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

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

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

विघटन पर मशीनरी की पुस्तकीय कीमत ₹50000 थी और ₹46000 में बेची गई। साकारण खाते में कितना प्रभाव होगा?

On dissolution machinery with book value ₹50000 was sold for ₹46000. What will be the effect in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. ₹4000 की हानिLoss of ₹4000

Explanation

Simple Explanation

बिक्री मूल्य पुस्तकीय मूल्य से ₹4000 कम है। अंतर साकारण हानि है। / Sale value is ₹4000 less than book value. The difference is a realisation loss.

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

एक देनदारी ₹12000 पुस्तकों में थी पर ₹11000 में निपटा दी गई। साकारण परिणाम क्या होगा?

A liability of ₹12000 was settled for ₹11000. What is the realisation result?

Explanation opens after your attempt
Correct Answer

A. ₹1000 का लाभProfit of ₹1000

Explanation

Simple Explanation

कम भुगतान करने से ₹1000 का लाभ होता है। इसे साकारण लाभ माना जाता है। / Paying less creates a gain of ₹1000. It is treated as realisation profit.

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

यदि साकारण लाभ ₹18000 हो और लाभांश अनुपात 2:1 हो तो पहले भागीदार का हिस्सा कितना होगा?

If realisation profit is ₹18000 and profit-sharing ratio is 2:1 what is the first partner's share?

Explanation opens after your attempt
Correct Answer

A. ₹12000

Explanation

Simple Explanation

2:1 में कुल 3 भाग होते हैं। पहले भागीदार को ₹12000 मिलेंगे। / There are 3 parts in 2:1 ratio. First partner gets ₹12000.

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

साकारण खाते में अदर्ज देनदारी के भुगतान को कैसे दर्ज किया जाता है?

How is payment of an unrecorded liability recorded in Realisation Account?

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Correct Answer

A. डेबिट पक्ष मेंOn debit side

Explanation

Simple Explanation

अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है। / Payment of an unrecorded liability is debited to Realisation Account.

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

एक परिसंपत्ति की पुस्तकीय कीमत ₹22000 और बिक्री ₹27000 है। साकारण लाभ कितना है?

An asset has a book value of ₹22000 and is sold for ₹27000. What is the realisation profit?

Explanation opens after your attempt
Correct Answer

A. ₹5000

Explanation

Simple Explanation

बिक्री और पुस्तकीय मूल्य का अंतर ₹5000 है। / Difference between sale and book value is ₹5000.

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

यदि एक भागीदार साकारण व्यय ₹3000 स्वयं वहन करता है तो फर्म द्वारा भुगतान करने पर किस खाते को क्रेडिट किया जाएगा?

If a partner bears dissolution expenses of ₹3000 and the firm reimburses him which account is credited?

Explanation opens after your attempt
Correct Answer

A. भागीदार का पूंजी खाताPartner's Capital Account

Explanation

Simple Explanation

भागीदार को भुगतान देने हेतु उसका खाता क्रेडिट किया जाता है। / Partner's account is credited for reimbursement.

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

A और B का लाभांश अनुपात 3:2 है। साकारण हानि ₹10000 हो तो A पर कितना भार आएगा?

A and B share profits in ratio 3:2. If realisation loss is ₹10000 what is A's share?

Explanation opens after your attempt
Correct Answer

A. ₹6000

Explanation

Simple Explanation

3:2 अनुपात में A का हिस्सा 3/5 है। इसलिए ₹6000। / A bears 3/5 of the loss. Therefore ₹6000.

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

साकारण खाते में परिसंपत्तियों को किस मूल्य पर स्थानांतरित किया जाता है?

At what value are assets transferred to Realisation Account?

Explanation opens after your attempt
Correct Answer

A. पुस्तकीय मूल्यBook value

Explanation

Simple Explanation

सामान्यतः परिसंपत्तियां पुस्तकीय मूल्य पर स्थानांतरित होती हैं। / Assets are generally transferred at book value.

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

यदि लेनदार ₹18000 के स्थान पर ₹17500 स्वीकार कर लें तो लाभ कितना होगा?

If creditors of ₹18000 accept ₹17500 what is the gain?

Explanation opens after your attempt
Correct Answer

A. ₹500

Explanation

Simple Explanation

कम भुगतान के कारण ₹500 का लाभ होता है। / Gain of ₹500 arises due to lower payment.

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

विघटन के समय बैंक खाते का मुख्य उद्देश्य क्या है?

What is the main purpose of the Bank Account during dissolution?

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Correct Answer

A. सभी प्राप्तियों और भुगतानों का लेखाRecord all receipts and payments

Explanation

Simple Explanation

बैंक खाता नकद प्रवाह का सार प्रस्तुत करता है। / Bank account summarizes cash transactions.

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

यदि अदर्ज परिसंपत्ति ₹7000 में बेची गई तो साकारण खाते में क्या प्रविष्टि होगी?

If an unrecorded asset is sold for ₹7000 what entry is made in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट ₹7000Credit ₹7000

Explanation

Simple Explanation

अदर्ज परिसंपत्ति की बिक्री प्राप्ति क्रेडिट होती है। / Sale proceeds of unrecorded asset are credited.

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

साकारण लाभ का अंतिम स्थानांतरण किस खाते में होता है?

To which account is realisation profit ultimately transferred?

Explanation opens after your attempt
Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Explanation

Simple Explanation

लाभ भागीदारों के पूंजी खातों में बांटा जाता है। / Profit is transferred to partners' capital accounts.

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

एक मशीन की पुस्तकीय कीमत ₹30000 है। भागीदार ने उसे ₹28000 पर ले लिया। साकारण परिणाम क्या होगा?

A machine with book value ₹30000 is taken over by a partner for ₹28000. What is the result?

Explanation opens after your attempt
Correct Answer

A. ₹2000 की हानिLoss of ₹2000

Explanation

Simple Explanation

प्राप्त मूल्य पुस्तकीय मूल्य से कम है। / Takeover value is less than book value.

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

विघटन के समय देनदारियों का स्थानांतरण किस खाते में होता है?

To which account are liabilities transferred at dissolution?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

देनदारियां साकारण खाते के क्रेडिट में स्थानांतरित होती हैं। / Liabilities are transferred to the credit of Realisation Account.

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

यदि कुल साकारण क्रेडिट ₹90000 और डेबिट ₹84000 हो तो परिणाम क्या होगा?

If total Realisation Account credit is ₹90000 and debit is ₹84000 what is the result?

Explanation opens after your attempt
Correct Answer

A. ₹6000 लाभProfit ₹6000

Explanation

Simple Explanation

क्रेडिट अधिक होने से ₹6000 का लाभ है। / Credit exceeds debit by ₹6000 giving profit.

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

विघटन पर भागीदार ऋण का भुगतान कब किया जाता है?

When is partner's loan repaid during dissolution?

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Correct Answer

A. बाहरी देनदारियों के बादAfter external liabilities

Explanation

Simple Explanation

भुगतान क्रम में बाहरी देनदारियां पहले आती हैं। / External liabilities are paid first.

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

₹24000 की परिसंपत्तियां ₹26000 में बिकीं और व्यय ₹1000 हुआ। शुद्ध परिणाम क्या है?

Assets of ₹24000 sold for ₹26000 and expenses were ₹1000. What is the net result?

Explanation opens after your attempt
Correct Answer

A. ₹1000 लाभProfit ₹1000

Explanation

Simple Explanation

लाभ ₹2000 था पर व्यय ₹1000 घटेगा। शुद्ध लाभ ₹1000। / Profit of ₹2000 reduced by expenses ₹1000 gives net profit ₹1000.

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

यदि A और B का अनुपात 5:3 है तथा साकारण लाभ ₹16000 है तो A का हिस्सा कितना होगा?

If A and B share profits in ratio 5:3 and realisation profit is ₹16000 what is A's share?

Explanation opens after your attempt
Correct Answer

A. ₹10000

Explanation

Simple Explanation

5/8 × 16000 = ₹10000। / 5/8 of ₹16000 equals ₹10000.

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

अदर्ज देनदारी ₹2500 का भुगतान करने पर साकारण खाते पर क्या प्रभाव होगा?

What is the effect on Realisation Account when an unrecorded liability of ₹2500 is paid?

Explanation opens after your attempt
Correct Answer

A. डेबिट ₹2500Debit ₹2500

Explanation

Simple Explanation

अदर्ज देनदारी का भुगतान डेबिट होता है। / Payment of unrecorded liability is debited.

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

साकारण खाते में हानि होने पर किस खाते को डेबिट किया जाता है?

When there is a realisation loss which account is debited?

Explanation opens after your attempt
Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Explanation

Simple Explanation

हानि भागीदारों के पूंजी खातों में डेबिट की जाती है। / Loss is debited to partners' capital accounts.

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

यदि एक लेनदार ₹10000 का था और उसे ₹10200 दिए गए तो परिणाम क्या होगा?

If a creditor of ₹10000 is paid ₹10200 what is the result?

Explanation opens after your attempt
Correct Answer

A. ₹200 की हानिLoss of ₹200

Explanation

Simple Explanation

अधिक भुगतान से ₹200 की हानि होती है। / Extra payment creates a loss of ₹200.

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

फर्म के विघटन पर अंतिम शेष बैंक खाते का सामान्यतः क्या होता है?

What is generally the final balance of the bank account after dissolution?

Explanation opens after your attempt
Correct Answer

A. शून्यZero

Explanation

Simple Explanation

सभी निपटानों के बाद बैंक खाता बंद हो जाता है। / Bank account closes after all settlements.

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

यदि साकारण खाते में कुल हानि ₹12000 हो और अनुपात 1:2 हो तो दूसरे भागीदार का हिस्सा कितना होगा?

If total realisation loss is ₹12000 and ratio is 1:2 what is second partner's share?

Explanation opens after your attempt
Correct Answer

A. ₹8000

Explanation

Simple Explanation

दूसरे भागीदार का हिस्सा 2/3 है। / Second partner bears 2/3 of the loss.

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

विघटन पर पूंजी खातों का निपटान किसके बाद किया जाता है?

Capital accounts are settled after which stage during dissolution?

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Correct Answer

A. देनदारियों और ऋणों के भुगतान के बादAfter liabilities and loans are paid

Explanation

Simple Explanation

पूंजी भुगतान अंतिम चरणों में होता है। / Capital settlement comes in later stages.

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

₹15000 पुस्तकीय मूल्य वाली परिसंपत्ति ₹14000 में बेची गई तथा ₹500 व्यय हुआ। शुद्ध साकारण परिणाम क्या होगा?

An asset with book value ₹15000 is sold for ₹14000 and expenses of ₹500 are incurred. What is the net realisation result?

Explanation opens after your attempt
Correct Answer

A. ₹1500 की हानिLoss of ₹1500

Explanation

Simple Explanation

₹1000 की हानि और ₹500 व्यय मिलाकर कुल हानि ₹1500 है। / Loss of ₹1000 plus expenses of ₹500 gives total loss of ₹1500.

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

यदि साकारण खाते का डेबिट पक्ष ₹98000 और क्रेडिट पक्ष ₹105000 है तो परिणाम क्या होगा?

If the debit side of Realisation Account is ₹98000 and the credit side is ₹105000 what is the result?

Explanation opens after your attempt
Correct Answer

A. ₹7000 का लाभProfit of ₹7000

Explanation

Simple Explanation

क्रेडिट डेबिट से ₹7000 अधिक है। इसलिए साकारण लाभ होगा। / Credit exceeds debit by ₹7000. Hence there is a realisation profit.

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

विघटन पर अदर्ज परिसंपत्ति भागीदार द्वारा ₹9000 में लेने पर साकारण खाते में क्या प्रविष्टि होगी?

If an unrecorded asset is taken over by a partner for ₹9000 on dissolution what entry is made in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट ₹9000Credit ₹9000

Explanation

Simple Explanation

अदर्ज परिसंपत्ति लेने पर साकारण खाते को क्रेडिट किया जाता है। / Realisation Account is credited when an unrecorded asset is taken over.

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

A और B का अनुपात 4:1 है। साकारण लाभ ₹25000 हो तो A का हिस्सा कितना होगा?

A and B share profits in ratio 4:1. If realisation profit is ₹25000 what is A's share?

Explanation opens after your attempt
Correct Answer

A. ₹20000

Explanation

Simple Explanation

A का हिस्सा 4/5 है। इसलिए ₹20000 मिलेगा। / A gets 4/5 share. Therefore ₹20000.

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

यदि लेनदार ₹15000 के बदले ₹14500 स्वीकार करे तो साकारण खाते में क्या होगा?

If a creditor accepts ₹14500 instead of ₹15000 what happens in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. ₹500 का लाभProfit of ₹500

Explanation

Simple Explanation

देनदारी कम राशि में चुकाने से लाभ होता है। / Paying a liability at a lower amount creates a gain.

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

साकारण खाते में परिसंपत्तियों का स्थानांतरण किस पक्ष में दर्ज होता है?

On which side are assets transferred in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट पक्षDebit side

Explanation

Simple Explanation

परिसंपत्तियां साकारण खाते के डेबिट पक्ष में जाती हैं। / Assets are transferred to the debit side of Realisation Account.

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

एक परिसंपत्ति की पुस्तकीय कीमत ₹40000 थी और ₹47000 में बिकी। साकारण लाभ कितना है?

An asset with book value ₹40000 was sold for ₹47000. What is the realisation profit?

Explanation opens after your attempt
Correct Answer

A. ₹7000

Explanation

Simple Explanation

बिक्री मूल्य और पुस्तकीय मूल्य का अंतर ₹7000 है। / Difference between sale value and book value is ₹7000.

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

यदि साकारण हानि ₹18000 हो और अनुपात 2:2:1 हो तो तीसरे भागीदार का हिस्सा कितना होगा?

If realisation loss is ₹18000 and ratio is 2:2:1 what is the share of the third partner?

Explanation opens after your attempt
Correct Answer

A. ₹3600

Explanation

Simple Explanation

कुल अनुपात 5 है। तीसरे भागीदार का हिस्सा 1/5 अर्थात ₹3600 है। / Total ratio is 5. Third partner bears 1/5 i.e. ₹3600.

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

अदर्ज देनदारी ₹6000 का भुगतान नकद से किया गया। साकारण खाते में प्रभाव क्या होगा?

An unrecorded liability of ₹6000 is paid in cash. What is the effect in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट ₹6000Debit ₹6000

Explanation

Simple Explanation

अदर्ज देनदारी भुगतान होने पर डेबिट होती है। / Payment of an unrecorded liability is debited.

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

भागीदार ऋण की वापसी पूंजी भुगतान से क्यों पहले की जाती है?

Why is partner's loan repaid before capital repayment?

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Correct Answer

A. क्योंकि यह बाहरी देनदारी जैसी मानी जाती हैIt is treated like an outside liability

Explanation

Simple Explanation

भागीदार ऋण को पूंजी से अलग माना जाता है। इसका भुगतान पहले होता है। / Partner's loan is distinct from capital. It is repaid earlier.

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

यदि परिसंपत्तियों की कुल पुस्तकीय कीमत ₹80000 और बिक्री ₹76000 हो तो साकारण परिणाम क्या होगा?

If total book value of assets is ₹80000 and they are sold for ₹76000 what is the realisation result?

Explanation opens after your attempt
Correct Answer

A. ₹4000 की हानिLoss of ₹4000

Explanation

Simple Explanation

बिक्री मूल्य कम होने से ₹4000 की हानि होती है। / A loss of ₹4000 arises due to lower sale value.

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

विघटन के समय आरक्षित निधि का वितरण सामान्यतः किस आधार पर होता है?

On what basis is a reserve fund generally distributed at dissolution?

Explanation opens after your attempt
Correct Answer

A. पुराने लाभांश अनुपातOld profit-sharing ratio

Explanation

Simple Explanation

आरक्षित निधि पुराने लाभांश अनुपात में बांटी जाती है। / Reserve fund is distributed in the old profit-sharing ratio.

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

यदि साकारण व्यय ₹2500 हो तो साकारण खाते में इसे किस पक्ष में दिखाया जाएगा?

If realisation expenses are ₹2500 on which side are they shown in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट पक्षDebit side

Explanation

Simple Explanation

साकारण व्यय हानि स्वरूप होते हैं। इसलिए डेबिट पक्ष में जाते हैं। / Realisation expenses are losses and appear on the debit side.

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

A और B का अनुपात 7:3 है। ₹5000 की साकारण हानि में A का हिस्सा कितना होगा?

A and B share profits in ratio 7:3. What is A's share in a realisation loss of ₹5000?

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Correct Answer

A. ₹3500

Explanation

Simple Explanation

A का हिस्सा 7/10 है। अतः ₹3500। / A bears 7/10 of the loss. Hence ₹3500.

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

देनदारियों का साकारण खाते में स्थानांतरण किस प्रभाव को दर्शाता है?

What effect does transfer of liabilities to Realisation Account represent?

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Correct Answer

A. देनदारियों का निपटान प्रक्रिया में प्रवेशLiabilities entering settlement process

Explanation

Simple Explanation

देनदारियां निपटान हेतु साकारण खाते में लाई जाती हैं। / Liabilities are brought into Realisation Account for settlement.

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

यदि लेनदार ₹22000 का था और उसे ₹22500 दिए गए तो परिणाम क्या होगा?

If a creditor was ₹22000 and was paid ₹22500 what is the result?

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Correct Answer

A. ₹500 की हानिLoss of ₹500

Explanation

Simple Explanation

अधिक भुगतान से ₹500 की हानि होती है। / Extra payment results in a loss of ₹500.

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

विघटन पर भागीदार द्वारा ली गई परिसंपत्ति का मूल्य किस खाते में क्रेडिट होता है?

The value of an asset taken over by a partner at dissolution is credited to which account?

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Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

भागीदार द्वारा परिसंपत्ति लेने पर साकारण खाता क्रेडिट होता है। / Realisation Account is credited when a partner takes over an asset.

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

₹60000 पुस्तकीय मूल्य वाली परिसंपत्ति ₹63000 में बिकी तथा ₹1000 व्यय हुआ। शुद्ध परिणाम क्या होगा?

An asset with book value ₹60000 was sold for ₹63000 and expenses were ₹1000. What is the net result?

Explanation opens after your attempt
Correct Answer

A. ₹2000 का लाभProfit of ₹2000

Explanation

Simple Explanation

₹3000 लाभ में से ₹1000 व्यय घटाने पर ₹2000 शुद्ध लाभ है। / ₹3000 gain less ₹1000 expenses gives ₹2000 net profit.

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

यदि साकारण खाते में लाभ हो तो भागीदारों के पूंजी खातों में क्या प्रविष्टि होगी?

If there is a realisation profit what entry is passed in partners' capital accounts?

Explanation opens after your attempt
Correct Answer

A. क्रेडिटCredit

Explanation

Simple Explanation

लाभ पूंजी खातों में क्रेडिट किया जाता है। / Profit is credited to capital accounts.

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

विघटन पर बैंक खाते का समापन कब होता है?

When is the Bank Account closed during dissolution?

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Correct Answer

A. सभी प्राप्तियों और भुगतानों के बादAfter all receipts and payments

Explanation

Simple Explanation

सभी लेनदेन पूरे होने पर बैंक खाता बंद होता है। / Bank Account closes after all transactions are completed.

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

यदि साकारण हानि ₹9000 हो और तीन भागीदार समान अनुपात में हों तो प्रत्येक का हिस्सा कितना होगा?

If realisation loss is ₹9000 and three partners share equally what is each partner's share?

Explanation opens after your attempt
Correct Answer

A. ₹3000

Explanation

Simple Explanation

समान अनुपात में ₹9000 को 3 से विभाजित करेंगे। / ₹9000 divided equally among three partners gives ₹3000 each.

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

अदर्ज परिसंपत्ति ₹12000 में बेची गई। साकारण खाते में यह राशि कैसे दिखाई जाएगी?

An unrecorded asset is sold for ₹12000. How is this amount shown in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट पक्षCredit side

Explanation

Simple Explanation

अदर्ज परिसंपत्ति की बिक्री प्राप्ति क्रेडिट होती है। / Sale proceeds of an unrecorded asset are credited.

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

यदि साकारण खाते में कुल लाभ ₹15000 हो और अनुपात 3:1 हो तो दूसरे भागीदार का हिस्सा कितना होगा?

If total realisation profit is ₹15000 and ratio is 3:1 what is the second partner's share?

Explanation opens after your attempt
Correct Answer

A. ₹3750

Explanation

Simple Explanation

दूसरे भागीदार का हिस्सा 1/4 है। / Second partner receives 1/4 of the profit.

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

विघटन के समय पूंजी खातों में अंतिम समायोजन किस मद के लिए किया जाता है?

At dissolution final adjustment in capital accounts is made for which item?

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Correct Answer

A. साकारण लाभ या हानिRealisation profit or loss

Explanation

Simple Explanation

साकारण परिणाम अंततः पूंजी खातों में स्थानांतरित होता है। / Realisation result is ultimately transferred to capital accounts.

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

₹100000 की परिसंपत्तियां ₹97000 में बिकीं और व्यय ₹2000 हुआ। कुल साकारण परिणाम क्या है?

Assets worth ₹100000 were sold for ₹97000 and expenses of ₹2000 were incurred. What is the total realisation result?

Explanation opens after your attempt
Correct Answer

A. ₹5000 की हानिLoss of ₹5000

Explanation

Simple Explanation

₹3000 बिक्री हानि और ₹2000 व्यय मिलाकर ₹5000 हानि है। / ₹3000 sale loss plus ₹2000 expenses equals ₹5000 loss.

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

विघटन के बाद फर्म का अस्तित्व क्यों समाप्त माना जाता है?

Why is the existence of a firm considered terminated after dissolution?

Explanation opens after your attempt
Correct Answer

A. क्योंकि सभी खाते और दायित्व बंद हो जाते हैंBecause all accounts and obligations are closed

Explanation

Simple Explanation

विघटन के बाद सभी संबंध और दायित्व समाप्त हो जाते हैं। / All obligations and relationships cease after dissolution.

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

फर्म के विघटन पर साकारण खाते का मुख्य उद्देश्य क्या है?

What is the main purpose of Realisation Account on dissolution of a firm?

Explanation opens after your attempt
Correct Answer

A. परिसंपत्तियों और देनदारियों के निपटान का लाभ या हानि ज्ञात करनाTo ascertain profit or loss on settlement of assets and liabilities

Explanation

Simple Explanation

साकारण खाता निपटान से होने वाले लाभ या हानि को दर्शाता है। परीक्षा में इसका उद्देश्य याद रखें। / Realisation Account shows profit or loss on settlement. Remember its purpose for exams.

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

विघटन के समय सभी गैर-नकद परिसंपत्तियां किस खाते में स्थानांतरित की जाती हैं?

At the time of dissolution all non-cash assets are transferred to which account?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

गैर-नकद परिसंपत्तियां साकारण खाते में स्थानांतरित होती हैं। नकद और बैंक को छोड़ दिया जाता है। / Non-cash assets are transferred to Realisation Account. Cash and bank are excluded.

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

साकारण व्यय ₹3000 का भुगतान बैंक से किया गया। साकारण खाते में क्या प्रविष्टि होगी?

Realisation expenses of ₹3000 are paid through bank. What entry is made in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट ₹3000Debit ₹3000

Explanation

Simple Explanation

साकारण व्यय साकारण खाते के डेबिट पक्ष में जाते हैं। यह निपटान लागत है। / Realisation expenses are debited to Realisation Account. They are settlement costs.

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

यदि देनदारियां ₹50000 की थीं और ₹48000 में चुका दी गईं तो साकारण परिणाम क्या होगा?

If liabilities of ₹50000 are settled for ₹48000 what is the realisation result?

Explanation opens after your attempt
Correct Answer

A. ₹2000 का लाभProfit of ₹2000

Explanation

Simple Explanation

कम भुगतान से ₹2000 का लाभ होता है। यह साकारण खाते में दिखाई देता है। / Paying less creates a gain of ₹2000. It appears in Realisation Account.

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

विघटन पर भागीदार ऋण का भुगतान किससे पहले किया जाता है?

Partner's loan is repaid before which of the following on dissolution?

Explanation opens after your attempt
Correct Answer

A. भागीदारों की पूंजीPartners' capital

Explanation

Simple Explanation

भागीदार ऋण का भुगतान पूंजी से पहले किया जाता है। यह महत्वपूर्ण परीक्षा बिंदु है। / Partner's loan is repaid before capital. This is an important exam point.

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

यदि परिसंपत्ति की पुस्तकीय कीमत ₹70000 और बिक्री मूल्य ₹78000 है तो लाभ कितना है?

If the book value of an asset is ₹70000 and sale value is ₹78000 what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹8000

Explanation

Simple Explanation

बिक्री मूल्य पुस्तकीय मूल्य से ₹8000 अधिक है। यही लाभ है। / Sale value exceeds book value by ₹8000. That is the profit.

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

अदर्ज देनदारी का भुगतान होने पर साकारण खाते में क्या किया जाता है?

What is done in Realisation Account when an unrecorded liability is paid?

Explanation opens after your attempt
Correct Answer

A. डेबिट किया जाता हैDebited

Explanation

Simple Explanation

अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है। इसे याद रखें। / Payment of an unrecorded liability is debited to Realisation Account.

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

A और B का लाभांश अनुपात 3:2 है। ₹10000 की साकारण हानि में A का हिस्सा कितना होगा?

A and B share profits in ratio 3:2. What is A's share in a realisation loss of ₹10000?

Explanation opens after your attempt
Correct Answer

A. ₹6000

Explanation

Simple Explanation

A का हिस्सा 3/5 है। इसलिए ₹6000 की हानि वहन करेगा। / A bears 3/5 of the loss. Hence ₹6000.

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

साकारण खाते का क्रेडिट पक्ष सामान्यतः क्या दर्शाता है?

What does the credit side of Realisation Account generally show?

Explanation opens after your attempt
Correct Answer

A. परिसंपत्तियों की प्राप्तियां और देनदारियांAsset realizations and liabilities

Explanation

Simple Explanation

क्रेडिट पक्ष में प्राप्तियां और देनदारियां आती हैं। यह मूल सिद्धांत है। / The credit side contains realizations and liabilities. It is a basic principle.

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

यदि साकारण खाते में कुल डेबिट ₹120000 और कुल क्रेडिट ₹128000 हो तो परिणाम क्या होगा?

If total debit in Realisation Account is ₹120000 and total credit is ₹128000 what is the result?

Explanation opens after your attempt
Correct Answer

A. ₹8000 का लाभProfit of ₹8000

Explanation

Simple Explanation

क्रेडिट डेबिट से ₹8000 अधिक है। इसलिए लाभ होगा। / Credit exceeds debit by ₹8000. Therefore there is a profit.

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

विघटन पर आरक्षित निधि का वितरण किस अनुपात में किया जाता है?

In which ratio is reserve fund distributed on dissolution?

Explanation opens after your attempt
Correct Answer

A. पुराना लाभांश अनुपातOld profit-sharing ratio

Explanation

Simple Explanation

आरक्षित निधि पुराने लाभांश अनुपात में बांटी जाती है। / Reserve fund is distributed in the old profit-sharing ratio.

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

यदि अदर्ज परिसंपत्ति ₹15000 में बेची गई तो साकारण खाते में क्या प्रभाव होगा?

If an unrecorded asset is sold for ₹15000 what is the effect in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट ₹15000Credit ₹15000

Explanation

Simple Explanation

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

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

यदि परिसंपत्ति ₹45000 पुस्तकीय मूल्य पर थी और ₹42000 में बिकी तो परिणाम क्या होगा?

If an asset had a book value of ₹45000 and was sold for ₹42000 what is the result?

Explanation opens after your attempt
Correct Answer

A. ₹3000 की हानिLoss of ₹3000

Explanation

Simple Explanation

बिक्री मूल्य कम होने से ₹3000 की हानि होती है। / A loss of ₹3000 arises because sale value is lower.

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

A B और C का अनुपात 2:2:1 है। ₹15000 लाभ में C का हिस्सा कितना होगा?

A B and C share profits in ratio 2:2:1. What is C's share in ₹15000 profit?

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Correct Answer

A. ₹3000

Explanation

Simple Explanation

कुल अनुपात 5 है। C का हिस्सा 1/5 अर्थात ₹3000 है। / Total ratio is 5. C gets 1/5 i.e. ₹3000.

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

साकारण खाते में देनदारियों का स्थानांतरण किस पक्ष में होता है?

On which side are liabilities transferred in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट पक्षCredit side

Explanation

Simple Explanation

देनदारियां साकारण खाते के क्रेडिट पक्ष में जाती हैं। / Liabilities are transferred to the credit side.

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

₹2500 के साकारण व्यय को भागीदार ने स्वयं भुगतान किया। उसे क्या मिलेगा?

A partner paid realisation expenses of ₹2500 personally. What will he receive?

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Correct Answer

A. ₹2500 की प्रतिपूर्तिReimbursement of ₹2500

Explanation

Simple Explanation

भागीदार को भुगतान की गई राशि वापस दी जाती है। / The partner is reimbursed for the amount paid.

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

विघटन के बाद बैंक खाते में अंतिम शेष सामान्यतः क्या दर्शाता है?

What does the final balance in Bank Account generally indicate after dissolution?

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Correct Answer

A. वितरण हेतु उपलब्ध राशिAmount available for distribution

Explanation

Simple Explanation

अंतिम बैंक शेष वितरण योग्य राशि दर्शाता है। / The final bank balance represents amount available for distribution.

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

यदि लेनदार ₹30000 का था और ₹29200 में भुगतान हुआ तो लाभ कितना है?

If a creditor of ₹30000 is paid ₹29200 what is the profit?

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Correct Answer

A. ₹800

Explanation

Simple Explanation

कम भुगतान से ₹800 का लाभ होता है। / A gain of ₹800 arises due to lower payment.

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

यदि साकारण हानि ₹12000 हो और अनुपात 5:3 हो तो पहले भागीदार का हिस्सा कितना होगा?

If realisation loss is ₹12000 and ratio is 5:3 what is the first partner's share?

Explanation opens after your attempt
Correct Answer

A. ₹7500

Explanation

Simple Explanation

पहले भागीदार का हिस्सा 5/8 है। अतः ₹7500। / First partner bears 5/8 of the loss. Hence ₹7500.

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

विघटन पर सभी खातों के बंद होने की प्रक्रिया को क्या कहा जाता है?

What is the process of closing all accounts on dissolution called?

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Correct Answer

A. निपटानSettlement

Explanation

Simple Explanation

विघटन के समय खातों का निपटान किया जाता है। / Accounts are settled at the time of dissolution.

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

यदि साकारण खाते का क्रेडिट ₹95000 और डेबिट ₹102000 है तो क्या होगा?

If the credit of Realisation Account is ₹95000 and debit is ₹102000 what will happen?

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Correct Answer

A. ₹7000 की हानिLoss of ₹7000

Explanation

Simple Explanation

डेबिट क्रेडिट से ₹7000 अधिक है। इसलिए हानि होगी। / Debit exceeds credit by ₹7000. Therefore there is a loss.

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

यदि एक अदर्ज देनदारी ₹7000 का भुगतान किया गया तो साकारण खाते में क्या प्रविष्टि होगी?

If an unrecorded liability of ₹7000 is paid what entry is made in Realisation Account?

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Correct Answer

A. डेबिट ₹7000Debit ₹7000

Explanation

Simple Explanation

अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है। / Payment of an unrecorded liability is debited to Realisation Account.

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

A और B का अनुपात 4:1 है। ₹25000 की साकारण हानि में B का हिस्सा कितना होगा?

A and B share profits in ratio 4:1. What is B's share in a realisation loss of ₹25000?

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Correct Answer

A. ₹5000

Explanation

Simple Explanation

B का हिस्सा 1/5 है। अतः ₹5000 की हानि वहन करेगा। / B bears 1/5 of the loss. Hence ₹5000.

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

विघटन पर देनदारियों के भुगतान से पहले उन्हें किस खाते में स्थानांतरित किया जाता है?

Before payment liabilities are transferred to which account on dissolution?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

देनदारियों को पहले साकारण खाते में स्थानांतरित किया जाता है। / Liabilities are first transferred to Realisation Account.

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

₹90000 की परिसंपत्तियां ₹98000 में बिकीं। लाभ कितना हुआ?

Assets worth ₹90000 were sold for ₹98000. What was the profit?

Explanation opens after your attempt
Correct Answer

A. ₹8000

Explanation

Simple Explanation

बिक्री मूल्य पुस्तकीय मूल्य से ₹8000 अधिक है। / Sale value exceeds book value by ₹8000.

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

साकारण खाते की शेष राशि लाभ होने पर किस पक्ष में दिखाई देती है?

Where does the balance of Realisation Account appear when there is a profit?

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Correct Answer

A. डेबिट पक्षDebit side

Explanation

Simple Explanation

लाभ संतुलन हेतु डेबिट पक्ष में दिखाया जाता है। / Profit balance appears on debit side to balance the account.

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

यदि लेनदार ₹18000 का था और ₹17500 में निपट गया तो लाभ कितना है?

If a creditor of ₹18000 is settled for ₹17500 what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹500

Explanation

Simple Explanation

कम भुगतान से ₹500 का लाभ प्राप्त होता है। / A gain of ₹500 arises due to lower payment.

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

किस खाते में साकारण लाभ या हानि अंततः वितरित की जाती है?

To which account is realisation profit or loss ultimately distributed?

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Correct Answer

A. भागीदार पूंजी खातेPartners' Capital Accounts

Explanation

Simple Explanation

साकारण परिणाम भागीदारों की पूंजी में स्थानांतरित होता है। / Realisation result is transferred to partners' capital accounts.

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

यदि एक भागीदार ₹12000 की मशीनरी ले लेता है तो साकारण खाते में क्या होगा?

If a partner takes over machinery worth ₹12000 what happens in Realisation Account?

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Correct Answer

A. क्रेडिट ₹12000Credit ₹12000

Explanation

Simple Explanation

भागीदार द्वारा परिसंपत्ति लेने पर साकारण खाता क्रेडिट होता है। / Realisation Account is credited when a partner takes over an asset.

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

यदि साकारण व्यय ₹4000 है और भागीदार ने भुगतान किया तो उसे क्या मिलेगा?

If realisation expenses are ₹4000 and paid by a partner what will he receive?

Explanation opens after your attempt
Correct Answer

A. ₹4000 की प्रतिपूर्तिReimbursement of ₹4000

Explanation

Simple Explanation

भागीदार को भुगतान की गई वास्तविक राशि लौटाई जाती है। / The partner is reimbursed for the actual amount paid.

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

₹60000 की देनदारी ₹61500 में चुकाई गई। परिणाम क्या है?

A liability of ₹60000 is paid at ₹61500. What is the result?

Explanation opens after your attempt
Correct Answer

A. ₹1500 की हानिLoss of ₹1500

Explanation

Simple Explanation

अधिक भुगतान से ₹1500 की हानि होती है। / Extra payment results in a loss of ₹1500.

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

विघटन के समय नकद शेष सामान्यतः कहाँ दिखाया जाता है?

Where is cash balance generally shown at dissolution?

Explanation opens after your attempt
Correct Answer

A. नकद खाते मेंIn Cash Account

Explanation

Simple Explanation

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

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

A B और C का अनुपात 3:2:1 है। ₹12000 लाभ में C का हिस्सा कितना होगा?

A B and C share profits in ratio 3:2:1. What is C's share in ₹12000 profit?

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Correct Answer

A. ₹2000

Explanation

Simple Explanation

कुल अनुपात 6 है। C का हिस्सा 1/6 अर्थात ₹2000 है। / Total ratio is 6. C gets 1/6 i.e. ₹2000.

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

साकारण खाते का उपयोग किस प्रकार के लाभ या हानि ज्ञात करने के लिए होता है?

Realisation Account is used to ascertain which type of profit or loss?

Explanation opens after your attempt
Correct Answer

A. निपटान लाभ या हानिProfit or loss on settlement

Explanation

Simple Explanation

यह केवल निपटान से उत्पन्न लाभ या हानि बताता है। / It shows only profit or loss arising from settlement.

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

यदि परिसंपत्ति की पुस्तकीय कीमत ₹50000 और बिक्री ₹47000 हो तो हानि कितनी होगी?

If the book value of an asset is ₹50000 and sale value is ₹47000 what is the loss?

Explanation opens after your attempt
Correct Answer

A. ₹3000

Explanation

Simple Explanation

पुस्तकीय मूल्य से ₹3000 कम प्राप्त हुआ। / ₹3000 less than book value was realized.

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

विघटन पर आरक्षित निधि का समायोजन किस खाते में किया जाता है?

In which account is reserve fund adjusted on dissolution?

Explanation opens after your attempt
Correct Answer

A. भागीदार पूंजी खातेPartners' Capital Accounts

Explanation

Simple Explanation

आरक्षित निधि पूंजी खातों में वितरित की जाती है। / Reserve fund is distributed through capital accounts.

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

यदि क्रेडिट पक्ष ₹140000 और डेबिट पक्ष ₹132000 है तो साकारण परिणाम क्या होगा?

If credit side is ₹140000 and debit side is ₹132000 what is the realisation result?

Explanation opens after your attempt
Correct Answer

A. ₹8000 का लाभProfit of ₹8000

Explanation

Simple Explanation

क्रेडिट ₹8000 अधिक है इसलिए लाभ होगा। / Credit exceeds debit by ₹8000 so there is profit.

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

विघटन पर बैंक खाते का अंतिम उद्देश्य क्या है?

What is the final purpose of the Bank Account on dissolution?

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Correct Answer

A. सभी प्राप्तियों और भुगतानों का निपटानSettlement of all receipts and payments

Explanation

Simple Explanation

बैंक खाता सभी नकद लेनदेन दर्ज करता है। / Bank Account records all cash transactions.

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

यदि अदर्ज परिसंपत्ति ₹9000 में भागीदार ने ली तो साकारण खाते में क्या होगा?

If an unrecorded asset worth ₹9000 is taken over by a partner what happens in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट ₹9000Credit ₹9000

Explanation

Simple Explanation

अदर्ज परिसंपत्ति लेने पर साकारण खाता क्रेडिट होता है। / Realisation Account is credited when an unrecorded asset is taken over.

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

A और B का अनुपात 1:1 है। ₹6000 की हानि में A का हिस्सा कितना होगा?

A and B share profits equally. What is A's share in a loss of ₹6000?

Explanation opens after your attempt
Correct Answer

A. ₹3000

Explanation

Simple Explanation

समान अनुपात में प्रत्येक ₹3000 वहन करेगा। / In equal ratio each partner bears ₹3000.

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

साकारण खाते का डेबिट पक्ष सामान्यतः क्या दर्शाता है?

What does the debit side of Realisation Account generally show?

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Correct Answer

A. परिसंपत्तियां और व्ययAssets and expenses

Explanation

Simple Explanation

डेबिट पक्ष में परिसंपत्तियां और निपटान व्यय आते हैं। / Assets and settlement expenses appear on the debit side.

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

यदि साकारण लाभ ₹18000 हो और अनुपात 2:1 हो तो पहले भागीदार का हिस्सा कितना होगा?

If realisation profit is ₹18000 and ratio is 2:1 what is the first partner's share?

Explanation opens after your attempt
Correct Answer

A. ₹12000

Explanation

Simple Explanation

पहले भागीदार का हिस्सा 2/3 है। / The first partner gets 2/3 of the profit.

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

₹85000 की परिसंपत्तियां ₹90000 में बिकीं और व्यय ₹2000 हुआ। शुद्ध लाभ कितना है?

Assets worth ₹85000 were sold for ₹90000 and expenses were ₹2000. What is the net profit?

Explanation opens after your attempt
Correct Answer

A. ₹3000

Explanation

Simple Explanation

₹5000 लाभ में से ₹2000 व्यय घटाने पर ₹3000 लाभ है। / ₹5000 gain less ₹2000 expenses equals ₹3000 profit.

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

विघटन के समय अंतिम रूप से बची राशि किसे दी जाती है?

To whom is the final remaining amount paid at dissolution?

Explanation opens after your attempt
Correct Answer

A. भागीदारों कोTo partners

Explanation

Simple Explanation

सभी देनदारियां चुकाने के बाद शेष राशि भागीदारों को मिलती है। / After settling liabilities the remaining amount goes to partners.

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

यदि साकारण खाते में हानि हो तो पूंजी खातों में क्या किया जाता है?

If there is a loss in Realisation Account what is done in capital accounts?

Explanation opens after your attempt
Correct Answer

A. लाभांश अनुपात में डेबिटDebited in profit-sharing ratio

Explanation

Simple Explanation

साकारण हानि भागीदारों के पूंजी खातों में डेबिट की जाती है। / Realisation loss is debited to partners' capital accounts.

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

लेनदारों को पूर्ण भुगतान करने से पहले किस खाते में उनकी राशि दर्ज होती है?

Before paying creditors fully their amount is recorded in which account?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

देनदारियां पहले साकारण खाते में स्थानांतरित होती हैं। / Liabilities are first transferred to Realisation Account.

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

₹24000 की साकारण हानि को 3:1 अनुपात में बांटा जाए तो दूसरे भागीदार का हिस्सा कितना होगा?

A realisation loss of ₹24000 is shared in ratio 3:1. What is the second partner's share?

Explanation opens after your attempt
Correct Answer

A. ₹6000

Explanation

Simple Explanation

दूसरे भागीदार का हिस्सा 1/4 है। अतः ₹6000। / Second partner bears 1/4 of the loss. Hence ₹6000.

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

विघटन पर साकारण खाते का अंतिम शेष क्या दर्शाता है?

What does the final balance of Realisation Account indicate on dissolution?

Explanation opens after your attempt
Correct Answer

A. साकारण लाभ या हानिRealisation profit or loss

Explanation

Simple Explanation

अंतिम शेष निपटान का लाभ या हानि बताता है। / The final balance indicates profit or loss on settlement.

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

यदि पुस्तकीय मूल्य ₹110000 की परिसंपत्तियां ₹118000 में बिकीं और साकारण व्यय ₹3000 हुआ तो शुद्ध साकारण लाभ कितना होगा?

If assets with book value ₹110000 are sold for ₹118000 and realisation expenses are ₹3000 what is the net realisation profit?

Explanation opens after your attempt
Correct Answer

A. ₹5000

Explanation

Simple Explanation

₹8000 का लाभ हुआ और ₹3000 व्यय घटाने पर ₹5000 शुद्ध लाभ बचता है। / There is a gain of ₹8000 and after deducting ₹3000 expenses net profit is ₹5000.

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

यदि एक अदर्ज देनदारी ₹4000 थी और उसका भुगतान नहीं करना पड़ा तो साकारण खाते में क्या प्रभाव होगा?

If an unrecorded liability of ₹4000 existed but no payment was required what is the effect on Realisation Account?

Explanation opens after your attempt
Correct Answer

A. कोई प्रविष्टि नहींNo entry

Explanation

Simple Explanation

भुगतान न होने पर साकारण खाते में कोई प्रविष्टि नहीं की जाती। प्रश्न में वास्तविक भुगतान पर ध्यान दें। / If no payment is made no entry is recorded in Realisation Account. Focus on actual settlement in such questions.

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

फर्म के विघटन पर साकारण खाता किस उद्देश्य से बनाया जाता है?

Why is Realisation Account prepared on dissolution of a firm?

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Correct Answer

A. संपत्तियों और दायित्वों के निपटान का लाभ या हानि ज्ञात करने हेतुTo ascertain profit or loss on realisation

Explanation

Simple Explanation

साकारण खाता निपटान से होने वाले लाभ या हानि को दर्शाता है। यह परीक्षा में मूल अवधारणा है। / Realisation Account shows profit or loss on settlement. This is a key exam concept.

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

विघटन के समय नकद को छोड़कर संपत्तियां किस खाते में स्थानांतरित की जाती हैं?

At dissolution assets except cash are transferred to which account?

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Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

नकद और बैंक को छोड़कर सभी संपत्तियां साकारण खाते में जाती हैं। / All assets except cash and bank are transferred to Realisation Account.

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

बाहरी देनदारियां सामान्यतः किस खाते में स्थानांतरित की जाती हैं?

External liabilities are generally transferred to which account?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

देनदारियों का निपटान साकारण खाते द्वारा दिखाया जाता है। / Settlement of liabilities is shown through Realisation Account.

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

यदि एक लेनदार ₹10000 का भुगतान ₹9600 में स्वीकार करे तो लाभ कितना होगा?

If a creditor of ₹10000 accepts ₹9600 in full settlement what is the gain?

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Correct Answer

A. ₹400

Explanation

Simple Explanation

कम भुगतान से ₹400 का लाभ होता है। छूट लाभ मानी जाती है। / Paying less creates a gain of ₹400. Discount received is a gain.

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

अदर्ज संपत्ति के बिकने पर प्राप्त राशि किस खाते में जमा की जाती है?

Sale proceeds of an unrecorded asset are credited to which account?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

अदर्ज संपत्ति की बिक्री साकारण खाते में क्रेडिट की जाती है। / Sale of an unrecorded asset is credited to Realisation Account.

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

साकारण व्यय का भुगतान फर्म करे तो प्रविष्टि का प्रभाव क्या होगा?

If realisation expenses are paid by the firm what is the effect?

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Correct Answer

A. साकारण खाता डेबिटRealisation Account Debited

Explanation

Simple Explanation

साकारण व्यय हानि स्वरूप माना जाता है। / Realisation expenses are treated as a loss.

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

भागीदार द्वारा साकारण व्यय वहन करने पर भुगतान उसे किस खाते से मिलता है?

When a partner bears realisation expenses reimbursement is made through which account?

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Correct Answer

A. नकद या बैंक खाताCash or Bank Account

Explanation

Simple Explanation

भुगतान सीधे नकद या बैंक से किया जाता है। / Payment is made directly through cash or bank.

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

विघटन पर भागीदारों के बीच साकारण लाभ का वितरण किस अनुपात में होता है?

Realisation profit is distributed among partners in which ratio?

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Correct Answer

A. लाभांश अनुपातProfit Sharing Ratio

Explanation

Simple Explanation

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

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

यदि साकारण खाते में डेबिट पक्ष अधिक हो तो परिणाम क्या होगा?

If debit side of Realisation Account exceeds credit side what is the result?

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Correct Answer

A. साकारण हानिRealisation Loss

Explanation

Simple Explanation

डेबिट अधिक होने पर हानि होती है। / Higher debit side results in a loss.

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

अदर्ज देनदारी का भुगतान होने पर किस खाते को डेबिट किया जाता है?

When an unrecorded liability is paid which account is debited?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है। / Payment of an unrecorded liability is debited to Realisation Account.

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

साझेदारी फर्म के पूर्ण समापन को क्या कहते हैं?

What is complete closure of a partnership firm called?

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Correct Answer

A. विघटनDissolution

Explanation

Simple Explanation

पूर्ण समाप्ति को विघटन कहा जाता है। / Complete closure is called dissolution.

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

यदि देनदारियों का हस्तांतरण नहीं किया गया तो कौन सा खाता अपूर्ण रहेगा?

If liabilities are not transferred which account remains incomplete?

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Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

साकारण खाते में देनदारियों का हस्तांतरण आवश्यक है। / Transfer of liabilities is necessary for Realisation Account.

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

₹50000 पुस्तकीय मूल्य की मशीन ₹47000 में बिकी। परिणाम क्या है?

A machine with book value ₹50000 is sold for ₹47000. What is the result?

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Correct Answer

A. ₹3000 हानि₹3000 Loss

Explanation

Simple Explanation

बिक्री मूल्य कम होने से ₹3000 हानि हुई। / Sale value is lower by ₹3000 causing a loss.

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

यदि भागीदार संपत्ति अपने पास ले ले तो किस खाते में क्रेडिट किया जाता है?

If a partner takes over an asset which account is credited?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

संपत्ति ग्रहण करने पर साकारण खाते को क्रेडिट किया जाता है। / When an asset is taken over Realisation Account is credited.

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

साकारण खाते का शेष अंततः कहाँ स्थानांतरित किया जाता है?

The balance of Realisation Account is ultimately transferred to?

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Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Explanation

Simple Explanation

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

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

नकद शेष का अंतिम वितरण किसके बाद किया जाता है?

Final distribution of cash is made after?

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Correct Answer

A. सभी देनदारियों के भुगतान के बादAfter payment of all liabilities

Explanation

Simple Explanation

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

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

विघटन पर आरक्षित निधि का वितरण सामान्यतः किस अनुपात में होता है?

Reserve fund is generally distributed in which ratio on dissolution?

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Correct Answer

A. पुराने लाभांश अनुपात मेंOld Profit Sharing Ratio

Explanation

Simple Explanation

आरक्षित निधि पुराने लाभांश अनुपात में बांटी जाती है। / Reserve fund is distributed in old profit-sharing ratio.

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

फर्म के विरुद्ध बैंक ऋण का भुगतान किसे प्राथमिकता से मिलता है?

Who gets priority in payment of bank loan against the firm?

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Correct Answer

A. बाहरी ऋणदाताExternal Creditor

Explanation

Simple Explanation

बाहरी ऋणदाताओं का भुगतान पहले किया जाता है। / External creditors are paid first.

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

संपत्ति का पुस्तकीय मूल्य ₹80000 और विक्रय मूल्य ₹90000 है। लाभ कितना?

Book value of an asset is ₹80000 and sale value ₹90000. Profit equals?

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Correct Answer

A. ₹10000

Explanation

Simple Explanation

अंतर ₹10000 लाभ है। / Difference of ₹10000 is profit.

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

विघटन के समय साझेदार ऋण का भुगतान किस श्रेणी में आता है?

Partner's loan payment on dissolution falls under which category?

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Correct Answer

A. बाहरी दावों के बाद परंतु पूंजी से पहलेAfter external claims but before capital

Explanation

Simple Explanation

भागीदार ऋण को पूंजी से पहले चुकाया जाता है। / Partner's loan is paid before capital settlement.

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

साकारण खाते में नकद शेष क्यों नहीं लाया जाता?

Why is cash balance not transferred to Realisation Account?

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Correct Answer

A. क्योंकि यह स्वयं प्राप्ति का माध्यम हैIt is the medium of settlement itself

Explanation

Simple Explanation

नकद निपटान का माध्यम है इसलिए स्थानांतरित नहीं होता। / Cash itself is used for settlement so it is not transferred.

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

यदि लेनदार ₹12000 के बदले ₹11800 स्वीकार करे तो लाभ कितना?

If a creditor of ₹12000 accepts ₹11800 what is the gain?

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Correct Answer

A. ₹200

Explanation

Simple Explanation

₹200 की छूट लाभ है। / Discount of ₹200 is a gain.

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

कौन सा खाता विघटन के बाद बंद कर दिया जाता है?

Which account is closed after dissolution?

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Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

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

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

अदर्ज संपत्ति ₹6000 में बेची गई। कौन सा खाता क्रेडिट होगा?

An unrecorded asset is sold for ₹6000. Which account is credited?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

अदर्ज संपत्ति की बिक्री साकारण खाते में क्रेडिट होती है। / Sale of unrecorded asset is credited to Realisation Account.

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

यदि सभी संपत्तियां भागीदारों ने ले लीं तो नकद प्राप्ति कितनी होगी?

If all assets are taken over by partners what cash is realised from those assets?

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Correct Answer

A. शून्यZero

Explanation

Simple Explanation

बाहरी बिक्री न होने पर नकद प्राप्त नहीं होता। / No cash is realised when assets are not sold externally.

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

साकारण हानि किस पक्ष में दर्ज होती है?

Realisation loss is ultimately recorded on which side of partners' capital accounts?

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Correct Answer

A. डेबिट पक्षDebit Side

Explanation

Simple Explanation

हानि पूंजी खाते को डेबिट करती है। / Loss debits partners' capital accounts.

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

विघटन के समय निवेश यदि पुस्तकीय मूल्य पर बेचे जाएं तो क्या होगा?

If investments are sold at book value on dissolution what happens?

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Correct Answer

A. न लाभ न हानिNo Profit No Loss

Explanation

Simple Explanation

पुस्तकीय मूल्य पर बिक्री से कोई अंतर नहीं बनता। / Sale at book value causes no gain or loss.

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

साकारण खाते में देनदारियों का हस्तांतरण किस पक्ष में होता है?

Transfer of liabilities to Realisation Account appears on which side?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट पक्षCredit Side

Explanation

Simple Explanation

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

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

फर्म की समापन प्रक्रिया का मुख्य उद्देश्य क्या है?

What is the main objective of closing a firm?

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Correct Answer

A. सभी खातों का अंतिम निपटानFinal settlement of all accounts

Explanation

Simple Explanation

समापन का लक्ष्य अंतिम निपटान है। / The objective is final settlement of accounts.

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

₹7000 की अदर्ज देनदारी का भुगतान किया गया। साकारण खाते में क्या होगा?

An unrecorded liability of ₹7000 is paid. What happens in Realisation Account?

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Correct Answer

A. डेबिट ₹7000Debit ₹7000

Explanation

Simple Explanation

भुगतान होने पर साकारण खाता डेबिट होता है। / Payment debits Realisation Account.

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

विघटन पर पूंजी खाते का अंतिम शेष क्या दर्शाता है?

What does final balance of capital account indicate on dissolution?

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Correct Answer

A. भागीदार को देय या प्राप्त राशिAmount payable or receivable by partner

Explanation

Simple Explanation

अंतिम शेष निपटान राशि दर्शाता है। / Final balance shows settlement amount.

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

साकारण खाते में सबसे सामान्य क्रेडिट मद क्या है?

What is the most common credit item in Realisation Account?

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Correct Answer

A. संपत्तियों की बिक्री प्राप्तिSale proceeds of assets

Explanation

Simple Explanation

संपत्ति बिक्री प्राप्तियां क्रेडिट में दर्ज होती हैं। / Asset sale proceeds are credited.

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

यदि कोई भागीदार देनदारी अपने ऊपर ले ले तो साकारण खाते में क्या होगा?

If a partner takes over a liability what happens in Realisation Account?

Explanation opens after your attempt
Correct Answer

B. साकारण खाता क्रेडिटRealisation Account Credited

Explanation

Simple Explanation

देनदारी ग्रहण करने पर साकारण खाते को डेबिट राहत मिलती है इसलिए क्रेडिट किया जाता है। / When liability is taken over Realisation Account is credited.

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

देनदारियों के भुगतान के लिए उपयोग किया जाने वाला मुख्य खाता कौन सा है?

Which account is mainly used to pay liabilities?

Explanation opens after your attempt
Correct Answer

A. बैंक या नकद खाताBank or Cash Account

Explanation

Simple Explanation

भुगतान नकद या बैंक से होता है। / Payments are made through cash or bank.

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

विघटन पर गुडविल का पृथक उपचार न होने पर वह किसके साथ निपटाई जाती है?

If goodwill is not separately treated on dissolution it is settled along with?

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Correct Answer

A. अन्य संपत्तियांOther Assets

Explanation

Simple Explanation

गुडविल संपत्ति होने से अन्य संपत्तियों के साथ जाती है। / Goodwill being an asset is dealt with along with other assets.

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

₹15000 की देनदारी ₹14500 में चुकाई गई। लाभ कितना?

A liability of ₹15000 is settled for ₹14500. Gain equals?

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Correct Answer

A. ₹500

Explanation

Simple Explanation

₹500 की बचत लाभ है। / Saving of ₹500 is a gain.

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

साकारण खाता किस प्रकार का नाममात्र खाता है?

What type of nominal account is Realisation Account?

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Correct Answer

A. विशेष उद्देश्य खाताSpecial Purpose Account

Explanation

Simple Explanation

यह केवल विघटन के समय बनाया जाता है। / It is prepared only at dissolution.

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

यदि साकारण लाभ हो तो पूंजी खाते पर क्या प्रभाव पड़ता है?

What is the effect on capital accounts when there is realisation profit?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट होते हैंThey are Credited

Explanation

Simple Explanation

लाभ पूंजी खाते बढ़ाता है। / Profit increases capital accounts.

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

विघटन के बाद फर्म का अस्तित्व क्या रहता है?

What is the status of the firm after dissolution?

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Correct Answer

A. समाप्त हो जाता हैIt ceases to exist

Explanation

Simple Explanation

विघटन के बाद फर्म समाप्त हो जाती है। / The firm ceases to exist after dissolution.

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

अदर्ज संपत्ति को भागीदार द्वारा ग्रहण करने पर किस खाते को क्रेडिट किया जाता है?

When an unrecorded asset is taken over by a partner which account is credited?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

अदर्ज संपत्ति का मूल्य साकारण खाते में क्रेडिट होता है। / Value of unrecorded asset is credited to Realisation Account.

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

विघटन पर बाहरी दावों के बाद किसका भुगतान होता है?

After external liabilities whose payment is made next?

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A. भागीदार ऋणPartner's Loan

Explanation

Simple Explanation

भागीदार ऋण को पूंजी से पहले चुकाते हैं। / Partner's loan is paid before capital.

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

साकारण खाते का संतुलन किसे दर्शाता है?

Balance of Realisation Account represents?

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A. लाभ या हानिProfit or Loss

Explanation

Simple Explanation

शेष से निपटान का परिणाम ज्ञात होता है। / Balance reveals result of realisation.

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

₹30000 की संपत्ति ₹33000 में बिकी। लाभ प्रतिशत कितना है?

An asset of ₹30000 is sold for ₹33000. Profit percentage is?

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A. 10%

Explanation

Simple Explanation

₹3000 लाभ ₹30000 पर 10% है। / ₹3000 profit on ₹30000 equals 10%.

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

देनदारियों के भुगतान से पहले भागीदारों को भुगतान क्यों नहीं किया जाता?

Why are partners not paid before liabilities?

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A. बाहरी दावों को प्राथमिकता होती हैExternal claims have priority

Explanation

Simple Explanation

बाहरी ऋणदाताओं की सुरक्षा पहले होती है। / Protection of external creditors comes first.

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

यदि भागीदार साकारण व्यय स्वयं वहन करे और प्रतिपूर्ति न ले तो फर्म पर प्रभाव क्या होगा?

If a partner bears realisation expenses personally and is not reimbursed what is the effect on firm?

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A. साकारण खाते में व्यय नहीं दिखेगाExpense will not appear in Realisation Account

Explanation

Simple Explanation

प्रतिपूर्ति न होने पर फर्म व्यय नहीं दर्ज करती। / Without reimbursement firm records no expense.

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

किस खाते द्वारा सभी निपटान संबंधी परिणाम एकत्र किए जाते हैं?

Which account accumulates all settlement results?

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Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

सभी लाभ और हानि साकारण खाते में संकलित होते हैं। / All settlement gains and losses are accumulated in Realisation Account.

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

विघटन के समय देनदारियों को पुस्तकों से हटाने हेतु कौन सी प्रविष्टि की जाती है?

Which entry removes liabilities from books at dissolution?

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Correct Answer

A. देनदारी खाते डेबिट और साकारण खाता क्रेडिटLiability A / c Dr To Realisation A / c

Explanation

Simple Explanation

देनदारियां बंद करने के लिए यह मानक प्रविष्टि है। / This is the standard entry to close liabilities.

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

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

Remaining cash after dissolution is distributed on what basis?

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Correct Answer

A. अंतिम पूंजी दावों के आधार परFinal capital claims

Explanation

Simple Explanation

अंतिम पूंजी शेष के अनुसार भुगतान होता है। / Payment is made according to final capital balances.

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

साकारण खाते का उपयोग पुनर्गठन में नहीं बल्कि किस स्थिति में अनिवार्य होता है?

Realisation Account is mandatory not in reconstitution but in which situation?

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Correct Answer

A. फर्म के विघटन मेंDissolution of Firm

Explanation

Simple Explanation

साकारण खाता विघटन की विशेष प्रक्रिया है। / Realisation Account is a special feature of dissolution.

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

यदि पुस्तकीय मूल्य ₹125000 की विभिन्न संपत्तियां ₹119000 में बेची गईं और साकारण व्यय ₹2000 हुआ तो कुल साकारण परिणाम क्या होगा?

If assets with a book value of ₹125000 are sold for ₹119000 and realisation expenses are ₹2000 what is the overall realisation result?

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Correct Answer

A. ₹8000 की हानि₹8000 Loss

Explanation

Simple Explanation

₹6000 की बिक्री हानि और ₹2000 व्यय मिलाकर कुल ₹8000 हानि होती है। ऐसे प्रश्नों में दोनों प्रभाव जोड़ें। / There is a sale loss of ₹6000 and expenses of ₹2000 making total loss ₹8000. Combine both effects in such questions.

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