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Accountancy Closing the Business MCQ Questions for Class 12 General

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Same chapter ke nearby topics ko revise jarur karein. Exam preparation ke liye yeh topics important hain. jisme niche ke ye 2 Topics hain.

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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 591/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते में कौन नहीं आता?

Which does not come?

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Correct Answer

C. लाभांश

Explanation

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लाभांश इसमें नहीं आता। / Dividend is not included.

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Question 592/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि हानि ₹16000 है 2 साझेदार बराबर तो?

Loss ₹16000 equally?

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Correct Answer

A. ₹8000

Explanation

Simple Explanation

₹8000 प्रत्येक। / Each bears ₹8000.

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Question 593/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि अवितरित देनदारी ₹4000 है तो?

Unrecorded liability ₹4000 means?

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A. डेबिट

Explanation

Simple Explanation

देयता भुगतान डेबिट है। / Liability payment is debited.

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Question 594/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते का परिणाम?

Result of Realisation Account?

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Correct Answer

A. लाभ या हानि

Explanation

Simple Explanation

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

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Question 595/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि देनदार ₹10000 अधिक मिले तो?

Debtors realise ₹10000 extra?

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Correct Answer

A. लाभ

Explanation

Simple Explanation

अधिक प्राप्ति लाभ है। / Extra receipt is profit.

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Question 596/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते में पूंजी?

Capital in Realisation Account?

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Correct Answer

C. दोनों

Explanation

Simple Explanation

पूंजी अलग खाते में जाती है। / Capital is handled separately.

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Question 597/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि लाभ ₹15000 है 3 साझेदार 1:1:1 तो?

Profit ₹15000 equally shared?

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Correct Answer

B. ₹5000

Explanation

Simple Explanation

₹5000 प्रत्येक। / Each gets ₹5000.

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Question 598/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते का समापन किस पर?

Closing transferred to?

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Correct Answer

A. पूंजी खाते

Explanation

Simple Explanation

अंतिम शेष पूंजी खातों में जाता है। / Transferred to capital accounts.

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Question 599/600 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि हानि ₹12000 है तो क्या होगा?

If loss ₹12000 then?

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Correct Answer

A. पूंजी घटेगी

Explanation

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हानि से पूंजी घटती है। / Loss reduces capital.

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

यदि वास्तविकिकरण खाते में कुल प्राप्ति ₹50000 है, कुल भुगतान ₹52000 है और कोई अन्य मद नहीं है, तो परिणाम क्या होगा?

If total receipts in Realisation Account are ₹50000 and total payments are ₹52000 with no other items, what is the result?

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Correct Answer

B. ₹2000 हानि

Explanation

Simple Explanation

भुगतान अधिक होने पर ₹2000 की हानि होती है। / Excess payments over receipts result in ₹2000 loss.

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