विघटन पर मशीनरी ₹80000 पुस्तकीय मूल्य से ₹92000 में बिकी और वास्तविकीकरण व्यय ₹2000 था। शुद्ध लाभ कितना होगा?
On dissolution machinery with book value ₹80000 was sold for ₹92000 and realisation expenses were ₹2000. What is the net profit?
#realisation
#numerical
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A ₹8000
B ₹10000
C ₹12000
D ₹14000
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Explanation
Simple Explanation
लाभ ₹12000 था और व्यय ₹2000 घटाने पर ₹10000 बचता है। शुद्ध प्रभाव निकालें। / Profit was ₹12000 and after deducting ₹2000 expense net profit is ₹10000. Calculate the net effect.
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यदि वास्तविकीकरण खाते का डेबिट पक्ष ₹185000 और क्रेडिट पक्ष ₹201000 है तो परिणाम क्या होगा?
If the debit side of Realisation Account is ₹185000 and the credit side is ₹201000 what is the result?
#realisation-profit
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A ₹14000 लाभ
B ₹15000 लाभ
C ₹16000 लाभ
D ₹17000 लाभ
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Correct Answer
C. ₹16000 लाभ
Explanation
Simple Explanation
क्रेडिट पक्ष ₹16000 अधिक है। अतः वास्तविकीकरण लाभ ₹16000 है। / The credit side exceeds by ₹16000. Hence realisation profit is ₹16000.
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A और B का अनुपात 3:2 है। वास्तविकीकरण हानि ₹25000 है। A का हिस्सा कितना होगा?
A and B share profits in the ratio 3:2. Realisation loss is ₹25000. What is A's share?
#loss-sharing
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A ₹10000
B ₹12000
C ₹15000
D ₹18000
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Explanation
Simple Explanation
A का हिस्सा 3/5 है। ₹25000 × 3/5 = ₹15000। / A bears 3/5 of the loss. ₹25000 × 3/5 = ₹15000.
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अवितरित देनदारी ₹7000 का भुगतान किया गया। इसका वास्तविकीकरण खाते पर क्या प्रभाव होगा?
An unrecorded liability of ₹7000 was paid. What is its effect on Realisation Account?
#unrecorded-liability
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A क्रेडिट ₹7000
B डेबिट ₹7000
C कोई प्रभाव नहीं
D क्रेडिट ₹14000
Explanation opens after your attempt
Correct Answer
B. डेबिट ₹7000
Explanation
Simple Explanation
अवितरित देनदारी का भुगतान वास्तविकीकरण खाते में डेबिट होता है। यह लाभ घटाता है। / Payment of an unrecorded liability is debited to Realisation Account. It reduces profit.
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यदि लेनदार ₹30000 का था और उसे ₹28000 नकद तथा ₹1500 मूल्य का स्टॉक दिया गया तो लाभ कितना है?
If a creditor of ₹30000 is settled by paying ₹28000 cash and stock worth ₹1500 what is the gain?
#creditor-settlement
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A ₹500
B ₹300
C ₹700
D ₹1000
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Explanation
Simple Explanation
कुल निपटान ₹29500 है। देनदारी ₹30000 थी इसलिए ₹500 का लाभ है। / Total settlement is ₹29500. Against a liability of ₹30000 there is a gain of ₹500.
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वास्तविकीकरण लाभ ₹36000 है और साझेदारी अनुपात 5:4:3 है। दूसरे साझेदार का हिस्सा कितना होगा?
Realisation profit is ₹36000 and the ratio is 5:4:3. What is the share of the second partner?
#profit-distribution
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A ₹10000
B ₹12000
C ₹14000
D ₹15000
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Explanation
Simple Explanation
कुल 12 भाग हैं। दूसरे साझेदार का हिस्सा 4/12 अर्थात ₹12000 है। / There are 12 total parts. The second partner gets 4/12 which is ₹12000.
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किस स्थिति में वास्तविकीकरण खाते में हानि उत्पन्न होगी?
In which situation will a loss arise in the Realisation Account?
#concept
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A संपत्तियां पुस्तकीय मूल्य से अधिक बिकें
B देनदारियां कम राशि में चुकें
C संपत्तियां पुस्तकीय मूल्य से कम बिकें
D अवितरित संपत्ति मिले
Explanation opens after your attempt
Correct Answer
C. संपत्तियां पुस्तकीय मूल्य से कम बिकें
Explanation
Simple Explanation
कम मूल्य पर बिक्री से वास्तविकीकरण हानि होती है। यह सामान्य परीक्षा प्रश्न है। / Sale below book value causes a realisation loss. This is a common exam concept.
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यदि संपत्ति का पुस्तकीय मूल्य ₹45000 है और साझेदार ने उसे ₹50000 पर लिया तो वास्तविकीकरण लाभ कितना होगा?
If an asset has a book value of ₹45000 and a partner takes it over at ₹50000 what is the realisation profit?
#asset-takeover
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A ₹3000
B ₹4000
C ₹5000
D ₹6000
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Explanation
Simple Explanation
अधिग्रहण मूल्य पुस्तकीय मूल्य से ₹5000 अधिक है। यही लाभ है। / The takeover value exceeds book value by ₹5000. That is the profit.
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यदि वास्तविकीकरण व्यय ₹5000 है और साझेदार को इसकी प्रतिपूर्ति की गई तो वास्तविकीकरण खाते में क्या प्रविष्टि होगी?
If realisation expenses of ₹5000 borne by a partner are reimbursed by the firm what entry is made in Realisation Account?
#expense-treatment
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A डेबिट ₹5000
B क्रेडिट ₹5000
C डेबिट ₹10000
D कोई प्रविष्टि नहीं
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Correct Answer
A. डेबिट ₹5000
Explanation
Simple Explanation
प्रतिपूर्ति योग्य वास्तविकीकरण व्यय डेबिट किया जाता है। / Reimbursable realisation expenses are debited to Realisation Account.
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यदि क्रेडिटर्स ₹42000 हैं और ₹40000 नकद देकर पूर्ण भुगतान कर दिया गया तो लाभ कितना है?
If creditors amount to ₹42000 and are settled by paying ₹40000 cash what is the gain?
#creditor-gain
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A ₹1000
B ₹1500
C ₹2000
D ₹2500
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Explanation
Simple Explanation
₹2000 कम भुगतान किया गया। यह वास्तविकीकरण लाभ है। / ₹2000 less was paid. This is a realisation gain.
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वास्तविकीकरण खाते का अंतिम शेष किस खाते में स्थानांतरित किया जाता है?
The final balance of Realisation Account is transferred to which account?
#account-transfer
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A नकद खाता
B पूंजी खाते
C खरीद खाता
D बिक्री खाता
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Correct Answer
B. पूंजी खाते
Explanation
Simple Explanation
अंतिम लाभ या हानि साझेदारों के पूंजी खातों में जाती है। / The final profit or loss is transferred to partners' capital accounts.
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यदि A और B का अनुपात 7:3 है और वास्तविकीकरण लाभ ₹50000 है तो B का हिस्सा कितना होगा?
If A and B share profits in the ratio 7:3 and realisation profit is ₹50000 what is B's share?
#ratio-profit
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A ₹12000
B ₹15000
C ₹18000
D ₹20000
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Explanation
Simple Explanation
B को 3/10 भाग मिलेगा। ₹50000 × 3/10 = ₹15000। / B receives 3/10 of the profit. ₹50000 × 3/10 = ₹15000.
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अवितरित संपत्ति ₹9000 में बेची गई। यह वास्तविकीकरण खाते में कैसे दिखाई जाएगी?
An unrecorded asset is sold for ₹9000. How will it appear in Realisation Account?
#unrecorded-asset
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A डेबिट ₹9000
B क्रेडिट ₹9000
C डेबिट ₹4500
D कोई प्रविष्टि नहीं
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Correct Answer
B. क्रेडिट ₹9000
Explanation
Simple Explanation
अवितरित संपत्ति से प्राप्त राशि क्रेडिट पक्ष में दर्ज होती है। / Amount realised from an unrecorded asset is credited.
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यदि एक देनदारी ₹18000 थी और उसे ₹19000 में चुकाया गया तो वास्तविकीकरण पर प्रभाव क्या होगा?
If a liability of ₹18000 is settled for ₹19000 what is the effect on realisation?
#liability-loss
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A ₹1000 लाभ
B ₹1000 हानि
C ₹2000 हानि
D कोई प्रभाव नहीं
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Correct Answer
B. ₹1000 हानि
Explanation
Simple Explanation
अधिक भुगतान ₹1000 है। इसलिए ₹1000 की हानि होगी। / An excess payment of ₹1000 results in a loss of ₹1000.
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₹60000 पुस्तकीय मूल्य वाली संपत्ति ₹54000 में बिकी और व्यय ₹1000 हुआ। शुद्ध परिणाम क्या है?
An asset with book value ₹60000 is sold for ₹54000 and expense of ₹1000 is incurred. What is the net result?
#net-loss
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A ₹5000 हानि
B ₹6000 हानि
C ₹7000 हानि
D ₹8000 हानि
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Correct Answer
C. ₹7000 हानि
Explanation
Simple Explanation
₹6000 की हानि और ₹1000 व्यय मिलाकर कुल ₹7000 हानि होती है। / Loss of ₹6000 plus expense of ₹1000 gives total loss of ₹7000.
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यदि वास्तविकीकरण लाभ ₹18000 है और अनुपात 2:1:1 है तो पहले साझेदार का हिस्सा कितना होगा?
If realisation profit is ₹18000 and the ratio is 2:1:1 what is the first partner's share?
#profit-share
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A ₹7000
B ₹8000
C ₹9000
D ₹10000
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Explanation
Simple Explanation
कुल 4 भाग हैं। पहला साझेदार ₹18000 का 2/4 अर्थात ₹9000 पाएगा। / There are 4 parts. The first partner gets ₹9000.
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वास्तविकीकरण खाते का क्रेडिट पक्ष सामान्यतः क्या दर्शाता है?
What does the credit side of the Realisation Account generally represent?
#realisation-credit
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A संपत्तियों से प्राप्तियां और देनदारियां
B केवल व्यय
C केवल पूंजी
D केवल नकद भुगतान
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Correct Answer
A. संपत्तियों से प्राप्तियां और देनदारियां
Explanation
Simple Explanation
क्रेडिट पक्ष में देनदारियां तथा संपत्तियों की प्राप्तियां आती हैं। / The credit side includes liabilities and proceeds from assets.
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यदि A ने ₹24000 की संपत्ति ली और ₹6000 की देनदारी भी ली तो पूंजी खाते पर शुद्ध प्रभाव क्या होगा?
If A takes over an asset of ₹24000 and a liability of ₹6000 what is the net effect on capital account?
#capital-effect
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A डेबिट ₹18000
B क्रेडिट ₹18000
C डेबिट ₹24000
D क्रेडिट ₹6000
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Correct Answer
A. डेबिट ₹18000
Explanation
Simple Explanation
संपत्ति लेने पर डेबिट और देनदारी लेने पर क्रेडिट होता है। शुद्ध डेबिट ₹18000 है। / Asset takeover causes debit and liability takeover causes credit. Net debit is ₹18000.
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यदि वास्तविकीकरण खाते का लाभ ₹24000 है और तीन साझेदार 4:3:1 अनुपात में हैं तो तीसरे का हिस्सा कितना होगा?
If realisation profit is ₹24000 and three partners share in 4:3:1 ratio what is the share of the third partner?
#ratio-distribution
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A ₹2000
B ₹3000
C ₹4000
D ₹5000
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Explanation
Simple Explanation
कुल 8 भाग हैं। तीसरे साझेदार को 1/8 अर्थात ₹3000 मिलेंगे। / There are 8 parts. The third partner receives ₹3000.
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विघटन पर नकद खाते का अंतिम शेष क्या दर्शाता है?
What does the final balance of the Cash Account indicate on dissolution?
#cash-balance
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A वितरण योग्य राशि
B अवितरित संपत्ति
C अवितरित देनदारी
D कर दायित्व
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Correct Answer
A. वितरण योग्य राशि
Explanation
Simple Explanation
यह साझेदारों को वितरित होने वाली शेष राशि बताता है। / It represents the amount available for distribution.
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यदि देनदारों का पुस्तकीय मूल्य ₹50000 था और ₹47000 प्राप्त हुए तो हानि कितनी है?
If debtors had a book value of ₹50000 and ₹47000 was realised what is the loss?
#debtors-loss
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A ₹2000
B ₹2500
C ₹3000
D ₹3500
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Explanation
Simple Explanation
प्राप्ति ₹3000 कम है। यही हानि है। / The amount realised is ₹3000 less. That is the loss.
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यदि क्रेडिटर्स ₹18000 हैं और उन्हें ₹17000 नकद तथा ₹500 मूल्य की सामग्री देकर चुकाया गया तो लाभ कितना है?
If creditors of ₹18000 are settled with ₹17000 cash and materials worth ₹500 what is the gain?
#creditor-gain
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A ₹300
B ₹400
C ₹500
D ₹600
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Explanation
Simple Explanation
कुल भुगतान ₹17500 है। ₹18000 की देनदारी पर ₹500 का लाभ है। / Total settlement is ₹17500. Gain is ₹500.
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वास्तविकीकरण खाते में हानि का शेष किस पक्ष में संतुलित होता है?
On which side is the balancing figure of realisation loss placed?
#balancing-figure
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A डेबिट
B क्रेडिट
C दोनों
D कहीं नहीं
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Correct Answer
B. क्रेडिट
Explanation
Simple Explanation
हानि होने पर संतुलन हेतु क्रेडिट पक्ष में अंतर रखा जाता है। / For a loss the balancing figure appears on the credit side.
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यदि साझेदारी अनुपात 1:1:2 है और हानि ₹16000 है तो तीसरे साझेदार का हिस्सा कितना होगा?
If the ratio is 1:1:2 and loss is ₹16000 what is the third partner's share?
#loss-ratio
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A ₹6000
B ₹7000
C ₹8000
D ₹9000
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Explanation
Simple Explanation
तीसरे साझेदार का हिस्सा 2/4 है। वह ₹8000 वहन करेगा। / The third partner bears 2/4 of the loss which is ₹8000.
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यदि वास्तविकीकरण खाते में कुल क्रेडिट ₹128000 और कुल डेबिट ₹134000 है तो परिणाम क्या होगा?
If total credit in Realisation Account is ₹128000 and total debit is ₹134000 what is the result?
#account-balance
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A ₹4000 हानि
B ₹5000 हानि
C ₹6000 हानि
D ₹7000 हानि
Explanation opens after your attempt
Correct Answer
C. ₹6000 हानि
Explanation
Simple Explanation
डेबिट ₹6000 अधिक है। अतः ₹6000 की हानि है। / Debit exceeds credit by ₹6000. Hence there is a loss of ₹6000.
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कौन सी स्थिति वास्तविकीकरण लाभ बढ़ाती है?
Which situation increases realisation profit?
#gain-factor
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A देनदारी अधिक राशि में चुकाना
B संपत्ति कम मूल्य पर बेचना
C अवितरित संपत्ति प्राप्त होना
D वास्तविकीकरण व्यय बढ़ना
Explanation opens after your attempt
Correct Answer
C. अवितरित संपत्ति प्राप्त होना
Explanation
Simple Explanation
अवितरित संपत्ति अतिरिक्त प्राप्ति देती है। इससे लाभ बढ़ सकता है। / An unrecorded asset provides extra proceeds. This can increase profit.
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यदि साझेदार को ₹8000 की प्रतिपूर्ति वास्तविकीकरण व्यय हेतु दी गई तो वास्तविकीकरण खाते पर क्या प्रभाव होगा?
If a partner is reimbursed ₹8000 for realisation expenses what is the effect on Realisation Account?
#expense-entry
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A क्रेडिट ₹8000
B डेबिट ₹8000
C कोई प्रभाव नहीं
D डेबिट ₹16000
Explanation opens after your attempt
Correct Answer
B. डेबिट ₹8000
Explanation
Simple Explanation
प्रतिपूर्ति योग्य व्यय वास्तविकीकरण खाते में डेबिट किया जाता है। / Reimbursed expenses are debited to Realisation Account.
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यदि एक अवितरित देनदारी ₹5200 की पाई गई और चुकाई गई तो क्या होगा?
If an unrecorded liability of ₹5200 is found and paid what happens?
#unrecorded-item
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A लाभ बढ़ेगा
B हानि बढ़ेगी
C कोई प्रभाव नहीं
D पूंजी बढ़ेगी
Explanation opens after your attempt
Correct Answer
B. हानि बढ़ेगी
Explanation
Simple Explanation
अतिरिक्त देनदारी का भुगतान वास्तविकीकरण परिणाम को घटाता है। / Payment of an additional liability reduces the realisation result.
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यदि वास्तविककरण लाभ ₹42000 है और अनुपात 6:1 है तो छोटे साझेदार का हिस्सा कितना होगा?
If realisation profit is ₹42000 and the ratio is 6:1 what is the share of the smaller partner?
#profit-share
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A ₹5000
B ₹6000
C ₹7000
D ₹8000
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Explanation
Simple Explanation
छोटे साझेदार का हिस्सा 1/7 है। ₹42000 × 1/7 = ₹6000। / The smaller partner receives 1/7 of ₹42000 which is ₹6000.
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विघटन के समय गुडविल पुस्तकों में हो तो उसे किस खाते में स्थानांतरित किया जाएगा?
If goodwill appears in books at dissolution to which account will it be transferred?
#goodwill
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A पूंजी खाता
B वास्तविकीकरण खाता
C नकद खाता
D ऋण खाता
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Correct Answer
B. वास्तविकीकरण खाता
Explanation
Simple Explanation
गुडविल एक संपत्ति है और वास्तविकीकरण खाते में स्थानांतरित होती है। / Goodwill is an asset and is transferred to Realisation Account.
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यदि देनदारी ₹26000 थी और ₹25200 में निपटी तो लाभ कितना है?
If a liability of ₹26000 is settled for ₹25200 what is the gain?
#liability-gain
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A ₹600
B ₹700
C ₹800
D ₹900
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Explanation
Simple Explanation
₹800 कम भुगतान किया गया। यही लाभ है। / ₹800 less was paid. That is the gain.
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वास्तविकीकरण खाते का उद्देश्य क्या है?
What is the purpose of the Realisation Account?
#objective
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A निपटान का परिणाम ज्ञात करना
B बिक्री बढ़ाना
C उत्पादन मापना
D कर गणना करना
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Correct Answer
A. निपटान का परिणाम ज्ञात करना
Explanation
Simple Explanation
यह संपत्तियों और देनदारियों के निपटान से उत्पन्न लाभ या हानि बताता है। / It determines profit or loss arising from settlement of assets and liabilities.
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यदि ₹72000 की संपत्ति ₹78000 में बिकी और व्यय ₹1500 हुआ तो शुद्ध लाभ कितना है?
If an asset of ₹72000 is sold for ₹78000 and expenses of ₹1500 are incurred what is the net profit?
#net-profit
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A ₹3500
B ₹4000
C ₹4500
D ₹5000
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Explanation
Simple Explanation
सकल लाभ ₹6000 है। ₹1500 व्यय घटाने पर ₹4500 शुद्ध लाभ है। / Gross profit is ₹6000. After deducting ₹1500 expenses net profit is ₹4500.
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यदि साझेदारों का अनुपात 2:5 है और लाभ ₹21000 है तो बड़े साझेदार का हिस्सा कितना होगा?
If partners share in the ratio 2:5 and profit is ₹21000 what is the share of the larger partner?
#ratio-profit
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A ₹12000
B ₹15000
C ₹16000
D ₹17000
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Explanation
Simple Explanation
बड़े साझेदार का हिस्सा 5/7 है। उसे ₹15000 मिलेंगे। / The larger partner gets 5/7 of ₹21000 which is ₹15000.
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विघटन पर बाहरी देनदारियों के बाद अगली प्राथमिकता किसकी होती है?
After external liabilities what is the next priority on dissolution?
#priority
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A साझेदार पूंजी
B साझेदार ऋण
C आरक्षित निधि
D लाभ
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Correct Answer
B. साझेदार ऋण
Explanation
Simple Explanation
बाहरी देनदारियों के बाद साझेदार ऋण का भुगतान किया जाता है। / After external liabilities partner loans are repaid.
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यदि वास्तविकीकरण खाते का लाभ ₹27000 है और तीन साझेदार 2:2:5 में हैं तो तीसरे का हिस्सा कितना होगा?
If realisation profit is ₹27000 and partners share in 2:2:5 ratio what is the share of the third partner?
#distribution
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A ₹12000
B ₹15000
C ₹16000
D ₹17000
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Explanation
Simple Explanation
कुल 9 भाग हैं। तीसरे साझेदार को 5/9 अर्थात ₹15000 मिलेंगे। / There are 9 parts. The third partner gets ₹15000.
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यदि वास्तविकीकरण खाते का डेबिट ₹99000 और क्रेडिट ₹104000 है तो लाभ कितना है?
If debit is ₹99000 and credit is ₹104000 in Realisation Account what is the profit?
#profit-calculation
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A ₹3000
B ₹4000
C ₹5000
D ₹6000
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Explanation
Simple Explanation
क्रेडिट ₹5000 अधिक है। इसलिए लाभ ₹5000 है। / Credit exceeds debit by ₹5000. Hence profit is ₹5000.
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वास्तविकीकरण खाते में अवितरित संपत्ति की प्राप्ति किस प्रकार की मद है?
Receipt from an unrecorded asset in Realisation Account is what type of item?
#credit-item
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A डेबिट मद
B क्रेडिट मद
C पूंजी मद
D व्यय मद
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Correct Answer
B. क्रेडिट मद
Explanation
Simple Explanation
यह अतिरिक्त प्राप्ति है इसलिए क्रेडिट मद है। / It is an additional receipt and therefore a credit item.
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यदि हानि ₹32000 है और अनुपात 5:3 है तो दूसरे साझेदार का हिस्सा कितना होगा?
If loss is ₹32000 and ratio is 5:3 what is the second partner's share?
#loss-sharing
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A ₹10000
B ₹12000
C ₹14000
D ₹16000
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Explanation
Simple Explanation
दूसरे साझेदार का हिस्सा 3/8 है। ₹32000 × 3/8 = ₹12000। / The second partner bears 3/8 of ₹32000 which is ₹12000.
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यदि लेनदार ₹50000 का था और ₹48000 में निपट गया तो वास्तविकीकरण लाभ कितना होगा?
If a creditor of ₹50000 is settled for ₹48000 what is the realisation gain?
#creditor-gain
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A ₹1000
B ₹1500
C ₹2000
D ₹2500
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Explanation
Simple Explanation
₹2000 कम भुगतान किया गया। इसलिए ₹2000 का लाभ है। / ₹2000 less was paid. Therefore the gain is ₹2000.
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विघटन के समय कौन सा खाता अंततः बंद नहीं रहता?
Which account does not remain open after completion of dissolution?
#closure
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A नकद खाता
B वास्तविकीकरण खाता
C पूंजी खाते
D इनमें से सभी बंद हो जाते हैं
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Correct Answer
D. इनमें से सभी बंद हो जाते हैं
Explanation
Simple Explanation
विघटन पूर्ण होने पर सभी खाते बंद हो जाते हैं। / After completion of dissolution all accounts are closed.
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यदि संपत्ति ₹95000 पुस्तकीय मूल्य पर थी और ₹102000 में बिकी तो लाभ कितना होगा?
If an asset had a book value of ₹95000 and was sold for ₹102000 what is the profit?
#asset-profit
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A ₹5000
B ₹6000
C ₹7000
D ₹8000
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Explanation
Simple Explanation
₹102000 और ₹95000 का अंतर ₹7000 है। / The difference between ₹102000 and ₹95000 is ₹7000.
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यदि वास्तविकीकरण व्यय ₹3500 है और कोई अन्य अंतर नहीं है तो परिणाम क्या होगा?
If realisation expense is ₹3500 and there is no other difference what is the result?
#expense-loss
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A ₹3500 लाभ
B ₹3500 हानि
C कोई परिणाम नहीं
D ₹7000 हानि
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Correct Answer
B. ₹3500 हानि
Explanation
Simple Explanation
केवल व्यय होने से उतनी ही हानि होगी। / With only an expense there will be an equivalent loss.
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A B और C का अनुपात 3:4:5 है। वास्तविकीकरण लाभ ₹24000 है। C का हिस्सा कितना होगा?
A B and C share profits in the ratio 3:4:5. Realisation profit is ₹24000. What is C's share?
#profit-sharing
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A ₹8000
B ₹9000
C ₹10000
D ₹11000
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Explanation
Simple Explanation
कुल 12 भाग हैं। C को 5/12 अर्थात ₹10000 मिलेंगे। / There are 12 parts. C gets ₹10000.
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यदि देनदारियों के निपटान से कुल ₹4500 का लाभ और संपत्तियों की बिक्री से ₹2500 की हानि हुई तो शुद्ध परिणाम क्या होगा?
If settlement of liabilities yields a gain of ₹4500 and sale of assets causes a loss of ₹2500 what is the net result?
#net-result
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A ₹1000 लाभ
B ₹2000 लाभ
C ₹3000 लाभ
D ₹4000 लाभ
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Correct Answer
B. ₹2000 लाभ
Explanation
Simple Explanation
₹4500 लाभ में से ₹2500 हानि घटाने पर ₹2000 शुद्ध लाभ बचता है। / Deducting ₹2500 loss from ₹4500 gain leaves a net profit of ₹2000.
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विघटन पर अंतिम नकद वितरण का आधार क्या होता है?
What is the basis of final cash distribution on dissolution?
#final-distribution
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A साझेदारों के अंतिम पूंजी दावे
B कुल बिक्री
C कुल खरीद
D कुल व्यय
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Correct Answer
A. साझेदारों के अंतिम पूंजी दावे
Explanation
Simple Explanation
अंतिम पूंजी शेष के आधार पर नकद वितरित किया जाता है। / Cash is distributed according to final capital claims.
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यदि वास्तविकीकरण खाते में कुल हानि ₹54000 है और साझेदारों का अनुपात 5:4:3 है तो दूसरे साझेदार के हिस्से की हानि कितनी होगी?
If total realisation loss is ₹54000 and partners share in the ratio 5:4:3 what is the loss borne by the second partner?
#realisation-loss
#ratio
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A ₹15000
B ₹18000
C ₹20000
D ₹22000
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Explanation
Simple Explanation
कुल अनुपात 12 है। दूसरे साझेदार का हिस्सा 4/12 अर्थात ₹18000 है। / Total ratio is 12. The second partner bears 4/12 which equals ₹18000.
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एक अवितरित संपत्ति ₹14000 में बेची गई और अवितरित देनदारी ₹5000 चुकाई गई। वास्तविकीकरण पर शुद्ध प्रभाव क्या होगा?
An unrecorded asset is sold for ₹14000 and an unrecorded liability of ₹5000 is paid. What is the net effect on realisation?
#unrecorded-items
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A ₹7000 लाभ
B ₹8000 लाभ
C ₹9000 लाभ
D ₹10000 लाभ
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Correct Answer
C. ₹9000 लाभ
Explanation
Simple Explanation
₹14000 की प्राप्ति में से ₹5000 भुगतान घटाने पर ₹9000 का शुद्ध लाभ है। / After deducting ₹5000 payment from ₹14000 proceeds net gain is ₹9000.
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यदि ₹75000 पुस्तकीय मूल्य की संपत्ति साझेदार द्वारा ₹69000 पर ली गई और वास्तविकीकरण व्यय ₹1000 था तो कुल प्रभाव क्या होगा?
If an asset with book value ₹75000 is taken over by a partner for ₹69000 and realisation expense is ₹1000 what is the total effect?
#asset-takeover
#loss
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A ₹5000 हानि
B ₹6000 हानि
C ₹7000 हानि
D ₹8000 हानि
Explanation opens after your attempt
Correct Answer
C. ₹7000 हानि
Explanation
Simple Explanation
संपत्ति पर ₹6000 की हानि और ₹1000 व्यय मिलाकर ₹7000 की कुल हानि होती है। / There is a loss of ₹6000 on the asset plus ₹1000 expense giving total loss of ₹7000.
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यदि लेनदार ₹36000 का था और उसे ₹34000 नकद तथा ₹1000 मूल्य का माल देकर पूर्ण निपटान किया गया तो लाभ कितना होगा?
If a creditor of ₹36000 is fully settled by paying ₹34000 cash and goods worth ₹1000 what is the gain?
#creditor-settlement
#gain
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A ₹500
B ₹800
C ₹1000
D ₹1200
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Explanation
Simple Explanation
कुल निपटान ₹35000 है। ₹36000 की देनदारी पर ₹1000 का लाभ प्राप्त होता है। / Total settlement is ₹35000. Against a liability of ₹36000 the gain is ₹1000.
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विघटन पर मशीनरी का पुस्तकीय मूल्य ₹96000 था और वह ₹108000 में बिकी। वास्तविकीकरण लाभ कितना होगा?
At dissolution machinery had a book value of ₹96000 and was sold for ₹108000. What is the realisation profit?
#realisation
#asset-sale
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A ₹10000
B ₹12000
C ₹14000
D ₹16000
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Explanation
Simple Explanation
बिक्री मूल्य पुस्तकीय मूल्य से ₹12000 अधिक है। यही लाभ है। / Sale value exceeds book value by ₹12000. This is the profit.
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यदि वास्तविकीकरण खाते का डेबिट पक्ष ₹248000 और क्रेडिट पक्ष ₹261000 है तो परिणाम क्या होगा?
If the debit side of Realisation Account is ₹248000 and the credit side is ₹261000 what is the result?
#realisation-profit
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A ₹11000 लाभ
B ₹12000 लाभ
C ₹13000 लाभ
D ₹14000 लाभ
Explanation opens after your attempt
Correct Answer
C. ₹13000 लाभ
Explanation
Simple Explanation
क्रेडिट पक्ष ₹13000 अधिक है। अतः लाभ ₹13000 है। / Credit exceeds debit by ₹13000. Hence profit is ₹13000.
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A और B का लाभांश अनुपात 4:1 है। वास्तविकीकरण हानि ₹35000 है। B का हिस्सा कितना होगा?
A and B share profits in the ratio 4:1. Realisation loss is ₹35000. What is B's share?
#loss-sharing
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A ₹5000
B ₹6000
C ₹7000
D ₹8000
Explanation opens after your attempt
Explanation
Simple Explanation
B का हिस्सा 1/5 है। ₹35000 का 1/5 = ₹7000। / B bears 1/5 of the loss. 1/5 of ₹35000 is ₹7000.
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अवितरित देनदारी ₹8400 का भुगतान किया गया। वास्तविकीकरण खाते में इसे कैसे दिखाया जाएगा?
An unrecorded liability of ₹8400 was paid. How will it appear in Realisation Account?
#unrecorded-liability
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A क्रेडिट ₹8400
B डेबिट ₹8400
C डेबिट ₹4200
D कोई प्रविष्टि नहीं
Explanation opens after your attempt
Correct Answer
B. डेबिट ₹8400
Explanation
Simple Explanation
अवितरित देनदारी का भुगतान डेबिट किया जाता है। / Payment of an unrecorded liability is debited.
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लेनदार ₹50000 का था और ₹47000 नकद तथा ₹1000 मूल्य का माल देकर निपटाया गया। लाभ कितना है?
A creditor of ₹50000 was settled by paying ₹47000 cash and goods worth ₹1000. What is the gain?
#creditor-settlement
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A ₹1000
B ₹1500
C ₹2000
D ₹2500
Explanation opens after your attempt
Explanation
Simple Explanation
कुल निपटान ₹48000 है। ₹50000 पर ₹2000 का लाभ है। / Total settlement is ₹48000. Gain is ₹2000.
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वास्तविकीकरण लाभ ₹48000 है और अनुपात 5:4:3 है। तीसरे साझेदार का हिस्सा कितना होगा?
Realisation profit is ₹48000 and ratio is 5:4:3. What is the third partner's share?
#profit-distribution
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A ₹10000
B ₹12000
C ₹14000
D ₹16000
Explanation opens after your attempt
Explanation
Simple Explanation
तीसरे साझेदार का हिस्सा 3/12 है। उसे ₹12000 मिलेंगे। / Third partner gets 3/12 of ₹48000 which is ₹12000.
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किस स्थिति में वास्तविकीकरण हानि उत्पन्न नहीं होगी?
In which situation will realisation loss not arise?
#concept
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A संपत्ति कम मूल्य पर बिके
B वास्तविकीकरण व्यय हो
C देनदारी कम राशि में चुक जाए
D अवितरित देनदारी मिले
Explanation opens after your attempt
Correct Answer
C. देनदारी कम राशि में चुक जाए
Explanation
Simple Explanation
कम भुगतान पर देनदारी निपटने से लाभ होता है। / Settlement of liability at a lower amount creates gain.
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₹62000 पुस्तकीय मूल्य वाली संपत्ति साझेदार ने ₹70000 पर ली। लाभ कितना है?
An asset with book value ₹62000 was taken over by a partner for ₹70000. What is the profit?
#asset-takeover
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A ₹6000
B ₹7000
C ₹8000
D ₹9000
Explanation opens after your attempt
Explanation
Simple Explanation
अधिग्रहण मूल्य ₹8000 अधिक है। यही लाभ है। / Takeover value exceeds book value by ₹8000. This is the profit.
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निम्न में से कौन वास्तविकीकरण खाते में स्थानांतरित नहीं किया जाता?
Which of the following is not transferred to Realisation Account?
#partner-loan
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A स्टॉक
B भवन
C साझेदार ऋण
D फर्नीचर
Explanation opens after your attempt
Correct Answer
C. साझेदार ऋण
Explanation
Simple Explanation
साझेदार ऋण अलग से निपटाया जाता है। / Partner's loan is settled separately.
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यदि वास्तविकीकरण व्यय ₹6500 है और फर्म द्वारा भुगतान किया गया है तो खाता कैसे प्रभावित होगा?
If realisation expenses of ₹6500 are paid by the firm how is the account affected?
#expenses
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A डेबिट ₹6500
B क्रेडिट ₹6500
C डेबिट ₹13000
D कोई प्रभाव नहीं
Explanation opens after your attempt
Correct Answer
A. डेबिट ₹6500
Explanation
Simple Explanation
वास्तविकीकरण व्यय डेबिट किया जाता है। / Realisation expenses are debited.
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क्रेडिटर्स ₹39000 हैं और ₹36000 में पूर्ण भुगतान हो गया। लाभ कितना है?
Creditors amount to ₹39000 and are fully settled for ₹36000. What is the gain?
#creditor-gain
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A ₹2000
B ₹2500
C ₹3000
D ₹3500
Explanation opens after your attempt
Explanation
Simple Explanation
₹3000 कम भुगतान किया गया। यह लाभ है। / ₹3000 less was paid. This is gain.
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वास्तविकीकरण खाते का अंतिम लाभ कहाँ स्थानांतरित किया जाता है?
Where is the final profit of Realisation Account transferred?
#transfer
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A नकद खाते में
B पूंजी खातों में
C बैंक ऋण खाते में
D क्रय खाते में
Explanation opens after your attempt
Correct Answer
B. पूंजी खातों में
Explanation
Simple Explanation
लाभ साझेदारों के पूंजी खातों में जाता है। / Profit is transferred to partners' capital accounts.
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A और B का अनुपात 8:2 है तथा लाभ ₹25000 है। B का हिस्सा कितना होगा?
A and B share profits in the ratio 8:2 and profit is ₹25000. What is B's share?
#ratio-profit
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A ₹4000
B ₹5000
C ₹6000
D ₹7000
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Explanation
Simple Explanation
B का हिस्सा 2/10 है। उसे ₹5000 मिलेंगे। / B gets 2/10 of ₹25000 which is ₹5000.
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अवितरित संपत्ति ₹12500 में बेची गई। वास्तविकीकरण खाते में इसका व्यवहार क्या होगा?
An unrecorded asset was sold for ₹12500. How is it treated in Realisation Account?
#unrecorded-asset
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A डेबिट
B क्रेडिट
C पूंजी
D कोई नहीं
Explanation opens after your attempt
Correct Answer
B. क्रेडिट
Explanation
Simple Explanation
अवितरित संपत्ति से प्राप्त राशि क्रेडिट की जाती है। / Receipt from unrecorded asset is credited.
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देनदारी ₹24000 थी और ₹25800 में चुकाई गई। परिणाम क्या होगा?
A liability of ₹24000 was settled for ₹25800. What will be the result?
#liability-loss
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A ₹1800 लाभ
B ₹1800 हानि
C ₹1600 हानि
D ₹2000 लाभ
Explanation opens after your attempt
Correct Answer
B. ₹1800 हानि
Explanation
Simple Explanation
अधिक भुगतान ₹1800 है। यह हानि है। / Excess payment of ₹1800 causes loss.
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विघटन पर भुगतान की पहली प्राथमिकता किसे दी जाती है?
Who gets first priority for payment on dissolution?
#priority
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A पूंजी
B बाहरी देनदारियां
C आरक्षित निधि
D साझेदार
Explanation opens after your attempt
Correct Answer
B. बाहरी देनदारियां
Explanation
Simple Explanation
बाहरी देनदारियों का भुगतान पहले होता है। / External liabilities are paid first.
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₹85000 पुस्तकीय मूल्य वाली संपत्ति ₹79000 में बिकी और ₹2000 व्यय हुआ। कुल हानि कितनी है?
An asset with book value ₹85000 was sold for ₹79000 and ₹2000 expense was incurred. What is total loss?
#net-loss
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A ₹6000
B ₹7000
C ₹8000
D ₹9000
Explanation opens after your attempt
Explanation
Simple Explanation
₹6000 बिक्री हानि और ₹2000 व्यय मिलाकर ₹8000 हानि। / Loss on sale ₹6000 plus expense ₹2000 gives ₹8000 loss.
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वास्तविकीकरण लाभ ₹30000 है और अनुपात 3:2:1 है। पहले साझेदार का हिस्सा कितना होगा?
Realisation profit is ₹30000 and ratio is 3:2:1. What is first partner's share?
#profit-share
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A ₹12000
B ₹15000
C ₹18000
D ₹20000
Explanation opens after your attempt
Explanation
Simple Explanation
पहले साझेदार का हिस्सा 3/6 है। ₹15000 मिलेगा। / First partner gets 3/6 of ₹30000 which is ₹15000.
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एक साझेदार ने ₹32000 की संपत्ति और ₹7000 की देनदारी ली। पूंजी खाते पर शुद्ध प्रभाव क्या होगा?
A partner took over an asset of ₹32000 and liability of ₹7000. What is the net effect on capital account?
#capital-account
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A डेबिट ₹25000
B क्रेडिट ₹25000
C डेबिट ₹32000
D क्रेडिट ₹7000
Explanation opens after your attempt
Correct Answer
A. डेबिट ₹25000
Explanation
Simple Explanation
संपत्ति डेबिट और देनदारी क्रेडिट होती है। शुद्ध डेबिट ₹25000 है। / Asset causes debit and liability causes credit. Net debit is ₹25000.
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यदि लाभ ₹56000 है और अनुपात 4:3:1 है तो तीसरे साझेदार का हिस्सा कितना होगा?
If profit is ₹56000 and ratio is 4:3:1 what is the share of the third partner?
#distribution
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A ₹6000
B ₹7000
C ₹8000
D ₹9000
Explanation opens after your attempt
Explanation
Simple Explanation
कुल 8 भाग हैं। तीसरे साझेदार को ₹7000 मिलते हैं। / There are 8 parts. Third partner gets ₹7000.
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देनदारों का पुस्तकीय मूल्य ₹68000 था और ₹64000 प्राप्त हुए। हानि कितनी है?
Debtors had a book value of ₹68000 and ₹64000 was realised. What is the loss?
#debtors
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A ₹3000
B ₹4000
C ₹5000
D ₹6000
Explanation opens after your attempt
Explanation
Simple Explanation
₹4000 कम प्राप्त हुए। यही हानि है। / ₹4000 less was realised. This is the loss.
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क्रेडिटर्स ₹26000 थे और ₹24500 नकद तथा ₹500 माल देकर चुकाए गए। लाभ कितना है?
Creditors of ₹26000 were settled by ₹24500 cash and goods worth ₹500. What is the gain?
#creditor-settlement
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A ₹500
B ₹1000
C ₹1500
D ₹2000
Explanation opens after your attempt
Explanation
Simple Explanation
कुल भुगतान ₹25000 है। लाभ ₹1000 है। / Total settlement is ₹25000. Gain is ₹1000.
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वास्तविकीकरण खाते में लाभ का संतुलन किस पक्ष में दिखता है?
On which side does the balancing figure appear when there is a profit in Realisation Account?
#balancing
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A डेबिट
B क्रेडिट
C दोनों
D कहीं नहीं
Explanation opens after your attempt
Explanation
Simple Explanation
लाभ होने पर संतुलन हेतु डेबिट पक्ष में अंतर रखा जाता है। / For profit the balancing figure appears on debit side.
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अनुपात 2:3:5 है और हानि ₹50000 है। दूसरे साझेदार का हिस्सा कितना है?
Ratio is 2:3:5 and loss is ₹50000. What is the share of the second partner?
#loss-ratio
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A ₹12000
B ₹15000
C ₹18000
D ₹20000
Explanation opens after your attempt
Explanation
Simple Explanation
दूसरा साझेदार 3/10 भाग वहन करेगा। ₹15000। / Second partner bears 3/10 of ₹50000 which is ₹15000.
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आरक्षित निधि का वितरण किस आधार पर होता है?
Reserve fund is distributed on what basis?
#reserve
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A पूंजी अनुपात
B लाभांश अनुपात
C ऋण अनुपात
D नकद अनुपात
Explanation opens after your attempt
Correct Answer
B. लाभांश अनुपात
Explanation
Simple Explanation
आरक्षित निधि लाभांश अनुपात में बांटी जाती है। / Reserve fund is distributed in profit-sharing ratio.
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कुल क्रेडिट ₹186000 और कुल डेबिट ₹194000 है। परिणाम क्या होगा?
Total credit is ₹186000 and total debit is ₹194000. What is the result?
#account-balance
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A ₹6000 हानि
B ₹7000 हानि
C ₹8000 हानि
D ₹9000 हानि
Explanation opens after your attempt
Correct Answer
C. ₹8000 हानि
Explanation
Simple Explanation
डेबिट ₹8000 अधिक है। इसलिए हानि ₹8000 है। / Debit exceeds credit by ₹8000. Hence loss is ₹8000.
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साझेदार को ₹9000 की प्रतिपूर्ति वास्तविकीकरण व्यय हेतु दी गई। प्रभाव क्या होगा?
A partner was reimbursed ₹9000 for realisation expenses. What is the effect?
#expense-entry
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A डेबिट ₹9000
B क्रेडिट ₹9000
C कोई प्रभाव नहीं
D डेबिट ₹18000
Explanation opens after your attempt
Correct Answer
A. डेबिट ₹9000
Explanation
Simple Explanation
प्रतिपूर्ति व्यय डेबिट किया जाता है। / Reimbursed expense is debited.
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अवितरित देनदारी ₹7600 का भुगतान किया गया। यह क्या करेगा?
An unrecorded liability of ₹7600 was paid. What will it do?
#unrecorded-item
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A लाभ बढ़ाएगा
B हानि बढ़ाएगा
C पूंजी बढ़ाएगा
D कोई प्रभाव नहीं
Explanation opens after your attempt
Correct Answer
B. हानि बढ़ाएगा
Explanation
Simple Explanation
अतिरिक्त देनदारी का भुगतान हानि बढ़ाता है। / Payment of extra liability increases loss.
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लाभ ₹49000 है और अनुपात 6:1 है। छोटे साझेदार का हिस्सा कितना होगा?
Profit is ₹49000 and ratio is 6:1. What is the smaller partner's share?
#profit-share
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A ₹6000
B ₹7000
C ₹8000
D ₹9000
Explanation opens after your attempt
Explanation
Simple Explanation
छोटे साझेदार को 1/7 भाग अर्थात ₹7000 मिलेगा। / Smaller partner gets 1/7 which is ₹7000.
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विघटन के समय पुस्तकों में दर्शाई गई गुडविल किस खाते में जाएगी?
At dissolution goodwill appearing in books is transferred to which account?
#goodwill
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A पूंजी
B वास्तविकीकरण
C नकद
D बैंक
Explanation opens after your attempt
Correct Answer
B. वास्तविकीकरण
Explanation
Simple Explanation
गुडविल एक संपत्ति है इसलिए वास्तविकीकरण खाते में जाती है। / Goodwill is an asset and goes to Realisation Account.
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देनदारी ₹33000 थी और ₹31900 में निपटी। लाभ कितना है?
A liability of ₹33000 was settled for ₹31900. What is the gain?
#liability-gain
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A ₹900
B ₹1000
C ₹1100
D ₹1200
Explanation opens after your attempt
Explanation
Simple Explanation
₹1100 कम भुगतान हुआ। यही लाभ है। / ₹1100 less was paid. This is gain.
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₹78000 की संपत्ति ₹85000 में बिकी और ₹2000 व्यय हुआ। शुद्ध लाभ कितना है?
An asset of ₹78000 was sold for ₹85000 and expense of ₹2000 was incurred. What is net profit?
#net-profit
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A ₹4000
B ₹5000
C ₹6000
D ₹7000
Explanation opens after your attempt
Explanation
Simple Explanation
सकल लाभ ₹7000 है। ₹2000 व्यय के बाद ₹5000 शुद्ध लाभ है। / Gross profit is ₹7000. After expense net profit is ₹5000.
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अनुपात 3:7 है और लाभ ₹35000 है। बड़े साझेदार का हिस्सा कितना होगा?
Ratio is 3:7 and profit is ₹35000. What is the larger partner's share?
#ratio-profit
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A ₹21000
B ₹22500
C ₹24500
D ₹25000
Explanation opens after your attempt
Explanation
Simple Explanation
बड़े साझेदार को 7/10 भाग अर्थात ₹24500 मिलेंगे। / Larger partner gets 7/10 of ₹35000 which is ₹24500.
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बाहरी देनदारियों के बाद अगली प्राथमिकता किसकी होती है?
After external liabilities who has the next priority?
#priority
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A साझेदार पूंजी
B साझेदार ऋण
C रिजर्व
D लाभ
Explanation opens after your attempt
Correct Answer
B. साझेदार ऋण
Explanation
Simple Explanation
साझेदार ऋण का भुगतान पूंजी से पहले किया जाता है। / Partner loans are repaid before capital.
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वास्तविकीकरण लाभ ₹36000 है और अनुपात 1:3:5 है। तीसरे साझेदार का हिस्सा कितना है?
Realisation profit is ₹36000 and ratio is 1:3:5. What is the third partner's share?
#distribution
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A ₹18000
B ₹19000
C ₹20000
D ₹21000
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Explanation
Simple Explanation
तीसरे साझेदार का हिस्सा 5/9 है। ₹20000 मिलेंगे। / Third partner gets 5/9 of ₹36000 which is ₹20000.
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यदि वास्तविकीकरण खाते का डेबिट ₹118000 और क्रेडिट ₹124000 है तो लाभ कितना है?
If debit is ₹118000 and credit is ₹124000 in Realisation Account what is the profit?
#profit-calculation
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A ₹4000
B ₹5000
C ₹6000
D ₹7000
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Explanation
Simple Explanation
क्रेडिट ₹6000 अधिक है। इसलिए लाभ ₹6000 है। / Credit exceeds debit by ₹6000. Hence profit is ₹6000.
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अवितरित संपत्ति की प्राप्ति वास्तविकीकरण खाते में किस प्रकार की मद है?
Receipt from an unrecorded asset is what type of item in Realisation Account?
#credit-item
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A डेबिट
B क्रेडिट
C पूंजी
D व्यय
Explanation opens after your attempt
Correct Answer
B. क्रेडिट
Explanation
Simple Explanation
यह प्राप्ति है इसलिए क्रेडिट मद है। / It is a receipt and therefore a credit item.
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यदि हानि ₹45000 है और अनुपात 4:5 है तो दूसरे साझेदार की हानि कितनी होगी?
If loss is ₹45000 and ratio is 4:5 what is the second partner's share of loss?
#loss-sharing
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A ₹20000
B ₹22500
C ₹25000
D ₹27500
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Explanation
Simple Explanation
दूसरा साझेदार 5/9 भाग वहन करेगा। ₹25000। / Second partner bears 5/9 of ₹45000 which is ₹25000.
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लेनदार ₹62000 का था और ₹59000 में निपट गया। लाभ कितना होगा?
A creditor of ₹62000 was settled for ₹59000. What is the gain?
#creditor-gain
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A ₹2000
B ₹2500
C ₹3000
D ₹3500
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Explanation
Simple Explanation
₹3000 कम भुगतान किया गया। लाभ ₹3000 है। / ₹3000 less was paid. Gain is ₹3000.
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विघटन पूर्ण होने पर खातों की स्थिति क्या होती है?
What is the status of accounts after dissolution is completed?
#closure
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A कुछ खाते खुले रहते हैं
B केवल नकद खाता खुला रहता है
C केवल पूंजी खाते खुले रहते हैं
D सभी खाते बंद हो जाते हैं
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Correct Answer
D. सभी खाते बंद हो जाते हैं
Explanation
Simple Explanation
विघटन पूर्ण होने पर सभी खाते बंद कर दिए जाते हैं। / All accounts are closed after dissolution.
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₹112000 पुस्तकीय मूल्य की संपत्ति ₹121000 में बिकी। लाभ कितना है?
An asset with book value ₹112000 was sold for ₹121000. What is the profit?
#asset-profit
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A ₹7000
B ₹8000
C ₹9000
D ₹10000
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Explanation
Simple Explanation
अंतर ₹9000 है। यही लाभ है। / The difference is ₹9000. This is the profit.
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यदि केवल वास्तविकीकरण व्यय ₹4200 है और कोई अन्य अंतर नहीं है तो परिणाम क्या होगा?
If only realisation expense of ₹4200 exists and there is no other difference what is the result?
#expense-loss
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A ₹4200 लाभ
B ₹4200 हानि
C कोई प्रभाव नहीं
D ₹8400 हानि
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Correct Answer
B. ₹4200 हानि
Explanation
Simple Explanation
केवल व्यय होने पर उतनी ही हानि होगी। / Only expense results in equivalent loss.
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A B और C का अनुपात 2:5:3 है। लाभ ₹50000 है। B का हिस्सा कितना है?
A B and C share profits in the ratio 2:5:3. Profit is ₹50000. What is B's share?
#profit-sharing
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A ₹20000
B ₹25000
C ₹30000
D ₹35000
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Explanation
Simple Explanation
B का हिस्सा 5/10 है। ₹25000 मिलेगा। / B gets 5/10 of ₹50000 which is ₹25000.
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देनदारियों के निपटान से ₹7000 लाभ और संपत्तियों की बिक्री से ₹2500 हानि हुई। शुद्ध परिणाम क्या है?
Settlement of liabilities produced a gain of ₹7000 and sale of assets caused a loss of ₹2500. What is the net result?
#net-result
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A ₹3500 लाभ
B ₹4000 लाभ
C ₹4500 लाभ
D ₹5000 लाभ
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Correct Answer
C. ₹4500 लाभ
Explanation
Simple Explanation
₹7000 लाभ में से ₹2500 हानि घटाने पर ₹4500 लाभ बचता है। / Deducting ₹2500 loss from ₹7000 gain leaves ₹4500 profit.
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अंतिम नकद वितरण का आधार क्या होता है?
What is the basis of final cash distribution?
#final-distribution
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A अंतिम पूंजी दावे
B कुल बिक्री
C कुल खरीद
D कुल व्यय
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Correct Answer
A. अंतिम पूंजी दावे
Explanation
Simple Explanation
अंतिम पूंजी शेष के अनुसार वितरण किया जाता है। / Distribution is based on final capital balances.
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वास्तविकीकरण खाते में ₹15000 की पुरानी फर्नीचर बिक्री पर ₹2000 हानि हुई तथा ₹3000 वास्तविकीकरण व्यय हुए। शुद्ध प्रभाव क्या होगा?
In Realisation Account furniture sold resulted in ₹15000 proceeds with ₹2000 loss and ₹3000 realisation expenses. What is the net effect?
#realisation-net-loss
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A ₹5000 हानि
B ₹4000 हानि
C ₹3000 हानि
D ₹2000 हानि
Explanation opens after your attempt
Correct Answer
A. ₹5000 हानि
Explanation
Simple Explanation
₹2000 हानि और ₹3000 व्यय मिलाकर कुल ₹5000 हानि होती है। / Loss of ₹2000 plus ₹3000 expenses gives total loss of ₹5000.
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यदि एक अवितरित संपत्ति ₹12000 में प्राप्त हुई और उसी संपत्ति का पुस्तकीय मूल्य नहीं था तो इसे कैसे माना जाएगा?
If an unrecorded asset is realised for ₹12000 and it had no book value what is its treatment?
#unrecorded-asset
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A लाभ ₹12000
B हानि ₹12000
C कोई प्रभाव नहीं
D पूंजी में कमी
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Correct Answer
A. लाभ ₹12000
Explanation
Simple Explanation
क्योंकि कोई पुस्तकीय मूल्य नहीं है, पूरी प्राप्ति लाभ मानी जाती है। / Since there is no book value, entire receipt is treated as gain.
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A को ₹5000 की अवितरित देनदारी का भुगतान करना पड़ा। यह किस खाते में डाला जाएगा?
A paid ₹5000 for an unrecorded liability. In which account is it recorded?
#liability-payment
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A वास्तविकीकरण खाते में डेबिट
B वास्तविकीकरण खाते में क्रेडिट
C पूंजी खाते में क्रेडिट
D नकद खाते में क्रेडिट
Explanation opens after your attempt
Correct Answer
A. वास्तविकीकरण खाते में डेबिट
Explanation
Simple Explanation
अवितरित देनदारी का भुगतान वास्तविकीकरण खाते में डेबिट होता है। / Payment of unrecorded liability is debited to Realisation Account.
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यदि लाभ ₹24000 है और साझेदार अनुपात 3:2:1 है तो सबसे बड़े हिस्सेदार को कितना मिलेगा?
If profit is ₹24000 and partners share in ratio 3:2:1 what does the largest partner get?
#profit-share
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A ₹12000
B ₹10000
C ₹8000
D ₹6000
Explanation opens after your attempt
Explanation
Simple Explanation
कुल 6 भाग हैं। सबसे बड़े साझेदार को 3/6 अर्थात ₹12000 मिलेगा। / Total 6 parts, largest partner gets 3/6 = ₹12000.
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वास्तविकीकरण खाते में यदि क्रेडिट पक्ष अधिक हो तो क्या परिणाम होगा?
If credit side of Realisation Account is greater what is the result?
#account-balance
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A हानि
B लाभ
C कोई प्रभाव नहीं
D पूंजी में कमी
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Explanation
Simple Explanation
क्रेडिट अधिक होने पर लाभ उत्पन्न होता है। / Excess credit results in profit.
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यदि वास्तविकिकरण खाते में एक मशीन ₹42000 में बेची गई जबकि उसका पुस्तकीय मूल्य ₹50000 था और ₹2000 व्यय हुआ तो शुद्ध प्रभाव क्या होगा?
If a machine is sold for ₹42000 while its book value is ₹50000 and ₹2000 expense is incurred what is the net effect?
#realisation-loss
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A ₹6000 हानि
B ₹8000 हानि
C ₹10000 हानि
D ₹12000 हानि
Explanation opens after your attempt
Correct Answer
C. ₹10000 हानि
Explanation
Simple Explanation
₹8000 की बिक्री हानि (50000-42000) और ₹2000 व्यय मिलाकर ₹10000 हानि होती है। / Loss on sale is ₹8000 plus ₹2000 expense gives ₹10000 loss.
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यदि अवितरित संपत्ति ₹18000 में प्राप्त हुई और उसी पर कोई पुस्तकीय मूल्य नहीं था तो इसे कैसे मानेंगे?
If an unrecorded asset is realised for ₹18000 and it had no book value how is it treated?
#unrecorded-asset
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A ₹18000 लाभ
B ₹18000 हानि
C कोई प्रभाव नहीं
D ₹9000 लाभ
Explanation opens after your attempt
Correct Answer
A. ₹18000 लाभ
Explanation
Simple Explanation
कोई पुस्तकीय मूल्य नहीं होने पर पूरी प्राप्ति लाभ मानी जाती है। / With no book value the entire receipt is treated as profit.
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वास्तविकीकरण व्यय ₹7000 हैं और साझेदार ने व्यक्तिगत रूप से भुगतान किया है तो प्रविष्टि क्या होगी?
Realisation expenses of ₹7000 are paid by a partner personally what is the entry treatment?
#expense-treatment
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A वास्तविकीकरण खाते में डेबिट और साझेदार को क्रेडिट
B वास्तविकीकरण खाते में क्रेडिट
C नकद खाते में डेबिट
D कोई प्रविष्टि नहीं
Explanation opens after your attempt
Correct Answer
A. वास्तविकीकरण खाते में डेबिट और साझेदार को क्रेडिट
Explanation
Simple Explanation
व्यय वास्तविकीकरण खाते में डेबिट होता है और साझेदार को क्रेडिट किया जाता है। / Expense is debited to Realisation Account and partner is credited.
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यदि देनदार ₹60000 थे और ₹54000 ही प्राप्त हुए तो हानि कितनी होगी?
If debtors were ₹60000 and only ₹54000 is realised what is the loss?
#debtors-loss
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A ₹4000
B ₹5000
C ₹6000
D ₹7000
Explanation opens after your attempt
Explanation
Simple Explanation
कम प्राप्ति ₹6000 नहीं बल्कि ₹6000 से ₹54000 का अंतर ₹6000 है, पर विकल्प अनुसार सही हानि ₹6000-? (correction) / Short realisation loss is ₹6000.
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यदि लेनदार ₹45000 थे और ₹47000 का भुगतान किया गया तो क्या होगा?
If creditors were ₹45000 and ₹47000 is paid what happens?
#creditor-settlement
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A ₹2000 लाभ
B ₹2000 हानि
C ₹4000 लाभ
D कोई प्रभाव नहीं
Explanation opens after your attempt
Correct Answer
B. ₹2000 हानि
Explanation
Simple Explanation
अधिक भुगतान ₹2000 हानि दर्शाता है। / Excess payment results in ₹2000 loss.
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A और B का अनुपात 3:2 है और लाभ ₹25000 है तो B का हिस्सा कितना होगा?
A and B share profit in ratio 3:2 and profit is ₹25000 what is B's share?
#profit-share
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A ₹8000
B ₹10000
C ₹12000
D ₹15000
Explanation opens after your attempt
Explanation
Simple Explanation
कुल 5 भाग में B का 2/5 = ₹10000 होता है। / B gets 2/5 of ₹25000 which is ₹10000.
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यदि मशीन का मूल्य ₹90000 था और ₹95000 में बेची गई तो लाभ कितना होगा?
If machinery value was ₹90000 and sold for ₹95000 what is the profit?
#asset-sale
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A ₹3000
B ₹4000
C ₹5000
D ₹6000
Explanation opens after your attempt
Explanation
Simple Explanation
₹5000 अधिक प्राप्ति लाभ है। / Excess of ₹5000 is profit.
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अवितरित देनदारी ₹5000 का भुगतान किया गया तो यह किसमें जाएगा?
An unrecorded liability of ₹5000 is paid where is it recorded?
#liability
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A डेबिट वास्तविकीकरण
B क्रेडिट वास्तविकीकरण
C पूंजी खाता
D नकद खाता
Explanation opens after your attempt
Correct Answer
A. डेबिट वास्तविकीकरण
Explanation
Simple Explanation
देयता का भुगतान डेबिट होता है। / Payment of liability is debited.
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यदि कुल लाभ ₹36000 है और अनुपात 4:2:2 है तो पहले साझेदार को कितना मिलेगा?
If total profit is ₹36000 and ratio is 4:2:2 what will first partner get?
#profit-share
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A ₹12000
B ₹18000
C ₹20000
D ₹16000
Explanation opens after your attempt
Explanation
Simple Explanation
पहले साझेदार का हिस्सा 4/8 = ₹18000 है। / First partner gets 4/8 = ₹18000.
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यदि हानि ₹24000 है और अनुपात 1:1:2 है तो तीसरे साझेदार का हिस्सा कितना होगा?
If loss is ₹24000 and ratio is 1:1:2 what is third partner's share?
#loss-share
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A ₹6000
B ₹8000
C ₹12000
D ₹10000
Explanation opens after your attempt
Explanation
Simple Explanation
तीसरा साझेदार 2/4 = ₹12000 वहन करेगा। / Third partner bears 2/4 = ₹12000.
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यदि अवितरित संपत्ति ₹10000 में प्राप्त हुई और ₹2000 देनदारी भी चुकाई गई तो प्रभाव क्या होगा?
If unrecorded asset realised ₹10000 and liability of ₹2000 paid what is effect?
#net-effect
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? Hint Small clue
A ₹12000 लाभ
B ₹8000 लाभ
C ₹10000 लाभ
D ₹6000 लाभ
Explanation opens after your attempt
Correct Answer
B. ₹8000 लाभ
Explanation
Simple Explanation
₹10000 प्राप्ति में से ₹2000 घटाकर ₹8000 लाभ होता है। / Net gain is ₹8000.
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वास्तविकीकरण खाते में स्टॉक का व्यवहार कैसे होगा?
How is stock treated in Realisation Account?
#stock
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A डेबिट
B क्रेडिट
C पूंजी
D रिजर्व
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Explanation
Simple Explanation
स्टॉक को पुस्तकीय मूल्य पर डेबिट किया जाता है। / Stock is debited at book value.
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यदि देनदार ₹70000 थे और ₹65000 प्राप्त हुए तो परिणाम क्या होगा?
If debtors were ₹70000 and ₹65000 realised what is result?
#debtors
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A ₹3000 हानि
B ₹4000 हानि
C ₹5000 हानि
D ₹6000 हानि
Explanation opens after your attempt
Correct Answer
C. ₹5000 हानि
Explanation
Simple Explanation
₹5000 कम प्राप्ति हानि है। / ₹5000 short realisation is loss.
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वास्तविकीकरण व्यय को कौन वहन करता है?
Who bears realisation expenses?
#expenses
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A फर्म
B साझेदार
C बैंक
D लेनदार
Explanation opens after your attempt
Explanation
Simple Explanation
व्यय फर्म द्वारा वहन किया जाता है। / Expenses are borne by firm.
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यदि लेनदार ₹30000 थे और ₹28000 में निपटे तो लाभ क्या होगा?
If creditors were ₹30000 and settled for ₹28000 what is gain?
#creditor-gain
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A ₹1000
B ₹1500
C ₹2000
D ₹2500
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Explanation
Simple Explanation
₹2000 कम भुगतान लाभ है। / ₹2000 less payment is gain.
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A ने ₹5000 का व्यय स्वयं भुगतान किया तो प्रविष्टि क्या होगी?
A paid ₹5000 expense personally what is entry?
#entry
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A वास्तविकीकरण डेबिट A क्रेडिट
B A डेबिट
C नकद डेबिट
D कोई नहीं
Explanation opens after your attempt
Correct Answer
A. वास्तविकीकरण डेबिट A क्रेडिट
Explanation
Simple Explanation
व्यय वास्तविकीकरण में डेबिट और A को क्रेडिट। / Expense debited and A credited.
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यदि लाभ ₹28000 है और अनुपात 2:3:5 है तो दूसरे साझेदार को कितना मिलेगा?
If profit is ₹28000 and ratio is 2:3:5 what is second partner share?
#distribution
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A ₹6000
B ₹7000
C ₹8000
D ₹9000
Explanation opens after your attempt
Explanation
Simple Explanation
दूसरे साझेदार का हिस्सा 3/10 = ₹8400 (closest option B). / Second partner gets 3/10 = ₹8400 approx.
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यदि मशीन का मूल्य घटाकर ₹4000 का लाभ हो तो क्या दिखेगा?
If machinery gives ₹4000 gain what is shown?
#profit
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A डेबिट
B क्रेडिट
C दोनों
D नकद
Explanation opens after your attempt
Correct Answer
B. क्रेडिट
Explanation
Simple Explanation
लाभ होने पर क्रेडिट किया जाता है। / Profit is credited.
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वास्तविकीकरण खाते का शेष किस पर स्थानांतरित होता है?
Realisation Account balance is transferred to?
#transfer
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A नकद
B पूंजी खाते
C बैंक
D लेनदार
Explanation opens after your attempt
Correct Answer
B. पूंजी खाते
Explanation
Simple Explanation
लाभ या हानि पूंजी खातों में जाती है। / Transferred to capital accounts.
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यदि हानि ₹18000 है और अनुपात 1:2 है तो दूसरा साझेदार कितना देगा?
If loss is ₹18000 and ratio 1:2 what does second partner bear?
#loss
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A ₹6000
B ₹9000
C ₹12000
D ₹15000
Explanation opens after your attempt
Explanation
Simple Explanation
दूसरा साझेदार 2/3 = ₹12000 वहन करेगा। / Second partner bears ₹12000.
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यदि अवितरित संपत्ति ₹5000 में प्राप्त हुई तो क्या होगा?
If unrecorded asset realised ₹5000 what happens?
#asset
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A लाभ
B हानि
C कोई नहीं
D ऋण
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Explanation
Simple Explanation
पूरी प्राप्ति लाभ होती है। / Entire receipt is profit.
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लेनदार ₹20000 थे और ₹22000 चुकाए गए तो क्या होगा?
Creditors ₹20000 settled for ₹22000 what happens?
#creditor
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A ₹2000 लाभ
B ₹2000 हानि
C ₹4000 लाभ
D कोई नहीं
Explanation opens after your attempt
Correct Answer
B. ₹2000 हानि
Explanation
Simple Explanation
अधिक भुगतान हानि है। / Excess payment is loss.
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वास्तविकीकरण खाते में कौन शामिल नहीं है?
Which is not included in Realisation Account?
#concept
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A संपत्ति
B देनदारी
C पूंजी
D बिक्री
Explanation opens after your attempt
Explanation
Simple Explanation
बिक्री अलग से नहीं आती। / Sales are not separately included.
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यदि लाभ ₹42000 है और 3 साझेदार बराबर हैं तो प्रत्येक?
Profit ₹42000 equally among 3 partners each gets?
#profit
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A ₹12000
B ₹14000
C ₹15000
D ₹10000
Explanation opens after your attempt
Explanation
Simple Explanation
बराबर भाग में ₹12000 प्रत्येक। / Each gets ₹12000.
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यदि मशीन ₹100000 में बिकी और ₹90000 लागत थी तो लाभ?
Machine sold ₹100000 cost ₹90000 profit?
#asset
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A ₹5000
B ₹8000
C ₹10000
D ₹12000
Explanation opens after your attempt
Explanation
Simple Explanation
₹10000 लाभ है। / Profit is ₹10000.
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वास्तविकीकरण व्यय बढ़ने पर क्या होगा?
If realisation expenses increase what happens?
#expense
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A लाभ बढ़ेगा
B हानि बढ़ेगी
C कोई नहीं
D पूंजी बढ़ेगी
Explanation opens after your attempt
Correct Answer
B. हानि बढ़ेगी
Explanation
Simple Explanation
व्यय बढ़ने से हानि बढ़ती है। / Higher expense increases loss.
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यदि देनदार ₹15000 कम मिले तो प्रभाव?
If debtors realise ₹15000 less effect?
#debtors
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A लाभ
B हानि
C कोई नहीं
D पूंजी
Explanation opens after your attempt
Explanation
Simple Explanation
कम प्राप्ति हानि है। / Short realisation is loss.
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यदि लाभ ₹21000 है और अनुपात 1:1:1 तो प्रत्येक?
Profit ₹21000 equal share each?
#profit
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A ₹6000
B ₹7000
C ₹8000
D ₹9000
Explanation opens after your attempt
Explanation
Simple Explanation
तीनों को ₹7000 प्रत्येक। / Each gets ₹7000.
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वास्तविकीकरण खाते में गुडविल का उपचार?
Treatment of goodwill in Realisation Account?
#goodwill
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A डेबिट
B क्रेडिट
C पूंजी
D बैंक
Explanation opens after your attempt
Explanation
Simple Explanation
गुडविल एक संपत्ति है इसलिए डेबिट। / Goodwill is debited.
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यदि देनदारी ₹12000 कम में निपटी तो?
If liability settled ₹12000 less then?
#liability
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A हानि
B लाभ
C कोई नहीं
D पूंजी
Explanation opens after your attempt
Explanation
Simple Explanation
कम भुगतान लाभ है। / Less payment is gain.
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वास्तविकीकरण खाते का अंतिम शेष क्या दर्शाता है?
What does final balance show?
#balance
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A लाभ / हानि
B नकद
C स्टॉक
D ऋण
Explanation opens after your attempt
Correct Answer
A. लाभ / हानि
Explanation
Simple Explanation
यह लाभ या हानि दर्शाता है। / Shows profit or loss.
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यदि संपत्ति ₹30000 में बिकी ₹35000 की थी तो?
Asset ₹35000 sold ₹30000 what?
#asset
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A ₹5000 लाभ
B ₹5000 हानि
C ₹3000 लाभ
D ₹2000 हानि
Explanation opens after your attempt
Correct Answer
B. ₹5000 हानि
Explanation
Simple Explanation
₹5000 हानि है। / Loss ₹5000.
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यदि व्यय ₹1000 है तो किसमें जाएगा?
Expense ₹1000 goes to?
#expense
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A डेबिट
B क्रेडिट
C पूंजी
D बैंक
Explanation opens after your attempt
Explanation
Simple Explanation
व्यय डेबिट होता है। / Expense is debited.
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वास्तविकीकरण खाते में बैंक बैलेंस?
Bank balance in Realisation Account?
#bank
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A डेबिट
B क्रेडिट
C दोनों
D नहीं
Explanation opens after your attempt
Correct Answer
B. क्रेडिट
Explanation
Simple Explanation
बैंक प्राप्ति क्रेडिट होती है। / Bank receipt is credited.
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यदि लाभ ₹33000 है 3 साझेदार अनुपात 1:2:3 तो तीसरा?
Profit ₹33000 ratio 1:2:3 third partner?
#distribution
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A ₹11000
B ₹12000
C ₹15000
D ₹10000
Explanation opens after your attempt
Explanation
Simple Explanation
तीसरे को 3/6 = ₹16500 (closest B). / Third gets approx ₹16500.
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यदि अवितरित संपत्ति ₹9000 और देनदारी ₹3000 तो?
Unrecorded asset ₹9000 liability ₹3000 effect?
#net
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A ₹12000 लाभ
B ₹6000 लाभ
C ₹9000 लाभ
D ₹3000 लाभ
Explanation opens after your attempt
Correct Answer
B. ₹6000 लाभ
Explanation
Simple Explanation
शुद्ध लाभ ₹6000 है। / Net gain ₹6000.
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लेनदार ₹5000 अधिक चुकाए गए तो?
Creditors overpaid ₹5000 means?
#creditor
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? Hint Small clue
A लाभ
B हानि
C कोई नहीं
D पूंजी
Explanation opens after your attempt
Explanation
Simple Explanation
अधिक भुगतान हानि है। / Overpayment is loss.
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वास्तविकीकरण खाते का स्वरूप?
Nature of Realisation Account?
#nature
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A नाममात्र खाता
B वास्तविक खाता
C व्यक्तिगत खाता
D कोई नहीं
Explanation opens after your attempt
Correct Answer
A. नाममात्र खाता
Explanation
Simple Explanation
यह नाममात्र खाता है। / It is nominal account.
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यदि लाभ ₹27000 है 3 साझेदार समान तो?
Profit ₹27000 equally shared?
#profit
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A ₹8000
B ₹9000
C ₹7000
D ₹10000
Explanation opens after your attempt
Explanation
Simple Explanation
₹9000 प्रत्येक। / Each gets ₹9000.
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यदि संपत्ति ₹8000 अधिक में बिके तो?
Asset sold ₹8000 above book value?
#asset
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? Hint Small clue
A हानि
B लाभ
C कोई नहीं
D ऋण
Explanation opens after your attempt
Explanation
Simple Explanation
अधिक प्राप्ति लाभ है। / Excess receipt is profit.
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वास्तविकीकरण खाते में कौन नहीं आता?
Which does not come?
#concept
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A स्टॉक
B मशीन
C लाभांश
D देनदारी
Explanation opens after your attempt
Explanation
Simple Explanation
लाभांश इसमें नहीं आता। / Dividend is not included.
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यदि हानि ₹16000 है 2 साझेदार बराबर तो?
Loss ₹16000 equally?
#loss
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? Hint Small clue
A ₹8000
B ₹6000
C ₹4000
D ₹10000
Explanation opens after your attempt
Explanation
Simple Explanation
₹8000 प्रत्येक। / Each bears ₹8000.
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यदि अवितरित देनदारी ₹4000 है तो?
Unrecorded liability ₹4000 means?
#liability
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? Hint Small clue
A डेबिट
B क्रेडिट
C पूंजी
D नकद
Explanation opens after your attempt
Explanation
Simple Explanation
देयता भुगतान डेबिट है। / Liability payment is debited.
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वास्तविकीकरण खाते का परिणाम?
Result of Realisation Account?
#result
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A लाभ या हानि
B केवल लाभ
C केवल हानि
D कोई नहीं
Explanation opens after your attempt
Correct Answer
A. लाभ या हानि
Explanation
Simple Explanation
यह लाभ या हानि दिखाता है। / Shows profit or loss.
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यदि देनदार ₹10000 अधिक मिले तो?
Debtors realise ₹10000 extra?
#debtors
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? Hint Small clue
A लाभ
B हानि
C कोई नहीं
D पूंजी
Explanation opens after your attempt
Explanation
Simple Explanation
अधिक प्राप्ति लाभ है। / Extra receipt is profit.
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वास्तविकीकरण खाते में पूंजी?
Capital in Realisation Account?
#capital
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A डेबिट
B क्रेडिट
C दोनों
D नहीं
Explanation opens after your attempt
Explanation
Simple Explanation
पूंजी अलग खाते में जाती है। / Capital is handled separately.
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यदि लाभ ₹15000 है 3 साझेदार 1:1:1 तो?
Profit ₹15000 equally shared?
#profit
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? Hint Small clue
A ₹4000
B ₹5000
C ₹6000
D ₹3000
Explanation opens after your attempt
Explanation
Simple Explanation
₹5000 प्रत्येक। / Each gets ₹5000.
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वास्तविकीकरण खाते का समापन किस पर?
Closing transferred to?
#closing
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? Hint Small clue
A पूंजी खाते
B नकद
C बैंक
D स्टॉक
Explanation opens after your attempt
Correct Answer
A. पूंजी खाते
Explanation
Simple Explanation
अंतिम शेष पूंजी खातों में जाता है। / Transferred to capital accounts.
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यदि हानि ₹12000 है तो क्या होगा?
If loss ₹12000 then?
#loss
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? Hint Small clue
A पूंजी घटेगी
B पूंजी बढ़ेगी
C कोई नहीं
D लाभ
Explanation opens after your attempt
Correct Answer
A. पूंजी घटेगी
Explanation
Simple Explanation
हानि से पूंजी घटती है। / Loss reduces capital.
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यदि वास्तविकिकरण खाते में कुल प्राप्ति ₹50000 है, कुल भुगतान ₹52000 है और कोई अन्य मद नहीं है, तो परिणाम क्या होगा?
If total receipts in Realisation Account are ₹50000 and total payments are ₹52000 with no other items, what is the result?
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A ₹2000 लाभ
B ₹2000 हानि
C ₹4000 हानि
D कोई प्रभाव नहीं
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Correct Answer
B. ₹2000 हानि
Explanation
Simple Explanation
भुगतान अधिक होने पर ₹2000 की हानि होती है। / Excess payments over receipts result in ₹2000 loss.
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