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Class 12 Accountancy - Dissolution Of A Partnership Firm - Closing the Business Easy Quiz

Accountancy Dissolution Of A Partnership Firm Closing the Business Easy Class 12 Topic Quiz

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Question 1/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

व्यवसाय बंद करने की प्रक्रिया को क्या कहते हैं?

What is the process of closing a business called?

Explanation opens after your attempt
Correct Answer

A. विघटनDissolution

Explanation

Simple Explanation

व्यवसाय समाप्त होने पर फर्म का विघटन होता है। परीक्षा में यह मूल परिभाषा महत्वपूर्ण है। / When business ends the firm is dissolved. This basic definition is important for exams.

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Question 2/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

फर्म के विघटन पर कौन सा खाता तैयार किया जाता है?

Which account is prepared on dissolution of a firm?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

विघटन पर साकारण खाता बनाया जाता है। यह लाभ या हानि ज्ञात करता है। / A Realisation Account is prepared on dissolution. It shows profit or loss.

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Question 3/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय परिसंपत्तियों का क्या किया जाता है?

What is done with assets at the time of dissolution?

Explanation opens after your attempt
Correct Answer

A. बेचा जाता हैSold

Explanation

Simple Explanation

परिसंपत्तियां बेचकर नकद प्राप्त किया जाता है। / Assets are sold to realize cash.

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Question 4/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर देनदारियों का भुगतान किससे किया जाता है?

How are liabilities paid on dissolution?

Explanation opens after your attempt
Correct Answer

A. प्राप्त नकद सेFrom cash realized

Explanation

Simple Explanation

परिसंपत्तियों की बिक्री से प्राप्त नकद से भुगतान होता है। / Liabilities are paid from cash realized from assets.

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Question 5/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण लाभ किस खाते में स्थानांतरित किया जाता है?

Realisation profit is transferred to which account?

Explanation opens after your attempt
Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Explanation

Simple Explanation

लाभ साझेदारी अनुपात में पूंजी खातों में जाता है। / Profit is transferred to partners' capital accounts in profit-sharing ratio.

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Question 6/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण हानि किस खाते में स्थानांतरित की जाती है?

Realisation loss is transferred to which account?

Explanation opens after your attempt
Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Explanation

Simple Explanation

हानि भागीदारों के पूंजी खातों में बांटी जाती है। / Loss is distributed to partners' capital accounts.

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Question 7/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के बाद फर्म का अस्तित्व क्या होता है?

What happens to the existence of the firm after dissolution?

Explanation opens after your attempt
Correct Answer

A. समाप्त हो जाता हैIt ends

Explanation

Simple Explanation

विघटन के बाद फर्म का अस्तित्व समाप्त हो जाता है। / After dissolution the firm's existence ends.

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Question 8/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन व्यय सामान्यतः किस खाते में डेबिट किया जाता है?

Dissolution expenses are generally debited to which account?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

विघटन व्यय साकारण खाते में दर्ज होता है। / Dissolution expenses are recorded in the Realisation Account.

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Question 9/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि परिसंपत्ति ₹10000 में बेची जाए तो साकारण खाते में क्या होगा?

If an asset is sold for ₹10000 what is credited to Realisation Account?

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Correct Answer

A. ₹10000

Explanation

Simple Explanation

बिक्री मूल्य साकारण खाते में जमा होता है। / Sale value is credited to Realisation Account.

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Question 10/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर नकद शेष अंत में किसे दिया जाता है?

To whom is the final cash balance given on dissolution?

Explanation opens after your attempt
Correct Answer

A. भागीदारों कोPartners

Explanation

Simple Explanation

सभी भुगतान के बाद शेष राशि भागीदारों को मिलती है। / After all payments the balance is distributed to partners.

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Question 11/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते का मुख्य उद्देश्य क्या है?

What is the main purpose of Realisation Account?

Explanation opens after your attempt
Correct Answer

A. लाभ या हानि ज्ञात करनाAscertain profit or loss

Explanation

Simple Explanation

यह विघटन पर लाभ या हानि बताता है। / It determines profit or loss on dissolution.

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Question 12/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

बाहरी देनदारों का भुगतान कब किया जाता है?

When are external liabilities paid?

Explanation opens after your attempt
Correct Answer

A. विघटन के समयAt dissolution

Explanation

Simple Explanation

विघटन के दौरान बाहरी देनदारियों का भुगतान होता है। / External liabilities are paid during dissolution.

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Question 13/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

कौन सी मद साकारण खाते में नहीं जाती?

Which item does not go to Realisation Account?

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Correct Answer

A. नकदCash

Explanation

Simple Explanation

नकद सीधे नकद खाते में रहता है। / Cash remains in the cash account directly.

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Question 14/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर परिसंपत्तियों को बेचने की प्रक्रिया क्या कहलाती है?

What is the process of selling assets on dissolution called?

Explanation opens after your attempt
Correct Answer

A. साकारणRealisation

Explanation

Simple Explanation

परिसंपत्तियों को नकद में बदलना साकारण कहलाता है। / Converting assets into cash is called realisation.

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Question 15/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण लाभ ₹6000 है तो इसका लाभ किसे मिलेगा?

If realisation profit is ₹6000 who gets the benefit?

Explanation opens after your attempt
Correct Answer

A. भागीदारों कोPartners

Explanation

Simple Explanation

लाभ भागीदारों में बांटा जाता है। / Profit is shared among partners.

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Question 16/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर पूंजी खाते क्यों बंद किए जाते हैं?

Why are capital accounts closed on dissolution?

Explanation opens after your attempt
Correct Answer

A. फर्म समाप्त हो जाती हैFirm ceases

Explanation

Simple Explanation

फर्म समाप्त होने पर सभी खाते बंद होते हैं। / All accounts are closed when the firm ends.

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Question 17/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन में सबसे पहले किसका भुगतान प्राथमिकता से होता है?

Who is paid first in dissolution?

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Correct Answer

A. बाहरी देनदारExternal liabilities

Explanation

Simple Explanation

बाहरी देनदारों का भुगतान पहले किया जाता है। / External liabilities are paid first.

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Question 18/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि देनदारी ₹8000 नकद में चुकाई जाए तो नकद कितना घटेगा?

If a liability of ₹8000 is paid in cash by how much does cash decrease?

Explanation opens after your attempt
Correct Answer

A. ₹8000

Explanation

Simple Explanation

भुगतान की गई राशि से नकद घटता है। / Cash decreases by the amount paid.

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Question 19/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय बैंक खाते का उपयोग किसलिए होता है?

Why is the bank account used during dissolution?

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Correct Answer

A. प्राप्ति और भुगतान हेतुReceipts and payments

Explanation

Simple Explanation

सभी नकद लेनदेन बैंक खाते में दर्ज होते हैं। / All cash transactions are recorded in the bank account.

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Question 20/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

कौन सा खाता विघटन के बाद शून्य हो जाता है?

Which account becomes nil after dissolution?

Explanation opens after your attempt
Correct Answer

A. पूंजी खाताCapital Account

Explanation

Simple Explanation

अंतिम निपटान के बाद पूंजी खाते बंद हो जाते हैं। / Capital accounts are closed after final settlement.

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Question 21/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि मशीन ₹12000 में बेची गई तो प्राप्त राशि क्या होगी?

If machinery is sold for ₹12000 what amount is received?

Explanation opens after your attempt
Correct Answer

A. ₹12000

Explanation

Simple Explanation

बिक्री मूल्य ही प्राप्त राशि होती है। / The sale price is the amount received.

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Question 22/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन का अर्थ क्या है?

What is meant by dissolution?

Explanation opens after your attempt
Correct Answer

A. फर्म का समापनClosing of firm

Explanation

Simple Explanation

विघटन का अर्थ फर्म का समापन है। / Dissolution means closure of the firm.

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Question 23/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में परिसंपत्तियां किस पक्ष में दर्ज होती हैं?

On which side are assets recorded in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट पक्षDebit side

Explanation

Simple Explanation

परिसंपत्तियां बही मूल्य पर डेबिट की जाती हैं। / Assets are debited at book value.

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Question 24/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में देनदारियां किस पक्ष में दर्ज होती हैं?

On which side are liabilities recorded in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट पक्षCredit side

Explanation

Simple Explanation

देनदारियां क्रेडिट पक्ष में दर्ज होती हैं। / Liabilities are recorded on the credit side.

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Question 25/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण हानि ₹4000 हो तो क्या होगा?

If realisation loss is ₹4000 what happens?

Explanation opens after your attempt
Correct Answer

A. भागीदारों में बांटी जाएगीShared among partners

Explanation

Simple Explanation

हानि लाभांश अनुपात में बांटी जाती है। / Loss is shared in the profit-sharing ratio.

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Question 26/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के बाद व्यवसाय का संचालन कौन करता है?

Who operates the business after dissolution?

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Correct Answer

A. कोई नहींNo one

Explanation

Simple Explanation

फर्म समाप्त होने से संचालन बंद हो जाता है। / Operations stop because the firm ends.

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Question 27/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

नकद शेष अंततः किस खाते को प्रभावित करता है?

The final cash balance ultimately affects which account?

Explanation opens after your attempt
Correct Answer

A. पूंजी खातेCapital Accounts

Explanation

Simple Explanation

अंतिम वितरण पूंजी खातों से जुड़ा होता है। / Final distribution relates to capital accounts.

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Question 28/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर फर्म की पुस्तकों का क्या होता है?

What happens to the books of the firm on dissolution?

Explanation opens after your attempt
Correct Answer

A. बंद कर दी जाती हैंClosed

Explanation

Simple Explanation

सभी खातों का समापन किया जाता है। / All accounts are closed.

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Question 29/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि स्टॉक ₹5000 में बेचा गया तो साकारण खाते में क्या जमा होगा?

If stock is sold for ₹5000 what is credited to Realisation Account?

Explanation opens after your attempt
Correct Answer

A. ₹5000

Explanation

Simple Explanation

बिक्री मूल्य क्रेडिट किया जाता है। / Sale proceeds are credited.

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Question 30/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर लाभ का बंटवारा किस आधार पर होता है?

On what basis is dissolution profit shared?

Explanation opens after your attempt
Correct Answer

A. लाभांश अनुपातProfit-sharing ratio

Explanation

Simple Explanation

साझेदारी अनुपात का उपयोग किया जाता है। / Profit-sharing ratio is used.

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Question 31/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

देनदारियों के भुगतान के बाद अगला चरण क्या है?

What is the next step after paying liabilities?

Explanation opens after your attempt
Correct Answer

A. भागीदारों को भुगतानPayment to partners

Explanation

Simple Explanation

शेष राशि भागीदारों को दी जाती है। / Remaining balance is paid to partners.

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Question 32/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय कौन सा खाता अस्थायी रूप से बनाया जाता है?

Which account is created temporarily during dissolution?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

साकारण खाता केवल विघटन हेतु बनाया जाता है। / Realisation Account is created only for dissolution.

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Question 33/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि परिसंपत्तियों की बिक्री से ₹20000 प्राप्त हों तो यह क्या कहलाएगा?

If ₹20000 is received from sale of assets what is it called?

Explanation opens after your attempt
Correct Answer

A. साकारण प्राप्तिRealisation proceeds

Explanation

Simple Explanation

परिसंपत्ति बिक्री से प्राप्त राशि साकारण प्राप्ति है। / Amount received from sale of assets is realisation proceeds.

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Question 34/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

फर्म बंद करने का अंतिम उद्देश्य क्या है?

What is the final objective of closing a firm?

Explanation opens after your attempt
Correct Answer

A. सभी खातों का निपटानSettle all accounts

Explanation

Simple Explanation

सभी खातों का अंतिम निपटान किया जाता है। / All accounts are finally settled.

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Question 35/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में प्राप्त नकद किस पक्ष से संबंधित होता है?

Cash received in Realisation Account relates to which side?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट पक्षCredit side

Explanation

Simple Explanation

प्राप्तियां क्रेडिट पक्ष में दर्ज होती हैं। / Receipts are recorded on the credit side.

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Question 36/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि फर्नीचर ₹7000 में बेचा जाए तो नकद कितना बढ़ेगा?

If furniture is sold for ₹7000 by how much will cash increase?

Explanation opens after your attempt
Correct Answer

A. ₹7000

Explanation

Simple Explanation

बिक्री मूल्य के बराबर नकद बढ़ता है। / Cash increases by the sale value.

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Question 37/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय भागीदारों का अंतिम निपटान किस खाते से जुड़ा होता है?

Final settlement of partners is linked to which account?

Explanation opens after your attempt
Correct Answer

A. पूंजी खाताCapital Account

Explanation

Simple Explanation

अंतिम भुगतान पूंजी खातों के आधार पर होता है। / Final payment is based on capital accounts.

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Question 38/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन में नकद और बैंक खाते का मुख्य कार्य क्या है?

What is the main role of cash and bank accounts in dissolution?

Explanation opens after your attempt
Correct Answer

A. प्राप्ति और भुगतान दर्ज करनाRecord receipts and payments

Explanation

Simple Explanation

नकद लेनदेन इन्हीं खातों में दर्ज होते हैं। / Cash transactions are recorded in these accounts.

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Question 39/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि देनदारी ₹9000 चुकाई जाए तो भुगतान किसका उदाहरण है?

If a liability of ₹9000 is paid what is it an example of?

Explanation opens after your attempt
Correct Answer

A. नकद भुगतानCash payment

Explanation

Simple Explanation

देनदारी चुकाना नकद भुगतान है। / Paying a liability is a cash payment.

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Question 40/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के बाद कौन सा संबंध समाप्त हो जाता है?

Which relationship ends after dissolution?

Explanation opens after your attempt
Correct Answer

A. साझेदारी संबंधPartnership relation

Explanation

Simple Explanation

विघटन से साझेदारी समाप्त होती है। / Dissolution ends the partnership relation.

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Question 41/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि कुल प्राप्ति ₹30000 और कुल भुगतान ₹20000 हो तो शेष कितना होगा?

If total receipts are ₹30000 and total payments are ₹20000 what is the balance?

Explanation opens after your attempt
Correct Answer

A. ₹10000

Explanation

Simple Explanation

₹30000 - ₹20000 = ₹10000। / ₹30000 - ₹20000 = ₹10000.

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Question 42/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर लाभ या हानि ज्ञात करने के लिए कौन सा खाता सबसे महत्वपूर्ण है?

Which account is most important to ascertain profit or loss on dissolution?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

साकारण खाता ही लाभ या हानि बताता है। / Realisation Account shows profit or loss.

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Question 43/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

व्यवसाय बंद होने पर परिसंपत्तियां सामान्यतः किसमें बदलती हैं?

On closure of business assets are generally converted into what?

Explanation opens after your attempt
Correct Answer

A. नकदCash

Explanation

Simple Explanation

परिसंपत्तियों को बेचकर नकद बनाया जाता है। / Assets are converted into cash by selling them.

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Question 44/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साझेदारी फर्म के विघटन पर अंतिम लेखांकन कार्य क्या है?

What is the final accounting task on dissolution of a partnership firm?

Explanation opens after your attempt
Correct Answer

A. खातों का समापनClosing accounts

Explanation

Simple Explanation

सभी खातों का समापन अंतिम कार्य है। / Closing all accounts is the final task.

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Question 45/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि परिसंपत्तियों की बिक्री से ₹15000 मिले तो यह किस प्रकार की प्राप्ति है?

If ₹15000 is received from sale of assets what type of receipt is it?

Explanation opens after your attempt
Correct Answer

A. साकारण प्राप्तिRealisation receipt

Explanation

Simple Explanation

यह परिसंपत्ति बिक्री से प्राप्त राशि है। / It is a receipt from sale of assets.

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Question 46/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर भागीदारों को भुगतान किसके बाद किया जाता है?

Partners are paid after what on dissolution?

Explanation opens after your attempt
Correct Answer

A. देनदारियों के भुगतान के बादAfter payment of liabilities

Explanation

Simple Explanation

पहले बाहरी दावे चुकाए जाते हैं। / External claims are settled first.

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Question 47/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि नकद शेष ₹5000 बचता है तो इसे किसे दिया जाएगा?

If a cash balance of ₹5000 remains to whom will it be given?

Explanation opens after your attempt
Correct Answer

A. भागीदारों कोPartners

Explanation

Simple Explanation

अंतिम शेष भागीदारों में वितरित होता है। / Final balance is distributed among partners.

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Question 48/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन में साकारण खाते का परिणाम क्या हो सकता है?

What can be the result of a Realisation Account?

Explanation opens after your attempt
Correct Answer

A. लाभ या हानिProfit or loss

Explanation

Simple Explanation

साकारण खाते से लाभ या हानि दोनों ज्ञात हो सकते हैं। / Realisation Account may show either profit or loss.

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Question 49/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

व्यवसाय बंद करने का अर्थ है कि फर्म क्या करेगी?

Closing the business means the firm will do what?

Explanation opens after your attempt
Correct Answer

A. कार्य बंद करेगीStop operations

Explanation

Simple Explanation

विघटन पर व्यापारिक गतिविधियां समाप्त हो जाती हैं। / Business activities cease on dissolution.

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Question 50/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के बाद बची हुई राशि का वितरण किस आधार पर होता है?

On what basis is the remaining amount distributed after dissolution?

Explanation opens after your attempt
Correct Answer

A. पूंजी खातों के अनुसारAccording to capital accounts

Explanation

Simple Explanation

अंतिम वितरण पूंजी खातों के आधार पर होता है। / Final distribution is based on capital accounts.

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Question 51/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साझेदारी फर्म के विघटन का अर्थ क्या है?

What is meant by dissolution of a partnership firm?

Explanation opens after your attempt
Correct Answer

A. फर्म का पूर्ण समापनComplete closure of the firm

Explanation

Simple Explanation

विघटन में फर्म का अस्तित्व समाप्त हो जाता है। यह मूल परीक्षा प्रश्न है। / In dissolution the existence of the firm comes to an end. This is a basic exam concept.

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Question 52/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय परिसंपत्तियों को बेचकर नकद में बदलने की प्रक्रिया क्या कहलाती है?

What is the process of converting assets into cash at dissolution called?

Explanation opens after your attempt
Correct Answer

A. साकारणRealisation

Explanation

Simple Explanation

परिसंपत्तियों को नकद में बदलना साकारण कहलाता है। / Converting assets into cash is called realisation.

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Question 53/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर कौन सा विशेष खाता खोला जाता है?

Which special account is opened on dissolution?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

साकारण खाता लाभ या हानि ज्ञात करने के लिए बनाया जाता है। / Realisation Account is prepared to determine profit or loss.

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Question 54/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर बाहरी देनदारियों का भुगतान किसे प्राथमिकता से किया जाता है?

Who gets priority payment on dissolution?

Explanation opens after your attempt
Correct Answer

A. बाहरी देनदारExternal liabilities

Explanation

Simple Explanation

पहले बाहरी दावों का भुगतान किया जाता है। / External claims are settled first.

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Question 55/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर साकारण लाभ किसे दिया जाता है?

To whom is realisation profit transferred on dissolution?

Explanation opens after your attempt
Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Explanation

Simple Explanation

साकारण लाभ लाभांश अनुपात में बांटा जाता है। / Realisation profit is shared in the profit-sharing ratio.

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Question 56/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर साकारण हानि का क्या किया जाता है?

What is done with realisation loss on dissolution?

Explanation opens after your attempt
Correct Answer

A. भागीदारों में बांटी जाती हैShared among partners

Explanation

Simple Explanation

हानि भागीदारों के पूंजी खातों में स्थानांतरित होती है। / Loss is transferred to partners' capital accounts.

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Question 57/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

नकद और बैंक शेष सामान्यतः किस खाते में नहीं भेजे जाते?

Cash and bank balances are generally not transferred to which account?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

नकद और बैंक शेष सीधे अपने खातों में रहते हैं। / Cash and bank balances remain in their own accounts.

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Question 58/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि एक मशीन ₹15000 में बेची गई तो नकद कितना प्राप्त होगा?

If a machine is sold for ₹15000 how much cash is received?

Explanation opens after your attempt
Correct Answer

A. ₹15000

Explanation

Simple Explanation

बिक्री मूल्य ही प्राप्त नकद होता है। / The sale value is the cash received.

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Question 59/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर व्यवसाय का क्या होता है?

What happens to the business on dissolution?

Explanation opens after your attempt
Correct Answer

A. समाप्त हो जाता हैIt ends

Explanation

Simple Explanation

विघटन का अर्थ व्यवसाय का अंत है। / Dissolution means the end of the business.

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Question 60/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन व्यय सामान्यतः किस खाते में दर्ज किए जाते हैं?

Dissolution expenses are generally recorded in which account?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

विघटन व्यय साकारण खाते में डेबिट होते हैं। / Dissolution expenses are debited to Realisation Account.

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Question 61/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि परिसंपत्ति ₹9000 में बेची गई तो साकारण खाते में क्या दर्ज होगा?

If an asset is sold for ₹9000 what is recorded in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. ₹9000 क्रेडिट₹9000 credit

Explanation

Simple Explanation

बिक्री से प्राप्त राशि क्रेडिट की जाती है। / Sale proceeds are credited.

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Question 62/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के बाद शेष नकद किसे दिया जाता है?

To whom is the remaining cash given after dissolution?

Explanation opens after your attempt
Correct Answer

A. भागीदारों कोPartners

Explanation

Simple Explanation

अंतिम शेष राशि भागीदारों को दी जाती है। / The final balance is paid to partners.

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Question 63/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते का अंतिम परिणाम क्या हो सकता है?

What can be the final result of Realisation Account?

Explanation opens after your attempt
Correct Answer

A. लाभ या हानिProfit or loss

Explanation

Simple Explanation

साकारण खाते से लाभ या हानि दोनों निकल सकते हैं। / Realisation Account may show either profit or loss.

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Question 64/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय कौन सी परिसंपत्ति सामान्यतः साकारण खाते में नहीं जाती?

Which asset is generally not transferred to Realisation Account?

Explanation opens after your attempt
Correct Answer

A. नकदCash

Explanation

Simple Explanation

नकद अलग खाते में रहता है। / Cash remains in a separate account.

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Question 65/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि देनदारी ₹7000 का भुगतान किया जाए तो नकद पर क्या प्रभाव पड़ेगा?

If a liability of ₹7000 is paid what is the effect on cash?

Explanation opens after your attempt
Correct Answer

A. ₹7000 कम होगाDecrease by ₹7000

Explanation

Simple Explanation

भुगतान से नकद घटता है। / Cash decreases when payment is made.

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Question 66/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

फर्म के विघटन का मुख्य उद्देश्य क्या है?

What is the main objective of dissolution of a firm?

Explanation opens after your attempt
Correct Answer

A. सभी खातों का निपटानSettlement of all accounts

Explanation

Simple Explanation

विघटन में सभी खातों का अंतिम निपटान होता है। / All accounts are finally settled in dissolution.

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Question 67/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर पूंजी खातों का क्या किया जाता है?

What is done with capital accounts on dissolution?

Explanation opens after your attempt
Correct Answer

A. बंद किया जाता हैClosed

Explanation

Simple Explanation

अंतिम भुगतान के बाद पूंजी खाते बंद हो जाते हैं। / Capital accounts are closed after final settlement.

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Question 68/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि स्टॉक ₹12000 में बेचा गया तो प्राप्त राशि कितनी होगी?

If stock is sold for ₹12000 what amount is received?

Explanation opens after your attempt
Correct Answer

A. ₹12000

Explanation

Simple Explanation

बिक्री मूल्य ही प्राप्त राशि है। / The sale value is the amount received.

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Question 69/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के बाद साझेदारी संबंध का क्या होता है?

What happens to the partnership relationship after dissolution?

Explanation opens after your attempt
Correct Answer

A. समाप्त हो जाता हैIt ends

Explanation

Simple Explanation

फर्म के साथ साझेदारी संबंध भी समाप्त हो जाता है। / The partnership relationship ends with the firm.

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Question 70/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते में बिक्री से प्राप्त नकद किस पक्ष में दर्ज होता है?

On which side is cash received from sale recorded in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट पक्षCredit side

Explanation

Simple Explanation

बिक्री से प्राप्त राशि क्रेडिट की जाती है। / Sale proceeds are credited.

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Question 71/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि कुल प्राप्तियां ₹25000 और भुगतान ₹15000 हों तो शेष कितना होगा?

If total receipts are ₹25000 and payments are ₹15000 what is the balance?

Explanation opens after your attempt
Correct Answer

A. ₹10000

Explanation

Simple Explanation

₹25000 - ₹15000 = ₹10000। / ₹25000 - ₹15000 = ₹10000.

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Question 72/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन में बैंक खाते का मुख्य उपयोग क्या है?

What is the main use of the bank account in dissolution?

Explanation opens after your attempt
Correct Answer

A. प्राप्ति और भुगतान दर्ज करनाRecord receipts and payments

Explanation

Simple Explanation

सभी नकद लेनदेन बैंक खाते में दर्ज होते हैं। / All cash transactions are recorded in the bank account.

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Question 73/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण लाभ किस अनुपात में बांटा जाता है?

In which ratio is realisation profit shared?

Explanation opens after your attempt
Correct Answer

A. लाभांश अनुपातProfit-sharing ratio

Explanation

Simple Explanation

लाभांश अनुपात का उपयोग किया जाता है। / The profit-sharing ratio is used.

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Question 74/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय फर्म की पुस्तकों का अंतिम उद्देश्य क्या होता है?

What is the final objective of the firm's books at dissolution?

Explanation opens after your attempt
Correct Answer

A. सभी खातों का समापनClosing all accounts

Explanation

Simple Explanation

विघटन पर सभी खातों का अंतिम निपटान किया जाता है। परीक्षा में यह मूल अवधारणा है। / All accounts are finally settled on dissolution. It is a basic exam concept.

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Question 75/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते का शेष अंत में कहाँ स्थानांतरित किया जाता है?

Where is the balance of Realisation Account transferred finally?

Explanation opens after your attempt
Correct Answer

A. भागीदारों के पूंजी खातों मेंTo partners' capital accounts

Explanation

Simple Explanation

साकारण लाभ या हानि पूंजी खातों में स्थानांतरित होती है। / Realisation profit or loss is transferred to capital accounts.

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Question 76/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर ऋणदाताओं को भुगतान करने के बाद शेष राशि किसे मिलती है?

Who receives the balance after paying creditors on dissolution?

Explanation opens after your attempt
Correct Answer

A. भागीदारPartners

Explanation

Simple Explanation

बाहरी देनदारियों के बाद शेष भागीदारों में बांटा जाता है। / After external liabilities the remaining amount goes to partners.

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Question 77/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

कौन सा खाता विघटन के समय लाभ या हानि ज्ञात करने में सहायता करता है?

Which account helps determine profit or loss on dissolution?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

साकारण खाता अंतिम लाभ या हानि दर्शाता है। / Realisation Account shows the final profit or loss.

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Question 78/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि देनदारियां पुस्तकीय मूल्य पर चुका दी जाएं तो साकारण खाते पर क्या प्रभाव होगा?

If liabilities are settled at book value what is the effect on Realisation Account?

Explanation opens after your attempt
Correct Answer

A. कोई लाभ या हानि नहींNo profit or loss

Explanation

Simple Explanation

पुस्तकीय मूल्य पर निपटान से अंतर नहीं बनता। / Settlement at book value creates no difference.

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Question 79/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन व्यय का भुगतान होने पर बैंक खाता क्या दर्शाएगा?

What will the bank account show when dissolution expenses are paid?

Explanation opens after your attempt
Correct Answer

A. भुगतानPayment

Explanation

Simple Explanation

व्यय का भुगतान बैंक खाते में भुगतान पक्ष में आता है। / Expense payment appears on the payment side of bank account.

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Question 80/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साझेदारी फर्म के समापन में सबसे पहले क्या किया जाता है?

What is done first in closing a partnership firm?

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Correct Answer

A. खातों का निपटान शुरूBegin settlement of accounts

Explanation

Simple Explanation

विघटन प्रक्रिया खातों के निपटान से शुरू होती है। / The dissolution process starts with settlement of accounts.

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Question 81/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि फर्नीचर ₹5000 में बेचा जाए तो यह राशि कहाँ दर्ज होगी?

If furniture is sold for ₹5000 where will the amount be recorded?

Explanation opens after your attempt
Correct Answer

A. साकारण खाते के क्रेडिट मेंCredit of Realisation Account

Explanation

Simple Explanation

परिसंपत्ति की बिक्री राशि क्रेडिट की जाती है। / Sale proceeds of an asset are credited.

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Question 82/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय स्टॉक का क्या किया जाता है?

What is done with stock at dissolution?

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Correct Answer

A. बेचा या निपटाया जाता हैSold or disposed of

Explanation

Simple Explanation

स्टॉक को नकद में बदलने का प्रयास किया जाता है। / Stock is generally converted into cash.

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Question 83/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

किस स्थिति में साकारण लाभ उत्पन्न हो सकता है?

In which situation can realisation profit arise?

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Correct Answer

A. परिसंपत्तियां अधिक मूल्य पर बिकेंAssets sold above book value

Explanation

Simple Explanation

अधिक प्राप्ति से साकारण लाभ हो सकता है। / Higher proceeds can create realisation profit.

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Question 84/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

किस स्थिति में साकारण हानि उत्पन्न हो सकती है?

In which situation can realisation loss arise?

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Correct Answer

A. परिसंपत्तियां कम मूल्य पर बिकेंAssets sold below book value

Explanation

Simple Explanation

कम प्राप्ति से साकारण हानि हो सकती है। / Lower proceeds can result in realisation loss.

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Question 85/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय पुस्तकीय परिसंपत्तियों का स्थानांतरण किस खाते में होता है?

To which account are book assets transferred at dissolution?

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Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

सभी गैर-नकद परिसंपत्तियां साकारण खाते में जाती हैं। / All non-cash assets are transferred to Realisation Account.

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Question 86/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के बाद फर्म की कानूनी पहचान का क्या होता है?

What happens to the legal identity of the firm after dissolution?

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Correct Answer

A. समाप्त हो जाती हैIt ceases

Explanation

Simple Explanation

फर्म का अस्तित्व समाप्त हो जाता है। / The existence of the firm comes to an end.

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Question 87/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि देनदार ₹4000 नकद में वसूले जाएं तो बैंक खाते में क्या होगा?

If debtors of ₹4000 are realised in cash what happens in bank account?

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Correct Answer

A. ₹4000 की प्राप्तिReceipt of ₹4000

Explanation

Simple Explanation

वसूली बैंक खाते में प्राप्ति होती है। / Collection is recorded as a receipt in bank account.

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Question 88/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते का उपयोग मुख्यतः किस लिए किया जाता है?

Realisation Account is mainly used for what purpose?

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Correct Answer

A. परिसंपत्तियों और देनदारियों के निपटान हेतुSettlement of assets and liabilities

Explanation

Simple Explanation

यह निपटान से संबंधित लाभ या हानि ज्ञात करता है। / It determines profit or loss from settlement.

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Question 89/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय मशीनरी की बिक्री राशि किस खाते को प्रभावित करेगी?

The sale value of machinery at dissolution affects which account?

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Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

मशीनरी की बिक्री साकारण खाते में दर्ज होती है। / Sale of machinery is recorded in Realisation Account.

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Question 90/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

जब सभी परिसंपत्तियां बेच दी जाती हैं तब अगला प्रमुख चरण क्या है?

After all assets are sold what is the next major step?

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Correct Answer

A. देनदारियों का भुगतानPayment of liabilities

Explanation

Simple Explanation

प्राप्त नकद से देनदारियों का भुगतान किया जाता है। / Liabilities are paid from the realised cash.

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Question 91/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर भागीदारों के बीच अंतिम वितरण किस आधार पर होता है?

On what basis is final distribution made among partners?

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Correct Answer

A. पूंजी खातों के शेष परCapital account balances

Explanation

Simple Explanation

पूंजी खातों के अंतिम शेष का निपटान किया जाता है। / Final settlement is based on capital account balances.

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Question 92/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि कोई परिसंपत्ति बिना मूल्य के छोड़ दी जाए तो क्या होगा?

If an asset is abandoned without value what may happen?

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Correct Answer

A. साकारण हानि बढ़ सकती हैRealisation loss may increase

Explanation

Simple Explanation

प्राप्ति न होने से हानि बढ़ सकती है। / No proceeds may increase loss.

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Question 93/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय बैंक खाते का अंतिम शेष सामान्यतः क्या होना चाहिए?

What should generally be the final balance of bank account at dissolution?

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Correct Answer

A. शून्यZero

Explanation

Simple Explanation

सभी निपटान के बाद खाता बंद हो जाता है। / After all settlements the account is closed.

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Question 94/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

देनदारियों के स्थानांतरण पर साकारण खाते में कौन सी प्रविष्टि होती है?

What entry is made when liabilities are transferred to Realisation Account?

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Correct Answer

A. साकारण खाता क्रेडिटRealisation Account credited

Explanation

Simple Explanation

देनदारियां साकारण खाते के क्रेडिट में जाती हैं। / Liabilities are credited to Realisation Account.

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Question 95/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

परिसंपत्तियों के स्थानांतरण पर साकारण खाते में कौन सी प्रविष्टि होती है?

What entry is made when assets are transferred to Realisation Account?

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Correct Answer

A. साकारण खाता डेबिटRealisation Account debited

Explanation

Simple Explanation

परिसंपत्तियां डेबिट पक्ष में दर्ज होती हैं। / Assets are recorded on the debit side.

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Question 96/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन प्रक्रिया का अंतिम चरण क्या माना जाता है?

What is considered the final step in dissolution?

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Correct Answer

A. भागीदारों को अंतिम भुगतानFinal payment to partners

Explanation

Simple Explanation

अंत में भागीदारों के खाते बंद किए जाते हैं। / Finally partners are paid and accounts are closed.

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Question 97/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि कुल नकद प्राप्ति ₹30000 और कुल भुगतान ₹22000 हो तो शेष कितना है?

If total cash receipts are ₹30000 and payments are ₹22000 what is the balance?

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Correct Answer

A. ₹8000

Explanation

Simple Explanation

₹30000 - ₹22000 = ₹8000। / ₹30000 - ₹22000 = ₹8000.

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Question 98/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

फर्म के समापन में खातों को बंद करने का उद्देश्य क्या है?

What is the purpose of closing accounts during business closure?

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Correct Answer

A. अंतिम निपटान सुनिश्चित करनाEnsure final settlement

Explanation

Simple Explanation

खाते बंद कर सभी दायित्व समाप्त किए जाते हैं। / Accounts are closed to complete final settlement.

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Question 99/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि एक परिसंपत्ति की पुस्तकीय कीमत ₹10000 और बिक्री मूल्य ₹13000 हो तो अंतर क्या कहलाएगा?

If an asset has a book value of ₹10000 and is sold for ₹13000 what is the difference called?

Explanation opens after your attempt
Correct Answer

A. साकारण लाभRealisation profit

Explanation

Simple Explanation

बिक्री मूल्य पुस्तकीय मूल्य से अधिक होने पर लाभ होता है। यह साकारण लाभ कहलाता है। / When sale value exceeds book value a profit arises. It is called realisation profit.

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Question 100/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय बाहरी देनदारियों के भुगतान के बाद अगली प्राथमिकता किसकी होती है?

After paying external liabilities at dissolution whose claim gets priority next?

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Correct Answer

A. भागीदारों के ऋणPartners' loans

Explanation

Simple Explanation

बाहरी देनदारियों के बाद भागीदारों के ऋण चुकाए जाते हैं। यह भुगतान क्रम का महत्वपूर्ण नियम है। / After external liabilities partners' loans are paid. This is an important settlement order rule.

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Question 101/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

फर्म के विघटन का अर्थ क्या है?

What is meant by dissolution of a firm?

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Correct Answer

A. फर्म का समापनClosure of firm

Explanation

Simple Explanation

विघटन में फर्म का अस्तित्व समाप्त हो जाता है। यह मूल अवधारणा है। / In dissolution the firm's existence ends. It is a basic concept.

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Question 102/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन पर कौन सा खाता तैयार किया जाता है?

Which account is prepared on dissolution?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

साकारण खाता लाभ या हानि ज्ञात करता है। / Realisation Account determines profit or loss.

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Question 103/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

परिसंपत्तियों को नकद में बदलने की प्रक्रिया क्या कहलाती है?

What is the process of converting assets into cash called?

Explanation opens after your attempt
Correct Answer

A. साकारणRealisation

Explanation

Simple Explanation

परिसंपत्तियों की बिक्री से नकद प्राप्त किया जाता है। / Assets are sold to realize cash.

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Question 104/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन पर सबसे पहले किसका भुगतान किया जाता है?

Who is paid first on dissolution?

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Correct Answer

A. बाहरी देनदारExternal liabilities

Explanation

Simple Explanation

बाहरी दावों को प्राथमिकता दी जाती है। / External claims get priority.

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Question 105/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

साकारण लाभ किसे दिया जाता है?

To whom is realisation profit transferred?

Explanation opens after your attempt
Correct Answer

A. भागीदारों के पूंजी खातेPartners' capital accounts

Explanation

Simple Explanation

लाभ लाभांश अनुपात में बांटा जाता है। / Profit is shared in profit-sharing ratio.

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Question 106/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

साकारण हानि का वितरण कैसे होता है?

How is realisation loss distributed?

Explanation opens after your attempt
Correct Answer

A. भागीदारों मेंAmong partners

Explanation

Simple Explanation

हानि पूंजी खातों में बांटी जाती है। / Loss is distributed through capital accounts.

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Question 107/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

नकद शेष सामान्यतः किस खाते में स्थानांतरित नहीं किया जाता?

Cash balance is generally not transferred to which account?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

नकद अलग ही रखा जाता है। / Cash is retained separately.

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Question 108/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

मशीन ₹12000 में बेचने पर कितनी राशि प्राप्त होगी?

If machinery is sold for ₹12000 how much cash is received?

Explanation opens after your attempt
Correct Answer

A. ₹12000

Explanation

Simple Explanation

बिक्री मूल्य ही प्राप्त नकद होता है। / Sale value equals cash received.

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Question 109/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन व्यय किस खाते में दर्ज होते हैं?

Dissolution expenses are recorded in which account?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

विघटन व्यय साकारण खाते में डेबिट होते हैं। / Dissolution expenses are debited to Realisation Account.

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Question 110/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

फर्म के समापन के बाद उसका अस्तित्व क्या रहता है?

What happens to the firm's existence after closure?

Explanation opens after your attempt
Correct Answer

A. समाप्त हो जाता हैIt ends

Explanation

Simple Explanation

विघटन से फर्म समाप्त हो जाती है। / Dissolution ends the firm.

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Question 111/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

स्टॉक की बिक्री राशि कहाँ दर्ज की जाती है?

Where is stock sale amount recorded?

Explanation opens after your attempt
Correct Answer

A. साकारण खाते के क्रेडिट मेंCredit of Realisation Account

Explanation

Simple Explanation

बिक्री प्राप्ति क्रेडिट की जाती है। / Sale proceeds are credited.

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Question 112/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन के बाद शेष नकद किसे मिलता है?

Who receives the remaining cash after dissolution?

Explanation opens after your attempt
Correct Answer

A. भागीदारPartners

Explanation

Simple Explanation

शेष राशि भागीदारों को दी जाती है। / Remaining balance is paid to partners.

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Question 113/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

साकारण खाते का परिणाम क्या होता है?

What is the outcome of Realisation Account?

Explanation opens after your attempt
Correct Answer

A. लाभ या हानिProfit or loss

Explanation

Simple Explanation

इससे अंतिम लाभ या हानि ज्ञात होती है। / It reveals final profit or loss.

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Question 114/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

कौन सी परिसंपत्ति सामान्यतः साकारण खाते में नहीं जाती?

Which asset generally is not transferred to Realisation Account?

Explanation opens after your attempt
Correct Answer

A. नकदCash

Explanation

Simple Explanation

नकद अलग रखा जाता है। / Cash is kept separately.

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Question 115/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

₹5000 की देनदारी चुकाने पर नकद पर क्या प्रभाव होगा?

What is the effect on cash when a liability of ₹5000 is paid?

Explanation opens after your attempt
Correct Answer

A. ₹5000 कम होगाDecrease by ₹5000

Explanation

Simple Explanation

भुगतान से नकद घटता है। / Payment decreases cash.

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Question 116/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन का मुख्य उद्देश्य क्या है?

What is the main objective of dissolution?

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Correct Answer

A. सभी खातों का निपटानSettlement of all accounts

Explanation

Simple Explanation

सभी खातों का अंतिम निपटान किया जाता है। / All accounts are finally settled.

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Question 117/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

पूंजी खाते कब बंद होते हैं?

When are capital accounts closed?

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Correct Answer

A. अंतिम निपटान परAt final settlement

Explanation

Simple Explanation

अंतिम भुगतान के बाद बंद होते हैं। / They close after final settlement.

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Question 118/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

₹15000 में स्टॉक बेचने पर प्राप्ति कितनी होगी?

If stock is sold for ₹15000 what is the receipt?

Explanation opens after your attempt
Correct Answer

A. ₹15000

Explanation

Simple Explanation

बिक्री मूल्य ही प्राप्ति है। / Sale value is the receipt.

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Question 119/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

साझेदारी संबंध विघटन के बाद क्या होता है?

What happens to partnership relation after dissolution?

Explanation opens after your attempt
Correct Answer

A. समाप्त हो जाता हैIt ends

Explanation

Simple Explanation

फर्म के साथ संबंध भी समाप्त होता है। / The partnership relation also ends.

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Question 120/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

बिक्री से प्राप्त नकद साकारण खाते में कहाँ दर्ज होता है?

Where is cash received from asset sale recorded?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट पक्षCredit side

Explanation

Simple Explanation

प्राप्ति क्रेडिट में दर्ज होती है। / Receipt is recorded on credit side.

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Question 121/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि प्राप्तियां ₹20000 और भुगतान ₹12000 हों तो शेष कितना होगा?

If receipts are ₹20000 and payments are ₹12000 what is the balance?

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Correct Answer

A. ₹8000

Explanation

Simple Explanation

अंतर ₹8000 है। / The difference is ₹8000.

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Question 122/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

बैंक खाते का मुख्य उपयोग क्या है?

What is the main use of the bank account?

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Correct Answer

A. प्राप्तियां और भुगतान दर्ज करनाRecording receipts and payments

Explanation

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सभी नकद लेनदेन इसमें दर्ज होते हैं। / All cash transactions are recorded here.

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Question 123/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

फर्नीचर ₹7000 में बिके तो यह राशि किस खाते को प्रभावित करेगी?

Furniture sold for ₹7000 affects which account?

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Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

परिसंपत्ति बिक्री साकारण खाते में जाती है। / Asset sale affects Realisation Account.

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Question 124/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

परिसंपत्ति अधिक मूल्य पर बिकने से क्या हो सकता है?

What may arise if an asset is sold above book value?

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A. साकारण लाभRealisation profit

Explanation

Simple Explanation

अधिक प्राप्ति लाभ उत्पन्न करती है। / Higher proceeds create profit.

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Question 125/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

परिसंपत्ति कम मूल्य पर बिकने से क्या हो सकता है?

What may arise if an asset is sold below book value?

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A. साकारण हानिRealisation loss

Explanation

Simple Explanation

कम प्राप्ति हानि उत्पन्न करती है। / Lower proceeds create loss.

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Question 126/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

गैर-नकद परिसंपत्तियां कहाँ स्थानांतरित की जाती हैं?

Where are non-cash assets transferred?

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A. साकारण खाताRealisation Account

Explanation

Simple Explanation

गैर-नकद परिसंपत्तियां साकारण खाते में जाती हैं। / Non-cash assets go to Realisation Account.

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Question 127/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

देनदारों से ₹4000 प्राप्त होने पर क्या होगा?

What happens if ₹4000 is collected from debtors?

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A. बैंक प्राप्ति बढ़ेगीBank receipt increases

Explanation

Simple Explanation

वसूली प्राप्ति मानी जाती है। / Collection is treated as a receipt.

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Question 128/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

सभी परिसंपत्तियां बेचने के बाद अगला चरण क्या है?

What is the next step after selling all assets?

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A. देनदारियों का भुगतानPayment of liabilities

Explanation

Simple Explanation

नकद से देनदारियां चुकाई जाती हैं। / Liabilities are paid from cash realized.

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Question 129/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

अंतिम वितरण का आधार क्या होता है?

What is the basis of final distribution?

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A. पूंजी खातों का शेषCapital account balances

Explanation

Simple Explanation

अंतिम शेष के आधार पर भुगतान होता है। / Payment is based on final balances.

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Question 130/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

बिना मूल्य की परिसंपत्ति से क्या परिणाम हो सकता है?

What may result from a worthless asset?

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Correct Answer

A. साकारण हानिRealisation loss

Explanation

Simple Explanation

प्राप्ति न होने से हानि हो सकती है। / No proceeds may lead to loss.

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Question 131/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

अंत में बैंक खाते का शेष सामान्यतः कितना होता है?

What is generally the final balance of bank account?

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Correct Answer

A. शून्यZero

Explanation

Simple Explanation

सभी भुगतान के बाद खाता बंद हो जाता है। / The account closes after all settlements.

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Question 132/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

देनदारियों के स्थानांतरण पर साकारण खाते में क्या किया जाता है?

What is done in Realisation Account when liabilities are transferred?

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Correct Answer

A. क्रेडिट किया जाता हैCredited

Explanation

Simple Explanation

देनदारियां क्रेडिट की जाती हैं। / Liabilities are credited.

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Question 133/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

परिसंपत्तियों के स्थानांतरण पर साकारण खाते में क्या किया जाता है?

What is done in Realisation Account when assets are transferred?

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A. डेबिट किया जाता हैDebited

Explanation

Simple Explanation

परिसंपत्तियां डेबिट की जाती हैं। / Assets are debited.

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Question 134/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन प्रक्रिया का अंतिम चरण क्या है?

What is the final stage of dissolution process?

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A. भागीदारों को अंतिम भुगतानFinal payment to partners

Explanation

Simple Explanation

अंत में भागीदारों का निपटान होता है। / Partners are settled finally.

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Question 135/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

₹30000 प्राप्ति और ₹18000 भुगतान होने पर शेष कितना होगा?

If receipts are ₹30000 and payments are ₹18000 what is the balance?

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Correct Answer

A. ₹12000

Explanation

Simple Explanation

अंतर ₹12000 है। / The difference is ₹12000.

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Question 136/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

खाते बंद करने का उद्देश्य क्या है?

What is the purpose of closing accounts?

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A. अंतिम निपटानFinal settlement

Explanation

Simple Explanation

सभी दायित्व समाप्त किए जाते हैं। / All obligations are settled.

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Question 137/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

बाहरी देनदारियों के बाद किसका भुगतान होता है?

Whose payment is made after external liabilities?

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Correct Answer

A. भागीदारों के ऋणPartners' loans

Explanation

Simple Explanation

भुगतान क्रम में भागीदार ऋण बाद में आते हैं। / Partners' loans come next in payment order.

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Question 138/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि परिसंपत्ति की पुस्तकीय कीमत ₹9000 और बिक्री ₹11000 हो तो क्या होगा?

If an asset book value is ₹9000 and sold for ₹11000 what happens?

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Correct Answer

A. साकारण लाभRealisation profit

Explanation

Simple Explanation

₹2000 का लाभ होगा। / A profit of ₹2000 arises.

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Question 139/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन पर कौन सा खाता लाभांश अनुपात से प्रभावित होता है?

Which account is affected by profit-sharing ratio on dissolution?

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Correct Answer

A. पूंजी खाताCapital Account

Explanation

Simple Explanation

साकारण लाभ या हानि पूंजी खातों में जाती है। / Realisation profit or loss goes to capital accounts.

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Question 140/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि देनदारी ₹6000 में चुकाई जाए तो यह किस प्रकार का लेनदेन है?

If a liability of ₹6000 is paid what type of transaction is it?

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Correct Answer

A. भुगतानPayment

Explanation

Simple Explanation

देनदारी चुकाना भुगतान है। / Settlement of liability is a payment.

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Question 141/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन पर पुस्तकों का अंतिम परिणाम क्या होना चाहिए?

What should be the final result of books on dissolution?

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A. सभी खाते बंदAll accounts closed

Explanation

Simple Explanation

समापन पर सभी खाते बंद हो जाते हैं। / All accounts are closed at the end.

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Question 142/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

परिसंपत्तियों की बिक्री से प्राप्त राशि कहाँ जमा होती है?

Where is the amount received from sale of assets deposited?

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Correct Answer

A. बैंक या नकद खाते मेंBank or cash account

Explanation

Simple Explanation

प्राप्त नकद बैंक में जमा होता है। / Received cash goes to bank or cash account.

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Question 143/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन के समय फर्म की गतिविधियां क्या होती हैं?

What happens to business activities at dissolution?

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Correct Answer

A. बंद हो जाती हैंThey stop

Explanation

Simple Explanation

व्यवसायिक गतिविधियां समाप्त हो जाती हैं। / Business activities cease.

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Question 144/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि कुल प्राप्तियां ₹25000 और कुल भुगतान ₹20000 हों तो शेष कितना है?

If total receipts are ₹25000 and total payments are ₹20000 what is the balance?

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Correct Answer

A. ₹5000

Explanation

Simple Explanation

अंतर ₹5000 है। / The difference is ₹5000.

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Question 145/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

फर्म के समापन में अंतिम लक्ष्य क्या है?

What is the ultimate goal in closing a firm?

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Correct Answer

A. संपूर्ण निपटानComplete settlement

Explanation

Simple Explanation

विघटन का उद्देश्य पूर्ण निपटान है। / The objective of dissolution is complete settlement.

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Question 146/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

साकारण खाते में अवितरित परिसंपत्ति भागीदार द्वारा लेने पर किस पक्ष में प्रविष्टि की जाती है?

When an unrecorded asset is taken over by a partner which side of Realisation Account is credited?

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Correct Answer

A. क्रेडिट पक्षCredit side

Explanation

Simple Explanation

भागीदार द्वारा परिसंपत्ति लेने पर साकारण खाते को क्रेडिट किया जाता है। परीक्षा में टेकओवर प्रविष्टि याद रखें। / When a partner takes over an asset Realisation Account is credited. Remember the takeover entry for exams.

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Question 147/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन पर यदि कोई देनदारी पुस्तकों में दर्ज नहीं थी और भुगतान की गई तो उसे क्या माना जाएगा?

If an unrecorded liability is paid on dissolution how is it treated?

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Correct Answer

A. साकारण खाते में डेबिटDebited to Realisation Account

Explanation

Simple Explanation

अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है। यह महत्वपूर्ण नियम है। / Payment of an unrecorded liability is debited to Realisation Account. This is an important rule.

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Question 148/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

फर्म के विघटन में देनदारियों का निपटान करने का मुख्य उद्देश्य क्या है?

What is the main objective of settling liabilities during dissolution?

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A. सभी दायित्व समाप्त करनाEliminate all obligations

Explanation

Simple Explanation

विघटन में सभी दावों का निपटान आवश्यक है। इससे फर्म पूर्णतः बंद होती है। / All claims must be settled during dissolution. This ensures complete closure of the firm.

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Question 149/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि कोई भागीदार विघटन व्यय स्वयं वहन करे तो भुगतान की गई राशि किसे दी जाती है?

If a partner personally bears dissolution expenses who receives reimbursement?

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Correct Answer

A. उसी भागीदार कोThe same partner

Explanation

Simple Explanation

फर्म उस भागीदार को भुगतान करती है। प्रश्नों में यह सामान्य स्थिति है। / The firm reimburses that partner. This is a common examination situation.

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Question 150/150 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन के बाद बची हुई अंतिम राशि का वितरण किस आधार पर किया जाता है?

On what basis is the final remaining amount distributed after dissolution?

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Correct Answer

A. पूंजी खातों के अंतिम शेषFinal capital balances

Explanation

Simple Explanation

अंतिम वितरण पूंजी खातों के शेष के अनुसार होता है। भुगतान क्रम याद रखें। / Final distribution is based on capital account balances. Remember the order of settlement.

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