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

Accountancy Dissolution Of A Partnership Firm Realisation Account Easy Class 12 Level 41

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Question 1/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर कौन सा विशेष खाता खोला जाता है?

Which special account is opened on dissolution?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Realisation Account is prepared to determine profit or loss.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Realisation Account is prepared to determine profit or loss.

Step 3

Exam Tip

साकारण खाता लाभ या हानि ज्ञात करने के लिए बनाया जाता है।

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Question 2/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर साकारण लाभ किसे दिया जाता है?

To whom is realisation profit transferred on dissolution?

Explanation opens after your attempt

Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Step 1

Concept

Realisation profit is shared in the profit-sharing ratio.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों के पूंजी खाते / Partners' Capital Accounts. Realisation profit is shared in the profit-sharing ratio.

Step 3

Exam Tip

साकारण लाभ लाभांश अनुपात में बांटा जाता है।

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Question 3/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर साकारण हानि का क्या किया जाता है?

What is done with realisation loss on dissolution?

Explanation opens after your attempt

Correct Answer

A. भागीदारों में बांटी जाती हैShared among partners

Step 1

Concept

Loss is transferred to partners' capital accounts.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों में बांटी जाती है / Shared among partners. Loss is transferred to partners' capital accounts.

Step 3

Exam Tip

हानि भागीदारों के पूंजी खातों में स्थानांतरित होती है।

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Question 4/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

नकद और बैंक शेष सामान्यतः किस खाते में नहीं भेजे जाते?

Cash and bank balances are generally not transferred to which account?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Cash and bank balances remain in their own accounts.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Cash and bank balances remain in their own accounts.

Step 3

Exam Tip

नकद और बैंक शेष सीधे अपने खातों में रहते हैं।

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Question 5/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन व्यय सामान्यतः किस खाते में दर्ज किए जाते हैं?

Dissolution expenses are generally recorded in which account?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Dissolution expenses are debited to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Dissolution expenses are debited to Realisation Account.

Step 3

Exam Tip

विघटन व्यय साकारण खाते में डेबिट होते हैं।

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Question 6/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि परिसंपत्ति ₹9000 में बेची गई तो साकारण खाते में क्या दर्ज होगा?

If an asset is sold for ₹9000 what is recorded in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. ₹9000 क्रेडिट₹9000 credit

Step 1

Concept

Sale proceeds are credited.

Step 2

Why this answer is correct

The correct answer is A. ₹9000 क्रेडिट / ₹9000 credit. Sale proceeds are credited.

Step 3

Exam Tip

बिक्री से प्राप्त राशि क्रेडिट की जाती है।

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Question 7/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते का अंतिम परिणाम क्या हो सकता है?

What can be the final result of 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 निकल सकते हैं।

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Question 8/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय कौन सी परिसंपत्ति सामान्यतः साकारण खाते में नहीं जाती?

Which asset is generally not transferred to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. नकदCash

Step 1

Concept

Cash remains in a separate account.

Step 2

Why this answer is correct

The correct answer is A. नकद / Cash. Cash remains in a separate account.

Step 3

Exam Tip

नकद अलग खाते में रहता है।

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Question 9/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर पूंजी खातों का क्या किया जाता है?

What is done with capital accounts on dissolution?

Explanation opens after your attempt

Correct Answer

A. बंद किया जाता हैClosed

Step 1

Concept

Capital accounts are closed after final settlement.

Step 2

Why this answer is correct

The correct answer is A. बंद किया जाता है / Closed. Capital accounts are closed after final settlement.

Step 3

Exam Tip

अंतिम भुगतान के बाद पूंजी खाते बंद हो जाते हैं।

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Question 10/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते में बिक्री से प्राप्त नकद किस पक्ष में दर्ज होता है?

On which side is cash received from sale recorded in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट पक्षCredit side

Step 1

Concept

Sale proceeds are credited.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट पक्ष / Credit side. Sale proceeds are credited.

Step 3

Exam Tip

बिक्री से प्राप्त राशि क्रेडिट की जाती है।

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Question 11/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन में बैंक खाते का मुख्य उपयोग क्या है?

What is the main use of the bank account in dissolution?

Explanation opens after your attempt

Correct Answer

A. प्राप्ति और भुगतान दर्ज करनाRecord receipts 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 दर्ज करना / Record 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 12/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण लाभ किस अनुपात में बांटा जाता है?

In which ratio is realisation profit shared?

Explanation opens after your attempt

Correct Answer

A. लाभांश अनुपातProfit-sharing ratio

Step 1

Concept

The profit-sharing ratio is used.

Step 2

Why this answer is correct

The correct answer is A. लाभांश अनुपात / Profit-sharing ratio. The profit-sharing ratio is used.

Step 3

Exam Tip

लाभांश अनुपात का उपयोग किया जाता है।

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Question 13/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते का शेष अंत में कहाँ स्थानांतरित किया जाता है?

Where is the balance of Realisation Account transferred finally?

Explanation opens after your attempt

Correct Answer

A. भागीदारों के पूंजी खातों मेंTo partners' capital accounts

Step 1

Concept

Realisation profit or loss is transferred to capital accounts.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों के पूंजी खातों में / To partners' capital accounts. Realisation profit or loss is transferred to capital accounts.

Step 3

Exam Tip

साकारण लाभ या हानि पूंजी खातों में स्थानांतरित होती है।

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Question 14/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

कौन सा खाता विघटन के समय लाभ या हानि ज्ञात करने में सहायता करता है?

Which account helps determine profit or loss on dissolution?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Realisation Account shows the final profit or loss.

Step 2

Why this answer is correct

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

Step 3

Exam Tip

साकारण खाता अंतिम लाभ या हानि दर्शाता है।

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Question 15/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि देनदारियां पुस्तकीय मूल्य पर चुका दी जाएं तो साकारण खाते पर क्या प्रभाव होगा?

If liabilities are settled at book value what is the effect on Realisation Account?

Explanation opens after your attempt

Correct Answer

A. कोई लाभ या हानि नहींNo profit or loss

Step 1

Concept

Settlement at book value creates no difference.

Step 2

Why this answer is correct

The correct answer is A. कोई लाभ या हानि नहीं / No profit or loss. Settlement at book value creates no difference.

Step 3

Exam Tip

पुस्तकीय मूल्य पर निपटान से अंतर नहीं बनता।

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Question 16/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन व्यय का भुगतान होने पर बैंक खाता क्या दर्शाएगा?

What will the bank account show when dissolution expenses are paid?

Explanation opens after your attempt

Correct Answer

A. भुगतानPayment

Step 1

Concept

Expense payment appears on the payment side of bank account.

Step 2

Why this answer is correct

The correct answer is A. भुगतान / Payment. Expense payment appears on the payment side of bank account.

Step 3

Exam Tip

व्यय का भुगतान बैंक खाते में भुगतान पक्ष में आता है।

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Question 17/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

किस स्थिति में साकारण लाभ उत्पन्न हो सकता है?

In which situation can realisation profit arise?

Explanation opens after your attempt

Correct Answer

A. परिसंपत्तियां अधिक मूल्य पर बिकेंAssets sold above book value

Step 1

Concept

Higher proceeds can create realisation profit.

Step 2

Why this answer is correct

The correct answer is A. परिसंपत्तियां अधिक मूल्य पर बिकें / Assets sold above book value. Higher proceeds can create realisation profit.

Step 3

Exam Tip

अधिक प्राप्ति से साकारण लाभ हो सकता है।

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Question 18/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

किस स्थिति में साकारण हानि उत्पन्न हो सकती है?

In which situation can realisation loss arise?

Explanation opens after your attempt

Correct Answer

A. परिसंपत्तियां कम मूल्य पर बिकेंAssets sold below book value

Step 1

Concept

Lower proceeds can result in realisation loss.

Step 2

Why this answer is correct

The correct answer is A. परिसंपत्तियां कम मूल्य पर बिकें / Assets sold below book value. Lower proceeds can result in realisation loss.

Step 3

Exam Tip

कम प्राप्ति से साकारण हानि हो सकती है।

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Question 19/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय पुस्तकीय परिसंपत्तियों का स्थानांतरण किस खाते में होता है?

To which account are book assets transferred at dissolution?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

All non-cash assets are transferred to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. All non-cash assets are transferred to Realisation Account.

Step 3

Exam Tip

सभी गैर-नकद परिसंपत्तियां साकारण खाते में जाती हैं।

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Question 20/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि देनदार ₹4000 नकद में वसूले जाएं तो बैंक खाते में क्या होगा?

If debtors of ₹4000 are realised in cash what happens in bank account?

Explanation opens after your attempt

Correct Answer

A. ₹4000 की प्राप्तिReceipt of ₹4000

Step 1

Concept

Collection is recorded as a receipt in bank account.

Step 2

Why this answer is correct

The correct answer is A. ₹4000 की प्राप्ति / Receipt of ₹4000. Collection is recorded as a receipt in bank account.

Step 3

Exam Tip

वसूली बैंक खाते में प्राप्ति होती है।

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Question 21/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते का उपयोग मुख्यतः किस लिए किया जाता है?

Realisation Account is mainly used for what purpose?

Explanation opens after your attempt

Correct Answer

A. परिसंपत्तियों और देनदारियों के निपटान हेतुSettlement of assets and liabilities

Step 1

Concept

It determines profit or loss from settlement.

Step 2

Why this answer is correct

The correct answer is A. परिसंपत्तियों और देनदारियों के निपटान हेतु / Settlement of assets and liabilities. It determines profit or loss from settlement.

Step 3

Exam Tip

यह निपटान से संबंधित लाभ या हानि ज्ञात करता है।

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Question 22/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय मशीनरी की बिक्री राशि किस खाते को प्रभावित करेगी?

The sale value of machinery at dissolution affects which account?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Sale of machinery is recorded in Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Sale of machinery is recorded in Realisation Account.

Step 3

Exam Tip

मशीनरी की बिक्री साकारण खाते में दर्ज होती है।

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Question 23/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय बैंक खाते का अंतिम शेष सामान्यतः क्या होना चाहिए?

What should generally be the final balance of bank account at dissolution?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

After all settlements the account is closed.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. After all settlements the account is closed.

Step 3

Exam Tip

सभी निपटान के बाद खाता बंद हो जाता है।

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Question 24/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

देनदारियों के स्थानांतरण पर साकारण खाते में कौन सी प्रविष्टि होती है?

What entry is made when liabilities are transferred to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. साकारण खाता क्रेडिटRealisation Account credited

Step 1

Concept

Liabilities are credited to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता क्रेडिट / Realisation Account credited. Liabilities are credited to Realisation Account.

Step 3

Exam Tip

देनदारियां साकारण खाते के क्रेडिट में जाती हैं।

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Question 25/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

परिसंपत्तियों के स्थानांतरण पर साकारण खाते में कौन सी प्रविष्टि होती है?

What entry is made when assets are transferred to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. साकारण खाता डेबिटRealisation Account debited

Step 1

Concept

Assets are recorded on the debit side.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता डेबिट / Realisation Account debited. Assets are recorded on the debit side.

Step 3

Exam Tip

परिसंपत्तियां डेबिट पक्ष में दर्ज होती हैं।

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Question 26/26 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

फर्म के समापन में खातों को बंद करने का उद्देश्य क्या है?

What is the purpose of closing accounts during business closure?

Explanation opens after your attempt

Correct Answer

A. अंतिम निपटान सुनिश्चित करनाEnsure final settlement

Step 1

Concept

Accounts are closed to complete final settlement.

Step 2

Why this answer is correct

The correct answer is A. अंतिम निपटान सुनिश्चित करना / Ensure final settlement. Accounts are closed to complete final settlement.

Step 3

Exam Tip

खाते बंद कर सभी दायित्व समाप्त किए जाते हैं।

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