Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
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C. न लाभ न हानिNo Profit No Loss
पुस्तकीय और प्राप्त मूल्य समान होने पर लाभ या हानि नहीं होती। यह मूल अवधारणा है। / When book value equals realised value there is no profit or loss. This is a basic concept.
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In which situation is the Realisation Account credited?
B. देनदारी स्थानांतरण परOn transfer of liabilities
देनदारियां वास्तविकीकरण खाते के क्रेडिट पक्ष में स्थानांतरित होती हैं। नियम याद रखें। / Liabilities are transferred to the credit side of Realisation Account. Remember the rule.
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If a machine with book value ₹32000 is sold for ₹35000 what is the profit?
B. ₹3000
विक्रय मूल्य पुस्तकीय मूल्य से ₹3000 अधिक है। यही लाभ है। / The sale value exceeds book value by ₹3000. That is the profit.
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Outstanding salaries to employees on dissolution are treated as which category?
B. बाहरी देनदारीExternal Liability
कर्मचारियों का बकाया वेतन बाहरी दायित्व है। इसे प्राथमिकता से चुकाया जाता है। / Outstanding salaries are external liabilities. They are settled with priority.
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At what value is furniture transferred to the Realisation Account?
B. पुस्तकीय मूल्यBook Value
संपत्तियां सामान्यतः पुस्तकीय मूल्य पर स्थानांतरित होती हैं। यह परीक्षा का महत्वपूर्ण बिंदु है। / Assets are generally transferred at book value. This is an important exam point.
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If a creditor of ₹15000 is settled for ₹14500 what is the gain?
C. ₹500
₹15000 की देनदारी ₹14500 में चुकाने पर ₹500 का लाभ होता है। / Settling a ₹15000 liability for ₹14500 results in a gain of ₹500.
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In which ratio are accumulated losses distributed on dissolution?
B. लाभांश अनुपातProfit Sharing Ratio
संचित हानियां साझेदारों में लाभांश अनुपात में बांटी जाती हैं। / Accumulated losses are distributed among partners in the profit-sharing ratio.
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If a partner bears realisation expenses and the firm does not reimburse him what happens?
B. कोई प्रविष्टि नहींNo Entry
प्रतिपूर्ति न होने पर फर्म की पुस्तकों में कोई प्रविष्टि आवश्यक नहीं होती। / If there is no reimbursement no entry is needed in the firm's books.
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What is primarily measured by the Realisation Account?
B. निपटान का लाभ या हानिGain or Loss on Settlement
यह संपत्तियों और देनदारियों के निपटान का परिणाम बताता है। / It shows the result of settling assets and liabilities.
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An asset with book value ₹42000 is sold for ₹40000. What is the loss?
C. ₹2000
पुस्तकीय मूल्य और विक्रय मूल्य का अंतर ₹2000 है। यही हानि है। / The difference between book value and sale value is ₹2000. That is the loss.
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