Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
Difficulty select karke sirf is topic ke focused MCQs practice karein. Score, timer aur explanations student-friendly flow me milenge.
Showing 91-100 of 600 questions.
On what basis is final distribution made among partners?
A. पूंजी खातों के शेष परCapital account balances
पूंजी खातों के अंतिम शेष का निपटान किया जाता है। / Final settlement is based on capital account balances.
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If an asset is abandoned without value what may happen?
A. साकारण हानि बढ़ सकती हैRealisation loss may increase
प्राप्ति न होने से हानि बढ़ सकती है। / No proceeds may increase loss.
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What should generally be the final balance of bank account at dissolution?
A. शून्यZero
सभी निपटान के बाद खाता बंद हो जाता है। / After all settlements the account is closed.
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What entry is made when liabilities are transferred to Realisation Account?
A. साकारण खाता क्रेडिटRealisation Account credited
देनदारियां साकारण खाते के क्रेडिट में जाती हैं। / Liabilities are credited to Realisation Account.
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What entry is made when assets are transferred to Realisation Account?
A. साकारण खाता डेबिटRealisation Account debited
परिसंपत्तियां डेबिट पक्ष में दर्ज होती हैं। / Assets are recorded on the debit side.
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What is considered the final step in dissolution?
A. भागीदारों को अंतिम भुगतानFinal payment to partners
अंत में भागीदारों के खाते बंद किए जाते हैं। / Finally partners are paid and accounts are closed.
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If total cash receipts are ₹30000 and payments are ₹22000 what is the balance?
A. ₹8000
₹30000 - ₹22000 = ₹8000। / ₹30000 - ₹22000 = ₹8000.
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What is the purpose of closing accounts during business closure?
A. अंतिम निपटान सुनिश्चित करनाEnsure final settlement
खाते बंद कर सभी दायित्व समाप्त किए जाते हैं। / Accounts are closed to complete final settlement.
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If an asset has a book value of ₹10000 and is sold for ₹13000 what is the difference called?
A. साकारण लाभRealisation profit
बिक्री मूल्य पुस्तकीय मूल्य से अधिक होने पर लाभ होता है। यह साकारण लाभ कहलाता है। / When sale value exceeds book value a profit arises. It is called realisation profit.
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After paying external liabilities at dissolution whose claim gets priority next?
A. भागीदारों के ऋणPartners' loans
बाहरी देनदारियों के बाद भागीदारों के ऋण चुकाए जाते हैं। यह भुगतान क्रम का महत्वपूर्ण नियम है। / After external liabilities partners' loans are paid. This is an important settlement order rule.
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