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Accountancy Quiz - Class 12 Accountancy Dissolution Of A...

Question 1/50 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?

Explanation opens after your attempt

Correct Answer

A. फर्म का समापनClosure of firm

Step 1

Concept

In dissolution the firm's existence ends. It is a basic concept.

Step 2

Why this answer is correct

The correct answer is A. फर्म का समापन / Closure of firm. In dissolution the firm's existence ends. It is a basic concept.

Step 3

Exam Tip

विघटन में फर्म का अस्तित्व समाप्त हो जाता है। यह मूल अवधारणा है।

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Question 2/50 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

Step 1

Concept

Realisation Account determines profit or loss.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Realisation Account determines profit or loss.

Step 3

Exam Tip

साकारण खाता लाभ या हानि ज्ञात करता है।

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Question 3/50 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

Step 1

Concept

Assets are sold to realize cash.

Step 2

Why this answer is correct

The correct answer is A. साकारण / Realisation. Assets are sold to realize cash.

Step 3

Exam Tip

परिसंपत्तियों की बिक्री से नकद प्राप्त किया जाता है।

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Question 4/50 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?

Explanation opens after your attempt

Correct Answer

A. बाहरी देनदारExternal liabilities

Step 1

Concept

External claims get priority.

Step 2

Why this answer is correct

The correct answer is A. बाहरी देनदार / External liabilities. External claims get priority.

Step 3

Exam Tip

बाहरी दावों को प्राथमिकता दी जाती है।

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Question 5/50 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

Step 1

Concept

Profit is shared in profit-sharing ratio.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों के पूंजी खाते / Partners' capital accounts. Profit is shared in profit-sharing ratio.

Step 3

Exam Tip

लाभ लाभांश अनुपात में बांटा जाता है।

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Question 6/50 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

Step 1

Concept

Loss is distributed through capital accounts.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों में / Among partners. Loss is distributed through capital accounts.

Step 3

Exam Tip

हानि पूंजी खातों में बांटी जाती है।

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Question 7/50 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

Step 1

Concept

Cash is retained separately.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Cash is retained separately.

Step 3

Exam Tip

नकद अलग ही रखा जाता है।

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Question 8/50 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

Step 1

Concept

Sale value equals cash received.

Step 2

Why this answer is correct

The correct answer is A. ₹12000. Sale value equals cash received.

Step 3

Exam Tip

बिक्री मूल्य ही प्राप्त नकद होता है।

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Question 9/50 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

Step 1

Concept

Dissolution expenses are debited to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Dissolution expenses are debited to Realisation Account.

Step 3

Exam Tip

विघटन व्यय साकारण खाते में डेबिट होते हैं।

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Question 10/50 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

Step 1

Concept

Dissolution ends the firm.

Step 2

Why this answer is correct

The correct answer is A. समाप्त हो जाता है / It ends. Dissolution ends the firm.

Step 3

Exam Tip

विघटन से फर्म समाप्त हो जाती है।

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Question 11/50 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

Step 1

Concept

Sale proceeds are credited.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाते के क्रेडिट में / Credit of Realisation Account. Sale proceeds are credited.

Step 3

Exam Tip

बिक्री प्राप्ति क्रेडिट की जाती है।

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Question 12/50 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

Step 1

Concept

Remaining balance is paid to partners.

Step 2

Why this answer is correct

The correct answer is A. भागीदार / Partners. Remaining balance is paid to partners.

Step 3

Exam Tip

शेष राशि भागीदारों को दी जाती है।

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Question 13/50 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

Step 1

Concept

It reveals final profit or loss.

Step 2

Why this answer is correct

The correct answer is A. लाभ या हानि / Profit or loss. It reveals final profit or loss.

Step 3

Exam Tip

इससे अंतिम लाभ या हानि ज्ञात होती है।

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Question 14/50 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

Step 1

Concept

Cash is kept separately.

Step 2

Why this answer is correct

The correct answer is A. नकद / Cash. Cash is kept separately.

Step 3

Exam Tip

नकद अलग रखा जाता है।

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Question 15/50 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

Step 1

Concept

Payment decreases cash.

Step 2

Why this answer is correct

The correct answer is A. ₹5000 कम होगा / Decrease by ₹5000. Payment decreases cash.

Step 3

Exam Tip

भुगतान से नकद घटता है।

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Question 16/50 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?

Explanation opens after your attempt

Correct Answer

A. सभी खातों का निपटानSettlement of all accounts

Step 1

Concept

All accounts are finally settled.

Step 2

Why this answer is correct

The correct answer is A. सभी खातों का निपटान / Settlement of all accounts. All accounts are finally settled.

Step 3

Exam Tip

सभी खातों का अंतिम निपटान किया जाता है।

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Question 17/50 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?

Explanation opens after your attempt

Correct Answer

A. अंतिम निपटान परAt final settlement

Step 1

Concept

They close after final settlement.

Step 2

Why this answer is correct

The correct answer is A. अंतिम निपटान पर / At final settlement. They close after final settlement.

Step 3

Exam Tip

अंतिम भुगतान के बाद बंद होते हैं।

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Question 18/50 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

Step 1

Concept

Sale value is the receipt.

Step 2

Why this answer is correct

The correct answer is A. ₹15000. Sale value is the receipt.

Step 3

Exam Tip

बिक्री मूल्य ही प्राप्ति है।

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Question 19/50 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

Step 1

Concept

The partnership relation also ends.

Step 2

Why this answer is correct

The correct answer is A. समाप्त हो जाता है / It ends. The partnership relation also ends.

Step 3

Exam Tip

फर्म के साथ संबंध भी समाप्त होता है।

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Question 20/50 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

Step 1

Concept

Receipt is recorded on credit side.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट पक्ष / Credit side. Receipt is recorded on credit side.

Step 3

Exam Tip

प्राप्ति क्रेडिट में दर्ज होती है।

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Question 21/50 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?

Explanation opens after your attempt

Correct Answer

A. ₹8000

Step 1

Concept

The difference is ₹8000.

Step 2

Why this answer is correct

The correct answer is A. ₹8000. The difference is ₹8000.

Step 3

Exam Tip

अंतर ₹8000 है।

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Question 22/50 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?

Explanation opens after your attempt

Correct Answer

A. प्राप्तियां और भुगतान दर्ज करनाRecording receipts and payments

Step 1

Concept

All cash transactions are recorded here.

Step 2

Why this answer is correct

The correct answer is A. प्राप्तियां और भुगतान दर्ज करना / Recording receipts and payments. All cash transactions are recorded here.

Step 3

Exam Tip

सभी नकद लेनदेन इसमें दर्ज होते हैं।

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Question 23/50 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?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Asset sale affects Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Asset sale affects Realisation Account.

Step 3

Exam Tip

परिसंपत्ति बिक्री साकारण खाते में जाती है।

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Question 24/50 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?

Explanation opens after your attempt

Correct Answer

A. साकारण लाभRealisation profit

Step 1

Concept

Higher proceeds create profit.

Step 2

Why this answer is correct

The correct answer is A. साकारण लाभ / Realisation profit. Higher proceeds create profit.

Step 3

Exam Tip

अधिक प्राप्ति लाभ उत्पन्न करती है।

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Question 25/50 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?

Explanation opens after your attempt

Correct Answer

A. साकारण हानिRealisation loss

Step 1

Concept

Lower proceeds create loss.

Step 2

Why this answer is correct

The correct answer is A. साकारण हानि / Realisation loss. Lower proceeds create loss.

Step 3

Exam Tip

कम प्राप्ति हानि उत्पन्न करती है।

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Question 26/50 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?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Non-cash assets go to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Non-cash assets go to Realisation Account.

Step 3

Exam Tip

गैर-नकद परिसंपत्तियां साकारण खाते में जाती हैं।

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Question 27/50 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?

Explanation opens after your attempt

Correct Answer

A. बैंक प्राप्ति बढ़ेगीBank receipt increases

Step 1

Concept

Collection is treated as a receipt.

Step 2

Why this answer is correct

The correct answer is A. बैंक प्राप्ति बढ़ेगी / Bank receipt increases. Collection is treated as a receipt.

Step 3

Exam Tip

वसूली प्राप्ति मानी जाती है।

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Question 28/50 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?

Explanation opens after your attempt

Correct Answer

A. देनदारियों का भुगतानPayment of liabilities

Step 1

Concept

Liabilities are paid from cash realized.

Step 2

Why this answer is correct

The correct answer is A. देनदारियों का भुगतान / Payment of liabilities. Liabilities are paid from cash realized.

Step 3

Exam Tip

नकद से देनदारियां चुकाई जाती हैं।

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Question 29/50 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?

Explanation opens after your attempt

Correct Answer

A. पूंजी खातों का शेषCapital account balances

Step 1

Concept

Payment is based on final balances.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खातों का शेष / Capital account balances. Payment is based on final balances.

Step 3

Exam Tip

अंतिम शेष के आधार पर भुगतान होता है।

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Question 30/50 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?

Explanation opens after your attempt

Correct Answer

A. साकारण हानिRealisation loss

Step 1

Concept

No proceeds may lead to loss.

Step 2

Why this answer is correct

The correct answer is A. साकारण हानि / Realisation loss. No proceeds may lead to loss.

Step 3

Exam Tip

प्राप्ति न होने से हानि हो सकती है।

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Question 31/50 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?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

The account closes after all settlements.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. The account closes after all settlements.

Step 3

Exam Tip

सभी भुगतान के बाद खाता बंद हो जाता है।

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Question 32/50 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?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट किया जाता हैCredited

Step 1

Concept

Liabilities are credited.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट किया जाता है / Credited. Liabilities are credited.

Step 3

Exam Tip

देनदारियां क्रेडिट की जाती हैं।

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Question 33/50 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?

Explanation opens after your attempt

Correct Answer

A. डेबिट किया जाता हैDebited

Step 1

Concept

Assets are debited.

Step 2

Why this answer is correct

The correct answer is A. डेबिट किया जाता है / Debited. Assets are debited.

Step 3

Exam Tip

परिसंपत्तियां डेबिट की जाती हैं।

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Question 34/50 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?

Explanation opens after your attempt

Correct Answer

A. भागीदारों को अंतिम भुगतानFinal payment to partners

Step 1

Concept

Partners are settled finally.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों को अंतिम भुगतान / Final payment to partners. Partners are settled finally.

Step 3

Exam Tip

अंत में भागीदारों का निपटान होता है।

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Question 35/50 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?

Explanation opens after your attempt

Correct Answer

A. ₹12000

Step 1

Concept

The difference is ₹12000.

Step 2

Why this answer is correct

The correct answer is A. ₹12000. The difference is ₹12000.

Step 3

Exam Tip

अंतर ₹12000 है।

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Question 36/50 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?

Explanation opens after your attempt

Correct Answer

A. अंतिम निपटानFinal settlement

Step 1

Concept

All obligations are settled.

Step 2

Why this answer is correct

The correct answer is A. अंतिम निपटान / Final settlement. All obligations are settled.

Step 3

Exam Tip

सभी दायित्व समाप्त किए जाते हैं।

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Question 37/50 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

Step 1

Concept

Partners' loans come next in payment order.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों के ऋण / Partners' loans. Partners' loans come next in payment order.

Step 3

Exam Tip

भुगतान क्रम में भागीदार ऋण बाद में आते हैं।

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Question 38/50 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?

Explanation opens after your attempt

Correct Answer

A. साकारण लाभRealisation profit

Step 1

Concept

A profit of ₹2000 arises.

Step 2

Why this answer is correct

The correct answer is A. साकारण लाभ / Realisation profit. A profit of ₹2000 arises.

Step 3

Exam Tip

₹2000 का लाभ होगा।

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Question 39/50 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

Step 1

Concept

Realisation profit or loss goes to capital accounts.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाता / Capital Account. Realisation profit or loss goes to capital accounts.

Step 3

Exam Tip

साकारण लाभ या हानि पूंजी खातों में जाती है।

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Question 40/50 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?

Explanation opens after your attempt

Correct Answer

A. भुगतानPayment

Step 1

Concept

Settlement of liability is a payment.

Step 2

Why this answer is correct

The correct answer is A. भुगतान / Payment. Settlement of liability is a payment.

Step 3

Exam Tip

देनदारी चुकाना भुगतान है।

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Question 41/50 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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Correct Answer

A. सभी खाते बंदAll accounts closed

Step 1

Concept

All accounts are closed at the end.

Step 2

Why this answer is correct

The correct answer is A. सभी खाते बंद / All accounts closed. All accounts are closed at the end.

Step 3

Exam Tip

समापन पर सभी खाते बंद हो जाते हैं।

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Question 42/50 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

Step 1

Concept

Received cash goes to bank or cash account.

Step 2

Why this answer is correct

The correct answer is A. बैंक या नकद खाते में / Bank or cash account. Received cash goes to bank or cash account.

Step 3

Exam Tip

प्राप्त नकद बैंक में जमा होता है।

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Question 43/50 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

Step 1

Concept

Business activities cease.

Step 2

Why this answer is correct

The correct answer is A. बंद हो जाती हैं / They stop. Business activities cease.

Step 3

Exam Tip

व्यवसायिक गतिविधियां समाप्त हो जाती हैं।

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Question 44/50 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?

Explanation opens after your attempt

Correct Answer

A. ₹5000

Step 1

Concept

The difference is ₹5000.

Step 2

Why this answer is correct

The correct answer is A. ₹5000. The difference is ₹5000.

Step 3

Exam Tip

अंतर ₹5000 है।

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Question 45/50 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

Step 1

Concept

The objective of dissolution is complete settlement.

Step 2

Why this answer is correct

The correct answer is A. संपूर्ण निपटान / Complete settlement. The objective of dissolution is complete settlement.

Step 3

Exam Tip

विघटन का उद्देश्य पूर्ण निपटान है।

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Question 46/50 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

Step 1

Concept

When a partner takes over an asset Realisation Account is credited. Remember the takeover entry for exams.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट पक्ष / Credit side. When a partner takes over an asset Realisation Account is credited. Remember the takeover entry for exams.

Step 3

Exam Tip

भागीदार द्वारा परिसंपत्ति लेने पर साकारण खाते को क्रेडिट किया जाता है। परीक्षा में टेकओवर प्रविष्टि याद रखें।

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Question 47/50 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?

Explanation opens after your attempt

Correct Answer

A. साकारण खाते में डेबिटDebited to Realisation Account

Step 1

Concept

Payment of an unrecorded liability is debited to Realisation Account. This is an important rule.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाते में डेबिट / Debited to Realisation Account. Payment of an unrecorded liability is debited to Realisation Account. This is an important rule.

Step 3

Exam Tip

अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है। यह महत्वपूर्ण नियम है।

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Question 48/50 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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Correct Answer

A. सभी दायित्व समाप्त करनाEliminate all obligations

Step 1

Concept

All claims must be settled during dissolution. This ensures complete closure of the firm.

Step 2

Why this answer is correct

The correct answer is A. सभी दायित्व समाप्त करना / Eliminate all obligations. All claims must be settled during dissolution. This ensures complete closure of the firm.

Step 3

Exam Tip

विघटन में सभी दावों का निपटान आवश्यक है। इससे फर्म पूर्णतः बंद होती है।

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Question 49/50 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

Step 1

Concept

The firm reimburses that partner. This is a common examination situation.

Step 2

Why this answer is correct

The correct answer is A. उसी भागीदार को / The same partner. The firm reimburses that partner. This is a common examination situation.

Step 3

Exam Tip

फर्म उस भागीदार को भुगतान करती है। प्रश्नों में यह सामान्य स्थिति है।

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Question 50/50 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

Step 1

Concept

Final distribution is based on capital account balances. Remember the order of settlement.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खातों के अंतिम शेष / Final capital balances. Final distribution is based on capital account balances. Remember the order of settlement.

Step 3

Exam Tip

अंतिम वितरण पूंजी खातों के शेष के अनुसार होता है। भुगतान क्रम याद रखें।

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

फर्म के विघटन का अर्थ क्या है?

Concept

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Exam Tip

विघटन पर कौन सा खाता तैयार किया जाता है?

Concept

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Exam Tip

परिसंपत्तियों को नकद में बदलने की प्रक्रिया क्या कहलाती है?

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विघटन पर सबसे पहले किसका भुगतान किया जाता है?

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साकारण लाभ किसे दिया जाता है?

Concept

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Exam Tip

साकारण हानि का वितरण कैसे होता है?

Concept

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Exam Tip

नकद शेष सामान्यतः किस खाते में स्थानांतरित नहीं किया जाता?

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मशीन ₹12000 में बेचने पर कितनी राशि प्राप्त होगी?

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विघटन व्यय किस खाते में दर्ज होते हैं?

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फर्म के समापन के बाद उसका अस्तित्व क्या रहता है?

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स्टॉक की बिक्री राशि कहाँ दर्ज की जाती है?

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विघटन के बाद शेष नकद किसे मिलता है?

Concept

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साकारण खाते का परिणाम क्या होता है?

Concept

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Exam Tip

कौन सी परिसंपत्ति सामान्यतः साकारण खाते में नहीं जाती?

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

Concept

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Exam Tip

विघटन का मुख्य उद्देश्य क्या है?

Concept

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Exam Tip

पूंजी खाते कब बंद होते हैं?

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Exam Tip

₹15000 में स्टॉक बेचने पर प्राप्ति कितनी होगी?

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Exam Tip

साझेदारी संबंध विघटन के बाद क्या होता है?

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Exam Tip

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

Concept

Why this answer is correct