Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
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Showing 281-290 of 600 questions.
Which item is not debited to Realisation Account?
C. साझेदार पूंजीPartner Capital
पूंजी खाते अलग रहते हैं और वास्तविकीकरण खाते में डेबिट नहीं किए जाते। / Capital accounts are separate and are not debited to Realisation Account.
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On what basis is the final cash balance distributed on dissolution?
A. साझेदारों के अधिकारPartners' Claims
अंतिम वितरण साझेदारों के दावे के अनुसार होता है। / Final distribution is made according to partners' claims.
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If stock worth ₹9000 is given to a creditor what type of settlement is it?
B. संपत्ति द्वारा निपटानSettlement by Asset
देनदारी का भुगतान संपत्ति देकर किया गया है। / The liability is settled by transferring an asset.
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Realisation profit increases which account?
A. पूंजी खातेCapital Accounts
लाभ साझेदारों की पूंजी में जोड़ा जाता है। / Profit is added to partners' capital accounts.
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If an unrecorded liability of ₹4400 is paid what type of liability is it?
A. पहले दर्ज न की गई देनदारीPreviously Unrecorded Liability
यह ऐसी देनदारी है जो पहले पुस्तकों में दर्ज नहीं थी। / It is a liability that was not previously recorded in the books.
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If all liabilities are paid and capital accounts become zero what is assumed?
A. विघटन पूर्णDissolution Complete
सभी खाते बंद होने पर विघटन पूर्ण माना जाता है। / Dissolution is complete when all accounts are closed.
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If a realisation loss of ₹10000 is shared in 3:2 ratio what is the first partner's share?
B. ₹6000
पहला साझेदार 3/5 भाग अर्थात ₹6000 वहन करेगा। / The first partner bears 3/5 of ₹10000 which is ₹6000.
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If goodwill exists in books at dissolution how is it treated?
B. संपत्तिAsset
गुडविल एक अमूर्त संपत्ति है। / Goodwill is an intangible asset.
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If realisation profit is ₹21000 and three partners share equally what is each share?
B. ₹7000
₹21000 को तीन बराबर भागों में बांटने पर ₹7000 मिलता है। / ₹21000 divided equally among three partners gives ₹7000 each.
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For what purpose is the final balance of Realisation Account used?
A. लाभ या हानि वितरणDistribution of Profit or Loss
अंतिम शेष साझेदारों में लाभ या हानि बांटने हेतु प्रयोग होता है। / The final balance is used to distribute profit or loss among partners.
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