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

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यदि साझेदार ने वास्तविकीकरण व्यय स्वयं वहन किया और फर्म ने प्रतिपूर्ति नहीं की तो क्या होगा?

If a partner bears realisation expenses and the firm does not reimburse him what happens?

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Correct Answer

B. कोई प्रविष्टि नहींNo Entry

Step 1

Concept

If there is no reimbursement no entry is needed in the firm's books.

Step 2

Why this answer is correct

The correct answer is B. कोई प्रविष्टि नहीं / No Entry. If there is no reimbursement no entry is needed in the firm's books.

Step 3

Exam Tip

प्रतिपूर्ति न होने पर फर्म की पुस्तकों में कोई प्रविष्टि आवश्यक नहीं होती।

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साझेदार द्वारा ली गई संपत्ति का मूल्य किस खाते में क्रेडिट किया जाता है?

The value of an asset taken over by a partner is credited to which account?

Explanation opens after your attempt
Correct Answer

B. वास्तविकीकरण खाताRealisation Account

Step 1

Concept

Asset takeover by a partner is credited to the Realisation Account.

Step 2

Why this answer is correct

The correct answer is B. वास्तविकीकरण खाता / Realisation Account. Asset takeover by a partner is credited to the Realisation Account.

Step 3

Exam Tip

संपत्ति का अधिग्रहण वास्तविकीकरण खाते के क्रेडिट में दिखाया जाता है।

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कौन सी मद वास्तविकीकरण खाते में नहीं जाती?

Which item does not go to the Realisation Account?

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Correct Answer

C. साझेदार ऋणPartner's Loan

Step 1

Concept

Partner's loan is settled separately and is not transferred to Realisation Account.

Step 2

Why this answer is correct

The correct answer is C. साझेदार ऋण / Partner's Loan. Partner's loan is settled separately and is not transferred to Realisation Account.

Step 3

Exam Tip

साझेदार ऋण अलग से निपटाया जाता है। यह वास्तविकीकरण खाते में स्थानांतरित नहीं होता।

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यदि कुल वास्तविकीकरण लाभ ₹18000 है और अनुपात 5:4 है तो पहले साझेदार का हिस्सा कितना होगा?

If total realisation profit is ₹18000 and ratio is 5:4 what is the first partner's share?

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Correct Answer

C. ₹10000

Step 1

Concept

Dividing ₹18000 in 5:4 gives ₹10000 to the first partner.

Step 2

Why this answer is correct

The correct answer is C. ₹10000. Dividing ₹18000 in 5:4 gives ₹10000 to the first partner.

Step 3

Exam Tip

₹18000 का 5:4 में विभाजन करने पर पहला हिस्सा ₹10000 होता है।

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विघटन पर पूंजी खातों का अंतिम शेष क्या दर्शाता है?

What does the final balance of capital accounts indicate on dissolution?

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Correct Answer

B. साझेदार का अंतिम दावाFinal Claim of Partner

Step 1

Concept

The final capital balance shows the partner's final claim or obligation.

Step 2

Why this answer is correct

The correct answer is B. साझेदार का अंतिम दावा / Final Claim of Partner. The final capital balance shows the partner's final claim or obligation.

Step 3

Exam Tip

पूंजी खाते का अंतिम शेष साझेदार की प्राप्ति या देयता बताता है।

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यदि कोई साझेदार फर्म की संपत्ति ₹12000 पर लेता है तो उसका पूंजी खाता कितना प्रभावित होगा?

If a partner takes over a firm's asset at ₹12000 how is his capital account affected?

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Correct Answer

A. ₹12000 डेबिटDebit ₹12000

Step 1

Concept

When a partner takes over an asset his capital account is debited.

Step 2

Why this answer is correct

The correct answer is A. ₹12000 डेबिट / Debit ₹12000. When a partner takes over an asset his capital account is debited.

Step 3

Exam Tip

संपत्ति लेने पर साझेदार का पूंजी खाता डेबिट किया जाता है।

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वास्तविकीकरण हानि ₹9000 है और अनुपात 1:2 है। दूसरे साझेदार का हिस्सा कितना होगा?

Realisation loss is ₹9000 and ratio is 1:2. What is the second partner's share?

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Correct Answer

C. ₹6000

Step 1

Concept

In a 1:2 ratio there are 3 parts. The second partner bears ₹6000.

Step 2

Why this answer is correct

The correct answer is C. ₹6000. In a 1:2 ratio there are 3 parts. The second partner bears ₹6000.

Step 3

Exam Tip

1:2 में कुल 3 भाग होते हैं। दूसरे साझेदार का हिस्सा ₹6000 है।

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साझेदार ऋण का भुगतान बाहरी देनदारियों की तुलना में कब होता है?

When is a partner's loan repaid relative to external liabilities?

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Correct Answer

B. बाद मेंAfter

Step 1

Concept

A partner's loan is repaid after external liabilities.

Step 2

Why this answer is correct

The correct answer is B. बाद में / After. A partner's loan is repaid after external liabilities.

Step 3

Exam Tip

बाहरी देनदारियों के बाद साझेदार ऋण का भुगतान होता है।

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यदि वास्तविकीकरण खाते में कुल हानि ₹6000 है और अनुपात 1:1 है तो प्रत्येक साझेदार कितना वहन करेगा?

If total realisation loss is ₹6000 and ratio is 1:1 how much will each partner bear?

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Correct Answer

C. ₹3000

Step 1

Concept

In an equal ratio each partner bears ₹3000.

Step 2

Why this answer is correct

The correct answer is C. ₹3000. In an equal ratio each partner bears ₹3000.

Step 3

Exam Tip

समान अनुपात में दोनों साझेदार ₹3000-₹3000 वहन करेंगे।

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यदि साझेदार A और B का अनुपात 4:3 है तथा लाभ ₹14000 है तो B का हिस्सा कितना होगा?

If partners A and B share profits in ratio 4:3 and profit is ₹14000 what is B's share?

Explanation opens after your attempt
Correct Answer

A. ₹6000

Step 1

Concept

B receives 3/7 of ₹14000 which equals ₹6000.

Step 2

Why this answer is correct

The correct answer is A. ₹6000. B receives 3/7 of ₹14000 which equals ₹6000.

Step 3

Exam Tip

₹14000 का 3/7 भाग ₹6000 होता है।

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यदि साझेदार ने ₹7000 की संपत्ति ली और ₹7000 की देनदारी भी ली तो शुद्ध प्रभाव क्या होगा?

If a partner takes over an asset of ₹7000 and also a liability of ₹7000 what is the net effect?

Explanation opens after your attempt
Correct Answer

C. कोई शुद्ध प्रभाव नहींNo Net Effect

Step 1

Concept

Taking equal asset and liability amounts results in no net effect.

Step 2

Why this answer is correct

The correct answer is C. कोई शुद्ध प्रभाव नहीं / No Net Effect. Taking equal asset and liability amounts results in no net effect.

Step 3

Exam Tip

समान राशि की संपत्ति और देनदारी लेने से शुद्ध प्रभाव शून्य है।

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यदि सभी दावे चुकाने के बाद कोई नकद शेष नहीं बचता तो साझेदारों को क्या मिलेगा?

If no cash remains after settling all claims what will partners receive?

Explanation opens after your attempt
Correct Answer

B. कुछ नहींNothing

Step 1

Concept

If no cash remains partners receive nothing.

Step 2

Why this answer is correct

The correct answer is B. कुछ नहीं / Nothing. If no cash remains partners receive nothing.

Step 3

Exam Tip

नकद शेष न होने पर साझेदारों को कोई भुगतान नहीं मिलेगा।

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