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फर्म के विघटन पर सबसे पहले कौन सा खाता बंद करने की प्रक्रिया शुरू की जाती है?
On dissolution of a firm which account closing process is initiated first?
#dissolution
#realisation
#accounts
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A वास्तविकीकरण खाता / Realisation Account
B पूंजी खाता / Capital Account
C नकद खाता / Cash Account
D आहरण खाता / Drawings Account
Explanation opens after your attempt
Correct Answer
A. वास्तविकीकरण खाता / Realisation Account
Step 1
Concept
On dissolution Realisation Account is opened to settle assets and liabilities. Remember its purpose for exams.
Step 2
Why this answer is correct
The correct answer is A. वास्तविकीकरण खाता / Realisation Account. On dissolution Realisation Account is opened to settle assets and liabilities. Remember its purpose for exams.
Step 3
Exam Tip
विघटन पर संपत्तियों और देनदारियों के निपटान हेतु वास्तविकीकरण खाता खोला जाता है। परीक्षा में इसका उद्देश्य याद रखें।
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साझेदार द्वारा वास्तविकीकरण व्यय वहन करने पर फर्म किसे क्रेडिट करेगी?
When a partner bears realisation expenses whom will the firm credit?
#partner-expense
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A नकद खाता / Cash Account
B साझेदार का पूंजी खाता / Partner's Capital Account
C बिक्री खाता / Sales Account
D खरीद खाता / Purchase Account
Explanation opens after your attempt
Correct Answer
B. साझेदार का पूंजी खाता / Partner's Capital Account
Step 1
Concept
If a partner bears the expense his capital account is credited. It represents reimbursement.
Step 2
Why this answer is correct
The correct answer is B. साझेदार का पूंजी खाता / Partner's Capital Account. If a partner bears the expense his capital account is credited. It represents reimbursement.
Step 3
Exam Tip
यदि साझेदार खर्च वहन करता है तो उसका पूंजी खाता क्रेडिट किया जाता है। यह प्रतिपूर्ति दर्शाता है।
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विघटन के समय साझेदारों की पूंजी वापसी किस आधार पर होती है?
On dissolution repayment of partners' capital is made on what basis?
#capital-repayment
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A लाभांश अनुपात / Profit Sharing Ratio
B उपलब्ध शेष राशि / Available Balance
C आहरण राशि / Drawings
D बिक्री मूल्य / Sale Value
Explanation opens after your attempt
Correct Answer
B. उपलब्ध शेष राशि / Available Balance
Step 1
Concept
Capital is repaid from the balance available after settling liabilities. The order is important.
Step 2
Why this answer is correct
The correct answer is B. उपलब्ध शेष राशि / Available Balance. Capital is repaid from the balance available after settling liabilities. The order is important.
Step 3
Exam Tip
सभी देनदारियां चुकाने के बाद उपलब्ध राशि के अनुसार पूंजी लौटाई जाती है। क्रम महत्वपूर्ण है।
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यदि वास्तविकीकरण लाभ ₹12000 है और साझेदारी अनुपात 3:1 है तो पहले साझेदार का हिस्सा कितना होगा?
If realisation profit is ₹12000 and ratio is 3:1 what is the first partner's share?
#profit-sharing
#numerical
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A ₹3000
B ₹6000
C ₹9000
D ₹12000
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Step 1
Concept
Sharing ₹12000 in 3:1 gives ₹9000 to the first partner. Ratio questions are common.
Step 2
Why this answer is correct
The correct answer is C. ₹9000. Sharing ₹12000 in 3:1 gives ₹9000 to the first partner. Ratio questions are common.
Step 3
Exam Tip
₹12000 को 3:1 में बांटने पर पहले साझेदार को ₹9000 मिलते हैं। अनुपात आधारित प्रश्न हैं।
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यदि किसी संपत्ति को साझेदार अपने उपयोग हेतु ले ले तो उसे किस मूल्य पर दर्ज किया जाता है?
If a partner takes over an asset for personal use at dissolution it is recorded at what value?
#asset-taken-over
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A नाममात्र मूल्य / Nominal Value
B सहमत मूल्य / Agreed Value
C शून्य मूल्य / Zero Value
D मूल लागत / Original Cost
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Correct Answer
B. सहमत मूल्य / Agreed Value
Step 1
Concept
Asset taken by a partner is recorded at agreed value. That value is used in realisation.
Step 2
Why this answer is correct
The correct answer is B. सहमत मूल्य / Agreed Value. Asset taken by a partner is recorded at agreed value. That value is used in realisation.
Step 3
Exam Tip
साझेदार द्वारा ली गई संपत्ति सहमत मूल्य पर दर्ज होती है। यही वास्तविकीकरण में प्रयोग होता है।
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साझेदार की ऋण राशि का भुगतान किससे पहले किया जाता है?
A partner's loan is repaid before which payment?
#partner-loan
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A बाहरी देनदारियां / External Liabilities
B साझेदारों की पूंजी / Partners' Capital
C वास्तविकीकरण व्यय / Realisation Expenses
D अवितरित देनदारियां / Unrecorded Liabilities
Explanation opens after your attempt
Correct Answer
B. साझेदारों की पूंजी / Partners' Capital
Step 1
Concept
Partner's loan is repaid before capital repayment. Settlement order is important.
Step 2
Why this answer is correct
The correct answer is B. साझेदारों की पूंजी / Partners' Capital. Partner's loan is repaid before capital repayment. Settlement order is important.
Step 3
Exam Tip
साझेदार ऋण का भुगतान पूंजी वापसी से पहले होता है। भुगतान क्रम महत्वपूर्ण है।
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फर्म बंद होने पर खातों के पूर्ण समापन को क्या कहा जाता है?
What is the complete closure of accounts on business closure called?
#definition
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A पुनर्गठन / Reconstitution
B विघटन / Dissolution
C विलय / Amalgamation
D पुनर्मूल्यांकन / Revaluation
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Correct Answer
B. विघटन / Dissolution
Step 1
Concept
Complete termination of the business is called dissolution. Keep the terminology clear.
Step 2
Why this answer is correct
The correct answer is B. विघटन / Dissolution. Complete termination of the business is called dissolution. Keep the terminology clear.
Step 3
Exam Tip
व्यवसाय के पूर्ण अंत को विघटन कहते हैं। शब्दावली स्पष्ट रखें।
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विघटन पर साझेदारों को अंतिम भुगतान किस खाते के आधार पर ज्ञात होता है?
Final payment to partners on dissolution is determined through which account?
#final-payment
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A नकद खाता / Cash Account
B बिक्री खाता / Sales Account
C खरीद खाता / Purchase Account
D वेतन खाता / Salary Account
Explanation opens after your attempt
Correct Answer
A. नकद खाता / Cash Account
Step 1
Concept
The final cash balance indicates the amount available for payment. This is practical knowledge.
Step 2
Why this answer is correct
The correct answer is A. नकद खाता / Cash Account. The final cash balance indicates the amount available for payment. This is practical knowledge.
Step 3
Exam Tip
नकद खाते का अंतिम शेष भुगतान की क्षमता बताता है। यह व्यावहारिक प्रश्न है।
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यदि साझेदार ने ₹9000 मूल्य की संपत्ति अपने पास ली तो उसका पूंजी खाता कैसे प्रभावित होगा?
If a partner takes over an asset worth ₹9000 how is the capital account affected?
#capital-adjustment
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A डेबिट होगा / Debited
B क्रेडिट होगा / Credited
C बंद होगा / Closed
D कोई प्रभाव नहीं / No Effect
Explanation opens after your attempt
Correct Answer
A. डेबिट होगा / Debited
Step 1
Concept
When a partner takes over an asset his capital account is debited. It is an adjustment entry.
Step 2
Why this answer is correct
The correct answer is A. डेबिट होगा / Debited. When a partner takes over an asset his capital account is debited. It is an adjustment entry.
Step 3
Exam Tip
साझेदार को लाभ मिलने पर उसका पूंजी खाता डेबिट किया जाता है। यह समायोजन प्रविष्टि है।
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विघटन पर नकद की कमी होने पर साझेदारों से अतिरिक्त राशि मंगाने को क्या कहा जाता है?
When cash is deficient on dissolution asking partners for additional amount is called what?
#deficiency
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A पूंजी निकासी / Capital Withdrawal
B पूंजी अभिदान / Capital Contribution
C पुनर्मूल्यांकन / Revaluation
D आरक्षण / Reservation
Explanation opens after your attempt
Correct Answer
B. पूंजी अभिदान / Capital Contribution
Step 1
Concept
Partners contribute additional capital to cover deficiencies. It may occur during closure.
Step 2
Why this answer is correct
The correct answer is B. पूंजी अभिदान / Capital Contribution. Partners contribute additional capital to cover deficiencies. It may occur during closure.
Step 3
Exam Tip
घाटे की पूर्ति हेतु साझेदार अतिरिक्त पूंजी देते हैं। यह समापन प्रक्रिया का भाग हो सकता है।
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साझेदार ऋण खाते का शेष विघटन पर किस श्रेणी में आता है?
A partner's loan balance on dissolution falls under which category?
#loan-claim
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A बाहरी दायित्व के बाद का दावा / Claim after external liabilities
B पूंजी / Capital
C राजस्व / Revenue
D स्टॉक / Stock
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Correct Answer
A. बाहरी दायित्व के बाद का दावा / Claim after external liabilities
Step 1
Concept
Partner's loan is a separate claim and is repaid before capital.
Step 2
Why this answer is correct
The correct answer is A. बाहरी दायित्व के बाद का दावा / Claim after external liabilities. Partner's loan is a separate claim and is repaid before capital.
Step 3
Exam Tip
साझेदार ऋण पूंजी से अलग दावा है और पूंजी से पहले चुकाया जाता है।
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यदि वास्तविकीकरण हानि ₹18000 है और अनुपात 2:1 है तो पहले साझेदार का हिस्सा कितना होगा?
If realisation loss is ₹18000 and ratio is 2:1 what is the first partner's share?
#loss-sharing
#numerical
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A ₹6000
B ₹9000
C ₹12000
D ₹18000
Explanation opens after your attempt
Step 1
Concept
There are 3 parts in 2:1. The first partner bears ₹12000 loss.
Step 2
Why this answer is correct
The correct answer is C. ₹12000. There are 3 parts in 2:1. The first partner bears ₹12000 loss.
Step 3
Exam Tip
2:1 में कुल 3 भाग होते हैं। पहले साझेदार का हिस्सा ₹12000 होगा।
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विघटन के समय संचित हानियों का शेष किस खाते में स्थानांतरित किया जाता है?
On dissolution the balance of accumulated losses is transferred to which account?
#accumulated-losses
#capital-accounts
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A वास्तविकीकरण खाते में / Realisation Account
B साझेदारों के पूंजी खातों में / Partners' Capital Accounts
C नकद खाते में / Cash Account
D लेनदार खाते में / Creditors' Account
Explanation opens after your attempt
Correct Answer
B. साझेदारों के पूंजी खातों में / Partners' Capital Accounts
Step 1
Concept
Accumulated losses are borne by partners and are transferred to capital accounts. Remember the profit-sharing ratio.
Step 2
Why this answer is correct
The correct answer is B. साझेदारों के पूंजी खातों में / Partners' Capital Accounts. Accumulated losses are borne by partners and are transferred to capital accounts. Remember the profit-sharing ratio.
Step 3
Exam Tip
संचित हानियां साझेदारों द्वारा वहन की जाती हैं इसलिए पूंजी खातों में स्थानांतरित होती हैं। लाभांश अनुपात याद रखें।
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