Update
Muft Shiksha™ एक 100% Free Education Portal है 🇮🇳, जिसका उद्देश्य Class 9–12 के हर विद्यार्थी तक High-Quality Education को पूरी तरह मुफ्त पहुँचाना है। 🇮🇳 हम मानते हैं कि अच्छी शिक्षा किसी student की आर्थिक स्थिति पर निर्भर नहीं होनी चाहिए। 🇮🇳 हर विद्यार्थी को वही Quality Study Material, MCQs, Quizzes, Exam Preparation, Concept-Based Learning और Bilingual Support मिलना चाहिए, जो आमतौर पर महंगी Coaching या Premium Platforms में मिलता है। Muft Shiksha™ 🇮🇳 इसी सोच के साथ बनाया गया है • Muft Shiksha™ एक 100% Free Education Portal है 🇮🇳, जिसका उद्देश्य Class 9–12 के हर विद्यार्थी तक High-Quality Education को पूरी तरह मुफ्त पहुँचाना है। 🇮🇳 हम मानते हैं कि अच्छी शिक्षा किसी student की आर्थिक स्थिति पर निर्भर नहीं होनी चाहिए। 🇮🇳 हर विद्यार्थी को वही Quality Study Material, MCQs, Quizzes, Exam Preparation, Concept-Based Learning और Bilingual Support मिलना चाहिए, जो आमतौर पर महंगी Coaching या Premium Platforms में मिलता है। Muft Shiksha™ 🇮🇳 इसी सोच के साथ बनाया गया है • Muft Shiksha™ एक 100% Free Education Portal है 🇮🇳, जिसका उद्देश्य Class 9–12 के हर विद्यार्थी तक High-Quality Education को पूरी तरह मुफ्त पहुँचाना है। 🇮🇳 हम मानते हैं कि अच्छी शिक्षा किसी student की आर्थिक स्थिति पर निर्भर नहीं होनी चाहिए। 🇮🇳 हर विद्यार्थी को वही Quality Study Material, MCQs, Quizzes, Exam Preparation, Concept-Based Learning और Bilingual Support मिलना चाहिए, जो आमतौर पर महंगी Coaching या Premium Platforms में मिलता है। Muft Shiksha™ 🇮🇳 इसी सोच के साथ बनाया गया है
Subjects

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

Accountancy Dissolution Of A Partnership Firm Closing the Business Medium Class 12 Level 37

Level 37 • 50/50 questions • 35 seconds per question.

Level readiness 50/50 Questions
Time Left 29:10 35 sec/question
RewardsCoins + XP
ModeClassic Quiz
Previous Next Level
Share
Question 1 / 50 0 score
Answered 0/50 Correct 0 Time 29:10
Question 1/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से की गणना का मुख्य उद्देश्य क्या है?

What is the main purpose of calculating the deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. देय राशि निर्धारित करनाDetermine amount payable

Explanation

Simple Explanation

मृत साझेदार को देय राशि ज्ञात करने हेतु यह गणना की जाती है। परीक्षा में उद्देश्य आधारित प्रश्न आते हैं। / It is calculated to determine the amount payable to the deceased partner. Exam questions often test this objective.

Open Question Page
Ask Friends
Question 2/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के खाते में लाभांश कब तक जोड़ा जाता है?

Profit share is credited to the deceased partner up to which date?

Explanation opens after your attempt
Correct Answer

A. मृत्यु की तिथि तकUp to date of death

Explanation

Simple Explanation

लाभ मृत्यु की तिथि तक देय होता है। यह एक महत्वपूर्ण परीक्षा बिंदु है। / Profit is payable up to the date of death. This is a key exam point.

Open Question Page
Ask Friends
Question 3/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि विलेख में प्रावधान न हो तो मृत साझेदार के लाभ का अनुमान सामान्यतः किस आधार पर किया जाता है?

If deed is silent then profit of deceased partner is usually estimated on which basis?

Explanation opens after your attempt
Correct Answer

A. पिछले वर्ष के लाभ परPrevious year's profit

Explanation

Simple Explanation

अक्सर पिछले वर्ष के लाभ के अनुपात में अनुमान लगाया जाता है। परीक्षा में यह सामान्य नियम पूछा जाता है। / It is generally estimated in proportion to the previous year's profit. This rule is frequently tested.

Open Question Page
Ask Friends
Question 4/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से में संचित लाभ का क्या व्यवहार होता है?

How are accumulated profits treated for a deceased partner?

Explanation opens after your attempt
Correct Answer

A. उसके खाते में जमाCredited to his account

Explanation

Simple Explanation

संचित लाभ मृत साझेदार के अधिकार का भाग होते हैं। इन्हें उसके खाते में जमा किया जाता है। / Accumulated profits belong to the deceased partner's entitlement. They are credited to his account.

Open Question Page
Ask Friends
Question 5/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से में सामान्य आरक्षित निधि का व्यवहार क्या होगा?

How is general reserve treated for a deceased partner?

Explanation opens after your attempt
Correct Answer

A. उसके हिस्से के अनुसार जमाCredited in share ratio

Explanation

Simple Explanation

सामान्य आरक्षित निधि साझेदारों में लाभांश अनुपात में बाँटी जाती है। / General reserve is distributed among partners in their profit-sharing ratio.

Open Question Page
Ask Friends
Question 6/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के खाते में सद्भावना का हिस्सा क्यों जोड़ा जाता है?

Why is goodwill share credited to the deceased partner?

Explanation opens after your attempt
Correct Answer

A. फर्म में उसके अधिकार हेतुFor his right in the firm

Explanation

Simple Explanation

सद्भावना फर्म का मूल्यवान अधिकार है। मृत साझेदार उसका हिस्सा पाने का अधिकारी होता है। / Goodwill is a valuable right of the firm. The deceased partner is entitled to his share.

Open Question Page
Ask Friends
Question 7/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार की पूंजी खाते का शेष सामान्यतः क्या दर्शाता है?

What does the balance of deceased partner's capital account generally represent?

Explanation opens after your attempt
Correct Answer

A. उसकी मूल पूंजीHis capital balance

Explanation

Simple Explanation

पूंजी खाते का शेष उसकी निवेशित राशि को दर्शाता है। इसे अंतिम देय राशि में शामिल किया जाता है। / The capital balance represents his invested amount. It forms part of the final amount due.

Open Question Page
Ask Friends
Question 8/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि मृत्यु वर्ष के बीच में हो तो लाभ का हिस्सा कैसे निकाला जा सकता है?

If death occurs mid-year how may profit share be calculated?

Explanation opens after your attempt
Correct Answer

A. समय के अनुपात सेTime basis

Explanation

Simple Explanation

समय के अनुपात का प्रयोग सामान्य तरीका है। प्रश्नों में महीनों का अनुपात दिया जाता है। / Time basis is a common method. Questions often provide month ratios.

Open Question Page
Ask Friends
Question 9/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से में पुनर्मूल्यांकन लाभ का क्या प्रभाव होगा?

What is the effect of revaluation profit on deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. उसके खाते में जमा होगाCredited to his account

Explanation

Simple Explanation

मृत्यु के समय तक अर्जित लाभ में उसका अधिकार होता है। पुनर्मूल्यांकन लाभ भी शामिल किया जाता है। / He is entitled to gains earned up to death. Revaluation profit is also included.

Open Question Page
Ask Friends
Question 10/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार का ऋण खाता बनने का कारण क्या हो सकता है?

Why may a deceased partner's loan account be opened?

Explanation opens after your attempt
Correct Answer

A. देय राशि भुगतान हेतुFor settlement of amount due

Explanation

Simple Explanation

यदि राशि तुरंत न दी जाए तो ऋण खाते में स्थानांतरित की जाती है। / If not paid immediately the amount is transferred to a loan account.

Open Question Page
Ask Friends
Question 11/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

A और B लाभ अनुपात 3:2 में हैं। A की मृत्यु पर उसका लाभ हिस्सा कितना है?

A and B share profits in 3:2. On A's death what is his profit share?

Explanation opens after your attempt
Correct Answer

A. 35

Explanation

Simple Explanation

कुल अनुपात 5 है और A का भाग 3 है। ऐसे आधारभूत प्रश्न अक्सर पूछे जाते हैं। / Total ratio is 5 and A's share is 3. Such basic questions are common.

Open Question Page
Ask Friends
Question 12/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पिछले वर्ष का लाभ ₹1,20,000 था और मृत्यु 6 माह बाद हुई तो अनुमानित लाभ कितना होगा?

If previous year's profit was ₹1,20,000 and death occurred after 6 months what is estimated profit?

Explanation opens after your attempt
Correct Answer

A. ₹60,000

Explanation

Simple Explanation

छह माह का लाभ आधा माना जाएगा। समय अनुपात का ध्यान रखें। / Six months profit is taken as half. Remember the time proportion.

Open Question Page
Ask Friends
Question 13/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से में अवितरित लाभांश का व्यवहार क्या होगा?

How are undistributed profits treated for a deceased partner?

Explanation opens after your attempt
Correct Answer

A. हिस्से के अनुसार जमाCredited according to share

Explanation

Simple Explanation

अवितरित लाभ साझेदारों का अधिकार होते हैं। इसलिए उनका हिस्सा जोड़ा जाता है। / Undistributed profits belong to partners. Therefore his share is added.

Open Question Page
Ask Friends
Question 14/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के खाते में कौन-सी मद सामान्यतः डेबिट की जाती है?

Which item is generally debited to deceased partner's account?

Explanation opens after your attempt
Correct Answer

A. संचित हानि का हिस्साShare of accumulated losses

Explanation

Simple Explanation

संचित हानि साझेदारों में बाँटी जाती है और खाते को डेबिट करती है। / Accumulated losses are shared among partners and debit the account.

Open Question Page
Ask Friends
Question 15/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के अंतिम खाते का उद्देश्य क्या है?

What is the purpose of deceased partner's final account?

Explanation opens after your attempt
Correct Answer

A. देय राशि ज्ञात करनाDetermine final amount due

Explanation

Simple Explanation

अंतिम खाते से कुल देय राशि निकाली जाती है। / The final account helps ascertain the total amount payable.

Open Question Page
Ask Friends
Question 16/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि फर्म की सद्भावना ₹90,000 है और मृत साझेदार का हिस्सा 1/3 है तो उसका हिस्सा कितना होगा?

If goodwill is ₹90,000 and deceased partner's share is 1/3 what is his share?

Explanation opens after your attempt
Correct Answer

A. ₹30,000

Explanation

Simple Explanation

₹90,000 का एक-तिहाई ₹30,000 होता है। / One-third of ₹90,000 equals ₹30,000.

Open Question Page
Ask Friends
Question 17/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से की गणना में समय अवधि क्यों महत्वपूर्ण है?

Why is the time period important in calculating deceased partner's profit share?

Explanation opens after your attempt
Correct Answer

A. लाभ समयानुसार अर्जित होता हैProfit accrues with time

Explanation

Simple Explanation

मृत्यु तक की अवधि के लिए ही लाभ दिया जाता है। / Profit is allowed only up to the date of death.

Open Question Page
Ask Friends
Question 18/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के उत्तराधिकारी को भुगतान किस आधार पर मिलता है?

On what basis does the legal heir receive payment?

Explanation opens after your attempt
Correct Answer

A. मृत साझेदार की देय राशिAmount due to deceased partner

Explanation

Simple Explanation

उत्तराधिकारी मृत साझेदार के अधिकारों का दावा करता है। / The legal heir claims the rights due to the deceased partner.

Open Question Page
Ask Friends
Question 19/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

किस स्थिति में अनुमानित लाभ का उपयोग किया जाता है?

When is estimated profit used?

Explanation opens after your attempt
Correct Answer

A. मृत्यु वर्ष के मध्य में होDeath during the year

Explanation

Simple Explanation

जब वास्तविक लाभ उपलब्ध न हो तब अनुमान लगाया जाता है। / Estimation is used when actual profit is not available.

Open Question Page
Ask Friends
Question 20/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से की गणना में कौन-सी मद जोड़ी नहीं जाती?

Which item is generally not added while calculating deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. भविष्य का लाभFuture profit

Explanation

Simple Explanation

मृत साझेदार भविष्य के लाभ का अधिकारी नहीं होता। / The deceased partner is not entitled to future profits.

Open Question Page
Ask Friends
Question 21/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि लाभ ₹72,000 है और मृत साझेदार का हिस्सा 1/4 है तो उसका लाभ हिस्सा कितना होगा?

If profit is ₹72,000 and deceased partner's share is 1/4 what is his share?

Explanation opens after your attempt
Correct Answer

A. ₹18,000

Explanation

Simple Explanation

₹72,000 का एक-चौथाई ₹18,000 है। / One-fourth of ₹72,000 is ₹18,000.

Open Question Page
Ask Friends
Question 22/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार की देय राशि का भुगतान न होने पर उसे कहाँ स्थानांतरित किया जाता है?

If the amount due is not paid where is it transferred?

Explanation opens after your attempt
Correct Answer

A. ऋण खाते मेंLoan account

Explanation

Simple Explanation

बकाया राशि ऋण खाते में स्थानांतरित की जाती है। / Outstanding amount is transferred to a loan account.

Open Question Page
Ask Friends
Question 23/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार का लाभ हिस्सा ज्ञात करने हेतु किस अनुपात का प्रयोग होता है?

Which ratio is used to find deceased partner's profit share?

Explanation opens after your attempt
Correct Answer

A. पुराना लाभांश अनुपातOld profit-sharing ratio

Explanation

Simple Explanation

मृत्यु तक पुराना अनुपात लागू रहता है। / The old profit-sharing ratio applies up to death.

Open Question Page
Ask Friends
Question 24/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से में निवेश उतार-चढ़ाव निधि का वितरण कब होता है?

When is investment fluctuation reserve distributed to deceased partner?

Explanation opens after your attempt
Correct Answer

A. जब जोखिम समाप्त होWhen liability no longer exists

Explanation

Simple Explanation

यदि संबंधित जोखिम नहीं है तो निधि बाँटी जाती है। / If the related risk no longer exists the reserve is distributed.

Open Question Page
Ask Friends
Question 25/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के खाते में पुनर्मूल्यांकन हानि का प्रभाव क्या होगा?

What is the effect of revaluation loss on deceased partner's account?

Explanation opens after your attempt
Correct Answer

A. उसका हिस्सा डेबिट होगाHis share is debited

Explanation

Simple Explanation

हानि साझेदारों में बाँटी जाती है और खाते को डेबिट करती है। / Loss is shared among partners and debits the account.

Open Question Page
Ask Friends
Question 26/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि मृत्यु के समय पूंजी शेष ₹80,000 है तो यह किस खाते में दिखाई देगा?

If capital balance is ₹80,000 at death where will it appear?

Explanation opens after your attempt
Correct Answer

A. मृत साझेदार के खाते मेंDeceased partner's account

Explanation

Simple Explanation

पूंजी शेष अंतिम देय राशि का भाग है। / Capital balance forms part of the final amount due.

Open Question Page
Ask Friends
Question 27/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

साझेदारी विलेख में विशेष प्रावधान होने पर लाभ का हिस्सा कैसे निकलेगा?

How will profit share be calculated if partnership deed contains a specific clause?

Explanation opens after your attempt
Correct Answer

A. विलेख के अनुसारAs per deed

Explanation

Simple Explanation

विशेष प्रावधान को प्राथमिकता दी जाती है। / Specific deed provisions are given priority.

Open Question Page
Ask Friends
Question 28/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से की गणना में कौन-सी मद व्यक्तिगत अधिकार मानी जाती है?

Which item is considered an individual entitlement in deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. सद्भावना का हिस्साShare of goodwill

Explanation

Simple Explanation

सद्भावना में उसका आर्थिक अधिकार शामिल होता है। / His economic right includes a share of goodwill.

Open Question Page
Ask Friends
Question 29/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि वर्ष का लाभ ₹2,40,000 है और मृत्यु 3 माह बाद हुई तो समयानुपाती लाभ कितना होगा?

If annual profit is ₹2,40,000 and death occurred after 3 months what is time-based profit?

Explanation opens after your attempt
Correct Answer

A. ₹60,000

Explanation

Simple Explanation

तीन माह वर्ष का एक-चौथाई है। अतः लाभ ₹60,000 होगा। / Three months is one-fourth of a year. Hence profit is ₹60,000.

Open Question Page
Ask Friends
Question 30/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार का हिस्सा निकालते समय पुराना लाभांश अनुपात क्यों उपयोगी है?

Why is old profit-sharing ratio relevant when calculating deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. मृत्यु तक वही लागू थाIt applied till death

Explanation

Simple Explanation

मृत्यु से पहले साझेदारी पुरानी शर्तों पर चलती है। / Before death the partnership operates under the old terms.

Open Question Page
Ask Friends
Question 31/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

आरक्षित निधि ₹24,000 है और मृत साझेदार का हिस्सा 1/4 है। उसे कितना मिलेगा?

Reserve is ₹24,000 and deceased partner's share is 1/4. How much will he get?

Explanation opens after your attempt
Correct Answer

A. ₹6,000

Explanation

Simple Explanation

₹24,000 का एक-चौथाई ₹6,000 है। / One-fourth of ₹24,000 equals ₹6,000.

Open Question Page
Ask Friends
Question 32/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के खाते में कौन-सी मद अंतिम भुगतान बढ़ाती है?

Which item increases the final payment due to a deceased partner?

Explanation opens after your attempt
Correct Answer

A. संचित लाभAccumulated profits

Explanation

Simple Explanation

संचित लाभ देय राशि को बढ़ाते हैं। / Accumulated profits increase the amount payable.

Open Question Page
Ask Friends
Question 33/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से की गणना में सद्भावना का समावेश किस सिद्धांत पर आधारित है?

Inclusion of goodwill is based on which principle?

Explanation opens after your attempt
Correct Answer

A. आर्थिक अधिकारEconomic entitlement

Explanation

Simple Explanation

सद्भावना फर्म के मूल्य में साझेदार का अधिकार दर्शाती है। / Goodwill reflects the partner's right in the firm's value.

Open Question Page
Ask Friends
Question 34/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि किसी साझेदार की मृत्यु 9 माह बाद हुई तो वार्षिक लाभ का कितना भाग लिया जाएगा?

If a partner dies after 9 months what portion of annual profit is considered?

Explanation opens after your attempt
Correct Answer

A. 912

Explanation

Simple Explanation

नौ माह के लिए (9/12) भाग लिया जाएगा। / A proportion of 9/12 of annual profit will be taken.

Open Question Page
Ask Friends
Question 35/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार की देय राशि का दावा सामान्यतः कौन करता है?

Who generally claims the amount due to the deceased partner?

Explanation opens after your attempt
Correct Answer

A. कानूनी उत्तराधिकारीLegal heir

Explanation

Simple Explanation

मृत साझेदार के अधिकार उत्तराधिकारी को प्राप्त होते हैं। / The deceased partner's rights pass to the legal heir.

Open Question Page
Ask Friends
Question 36/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

पिछले वर्ष का लाभ ₹96,000 था। मृत्यु 4 माह बाद हुई। अनुमानित लाभ कितना होगा?

Previous year's profit was ₹96,000. Death occurred after 4 months. Estimated profit?

Explanation opens after your attempt
Correct Answer

A. ₹32,000

Explanation

Simple Explanation

चार माह वर्ष का एक-तिहाई है। अतः लाभ ₹32,000 होगा। / Four months is one-third of a year. Therefore profit is ₹32,000.

Open Question Page
Ask Friends
Question 37/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के खाते में क्रेडिट की जाने वाली मद का उदाहरण कौन-सा है?

Which is an example of an item credited to deceased partner's account?

Explanation opens after your attempt
Correct Answer

A. सद्भावना का हिस्साShare of goodwill

Explanation

Simple Explanation

सद्भावना का हिस्सा खाते को बढ़ाता है। / Share of goodwill increases the account balance.

Open Question Page
Ask Friends
Question 38/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से की गणना में सबसे पहले क्या पहचानना चाहिए?

What should be identified first while calculating deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. उसका लाभांश अनुपातHis profit-sharing ratio

Explanation

Simple Explanation

लाभांश अनुपात अधिकांश गणनाओं का आधार होता है। / Profit-sharing ratio is the basis of most calculations.

Open Question Page
Ask Friends
Question 39/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि फर्म की सद्भावना ₹1,20,000 है और हिस्सेदारी 1/6 है तो हिस्सा कितना होगा?

If goodwill is ₹1,20,000 and share is 1/6 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹20,000

Explanation

Simple Explanation

₹1,20,000 का एक-छठा भाग ₹20,000 है। / One-sixth of ₹1,20,000 equals ₹20,000.

Open Question Page
Ask Friends
Question 40/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से की गणना में भविष्य की घटनाओं को क्यों नहीं जोड़ा जाता?

Why are future events not included in deceased partner's share calculation?

Explanation opens after your attempt
Correct Answer

A. अधिकार मृत्यु तक सीमित हैRights are limited till death

Explanation

Simple Explanation

मृत साझेदार का अधिकार मृत्यु तिथि तक की घटनाओं पर होता है। / The deceased partner is entitled only to events up to the date of death.

Open Question Page
Ask Friends
Question 41/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार की अंतिम देय राशि में पूंजी और अन्य समायोजन मिलाकर क्या प्राप्त होता है?

What is obtained by combining capital and other adjustments of a deceased partner?

Explanation opens after your attempt
Correct Answer

A. कुल देय राशिTotal amount due

Explanation

Simple Explanation

सभी समायोजनों के बाद कुल देय राशि प्राप्त होती है। / After all adjustments the total amount due is obtained.

Open Question Page
Ask Friends
Question 42/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से का अनुमान लगाने में किस वर्ष का लाभ अधिक उपयोगी माना जाता है?

Which year's profit is most useful for estimating deceased partner's profit share?

Explanation opens after your attempt
Correct Answer

A. हाल का पिछला वर्षImmediate previous year

Explanation

Simple Explanation

हाल का लाभ अधिक प्रासंगिक माना जाता है। / Recent profit is considered more relevant.

Open Question Page
Ask Friends
Question 43/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि आरक्षित निधि ₹50,000 है और हिस्सेदारी 10% है तो मृत साझेदार को कितना मिलेगा?

If reserve is ₹50,000 and share is 10% how much will the deceased partner get?

Explanation opens after your attempt
Correct Answer

A. ₹5,000

Explanation

Simple Explanation

₹50,000 का 10% ₹5,000 है। / 10% of ₹50,000 is ₹5,000.

Open Question Page
Ask Friends
Question 44/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के खाते में संचित हानि का हिस्सा क्यों घटाया जाता है?

Why is share of accumulated loss deducted from deceased partner's account?

Explanation opens after your attempt
Correct Answer

A. वह हानि में भी भागीदार थाHe shared losses too

Explanation

Simple Explanation

साझेदार लाभ और हानि दोनों में सहभागी होता है। / A partner participates in both profits and losses.

Open Question Page
Ask Friends
Question 45/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से का सही निर्धारण किसके लिए आवश्यक है?

Accurate determination of deceased partner's share is necessary for whom?

Explanation opens after your attempt
Correct Answer

A. उत्तराधिकारी और फर्म दोनोंBoth heir and firm

Explanation

Simple Explanation

सही भुगतान और निष्पक्षता के लिए यह आवश्यक है। / It is necessary for fairness and correct settlement.

Open Question Page
Ask Friends
Question 46/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि वार्षिक लाभ ₹1,80,000 है और मृत्यु 8 माह बाद हुई तो समयानुपाती लाभ कितना होगा?

If annual profit is ₹1,80,000 and death occurred after 8 months what is time-based profit?

Explanation opens after your attempt
Correct Answer

A. ₹1,20,000

Explanation

Simple Explanation

\(180000 \times 8/12 = 120000\)। समय अनुपात का प्रयोग करें। / \(180000 \times 8/12 = 120000\). Apply time proportion.

Open Question Page
Ask Friends
Question 47/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से की गणना में सद्भावना का मूल्य क्यों महत्वपूर्ण है?

Why is goodwill valuation important in deceased partner's share calculation?

Explanation opens after your attempt
Correct Answer

A. यह अतिरिक्त अधिकार दर्शाता हैIt represents an additional right

Explanation

Simple Explanation

सद्भावना फर्म के अमूर्त मूल्य का प्रतिनिधित्व करती है। / Goodwill represents the firm's intangible value.

Open Question Page
Ask Friends
Question 48/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार की राशि तुरंत चुकाने पर ऋण खाता खोलने की आवश्यकता होती है?

If amount is paid immediately is a loan account required?

Explanation opens after your attempt
Correct Answer

A. नहींNo

Explanation

Simple Explanation

तुरंत भुगतान होने पर ऋण खाता आवश्यक नहीं होता। / If payment is immediate a loan account is not required.

Open Question Page
Ask Friends
Question 49/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से की गणना में निष्पक्षता का आधार क्या है?

What is the basis of fairness in calculating deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. मृत्यु तिथि तक के अधिकारRights up to date of death

Explanation

Simple Explanation

उसे मृत्यु तक अर्जित अधिकारों का लाभ मिलना चाहिए। / He should receive benefits of rights earned up to death.

Open Question Page
Ask Friends
Question 50/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के अंतिम निपटान में कौन-सा तत्व सामान्यतः शामिल रहता है?

Which element is generally included in final settlement of a deceased partner?

Explanation opens after your attempt
Correct Answer

A. पूंजी शेषCapital balance

Explanation

Simple Explanation

पूंजी शेष अंतिम निपटान का मुख्य भाग होता है। / Capital balance is a key part of final settlement.

Open Question Page
Ask Friends

Accountancy Quiz Navigation

Accountancy Subject

All difficulty level maps

Closing the Business Topic

Topic question list

Dissolution Of A Partnership Firm Chapter

Chapter question list

Search Accountancy

Find related MCQs

All Subjects

Choose another subject
FAQs

Class 12 Accountancy Quiz FAQs

How many questions are in this quiz?

This level is designed for 50 active questions. Currently 50 questions are available for the selected class and difficulty.

Is there a timer in this quiz?

Yes, the timer uses 35 seconds per question for Medium difficulty and shows the total remaining time on the page.

Can I open each question separately?

Yes, every question has its own SEO-friendly page with answer, explanation and related practice links.