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

Accountancy Dissolution Of A Partnership Firm Closing the Business Expert Class 12 Level 41

Level 41 • 50/50 questions • 25 seconds per question.

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Question 1/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

Explanation opens after your attempt
Correct Answer

B. ₹12000

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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Question 2/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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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Question 3/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

Explanation opens after your attempt
Correct Answer

C. ₹7000

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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Question 4/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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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Question 5/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

Explanation opens after your attempt
Correct Answer

C. ₹2000

Explanation

Simple Explanation

कुल निपटान ₹48000 है। ₹50000 पर ₹2000 का लाभ है। / Total settlement is ₹48000. Gain is ₹2000.

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Question 6/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

Explanation opens after your attempt
Correct Answer

B. ₹12000

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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Question 7/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

किस स्थिति में वास्तविकीकरण हानि उत्पन्न नहीं होगी?

In which situation will realisation loss not arise?

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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Question 8/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

₹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?

Explanation opens after your attempt
Correct Answer

C. ₹8000

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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Question 9/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

निम्न में से कौन वास्तविकीकरण खाते में स्थानांतरित नहीं किया जाता?

Which of the following is not transferred to Realisation Account?

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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Question 10/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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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Question 11/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

Explanation opens after your attempt
Correct Answer

C. ₹3000

Explanation

Simple Explanation

₹3000 कम भुगतान किया गया। यह लाभ है। / ₹3000 less was paid. This is gain.

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Question 12/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण खाते का अंतिम लाभ कहाँ स्थानांतरित किया जाता है?

Where is the final profit of Realisation Account transferred?

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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Question 13/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

Explanation opens after your attempt
Correct Answer

B. ₹5000

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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Question 14/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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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Question 15/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

देनदारी ₹24000 थी और ₹25800 में चुकाई गई। परिणाम क्या होगा?

A liability of ₹24000 was settled for ₹25800. What will be the result?

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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Question 16/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर भुगतान की पहली प्राथमिकता किसे दी जाती है?

Who gets first priority for payment on dissolution?

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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Question 17/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

₹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?

Explanation opens after your attempt
Correct Answer

C. ₹8000

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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Question 18/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

Explanation opens after your attempt
Correct Answer

B. ₹15000

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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Question 19/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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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Question 20/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

Explanation opens after your attempt
Correct Answer

B. ₹7000

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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Question 21/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

Explanation opens after your attempt
Correct Answer

B. ₹4000

Explanation

Simple Explanation

₹4000 कम प्राप्त हुए। यही हानि है। / ₹4000 less was realised. This is the loss.

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Question 22/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

Explanation opens after your attempt
Correct Answer

B. ₹1000

Explanation

Simple Explanation

कुल भुगतान ₹25000 है। लाभ ₹1000 है। / Total settlement is ₹25000. Gain is ₹1000.

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Question 23/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

Explanation opens after your attempt
Correct Answer

A. डेबिट

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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Question 24/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

Explanation opens after your attempt
Correct Answer

B. ₹15000

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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Question 25/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

आरक्षित निधि का वितरण किस आधार पर होता है?

Reserve fund is distributed on what basis?

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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Question 26/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

कुल क्रेडिट ₹186000 और कुल डेबिट ₹194000 है। परिणाम क्या होगा?

Total credit is ₹186000 and total debit is ₹194000. What is the result?

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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Question 27/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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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Question 28/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

अवितरित देनदारी ₹7600 का भुगतान किया गया। यह क्या करेगा?

An unrecorded liability of ₹7600 was paid. What will it do?

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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Question 29/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

Explanation opens after your attempt
Correct Answer

B. ₹7000

Explanation

Simple Explanation

छोटे साझेदार को 1/7 भाग अर्थात ₹7000 मिलेगा। / Smaller partner gets 1/7 which is ₹7000.

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Question 30/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय पुस्तकों में दर्शाई गई गुडविल किस खाते में जाएगी?

At dissolution goodwill appearing in books is transferred to which account?

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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Question 31/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

देनदारी ₹33000 थी और ₹31900 में निपटी। लाभ कितना है?

A liability of ₹33000 was settled for ₹31900. What is the gain?

Explanation opens after your attempt
Correct Answer

C. ₹1100

Explanation

Simple Explanation

₹1100 कम भुगतान हुआ। यही लाभ है। / ₹1100 less was paid. This is gain.

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Question 32/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

₹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?

Explanation opens after your attempt
Correct Answer

B. ₹5000

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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Question 33/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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Correct Answer

C. ₹24500

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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Question 34/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

बाहरी देनदारियों के बाद अगली प्राथमिकता किसकी होती है?

After external liabilities who has the next priority?

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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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Question 35/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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Correct Answer

C. ₹20000

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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Question 36/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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Correct Answer

C. ₹6000

Explanation

Simple Explanation

क्रेडिट ₹6000 अधिक है। इसलिए लाभ ₹6000 है। / Credit exceeds debit by ₹6000. Hence profit is ₹6000.

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Question 37/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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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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Question 38/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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Correct Answer

C. ₹25000

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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Question 39/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

लेनदार ₹62000 का था और ₹59000 में निपट गया। लाभ कितना होगा?

A creditor of ₹62000 was settled for ₹59000. What is the gain?

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Correct Answer

C. ₹3000

Explanation

Simple Explanation

₹3000 कम भुगतान किया गया। लाभ ₹3000 है। / ₹3000 less was paid. Gain is ₹3000.

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Question 40/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पूर्ण होने पर खातों की स्थिति क्या होती है?

What is the status of accounts after dissolution is completed?

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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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Question 41/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

₹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?

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Correct Answer

C. ₹9000

Explanation

Simple Explanation

अंतर ₹9000 है। यही लाभ है। / The difference is ₹9000. This is the profit.

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Question 42/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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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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Question 43/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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Correct Answer

B. ₹25000

Explanation

Simple Explanation

B का हिस्सा 5/10 है। ₹25000 मिलेगा। / B gets 5/10 of ₹50000 which is ₹25000.

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Question 44/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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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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Question 45/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

अंतिम नकद वितरण का आधार क्या होता है?

What is the basis of final cash distribution?

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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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Question 46/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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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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Question 47/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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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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Question 48/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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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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Question 49/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

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?

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Correct Answer

A. ₹12000

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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Question 50/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण खाते में यदि क्रेडिट पक्ष अधिक हो तो क्या परिणाम होगा?

If credit side of Realisation Account is greater what is the result?

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Correct Answer

B. लाभ

Explanation

Simple Explanation

क्रेडिट अधिक होने पर लाभ उत्पन्न होता है। / Excess credit results in profit.

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