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 81-90 of 600 questions.
If furniture is sold for ₹5000 where will the amount be recorded?
A. साकारण खाते के क्रेडिट मेंCredit of Realisation Account
परिसंपत्ति की बिक्री राशि क्रेडिट की जाती है। / Sale proceeds of an asset are credited.
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What is done with stock at dissolution?
A. बेचा या निपटाया जाता हैSold or disposed of
स्टॉक को नकद में बदलने का प्रयास किया जाता है। / Stock is generally converted into cash.
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In which situation can realisation profit arise?
A. परिसंपत्तियां अधिक मूल्य पर बिकेंAssets sold above book value
अधिक प्राप्ति से साकारण लाभ हो सकता है। / Higher proceeds can create realisation profit.
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In which situation can realisation loss arise?
A. परिसंपत्तियां कम मूल्य पर बिकेंAssets sold below book value
कम प्राप्ति से साकारण हानि हो सकती है। / Lower proceeds can result in realisation loss.
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To which account are book assets transferred at dissolution?
A. साकारण खाताRealisation Account
सभी गैर-नकद परिसंपत्तियां साकारण खाते में जाती हैं। / All non-cash assets are transferred to Realisation Account.
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What happens to the legal identity of the firm after dissolution?
A. समाप्त हो जाती हैIt ceases
फर्म का अस्तित्व समाप्त हो जाता है। / The existence of the firm comes to an end.
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If debtors of ₹4000 are realised in cash what happens in bank account?
A. ₹4000 की प्राप्तिReceipt of ₹4000
वसूली बैंक खाते में प्राप्ति होती है। / Collection is recorded as a receipt in bank account.
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Realisation Account is mainly used for what purpose?
A. परिसंपत्तियों और देनदारियों के निपटान हेतुSettlement of assets and liabilities
यह निपटान से संबंधित लाभ या हानि ज्ञात करता है। / It determines profit or loss from settlement.
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The sale value of machinery at dissolution affects which account?
A. साकारण खाताRealisation Account
मशीनरी की बिक्री साकारण खाते में दर्ज होती है। / Sale of machinery is recorded in Realisation Account.
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After all assets are sold what is the next major step?
A. देनदारियों का भुगतानPayment of liabilities
प्राप्त नकद से देनदारियों का भुगतान किया जाता है। / Liabilities are paid from the realised cash.
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