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Class 12 General Accountancy Quiz

Accountancy MCQ Questions for Class 12

Practice Class 12 General Accountancy MCQ questions with answers, explanations and level-wise revision. Start from Easy levels and move toward Expert practice when your accuracy improves.

Class 12 General Accountancy Summary

Class 12 General Accountancy MCQ questions with answers, chapter wise quiz, topic wise practice, objective questions, exam revision aur answer explanation ke liye ye page banaya gaya hai. Important chapters include Dissolution Of A Partnership Firm, Dissolution Of Partnership Firm, Partnership Accounts Basic Concepts. Focus topics include Realisation Account, Closing the Business, Partner Accounts, Adjustments.

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Class 12 General Accountancy MCQ Questions with Answers

Class 12 General Accountancy ke liye chapter wise MCQ questions, topic wise practice, objective questions, quiz levels, correct answers aur simple explanations ek hi page par available hain. Students board exam revision, school test preparation, daily practice aur concept clarity ke liye yahan se focused practice start kar sakte hain.

Accountancy MCQ Class 12 General Accountancy Questions Chapter Wise Quiz Topic Wise Practice Answers and Explanations Easy to Expert Levels
Chapter Wise MCQ

Accountancy Chapters for Class 12

Choose a Accountancy chapter to practice focused MCQs with topic-wise revision, answers and explanations for Class 12 General. Chapters include Dissolution Of A Partnership Firm, Dissolution Of Partnership Firm, Partnership Accounts Basic Concepts, Reconstitution. Topics include Realisation Account, Closing the Business, Partner Accounts, Adjustments, Capital Accounts.

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Easy Levels

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1 Level 1 Ready 50/50 Topics in this level Partnership Deed50 Q 2 Level 2 Ready 50/50 Topics in this level Partnership Deed50 Q 3 Level 3 Ready 50/50 Topics in this level Partnership Deed50 Q 4 Level 4 Ready 50/50 Topics in this level Capital Accounts50 Q 5 Level 5 Ready 50/50 Topics in this level Capital Accounts50 Q 6 Level 6 Ready 50/50 Topics in this level Capital Accounts50 Q 7 Level 7 Ready 50/50 Topics in this level Profit Distribution50 Q 8 Level 8 Ready 50/50 Topics in this level Profit Distribution50 Q 9 Level 9 Ready 50/50 Topics in this level Profit Distribution50 Q 10 Level 10 Ready 50/50 Topics in this level Adjustments50 Q 11 Level 11 Ready 50/50 Topics in this level Adjustments50 Q 12 Level 12 Ready 50/50 Topics in this level Adjustments50 Q 13 Level 13 Ready 50/50 Topics in this level Goodwill50 Q 14 Level 14 Ready 50/50 Topics in this level Goodwill50 Q 15 Level 15 Ready 50/50 Topics in this level Goodwill50 Q 16 Level 16 Ready 50/50 Topics in this level New Profit Sharing Ratio50 Q 17 Level 17 Ready 50/50 Topics in this level New Profit Sharing Ratio50 Q 18 Level 18 Ready 50/50 Topics in this level New Profit Sharing Ratio50 Q 19 Level 19 Ready 50/50 Topics in this level Goodwill Accounting50 Q 20 Level 20 Ready 50/50 Topics in this level Goodwill Accounting50 Q 21 Level 21 Ready 50/50 Topics in this level Goodwill Accounting50 Q 22 Level 22 Ready 50/50 Topics in this level Asset Revaluation50 Q 23 Level 23 Ready 50/50 Topics in this level Asset Revaluation50 Q 24 Level 24 Ready 50/50 Topics in this level Asset Revaluation50 Q 25 Level 25 Ready 50/50 Topics in this level Reserves50 Q 26 Level 26 Ready 50/50 Topics in this level Reserves50 Q 27 Level 27 Ready 50/50 Topics in this level Reserves50 Q 28 Level 28 Ready 50/50 Topics in this level New Ratios50 Q 29 Level 29 Ready 50/50 Topics in this level New Ratios50 Q 30 Level 30 Ready 50/50 Topics in this level New Ratios50 Q 31 Level 31 Ready 50/50 Topics in this level Goodwill Settlement50 Q 32 Level 32 Ready 50/50 Topics in this level Goodwill Settlement50 Q 33 Level 33 Ready 50/50 Topics in this level Goodwill Settlement50 Q 34 Level 34 Ready 50/50 Topics in this level Partner's Loan Account50 Q 35 Level 35 Ready 50/50 Topics in this level Partner's Loan Account50 Q 36 Level 36 Ready 50/50 Topics in this level Partner's Loan Account50 Q 37 Level 37 Ready 50/50 Topics in this level Deceased Partner’s Share50 Q 38 Level 38 Ready 50/50 Topics in this level Deceased Partner’s Share50 Q 39 Level 39 Ready 50/50 Topics in this level Deceased Partner’s Share50 Q 40 Level 40 Ready 50/50 Topics in this level Closing the Business50 Q 41 Level 41 Ready 50/50 Topics in this level Closing the Business50 Q 42 Level 42 Ready 50/50 Topics in this level Closing the Business50 Q 43 Level 43 Ready 50/50 Topics in this level Realisation Account50 Q 44 Level 44 Ready 50/50 Topics in this level Realisation Account50 Q 45 Level 45 Ready 50/50 Topics in this level Realisation Account50 Q 46 Level 46 Ready 50/50 Topics in this level Partner Accounts50 Q 47 Level 47 Ready 50/50 Topics in this level Partner Accounts50 Q 48 Level 48 Ready 50/50 Topics in this level Partner Accounts50 Q 49 Level 49 Locked 0/50 50 Level 50 Locked 0/50

Medium Levels

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1 Level 1 Ready 50/50 Topics in this level Partnership Deed50 Q 2 Level 2 Ready 50/50 Topics in this level Partnership Deed50 Q 3 Level 3 Ready 50/50 Topics in this level Partnership Deed50 Q 4 Level 4 Ready 50/50 Topics in this level Capital Accounts50 Q 5 Level 5 Ready 50/50 Topics in this level Capital Accounts50 Q 6 Level 6 Ready 50/50 Topics in this level Capital Accounts50 Q 7 Level 7 Ready 50/50 Topics in this level Profit Distribution50 Q 8 Level 8 Ready 50/50 Topics in this level Profit Distribution50 Q 9 Level 9 Ready 50/50 Topics in this level Profit Distribution50 Q 10 Level 10 Ready 50/50 Topics in this level Adjustments50 Q 11 Level 11 Ready 50/50 Topics in this level Adjustments50 Q 12 Level 12 Ready 50/50 Topics in this level Adjustments50 Q 13 Level 13 Ready 50/50 Topics in this level Goodwill50 Q 14 Level 14 Ready 50/50 Topics in this level Goodwill50 Q 15 Level 15 Ready 50/50 Topics in this level Goodwill50 Q 16 Level 16 Ready 50/50 Topics in this level New Profit Sharing Ratio50 Q 17 Level 17 Ready 50/50 Topics in this level New Profit Sharing Ratio50 Q 18 Level 18 Ready 50/50 Topics in this level New Profit Sharing Ratio50 Q 19 Level 19 Ready 50/50 Topics in this level Goodwill Accounting50 Q 20 Level 20 Ready 50/50 Topics in this level Goodwill Accounting50 Q 21 Level 21 Ready 50/50 Topics in this level Goodwill Accounting50 Q 22 Level 22 Ready 50/50 Topics in this level Asset Revaluation50 Q 23 Level 23 Ready 50/50 Topics in this level Asset Revaluation50 Q 24 Level 24 Ready 50/50 Topics in this level Asset Revaluation50 Q 25 Level 25 Ready 50/50 Topics in this level Reserves50 Q 26 Level 26 Ready 50/50 Topics in this level Reserves50 Q 27 Level 27 Ready 50/50 Topics in this level Reserves50 Q 28 Level 28 Ready 50/50 Topics in this level New Ratios50 Q 29 Level 29 Ready 50/50 Topics in this level New Ratios49 Q Retirement or Death of a Partner1 Q 30 Level 30 Ready 50/50 Topics in this level New Ratios50 Q 31 Level 31 Ready 50/50 Topics in this level Goodwill Settlement50 Q 32 Level 32 Ready 50/50 Topics in this level Goodwill Settlement50 Q 33 Level 33 Ready 50/50 Topics in this level Goodwill Settlement50 Q 34 Level 34 Ready 50/50 Topics in this level Partner's Loan Account50 Q 35 Level 35 Ready 50/50 Topics in this level Partner's Loan Account50 Q 36 Level 36 Ready 50/50 Topics in this level Partner's Loan Account50 Q 37 Level 37 Ready 50/50 Topics in this level Deceased Partner’s Share50 Q 38 Level 38 Ready 50/50 Topics in this level Deceased Partner’s Share50 Q 39 Level 39 Ready 50/50 Topics in this level Deceased Partner’s Share50 Q 40 Level 40 Ready 50/50 Topics in this level Closing the Business50 Q 41 Level 41 Ready 50/50 Topics in this level Closing the Business50 Q 42 Level 42 Ready 50/50 Topics in this level Closing the Business50 Q 43 Level 43 Ready 50/50 Topics in this level Realisation Account50 Q 44 Level 44 Ready 50/50 Topics in this level Realisation Account50 Q 45 Level 45 Ready 50/50 Topics in this level Realisation Account50 Q 46 Level 46 Ready 50/50 Topics in this level Partner Accounts50 Q 47 Level 47 Ready 50/50 Topics in this level Partner Accounts50 Q 48 Level 48 Ready 50/50 Topics in this level Partner Accounts50 Q 49 Level 49 Locked 0/50 50 Level 50 Locked 0/50

Hard Levels

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1 Level 1 Ready 50/50 Topics in this level Partnership Deed50 Q 2 Level 2 Ready 50/50 Topics in this level Partnership Deed50 Q 3 Level 3 Ready 50/50 Topics in this level Partnership Deed50 Q 4 Level 4 Ready 50/50 Topics in this level Capital Accounts50 Q 5 Level 5 Ready 50/50 Topics in this level Capital Accounts50 Q 6 Level 6 Ready 50/50 Topics in this level Capital Accounts50 Q 7 Level 7 Ready 50/50 Topics in this level Profit Distribution50 Q 8 Level 8 Ready 50/50 Topics in this level Profit Distribution50 Q 9 Level 9 Ready 50/50 Topics in this level Profit Distribution50 Q 10 Level 10 Ready 50/50 Topics in this level Adjustments50 Q 11 Level 11 Ready 50/50 Topics in this level Adjustments50 Q 12 Level 12 Ready 50/50 Topics in this level Adjustments50 Q 13 Level 13 Ready 50/50 Topics in this level Goodwill50 Q 14 Level 14 Ready 50/50 Topics in this level Goodwill50 Q 15 Level 15 Ready 50/50 Topics in this level Goodwill50 Q 16 Level 16 Ready 50/50 Topics in this level New Profit Sharing Ratio50 Q 17 Level 17 Ready 50/50 Topics in this level New Profit Sharing Ratio50 Q 18 Level 18 Ready 50/50 Topics in this level New Profit Sharing Ratio50 Q 19 Level 19 Ready 50/50 Topics in this level Goodwill Accounting50 Q 20 Level 20 Ready 50/50 Topics in this level Goodwill Accounting50 Q 21 Level 21 Ready 50/50 Topics in this level Goodwill Accounting50 Q 22 Level 22 Ready 50/50 Topics in this level Asset Revaluation50 Q 23 Level 23 Ready 50/50 Topics in this level Asset Revaluation50 Q 24 Level 24 Ready 50/50 Topics in this level Asset Revaluation50 Q 25 Level 25 Ready 50/50 Topics in this level Reserves50 Q 26 Level 26 Ready 50/50 Topics in this level Reserves50 Q 27 Level 27 Ready 50/50 Topics in this level Reserves50 Q 28 Level 28 Ready 50/50 Topics in this level New Ratios50 Q 29 Level 29 Ready 50/50 Topics in this level New Ratios50 Q 30 Level 30 Ready 50/50 Topics in this level New Ratios50 Q 31 Level 31 Ready 50/50 Topics in this level Goodwill Settlement50 Q 32 Level 32 Ready 50/50 Topics in this level Goodwill Settlement50 Q 33 Level 33 Ready 50/50 Topics in this level Goodwill Settlement50 Q 34 Level 34 Ready 50/50 Topics in this level Partner's Loan Account50 Q 35 Level 35 Ready 50/50 Topics in this level Partner's Loan Account50 Q 36 Level 36 Ready 50/50 Topics in this level Partner's Loan Account50 Q 37 Level 37 Ready 50/50 Topics in this level Deceased Partner’s Share50 Q 38 Level 38 Ready 50/50 Topics in this level Deceased Partner’s Share50 Q 39 Level 39 Ready 50/50 Topics in this level Deceased Partner’s Share50 Q 40 Level 40 Ready 50/50 Topics in this level Closing the Business50 Q 41 Level 41 Ready 50/50 Topics in this level Closing the Business50 Q 42 Level 42 Ready 50/50 Topics in this level Closing the Business50 Q 43 Level 43 Ready 51/50 Topics in this level Realisation Account51 Q 44 Level 44 Ready 50/50 Topics in this level Realisation Account50 Q 45 Level 45 Ready 50/50 Topics in this level Realisation Account50 Q 46 Level 46 Locked 0/50 47 Level 47 Locked 0/50 48 Level 48 Locked 0/50 49 Level 49 Locked 0/50 50 Level 50 Locked 0/50

Expert Levels

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1 Level 1 Ready 50/50 Topics in this level Partnership Deed50 Q 2 Level 2 Ready 50/50 Topics in this level Partnership Deed50 Q 3 Level 3 Ready 50/50 Topics in this level Partnership Deed50 Q 4 Level 4 Ready 50/50 Topics in this level Capital Accounts50 Q 5 Level 5 Ready 50/50 Topics in this level Capital Accounts50 Q 6 Level 6 Ready 50/50 Topics in this level Capital Accounts50 Q 7 Level 7 Ready 50/50 Topics in this level Profit Distribution50 Q 8 Level 8 Ready 50/50 Topics in this level Profit Distribution50 Q 9 Level 9 Ready 50/50 Topics in this level Profit Distribution50 Q 10 Level 10 Ready 50/50 Topics in this level Adjustments50 Q 11 Level 11 Ready 50/50 Topics in this level Adjustments50 Q 12 Level 12 Ready 50/50 Topics in this level Adjustments50 Q 13 Level 13 Ready 50/50 Topics in this level Goodwill50 Q 14 Level 14 Ready 50/50 Topics in this level Goodwill50 Q 15 Level 15 Ready 50/50 Topics in this level Goodwill50 Q 16 Level 16 Ready 52/50 Topics in this level New Profit Sharing Ratio52 Q 17 Level 17 Ready 50/50 Topics in this level New Profit Sharing Ratio50 Q 18 Level 18 Ready 50/50 Topics in this level New Profit Sharing Ratio50 Q 19 Level 19 Ready 50/50 Topics in this level Goodwill Accounting50 Q 20 Level 20 Ready 50/50 Topics in this level Goodwill Accounting50 Q 21 Level 21 Ready 50/50 Topics in this level Goodwill Accounting50 Q 22 Level 22 Ready 50/50 Topics in this level Asset Revaluation50 Q 23 Level 23 Ready 50/50 Topics in this level Asset Revaluation50 Q 24 Level 24 Ready 50/50 Topics in this level Asset Revaluation50 Q 25 Level 25 Ready 50/50 Topics in this level Reserves50 Q 26 Level 26 Ready 50/50 Topics in this level Reserves50 Q 27 Level 27 Ready 50/50 Topics in this level Reserves50 Q 28 Level 28 Ready 50/50 Topics in this level New Ratios50 Q 29 Level 29 Ready 50/50 Topics in this level New Ratios50 Q 30 Level 30 Ready 50/50 Topics in this level New Ratios50 Q 31 Level 31 Ready 50/50 Topics in this level Goodwill Settlement50 Q 32 Level 32 Ready 50/50 Topics in this level Goodwill Settlement50 Q 33 Level 33 Ready 50/50 Topics in this level Goodwill Settlement50 Q 34 Level 34 Ready 50/50 Topics in this level Partner's Loan Account50 Q 35 Level 35 Ready 50/50 Topics in this level Partner's Loan Account50 Q 36 Level 36 Ready 50/50 Topics in this level Partner's Loan Account50 Q 37 Level 37 Ready 50/50 Topics in this level Deceased Partner’s Share50 Q 38 Level 38 Ready 50/50 Topics in this level Deceased Partner’s Share50 Q 39 Level 39 Ready 50/50 Topics in this level Deceased Partner’s Share50 Q 40 Level 40 Ready 50/50 Topics in this level Closing the Business50 Q 41 Level 41 Ready 50/50 Topics in this level Closing the Business50 Q 42 Level 42 Ready 50/50 Topics in this level Closing the Business50 Q 43 Level 43 Ready 73/50 Topics in this level Realisation Account73 Q 44 Level 44 Ready 50/50 Topics in this level Realisation Account50 Q 45 Level 45 Ready 50/50 Topics in this level Realisation Account50 Q 46 Level 46 Locked 0/50 47 Level 47 Locked 0/50 48 Level 48 Locked 0/50 49 Level 49 Locked 0/50 50 Level 50 Locked 0/50

Latest Accountancy Questions

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Question 1/50 Medium Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 48

विघटन पर साझेदारों के पूंजी खातों की शुद्धता जांचने का सबसे अच्छा संकेत क्या है?

What is the best indication for checking correctness of partners' capital accounts on dissolution?

Explanation opens after your attempt
Correct Answer

A. अंत में सभी पूंजी खाते भुगतान या वसूली से बंद हो जाएंAll capital accounts close by payment or recovery at the end

Explanation

Simple Explanation

विघटन पूरा होने पर पूंजी खातों में कोई शेष नहीं रहना चाहिए। परीक्षा में अंतिम closing entry से accuracy check करें। / After dissolution no balance should remain in capital accounts. Check accuracy through final closing entry in exams.

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Question 2/50 Medium Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 48

अ का ऋण रुपये 12,000 और पूंजी क्रेडिट शेष रुपये 33,000 है। बाहरी देनदारियां चुकाने के बाद पहले किस राशि का भुगतान होगा?

A has loan ₹12000 and credit capital balance ₹33000. After paying outside liabilities which amount is paid first?

Explanation opens after your attempt
Correct Answer

A. रुपये 12000 ऋण₹12000 loan

Explanation

Simple Explanation

बाहरी देनदारियों के बाद साझेदार ऋण पूंजी से पहले चुकाया जाता है। परीक्षा में loan priority याद रखें। / After outside liabilities, partner loan is paid before capital. Remember loan priority in exams.

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Question 3/50 Medium Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 48

यदि साझेदार का पूंजी खाता क्रेडिट है और उसका ऋण खाता भी क्रेडिट है तो दोनों का भुगतान किस क्रम में होगा?

If a partner's capital account is credit and his loan account is also credit then in what order are they paid?

Explanation opens after your attempt
Correct Answer

A. पहले ऋण फिर पूंजीLoan first then capital

Explanation

Simple Explanation

भुगतान क्रम में साझेदार का ऋण पूंजी वापसी से पहले चुकाया जाता है। परीक्षा में partner loan और capital अलग रखें। / In payment order partner's loan is paid before return of capital. Keep partner loan and capital separate in exams.

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Question 4/50 Medium Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 48

दिवालिया साझेदार की कमी को वसूली हानि में शामिल करना क्यों गलत है?

Why is it wrong to include insolvent partner's deficiency in realisation loss?

Explanation opens after your attempt
Correct Answer

A. क्योंकि यह पूंजी खाते की कमी है, वसूली खाते की नहींBecause it is capital account deficiency, not realisation account loss

Explanation

Simple Explanation

दिवालिया साझेदार की कमी उसके पूंजी खाते से संबंधित होती है। परीक्षा में इसे realisation loss से अलग दिखाएं। / Insolvent partner's deficiency relates to his capital account. Show it separately from realisation loss in exams.

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Question 5/50 Medium Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 48

अ और ब की अंतिम पूंजी रुपये 50,000 और रुपये 25,000 है। दिवालिया स की कमी रुपये 9,000 है। अ कितना वहन करेगा?

A and B have final capitals ₹50000 and ₹25000. Insolvent C's deficiency is ₹9000. How much will A bear?

Explanation opens after your attempt
Correct Answer

A. रुपये 6000₹6000

Explanation

Simple Explanation

अ और ब का अनुपात 2 अनुपात 1 है। अ का हिस्सा रुपये 9,000 का 2 बटा 3 यानी रुपये 6,000 है। / A and B ratio is 2:1. A's share is 2/3 of ₹9000 which is ₹6000.

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Question 6/50 Medium Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 48

गार्नर बनाम मरे नियम में यदि पूंजी परिवर्तनशील है तो कमी बांटने के लिए किस पूंजी का उपयोग होता है?

Under Garner vs Murray if capitals are fluctuating then which capital is used for sharing deficiency?

Explanation opens after your attempt
Correct Answer

A. सभी समायोजन के बाद की अंतिम पूंजीFinal capital after all adjustments

Explanation

Simple Explanation

परिवर्तनशील पूंजी में सभी सामान्य समायोजन के बाद की पूंजी आधार बनती है। परीक्षा में deficiency से पहले final capital निकालें। / In fluctuating capital, capital after all normal adjustments becomes the base. Find final capital before deficiency in exams.

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Question 7/50 Medium Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 48

गार्नर बनाम मरे नियम में यदि साझेदारों की पूंजी स्थिर है तो कमी बांटने के लिए सामान्यतः कौन सी पूंजी देखी जाती है?

Under Garner vs Murray if partners' capitals are fixed then which capital is generally considered for sharing deficiency?

Explanation opens after your attempt
Correct Answer

A. स्थिर पूंजीFixed capital

Explanation

Simple Explanation

स्थिर पूंजी पद्धति में कमी बांटने का आधार सामान्यतः स्थिर पूंजी होती है, यदि अलग निर्देश न हो। परीक्षा में method को ध्यान से पढ़ें। / Under fixed capital method, fixed capital is generally the base unless stated otherwise. Read the method carefully in exams.

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Question 8/50 Medium Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 48

यदि लाभ अनुपात 3 अनुपात 2 है और पूंजी अनुपात 1 अनुपात 4 है तो वसूली हानि किस अनुपात में जाएगी?

If profit ratio is 3:2 and capital ratio is 1:4 then in which ratio will realisation loss be shared?

Explanation opens after your attempt
Correct Answer

A. 3 अनुपात 23:2

Explanation

Simple Explanation

वसूली हानि लाभ अनुपात में बांटी जाती है, पूंजी अनुपात में नहीं। परीक्षा में loss sharing के लिए profit ratio चुनें। / Realisation loss is shared in profit ratio, not capital ratio. Choose profit ratio for loss sharing in exams.

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Question 9/50 Medium Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 48

तीन साझेदारों की पूंजी समान है पर लाभ अनुपात 2 अनुपात 2 अनुपात 1 है। वसूली लाभ किस आधार पर बांटेगा?

Three partners have equal capitals but profit ratio is 2:2:1. On what basis will realisation profit be divided?

Explanation opens after your attempt
Correct Answer

A. लाभ अनुपातProfit sharing ratio

Explanation

Simple Explanation

वसूली लाभ हमेशा लाभ अनुपात में बांटा जाता है, पूंजी समान होने से नियम नहीं बदलता। परीक्षा में capital और profit ratio अलग रखें। / Realisation profit is shared in profit sharing ratio, equal capital does not change this rule. Keep capital and profit ratio separate in exams.

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Question 10/50 Medium Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 48

अ और ब की पूंजी रुपये 40,000 और रुपये 25,000 क्रेडिट है। वसूली हानि रुपये 13,000 बराबर बांटी जाती है। अ की अंतिम पूंजी क्या होगी?

A and B have credit capitals ₹40000 and ₹25000. Realisation loss ₹13000 is shared equally. What is A's final capital?

Explanation opens after your attempt
Correct Answer

A. रुपये 33500₹33500

Explanation

Simple Explanation

अ का हानि हिस्सा रुपये 6,500 है। रुपये 40,000 घट रुपये 6,500 बराबर रुपये 33,500। / A's loss share is ₹6500. ₹40000 minus ₹6500 equals ₹33500.

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Question 11/50 Medium Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 48

पूंजी खाते में अंतिम संतुलन निकालते समय कौन सा क्रम अधिक उचित है?

Which order is more appropriate while finding final balance in capital account?

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Correct Answer

A. पहले सभी समायोजन फिर भुगतान या वसूलीFirst all adjustments then payment or recovery

Explanation

Simple Explanation

पहले सभी reserves, losses, assets, liabilities और expenses समायोजित करें। फिर अंतिम balance के अनुसार भुगतान या वसूली करें। / First adjust all reserves, losses, assets, liabilities and expenses. Then pay or recover according to final balance.

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Question 12/50 Medium Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 48

यदि साझेदार फर्म की संपत्ति अपने ऊपर लेता है तो वसूली खाते और पूंजी खाते में संयुक्त प्रभाव क्या है?

If a partner takes over firm's asset then what is the combined effect in realisation and capital accounts?

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Correct Answer

A. साझेदार पूंजी डेबिट और वसूली क्रेडिटPartner capital debit and realisation credit

Explanation

Simple Explanation

संपत्ति लेने पर साझेदार का पूंजी खाता डेबिट और वसूली खाता क्रेडिट होता है। परीक्षा में asset taken over की दिशा याद रखें। / When asset is taken over partner's capital is debited and realisation is credited. Remember the direction for asset taken over.

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