the first partner.
Step 3
Exam Tip
₹18000 का 5:4 में विभाजन करने पर पहला हिस्सा ₹10000 होता है।
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अवितरित संपत्ति मिलने पर उसका विक्रय मूल्य कहाँ दर्ज किया जाता है?
Where is the sale value of an unrecorded asset recorded?
#unrecorded-asset
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A वास्तविकीकरण खाते के क्रेडिट में / Credit of Realisation Account
B डेबिट में / Debit Side
C पूंजी खाते में / Capital Account
D बैंक ऋण खाते में / Bank Loan Account
Explanation opens after your attempt
Correct Answer
A. वास्तविकीकरण खाते के क्रेडिट में / Credit of Realisation Account
Step 1
Concept
Amount realised from an unrecorded asset is credited to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. वास्तविकीकरण खाते के क्रेडिट में / Credit of Realisation Account. Amount realised from an unrecorded asset is credited to Realisation Account.
Step 3
Exam Tip
अवितरित संपत्ति से प्राप्त राशि क्रेडिट पक्ष में जाती है।
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विघटन पर पूंजी खातों का अंतिम शेष क्या दर्शाता है?
What does the final balance of capital accounts indicate on dissolution?
#capital-balance
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A लाभांश / Dividend
B साझेदार का अंतिम दावा / Final Claim of Partner
C कर / Tax
D राजस्व / Revenue
Explanation opens after your attempt
Correct Answer
B. साझेदार का अंतिम दावा / Final Claim of Partner
Step 1
Concept
The final capital balance shows the partner's final claim or obligation.
Step 2
Why this answer is correct
The correct answer is B. साझेदार का अंतिम दावा / Final Claim of Partner. The final capital balance shows the partner's final claim or obligation.
Step 3
Exam Tip
पूंजी खाते का अंतिम शेष साझेदार की प्राप्ति या देयता बताता है।
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यदि देनदारी ₹22000 थी और ₹21500 में चुकाई गई तो लाभ कितना होगा?
If a liability of ₹22000 is settled for ₹21500 what is the gain?
#liability-settlement
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A ₹300
B ₹400
C ₹500
D ₹600
Explanation opens after your attempt
Step 1
Concept
A payment lower by ₹500 results in a gain of ₹500.
Step 2
Why this answer is correct
The correct answer is C. ₹500. A payment lower by ₹500 results in a gain of ₹500.
Step 3
Exam Tip
₹500 कम भुगतान किया गया इसलिए ₹500 का लाभ हुआ।
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वास्तविकीकरण खाते में स्थानांतरित देनदारी किस पक्ष में जाती है?
Transferred liabilities appear on which side of Realisation Account?
#liabilities
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A डेबिट / Debit
B क्रेडिट / Credit
C दोनों / Both
D किसी में नहीं / Neither
Explanation opens after your attempt
Correct Answer
B. क्रेडिट / Credit
Step 1
Concept
Liabilities are transferred to the credit side.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट / Credit. Liabilities are transferred to the credit side.
Step 3
Exam Tip
देनदारियां क्रेडिट पक्ष में स्थानांतरित की जाती हैं।
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यदि कोई साझेदार फर्म की संपत्ति ₹12000 पर लेता है तो उसका पूंजी खाता कितना प्रभावित होगा?
If a partner takes over a firm's asset at ₹12000 how is his capital account affected?
#partner-asset
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A ₹12000 डेबिट / Debit ₹12000
B ₹12000 क्रेडिट / Credit ₹12000
C कोई प्रभाव नहीं / No Effect
D ₹6000 डेबिट / Debit ₹6000
Explanation opens after your attempt
Correct Answer
A. ₹12000 डेबिट / Debit ₹12000
Step 1
Concept
When a partner takes over an asset his capital account is debited.
Step 2
Why this answer is correct
The correct answer is A. ₹12000 डेबिट / Debit ₹12000. When a partner takes over an asset his capital account is debited.
Step 3
Exam Tip
संपत्ति लेने पर साझेदार का पूंजी खाता डेबिट किया जाता है।
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विघटन पर निवेश बेचने से प्राप्त राशि किस खाते में आती है?
Amount received from sale of investments on dissolution goes to which account?
#investment-sale
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A नकद खाता / Cash Account
B वेतन खाता / Salary Account
C खरीद खाता / Purchase Account
D आरक्षित निधि / Reserve
Explanation opens after your attempt
Correct Answer
A. नकद खाता / Cash Account
Step 1
Concept
The amount received is recorded in the Cash Account.
Step 2
Why this answer is correct
The correct answer is A. नकद खाता / Cash Account. The amount received is recorded in the Cash Account.
Step 3
Exam Tip
प्राप्त राशि नकद खाते में दर्ज की जाती है।
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वास्तविकीकरण हानि ₹9000 है और अनुपात 1:2 है। दूसरे साझेदार का हिस्सा कितना होगा?
Realisation loss is ₹9000 and ratio is 1:2. What is the second partner's share?
#loss-sharing
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A ₹3000
B ₹4500
C ₹6000
D ₹9000
Explanation opens after your attempt
Step 1
Concept
In a 1:2 ratio there are 3 parts. The second partner bears ₹6000.
Step 2
Why this answer is correct
The correct answer is C. ₹6000. In a 1:2 ratio there are 3 parts. The second partner bears ₹6000.
Step 3
Exam Tip
1:2 में कुल 3 भाग होते हैं। दूसरे साझेदार का हिस्सा ₹6000 है।
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फर्म के विघटन पर लाभांश अनुपात का उपयोग मुख्यतः किस लिए होता है?
On dissolution profit-sharing ratio is mainly used for what?
#ratio-use
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A संपत्ति मूल्यांकन / Asset Valuation
B लाभ या हानि वितरण / Distribution of Profit or Loss
C ऋण भुगतान / Loan Payment
D नकद गणना / Cash Calculation
Explanation opens after your attempt
Correct Answer
B. लाभ या हानि वितरण / Distribution of Profit or Loss
Step 1
Concept
Realisation profit or loss is shared in this ratio.
Step 2
Why this answer is correct
The correct answer is B. लाभ या हानि वितरण / Distribution of Profit or Loss. Realisation profit or loss is shared in this ratio.
Step 3
Exam Tip
वास्तविकीकरण लाभ या हानि इसी अनुपात में बांटे जाते हैं।
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यदि एक संपत्ति ₹28000 पुस्तकीय मूल्य से ₹26000 में बेची गई तो हानि क्या होगी?
If an asset with book value ₹28000 is sold for ₹26000 what is the loss?
#asset-loss
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A ₹1000
B ₹1500
C ₹2000
D ₹2500
Explanation opens after your attempt
Step 1
Concept
The difference between ₹28000 and ₹26000 is ₹2000. That is the loss.
Step 2
Why this answer is correct
The correct answer is C. ₹2000. The difference between ₹28000 and ₹26000 is ₹2000. That is the loss.
Step 3
Exam Tip
₹28000 और ₹26000 का अंतर ₹2000 है। यही हानि है।
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वास्तविकीकरण खाते में नकद प्राप्ति का प्रभाव किस ओर दिखाई देता है?
Where is the effect of cash realised from assets reflected?
#cash-realisation
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A क्रेडिट पक्ष / Credit Side
B डेबिट पक्ष / Debit Side
C पूंजी खाते में / Capital Account
D वेतन खाते में / Salary Account
Explanation opens after your attempt
Correct Answer
A. क्रेडिट पक्ष / Credit Side
Step 1
Concept
Realisation from assets is shown on the credit side of Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट पक्ष / Credit Side. Realisation from assets is shown on the credit side of Realisation Account.
Step 3
Exam Tip
संपत्तियों की प्राप्ति वास्तविकीकरण खाते के क्रेडिट में दिखाई जाती है।
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किस खाते में वास्तविकीकरण लाभ का अंतरण किया जाता है?
To which account is realisation profit transferred?
#profit-transfer
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A पूंजी खाते / Capital Accounts
B नकद खाते / Cash Accounts
C वेतन खाते / Salary Accounts
D स्टॉक खाते / Stock Accounts
Explanation opens after your attempt
Correct Answer
A. पूंजी खाते / Capital Accounts
Step 1
Concept
Profit is transferred to partners' capital accounts.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाते / Capital Accounts. Profit is transferred to partners' capital accounts.
Step 3
Exam Tip
लाभ साझेदारों के पूंजी खातों में स्थानांतरित किया जाता है।
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यदि कोई अवितरित देनदारी ₹3000 की चुकाई गई तो यह किस प्रकार की मद है?
If an unrecorded liability of ₹3000 is paid what type of item is it?
#unrecorded-liability
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A अतिरिक्त दायित्व / Additional Liability
B अतिरिक्त संपत्ति / Additional Asset
C पूंजी / Capital
D राजस्व / Revenue
Explanation opens after your attempt
Correct Answer
A. अतिरिक्त दायित्व / Additional Liability
Step 1
Concept
It is a previously unrecorded liability and must be settled properly.
Step 2
Why this answer is correct
The correct answer is A. अतिरिक्त दायित्व / Additional Liability. It is a previously unrecorded liability and must be settled properly.
Step 3
Exam Tip
यह पहले दर्ज न की गई देनदारी है। इसे उचित रूप से निपटाया जाता है।
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विघटन पर कौन सा खाता सभी समायोजनों के बाद बंद हो जाता है?
Which account closes after all adjustments on dissolution?
#closure
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A वास्तविकीकरण खाता / Realisation Account
B पूंजी खाता / Capital Account
C दोनों / Both
D किसी भी नहीं / None
Explanation opens after your attempt
Correct Answer
C. दोनों / Both
Step 1
Concept
After all transfers both accounts are closed.
Step 2
Why this answer is correct
The correct answer is C. दोनों / Both. After all transfers both accounts are closed.
Step 3
Exam Tip
सभी हस्तांतरण पूरे होने के बाद दोनों खाते बंद हो जाते हैं।
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यदि फर्म की देनदारियां पूरी तरह चुक गई हों तो अगला कदम क्या होगा?
If all liabilities have been fully paid what is the next step?
#settlement-order
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A पूंजी का भुगतान / Payment of Capital
B नई साझेदारी / New Partnership
C कर निर्धारण / Tax Assessment
D स्टॉक खरीद / Purchase of Stock
Explanation opens after your attempt
Correct Answer
A. पूंजी का भुगतान / Payment of Capital
Step 1
Concept
After liabilities are settled capital is repaid.
Step 2
Why this answer is correct
The correct answer is A. पूंजी का भुगतान / Payment of Capital. After liabilities are settled capital is repaid.
Step 3
Exam Tip
देनदारियां चुकाने के बाद पूंजी लौटाई जाती है।
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साझेदार ऋण का भुगतान बाहरी देनदारियों की तुलना में कब होता है?
When is a partner's loan repaid relative to external liabilities?
#partner-loan-order
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A पहले / Before
B बाद में / After
C साथ में / Together
D कभी नहीं / Never
Explanation opens after your attempt
Correct Answer
B. बाद में / After
Step 1
Concept
A partner's loan is repaid after external liabilities.
Step 2
Why this answer is correct
The correct answer is B. बाद में / After. A partner's loan is repaid after external liabilities.
Step 3
Exam Tip
बाहरी देनदारियों के बाद साझेदार ऋण का भुगतान होता है।
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यदि वास्तविकीकरण खाते में कुल हानि ₹6000 है और अनुपात 1:1 है तो प्रत्येक साझेदार कितना वहन करेगा?
If total realisation loss is ₹6000 and ratio is 1:1 how much will each partner bear?
#loss-equal
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A ₹2000
B ₹2500
C ₹3000
D ₹6000
Explanation opens after your attempt
Step 1
Concept
In an equal ratio each partner bears ₹3000.
Step 2
Why this answer is correct
The correct answer is C. ₹3000. In an equal ratio each partner bears ₹3000.
Step 3
Exam Tip
समान अनुपात में दोनों साझेदार ₹3000-₹3000 वहन करेंगे।
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किस मद का भुगतान वास्तविकीकरण व्यय नहीं माना जाता?
Which payment is not considered a realisation expense?
#expense-classification
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A नीलामी शुल्क / Auction Charges
B कानूनी शुल्क / Legal Charges
C साझेदार की निजी खरीद / Partner's Personal Purchase
D परिवहन व्यय / Transport Expense
Explanation opens after your attempt
Correct Answer
C. साझेदार की निजी खरीद / Partner's Personal Purchase
Step 1
Concept
A partner's personal purchase is not a realisation expense of the firm.
Step 2
Why this answer is correct
The correct answer is C. साझेदार की निजी खरीद / Partner's Personal Purchase. A partner's personal purchase is not a realisation expense of the firm.
Step 3
Exam Tip
साझेदार की निजी खरीद फर्म का वास्तविकीकरण व्यय नहीं है।
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यदि फर्नीचर ₹18000 पुस्तकीय मूल्य पर था और ₹21000 में बिका तो लाभ कितना होगा?
If furniture had a book value of ₹18000 and sold for ₹21000 what is the profit?
#furniture-profit
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A ₹2000
B ₹2500
C ₹3000
D ₹3500
Explanation opens after your attempt
Step 1
Concept
The difference of ₹3000 is the profit.
Step 2
Why this answer is correct
The correct answer is C. ₹3000. The difference of ₹3000 is the profit.
Step 3
Exam Tip
₹21000 और ₹18000 का अंतर ₹3000 है। यही लाभ है।
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विघटन पर देनदारियों के निपटान का लेखा किस खाते में केंद्रित होता है?
Accounting for settlement of liabilities is concentrated in which account?
#liability-accounting
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A वास्तविकीकरण खाता / Realisation Account
B पूंजी खाता / Capital Account
C आहरण खाता / Drawings Account
D बिक्री खाता / Sales Account
Explanation opens after your attempt
Correct Answer
A. वास्तविकीकरण खाता / Realisation Account
Step 1
Concept
Settlement of liabilities is reflected in the Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. वास्तविकीकरण खाता / Realisation Account. Settlement of liabilities is reflected in the Realisation Account.
Step 3
Exam Tip
देनदारियों का निपटान वास्तविकीकरण खाते में दर्शाया जाता है।
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यदि नकद शेष सभी भुगतान के बाद ₹16000 बचता है तो यह राशि किसे मिलेगी?
If ₹16000 cash remains after all payments who receives it?
#cash-balance
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A बैंक / Bank
B लेनदार / Creditor
C साझेदार / Partners
D सरकार / Government
Explanation opens after your attempt
Correct Answer
C. साझेदार / Partners
Step 1
Concept
The final balance is distributed among partners.
Step 2
Why this answer is correct
The correct answer is C. साझेदार / Partners. The final balance is distributed among partners.
Step 3
Exam Tip
अंतिम शेष साझेदारों के बीच वितरित किया जाता है।
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वास्तविकीकरण खाते के डेबिट पक्ष में कौन सी मद आती है?
Which item appears on the debit side of Realisation Account?
#debit-side
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A देनदारियां / Liabilities
B संपत्तियां / Assets
C आरक्षित निधि / Reserve
D पूंजी / Capital
Explanation opens after your attempt
Correct Answer
B. संपत्तियां / Assets
Step 1
Concept
Assets are entered on the debit side at book value.
Step 2
Why this answer is correct
The correct answer is B. संपत्तियां / Assets. Assets are entered on the debit side at book value.
Step 3
Exam Tip
संपत्तियां पुस्तकीय मूल्य पर डेबिट पक्ष में दर्ज होती हैं।
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यदि साझेदार A और B का अनुपात 4:3 है तथा लाभ ₹14000 है तो B का हिस्सा कितना होगा?
If partners A and B share profits in ratio 4:3 and profit is ₹14000 what is B's share?
#ratio-profit
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A ₹6000
B ₹7000
C ₹8000
D ₹9000
Explanation opens after your attempt
Step 1
Concept
B receives 3/7 of ₹14000 which equals ₹6000.
Step 2
Why this answer is correct
The correct answer is A. ₹6000. B receives 3/7 of ₹14000 which equals ₹6000.
Step 3
Exam Tip
₹14000 का 3/7 भाग ₹6000 होता है।
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अवितरित संपत्ति के प्राप्त मूल्य से सामान्यतः क्या प्रभाव पड़ता है?
What effect generally arises from value realised from an unrecorded asset?
#unrecorded-asset-effect
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A वास्तविकीकरण परिणाम में सुधार / Improvement in Realisation Result
B पूंजी समाप्त / Capital Ends
C ऋण बढ़ता है / Loan Increases
D व्यय बढ़ता है / Expense Increases
Explanation opens after your attempt
Correct Answer
A. वास्तविकीकरण परिणाम में सुधार / Improvement in Realisation Result
Step 1
Concept
Additional realisation improves the realisation result.
Step 2
Why this answer is correct
The correct answer is A. वास्तविकीकरण परिणाम में सुधार / Improvement in Realisation Result. Additional realisation improves the realisation result.
Step 3
Exam Tip
अतिरिक्त प्राप्ति वास्तविकीकरण परिणाम को बेहतर बनाती है।
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विघटन के समय कौन सा खाता नकद प्रवाह का सार प्रस्तुत करता है?
Which account summarizes cash flows during dissolution?
#cash-flow
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A नकद खाता / Cash Account
B पूंजी खाता / Capital Account
C वास्तविकीकरण खाता / Realisation Account
D स्टॉक खाता / Stock Account
Explanation opens after your attempt
Correct Answer
A. नकद खाता / Cash Account
Step 1
Concept
All receipts and payments are recorded in the Cash Account.
Step 2
Why this answer is correct
The correct answer is A. नकद खाता / Cash Account. All receipts and payments are recorded in the Cash Account.
Step 3
Exam Tip
सभी प्राप्तियां और भुगतान नकद खाते में दर्ज होते हैं।
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यदि मशीनरी ₹50000 पुस्तकीय मूल्य पर थी और ₹54000 में बिकी तो लाभ कितना होगा?
If machinery had a book value of ₹50000 and sold for ₹54000 what is the profit?
#machinery-profit
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A ₹3000
B ₹4000
C ₹5000
D ₹6000
Explanation opens after your attempt
Step 1
Concept
The difference of ₹4000 represents profit.
Step 2
Why this answer is correct
The correct answer is B. ₹4000. The difference of ₹4000 represents profit.
Step 3
Exam Tip
₹54000 और ₹50000 का अंतर ₹4000 है।
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वास्तविकीकरण खाते का संतुलन अंततः कहाँ स्थानांतरित होता है?
Where is the balance of Realisation Account ultimately transferred?
#balance-transfer
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A पूंजी खाते / Capital Accounts
B नकद खाते / Cash Account
C विक्रय खाते / Sales Account
D खरीद खाते / Purchase Account
Explanation opens after your attempt
Correct Answer
A. पूंजी खाते / Capital Accounts
Step 1
Concept
Final profit or loss is transferred to capital accounts.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाते / Capital Accounts. Final profit or loss is transferred to capital accounts.
Step 3
Exam Tip
अंतिम लाभ या हानि पूंजी खातों में स्थानांतरित होती है।
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यदि देनदारी ₹17000 थी और ₹17600 में चुकाई गई तो परिणाम क्या होगा?
If a liability of ₹17000 is settled for ₹17600 what is the result?
#liability-loss
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A ₹600 लाभ / ₹600 Profit
B ₹600 हानि / ₹600 Loss
C ₹700 लाभ / ₹700 Profit
D कोई प्रभाव नहीं / No Effect
Explanation opens after your attempt
Correct Answer
B. ₹600 हानि / ₹600 Loss
Step 1
Concept
Paying ₹600 extra results in a loss of ₹600.
Step 2
Why this answer is correct
The correct answer is B. ₹600 हानि / ₹600 Loss. Paying ₹600 extra results in a loss of ₹600.
Step 3
Exam Tip
अधिक भुगतान के कारण ₹600 की हानि हुई।
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विघटन के समय स्टॉक किस श्रेणी में आता है?
Under which category does stock fall on dissolution?
#stock
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A देनदारी / Liability
B संपत्ति / Asset
C पूंजी / Capital
D व्यय / Expense
Explanation opens after your attempt
Correct Answer
B. संपत्ति / Asset
Step 1
Concept
Stock is an asset and is transferred to Realisation Account.
Step 2
Why this answer is correct
The correct answer is B. संपत्ति / Asset. Stock is an asset and is transferred to Realisation Account.
Step 3
Exam Tip
स्टॉक एक संपत्ति है और वास्तविकीकरण खाते में स्थानांतरित होता है।
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यदि साझेदार ने ₹7000 की संपत्ति ली और ₹7000 की देनदारी भी ली तो शुद्ध प्रभाव क्या होगा?
If a partner takes over an asset of ₹7000 and also a liability of ₹7000 what is the net effect?
#net-effect
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A पूंजी बढ़ेगी / Capital Increases
B पूंजी घटेगी / Capital Decreases
C कोई शुद्ध प्रभाव नहीं / No Net Effect
D हानि होगी / Loss Occurs
Explanation opens after your attempt
Correct Answer
C. कोई शुद्ध प्रभाव नहीं / No Net Effect
Step 1
Concept
Taking equal asset and liability amounts results in no net effect.
Step 2
Why this answer is correct
The correct answer is C. कोई शुद्ध प्रभाव नहीं / No Net Effect. Taking equal asset and liability amounts results in no net effect.
Step 3
Exam Tip
समान राशि की संपत्ति और देनदारी लेने से शुद्ध प्रभाव शून्य है।
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वास्तविकीकरण लाभ की गणना किस आधार पर होती है?
Realisation profit is calculated on the basis of what?
#profit-calculation
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A संपत्तियों और देनदारियों के निपटान का अंतर / Difference in Settlement of Assets and Liabilities
B केवल बिक्री / Only Sales
C केवल नकद / Only Cash
D केवल पूंजी / Only Capital
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Correct Answer
A. संपत्तियों और देनदारियों के निपटान का अंतर / Difference in Settlement of Assets and Liabilities
Step 1
Concept
Profit is the net result arising from settlement.
Step 2
Why this answer is correct
The correct answer is A. संपत्तियों और देनदारियों के निपटान का अंतर / Difference in Settlement of Assets and Liabilities. Profit is the net result arising from settlement.
Step 3
Exam Tip
लाभ निपटान से उत्पन्न शुद्ध परिणाम होता है।
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यदि सभी दावे चुकाने के बाद कोई नकद शेष नहीं बचता तो साझेदारों को क्या मिलेगा?
If no cash remains after settling all claims what will partners receive?
#capital-deficiency
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A पूरी पूंजी / Full Capital
B कुछ नहीं / Nothing
C दोगुनी पूंजी / Double Capital
D बोनस / Bonus
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Correct Answer
B. कुछ नहीं / Nothing
Step 1
Concept
If no cash remains partners receive nothing.
Step 2
Why this answer is correct
The correct answer is B. कुछ नहीं / Nothing. If no cash remains partners receive nothing.
Step 3
Exam Tip
नकद शेष न होने पर साझेदारों को कोई भुगतान नहीं मिलेगा।
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फर्म के समापन पर कौन सी प्रक्रिया व्यवसाय के अंत को दर्शाती है?
Which process indicates the end of the business on closure?
#definition
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A पुनर्मूल्यांकन / Revaluation
B विघटन / Dissolution
C विस्तार / Expansion
D वित्तपोषण / Financing
Explanation opens after your attempt
Correct Answer
B. विघटन / Dissolution
Step 1
Concept
The complete end of a business is called dissolution.
Step 2
Why this answer is correct
The correct answer is B. विघटन / Dissolution. The complete end of a business is called dissolution.
Step 3
Exam Tip
व्यवसाय के पूर्ण अंत को विघटन कहा जाता है।
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विघटन की प्रक्रिया में अंतिम उद्देश्य किसे सुनिश्चित करना है?
What is the final objective to ensure in the dissolution process?
#objective
#closure
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A सभी खातों का उचित समापन / Proper Closure of All Accounts
B नई पूंजी जुटाना / Raise New Capital
C बिक्री बढ़ाना / Increase Sales
D उत्पादन बढ़ाना / Increase Production
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Correct Answer
A. सभी खातों का उचित समापन / Proper Closure of All Accounts
Step 1
Concept
Proper settlement of all accounts and claims is the final objective.
Step 2
Why this answer is correct
The correct answer is A. सभी खातों का उचित समापन / Proper Closure of All Accounts. Proper settlement of all accounts and claims is the final objective.
Step 3
Exam Tip
सभी खातों और दावों का उचित निपटान ही अंतिम लक्ष्य है।
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यदि वास्तविकीकरण खाते में कुल क्रेडिट ₹86000 और कुल डेबिट ₹81500 है तो वास्तविकीकरण लाभ कितना होगा?
If the total credit of Realisation Account is ₹86000 and the total debit is ₹81500 what is the realisation profit?
#realisation-profit
#numerical
#account-balance
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A ₹3500
B ₹4000
C ₹4500
D ₹5000
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Step 1
Concept
The difference between credit and debit is ₹4500. A higher credit balance indicates profit.
Step 2
Why this answer is correct
The correct answer is C. ₹4500. The difference between credit and debit is ₹4500. A higher credit balance indicates profit.
Step 3
Exam Tip
क्रेडिट और डेबिट का अंतर ₹4500 है। क्रेडिट अधिक होने पर लाभ होता है।
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