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विघटन पर कौन सा खाता तैयार किया जाता है?
Which account is prepared on dissolution?
#closing_business
#dissolution
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A साकारण खाता / Realisation Account
B क्रय खाता / Purchase Account
C विक्रय खाता / Sales Account
D वेतन खाता / Salary Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Realisation Account determines profit or loss.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Realisation Account determines profit or loss.
Step 3
Exam Tip
साकारण खाता लाभ या हानि ज्ञात करता है।
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साकारण लाभ किसे दिया जाता है?
To whom is realisation profit transferred?
#closing_business
#dissolution
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A भागीदारों के पूंजी खाते / Partners' capital accounts
B बैंक खाता / Bank account
C नकद खाता / Cash account
D विक्रय खाता / Sales account
Explanation opens after your attempt
Correct Answer
A. भागीदारों के पूंजी खाते / Partners' capital accounts
Step 1
Concept
Profit is shared 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 shared in profit-sharing ratio.
Step 3
Exam Tip
लाभ लाभांश अनुपात में बांटा जाता है।
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साकारण हानि का वितरण कैसे होता है?
How is realisation loss distributed?
#closing_business
#dissolution
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A भागीदारों में / Among partners
B ग्राहकों में / Among customers
C बैंक में / To bank
D सरकार को / To government
Explanation opens after your attempt
Correct Answer
A. भागीदारों में / Among partners
Step 1
Concept
Loss is distributed through capital accounts.
Step 2
Why this answer is correct
The correct answer is A. भागीदारों में / Among partners. Loss is distributed through capital accounts.
Step 3
Exam Tip
हानि पूंजी खातों में बांटी जाती है।
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नकद शेष सामान्यतः किस खाते में स्थानांतरित नहीं किया जाता?
Cash balance is generally not transferred to which account?
#closing_business
#dissolution
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A साकारण खाता / Realisation Account
B बैंक खाता / Bank Account
C नकद खाता / Cash Account
D पूंजी खाता / Capital Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Cash is retained separately.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Cash is retained separately.
Step 3
Exam Tip
नकद अलग ही रखा जाता है।
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विघटन व्यय किस खाते में दर्ज होते हैं?
Dissolution expenses are recorded in which account?
#closing_business
#dissolution
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A साकारण खाता / Realisation Account
B पूंजी खाता / Capital Account
C बिक्री खाता / Sales Account
D क्रय खाता / Purchase Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation 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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साकारण खाते का परिणाम क्या होता है?
What is the outcome of Realisation Account?
#closing_business
#dissolution
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A लाभ या हानि / Profit or loss
B केवल लाभ / Only profit
C केवल हानि / Only loss
D केवल नकद / Only cash
Explanation opens after your attempt
Correct Answer
A. लाभ या हानि / Profit or loss
Step 1
Concept
It reveals final profit or loss.
Step 2
Why this answer is correct
The correct answer is A. लाभ या हानि / Profit or loss. It reveals final profit or loss.
Step 3
Exam Tip
इससे अंतिम लाभ या हानि ज्ञात होती है।
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कौन सी परिसंपत्ति सामान्यतः साकारण खाते में नहीं जाती?
Which asset generally is not transferred to Realisation Account?
#closing_business
#dissolution
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A नकद / Cash
B फर्नीचर / Furniture
C स्टॉक / Stock
D मशीनरी / Machinery
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Correct Answer
A. नकद / Cash
Step 1
Concept
Cash is kept separately.
Step 2
Why this answer is correct
The correct answer is A. नकद / Cash. Cash is kept separately.
Step 3
Exam Tip
नकद अलग रखा जाता है।
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पूंजी खाते कब बंद होते हैं?
When are capital accounts closed?
#closing_business
#dissolution
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A अंतिम निपटान पर / At final settlement
B प्रवेश पर / At admission
C सेवानिवृत्ति पर / At retirement
D वर्षांत पर / At year end
Explanation opens after your attempt
Correct Answer
A. अंतिम निपटान पर / At final settlement
Step 1
Concept
They close after final settlement.
Step 2
Why this answer is correct
The correct answer is A. अंतिम निपटान पर / At final settlement. They close after final settlement.
Step 3
Exam Tip
अंतिम भुगतान के बाद बंद होते हैं।
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बैंक खाते का मुख्य उपयोग क्या है?
What is the main use of the bank account?
#closing_business
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A प्राप्तियां और भुगतान दर्ज करना / Recording receipts and payments
B स्टॉक गिनना / Counting stock
C लाभ बांटना / Sharing profit
D पूंजी तय करना / Fixing capital
Explanation opens after your attempt
Correct Answer
A. प्राप्तियां और भुगतान दर्ज करना / Recording receipts and payments
Step 1
Concept
All cash transactions are recorded here.
Step 2
Why this answer is correct
The correct answer is A. प्राप्तियां और भुगतान दर्ज करना / Recording receipts and payments. All cash transactions are recorded here.
Step 3
Exam Tip
सभी नकद लेनदेन इसमें दर्ज होते हैं।
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फर्नीचर ₹7000 में बिके तो यह राशि किस खाते को प्रभावित करेगी?
Furniture sold for ₹7000 affects which account?
#closing_business
#dissolution
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A साकारण खाता / Realisation Account
B क्रय खाता / Purchase Account
C वेतन खाता / Salary Account
D ड्रॉइंग खाता / Drawings Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Asset sale affects Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Asset sale affects Realisation Account.
Step 3
Exam Tip
परिसंपत्ति बिक्री साकारण खाते में जाती है।
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अंत में बैंक खाते का शेष सामान्यतः कितना होता है?
What is generally the final balance of bank account?
#closing_business
#dissolution
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A शून्य / Zero
B ₹1000
C ₹500
D ₹2000
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Correct Answer
A. शून्य / Zero
Step 1
Concept
The account closes after all settlements.
Step 2
Why this answer is correct
The correct answer is A. शून्य / Zero. The account closes after all settlements.
Step 3
Exam Tip
सभी भुगतान के बाद खाता बंद हो जाता है।
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देनदारियों के स्थानांतरण पर साकारण खाते में क्या किया जाता है?
What is done in Realisation Account when liabilities are transferred?
#closing_business
#dissolution
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A क्रेडिट किया जाता है / Credited
B डेबिट किया जाता है / Debited
C बंद किया जाता है / Closed
D अनदेखा किया जाता है / Ignored
Explanation opens after your attempt
Correct Answer
A. क्रेडिट किया जाता है / Credited
Step 1
Concept
Liabilities are credited.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट किया जाता है / Credited. Liabilities are credited.
Step 3
Exam Tip
देनदारियां क्रेडिट की जाती हैं।
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परिसंपत्तियों के स्थानांतरण पर साकारण खाते में क्या किया जाता है?
What is done in Realisation Account when assets are transferred?
#closing_business
#dissolution
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A डेबिट किया जाता है / Debited
B क्रेडिट किया जाता है / Credited
C बंद किया जाता है / Closed
D अनदेखा किया जाता है / Ignored
Explanation opens after your attempt
Correct Answer
A. डेबिट किया जाता है / Debited
Step 1
Concept
Assets are debited.
Step 2
Why this answer is correct
The correct answer is A. डेबिट किया जाता है / Debited. Assets are debited.
Step 3
Exam Tip
परिसंपत्तियां डेबिट की जाती हैं।
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खाते बंद करने का उद्देश्य क्या है?
What is the purpose of closing accounts?
#closing_business
#dissolution
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A अंतिम निपटान / Final settlement
B लाभ बढ़ाना / Increase profit
C निवेश बढ़ाना / Increase investment
D उत्पादन बढ़ाना / Increase production
Explanation opens after your attempt
Correct Answer
A. अंतिम निपटान / Final settlement
Step 1
Concept
All obligations are settled.
Step 2
Why this answer is correct
The correct answer is A. अंतिम निपटान / Final settlement. All obligations are settled.
Step 3
Exam Tip
सभी दायित्व समाप्त किए जाते हैं।
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विघटन पर कौन सा खाता लाभांश अनुपात से प्रभावित होता है?
Which account is affected by profit-sharing ratio on dissolution?
#closing_business
#dissolution
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A पूंजी खाता / Capital Account
B क्रय खाता / Purchase Account
C विक्रय खाता / Sales Account
D वेतन खाता / Salary Account
Explanation opens after your attempt
Correct Answer
A. पूंजी खाता / Capital Account
Step 1
Concept
Realisation profit or loss goes to capital accounts.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाता / Capital Account. Realisation profit or loss goes to capital accounts.
Step 3
Exam Tip
साकारण लाभ या हानि पूंजी खातों में जाती है।
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साकारण खाते में अवितरित परिसंपत्ति भागीदार द्वारा लेने पर किस पक्ष में प्रविष्टि की जाती है?
When an unrecorded asset is taken over by a partner which side of Realisation Account is credited?
#closing_business
#dissolution
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A क्रेडिट पक्ष / Credit side
B डेबिट पक्ष / Debit side
C दोनों पक्ष / Both sides
D कोई प्रविष्टि नहीं / No entry
Explanation opens after your attempt
Correct Answer
A. क्रेडिट पक्ष / Credit side
Step 1
Concept
When a partner takes over an asset Realisation Account is credited. Remember the takeover entry for exams.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट पक्ष / Credit side. When a partner takes over an asset Realisation Account is credited. Remember the takeover entry for exams.
Step 3
Exam Tip
भागीदार द्वारा परिसंपत्ति लेने पर साकारण खाते को क्रेडिट किया जाता है। परीक्षा में टेकओवर प्रविष्टि याद रखें।
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