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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 Level 40

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Question 1/50 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 2/50 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 3/50 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 4/50 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 5/50 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 6/50 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 7/50 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 8/50 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?

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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 9/50 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 10/50 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 11/50 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 12/50 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 13/50 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 14/50 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 15/50 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 16/50 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 17/50 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 18/50 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 19/50 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 20/50 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 21/50 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 22/50 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 23/50 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 24/50 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 25/50 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 26/50 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 27/50 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 28/50 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 29/50 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 30/50 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 31/50 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 32/50 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?

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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 33/50 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?

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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 34/50 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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A. क्योंकि यह बाहरी देनदारी जैसी मानी जाती हैIt is treated like an outside liability

Explanation

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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 35/50 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?

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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 36/50 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?

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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 37/50 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?

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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 38/50 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 39/50 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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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 40/50 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 41/50 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 42/50 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?

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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 43/50 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?

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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 44/50 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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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 45/50 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?

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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 46/50 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?

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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 47/50 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?

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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 48/50 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 49/50 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?

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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 50/50 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?

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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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