प्रवेश के समय पुरानी बैलेंस शीट में दिखा सामान्य संचय किस अवधि से संबंधित होता है?
At the time of admission the general reserve shown in old balance sheet relates to which period?
#general reserve
#old period
#admission
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A प्रवेश से पहले की अवधि / Period before admission
B प्रवेश के बाद की अवधि / Period after admission
C केवल नए साझेदार की अवधि / Only new partner period
D अगले वर्ष की अवधि / Next year period
Explanation opens after your attempt
Correct Answer
A. प्रवेश से पहले की अवधि / Period before admission
Step 1
Concept
General reserve is created out of old profits. Therefore it relates to the period before admission.
Step 2
Why this answer is correct
The correct answer is A. प्रवेश से पहले की अवधि / Period before admission. General reserve is created out of old profits. Therefore it relates to the period before admission.
Step 3
Exam Tip
सामान्य संचय पुराने लाभों से बना होता है। इसलिए यह प्रवेश से पहले की अवधि से संबंधित है।
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पुराने साझेदारों में संचित लाभ बांटने का आधार क्या होता है?
What is the basis for distributing accumulated profits among old partners?
#accumulated profit
#old ratio
#basis
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A पुराना लाभ अनुपात / Old profit sharing ratio
B नया लाभ अनुपात / New profit sharing ratio
C नकद अनुपात / Cash ratio
D देयता अनुपात / Liability ratio
Explanation opens after your attempt
Correct Answer
A. पुराना लाभ अनुपात / Old profit sharing ratio
Step 1
Concept
Accumulated profits belong to the old period. So they are distributed in old profit sharing ratio.
Step 2
Why this answer is correct
The correct answer is A. पुराना लाभ अनुपात / Old profit sharing ratio. Accumulated profits belong to the old period. So they are distributed in old profit sharing ratio.
Step 3
Exam Tip
संचित लाभ पुराने समय के होते हैं। इसलिए उन्हें पुराने लाभ अनुपात में बांटा जाता है।
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संचित हानि को पुराने साझेदारों के पूंजी खातों में किस प्रकार लिखा जाता है?
How is accumulated loss recorded in old partners capital accounts?
#accumulated loss
#capital debit
#entry
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A डेबिट किया जाता है / Debited
B क्रेडिट किया जाता है / Credited
C नकद में जोड़ा जाता है / Added in cash
D नए साझेदार को दिया जाता है / Given to new partner
Explanation opens after your attempt
Correct Answer
A. डेबिट किया जाता है / Debited
Step 1
Concept
Accumulated loss reduces capital. Therefore old partners capital accounts are debited.
Step 2
Why this answer is correct
The correct answer is A. डेबिट किया जाता है / Debited. Accumulated loss reduces capital. Therefore old partners capital accounts are debited.
Step 3
Exam Tip
संचित हानि पूंजी को घटाती है। इसलिए पुराने साझेदारों के पूंजी खाते डेबिट होते हैं।
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संचित लाभ को पुराने साझेदारों के पूंजी खातों में किस प्रकार लिखा जाता है?
How is accumulated profit recorded in old partners capital accounts?
#accumulated profit
#capital credit
#entry
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A क्रेडिट किया जाता है / Credited
B डेबिट किया जाता है / Debited
C पुनर्मूल्यांकन में डाला जाता है / Put in Revaluation
D नकद से घटाया जाता है / Deducted from cash
Explanation opens after your attempt
Correct Answer
A. क्रेडिट किया जाता है / Credited
Step 1
Concept
Accumulated profit increases capital. Therefore old partners capital accounts are credited.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट किया जाता है / Credited. Accumulated profit increases capital. Therefore old partners capital accounts are credited.
Step 3
Exam Tip
संचित लाभ पूंजी बढ़ाता है। इसलिए पुराने साझेदारों के पूंजी खाते क्रेडिट होते हैं।
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ए और बी का पुराना अनुपात 5:2 है। सामान्य संचय ₹49000 है। ए का हिस्सा कितना होगा?
A and B share old profits in 5:2. General reserve is ₹49000. What is A's share?
#general reserve
#numerical
#old ratio
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A ₹35000
B ₹14000
C ₹24500
D ₹7000
Explanation opens after your attempt
Step 1
Concept
A's share is 5/7 of ₹49000 which is ₹35000. Distribute reserve in old ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹35000. A's share is 5/7 of ₹49000 which is ₹35000. Distribute reserve in old ratio.
Step 3
Exam Tip
ए का हिस्सा ₹49000 का 5/7 है यानी ₹35000। संचय पुराने अनुपात में बांटें।
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एक्स और वाई का पुराना अनुपात 6:4 है। संचय निधि ₹30000 है। वाई को कितनी राशि मिलेगी?
X and Y share old profits in 6:4. Reserve fund is ₹30000. How much will Y receive?
#reserve fund
#partner share
#numerical
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A ₹12000
B ₹18000
C ₹15000
D ₹30000
Explanation opens after your attempt
Step 1
Concept
Y's share is 4/10 of ₹30000 which is ₹12000. First add the total ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹12000. Y's share is 4/10 of ₹30000 which is ₹12000. First add the total ratio.
Step 3
Exam Tip
वाई का हिस्सा ₹30000 का 4/10 है यानी ₹12000। कुल अनुपात पहले जोड़ें।
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लाभ और हानि खाते का क्रेडिट शेष ₹42000 है। ए और बी का अनुपात 4:3 है। बी को कितना क्रेडिट होगा?
Profit and Loss Account has credit balance ₹42000. A and B share in 4:3. How much will be credited to B?
#profit and loss credit
#old ratio
#numerical
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A ₹18000
B ₹24000
C ₹21000
D ₹6000
Explanation opens after your attempt
Step 1
Concept
B's share is 3/7 of ₹42000 which is ₹18000. Credit balance is like old profit.
Step 2
Why this answer is correct
The correct answer is A. ₹18000. B's share is 3/7 of ₹42000 which is ₹18000. Credit balance is like old profit.
Step 3
Exam Tip
बी का हिस्सा ₹42000 का 3/7 है यानी ₹18000। क्रेडिट शेष पुराने लाभ जैसा है।
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लाभ और हानि खाते का डेबिट शेष ₹28000 है। ए और बी का अनुपात 3:4 है। बी को कितना डेबिट होगा?
Profit and Loss Account has debit balance ₹28000. A and B share in 3:4. How much will be debited to B?
#profit and loss debit
#loss sharing
#numerical
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A ₹16000
B ₹12000
C ₹14000
D ₹28000
Explanation opens after your attempt
Step 1
Concept
B's share is 4/7 of ₹28000 which is ₹16000. Debit balance is old loss.
Step 2
Why this answer is correct
The correct answer is A. ₹16000. B's share is 4/7 of ₹28000 which is ₹16000. Debit balance is old loss.
Step 3
Exam Tip
बी का हिस्सा ₹28000 का 4/7 है यानी ₹16000। डेबिट शेष पुरानी हानि है।
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सामान्य संचय को बंद करने की सही प्रविष्टि में कौन सा खाता डेबिट होगा?
In the correct entry for closing general reserve which account will be debited?
#general reserve
#closing entry
#debit
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A सामान्य संचय खाता / General Reserve Account
B पुराने साझेदारों के पूंजी खाते / Old partners capital accounts
C नए साझेदार का पूंजी खाता / New partner capital account
D नकद खाता / Cash Account
Explanation opens after your attempt
Correct Answer
A. सामान्य संचय खाता / General Reserve Account
Step 1
Concept
General reserve has credit balance. To close it General Reserve Account is debited.
Step 2
Why this answer is correct
The correct answer is A. सामान्य संचय खाता / General Reserve Account. General reserve has credit balance. To close it General Reserve Account is debited.
Step 3
Exam Tip
सामान्य संचय का शेष क्रेडिट होता है। उसे बंद करने के लिए सामान्य संचय खाता डेबिट किया जाता है।
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लाभ और हानि खाते के डेबिट शेष को बंद करने पर कौन सा खाता क्रेडिट होगा?
When closing debit balance of Profit and Loss Account which account will be credited?
#profit and loss debit
#closing entry
#credit
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A लाभ और हानि खाता / Profit and Loss Account
B सामान्य संचय खाता / General Reserve Account
C संचय निधि खाता / Reserve Fund Account
D बैंक खाता / Bank Account
Explanation opens after your attempt
Correct Answer
A. लाभ और हानि खाता / Profit and Loss Account
Step 1
Concept
To close debit balance Profit and Loss Account is credited. The loss is debited to old partners.
Step 2
Why this answer is correct
The correct answer is A. लाभ और हानि खाता / Profit and Loss Account. To close debit balance Profit and Loss Account is credited. The loss is debited to old partners.
Step 3
Exam Tip
डेबिट शेष बंद करने के लिए लाभ और हानि खाते को क्रेडिट करते हैं। हानि पुराने साझेदारों को डेबिट होती है।
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पूंजी संचय प्रवेश पर सामान्यतः किसे मिलता है?
Capital reserve is usually given to whom on admission?
#capital reserve
#old partners
#admission
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A पुराने साझेदारों को / Old partners
B नए साझेदार को / New partner
C लेनदारों को / Creditors
D ग्राहकों को / Customers
Explanation opens after your attempt
Correct Answer
A. पुराने साझेदारों को / Old partners
Step 1
Concept
Capital reserve is also treated as profit created before admission. So it is shared among old partners in old ratio.
Step 2
Why this answer is correct
The correct answer is A. पुराने साझेदारों को / Old partners. Capital reserve is also treated as profit created before admission. So it is shared among old partners in old ratio.
Step 3
Exam Tip
पूंजी संचय भी प्रवेश से पहले बना लाभ माना जाता है। इसलिए यह पुराने साझेदारों में पुराने अनुपात से बांटा जाता है।
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नए साझेदार को पुराने संचय में हिस्सा क्यों नहीं दिया जाता?
Why is the new partner not given share in old reserve?
#new partner
#old reserve
#concept
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A क्योंकि वह संचय उसके प्रवेश से पहले बना था / Because that reserve was created before his admission
B क्योंकि वह हमेशा हानि उठाता है / Because he always bears loss
C क्योंकि वह नकद नहीं देता / Because he does not give cash
D क्योंकि संचय देनदारी है / Because reserve is liability
Explanation opens after your attempt
Correct Answer
A. क्योंकि वह संचय उसके प्रवेश से पहले बना था / Because that reserve was created before his admission
Step 1
Concept
Old reserve is profit before the new partner joined. Therefore his share is treated as zero.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि वह संचय उसके प्रवेश से पहले बना था / Because that reserve was created before his admission. Old reserve is profit before the new partner joined. Therefore his share is treated as zero.
Step 3
Exam Tip
पुराना संचय नए साझेदार के आने से पहले का लाभ है। इसलिए उसका हिस्सा शून्य माना जाता है।
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नए अनुपात 2:2:1 के बावजूद सामान्य संचय किस अनुपात में बांटा जाएगा यदि पुराना अनुपात 3:2 था?
Even if new ratio is 2:2:1 in which ratio will general reserve be shared if old ratio was 3:2?
#old ratio
#new ratio
#general reserve
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A 3:2
B 2:2:1
C 1:1
D 2:1
Explanation opens after your attempt
Step 1
Concept
General reserve is old profit. Therefore old ratio 3:2 will be used.
Step 2
Why this answer is correct
The correct answer is A. 3:2. General reserve is old profit. Therefore old ratio 3:2 will be used.
Step 3
Exam Tip
सामान्य संचय पुराना लाभ है। इसलिए पुराने अनुपात 3:2 का ही उपयोग होगा।
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नीचे में से कौन सा संचित लाभ का उदाहरण है?
Which of the following is an example of accumulated profit?
#dividend equalisation reserve
#accumulated profit
#identification
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A लाभांश समानीकरण संचय / Dividend Equalisation Reserve
B प्रारंभिक व्यय / Preliminary Expenses
C लाभ हानि डेबिट शेष / Profit and Loss debit balance
D विज्ञापन निलंबित व्यय / Advertisement Suspense Expenditure
Explanation opens after your attempt
Correct Answer
A. लाभांश समानीकरण संचय / Dividend Equalisation Reserve
Step 1
Concept
Dividend Equalisation Reserve is created out of profit. So it is distributed among old partners.
Step 2
Why this answer is correct
The correct answer is A. लाभांश समानीकरण संचय / Dividend Equalisation Reserve. Dividend Equalisation Reserve is created out of profit. So it is distributed among old partners.
Step 3
Exam Tip
लाभांश समानीकरण संचय लाभ से बनाया गया संचय है। इसलिए इसे पुराने साझेदारों में बांटा जाता है।
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नीचे में से कौन सा संचित हानि का उदाहरण है?
Which of the following is an example of accumulated loss?
#accumulated loss
#profit and loss debit
#identification
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A लाभ और हानि खाते का डेबिट शेष / Debit balance of Profit and Loss Account
B सामान्य संचय / General Reserve
C संचय निधि / Reserve Fund
D पूंजी संचय / Capital Reserve
Explanation opens after your attempt
Correct Answer
A. लाभ और हानि खाते का डेबिट शेष / Debit balance of Profit and Loss Account
Step 1
Concept
Debit balance of Profit and Loss Account shows old loss. It is debited to old partners in old ratio.
Step 2
Why this answer is correct
The correct answer is A. लाभ और हानि खाते का डेबिट शेष / Debit balance of Profit and Loss Account. Debit balance of Profit and Loss Account shows old loss. It is debited to old partners in old ratio.
Step 3
Exam Tip
लाभ और हानि खाते का डेबिट शेष पुरानी हानि दिखाता है। इसे पुराने साझेदारों में पुराने अनुपात से डेबिट करते हैं।
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प्रारंभिक व्यय ₹18000 है और पुराने साझेदारों का अनुपात 2:1 है। पहले साझेदार को कितना डेबिट होगा?
Preliminary expenses are ₹18000 and old partners ratio is 2:1. How much will be debited to the first partner?
#preliminary expenses
#old ratio
#numerical
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A ₹12000
B ₹6000
C ₹9000
D ₹18000
Explanation opens after your attempt
Step 1
Concept
First partner's share is 2/3 of ₹18000 which is ₹12000. Preliminary expenses are like accumulated loss.
Step 2
Why this answer is correct
The correct answer is A. ₹12000. First partner's share is 2/3 of ₹18000 which is ₹12000. Preliminary expenses are like accumulated loss.
Step 3
Exam Tip
पहले साझेदार का हिस्सा ₹18000 का 2/3 है यानी ₹12000। प्रारंभिक व्यय संचित हानि की तरह है।
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विज्ञापन निलंबित व्यय ₹21000 है। ए और बी का अनुपात 5:2 है। बी को कितना डेबिट होगा?
Advertisement Suspense Expenditure is ₹21000. A and B share in 5:2. How much will be debited to B?
#advertisement suspense
#numerical
#loss
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A ₹6000
B ₹15000
C ₹10500
D ₹21000
Explanation opens after your attempt
Step 1
Concept
B's share is 2/7 of ₹21000 which is ₹6000. This expense is borne by old partners.
Step 2
Why this answer is correct
The correct answer is A. ₹6000. B's share is 2/7 of ₹21000 which is ₹6000. This expense is borne by old partners.
Step 3
Exam Tip
बी का हिस्सा ₹21000 का 2/7 है यानी ₹6000। यह व्यय पुराने साझेदारों पर जाता है।
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कर्मचारी क्षतिपूर्ति संचय ₹56000 है और दावा नहीं है। इसका उपचार क्या होगा?
Workmen Compensation Reserve is ₹56000 and there is no claim. What will be its treatment?
#workmen compensation reserve
#no claim
#old partners
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A पूरा पुराने साझेदारों में बांटा जाएगा / Entire amount will be shared among old partners
B पूरा दावा खाते में जाएगा / Entire amount will go to claim account
C पूरा नए साझेदार को मिलेगा / Entire amount will go to new partner
D पूरा नकद में बदलेगा / Entire amount will be converted into cash
Explanation opens after your attempt
Correct Answer
A. पूरा पुराने साझेदारों में बांटा जाएगा / Entire amount will be shared among old partners
Step 1
Concept
If there is no claim the whole reserve is old profit. So it is shared among old partners in old ratio.
Step 2
Why this answer is correct
The correct answer is A. पूरा पुराने साझेदारों में बांटा जाएगा / Entire amount will be shared among old partners. If there is no claim the whole reserve is old profit. So it is shared among old partners in old ratio.
Step 3
Exam Tip
दावा न होने पर पूरा संचय पुराना लाभ है। इसलिए यह पुराने साझेदारों में पुराने अनुपात से बांटा जाता है।
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कर्मचारी क्षतिपूर्ति संचय ₹90000 है और दावा ₹70000 है। पुराने साझेदारों में कितना बांटा जाएगा?
Workmen Compensation Reserve is ₹90000 and claim is ₹70000. How much will be distributed among old partners?
#workmen compensation reserve
#claim
#balance
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A ₹20000
B ₹70000
C ₹90000
D ₹160000
Explanation opens after your attempt
Step 1
Concept
₹70000 will be kept for claim. Balance ₹20000 will be distributed among old partners.
Step 2
Why this answer is correct
The correct answer is A. ₹20000. ₹70000 will be kept for claim. Balance ₹20000 will be distributed among old partners.
Step 3
Exam Tip
दावे के लिए ₹70000 रखे जाएंगे। शेष ₹20000 पुराने साझेदारों में बांटा जाएगा।
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कर्मचारी क्षतिपूर्ति संचय ₹35000 है और दावा ₹42000 है। अतिरिक्त दावा कितना है?
Workmen Compensation Reserve is ₹35000 and claim is ₹42000. What is the excess claim?
#workmen compensation reserve
#excess claim
#loss
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A ₹7000
B ₹35000
C ₹42000
D ₹77000
Explanation opens after your attempt
Step 1
Concept
The claim is ₹7000 more than the reserve. This excess part may be treated as revaluation loss.
Step 2
Why this answer is correct
The correct answer is A. ₹7000. The claim is ₹7000 more than the reserve. This excess part may be treated as revaluation loss.
Step 3
Exam Tip
दावा संचय से ₹7000 अधिक है। यह अतिरिक्त भाग पुनर्मूल्यांकन हानि के रूप में लिया जा सकता है।
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निवेश उतार चढ़ाव संचय का संबंध किस परिसंपत्ति से होता है?
Investment Fluctuation Reserve is related to which asset?
#investment fluctuation reserve
#investments
#concept
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A निवेश / Investments
B माल / Stock
C नकद / Cash
D फर्नीचर / Furniture
Explanation opens after your attempt
Correct Answer
A. निवेश / Investments
Step 1
Concept
This reserve is created for risk of fall in investments value. Therefore it relates to investments.
Step 2
Why this answer is correct
The correct answer is A. निवेश / Investments. This reserve is created for risk of fall in investments value. Therefore it relates to investments.
Step 3
Exam Tip
यह संचय निवेश के मूल्य में कमी के जोखिम के लिए बनाया जाता है। इसलिए इसका संबंध निवेश से है।
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निवेश ₹150000 हैं और निवेश उतार चढ़ाव संचय ₹22000 है। निवेश का मूल्य ₹136000 रह गया। संचय से कितना समायोजित होगा?
Investments are ₹150000 and Investment Fluctuation Reserve is ₹22000. Value of investments falls to ₹136000. How much will be adjusted from reserve?
#investment fluctuation reserve
#fall
#numerical
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A ₹14000
B ₹22000
C ₹136000
D ₹36000
Explanation opens after your attempt
Step 1
Concept
Fall in investments is ₹150000 - ₹136000 = ₹14000. This amount will be adjusted from reserve.
Step 2
Why this answer is correct
The correct answer is A. ₹14000. Fall in investments is ₹150000 - ₹136000 = ₹14000. This amount will be adjusted from reserve.
Step 3
Exam Tip
निवेश में कमी ₹150000 - ₹136000 = ₹14000 है। इतनी राशि संचय से समायोजित होगी।
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निवेश उतार चढ़ाव संचय ₹27000 है और निवेश में कमी ₹11000 है। पुराने साझेदारों को कितना शेष मिलेगा?
Investment Fluctuation Reserve is ₹27000 and fall in investments is ₹11000. How much balance will old partners receive?
#investment fluctuation reserve
#balance
#old partners
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A ₹16000
B ₹11000
C ₹27000
D ₹38000
Explanation opens after your attempt
Step 1
Concept
Fall of ₹11000 will be adjusted from reserve. Balance ₹16000 will be shared among old partners.
Step 2
Why this answer is correct
The correct answer is A. ₹16000. Fall of ₹11000 will be adjusted from reserve. Balance ₹16000 will be shared among old partners.
Step 3
Exam Tip
₹11000 की कमी संचय से समायोजित होगी। शेष ₹16000 पुराने साझेदारों में बांटा जाएगा।
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निवेश उतार चढ़ाव संचय ₹16000 है और निवेश में कमी ₹21000 है। अतिरिक्त कमी का उपचार क्या होगा?
Investment Fluctuation Reserve is ₹16000 and fall in investments is ₹21000. What is the treatment of excess fall?
#investment fluctuation reserve
#excess fall
#revaluation
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A ₹5000 पुनर्मूल्यांकन हानि / ₹5000 revaluation loss
B ₹5000 सामान्य संचय / ₹5000 general reserve
C ₹21000 संचित लाभ / ₹21000 accumulated profit
D ₹16000 नकद लाभ / ₹16000 cash profit
Explanation opens after your attempt
Correct Answer
A. ₹5000 पुनर्मूल्यांकन हानि / ₹5000 revaluation loss
Step 1
Concept
The reserve will cover fall up to ₹16000. Remaining ₹5000 will be revaluation loss.
Step 2
Why this answer is correct
The correct answer is A. ₹5000 पुनर्मूल्यांकन हानि / ₹5000 revaluation loss. The reserve will cover fall up to ₹16000. Remaining ₹5000 will be revaluation loss.
Step 3
Exam Tip
संचय ₹16000 तक कमी को पूरा करेगा। बाकी ₹5000 पुनर्मूल्यांकन हानि होगी।
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यदि निवेश का मूल्य घटने के बजाय बढ़ जाए तो निवेश उतार चढ़ाव संचय का सामान्य उपचार क्या होगा?
If value of investments increases instead of falling what is the usual treatment of Investment Fluctuation Reserve?
#investment fluctuation reserve
#increase
#old partners
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A पूरा पुराने साझेदारों में बांटा जाएगा / Entire reserve will be shared among old partners
B पूरा नए साझेदार को मिलेगा / Entire reserve will go to new partner
C पूरा पुनर्मूल्यांकन खाते में डेबिट होगा / Entire reserve will be debited to Revaluation Account
D पूरा बैंक से घटेगा / Entire reserve will be deducted from bank
Explanation opens after your attempt
Correct Answer
A. पूरा पुराने साझेदारों में बांटा जाएगा / Entire reserve will be shared among old partners
Step 1
Concept
There is no fall in investments so the reserve is not needed. It is shared like old profit.
Step 2
Why this answer is correct
The correct answer is A. पूरा पुराने साझेदारों में बांटा जाएगा / Entire reserve will be shared among old partners. There is no fall in investments so the reserve is not needed. It is shared like old profit.
Step 3
Exam Tip
निवेश में कमी नहीं है इसलिए संचय की आवश्यकता नहीं रहती। यह पुराने लाभ की तरह बांटा जाता है।
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ए बी और सी का पुराना अनुपात 1:2:3 है। सामान्य संचय ₹60000 है। सी का हिस्सा कितना होगा?
A B and C share old profits in 1:2:3. General reserve is ₹60000. What is C's share?
#three partners
#general reserve
#numerical
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A ₹30000
B ₹10000
C ₹20000
D ₹60000
Explanation opens after your attempt
Step 1
Concept
Total ratio is 6 and C's share is 3/6. C will receive ₹30000.
Step 2
Why this answer is correct
The correct answer is A. ₹30000. Total ratio is 6 and C's share is 3/6. C will receive ₹30000.
Step 3
Exam Tip
कुल अनुपात 6 है और सी का हिस्सा 3/6 है। सी को ₹30000 मिलेंगे।
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संचय निधि ₹81000 है और पुराने साझेदारों का अनुपात 4:4:1 है। तीसरे साझेदार को कितना मिलेगा?
Reserve fund is ₹81000 and old partners ratio is 4:4:1. How much will the third partner receive?
#reserve fund
#third partner
#old ratio
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A ₹9000
B ₹36000
C ₹18000
D ₹81000
Explanation opens after your attempt
Step 1
Concept
Total ratio is 9 and the third partner's share is 1/9. He will receive ₹9000.
Step 2
Why this answer is correct
The correct answer is A. ₹9000. Total ratio is 9 and the third partner's share is 1/9. He will receive ₹9000.
Step 3
Exam Tip
कुल अनुपात 9 है और तीसरे साझेदार का हिस्सा 1/9 है। उसे ₹9000 मिलेंगे।
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पूंजी संचय ₹66000 है और ए बी का अनुपात 7:4 है। ए को कितना क्रेडिट होगा?
Capital reserve is ₹66000 and A B ratio is 7:4. How much will be credited to A?
#capital reserve
#numerical
#old ratio
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A ₹42000
B ₹24000
C ₹33000
D ₹66000
Explanation opens after your attempt
Step 1
Concept
A's share is 7/11 of ₹66000 which is ₹42000. Capital reserve is shared in old ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹42000. A's share is 7/11 of ₹66000 which is ₹42000. Capital reserve is shared in old ratio.
Step 3
Exam Tip
ए का हिस्सा ₹66000 का 7/11 है यानी ₹42000। पूंजी संचय पुराने अनुपात से बांटा जाता है।
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यदि कोई पुराना लाभ अनुपात नहीं दिया गया है तो सामान्यतः साझेदारों को कैसे माना जाता है?
If no old profit sharing ratio is given how are partners generally assumed?
#missing ratio
#equal sharing
#reserves
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A बराबर लाभ बांटने वाले / Sharing profits equally
B नया अनुपात लेने वाले / Taking new ratio
C नकद अनुपात लेने वाले / Taking cash ratio
D हिस्सा न लेने वाले / Taking no share
Explanation opens after your attempt
Correct Answer
A. बराबर लाभ बांटने वाले / Sharing profits equally
Step 1
Concept
If ratio is absent equal profit sharing ratio is generally assumed. This is a simple exam rule.
Step 2
Why this answer is correct
The correct answer is A. बराबर लाभ बांटने वाले / Sharing profits equally. If ratio is absent equal profit sharing ratio is generally assumed. This is a simple exam rule.
Step 3
Exam Tip
अनुपात न मिलने पर सामान्यतः बराबर लाभ अनुपात माना जाता है। यह सरल परीक्षा नियम है।
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सामान्य संचय खाता किस प्रकार का शेष रखता है?
What type of balance does General Reserve Account have?
#general reserve
#credit balance
#basic
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A क्रेडिट शेष / Credit balance
B डेबिट शेष / Debit balance
C नकद शेष / Cash balance
D ऋण शेष / Loan balance
Explanation opens after your attempt
Correct Answer
A. क्रेडिट शेष / Credit balance
Step 1
Concept
General reserve is created out of profit so it has credit balance. It is debited when closed.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट शेष / Credit balance. General reserve is created out of profit so it has credit balance. It is debited when closed.
Step 3
Exam Tip
सामान्य संचय लाभ से बनता है इसलिए इसका क्रेडिट शेष होता है। इसे बंद करने पर डेबिट करते हैं।
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प्रारंभिक व्यय खाते का सामान्य शेष क्या होता है?
What is the normal balance of Preliminary Expenses Account?
#preliminary expenses
#debit balance
#loss
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A डेबिट शेष / Debit balance
B क्रेडिट शेष / Credit balance
C संचय शेष / Reserve balance
D देयता शेष / Liability balance
Explanation opens after your attempt
Correct Answer
A. डेबिट शेष / Debit balance
Step 1
Concept
Preliminary expenses are an expense item so they have debit balance. On admission they are written off to old partners.
Step 2
Why this answer is correct
The correct answer is A. डेबिट शेष / Debit balance. Preliminary expenses are an expense item so they have debit balance. On admission they are written off to old partners.
Step 3
Exam Tip
प्रारंभिक व्यय एक व्यय मद है इसलिए इसका डेबिट शेष होता है। प्रवेश पर इसे पुराने साझेदारों में लिखते हैं।
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पुराना संचय बांटने से पुराने साझेदारों की पूंजी पर क्या प्रभाव पड़ता है?
What is the effect on old partners capital when old reserve is distributed?
#reserve distribution
#capital effect
#profit
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A पूंजी बढ़ती है / Capital increases
B पूंजी घटती है / Capital decreases
C पूंजी शून्य होती है / Capital becomes zero
D कोई प्रभाव नहीं / No effect
Explanation opens after your attempt
Correct Answer
A. पूंजी बढ़ती है / Capital increases
Step 1
Concept
Reserve is profit so it increases capital. That is why old partners capital accounts are credited.
Step 2
Why this answer is correct
The correct answer is A. पूंजी बढ़ती है / Capital increases. Reserve is profit so it increases capital. That is why old partners capital accounts are credited.
Step 3
Exam Tip
संचय लाभ है इसलिए पूंजी बढ़ाता है। इसी कारण पुराने साझेदारों के पूंजी खाते क्रेडिट होते हैं।
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पुरानी हानि लिखने से पुराने साझेदारों की पूंजी पर क्या प्रभाव पड़ता है?
What is the effect on old partners capital when old loss is written off?
#old loss
#capital effect
#debit
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A पूंजी घटती है / Capital decreases
B पूंजी बढ़ती है / Capital increases
C पूंजी दोगुनी होती है / Capital doubles
D पूंजी पर प्रभाव नहीं / No effect on capital
Explanation opens after your attempt
Correct Answer
A. पूंजी घटती है / Capital decreases
Step 1
Concept
Old loss reduces partners capital. Therefore capital accounts are debited.
Step 2
Why this answer is correct
The correct answer is A. पूंजी घटती है / Capital decreases. Old loss reduces partners capital. Therefore capital accounts are debited.
Step 3
Exam Tip
पुरानी हानि साझेदारों की पूंजी कम करती है। इसलिए पूंजी खाते डेबिट होते हैं।
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सामान्य संचय ₹52000 और लाभ हानि डेबिट शेष ₹12000 है। शुद्ध संचित लाभ कितना है?
General reserve is ₹52000 and Profit and Loss debit balance is ₹12000. What is the net accumulated profit?
#net accumulated profit
#reserve
#loss
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A ₹40000
B ₹64000
C ₹52000
D ₹12000
Explanation opens after your attempt
Step 1
Concept
General reserve is profit and debit balance is loss. Net profit is ₹52000 - ₹12000 = ₹40000.
Step 2
Why this answer is correct
The correct answer is A. ₹40000. General reserve is profit and debit balance is loss. Net profit is ₹52000 - ₹12000 = ₹40000.
Step 3
Exam Tip
सामान्य संचय लाभ है और डेबिट शेष हानि है। शुद्ध लाभ ₹52000 - ₹12000 = ₹40000 है।
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संचय निधि ₹70000 और विज्ञापन निलंबित व्यय ₹25000 है। शुद्ध पुराना लाभ कितना है?
Reserve fund is ₹70000 and Advertisement Suspense Expenditure is ₹25000. What is the net old profit?
#net old profit
#reserve fund
#advertisement suspense
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A ₹45000
B ₹95000
C ₹70000
D ₹25000
Explanation opens after your attempt
Step 1
Concept
Reserve fund is profit and advertisement suspense expenditure is loss. Net old profit is ₹45000.
Step 2
Why this answer is correct
The correct answer is A. ₹45000. Reserve fund is profit and advertisement suspense expenditure is loss. Net old profit is ₹45000.
Step 3
Exam Tip
संचय निधि लाभ है और विज्ञापन निलंबित व्यय हानि है। शुद्ध पुराना लाभ ₹45000 है।
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ए और बी का अनुपात 3:2 है। शुद्ध संचित लाभ ₹65000 है। ए को कितना क्रेडिट होगा?
A and B share in 3:2. Net accumulated profit is ₹65000. How much will be credited to A?
#net accumulated profit
#old ratio
#numerical
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A ₹39000
B ₹26000
C ₹32500
D ₹65000
Explanation opens after your attempt
Step 1
Concept
A's share is 3/5 of ₹65000 which is ₹39000. Net profit is distributed in old ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹39000. A's share is 3/5 of ₹65000 which is ₹39000. Net profit is distributed in old ratio.
Step 3
Exam Tip
ए का हिस्सा ₹65000 का 3/5 है यानी ₹39000। शुद्ध लाभ पुराने अनुपात से बांटा जाता है।
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ए और बी का अनुपात 8:5 है। शुद्ध संचित हानि ₹39000 है। बी को कितना डेबिट होगा?
A and B share in 8:5. Net accumulated loss is ₹39000. How much will be debited to B?
#net accumulated loss
#old ratio
#numerical
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A ₹15000
B ₹24000
C ₹19500
D ₹39000
Explanation opens after your attempt
Step 1
Concept
B's share is 5/13 of ₹39000 which is ₹15000. Accumulated loss is debited to capital.
Step 2
Why this answer is correct
The correct answer is A. ₹15000. B's share is 5/13 of ₹39000 which is ₹15000. Accumulated loss is debited to capital.
Step 3
Exam Tip
बी का हिस्सा ₹39000 का 5/13 है यानी ₹15000। संचित हानि पूंजी में डेबिट होती है।
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यदि पुराने संचित लाभ का समायोजन न किया जाए तो नया साझेदार किसमें गलत हिस्सा पा सकता है?
If old accumulated profit is not adjusted the new partner may wrongly get share in what?
#old profit
#new partner
#reason
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A पुराने लाभ में / Old profit
B नए ऋण में / New loan
C नकद कमी में / Cash shortage
D पुराने वेतन में / Old salary
Explanation opens after your attempt
Correct Answer
A. पुराने लाभ में / Old profit
Step 1
Concept
Old profit belongs before the new partner. Without adjustment the new partner may get wrong benefit.
Step 2
Why this answer is correct
The correct answer is A. पुराने लाभ में / Old profit. Old profit belongs before the new partner. Without adjustment the new partner may get wrong benefit.
Step 3
Exam Tip
पुराना लाभ नए साझेदार से पहले का है। समायोजन न होने पर नया साझेदार गलत लाभ पा सकता है।
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यदि पुराने संचित नुकसान का समायोजन न किया जाए तो नया साझेदार किससे गलत प्रभावित हो सकता है?
If old accumulated loss is not adjusted the new partner may be wrongly affected by what?
#old loss
#new partner
#fair adjustment
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A पुरानी हानि से / Old loss
B नए लाभ से / New profit
C नई पूंजी से / New capital
D नकद बिक्री से / Cash sales
Explanation opens after your attempt
Correct Answer
A. पुरानी हानि से / Old loss
Step 1
Concept
Old loss belongs to old partners. Adjusting it is fair to the new partner.
Step 2
Why this answer is correct
The correct answer is A. पुरानी हानि से / Old loss. Old loss belongs to old partners. Adjusting it is fair to the new partner.
Step 3
Exam Tip
पुरानी हानि पुराने साझेदारों की है। इसे समायोजित करना नए साझेदार के साथ न्याय करता है।
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संचित लाभ और हानि का समायोजन प्रवेश पर किस उद्देश्य से किया जाता है?
For what purpose are accumulated profits and losses adjusted on admission?
#purpose
#accumulated profits losses
#admission
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A पुराने परिणाम पुराने साझेदारों में देने के लिए / To give old results to old partners
B नए साझेदार को रोकने के लिए / To stop the new partner
C नकद खाता बनाने के लिए / To create Cash Account
D बिक्री बढ़ाने के लिए / To increase sales
Explanation opens after your attempt
Correct Answer
A. पुराने परिणाम पुराने साझेदारों में देने के लिए / To give old results to old partners
Step 1
Concept
Accumulated profits and losses relate to old business period. So they are adjusted among old partners.
Step 2
Why this answer is correct
The correct answer is A. पुराने परिणाम पुराने साझेदारों में देने के लिए / To give old results to old partners. Accumulated profits and losses relate to old business period. So they are adjusted among old partners.
Step 3
Exam Tip
संचित लाभ और हानि पुराने व्यवसाय काल से संबंधित हैं। इसलिए उनका समायोजन पुराने साझेदारों में किया जाता है।
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कौन सी मद पुराने साझेदारों को क्रेडिट की जाएगी?
Which item will be credited to old partners?
#credit item
#profit and loss credit
#classification
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A लाभ और हानि खाते का क्रेडिट शेष / Credit balance of Profit and Loss Account
B प्रारंभिक व्यय / Preliminary Expenses
C विज्ञापन निलंबित व्यय / Advertisement Suspense Expenditure
D लाभ और हानि खाते का डेबिट शेष / Debit balance of Profit and Loss Account
Explanation opens after your attempt
Correct Answer
A. लाभ और हानि खाते का क्रेडिट शेष / Credit balance of Profit and Loss Account
Step 1
Concept
Credit balance of Profit and Loss Account is accumulated profit. So it is credited to old partners.
Step 2
Why this answer is correct
The correct answer is A. लाभ और हानि खाते का क्रेडिट शेष / Credit balance of Profit and Loss Account. Credit balance of Profit and Loss Account is accumulated profit. So it is credited to old partners.
Step 3
Exam Tip
लाभ और हानि खाते का क्रेडिट शेष संचित लाभ है। इसलिए यह पुराने साझेदारों को क्रेडिट होता है।
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कौन सी मद पुराने साझेदारों को डेबिट की जाएगी?
Which item will be debited to old partners?
#debit item
#profit and loss debit
#classification
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A लाभ और हानि खाते का डेबिट शेष / Debit balance of Profit and Loss Account
B सामान्य संचय / General Reserve
C पूंजी संचय / Capital Reserve
D संचय निधि / Reserve Fund
Explanation opens after your attempt
Correct Answer
A. लाभ और हानि खाते का डेबिट शेष / Debit balance of Profit and Loss Account
Step 1
Concept
Debit balance of Profit and Loss Account is accumulated loss. So old partners capital accounts are debited.
Step 2
Why this answer is correct
The correct answer is A. लाभ और हानि खाते का डेबिट शेष / Debit balance of Profit and Loss Account. Debit balance of Profit and Loss Account is accumulated loss. So old partners capital accounts are debited.
Step 3
Exam Tip
लाभ और हानि खाते का डेबिट शेष संचित हानि है। इसलिए पुराने साझेदारों के पूंजी खाते डेबिट होते हैं।
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सामान्य संचय ₹36000 है और ए बी का अनुपात 5:4 है। बी को कितना क्रेडिट होगा?
General reserve is ₹36000 and A B ratio is 5:4. How much will be credited to B?
#general reserve
#b share
#numerical
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A ₹16000
B ₹20000
C ₹18000
D ₹4000
Explanation opens after your attempt
Step 1
Concept
B's share is 4/9 of ₹36000 which is ₹16000. Reserve is shared only in old ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹16000. B's share is 4/9 of ₹36000 which is ₹16000. Reserve is shared only in old ratio.
Step 3
Exam Tip
बी का हिस्सा ₹36000 का 4/9 है यानी ₹16000। संचय पुराने अनुपात में ही बांटा जाता है।
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लाभांश समानीकरण संचय ₹24000 है। ए और बी बराबर साझेदार हैं। प्रत्येक को कितना मिलेगा?
Dividend Equalisation Reserve is ₹24000. A and B are equal partners. How much will each receive?
#dividend equalisation reserve
#equal ratio
#numerical
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A ₹12000
B ₹24000
C ₹6000
D शून्य / Zero
Explanation opens after your attempt
Step 1
Concept
In equal ratio ₹24000 is divided into two equal parts. Each will receive ₹12000.
Step 2
Why this answer is correct
The correct answer is A. ₹12000. In equal ratio ₹24000 is divided into two equal parts. Each will receive ₹12000.
Step 3
Exam Tip
बराबर अनुपात में ₹24000 दो बराबर भागों में बांटे जाएंगे। प्रत्येक को ₹12000 मिलेगा।
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आकस्मिकता संचय प्रवेश पर सामान्यतः कैसे माना जाता है यदि कोई विशेष देनदारी नहीं है?
How is Contingency Reserve usually treated on admission if there is no specific liability?
#contingency reserve
#accumulated profit
#old partners
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A संचित लाभ की तरह / Like accumulated profit
B संचित हानि की तरह / Like accumulated loss
C नए साझेदार की पूंजी की तरह / Like new partner capital
D नकद खर्च की तरह / Like cash expense
Explanation opens after your attempt
Correct Answer
A. संचित लाभ की तरह / Like accumulated profit
Step 1
Concept
If no specific liability exists Contingency Reserve is treated as old profit. It is distributed among old partners.
Step 2
Why this answer is correct
The correct answer is A. संचित लाभ की तरह / Like accumulated profit. If no specific liability exists Contingency Reserve is treated as old profit. It is distributed among old partners.
Step 3
Exam Tip
विशेष देनदारी न होने पर आकस्मिकता संचय पुराना लाभ माना जाता है। इसे पुराने साझेदारों में बांटा जाता है।
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आकस्मिकता संचय ₹50000 है और संभावित देनदारी ₹38000 है। पुराने साझेदारों में कितना शेष जाएगा?
Contingency Reserve is ₹50000 and expected liability is ₹38000. How much balance will go to old partners?
#contingency reserve
#liability
#balance
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A ₹12000
B ₹38000
C ₹50000
D ₹88000
Explanation opens after your attempt
Step 1
Concept
₹38000 will be kept for liability. Balance ₹12000 will be shared among old partners.
Step 2
Why this answer is correct
The correct answer is A. ₹12000. ₹38000 will be kept for liability. Balance ₹12000 will be shared among old partners.
Step 3
Exam Tip
₹38000 देनदारी के लिए रखा जाएगा। शेष ₹12000 पुराने साझेदारों में बांटा जाएगा।
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यदि संचित लाभ नए अनुपात में बांट दिया गया हो तो सही सुधार का आधार क्या होगा?
If accumulated profit is distributed in new ratio what should be the correct basis for correction?
#correction
#accumulated profit
#old ratio
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A पुराना लाभ अनुपात / Old profit sharing ratio
B नया लाभ अनुपात / New profit sharing ratio
C त्याग अनुपात / Sacrificing ratio
D नकद अनुपात / Cash ratio
Explanation opens after your attempt
Correct Answer
A. पुराना लाभ अनुपात / Old profit sharing ratio
Step 1
Concept
Accumulated profit belongs to old period. During correction old profit sharing ratio should be the basis.
Step 2
Why this answer is correct
The correct answer is A. पुराना लाभ अनुपात / Old profit sharing ratio. Accumulated profit belongs to old period. During correction old profit sharing ratio should be the basis.
Step 3
Exam Tip
संचित लाभ पुराने समय का है। सुधार करते समय पुराने लाभ अनुपात को ही आधार बनाना चाहिए।
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यदि संचित हानि नए साझेदार सहित बांट दी गई हो तो मुख्य गलती क्या है?
If accumulated loss is shared including the new partner what is the main mistake?
#common mistake
#accumulated loss
#new partner
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A नए साझेदार पर पुरानी हानि डाल दी गई / Old loss was put on new partner
B पुराने साझेदारों को अधिक लाभ दिया गया / Old partners were given more profit
C नकद खाता बंद हो गया / Cash Account was closed
D संचय निधि बढ़ गई / Reserve Fund increased
Explanation opens after your attempt
Correct Answer
A. नए साझेदार पर पुरानी हानि डाल दी गई / Old loss was put on new partner
Step 1
Concept
Accumulated loss belongs before admission. The new partner should not share it.
Step 2
Why this answer is correct
The correct answer is A. नए साझेदार पर पुरानी हानि डाल दी गई / Old loss was put on new partner. Accumulated loss belongs before admission. The new partner should not share it.
Step 3
Exam Tip
संचित हानि प्रवेश से पहले की है। नए साझेदार को इसमें हिस्सा नहीं देना चाहिए।
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प्रवेश के समय पुराने संचय और पुराने नुकसान का अंतिम प्रभाव किन खातों में दिखता है?
At the time of admission where is the final effect of old reserves and old losses shown?
#capital accounts
#reserves
#final effect
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A पुराने साझेदारों के पूंजी खातों में / In old partners capital accounts
B नए साझेदार के बैंक खाते में / In new partner bank account
C बिक्री खाते में / In Sales Account
D खरीद खाते में / In Purchases Account
Explanation opens after your attempt
Correct Answer
A. पुराने साझेदारों के पूंजी खातों में / In old partners capital accounts
Step 1
Concept
Old reserves and losses relate to old partners. Therefore their final effect appears in their capital accounts.
Step 2
Why this answer is correct
The correct answer is A. पुराने साझेदारों के पूंजी खातों में / In old partners capital accounts. Old reserves and losses relate to old partners. Therefore their final effect appears in their capital accounts.
Step 3
Exam Tip
पुराने संचय और नुकसान पुराने साझेदारों से जुड़े होते हैं। इसलिए उनका अंतिम प्रभाव उनके पूंजी खातों में दिखता है।
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यदि पुरानी बैलेंस शीट में बीमा संचय दिख रहा है और कोई दावा बाकी नहीं है तो प्रवेश पर इसका सामान्य उपचार क्या होगा?
If Insurance Reserve appears in the old balance sheet and no claim is pending what is its usual treatment on admission?
#insurance reserve
#accumulated profit
#old ratio
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A पुराने साझेदारों में पुराने लाभ अनुपात से बांटा जाएगा / Distributed among old partners in old profit sharing ratio
B नए साझेदार को पूरा दिया जाएगा / Fully given to new partner
C पुनर्मूल्यांकन खाते में हानि की तरह डेबिट होगा / Debited to Revaluation Account as loss
D नकद खाते से घटाया जाएगा / Deducted from Cash Account
Explanation opens after your attempt
Correct Answer
A. पुराने साझेदारों में पुराने लाभ अनुपात से बांटा जाएगा / Distributed among old partners in old profit sharing ratio
Step 1
Concept
When no claim is pending Insurance Reserve is treated as old accumulated profit. Therefore it is distributed among old partners in old ratio.
Step 2
Why this answer is correct
The correct answer is A. पुराने साझेदारों में पुराने लाभ अनुपात से बांटा जाएगा / Distributed among old partners in old profit sharing ratio. When no claim is pending Insurance Reserve is treated as old accumulated profit. Therefore it is distributed among old partners in old ratio.
Step 3
Exam Tip
कोई दावा न होने पर बीमा संचय पुराना संचित लाभ माना जाता है। इसलिए इसे पुराने साझेदारों में पुराने अनुपात से बांटा जाता है।
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