Class 12 Accountancy - Dissolution Of A Partnership Firm - Realisation Account Easy Quiz

Accountancy Dissolution Of A Partnership Firm Realisation Account Easy Class 12 Level 40

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Question 1/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

फर्म के विघटन पर कौन सा खाता तैयार किया जाता है?

Which account is prepared on dissolution of a firm?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

A Realisation Account is prepared on dissolution. It shows profit or loss.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. A Realisation Account is prepared on dissolution. It shows profit or loss.

Step 3

Exam Tip

विघटन पर साकारण खाता बनाया जाता है। यह लाभ या हानि ज्ञात करता है।

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Question 2/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण लाभ किस खाते में स्थानांतरित किया जाता है?

Realisation profit is transferred to which account?

Explanation opens after your attempt

Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Step 1

Concept

Profit is transferred to partners' capital accounts in profit-sharing ratio.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों के पूंजी खाते / Partners' Capital Accounts. Profit is transferred to partners' capital accounts in profit-sharing ratio.

Step 3

Exam Tip

लाभ साझेदारी अनुपात में पूंजी खातों में जाता है।

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Question 3/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण हानि किस खाते में स्थानांतरित की जाती है?

Realisation loss is transferred to which account?

Explanation opens after your attempt

Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Step 1

Concept

Loss is distributed to partners' capital accounts.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों के पूंजी खाते / Partners' Capital Accounts. Loss is distributed to partners' capital accounts.

Step 3

Exam Tip

हानि भागीदारों के पूंजी खातों में बांटी जाती है।

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Question 4/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन व्यय सामान्यतः किस खाते में डेबिट किया जाता है?

Dissolution expenses are generally debited to which account?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Dissolution expenses are recorded in the Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Dissolution expenses are recorded in the Realisation Account.

Step 3

Exam Tip

विघटन व्यय साकारण खाते में दर्ज होता है।

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Question 5/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि परिसंपत्ति ₹10000 में बेची जाए तो साकारण खाते में क्या होगा?

If an asset is sold for ₹10000 what is credited to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. ₹10000

Step 1

Concept

Sale value is credited to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. ₹10000. Sale value is credited to Realisation Account.

Step 3

Exam Tip

बिक्री मूल्य साकारण खाते में जमा होता है।

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Question 6/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते का मुख्य उद्देश्य क्या है?

What is the main purpose of Realisation Account?

Explanation opens after your attempt

Correct Answer

A. लाभ या हानि ज्ञात करनाAscertain profit or loss

Step 1

Concept

It determines profit or loss on dissolution.

Step 2

Why this answer is correct

The correct answer is A. लाभ या हानि ज्ञात करना / Ascertain profit or loss. It determines profit or loss on dissolution.

Step 3

Exam Tip

यह विघटन पर लाभ या हानि बताता है।

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Question 7/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

कौन सी मद साकारण खाते में नहीं जाती?

Which item does not go to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. नकदCash

Step 1

Concept

Cash remains in the cash account directly.

Step 2

Why this answer is correct

The correct answer is A. नकद / Cash. Cash remains in the cash account directly.

Step 3

Exam Tip

नकद सीधे नकद खाते में रहता है।

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Question 8/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण लाभ ₹6000 है तो इसका लाभ किसे मिलेगा?

If realisation profit is ₹6000 who gets the benefit?

Explanation opens after your attempt

Correct Answer

A. भागीदारों कोPartners

Step 1

Concept

Profit is shared among partners.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों को / Partners. Profit is shared among partners.

Step 3

Exam Tip

लाभ भागीदारों में बांटा जाता है।

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Question 9/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर पूंजी खाते क्यों बंद किए जाते हैं?

Why are capital accounts closed on dissolution?

Explanation opens after your attempt

Correct Answer

A. फर्म समाप्त हो जाती हैFirm ceases

Step 1

Concept

All accounts are closed when the firm ends.

Step 2

Why this answer is correct

The correct answer is A. फर्म समाप्त हो जाती है / Firm ceases. All accounts are closed when the firm ends.

Step 3

Exam Tip

फर्म समाप्त होने पर सभी खाते बंद होते हैं।

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Question 10/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय बैंक खाते का उपयोग किसलिए होता है?

Why is the bank account used during dissolution?

Explanation opens after your attempt

Correct Answer

A. प्राप्ति और भुगतान हेतुReceipts and payments

Step 1

Concept

All cash transactions are recorded in the bank account.

Step 2

Why this answer is correct

The correct answer is A. प्राप्ति और भुगतान हेतु / Receipts and payments. All cash transactions are recorded in the bank account.

Step 3

Exam Tip

सभी नकद लेनदेन बैंक खाते में दर्ज होते हैं।

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Question 11/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

कौन सा खाता विघटन के बाद शून्य हो जाता है?

Which account becomes nil after dissolution?

Explanation opens after your attempt

Correct Answer

A. पूंजी खाताCapital Account

Step 1

Concept

Capital accounts are closed after final settlement.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाता / Capital Account. Capital accounts are closed after final settlement.

Step 3

Exam Tip

अंतिम निपटान के बाद पूंजी खाते बंद हो जाते हैं।

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Question 12/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में परिसंपत्तियां किस पक्ष में दर्ज होती हैं?

On which side are assets recorded in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. डेबिट पक्षDebit side

Step 1

Concept

Assets are debited at book value.

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष / Debit side. Assets are debited at book value.

Step 3

Exam Tip

परिसंपत्तियां बही मूल्य पर डेबिट की जाती हैं।

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Question 13/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में देनदारियां किस पक्ष में दर्ज होती हैं?

On which side are liabilities recorded in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट पक्षCredit side

Step 1

Concept

Liabilities are recorded on the credit side.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट पक्ष / Credit side. Liabilities are recorded on the credit side.

Step 3

Exam Tip

देनदारियां क्रेडिट पक्ष में दर्ज होती हैं।

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Question 14/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण हानि ₹4000 हो तो क्या होगा?

If realisation loss is ₹4000 what happens?

Explanation opens after your attempt

Correct Answer

A. भागीदारों में बांटी जाएगीShared among partners

Step 1

Concept

Loss is shared in the profit-sharing ratio.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों में बांटी जाएगी / Shared among partners. Loss is shared in the profit-sharing ratio.

Step 3

Exam Tip

हानि लाभांश अनुपात में बांटी जाती है।

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Question 15/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

नकद शेष अंततः किस खाते को प्रभावित करता है?

The final cash balance ultimately affects which account?

Explanation opens after your attempt

Correct Answer

A. पूंजी खातेCapital Accounts

Step 1

Concept

Final distribution relates to capital accounts.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाते / Capital Accounts. Final distribution relates to capital accounts.

Step 3

Exam Tip

अंतिम वितरण पूंजी खातों से जुड़ा होता है।

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Question 16/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि स्टॉक ₹5000 में बेचा गया तो साकारण खाते में क्या जमा होगा?

If stock is sold for ₹5000 what is credited to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. ₹5000

Step 1

Concept

Sale proceeds are credited.

Step 2

Why this answer is correct

The correct answer is A. ₹5000. Sale proceeds are credited.

Step 3

Exam Tip

बिक्री मूल्य क्रेडिट किया जाता है।

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Question 17/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय कौन सा खाता अस्थायी रूप से बनाया जाता है?

Which account is created temporarily during dissolution?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Realisation Account is created only for dissolution.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Realisation Account is created only for dissolution.

Step 3

Exam Tip

साकारण खाता केवल विघटन हेतु बनाया जाता है।

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Question 18/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में प्राप्त नकद किस पक्ष से संबंधित होता है?

Cash received in Realisation Account relates to which side?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट पक्षCredit side

Step 1

Concept

Receipts are recorded on the credit side.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट पक्ष / Credit side. Receipts are recorded on the credit side.

Step 3

Exam Tip

प्राप्तियां क्रेडिट पक्ष में दर्ज होती हैं।

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Question 19/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय भागीदारों का अंतिम निपटान किस खाते से जुड़ा होता है?

Final settlement of partners is linked to which account?

Explanation opens after your attempt

Correct Answer

A. पूंजी खाताCapital Account

Step 1

Concept

Final payment is based on capital accounts.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाता / Capital Account. Final payment is based on capital accounts.

Step 3

Exam Tip

अंतिम भुगतान पूंजी खातों के आधार पर होता है।

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Question 20/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन में नकद और बैंक खाते का मुख्य कार्य क्या है?

What is the main role of cash and bank accounts in dissolution?

Explanation opens after your attempt

Correct Answer

A. प्राप्ति और भुगतान दर्ज करनाRecord receipts and payments

Step 1

Concept

Cash transactions are recorded in these accounts.

Step 2

Why this answer is correct

The correct answer is A. प्राप्ति और भुगतान दर्ज करना / Record receipts and payments. Cash transactions are recorded in these accounts.

Step 3

Exam Tip

नकद लेनदेन इन्हीं खातों में दर्ज होते हैं।

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Question 21/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर लाभ या हानि ज्ञात करने के लिए कौन सा खाता सबसे महत्वपूर्ण है?

Which account is most important to ascertain profit or loss on dissolution?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Realisation Account shows profit or loss.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Realisation Account shows profit or loss.

Step 3

Exam Tip

साकारण खाता ही लाभ या हानि बताता है।

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Question 22/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साझेदारी फर्म के विघटन पर अंतिम लेखांकन कार्य क्या है?

What is the final accounting task on dissolution of a partnership firm?

Explanation opens after your attempt

Correct Answer

A. खातों का समापनClosing accounts

Step 1

Concept

Closing all accounts is the final task.

Step 2

Why this answer is correct

The correct answer is A. खातों का समापन / Closing accounts. Closing all accounts is the final task.

Step 3

Exam Tip

सभी खातों का समापन अंतिम कार्य है।

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Question 23/23 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन में साकारण खाते का परिणाम क्या हो सकता है?

What can be the result of a Realisation Account?

Explanation opens after your attempt

Correct Answer

A. लाभ या हानिProfit or loss

Step 1

Concept

Realisation Account may show either profit or loss.

Step 2

Why this answer is correct

The correct answer is A. लाभ या हानि / Profit or loss. Realisation Account may show either profit or loss.

Step 3

Exam Tip

साकारण खाते से लाभ या हानि दोनों ज्ञात हो सकते हैं।

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