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 11-20 of 600 questions.
What is the main purpose of Realisation Account?
A. लाभ या हानि ज्ञात करनाAscertain profit or loss
यह विघटन पर लाभ या हानि बताता है। / It determines profit or loss on dissolution.
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When are external liabilities paid?
A. विघटन के समयAt dissolution
विघटन के दौरान बाहरी देनदारियों का भुगतान होता है। / External liabilities are paid during dissolution.
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Which item does not go to Realisation Account?
A. नकदCash
नकद सीधे नकद खाते में रहता है। / Cash remains in the cash account directly.
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What is the process of selling assets on dissolution called?
A. साकारणRealisation
परिसंपत्तियों को नकद में बदलना साकारण कहलाता है। / Converting assets into cash is called realisation.
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If realisation profit is ₹6000 who gets the benefit?
A. भागीदारों कोPartners
लाभ भागीदारों में बांटा जाता है। / Profit is shared among partners.
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Why are capital accounts closed on dissolution?
A. फर्म समाप्त हो जाती हैFirm ceases
फर्म समाप्त होने पर सभी खाते बंद होते हैं। / All accounts are closed when the firm ends.
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Who is paid first in dissolution?
A. बाहरी देनदारExternal liabilities
बाहरी देनदारों का भुगतान पहले किया जाता है। / External liabilities are paid first.
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If a liability of ₹8000 is paid in cash by how much does cash decrease?
A. ₹8000
भुगतान की गई राशि से नकद घटता है। / Cash decreases by the amount paid.
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Why is the bank account used during dissolution?
A. प्राप्ति और भुगतान हेतुReceipts and payments
सभी नकद लेनदेन बैंक खाते में दर्ज होते हैं। / All cash transactions are recorded in the bank account.
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Which account becomes nil after dissolution?
A. पूंजी खाताCapital Account
अंतिम निपटान के बाद पूंजी खाते बंद हो जाते हैं। / Capital accounts are closed after final settlement.
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