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Accountancy Closing the Business MCQ Questions for Class 12 General

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Question 111/600 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

स्टॉक की बिक्री राशि कहाँ दर्ज की जाती है?

Where is stock sale amount recorded?

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Correct Answer

A. साकारण खाते के क्रेडिट मेंCredit of Realisation Account

Explanation

Simple Explanation

बिक्री प्राप्ति क्रेडिट की जाती है। / Sale proceeds are credited.

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Question 112/600 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन के बाद शेष नकद किसे मिलता है?

Who receives the remaining cash after dissolution?

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Correct Answer

A. भागीदारPartners

Explanation

Simple Explanation

शेष राशि भागीदारों को दी जाती है। / Remaining balance is paid to partners.

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Question 113/600 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

साकारण खाते का परिणाम क्या होता है?

What is the outcome of Realisation Account?

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Correct Answer

A. लाभ या हानिProfit or loss

Explanation

Simple Explanation

इससे अंतिम लाभ या हानि ज्ञात होती है। / It reveals final profit or loss.

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Question 114/600 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

कौन सी परिसंपत्ति सामान्यतः साकारण खाते में नहीं जाती?

Which asset generally is not transferred to Realisation Account?

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Correct Answer

A. नकदCash

Explanation

Simple Explanation

नकद अलग रखा जाता है। / Cash is kept separately.

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Question 115/600 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

₹5000 की देनदारी चुकाने पर नकद पर क्या प्रभाव होगा?

What is the effect on cash when a liability of ₹5000 is paid?

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Correct Answer

A. ₹5000 कम होगाDecrease by ₹5000

Explanation

Simple Explanation

भुगतान से नकद घटता है। / Payment decreases cash.

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Question 116/600 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन का मुख्य उद्देश्य क्या है?

What is the main objective of dissolution?

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Correct Answer

A. सभी खातों का निपटानSettlement of all accounts

Explanation

Simple Explanation

सभी खातों का अंतिम निपटान किया जाता है। / All accounts are finally settled.

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Question 117/600 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

पूंजी खाते कब बंद होते हैं?

When are capital accounts closed?

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Correct Answer

A. अंतिम निपटान परAt final settlement

Explanation

Simple Explanation

अंतिम भुगतान के बाद बंद होते हैं। / They close after final settlement.

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Question 118/600 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

₹15000 में स्टॉक बेचने पर प्राप्ति कितनी होगी?

If stock is sold for ₹15000 what is the receipt?

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Correct Answer

A. ₹15000

Explanation

Simple Explanation

बिक्री मूल्य ही प्राप्ति है। / Sale value is the receipt.

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Question 119/600 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

साझेदारी संबंध विघटन के बाद क्या होता है?

What happens to partnership relation after dissolution?

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Correct Answer

A. समाप्त हो जाता हैIt ends

Explanation

Simple Explanation

फर्म के साथ संबंध भी समाप्त होता है। / The partnership relation also ends.

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Question 120/600 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

बिक्री से प्राप्त नकद साकारण खाते में कहाँ दर्ज होता है?

Where is cash received from asset sale recorded?

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Correct Answer

A. क्रेडिट पक्षCredit side

Explanation

Simple Explanation

प्राप्ति क्रेडिट में दर्ज होती है। / Receipt is recorded on credit side.

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Accountancy Closing the Business MCQ Questions for Class 12 General

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Closing the Business Practice Questions

स्टॉक की बिक्री राशि कहाँ दर्ज की जाती है?

Simple Explanation

विघटन के बाद शेष नकद किसे मिलता है?

Simple Explanation

साकारण खाते का परिणाम क्या होता है?

Simple Explanation

कौन सी परिसंपत्ति सामान्यतः साकारण खाते में नहीं जाती?

Simple Explanation

₹5000 की देनदारी चुकाने पर नकद पर क्या प्रभाव होगा?

Simple Explanation

विघटन का मुख्य उद्देश्य क्या है?

Simple Explanation

पूंजी खाते कब बंद होते हैं?

Simple Explanation

₹15000 में स्टॉक बेचने पर प्राप्ति कितनी होगी?

Simple Explanation

साझेदारी संबंध विघटन के बाद क्या होता है?

Simple Explanation

बिक्री से प्राप्त नकद साकारण खाते में कहाँ दर्ज होता है?

Simple Explanation

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