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Class 12 Accountancy - Dissolution Of A Partnership Firm - Partner Accounts Easy Quiz

Accountancy Dissolution Of A Partnership Firm Partner Accounts Easy Class 12 Level 45

Level 45 • 50/50 questions • 40 seconds per question.

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Question 1/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में यदि सभी संपत्तियाँ ₹25000 में बिकती हैं जबकि पुस्तकीय मूल्य ₹20000 था, तो क्या होगा?

If all assets are sold for ₹25000 while their book value was ₹20000, what happens?

Explanation opens after your attempt
Correct Answer

B. ₹5000 लाभ

Explanation

Simple Explanation

बिक्री मूल्य अधिक होने पर ₹5000 का लाभ होता है। / Since sale price is higher, it results in ₹5000 profit.

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Question 2/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदार ₹9000 के स्थान पर ₹9500 देते हैं, तो क्या परिणाम होगा?

If debtors pay ₹9500 instead of ₹9000, what is the result?

Explanation opens after your attempt
Correct Answer

B. ₹500 लाभ

Explanation

Simple Explanation

अधिक प्राप्ति से ₹500 का लाभ होता है। / Extra receipt leads to ₹500 profit.

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Question 3/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में यदि कोई देनदारी ₹4000 में निपटाई जाती है जबकि पुस्तकीय मूल्य ₹4500 था, तो क्या होगा?

If a liability is settled for ₹4000 while its book value was ₹4500, what happens?

Explanation opens after your attempt
Correct Answer

B. ₹500 लाभ

Explanation

Simple Explanation

कम भुगतान से ₹500 का लाभ होता है। / Settlement below value gives ₹500 profit.

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Question 4/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि कोई व्यय ₹3000 हुआ तो उसे किस पक्ष में दर्ज करेंगे?

If an expense of ₹3000 is incurred, where is it recorded?

Explanation opens after your attempt
Correct Answer

B. डेबिट पक्ष

Explanation

Simple Explanation

व्यय हमेशा डेबिट पक्ष में दर्ज होता है। / Expenses are always recorded on debit side.

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Question 5/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि सभी देनदारियाँ ₹12000 में निपटाई जाती हैं जबकि पुस्तकीय मूल्य ₹12000 था, तो क्या होगा?

If all liabilities are settled for ₹12000 equal to book value, what happens?

Explanation opens after your attempt
Correct Answer

C. कोई लाभ या हानि नहीं

Explanation

Simple Explanation

समान निपटान पर कोई लाभ या हानि नहीं होती। / No profit or loss when settled at book value.

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Question 6/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि मशीनरी ₹6000 में बिकती है और पुस्तकीय मूल्य ₹8000 है, तो क्या होगा?

If machinery is sold for ₹6000 and book value is ₹8000, what happens?

Explanation opens after your attempt
Correct Answer

B. ₹2000 हानि

Explanation

Simple Explanation

कम मूल्य पर बिक्री से हानि होती है। / Sale below book value causes loss.

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Question 7/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में नकद प्राप्ति किस पक्ष में दर्ज होती है?

Where is cash received recorded in Realisation Account?

Explanation opens after your attempt
Correct Answer

B. क्रेडिट पक्ष

Explanation

Simple Explanation

नकद प्राप्ति क्रेडिट पक्ष में दर्ज होती है। / Cash receipt is recorded on credit side.

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Question 8/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में गुडविल को किस रूप में दिखाया जाता है?

How is goodwill shown in Realisation Account?

Explanation opens after your attempt
Correct Answer

B. डेबिट

Explanation

Simple Explanation

गुडविल एक संपत्ति है इसलिए डेबिट होता है। / Goodwill is an asset so it is debited.

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Question 9/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि कोई संपत्ति ₹10000 में बिकती है और पुस्तकीय मूल्य ₹10000 था, तो क्या होगा?

If an asset is sold for ₹10000 equal to its book value, what happens?

Explanation opens after your attempt
Correct Answer

C. कोई लाभ या हानि नहीं

Explanation

Simple Explanation

समान मूल्य पर बिक्री से कोई लाभ या हानि नहीं होती। / No profit or loss at equal value.

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Question 10/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में संपत्तियाँ किस मूल्य पर ली जाती हैं?

At what value are assets taken in Realisation Account?

Explanation opens after your attempt
Correct Answer

B. पुस्तकीय मूल्य

Explanation

Simple Explanation

संपत्तियाँ पुस्तकीय मूल्य पर ली जाती हैं। / Assets are taken at book value.

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Question 11/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदार ₹2000 कम देते हैं, तो क्या होगा?

If debtors pay ₹2000 less, what happens?

Explanation opens after your attempt
Correct Answer

B. हानि

Explanation

Simple Explanation

कम प्राप्ति से हानि होती है। / Short receipt causes loss.

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Question 12/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में देनदारी का भुगतान किस पक्ष में आता है?

Where is liability payment recorded?

Explanation opens after your attempt
Correct Answer

B. डेबिट पक्ष

Explanation

Simple Explanation

देयताओं का भुगतान डेबिट पक्ष में दर्ज होता है। / Liability payment is recorded on debit side.

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Question 13/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि व्यय बढ़ता है तो क्या प्रभाव होगा?

If expenses increase, what is the effect?

Explanation opens after your attempt
Correct Answer

B. हानि

Explanation

Simple Explanation

अधिक व्यय से हानि होती है। / Higher expenses lead to loss.

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Question 14/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि संपत्ति अधिक मूल्य पर बिकती है तो क्या होगा?

If asset is sold at higher value, what happens?

Explanation opens after your attempt
Correct Answer

B. लाभ

Explanation

Simple Explanation

अधिक मूल्य पर बिक्री से लाभ होता है। / Higher sale price results in profit.

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Question 15/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि नकद अधिक प्राप्त होता है तो क्या होगा?

If cash received is more, what happens?

Explanation opens after your attempt
Correct Answer

A. लाभ

Explanation

Simple Explanation

अधिक नकद प्राप्ति लाभ दर्शाती है। / Excess cash receipt indicates profit.

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Question 16/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि सभी लेनदेन बराबर हों तो क्या होगा?

If all transactions are equal, what happens?

Explanation opens after your attempt
Correct Answer

C. कोई लाभ या हानि नहीं

Explanation

Simple Explanation

कोई शुद्ध प्रभाव नहीं होता। / No net profit or loss.

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Question 17/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदारी कम में निपटती है तो क्या होगा?

If liability is settled at lower value, what happens?

Explanation opens after your attempt
Correct Answer

A. लाभ

Explanation

Simple Explanation

कम भुगतान से लाभ होता है। / Lower payment results in profit.

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Question 18/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदार अधिक भुगतान करते हैं तो क्या होगा?

If debtors overpay, what happens?

Explanation opens after your attempt
Correct Answer

A. लाभ

Explanation

Simple Explanation

अधिक भुगतान लाभ है। / Overpayment results in profit.

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Question 19/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में संपत्ति का निपटान कैसे होता है?

How is asset disposal recorded?

Explanation opens after your attempt
Correct Answer

A. डेबिट

Explanation

Simple Explanation

संपत्ति डेबिट होती है। / Assets are debited.

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Question 20/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में देयता किस पक्ष में होती है?

Where is liability recorded?

Explanation opens after your attempt
Correct Answer

A. डेबिट

Explanation

Simple Explanation

देयता डेबिट पक्ष में होती है। / Liability is debited.

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Question 21/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि संपत्ति नहीं बिकती तो क्या होगा?

If asset is not sold, what happens?

Explanation opens after your attempt
Correct Answer

A. पुस्तकीय मूल्य लिया जाता है

Explanation

Simple Explanation

पुस्तकीय मूल्य माना जाता है। / Book value is taken.

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Question 22/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि हानि होती है तो क्या प्रभाव होगा?

If loss occurs, what is the effect?

Explanation opens after your attempt
Correct Answer

A. पूंजी घटती है

Explanation

Simple Explanation

हानि से पूंजी घटती है। / Loss reduces capital.

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Question 23/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदारी अधिक भुगतान हो तो क्या होगा?

If liability is overpaid, what happens?

Explanation opens after your attempt
Correct Answer

A. हानि

Explanation

Simple Explanation

अधिक भुगतान हानि है। / Overpayment is loss.

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Question 24/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि संपत्ति का मूल्य बराबर हो तो क्या होगा?

If asset value equals sale value, what happens?

Explanation opens after your attempt
Correct Answer

A. कोई लाभ या हानि नहीं

Explanation

Simple Explanation

कोई प्रभाव नहीं होता। / No effect.

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Question 25/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि हानि होती है तो क्या होगा?

If loss occurs, what happens?

Explanation opens after your attempt
Correct Answer

A. पूंजी घटती है

Explanation

Simple Explanation

हानि से पूंजी घटती है। / Loss reduces capital.

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Question 26/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते का परिणाम क्या है?

What is result?

Explanation opens after your attempt
Correct Answer

A. लाभ या हानि

Explanation

Simple Explanation

यह लाभ या हानि देता है। / It shows profit or loss.

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Question 27/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि संपत्ति अधिक प्राप्त हो तो क्या होगा?

If asset gives higher value, what happens?

Explanation opens after your attempt
Correct Answer

A. लाभ

Explanation

Simple Explanation

अधिक प्राप्ति लाभ है। / Excess realization is profit.

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Question 28/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि व्यय अधिक हो तो क्या होगा?

If expenses are high, what happens?

Explanation opens after your attempt
Correct Answer

A. हानि

Explanation

Simple Explanation

अधिक व्यय से हानि होती है। / Higher expenses cause loss.

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Question 29/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में संपत्ति किसमें जाती है?

Where do assets go?

Explanation opens after your attempt
Correct Answer

A. डेबिट

Explanation

Simple Explanation

संपत्ति डेबिट होती है। / Assets are debited.

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Question 30/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि नकद अधिक हो तो क्या होगा?

If cash is higher, what happens?

Explanation opens after your attempt
Correct Answer

A. लाभ

Explanation

Simple Explanation

अधिक नकद लाभ है। / More cash means profit.

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Question 31/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते का उपयोग किसलिए?

Use of account?

Explanation opens after your attempt
Correct Answer

A. निपटान

Explanation

Simple Explanation

यह निपटान के लिए है। / Used for settlement.

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Question 32/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते का अंतिम उद्देश्य क्या है?

Final objective?

Explanation opens after your attempt
Correct Answer

A. लाभहानि ज्ञात करना

Explanation

Simple Explanation

यह लाभ या हानि ज्ञात करता है। / It determines profit or loss.

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Question 33/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में यदि संपत्ति का पुस्तकीय मूल्य ₹12000 है और इसे ₹9000 में बेचा जाता है, तो क्या परिणाम होगा?

If an asset with book value ₹12000 is sold for ₹9000 in Realisation Account, what is the result?

Explanation opens after your attempt
Correct Answer

B. ₹3000 हानि

Explanation

Simple Explanation

पुस्तकीय मूल्य से कम बिक्री पर ₹3000 की हानि होती है। / Sale below book value results in ₹3000 loss.

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Question 34/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदार ₹15000 में से ₹14000 ही देते हैं, तो क्या होगा?

If debtors pay ₹14000 out of ₹15000, what happens?

Explanation opens after your attempt
Correct Answer

B. ₹1000 हानि

Explanation

Simple Explanation

कम प्राप्ति से ₹1000 की हानि होती है। / Short receipt of ₹1000 leads to loss.

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Question 35/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में व्यय ₹5000 है, इसे किस पक्ष में दिखाया जाएगा?

An expense of ₹5000 in Realisation Account is shown on which side?

Explanation opens after your attempt
Correct Answer

B. डेबिट पक्ष

Explanation

Simple Explanation

सभी व्यय डेबिट पक्ष में दर्ज होते हैं। / All expenses are recorded on the debit side.

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Question 36/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदारी ₹8000 को ₹8000 में ही निपटाया जाता है, तो क्या होगा?

If a liability of ₹8000 is settled for ₹8000, what happens?

Explanation opens after your attempt
Correct Answer

C. कोई लाभ या हानि नहीं

Explanation

Simple Explanation

समान निपटान पर कोई लाभ या हानि नहीं होती। / No profit or loss at equal settlement.

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Question 37/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि सभी संपत्तियाँ पुस्तकीय मूल्य से अधिक में बिकती हैं, तो क्या होगा?

If all assets are sold above book value, what happens?

Explanation opens after your attempt
Correct Answer

B. लाभ

Explanation

Simple Explanation

अधिक मूल्य पर बिक्री से लाभ होता है। / Sale above book value results in profit.

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Question 38/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में नकद प्राप्ति ₹20000 है और भुगतान ₹18000 है, तो क्या होगा?

If cash receipts are ₹20000 and payments are ₹18000, what happens?

Explanation opens after your attempt
Correct Answer

B. ₹2000 लाभ

Explanation

Simple Explanation

अधिक प्राप्ति से ₹2000 लाभ होता है। / Excess receipts give ₹2000 profit.

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Question 39/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि मशीनरी का मूल्य ₹10000 है और यह ₹10000 में ही बिकती है, तो क्या होगा?

If machinery of ₹10000 is sold for ₹10000, what happens?

Explanation opens after your attempt
Correct Answer

C. कोई लाभ या हानि नहीं

Explanation

Simple Explanation

समान मूल्य पर बिक्री से कोई लाभ या हानि नहीं होती। / No profit or loss at equal value.

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Question 40/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में गुडविल को कैसे दर्ज किया जाता है?

How is goodwill recorded in Realisation Account?

Explanation opens after your attempt
Correct Answer

B. डेबिट

Explanation

Simple Explanation

गुडविल एक संपत्ति होने के कारण डेबिट होता है। / Goodwill is an asset so it is debited.

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Question 41/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदारी ₹6000 को ₹5000 में निपटाया जाए, तो क्या होगा?

If a liability of ₹6000 is settled for ₹5000, what happens?

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Correct Answer

B. ₹1000 लाभ

Explanation

Simple Explanation

कम भुगतान से ₹1000 लाभ होता है। / Lower payment results in ₹1000 profit.

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Question 42/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि व्यय ₹3000 है, तो इसका प्रभाव क्या होगा?

If expense is ₹3000, what is its effect?

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Correct Answer

B. हानि बढ़ेगी

Explanation

Simple Explanation

व्यय से हानि बढ़ती है। / Expense increases loss.

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Question 43/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदार ₹20000 में से ₹22000 देते हैं, तो क्या होगा?

If debtors pay ₹22000 out of ₹20000, what happens?

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Correct Answer

B. ₹2000 लाभ

Explanation

Simple Explanation

अधिक प्राप्ति से लाभ होता है। / Excess receipt results in profit.

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Question 44/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि संपत्ति ₹7000 में बिकती है और उसका मूल्य ₹9000 था, तो क्या होगा?

If an asset is sold for ₹7000 with book value ₹9000, what happens?

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Correct Answer

B. ₹2000 हानि

Explanation

Simple Explanation

कम बिक्री से हानि होती है। / Loss occurs on lower sale price.

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Question 45/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते का परिणाम कहाँ जाता है?

Where is Realisation Account result transferred?

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Correct Answer

A. पूंजी खाते

Explanation

Simple Explanation

लाभ/हानि पूंजी खाते में जाता है। / Profit/loss is transferred to capital accounts.

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Question 46/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि सभी देनदारियाँ ₹10000 में निपटाई जाएँ और भुगतान ₹9000 हो, तो क्या होगा?

If liabilities of ₹10000 are settled for ₹9000, what happens?

Explanation opens after your attempt
Correct Answer

B. ₹1000 लाभ

Explanation

Simple Explanation

कम भुगतान से लाभ होता है। / Lower payment results in profit.

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Question 47/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि व्यय कम हो, तो क्या प्रभाव होगा?

If expenses are low, what is the effect?

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Correct Answer

A. लाभ बढ़ेगा

Explanation

Simple Explanation

कम व्यय से लाभ बढ़ता है। / Lower expenses increase profit.

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Question 48/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में कौन शामिल नहीं होता?

What is not included in Realisation Account?

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Correct Answer

C. पूंजी

Explanation

Simple Explanation

पूंजी इस खाते में शामिल नहीं होती। / Capital is not included.

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Question 49/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि कुल प्राप्ति ₹15000 और कुल भुगतान ₹15000 है, तो क्या होगा?

If total receipts and payments are both ₹15000, what happens?

Explanation opens after your attempt
Correct Answer

C. कोई लाभ या हानि नहीं

Explanation

Simple Explanation

दोनों बराबर होने पर कोई लाभ या हानि नहीं होती। / No profit or loss when equal.

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Question 50/50 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में यदि एक संपत्ति ₹5000 में बेची जाती है जबकि उसका पुस्तकीय मूल्य ₹6500 था, तो क्या परिणाम होगा?

If an asset is sold for ₹5000 while its book value was ₹6500 in Realisation Account, what is the result?

Explanation opens after your attempt
Correct Answer

B. ₹1500 हानि

Explanation

Simple Explanation

पुस्तकीय मूल्य से कम प्राप्ति होने पर ₹1500 की हानि होती है। / Sale below book value results in ₹1500 loss.

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