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 441-450 of 600 questions.
After external liabilities whose payment is made next?
A. भागीदार ऋणPartner's Loan
भागीदार ऋण को पूंजी से पहले चुकाते हैं। / Partner's loan is paid before capital.
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Balance of Realisation Account represents?
A. लाभ या हानिProfit or Loss
शेष से निपटान का परिणाम ज्ञात होता है। / Balance reveals result of realisation.
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An asset of ₹30000 is sold for ₹33000. Profit percentage is?
A. 10%
₹3000 लाभ ₹30000 पर 10% है। / ₹3000 profit on ₹30000 equals 10%.
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Why are partners not paid before liabilities?
A. बाहरी दावों को प्राथमिकता होती हैExternal claims have priority
बाहरी ऋणदाताओं की सुरक्षा पहले होती है। / Protection of external creditors comes first.
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If a partner bears realisation expenses personally and is not reimbursed what is the effect on firm?
A. साकारण खाते में व्यय नहीं दिखेगाExpense will not appear in Realisation Account
प्रतिपूर्ति न होने पर फर्म व्यय नहीं दर्ज करती। / Without reimbursement firm records no expense.
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Which account accumulates all settlement results?
A. साकारण खाताRealisation Account
सभी लाभ और हानि साकारण खाते में संकलित होते हैं। / All settlement gains and losses are accumulated in Realisation Account.
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Which entry removes liabilities from books at dissolution?
A. देनदारी खाते डेबिट और साकारण खाता क्रेडिटLiability A / c Dr To Realisation A / c
देनदारियां बंद करने के लिए यह मानक प्रविष्टि है। / This is the standard entry to close liabilities.
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Remaining cash after dissolution is distributed on what basis?
A. अंतिम पूंजी दावों के आधार परFinal capital claims
अंतिम पूंजी शेष के अनुसार भुगतान होता है। / Payment is made according to final capital balances.
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Realisation Account is mandatory not in reconstitution but in which situation?
A. फर्म के विघटन मेंDissolution of Firm
साकारण खाता विघटन की विशेष प्रक्रिया है। / Realisation Account is a special feature of dissolution.
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A. ₹8000 की हानि₹8000 Loss
₹6000 की बिक्री हानि और ₹2000 व्यय मिलाकर कुल ₹8000 हानि होती है। ऐसे प्रश्नों में दोनों प्रभाव जोड़ें। / There is a sale loss of ₹6000 and expenses of ₹2000 making total loss ₹8000. Combine both effects in such questions.
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