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 241-250 of 600 questions.
If machinery had a book value of ₹50000 and sold for ₹54000 what is the profit?
B. ₹4000
₹54000 और ₹50000 का अंतर ₹4000 है। / The difference of ₹4000 represents profit.
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Where is the balance of Realisation Account ultimately transferred?
A. पूंजी खातेCapital Accounts
अंतिम लाभ या हानि पूंजी खातों में स्थानांतरित होती है। / Final profit or loss is transferred to capital accounts.
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If a liability of ₹17000 is settled for ₹17600 what is the result?
B. ₹600 हानि₹600 Loss
अधिक भुगतान के कारण ₹600 की हानि हुई। / Paying ₹600 extra results in a loss of ₹600.
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Under which category does stock fall on dissolution?
B. संपत्तिAsset
स्टॉक एक संपत्ति है और वास्तविकीकरण खाते में स्थानांतरित होता है। / Stock is an asset and is transferred to Realisation Account.
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If a partner takes over an asset of ₹7000 and also a liability of ₹7000 what is the net effect?
C. कोई शुद्ध प्रभाव नहींNo Net Effect
समान राशि की संपत्ति और देनदारी लेने से शुद्ध प्रभाव शून्य है। / Taking equal asset and liability amounts results in no net effect.
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Realisation profit is calculated on the basis of what?
A. संपत्तियों और देनदारियों के निपटान का अंतरDifference in Settlement of Assets and Liabilities
लाभ निपटान से उत्पन्न शुद्ध परिणाम होता है। / Profit is the net result arising from settlement.
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If no cash remains after settling all claims what will partners receive?
B. कुछ नहींNothing
नकद शेष न होने पर साझेदारों को कोई भुगतान नहीं मिलेगा। / If no cash remains partners receive nothing.
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Which process indicates the end of the business on closure?
B. विघटनDissolution
व्यवसाय के पूर्ण अंत को विघटन कहा जाता है। / The complete end of a business is called dissolution.
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What is the final objective to ensure in the dissolution process?
A. सभी खातों का उचित समापनProper Closure of All Accounts
सभी खातों और दावों का उचित निपटान ही अंतिम लक्ष्य है। / Proper settlement of all accounts and claims is the final objective.
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C. ₹4500
क्रेडिट और डेबिट का अंतर ₹4500 है। क्रेडिट अधिक होने पर लाभ होता है। / The difference between credit and debit is ₹4500. A higher credit balance indicates profit.
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