Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
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Showing 141-150 of 600 questions.
What should be the final result of books on dissolution?
A. सभी खाते बंदAll accounts closed
समापन पर सभी खाते बंद हो जाते हैं। / All accounts are closed at the end.
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Where is the amount received from sale of assets deposited?
A. बैंक या नकद खाते मेंBank or cash account
प्राप्त नकद बैंक में जमा होता है। / Received cash goes to bank or cash account.
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What happens to business activities at dissolution?
A. बंद हो जाती हैंThey stop
व्यवसायिक गतिविधियां समाप्त हो जाती हैं। / Business activities cease.
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If total receipts are ₹25000 and total payments are ₹20000 what is the balance?
A. ₹5000
अंतर ₹5000 है। / The difference is ₹5000.
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What is the ultimate goal in closing a firm?
A. संपूर्ण निपटानComplete settlement
विघटन का उद्देश्य पूर्ण निपटान है। / The objective of dissolution is complete settlement.
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When an unrecorded asset is taken over by a partner which side of Realisation Account is credited?
A. क्रेडिट पक्षCredit side
भागीदार द्वारा परिसंपत्ति लेने पर साकारण खाते को क्रेडिट किया जाता है। परीक्षा में टेकओवर प्रविष्टि याद रखें। / When a partner takes over an asset Realisation Account is credited. Remember the takeover entry for exams.
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If an unrecorded liability is paid on dissolution how is it treated?
A. साकारण खाते में डेबिटDebited to Realisation Account
अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है। यह महत्वपूर्ण नियम है। / Payment of an unrecorded liability is debited to Realisation Account. This is an important rule.
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What is the main objective of settling liabilities during dissolution?
A. सभी दायित्व समाप्त करनाEliminate all obligations
विघटन में सभी दावों का निपटान आवश्यक है। इससे फर्म पूर्णतः बंद होती है। / All claims must be settled during dissolution. This ensures complete closure of the firm.
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If a partner personally bears dissolution expenses who receives reimbursement?
A. उसी भागीदार कोThe same partner
फर्म उस भागीदार को भुगतान करती है। प्रश्नों में यह सामान्य स्थिति है। / The firm reimburses that partner. This is a common examination situation.
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On what basis is the final remaining amount distributed after dissolution?
A. पूंजी खातों के अंतिम शेषFinal capital balances
अंतिम वितरण पूंजी खातों के शेष के अनुसार होता है। भुगतान क्रम याद रखें। / Final distribution is based on capital account balances. Remember the order of settlement.
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