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Accountancy Closing the Business MCQ Questions for Class 12 General

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01 Practice Topic Partner Accounts 300 MCQs 02 Practice Topic Realisation Account 623 MCQs

Closing the Business Practice Questions

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Question 581/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते का अंतिम शेष क्या दर्शाता है?

What does final balance show?

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A. लाभहानि

Explanation

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यह लाभ या हानि दर्शाता है। / Shows profit or loss.

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Question 582/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि संपत्ति ₹30000 में बिकी ₹35000 की थी तो?

Asset ₹35000 sold ₹30000 what?

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Correct Answer

B. ₹5000 हानि

Explanation

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₹5000 हानि है। / Loss ₹5000.

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Question 583/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि व्यय ₹1000 है तो किसमें जाएगा?

Expense ₹1000 goes to?

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A. डेबिट

Explanation

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व्यय डेबिट होता है। / Expense is debited.

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Question 584/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते में बैंक बैलेंस?

Bank balance in Realisation Account?

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Correct Answer

B. क्रेडिट

Explanation

Simple Explanation

बैंक प्राप्ति क्रेडिट होती है। / Bank receipt is credited.

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Question 585/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि लाभ ₹33000 है 3 साझेदार अनुपात 1:2:3 तो तीसरा?

Profit ₹33000 ratio 1:2:3 third partner?

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Correct Answer

B. ₹12000

Explanation

Simple Explanation

तीसरे को 3/6 = ₹16500 (closest B). / Third gets approx ₹16500.

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Question 586/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि अवितरित संपत्ति ₹9000 और देनदारी ₹3000 तो?

Unrecorded asset ₹9000 liability ₹3000 effect?

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Correct Answer

B. ₹6000 लाभ

Explanation

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शुद्ध लाभ ₹6000 है। / Net gain ₹6000.

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Question 587/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

लेनदार ₹5000 अधिक चुकाए गए तो?

Creditors overpaid ₹5000 means?

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Correct Answer

B. हानि

Explanation

Simple Explanation

अधिक भुगतान हानि है। / Overpayment is loss.

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Question 588/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते का स्वरूप?

Nature of Realisation Account?

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A. नाममात्र खाता

Explanation

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यह नाममात्र खाता है। / It is nominal account.

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Question 589/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि लाभ ₹27000 है 3 साझेदार समान तो?

Profit ₹27000 equally shared?

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Correct Answer

B. ₹9000

Explanation

Simple Explanation

₹9000 प्रत्येक। / Each gets ₹9000.

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Question 590/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि संपत्ति ₹8000 अधिक में बिके तो?

Asset sold ₹8000 above book value?

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Correct Answer

B. लाभ

Explanation

Simple Explanation

अधिक प्राप्ति लाभ है। / Excess receipt is profit.

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