Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
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Showing 431-440 of 600 questions.
What does final balance of capital account indicate on dissolution?
A. भागीदार को देय या प्राप्त राशिAmount payable or receivable by partner
अंतिम शेष निपटान राशि दर्शाता है। / Final balance shows settlement amount.
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What is the most common credit item in Realisation Account?
A. संपत्तियों की बिक्री प्राप्तिSale proceeds of assets
संपत्ति बिक्री प्राप्तियां क्रेडिट में दर्ज होती हैं। / Asset sale proceeds are credited.
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If a partner takes over a liability what happens in Realisation Account?
B. साकारण खाता क्रेडिटRealisation Account Credited
देनदारी ग्रहण करने पर साकारण खाते को डेबिट राहत मिलती है इसलिए क्रेडिट किया जाता है। / When liability is taken over Realisation Account is credited.
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Which account is mainly used to pay liabilities?
A. बैंक या नकद खाताBank or Cash Account
भुगतान नकद या बैंक से होता है। / Payments are made through cash or bank.
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If goodwill is not separately treated on dissolution it is settled along with?
A. अन्य संपत्तियांOther Assets
गुडविल संपत्ति होने से अन्य संपत्तियों के साथ जाती है। / Goodwill being an asset is dealt with along with other assets.
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A liability of ₹15000 is settled for ₹14500. Gain equals?
A. ₹500
₹500 की बचत लाभ है। / Saving of ₹500 is a gain.
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What type of nominal account is Realisation Account?
A. विशेष उद्देश्य खाताSpecial Purpose Account
यह केवल विघटन के समय बनाया जाता है। / It is prepared only at dissolution.
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What is the effect on capital accounts when there is realisation profit?
A. क्रेडिट होते हैंThey are Credited
लाभ पूंजी खाते बढ़ाता है। / Profit increases capital accounts.
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What is the status of the firm after dissolution?
A. समाप्त हो जाता हैIt ceases to exist
विघटन के बाद फर्म समाप्त हो जाती है। / The firm ceases to exist after dissolution.
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When an unrecorded asset is taken over by a partner which account is credited?
A. साकारण खाताRealisation Account
अदर्ज संपत्ति का मूल्य साकारण खाते में क्रेडिट होता है। / Value of unrecorded asset is credited to Realisation Account.
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