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 71-80 of 600 questions.
If total receipts are ₹25000 and payments are ₹15000 what is the balance?
A. ₹10000
₹25000 - ₹15000 = ₹10000। / ₹25000 - ₹15000 = ₹10000.
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What is the main use of the bank account in dissolution?
A. प्राप्ति और भुगतान दर्ज करनाRecord receipts and payments
सभी नकद लेनदेन बैंक खाते में दर्ज होते हैं। / All cash transactions are recorded in the bank account.
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In which ratio is realisation profit shared?
A. लाभांश अनुपातProfit-sharing ratio
लाभांश अनुपात का उपयोग किया जाता है। / The profit-sharing ratio is used.
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What is the final objective of the firm's books at dissolution?
A. सभी खातों का समापनClosing all accounts
विघटन पर सभी खातों का अंतिम निपटान किया जाता है। परीक्षा में यह मूल अवधारणा है। / All accounts are finally settled on dissolution. It is a basic exam concept.
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Where is the balance of Realisation Account transferred finally?
A. भागीदारों के पूंजी खातों मेंTo partners' capital accounts
साकारण लाभ या हानि पूंजी खातों में स्थानांतरित होती है। / Realisation profit or loss is transferred to capital accounts.
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Who receives the balance after paying creditors on dissolution?
A. भागीदारPartners
बाहरी देनदारियों के बाद शेष भागीदारों में बांटा जाता है। / After external liabilities the remaining amount goes to partners.
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Which account helps determine profit or loss on dissolution?
A. साकारण खाताRealisation Account
साकारण खाता अंतिम लाभ या हानि दर्शाता है। / Realisation Account shows the final profit or loss.
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If liabilities are settled at book value what is the effect on Realisation Account?
A. कोई लाभ या हानि नहींNo profit or loss
पुस्तकीय मूल्य पर निपटान से अंतर नहीं बनता। / Settlement at book value creates no difference.
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What will the bank account show when dissolution expenses are paid?
A. भुगतानPayment
व्यय का भुगतान बैंक खाते में भुगतान पक्ष में आता है। / Expense payment appears on the payment side of bank account.
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What is done first in closing a partnership firm?
A. खातों का निपटान शुरूBegin settlement of accounts
विघटन प्रक्रिया खातों के निपटान से शुरू होती है। / The dissolution process starts with settlement of accounts.
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