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Accountancy Quiz - Class 12 Accountancy Dissolution Of A...

Question 1/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

विघटन पर रियलाइज़ेशन खाता का मुख्य उद्देश्य क्या होता है

What is the main purpose of Realisation Account on dissolution

Explanation opens after your attempt

Correct Answer

A. संपत्तियों और देनदारियों का निपटान करना

Step 1

Concept

Realisation Account is prepared to settle assets and liabilities on dissolution exam tip remember purpose

Step 2

Why this answer is correct

The correct answer is A. संपत्तियों और देनदारियों का निपटान करना. Realisation Account is prepared to settle assets and liabilities on dissolution exam tip remember purpose

Step 3

Exam Tip

रियलाइज़ेशन खाता फर्म की संपत्तियों और देनदारियों के निपटान के लिए बनाया जाता है परीक्षा टिप उद्देश्य याद रखें

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Question 2/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में संपत्तियों की बिक्री पर क्या दर्ज किया जाता है

What is recorded on sale of assets in Realisation Account

Explanation opens after your attempt

Correct Answer

A. नकद प्राप्ति

Step 1

Concept

Cash received from sale of assets is recorded exam tip remember cash inflow

Step 2

Why this answer is correct

The correct answer is A. नकद प्राप्ति. Cash received from sale of assets is recorded exam tip remember cash inflow

Step 3

Exam Tip

संपत्ति की बिक्री से प्राप्त नकद दर्ज किया जाता है परीक्षा टिप नकद प्रवाह याद रखें

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Question 3/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सी देनदारियां स्थानांतरित की जाती हैं

Which liabilities are transferred to Realisation Account

Explanation opens after your attempt

Correct Answer

A. सभी बाहरी देनदारियां

Step 1

Concept

All external liabilities are transferred exam tip remember all liabilities

Step 2

Why this answer is correct

The correct answer is A. सभी बाहरी देनदारियां. All external liabilities are transferred exam tip remember all liabilities

Step 3

Exam Tip

बाहरी देनदारियां रियलाइज़ेशन खाते में ली जाती हैं परीक्षा टिप सभी liabilities याद रखें

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Question 4/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते का शेष क्या दर्शाता है

What does Realisation Account balance show

Explanation opens after your attempt

Correct Answer

A. लाभ या हानि

Step 1

Concept

Balance shows profit or loss exam tip both possible

Step 2

Why this answer is correct

The correct answer is A. लाभ या हानि. Balance shows profit or loss exam tip both possible

Step 3

Exam Tip

शेष लाभ या हानि दिखाता है परीक्षा टिप दोनों संभव हैं

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Question 5/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अविक्रित संपत्ति को रियलाइज़ेशन खाते में कैसे दर्ज किया जाता है

How is unsold asset treated in Realisation Account

Explanation opens after your attempt

Correct Answer

A. बुक वैल्यू पर

Step 1

Concept

Unsold asset is taken at book value exam tip remember book value

Step 2

Why this answer is correct

The correct answer is A. बुक वैल्यू पर. Unsold asset is taken at book value exam tip remember book value

Step 3

Exam Tip

अविक्रित संपत्ति बुक वैल्यू पर ली जाती है परीक्षा टिप बुक वैल्यू याद रखें

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Question 6/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में खर्च कौन वहन करता है

Who bears expenses in Realisation Account

Explanation opens after your attempt

Correct Answer

A. फर्म

Step 1

Concept

Expenses are borne by firm exam tip firm pays

Step 2

Why this answer is correct

The correct answer is A. फर्म. Expenses are borne by firm exam tip firm pays

Step 3

Exam Tip

विघटन खर्च फर्म द्वारा वहन किया जाता है परीक्षा टिप firm pays

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Question 7/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में लेनदारों का भुगतान कैसे दिखाया जाता है

How are creditors paid shown in Realisation Account

Explanation opens after your attempt

Correct Answer

A. डेबिट पक्ष

Step 1

Concept

Payment to creditors is debit exam tip payments debit

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष. Payment to creditors is debit exam tip payments debit

Step 3

Exam Tip

लेनदारों का भुगतान डेबिट में दिखता है परीक्षा टिप payments debit

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Question 8/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन लाभ साझेदारों में कैसे बांटा जाता है

How is Realisation profit distributed among partners

Explanation opens after your attempt

Correct Answer

A. लाभ साझाकरण अनुपात में

Step 1

Concept

Distributed in profit sharing ratio exam tip ratio basis

Step 2

Why this answer is correct

The correct answer is A. लाभ साझाकरण अनुपात में. Distributed in profit sharing ratio exam tip ratio basis

Step 3

Exam Tip

लाभ साझाकरण अनुपात लागू होता है परीक्षा टिप ratio basis

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Question 9/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि रियलाइज़ेशन हानि होती है तो क्या होता है

If Realisation loss occurs then

Explanation opens after your attempt

Correct Answer

A. साझेदार वहन करते हैं

Step 1

Concept

Loss is borne by partners exam tip partners bear loss

Step 2

Why this answer is correct

The correct answer is A. साझेदार वहन करते हैं. Loss is borne by partners exam tip partners bear loss

Step 3

Exam Tip

हानि साझेदारों द्वारा वहन की जाती है परीक्षा टिप partners bear loss

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Question 10/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में पूंजी खाता कब बंद होता है

When is capital account closed in Realisation Account

Explanation opens after your attempt

Correct Answer

A. अंत में

Step 1

Concept

Capital accounts closed at end exam tip final settlement

Step 2

Why this answer is correct

The correct answer is A. अंत में. Capital accounts closed at end exam tip final settlement

Step 3

Exam Tip

अंत में पूंजी खाते बंद होते हैं परीक्षा टिप final settlement

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Question 11/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अवैतनिक खर्च रियलाइज़ेशन खाते में कैसे दर्ज होते हैं

How are unpaid expenses recorded

Explanation opens after your attempt

Correct Answer

A. देयता के रूप में

Step 1

Concept

Unpaid expenses treated as liability exam tip liability treatment

Step 2

Why this answer is correct

The correct answer is A. देयता के रूप में. Unpaid expenses treated as liability exam tip liability treatment

Step 3

Exam Tip

अवैतनिक खर्च देयता बनते हैं परीक्षा टिप liability treatment

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Question 12/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अवशिष्ट संपत्ति बिक्री पर क्या प्रभाव पड़ता है

Effect of sale of remaining assets

Explanation opens after your attempt

Correct Answer

A. नकद बढ़ता है

Step 1

Concept

Cash increases on sale exam tip cash inflow

Step 2

Why this answer is correct

The correct answer is A. नकद बढ़ता है. Cash increases on sale exam tip cash inflow

Step 3

Exam Tip

बिक्री से नकद प्राप्त होता है परीक्षा टिप cash inflow

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Question 13/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में अस्थायी खाते क्यों नहीं आते

Why nominal accounts are not included

Explanation opens after your attempt

Correct Answer

A. वे पहले बंद हो जाते हैं

Step 1

Concept

Nominal accounts closed earlier exam tip closure step

Step 2

Why this answer is correct

The correct answer is A. वे पहले बंद हो जाते हैं. Nominal accounts closed earlier exam tip closure step

Step 3

Exam Tip

नाममात्र खाते पहले बंद होते हैं परीक्षा टिप closure step

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Question 14/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अविक्रित स्टॉक का मूल्यांकन कैसे होता है

How is unsold stock valued

Explanation opens after your attempt

Correct Answer

A. बुक वैल्यू पर

Step 1

Concept

Stock taken at book value exam tip valuation rule

Step 2

Why this answer is correct

The correct answer is A. बुक वैल्यू पर. Stock taken at book value exam tip valuation rule

Step 3

Exam Tip

स्टॉक बुक वैल्यू पर लिया जाता है परीक्षा टिप valuation rule

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Question 15/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सा खाता ट्रांसफर नहीं होता

Which is not transferred to Realisation Account

Explanation opens after your attempt

Correct Answer

A. लाभ और हानि खाता

Step 1

Concept

P and L account not transferred exam tip exclusion

Step 2

Why this answer is correct

The correct answer is A. लाभ और हानि खाता. P and L account not transferred exam tip exclusion

Step 3

Exam Tip

P and L खाता शामिल नहीं होता परीक्षा टिप exclusion

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Question 16/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में प्राप्त राशि कहाँ दर्ज होती है

Where is cash received recorded

Explanation opens after your attempt

Correct Answer

B. क्रेडिट पक्ष

Step 1

Concept

Receipts recorded on credit exam tip receipts credit

Step 2

Why this answer is correct

The correct answer is B. क्रेडिट पक्ष. Receipts recorded on credit exam tip receipts credit

Step 3

Exam Tip

प्राप्त राशि क्रेडिट में आती है परीक्षा टिप receipts credit

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Question 17/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

संपत्ति बिक्री पर हानि कहाँ दर्ज होती है

Where is loss on asset sale recorded

Explanation opens after your attempt

Correct Answer

A. डेबिट पक्ष

Step 1

Concept

Loss recorded on debit exam tip loss debit

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष. Loss recorded on debit exam tip loss debit

Step 3

Exam Tip

हानि डेबिट में दर्ज होती है परीक्षा टिप loss debit

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Question 18/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

संपत्तियों का हस्तांतरण किस मूल्य पर होता है

At what value are assets transferred

Explanation opens after your attempt

Correct Answer

A. बुक वैल्यू पर

Step 1

Concept

Assets transferred at book value exam tip book value

Step 2

Why this answer is correct

The correct answer is A. बुक वैल्यू पर. Assets transferred at book value exam tip book value

Step 3

Exam Tip

संपत्ति बुक वैल्यू पर ली जाती है परीक्षा टिप book value

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Question 19/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि देनदारियां अधिक हों तो क्या होता है

If liabilities exceed then

Explanation opens after your attempt

Correct Answer

A. हानि उत्पन्न होती है

Step 1

Concept

Excess liabilities create loss exam tip excess liability

Step 2

Why this answer is correct

The correct answer is A. हानि उत्पन्न होती है. Excess liabilities create loss exam tip excess liability

Step 3

Exam Tip

अधिक देनदारी से हानि होती है परीक्षा टिप excess liability

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Question 20/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सा आइटम सबसे पहले आता है

What is entered first in Realisation Account

Explanation opens after your attempt

Correct Answer

A. संपत्ति और देनदारियां

Step 1

Concept

Assets and liabilities entered first exam tip order

Step 2

Why this answer is correct

The correct answer is A. संपत्ति और देनदारियां. Assets and liabilities entered first exam tip order

Step 3

Exam Tip

पहले सभी संपत्ति और देनदारियां ली जाती हैं परीक्षा टिप order

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Question 21/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते का उद्देश्य क्या है

Purpose of Realisation Account

Explanation opens after your attempt

Correct Answer

A. अंतिम निपटान

Step 1

Concept

Used for final settlement exam tip final purpose

Step 2

Why this answer is correct

The correct answer is A. अंतिम निपटान. Used for final settlement exam tip final purpose

Step 3

Exam Tip

यह अंतिम निपटान के लिए है परीक्षा टिप final purpose

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Question 22/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि संपत्ति पुस्तक मूल्य से अधिक बिकती है तो क्या होता है

If asset sells above book value then

Explanation opens after your attempt

Correct Answer

A. लाभ

Step 1

Concept

Gain occurs exam tip gain concept

Step 2

Why this answer is correct

The correct answer is A. लाभ. Gain occurs exam tip gain concept

Step 3

Exam Tip

अधिक मूल्य से लाभ होता है परीक्षा टिप gain concept

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Question 23/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

लेनदारों को भुगतान किस खाते से होता है

Payment to creditors comes from which account

Explanation opens after your attempt

Correct Answer

A. रियलाइज़ेशन खाता

Step 1

Concept

Paid from Realisation Account exam tip source

Step 2

Why this answer is correct

The correct answer is A. रियलाइज़ेशन खाता. Paid from Realisation Account exam tip source

Step 3

Exam Tip

भुगतान रियलाइज़ेशन खाते से होता है परीक्षा टिप source

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Question 24/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अवशिष्ट देनदारियां कैसे निपटाई जाती हैं

How are remaining liabilities settled

Explanation opens after your attempt

Correct Answer

A. नकद से

Step 1

Concept

Paid by cash exam tip settlement

Step 2

Why this answer is correct

The correct answer is A. नकद से. Paid by cash exam tip settlement

Step 3

Exam Tip

नकद से देनदारियां चुकाई जाती हैं परीक्षा टिप settlement

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Question 25/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में मूल्यांकन त्रुटि का प्रभाव क्या है

Effect of valuation error

Explanation opens after your attempt

Correct Answer

A. लाभ गलत होगा

Step 1

Concept

Error distorts profit exam tip error

Step 2

Why this answer is correct

The correct answer is A. लाभ गलत होगा. Error distorts profit exam tip error

Step 3

Exam Tip

त्रुटि से लाभ गलत होता है परीक्षा टिप error

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Question 26/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में हानि का प्रभाव

Effect of loss in Realisation Account

Explanation opens after your attempt

Correct Answer

A. पूंजी घटती है

Step 1

Concept

Loss reduces capital exam tip impact

Step 2

Why this answer is correct

The correct answer is A. पूंजी घटती है. Loss reduces capital exam tip impact

Step 3

Exam Tip

हानि से पूंजी घटती है परीक्षा टिप impact

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Question 27/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि संपत्ति को शून्य मूल्य पर लिया जाए तो क्या संकेत है

If asset taken at zero value indicates

Explanation opens after your attempt

Correct Answer

A. बेकार संपत्ति

Step 1

Concept

Indicates worthless asset exam tip write off

Step 2

Why this answer is correct

The correct answer is A. बेकार संपत्ति. Indicates worthless asset exam tip write off

Step 3

Exam Tip

यह बेकार संपत्ति दर्शाता है परीक्षा टिप write off

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Question 28/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सा पक्ष डेबिट होता है

Which side is debited

Explanation opens after your attempt

Correct Answer

A. संपत्ति और खर्च

Step 1

Concept

Assets and expenses debit exam tip debit side

Step 2

Why this answer is correct

The correct answer is A. संपत्ति और खर्च. Assets and expenses debit exam tip debit side

Step 3

Exam Tip

संपत्ति और खर्च डेबिट में जाते हैं परीक्षा टिप debit side

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Question 29/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सा आइटम पहले डेबिट होता है

First debit item is

Explanation opens after your attempt

Correct Answer

A. संपत्ति

Step 1

Concept

Assets first debited exam tip order

Step 2

Why this answer is correct

The correct answer is A. संपत्ति. Assets first debited exam tip order

Step 3

Exam Tip

पहले संपत्ति डेबिट होती है परीक्षा टिप order

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Question 30/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सा पक्ष क्रेडिट होता है

Which side is credited

Explanation opens after your attempt

Correct Answer

A. संपत्ति बिक्री और देनदारी निपटान

Step 1

Concept

Receipts credited exam tip credit side

Step 2

Why this answer is correct

The correct answer is A. संपत्ति बिक्री और देनदारी निपटान. Receipts credited exam tip credit side

Step 3

Exam Tip

प्राप्तियां क्रेडिट में जाती हैं परीक्षा टिप credit side

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Question 31/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि साझेदार अतिरिक्त पूंजी लाए तो क्या होगा

If partner brings additional capital then

Explanation opens after your attempt

Correct Answer

A. पूंजी क्रेडिट

Step 1

Concept

Capital credited exam tip capital

Step 2

Why this answer is correct

The correct answer is A. पूंजी क्रेडिट. Capital credited exam tip capital

Step 3

Exam Tip

पूंजी बढ़ती है परीक्षा टिप capital

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Question 32/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अविक्रित देनदारी का क्या होता है

What happens to unpaid liability

Explanation opens after your attempt

Correct Answer

A. फर्म द्वारा चुकाई जाती है

Step 1

Concept

Firm pays liability exam tip liability payment

Step 2

Why this answer is correct

The correct answer is A. फर्म द्वारा चुकाई जाती है. Firm pays liability exam tip liability payment

Step 3

Exam Tip

फर्म उसे चुकाती है परीक्षा टिप liability payment

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Question 33/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में भुगतान की गलत रिकॉर्डिंग से क्या होता है

Effect of wrong payment recording

Explanation opens after your attempt

Correct Answer

A. गलत लाभ

Step 1

Concept

Incorrect profit exam tip error

Step 2

Why this answer is correct

The correct answer is A. गलत लाभ. Incorrect profit exam tip error

Step 3

Exam Tip

गलत लाभ दिखता है परीक्षा टिप error

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Question 34/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में पूंजी खाता क्या दर्शाता है

Capital account shows what in settlement

Explanation opens after your attempt

Correct Answer

A. अंतिम शेष

Step 1

Concept

Final balance shown exam tip closing balance

Step 2

Why this answer is correct

The correct answer is A. अंतिम शेष. Final balance shown exam tip closing balance

Step 3

Exam Tip

अंतिम शेष दिखता है परीक्षा टिप closing balance

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Question 35/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि संपत्ति का पुनर्मूल्यांकन किया जाए तो क्या होता है

If asset is revalued then

Explanation opens after your attempt

Correct Answer

A. नया मूल्य लिया जाता है

Step 1

Concept

Revalued amount used exam tip revaluation

Step 2

Why this answer is correct

The correct answer is A. नया मूल्य लिया जाता है. Revalued amount used exam tip revaluation

Step 3

Exam Tip

नया मूल्य लिया जाता है परीक्षा टिप revaluation

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Question 36/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि नकद कम प्राप्त हो तो क्या होता है

If cash received is less then

Explanation opens after your attempt

Correct Answer

A. हानि

Step 1

Concept

Less cash leads loss exam tip shortage

Step 2

Why this answer is correct

The correct answer is A. हानि. Less cash leads loss exam tip shortage

Step 3

Exam Tip

कम नकद से हानि होती है परीक्षा टिप shortage

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Question 37/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सा खाता बंद नहीं होता

Which account is not closed here

Explanation opens after your attempt

Correct Answer

A. साझेदार पूंजी

Step 1

Concept

Capital closed last exam tip closing

Step 2

Why this answer is correct

The correct answer is A. साझेदार पूंजी. Capital closed last exam tip closing

Step 3

Exam Tip

पूंजी खाते अंत में बंद होते हैं परीक्षा टिप closing

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Question 38/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि देनदारी नकद से अधिक हो तो क्या होता है

If liabilities exceed cash then

Explanation opens after your attempt

Correct Answer

A. हानि

Step 1

Concept

Deficit causes loss exam tip deficit

Step 2

Why this answer is correct

The correct answer is A. हानि. Deficit causes loss exam tip deficit

Step 3

Exam Tip

अधिक देनदारी से हानि होती है परीक्षा टिप deficit

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Question 39/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते का अंतिम उद्देश्य क्या है

Final objective of Realisation Account

Explanation opens after your attempt

Correct Answer

A. फर्म का समापन

Step 1

Concept

Firm closure is objective exam tip closure

Step 2

Why this answer is correct

The correct answer is A. फर्म का समापन. Firm closure is objective exam tip closure

Step 3

Exam Tip

फर्म का समापन मुख्य उद्देश्य है परीक्षा tip closure

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Question 40/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में ब्याज पर क्या प्रभाव होता है

Effect of interest in Realisation Account

Explanation opens after your attempt

Correct Answer

A. खर्च के रूप में

Step 1

Concept

Interest is expense exam tip interest

Step 2

Why this answer is correct

The correct answer is A. खर्च के रूप में. Interest is expense exam tip interest

Step 3

Exam Tip

ब्याज खर्च होता है परीक्षा टिप interest

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Question 41/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

संपत्ति बिक्री का लाभ कहाँ स्थानांतरित होता है

Where is gain on sale transferred

Explanation opens after your attempt

Correct Answer

A. साझेदार पूंजी खाते में

Step 1

Concept

Gain transferred to capital exam tip distribution

Step 2

Why this answer is correct

The correct answer is A. साझेदार पूंजी खाते में. Gain transferred to capital exam tip distribution

Step 3

Exam Tip

लाभ पूंजी खातों में जाता है परीक्षा टिप distribution

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Question 42/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि लेनदार छूट दे दे तो क्या होगा

If creditor allows discount then

Explanation opens after your attempt

Correct Answer

A. लाभ होता है

Step 1

Concept

Discount creates gain exam tip gain

Step 2

Why this answer is correct

The correct answer is A. लाभ होता है. Discount creates gain exam tip gain

Step 3

Exam Tip

छूट से लाभ होता है परीक्षा टिप gain

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Question 43/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सा चरण अंतिम होता है

Which is final step in Realisation Account

Explanation opens after your attempt

Correct Answer

A. पूंजी वितरण

Step 1

Concept

Capital distribution is final step exam tip final step

Step 2

Why this answer is correct

The correct answer is A. पूंजी वितरण. Capital distribution is final step exam tip final step

Step 3

Exam Tip

अंतिम चरण पूंजी वितरण है परीक्षा टिप final step

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Question 44/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में संपत्ति बिक्री का उद्देश्य क्या है

Purpose of asset sale is

Explanation opens after your attempt

Correct Answer

A. नकद प्राप्त करना

Step 1

Concept

Objective is cash realization exam tip purpose

Step 2

Why this answer is correct

The correct answer is A. नकद प्राप्त करना. Objective is cash realization exam tip purpose

Step 3

Exam Tip

नकद प्राप्त करना उद्देश्य है परीक्षा टिप purpose

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Question 45/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि संपत्ति और देनदारी बराबर हों तो क्या होता है

If assets equal liabilities then

Explanation opens after your attempt

Correct Answer

A. कोई लाभ या हानि नहीं

Step 1

Concept

No profit or loss exam tip balance

Step 2

Why this answer is correct

The correct answer is A. कोई लाभ या हानि नहीं. No profit or loss exam tip balance

Step 3

Exam Tip

कोई अंतर नहीं होता परीक्षा टिप balance

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Question 46/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि फर्म बंद होने पर कोई संपत्ति बची रहे तो क्या होगा

If asset remains unsold then

Explanation opens after your attempt

Correct Answer

A. बिक्री के लिए पुनः प्रयास

Step 1

Concept

Attempt further sale exam tip continuation

Step 2

Why this answer is correct

The correct answer is A. बिक्री के लिए पुनः प्रयास. Attempt further sale exam tip continuation

Step 3

Exam Tip

बिक्री का प्रयास किया जाता है परीक्षा tip continuation

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Question 47/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में नकद और बैंक का अंतर क्या है

Difference of cash and bank is

Explanation opens after your attempt

Correct Answer

A. दोनों संपत्ति

Step 1

Concept

Both are assets exam tip classification

Step 2

Why this answer is correct

The correct answer is A. दोनों संपत्ति. Both are assets exam tip classification

Step 3

Exam Tip

दोनों संपत्ति हैं परीक्षा टिप classification

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Question 48/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अवैतनिक वेतन रियलाइज़ेशन में कैसे दिखता है

Unpaid salary is shown as

Explanation opens after your attempt

Correct Answer

A. देयता

Step 1

Concept

Unpaid salary is liability exam tip liability

Step 2

Why this answer is correct

The correct answer is A. देयता. Unpaid salary is liability exam tip liability

Step 3

Exam Tip

यह देयता है परीक्षा टिप liability

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Question 49/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि कोई देनदारी भूल जाए तो क्या होगा

If liability is forgotten then

Explanation opens after your attempt

Correct Answer

A. लाभ अधिक होगा

Step 1

Concept

Profit overstated exam tip error

Step 2

Why this answer is correct

The correct answer is A. लाभ अधिक होगा. Profit overstated exam tip error

Step 3

Exam Tip

लाभ गलत बढ़ जाएगा परीक्षा टिप error

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Question 50/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सा सिद्धांत लागू होता है

Which principle is applied

Explanation opens after your attempt

Correct Answer

A. संपत्ति देनदारी निपटान

Step 1

Concept

Settlement principle applies exam tip settlement

Step 2

Why this answer is correct

The correct answer is A. संपत्ति देनदारी निपटान. Settlement principle applies exam tip settlement

Step 3

Exam Tip

निपटान सिद्धांत लागू होता है परीक्षा टिप settlement principle

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Question 51/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते का अंतिम परिणाम कहाँ जाता है

Final result goes to

Explanation opens after your attempt

Correct Answer

A. पूंजी खाते

Step 1

Concept

Transferred to capital exam tip transfer

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाते. Transferred to capital exam tip transfer

Step 3

Exam Tip

परिणाम पूंजी में जाता है परीक्षा टिप transfer

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Question 52/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि संपत्ति की कीमत स्थिर रहे तो क्या होगा

If asset value remains same then

Explanation opens after your attempt

Correct Answer

A. कोई लाभ या हानि नहीं

Step 1

Concept

No profit or loss exam tip stable

Step 2

Why this answer is correct

The correct answer is A. कोई लाभ या हानि नहीं. No profit or loss exam tip stable

Step 3

Exam Tip

कोई अंतर नहीं होता परीक्षा टिप stable

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Question 53/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अविक्रित संपत्ति का नुकसान कहाँ जाता है

Loss on unsold asset goes to

Explanation opens after your attempt

Correct Answer

A. पूंजी खाते में

Step 1

Concept

Loss transferred to capital exam tip allocation

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाते में. Loss transferred to capital exam tip allocation

Step 3

Exam Tip

हानि पूंजी खाते में जाती है परीक्षा टिप allocation

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Question 54/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में किसका उद्देश्य मुख्य है

Main objective is

Explanation opens after your attempt

Correct Answer

A. समापन लेखा

Step 1

Concept

Closure objective exam tip closure

Step 2

Why this answer is correct

The correct answer is A. समापन लेखा. Closure objective exam tip closure

Step 3

Exam Tip

मुख्य उद्देश्य समापन है परीक्षा टिप closure

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Question 55/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सा परिणाम शेयर होता है

Which result is shared

Explanation opens after your attempt

Correct Answer

A. लाभ या हानि

Step 1

Concept

Profit or loss shared exam tip sharing

Step 2

Why this answer is correct

The correct answer is A. लाभ या हानि. Profit or loss shared exam tip sharing

Step 3

Exam Tip

दोनों परिणाम साझेदारों में बांटे जाते हैं परीक्षा टिप sharing

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Question 56/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि नकद और देनदारी बराबर हो तो क्या होता है

If cash equals liabilities then

Explanation opens after your attempt

Correct Answer

A. कोई लाभ या हानि नहीं

Step 1

Concept

No profit or loss exam tip balance

Step 2

Why this answer is correct

The correct answer is A. कोई लाभ या हानि नहीं. No profit or loss exam tip balance

Step 3

Exam Tip

कोई अंतर नहीं होता परीक्षा टिप balance

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Question 57/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते का बैलेंस शून्य कब होता है

When is balance zero

Explanation opens after your attempt

Correct Answer

A. सभी निपटान के बाद

Step 1

Concept

Zero after settlement exam tip zero

Step 2

Why this answer is correct

The correct answer is A. सभी निपटान के बाद. Zero after settlement exam tip zero

Step 3

Exam Tip

अंत में खाता शून्य होता है परीक्षा टिप zero balance

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Question 58/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में त्रुटि सुधार कैसे होता है

How are errors corrected

Explanation opens after your attempt

Correct Answer

A. समायोजन प्रविष्टि

Step 1

Concept

Corrected via adjustment exam tip adjustment

Step 2

Why this answer is correct

The correct answer is A. समायोजन प्रविष्टि. Corrected via adjustment exam tip adjustment

Step 3

Exam Tip

समायोजन से सुधार होता है परीक्षा टिप adjustment

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Question 59/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सा खाता क्रेडिट नहीं होता

Which is not credited

Explanation opens after your attempt

Correct Answer

A. खर्च

Step 1

Concept

Expenses not credited exam tip expense

Step 2

Why this answer is correct

The correct answer is A. खर्च. Expenses not credited exam tip expense

Step 3

Exam Tip

खर्च क्रेडिट नहीं होता परीक्षा टिप expense

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Question 60/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि संपत्ति का आंशिक मूल्य वसूला जाए तो क्या होगा

If partial value recovered then

Explanation opens after your attempt

Correct Answer

A. आंशिक लाभ या हानि

Step 1

Concept

Partial gain or loss exam tip partial

Step 2

Why this answer is correct

The correct answer is A. आंशिक लाभ या हानि. Partial gain or loss exam tip partial

Step 3

Exam Tip

आंशिक परिणाम बनता है परीक्षा टिप partial

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Question 61/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि नकद अधिशेष हो तो क्या होता है

If cash surplus occurs then

Explanation opens after your attempt

Correct Answer

A. लाभ होता है

Step 1

Concept

Surplus leads profit exam tip surplus

Step 2

Why this answer is correct

The correct answer is A. लाभ होता है. Surplus leads profit exam tip surplus

Step 3

Exam Tip

अधिशेष से लाभ होता है परीक्षा टिप surplus

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Question 62/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सा अंतिम चरण होता है

Final stage is

Explanation opens after your attempt

Correct Answer

A. पूंजी वितरण

Step 1

Concept

Capital distribution is final exam tip final

Step 2

Why this answer is correct

The correct answer is A. पूंजी वितरण. Capital distribution is final exam tip final

Step 3

Exam Tip

अंतिम चरण पूंजी वितरण है परीक्षा टिप final

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Question 63/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सा आइटम पहले दर्ज होता है

First item in Realisation Account

Explanation opens after your attempt

Correct Answer

A. संपत्ति और देनदारी

Step 1

Concept

Assets and liabilities first exam tip order

Step 2

Why this answer is correct

The correct answer is A. संपत्ति और देनदारी. Assets and liabilities first exam tip order

Step 3

Exam Tip

पहले संपत्ति और देनदारी दर्ज होती है परीक्षा टिप order

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Question 64/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि सभी संपत्तियाँ तुरंत बिक जाएँ तो क्या होगा

If all assets are sold immediately then

Explanation opens after your attempt

Correct Answer

A. नकद प्राप्ति तेजी से होगी

Step 1

Concept

Quick cash realization exam tip speed

Step 2

Why this answer is correct

The correct answer is A. नकद प्राप्ति तेजी से होगी. Quick cash realization exam tip speed

Step 3

Exam Tip

तेजी से नकद प्राप्त होगा परीक्षा टिप speed

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Question 65/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते का उपयोग किस लिए किया जाता है

Used for what purpose

Explanation opens after your attempt

Correct Answer

A. अंतिम निपटान लेखा

Step 1

Concept

Used for final settlement exam tip purpose

Step 2

Why this answer is correct

The correct answer is A. अंतिम निपटान लेखा. Used for final settlement exam tip purpose

Step 3

Exam Tip

यह अंतिम निपटान के लिए है परीक्षा टिप purpose

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Question 66/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में कौन सा तत्व लाभ बढ़ाता है

Which increases profit

Explanation opens after your attempt

Correct Answer

A. अधिक बिक्री मूल्य

Step 1

Concept

Higher sale increases profit exam tip gain

Step 2

Why this answer is correct

The correct answer is A. अधिक बिक्री मूल्य. Higher sale increases profit exam tip gain

Step 3

Exam Tip

अधिक बिक्री से लाभ बढ़ता है परीक्षा टिप gain

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Question 67/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में लाभ कैसे निर्धारित होता है

How is profit determined

Explanation opens after your attempt

Correct Answer

A. क्रेडिट और डेबिट का अंतर

Step 1

Concept

Profit is difference exam tip difference

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट और डेबिट का अंतर. Profit is difference exam tip difference

Step 3

Exam Tip

अंतर से लाभ निर्धारित होता है परीक्षा टिप difference

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Question 68/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में अप्राप्त बिक्री मूल्य (यदि कोई हो) को कैसे माना जाता है

How is unrealised sale consideration (if any) treated in Realisation Account

Explanation opens after your attempt

Correct Answer

A. देयता के रूप में

Step 1

Concept

Unrealised amount is treated as liability exam tip receivable treatment

Step 2

Why this answer is correct

The correct answer is A. देयता के रूप में. Unrealised amount is treated as liability exam tip receivable treatment

Step 3

Exam Tip

अप्राप्त राशि को देयता माना जाता है परीक्षा टिप receivable treatment

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Question 69/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि साझेदार फर्म की देनदारी स्वयं चुका देता है तो उसका प्रभाव क्या होगा

If a partner pays a firm liability personally then effect is

Explanation opens after your attempt

Correct Answer

A. पूंजी खाता डेबिट

Step 1

Concept

Partner capital is debited exam tip capital adjustment

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाता डेबिट. Partner capital is debited exam tip capital adjustment

Step 3

Exam Tip

साझेदार की पूंजी घटती है परीक्षा टिप capital adjustment

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Question 70/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में वसूली खर्च (realisation expenses) कहाँ दर्ज होते हैं

Where are realisation expenses recorded

Explanation opens after your attempt

Correct Answer

A. डेबिट पक्ष

Step 1

Concept

Realisation expenses are debited exam tip expense side

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष. Realisation expenses are debited exam tip expense side

Step 3

Exam Tip

वसूली खर्च डेबिट में आते हैं परीक्षा टिप expense side

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Question 71/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि संपत्ति लेनदार द्वारा ले ली जाए तो उसका उपचार क्या है

If asset is taken over by creditor then treatment is

Explanation opens after your attempt

Correct Answer

A. लेनदार खाते में समायोजन

Step 1

Concept

Adjusted against creditor account exam tip set-off

Step 2

Why this answer is correct

The correct answer is A. लेनदार खाते में समायोजन. Adjusted against creditor account exam tip set-off

Step 3

Exam Tip

लेनदार के खाते में समायोजन किया जाता है परीक्षा टिप set-off concept

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Question 72/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

रियलाइज़ेशन खाते में असुरक्षित ऋण (bad debts) का क्या प्रभाव होता है

Effect of bad debts in Realisation Account

Explanation opens after your attempt

Correct Answer

A. हानि

Step 1

Concept

Bad debts create loss exam tip loss impact

Step 2

Why this answer is correct

The correct answer is A. हानि. Bad debts create loss exam tip loss impact

Step 3

Exam Tip

असुरक्षित ऋण से हानि होती है परीक्षा टिप loss impact

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Question 73/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि सभी संपत्तियाँ देनदारियों से अधिक मूल्य पर बिकें तो परिणाम क्या होगा

If assets sell above liabilities then result is

Explanation opens after your attempt

Correct Answer

A. शुद्ध लाभ

Step 1

Concept

Excess realization gives profit exam tip surplus concept

Step 2

Why this answer is correct

The correct answer is A. शुद्ध लाभ. Excess realization gives profit exam tip surplus concept

Step 3

Exam Tip

अधिक मूल्य से लाभ उत्पन्न होता है परीक्षा टिप surplus concept

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Question 74/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में यदि कोई अप्रलेखित संपत्ति मिलती है तो उसे कैसे दर्ज किया जाता है

How is an unrecorded asset treated in Realisation Account

Explanation opens after your attempt

Correct Answer

A. संपत्ति के रूप में डेबिट

Step 1

Concept

Unrecorded asset is debited as asset exam tip asset recognition

Step 2

Why this answer is correct

The correct answer is A. संपत्ति के रूप में डेबिट. Unrecorded asset is debited as asset exam tip asset recognition

Step 3

Exam Tip

अप्रलेखित संपत्ति को संपत्ति के रूप में डेबिट किया जाता है परीक्षा टिप asset recognition

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Question 75/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में यदि कोई पूर्व में दर्ज संपत्ति अब अनुपयोगी हो जाए तो उसका सही उपचार क्या होगा

If an asset previously recorded becomes useless in Realisation Account then correct treatment is

Explanation opens after your attempt

Correct Answer

A. उसका पूरा बही मूल्य हानि के रूप में डेबिट करना

Step 1

Concept

Useless asset is debited as loss exam tip write-off concept

Step 2

Why this answer is correct

The correct answer is A. उसका पूरा बही मूल्य हानि के रूप में डेबिट करना. Useless asset is debited as loss exam tip write-off concept

Step 3

Exam Tip

अनुपयोगी संपत्ति को हानि मानकर डेबिट किया जाता है परीक्षा टिप write-off concept

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Question 76/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में यदि किसी संपत्ति का वास्तविक मूल्य बही मूल्य से कम हो तो क्या परिणाम होगा

If the real value of an asset is less than its book value then what is the result

Explanation opens after your attempt

Correct Answer

A. हानि उत्पन्न होगी

Step 1

Concept

Lower realization value causes loss exam tip loss concept

Step 2

Why this answer is correct

The correct answer is A. हानि उत्पन्न होगी. Lower realization value causes loss exam tip loss concept

Step 3

Exam Tip

कम वास्तविक मूल्य से हानि होती है परीक्षा टिप loss concept

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Question 77/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि अप्रलेखित देनदारी पाई जाती है तो उसका उपचार क्या है

If an unrecorded liability is discovered then treatment is

Explanation opens after your attempt

Correct Answer

A. देयता के रूप में क्रेडिट

Step 1

Concept

Unrecorded liability is credited as liability exam tip liability recognition

Step 2

Why this answer is correct

The correct answer is A. देयता के रूप में क्रेडिट. Unrecorded liability is credited as liability exam tip liability recognition

Step 3

Exam Tip

अप्रलेखित देनदारी को देयता में क्रेडिट किया जाता है परीक्षा टिप liability recognition

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Question 78/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि रियलाइज़ेशन के दौरान कोई देनदारी कानूनी रूप से समाप्त हो जाती है तो इसका प्रभाव क्या होगा

If a liability legally ceases during realisation then effect is

Explanation opens after your attempt

Correct Answer

A. लाभ में वृद्धि

Step 1

Concept

Extinguishing liability creates gain exam tip liability extinguished

Step 2

Why this answer is correct

The correct answer is A. लाभ में वृद्धि. Extinguishing liability creates gain exam tip liability extinguished

Step 3

Exam Tip

देयता समाप्त होने से लाभ उत्पन्न होता है परीक्षा टिप liability extinguished

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Question 79/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि किसी देनदारी का आंशिक भुगतान किया जाए तो शेष राशि का क्या होगा

If a liability is partially paid then what happens to remaining amount

Explanation opens after your attempt

Correct Answer

A. देयता बनी रहती है

Step 1

Concept

Remaining liability continues exam tip liability remains

Step 2

Why this answer is correct

The correct answer is A. देयता बनी रहती है. Remaining liability continues exam tip liability remains

Step 3

Exam Tip

शेष देयता बनी रहती है परीक्षा टिप liability remains

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Question 80/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खर्च यदि साझेदार व्यक्तिगत रूप से वहन करे तो क्या प्रभाव होगा

If realisation expense is paid by partner personally then effect is

Explanation opens after your attempt

Correct Answer

A. संबंधित पूंजी खाते में डेबिट

Step 1

Concept

Partner capital is debited exam tip capital adjustment

Step 2

Why this answer is correct

The correct answer is A. संबंधित पूंजी खाते में डेबिट. Partner capital is debited exam tip capital adjustment

Step 3

Exam Tip

साझेदार का पूंजी खाता डेबिट होता है परीक्षा टिप capital adjustment

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Question 81/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में यदि कोई संपत्ति शून्य मूल्य पर ली जाए तो इसका क्या अर्थ है

If an asset is taken at zero value then it means

Explanation opens after your attempt

Correct Answer

A. यह बेकार है

Step 1

Concept

Zero value means useless asset exam tip write off

Step 2

Why this answer is correct

The correct answer is A. यह बेकार है. Zero value means useless asset exam tip write off

Step 3

Exam Tip

शून्य मूल्य का अर्थ अनुपयोगी संपत्ति है परीक्षा टिप write off

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Question 82/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि कोई संपत्ति लेनदार द्वारा ली जाती है तो उसका प्रभाव क्या है

If creditor takes over an asset then effect is

Explanation opens after your attempt

Correct Answer

A. लेनदार खाते में समायोजन

Step 1

Concept

Adjusted in creditor account exam tip set off

Step 2

Why this answer is correct

The correct answer is A. लेनदार खाते में समायोजन. Adjusted in creditor account exam tip set off

Step 3

Exam Tip

लेनदार खाते में समायोजन किया जाता है परीक्षा टिप set off

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Question 83/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि रियलाइज़ेशन खर्च अधिक दर्ज हो जाए तो अंतिम प्रभाव क्या होगा

If realisation expenses are overstated then final effect is

Explanation opens after your attempt

Correct Answer

A. लाभ कम होगा

Step 1

Concept

Higher expenses reduce profit exam tip expense effect

Step 2

Why this answer is correct

The correct answer is A. लाभ कम होगा. Higher expenses reduce profit exam tip expense effect

Step 3

Exam Tip

अधिक खर्च से लाभ घटता है परीक्षा टिप expense effect

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Question 84/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में प्राप्त बिलों का उपचार क्या है

How are bills received treated in Realisation Account

Explanation opens after your attempt

Correct Answer

A. संपत्ति के रूप में डेबिट

Step 1

Concept

Bills received are assets exam tip asset treatment

Step 2

Why this answer is correct

The correct answer is A. संपत्ति के रूप में डेबिट. Bills received are assets exam tip asset treatment

Step 3

Exam Tip

प्राप्त बिल संपत्ति होते हैं परीक्षा टिप asset treatment

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Question 85/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में अप्राप्त संपत्ति मिलने पर उसे किस पक्ष में दर्ज किया जाता है

Where is unrecorded asset entered in Realisation Account

Explanation opens after your attempt

Correct Answer

A. डेबिट पक्ष

Step 1

Concept

Unrecorded asset is debited exam tip asset recognition

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष. Unrecorded asset is debited exam tip asset recognition

Step 3

Exam Tip

अप्रलेखित संपत्ति डेबिट होती है परीक्षा टिप asset recognition

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Question 86/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

अप्राप्त बिल (Bills Receivable) का विघटन में क्या होता है

What happens to Bills Receivable on dissolution

Explanation opens after your attempt

Correct Answer

A. नकद में परिवर्तित कर शामिल किया जाता है

Step 1

Concept

Converted into cash exam tip realization

Step 2

Why this answer is correct

The correct answer is A. नकद में परिवर्तित कर शामिल किया जाता है. Converted into cash exam tip realization

Step 3

Exam Tip

इन्हें नकद में बदलकर शामिल किया जाता है परीक्षा टिप realization

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Question 87/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि कोई देनदारी गलती से दो बार दर्ज हो जाए तो क्या प्रभाव होगा

If a liability is recorded twice then effect is

Explanation opens after your attempt

Correct Answer

A. लाभ कम होगा

Step 1

Concept

Double liability reduces profit exam tip duplication error

Step 2

Why this answer is correct

The correct answer is A. लाभ कम होगा. Double liability reduces profit exam tip duplication error

Step 3

Exam Tip

अधिक देनदारी से लाभ घटता है परीक्षा टिप duplication error

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Question 88/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि रियलाइज़ेशन पर हानि हो और साझेदार अनुपात अलग हो तो वितरण कैसे होगा

If loss arises how is it distributed among partners

Explanation opens after your attempt

Correct Answer

A. लाभ साझाकरण अनुपात में

Step 1

Concept

Loss shared in profit sharing ratio exam tip ratio basis

Step 2

Why this answer is correct

The correct answer is A. लाभ साझाकरण अनुपात में. Loss shared in profit sharing ratio exam tip ratio basis

Step 3

Exam Tip

हानि लाभ साझाकरण अनुपात में बांटी जाती है परीक्षा टिप ratio basis

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Question 89/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में बैंक ओवरड्राफ्ट का उपचार क्या होता है

What is treatment of bank overdraft

Explanation opens after your attempt

Correct Answer

A. देयता के रूप में

Step 1

Concept

Overdraft is liability exam tip liability

Step 2

Why this answer is correct

The correct answer is A. देयता के रूप में. Overdraft is liability exam tip liability

Step 3

Exam Tip

बैंक ओवरड्राफ्ट देयता होता है परीक्षा टिप liability

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Question 90/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

अविक्रित संपत्ति यदि साझेदार ले ले तो उसका उपचार क्या होगा

If unsold asset is taken by partner then treatment

Explanation opens after your attempt

Correct Answer

A. संबंधित पूंजी खाते में डेबिट

Step 1

Concept

Capital account is debited exam tip appropriation

Step 2

Why this answer is correct

The correct answer is A. संबंधित पूंजी खाते में डेबिट. Capital account is debited exam tip appropriation

Step 3

Exam Tip

संपत्ति का मूल्य पूंजी खाते में डेबिट होता है परीक्षा टिप appropriation

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Question 91/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि किसी संपत्ति की बिक्री पर लाभ हो तो वह कहाँ जाता है

If profit arises on sale of asset then it goes to

Explanation opens after your attempt

Correct Answer

A. साझेदार पूंजी खाते

Step 1

Concept

Profit transferred to capital exam tip distribution

Step 2

Why this answer is correct

The correct answer is A. साझेदार पूंजी खाते. Profit transferred to capital exam tip distribution

Step 3

Exam Tip

लाभ पूंजी खातों में जाता है परीक्षा टिप distribution

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Question 92/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में प्रीपेड बीमा का क्या उपचार होता है

Treatment of prepaid insurance in Realisation Account

Explanation opens after your attempt

Correct Answer

A. संपत्ति के रूप में डेबिट

Step 1

Concept

Prepaid insurance is asset exam tip prepaid treatment

Step 2

Why this answer is correct

The correct answer is A. संपत्ति के रूप में डेबिट. Prepaid insurance is asset exam tip prepaid treatment

Step 3

Exam Tip

प्रीपेड खर्च संपत्ति होते हैं परीक्षा टिप prepaid treatment

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Question 93/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में यदि नकद प्राप्ति अधिक हो तो परिणाम क्या होगा

If cash received is excess then result is

Explanation opens after your attempt

Correct Answer

A. लाभ

Step 1

Concept

Excess cash creates profit exam tip surplus

Step 2

Why this answer is correct

The correct answer is A. लाभ. Excess cash creates profit exam tip surplus

Step 3

Exam Tip

अधिक नकद से लाभ होता है परीक्षा टिप surplus

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Question 94/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि कोई दायित्व छोड़ा गया हो तो उसका प्रभाव क्या होगा

If a liability is omitted then effect is

Explanation opens after your attempt

Correct Answer

A. लाभ गलत बढ़ जाएगा

Step 1

Concept

Omission inflates profit exam tip error

Step 2

Why this answer is correct

The correct answer is A. लाभ गलत बढ़ जाएगा. Omission inflates profit exam tip error

Step 3

Exam Tip

देयता न लेने से लाभ अधिक दिखता है परीक्षा टिप error

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Question 95/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि किसी संपत्ति का मूल्य गलत कम दर्ज किया जाए तो क्या होगा

If asset is undervalued then what happens

Explanation opens after your attempt

Correct Answer

A. लाभ कम दिखेगा

Step 1

Concept

Undervaluation reduces profit exam tip understatement

Step 2

Why this answer is correct

The correct answer is A. लाभ कम दिखेगा. Undervaluation reduces profit exam tip understatement

Step 3

Exam Tip

कम मूल्यांकन से लाभ कम होता है परीक्षा टिप understatement

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Question 96/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खर्च यदि लेनदार वहन करे तो क्या होगा

If creditor bears realisation expense then

Explanation opens after your attempt

Correct Answer

A. लेनदार खाते में समायोजन

Step 1

Concept

Adjusted in creditor account exam tip adjustment

Step 2

Why this answer is correct

The correct answer is A. लेनदार खाते में समायोजन. Adjusted in creditor account exam tip adjustment

Step 3

Exam Tip

लेनदार खाते में समायोजन होता है परीक्षा टिप adjustment

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Question 97/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में यदि कोई अप्रलेखित देयता मिले तो क्या होगा

If unrecorded liability is found then

Explanation opens after your attempt

Correct Answer

A. देयता बढ़ेगी

Step 1

Concept

New liability is recorded exam tip liability recognition

Step 2

Why this answer is correct

The correct answer is A. देयता बढ़ेगी. New liability is recorded exam tip liability recognition

Step 3

Exam Tip

नई देयता दर्ज होती है परीक्षा टिप liability recognition

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Question 98/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि संपत्ति नकद के बजाय वस्तु में ली जाए तो क्या होगा

If asset is taken in kind then

Explanation opens after your attempt

Correct Answer

A. कोई नकद प्रविष्टि नहीं

Step 1

Concept

No cash entry exam tip non cash

Step 2

Why this answer is correct

The correct answer is A. कोई नकद प्रविष्टि नहीं. No cash entry exam tip non cash

Step 3

Exam Tip

नकद प्रविष्टि नहीं होती परीक्षा टिप non cash

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Question 99/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि लेनदार छूट देता है तो इसका प्रभाव क्या होता है

If creditor allows discount then effect is

Explanation opens after your attempt

Correct Answer

A. लाभ

Step 1

Concept

Discount results in gain exam tip gain

Step 2

Why this answer is correct

The correct answer is A. लाभ. Discount results in gain exam tip gain

Step 3

Exam Tip

छूट से लाभ होता है परीक्षा टिप gain

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Question 100/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में असुरक्षित ऋणों का उपचार क्या है

Treatment of doubtful debts in Realisation Account

Explanation opens after your attempt

Correct Answer

A. हानि के रूप में डेबिट

Step 1

Concept

Doubtful debts are loss exam tip loss

Step 2

Why this answer is correct

The correct answer is A. हानि के रूप में डेबिट. Doubtful debts are loss exam tip loss

Step 3

Exam Tip

असुरक्षित ऋण हानि होते हैं परीक्षा टिप loss

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Question 101/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में यदि कोई संपत्ति शून्य मूल्य पर ली जाए तो यह क्या दर्शाता है

Zero value asset indicates

Explanation opens after your attempt

Correct Answer

A. बेकार संपत्ति

Step 1

Concept

Zero value indicates useless asset exam tip write off

Step 2

Why this answer is correct

The correct answer is A. बेकार संपत्ति. Zero value indicates useless asset exam tip write off

Step 3

Exam Tip

यह अनुपयोगी संपत्ति दर्शाता है परीक्षा टिप write off

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Question 102/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि कोई संपत्ति पहले से गिरवी रखी हो तो उसका प्रभाव क्या होगा

If asset is mortgaged then effect is

Explanation opens after your attempt

Correct Answer

A. प्राप्ति कम होगी

Step 1

Concept

Recovery reduces exam tip secured

Step 2

Why this answer is correct

The correct answer is A. प्राप्ति कम होगी. Recovery reduces exam tip secured

Step 3

Exam Tip

गिरवी संपत्ति से प्राप्ति घटती है परीक्षा टिप secured liability

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Question 103/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि संपत्ति बिक्री पर नकद कम प्राप्त हो तो क्या होगा

If cash received is less then what happens

Explanation opens after your attempt

Correct Answer

A. हानि

Step 1

Concept

Less cash causes loss exam tip loss

Step 2

Why this answer is correct

The correct answer is A. हानि. Less cash causes loss exam tip loss

Step 3

Exam Tip

कम नकद से हानि होती है परीक्षा टिप loss

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Question 104/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में साझेदार ऋण का क्या उपचार होता है

Treatment of partner loan in Realisation Account

Explanation opens after your attempt

Correct Answer

A. देयता के रूप में भुगतान

Step 1

Concept

Partner loan is liability exam tip liability

Step 2

Why this answer is correct

The correct answer is A. देयता के रूप में भुगतान. Partner loan is liability exam tip liability

Step 3

Exam Tip

साझेदार ऋण देयता है परीक्षा टिप liability

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Question 105/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में खर्च किस प्रकार दर्ज किए जाते हैं

How are expenses recorded

Explanation opens after your attempt

Correct Answer

A. डेबिट

Step 1

Concept

Expenses are debited exam tip expense

Step 2

Why this answer is correct

The correct answer is A. डेबिट. Expenses are debited exam tip expense

Step 3

Exam Tip

सभी खर्च डेबिट होते हैं परीक्षा टिप expense

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Question 106/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि साझेदार फर्म को ऋण देता है तो क्या होता है

If partner lends to firm then

Explanation opens after your attempt

Correct Answer

A. देयता बनती है

Step 1

Concept

Becomes liability exam tip loan

Step 2

Why this answer is correct

The correct answer is A. देयता बनती है. Becomes liability exam tip loan

Step 3

Exam Tip

यह देयता होती है परीक्षा टिप loan

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Question 107/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि साझेदार व्यक्तिगत रूप से खर्च वहन करता है तो क्या होगा

If partner bears expense personally then

Explanation opens after your attempt

Correct Answer

A. पूंजी डेबिट होगी

Step 1

Concept

Partner capital is debited exam tip capital adjustment

Step 2

Why this answer is correct

The correct answer is A. पूंजी डेबिट होगी. Partner capital is debited exam tip capital adjustment

Step 3

Exam Tip

साझेदार की पूंजी घटती है परीक्षा टिप capital adjustment

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Question 108/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में बैंक बैलेंस का उपचार क्या है

Treatment of bank balance

Explanation opens after your attempt

Correct Answer

A. संपत्ति के रूप में डेबिट

Step 1

Concept

Bank is asset exam tip asset

Step 2

Why this answer is correct

The correct answer is A. संपत्ति के रूप में डेबिट. Bank is asset exam tip asset

Step 3

Exam Tip

बैंक संपत्ति है परीक्षा टिप asset

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Question 109/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में यदि सभी देनदारियां चुका दी जाएं तो क्या होता है

If all liabilities are paid then

Explanation opens after your attempt

Correct Answer

A. देयता समाप्त

Step 1

Concept

Liabilities are settled exam tip settlement

Step 2

Why this answer is correct

The correct answer is A. देयता समाप्त. Liabilities are settled exam tip settlement

Step 3

Exam Tip

देयता समाप्त हो जाती है परीक्षा टिप settlement

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Question 110/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि संपत्ति की बिक्री पर कमीशन दिया जाए तो क्या होगा

If commission is paid on sale then

Explanation opens after your attempt

Correct Answer

A. खर्च के रूप में डेबिट

Step 1

Concept

Commission is expense exam tip expense

Step 2

Why this answer is correct

The correct answer is A. खर्च के रूप में डेबिट. Commission is expense exam tip expense

Step 3

Exam Tip

कमीशन खर्च होता है परीक्षा टिप expense

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Question 111/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि संपत्ति की कीमत स्थिर रहे तो क्या परिणाम होगा

If asset value remains same then result is

Explanation opens after your attempt

Correct Answer

A. कोई लाभ या हानि नहीं

Step 1

Concept

No profit or loss exam tip stable

Step 2

Why this answer is correct

The correct answer is A. कोई लाभ या हानि नहीं. No profit or loss exam tip stable

Step 3

Exam Tip

कोई परिवर्तन नहीं होता परीक्षा टिप stable

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Question 112/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में अनर्जित आय का उपचार क्या है

Treatment of unearned income

Explanation opens after your attempt

Correct Answer

A. देयता के रूप में क्रेडिट

Step 1

Concept

Unearned income is liability exam tip liability

Step 2

Why this answer is correct

The correct answer is A. देयता के रूप में क्रेडिट. Unearned income is liability exam tip liability

Step 3

Exam Tip

अनर्जित आय देयता होती है परीक्षा टिप liability

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Question 113/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि संपत्ति का मूल्य बढ़ा दिया जाए गलती से तो क्या होगा

If asset value is overstated then

Explanation opens after your attempt

Correct Answer

A. लाभ अधिक दिखेगा

Step 1

Concept

Profit overstated exam tip overstatement

Step 2

Why this answer is correct

The correct answer is A. लाभ अधिक दिखेगा. Profit overstated exam tip overstatement

Step 3

Exam Tip

लाभ गलत बढ़ जाता है परीक्षा टिप overstatement

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Question 114/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में अंतिम शेष किसे ट्रांसफर किया जाता है

Final balance is transferred to

Explanation opens after your attempt

Correct Answer

A. साझेदार पूंजी खाते

Step 1

Concept

Transferred to capital accounts exam tip closing

Step 2

Why this answer is correct

The correct answer is A. साझेदार पूंजी खाते. Transferred to capital accounts exam tip closing

Step 3

Exam Tip

अंतिम शेष पूंजी खातों में जाता है परीक्षा टिप closing

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Question 115/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते का मुख्य उद्देश्य क्या है

Main objective of Realisation Account is

Explanation opens after your attempt

Correct Answer

A. फर्म का समापन

Step 1

Concept

Main purpose is closure exam tip closure

Step 2

Why this answer is correct

The correct answer is A. फर्म का समापन. Main purpose is closure exam tip closure

Step 3

Exam Tip

मुख्य उद्देश्य समापन है परीक्षा टिप closure

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Question 116/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में अप्राप्त देयता मिलने पर क्या होता है

If liability discovered then

Explanation opens after your attempt

Correct Answer

A. देयता बढ़ती है

Step 1

Concept

New liability recorded exam tip liability

Step 2

Why this answer is correct

The correct answer is A. देयता बढ़ती है. New liability recorded exam tip liability

Step 3

Exam Tip

नई देयता दर्ज होती है परीक्षा टिप liability

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Question 117/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में लाभ या हानि का निर्धारण कैसे होता है

How is profit or loss determined

Explanation opens after your attempt

Correct Answer

A. डेबिट और क्रेडिट अंतर से

Step 1

Concept

Difference determines result exam tip calculation

Step 2

Why this answer is correct

The correct answer is A. डेबिट और क्रेडिट अंतर से. Difference determines result exam tip calculation

Step 3

Exam Tip

अंतर से लाभ या हानि निकलता है परीक्षा टिप calculation

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Question 118/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि फर्म का कोई दायित्व माफ कर दिया जाए तो क्या होगा

If liability is waived then

Explanation opens after your attempt

Correct Answer

A. लाभ होता है

Step 1

Concept

Waiver creates gain exam tip gain

Step 2

Why this answer is correct

The correct answer is A. लाभ होता है. Waiver creates gain exam tip gain

Step 3

Exam Tip

देयता माफ होने से लाभ होता है परीक्षा टिप gain

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Question 119/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में यदि किसी संपत्ति की बिक्री से प्राप्त राशि उसके बही मूल्य के बराबर हो तो क्या परिणाम होगा

If sale proceeds of an asset equal its book value then what is the result

Explanation opens after your attempt

Correct Answer

A. कोई लाभ या हानि नहीं

Step 1

Concept

Equal value results in no profit or loss exam tip equality concept

Step 2

Why this answer is correct

The correct answer is A. कोई लाभ या हानि नहीं. Equal value results in no profit or loss exam tip equality concept

Step 3

Exam Tip

बराबर राशि होने पर कोई लाभ या हानि नहीं होती परीक्षा टिप equality concept

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Question 120/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में बिक्री की प्रविष्टि किस पक्ष में होती है

Sale entry is recorded in which side

Explanation opens after your attempt

Correct Answer

A. क्रेडिट

Step 1

Concept

Sale recorded on credit exam tip credit

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट. Sale recorded on credit exam tip credit

Step 3

Exam Tip

बिक्री क्रेडिट पक्ष में जाती है परीक्षा टिप credit

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Question 121/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि रियलाइज़ेशन खर्च का भुगतान बैंक के बजाय लेनदार द्वारा कर दिया जाए तो इसका सही लेखा क्या होगा

If realisation expense is paid by creditor instead of bank then correct treatment is

Explanation opens after your attempt

Correct Answer

A. लेनदार खाते में समायोजन

Step 1

Concept

Adjusted against creditor exam tip adjustment entry

Step 2

Why this answer is correct

The correct answer is A. लेनदार खाते में समायोजन. Adjusted against creditor exam tip adjustment entry

Step 3

Exam Tip

लेनदार से समायोजन किया जाता है परीक्षा टिप adjustment entry

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Question 122/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि संपत्ति का आंशिक भुगतान मिले तो क्या होता है

If partial payment received then

Explanation opens after your attempt

Correct Answer

A. नकद दर्ज होता है

Step 1

Concept

Cash received recorded exam tip partial

Step 2

Why this answer is correct

The correct answer is A. नकद दर्ज होता है. Cash received recorded exam tip partial

Step 3

Exam Tip

प्राप्त नकद दर्ज होता है परीक्षा टिप partial

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Question 123/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

रियलाइज़ेशन खाते में यदि किसी संपत्ति का आंशिक मूल्य ही वसूला जा सके तो अंतिम प्रभाव क्या होगा

If only partial value of an asset is realized then final effect is

Explanation opens after your attempt

Correct Answer

A. आंशिक लाभ या हानि

Step 1

Concept

Partial recovery gives partial profit or loss exam tip partial realization

Step 2

Why this answer is correct

The correct answer is A. आंशिक लाभ या हानि. Partial recovery gives partial profit or loss exam tip partial realization

Step 3

Exam Tip

आंशिक वसूली से आंशिक परिणाम मिलता है परीक्षा टिप partial realization

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Question 124/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वसूली खाते का मुख्य उद्देश्य क्या है जब साझेदारी फर्म भंग होती है?

What is the main purpose of Realisation Account when a partnership firm is dissolved?

Explanation opens after your attempt

Correct Answer

A. संपत्तियों और बाहरी देनदारियों के निपटान से लाभ या हानि निकालनाTo find profit or loss from settlement of assets and external liabilities

Step 1

Concept

Realisation Account shows profit or loss on sale of assets and payment of external liabilities. In exams keep it separate from capital accounts.

Step 2

Why this answer is correct

The correct answer is A. संपत्तियों और बाहरी देनदारियों के निपटान से लाभ या हानि निकालना / To find profit or loss from settlement of assets and external liabilities. Realisation Account shows profit or loss on sale of assets and payment of external liabilities. In exams keep it separate from capital accounts.

Step 3

Exam Tip

वसूली खाता संपत्तियों के विक्रय और देनदारियों के भुगतान से लाभ या हानि दिखाता है। परीक्षा में इसे पूंजी खाते से अलग रखें।

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Question 125/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

भंग के समय मशीनरी पुस्तकों में 80000 रुपये है और 62000 रुपये में बिकी। वसूली खाते में क्या प्रभाव होगा?

At dissolution machinery appears at ₹80000 and is sold for ₹62000. What will be the effect in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. मशीनरी 80000 डेबिट और बैंक 62000 क्रेडिटMachinery ₹80000 debit and Bank ₹62000 credit

Step 1

Concept

Book value of asset is debited to Realisation Account and sale proceeds are credited. The difference automatically becomes realisation profit or loss.

Step 2

Why this answer is correct

The correct answer is A. मशीनरी 80000 डेबिट और बैंक 62000 क्रेडिट / Machinery ₹80000 debit and Bank ₹62000 credit. Book value of asset is debited to Realisation Account and sale proceeds are credited. The difference automatically becomes realisation profit or loss.

Step 3

Exam Tip

संपत्ति का पुस्तक मूल्य वसूली खाते के डेबिट में और बिक्री राशि क्रेडिट में जाती है। अंतर अपने आप वसूली लाभ या हानि में आता है।

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Question 126/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

भंग के समय लेनदार 50000 रुपये हैं और उन्हें पूर्ण भुगतान कर दिया गया। वसूली खाते में सही प्रविष्टि कौन सी है?

Creditors are ₹50000 at dissolution and are paid in full. Which entry is correct in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. लेनदार डेबिट और बैंक क्रेडिटCreditors debit and Bank credit

Step 1

Concept

Payment of external liability is shown on the debit side of Realisation Account. The liability is first transferred to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. लेनदार डेबिट और बैंक क्रेडिट / Creditors debit and Bank credit. Payment of external liability is shown on the debit side of Realisation Account. The liability is first transferred to Realisation Account.

Step 3

Exam Tip

बाहरी देनदारी का भुगतान वसूली खाते के डेबिट में दिखाया जाता है। पहले देनदारी वसूली खाते में स्थानांतरित की जाती है।

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Question 127/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदारों का पुस्तक मूल्य 40000 रुपये है और उनसे 36000 रुपये प्राप्त हुए तो वसूली खाते का कौन सा पक्ष प्रभावित होगा?

If debtors have book value ₹40000 and ₹36000 is collected from them then which side of Realisation Account is affected?

Explanation opens after your attempt

Correct Answer

A. डेबिट में 40000 और क्रेडिट में 36000Debit ₹40000 and credit ₹36000

Step 1

Concept

Debtors are assets so book value is debited and amount realised is credited. In exams the loss is not separately posted.

Step 2

Why this answer is correct

The correct answer is A. डेबिट में 40000 और क्रेडिट में 36000 / Debit ₹40000 and credit ₹36000. Debtors are assets so book value is debited and amount realised is credited. In exams the loss is not separately posted.

Step 3

Exam Tip

देनदार संपत्ति हैं इसलिए पुस्तक मूल्य डेबिट में और प्राप्त राशि क्रेडिट में जाती है। परीक्षा में अलग से हानि लिखने की जरूरत नहीं होती।

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Question 128/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

एक साझेदार ने 30000 रुपये के स्टॉक को 24000 रुपये में अपने पास रखा। वसूली खाते में किस राशि से क्रेडिट होगा?

A partner took over stock of ₹30000 for ₹24000. Realisation Account will be credited by which amount?

Explanation opens after your attempt

Correct Answer

A. 24000 रुपये₹24000

Step 1

Concept

Asset taken over by a partner is credited to Realisation Account at agreed value. Book value is already debited first.

Step 2

Why this answer is correct

The correct answer is A. 24000 रुपये / ₹24000. Asset taken over by a partner is credited to Realisation Account at agreed value. Book value is already debited first.

Step 3

Exam Tip

साझेदार द्वारा ली गई संपत्ति सहमत मूल्य पर वसूली खाते के क्रेडिट में दर्ज होती है। पुस्तक मूल्य पहले डेबिट में जाता है।

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Question 129/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

फर्म के निवेश 70000 रुपये हैं। साझेदार अरुण ने इन्हें 78000 रुपये में ले लिया। वसूली खाते में लाभ की गणना कैसे होगी?

Firm investments are ₹70000. Partner Arun took them over for ₹78000. How is gain reflected in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट 78000 और डेबिट 70000 से 8000 लाभCredit ₹78000 and debit ₹70000 giving ₹8000 gain

Step 1

Concept

Taking over of an asset is treated like realisation in Realisation Account. Since agreed value exceeds book value there is a gain.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट 78000 और डेबिट 70000 से 8000 लाभ / Credit ₹78000 and debit ₹70000 giving ₹8000 gain. Taking over of an asset is treated like realisation in Realisation Account. Since agreed value exceeds book value there is a gain.

Step 3

Exam Tip

संपत्ति का लिया जाना वसूली खाते में वसूली के समान माना जाता है। सहमत मूल्य पुस्तक मूल्य से अधिक है इसलिए लाभ बनेगा।

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Question 130/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

भंग के समय साझेदार ने 12000 रुपये के विज्ञापन उचटाए खाते को अपने ऊपर लिया। सही व्यवहार क्या होगा?

At dissolution a partner took over advertising suspense account of ₹12000. What is the correct treatment?

Explanation opens after your attempt

Correct Answer

A. वसूली खाते में कोई प्रविष्टि नहींNo entry in Realisation Account

Step 1

Concept

Advertising suspense is a fictitious asset and normally not transferred to Realisation Account. It is written off to partners capital accounts.

Step 2

Why this answer is correct

The correct answer is A. वसूली खाते में कोई प्रविष्टि नहीं / No entry in Realisation Account. Advertising suspense is a fictitious asset and normally not transferred to Realisation Account. It is written off to partners capital accounts.

Step 3

Exam Tip

विज्ञापन उचटाया खाता काल्पनिक संपत्ति है और सामान्यतः वसूली खाते में नहीं जाता। इसे साझेदारों के पूंजी खातों में लिखा जाता है।

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Question 131/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वसूली खर्च 5000 रुपये फर्म ने भुगतान किए। वसूली खाते में इसका सही पक्ष क्या है?

Realisation expenses of ₹5000 are paid by the firm. What is the correct side in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. डेबिट पक्षDebit side

Step 1

Concept

Realisation expenses paid by the firm are debited to Realisation Account. They reduce realisation profit.

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष / Debit side. Realisation expenses paid by the firm are debited to Realisation Account. They reduce realisation profit.

Step 3

Exam Tip

फर्म द्वारा दिए गए वसूली खर्च वसूली खाते के डेबिट में जाते हैं। ये खर्च वसूली लाभ को घटाते हैं।

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Question 132/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वसूली खर्च 6000 रुपये मोहन ने अपने निजी धन से दिए और फर्म ने उन्हें वापस नहीं किया। सही लेखांकन क्या होगा?

Realisation expenses of ₹6000 were paid by Mohan personally and the firm did not reimburse him. What is the correct accounting treatment?

Explanation opens after your attempt

Correct Answer

B. वसूली खाता डेबिट और मोहन पूंजी खाता क्रेडिटRealisation Account debit and Mohan Capital credit

Step 1

Concept

The partner paid firm expenses so Realisation Account is debited and partner capital is credited. This creates a claim in favour of the partner.

Step 2

Why this answer is correct

The correct answer is B. वसूली खाता डेबिट और मोहन पूंजी खाता क्रेडिट / Realisation Account debit and Mohan Capital credit. The partner paid firm expenses so Realisation Account is debited and partner capital is credited. This creates a claim in favour of the partner.

Step 3

Exam Tip

साझेदार ने फर्म के खर्च दिए हैं इसलिए वसूली खाता डेबिट और साझेदार पूंजी क्रेडिट होती है। इससे साझेदार को दावा मिलता है।

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Question 133/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

साझेदार को वसूली कार्य के लिए 10000 रुपये कमीशन मिलना है और उसने वास्तविक खर्च 7000 रुपये दिए। फर्म की पुस्तकों में क्या दर्ज होगा?

A partner is entitled to ₹10000 commission for realisation work and he paid actual expenses of ₹7000. What will be recorded in the firm's books?

Explanation opens after your attempt

Correct Answer

A. वसूली खाते में 10000 डेबिट और साझेदार पूंजी क्रेडिटDebit Realisation Account ₹10000 and credit partner capital

Step 1

Concept

When partner is allowed fixed commission only the commission is recorded. Actual expenses are borne by the partner.

Step 2

Why this answer is correct

The correct answer is A. वसूली खाते में 10000 डेबिट और साझेदार पूंजी क्रेडिट / Debit Realisation Account ₹10000 and credit partner capital. When partner is allowed fixed commission only the commission is recorded. Actual expenses are borne by the partner.

Step 3

Exam Tip

जब साझेदार को निश्चित कमीशन दिया जाता है तो केवल कमीशन दर्ज होता है। वास्तविक खर्च साझेदार का बोझ होता है।

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Question 134/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

एक साझेदार को वसूली खर्च 8000 रुपये वहन करने हैं और उसे 15000 रुपये पारिश्रमिक देना है। वसूली खाते में कितनी राशि डेबिट होगी?

A partner has to bear realisation expenses of ₹8000 and is to receive remuneration of ₹15000. How much will be debited to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. 15000 रुपये₹15000

Step 1

Concept

Only remuneration payable to the partner is treated as expense in Realisation Account. Actual expenses are borne by the partner.

Step 2

Why this answer is correct

The correct answer is A. 15000 रुपये / ₹15000. Only remuneration payable to the partner is treated as expense in Realisation Account. Actual expenses are borne by the partner.

Step 3

Exam Tip

वसूली खाते में साझेदार को देय पारिश्रमिक ही खर्च माना जाता है। वास्तविक खर्च साझेदार स्वयं वहन करता है।

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Question 135/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

भंग पर बैंक ऋण 90000 रुपये था जिसे 84000 रुपये में निपटाया गया। वसूली खाते में क्या परिणाम होगा?

Bank loan of ₹90000 was settled for ₹84000 on dissolution. What is the result in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. 6000 रुपये लाभ₹6000 gain

Step 1

Concept

Liability settled for less than book value creates realisation gain. Liability is credited and payment is debited.

Step 2

Why this answer is correct

The correct answer is A. 6000 रुपये लाभ / ₹6000 gain. Liability settled for less than book value creates realisation gain. Liability is credited and payment is debited.

Step 3

Exam Tip

देनदारी पुस्तक मूल्य से कम भुगतान पर निपटाई गई इसलिए वसूली लाभ होता है। देनदारी क्रेडिट और भुगतान डेबिट में दिखता है।

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Question 136/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

लेनदार 75000 रुपये थे। उन्होंने 20000 रुपये का स्टॉक लिया और शेष 50000 रुपये नकद लिए। वसूली खाते का परिणाम क्या होगा?

Creditors were ₹75000. They accepted stock of ₹20000 and cash of ₹50000 in full settlement. What is the result in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. 5000 रुपये लाभ₹5000 gain

Step 1

Concept

Total settlement is ₹70000 against liability of ₹75000. Lower payment gives ₹5000 realisation gain.

Step 2

Why this answer is correct

The correct answer is A. 5000 रुपये लाभ / ₹5000 gain. Total settlement is ₹70000 against liability of ₹75000. Lower payment gives ₹5000 realisation gain.

Step 3

Exam Tip

कुल भुगतान 70000 रुपये है जबकि देनदारी 75000 रुपये थी। कम भुगतान से 5000 रुपये वसूली लाभ होगा।

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Question 137/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

अलिखित संपत्ति 18000 रुपये में बिकी। इसे वसूली खाते में कैसे दिखाया जाएगा?

An unrecorded asset was sold for ₹18000. How will it be shown in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. वसूली खाते के क्रेडिट मेंCredit of Realisation Account

Step 1

Concept

Unrecorded asset has no book value but sale proceeds are credited to Realisation Account. It increases realisation profit.

Step 2

Why this answer is correct

The correct answer is A. वसूली खाते के क्रेडिट में / Credit of Realisation Account. Unrecorded asset has no book value but sale proceeds are credited to Realisation Account. It increases realisation profit.

Step 3

Exam Tip

अलिखित संपत्ति का कोई पुस्तक मूल्य नहीं होता पर प्राप्त राशि वसूली खाते के क्रेडिट में जाती है। यह वसूली लाभ बढ़ाती है।

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Question 138/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

अलिखित देनदारी 11000 रुपये का भुगतान भंग के समय किया गया। सही व्यवहार क्या है?

An unrecorded liability of ₹11000 was paid at dissolution. What is the correct treatment?

Explanation opens after your attempt

Correct Answer

A. वसूली खाते के डेबिट मेंDebit of Realisation Account

Step 1

Concept

Payment of unrecorded liability is debited to Realisation Account. It reduces realisation profit.

Step 2

Why this answer is correct

The correct answer is A. वसूली खाते के डेबिट में / Debit of Realisation Account. Payment of unrecorded liability is debited to Realisation Account. It reduces realisation profit.

Step 3

Exam Tip

अलिखित देनदारी का भुगतान वसूली खाते के डेबिट में दर्ज होता है। यह वसूली लाभ को घटाता है।

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Question 139/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

सामान्य संचय 48000 रुपये है। भंग पर इसे वसूली खाते में क्यों नहीं ले जाया जाता?

General reserve is ₹48000. Why is it not transferred to Realisation Account on dissolution?

Explanation opens after your attempt

Correct Answer

A. क्योंकि यह संचित लाभ है संपत्ति या बाहरी देनदारी नहींBecause it is accumulated profit not an asset or external liability

Step 1

Concept

Reserves and profit balances are distributed directly through partners capital accounts. Realisation Account is only for assets and external liabilities.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि यह संचित लाभ है संपत्ति या बाहरी देनदारी नहीं / Because it is accumulated profit not an asset or external liability. Reserves and profit balances are distributed directly through partners capital accounts. Realisation Account is only for assets and external liabilities.

Step 3

Exam Tip

संचय और लाभ हानि शेष सीधे साझेदारों के पूंजी खातों में बांटे जाते हैं। वसूली खाता केवल संपत्ति और बाहरी देनदारियों के लिए है।

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Question 140/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

संपत्ति पक्ष में नकद 12000 रुपये और बैंक 18000 रुपये हैं। वसूली खाते में इनका क्या व्यवहार होगा?

Cash ₹12000 and Bank ₹18000 appear on asset side. What is their treatment in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. इन्हें वसूली खाते में स्थानांतरित नहीं किया जाएगाThey will not be transferred to Realisation Account

Step 1

Concept

Cash and Bank are already liquid funds so they are not transferred to Realisation Account. They are used to record receipts and payments.

Step 2

Why this answer is correct

The correct answer is A. इन्हें वसूली खाते में स्थानांतरित नहीं किया जाएगा / They will not be transferred to Realisation Account. Cash and Bank are already liquid funds so they are not transferred to Realisation Account. They are used to record receipts and payments.

Step 3

Exam Tip

नकद और बैंक पहले से उपलब्ध तरल धन हैं इसलिए वसूली खाते में स्थानांतरित नहीं होते। इनसे भुगतान और प्राप्तियां दर्ज होती हैं।

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Question 141/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

कर्मचारी भविष्य निधि 25000 रुपये है। भंग पर इसे किस खाते में स्थानांतरित किया जाएगा?

Employees provident fund is ₹25000. To which account will it be transferred on dissolution?

Explanation opens after your attempt

Correct Answer

A. वसूली खाते के क्रेडिट मेंCredit of Realisation Account

Step 1

Concept

Employees provident fund is an external liability. External liabilities are transferred to the credit side of Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. वसूली खाते के क्रेडिट में / Credit of Realisation Account. Employees provident fund is an external liability. External liabilities are transferred to the credit side of Realisation Account.

Step 3

Exam Tip

कर्मचारी भविष्य निधि बाहरी देनदारी है। बाहरी देनदारियां वसूली खाते के क्रेडिट में स्थानांतरित होती हैं।

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Question 142/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

साझेदार की पत्नी से ऋण 40000 रुपये है। भंग पर यह कहां स्थानांतरित होगा?

Loan from a partner's wife is ₹40000. Where will it be transferred on dissolution?

Explanation opens after your attempt

Correct Answer

A. वसूली खाते के क्रेडिट मेंCredit of Realisation Account

Step 1

Concept

Loan from partner's wife is an external liability of the firm. Hence it is taken to Realisation Account like other liabilities.

Step 2

Why this answer is correct

The correct answer is A. वसूली खाते के क्रेडिट में / Credit of Realisation Account. Loan from partner's wife is an external liability of the firm. Hence it is taken to Realisation Account like other liabilities.

Step 3

Exam Tip

साझेदार की पत्नी से ऋण फर्म की बाहरी देनदारी है। इसलिए इसे वसूली खाते में अन्य देनदारियों की तरह लिया जाता है।

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Question 143/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

साझेदार का ऋण 60000 रुपये है। भंग पर इसे वसूली खाते में क्यों नहीं भेजा जाता?

Partner's loan is ₹60000. Why is it not transferred to Realisation Account on dissolution?

Explanation opens after your attempt

Correct Answer

A. क्योंकि यह साझेदार के व्यक्तिगत ऋण खाते में निपटता हैBecause it is settled through partner's loan account

Step 1

Concept

Partner's loan remains in a separate account and is paid through Bank. Realisation Account is for external liabilities.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि यह साझेदार के व्यक्तिगत ऋण खाते में निपटता है / Because it is settled through partner's loan account. Partner's loan remains in a separate account and is paid through Bank. Realisation Account is for external liabilities.

Step 3

Exam Tip

साझेदार का ऋण अलग खाते में रहता है और भुगतान बैंक से उस खाते को किया जाता है। वसूली खाता बाहरी देनदारियों के लिए है।

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Question 144/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदारियों में साझेदार से ऋण और व्यापारिक लेनदार दोनों हों तो वसूली खाते में कौन सा स्थानांतरित होगा?

If liabilities include partner's loan and trade creditors then which one is transferred to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. केवल व्यापारिक लेनदारOnly trade creditors

Step 1

Concept

Trade creditors are external liabilities so they go to Realisation Account. Partner's loan is settled separately.

Step 2

Why this answer is correct

The correct answer is A. केवल व्यापारिक लेनदार / Only trade creditors. Trade creditors are external liabilities so they go to Realisation Account. Partner's loan is settled separately.

Step 3

Exam Tip

व्यापारिक लेनदार बाहरी देनदारी हैं इसलिए वसूली खाते में जाते हैं। साझेदार का ऋण अलग से निपटाया जाता है।

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Question 145/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

भंग पर देनदार 50000 रुपये हैं और संदिग्ध ऋण प्रावधान 4000 रुपये है। यदि देनदार 46000 रुपये में वसूल हुए तो सही उपचार क्या है?

At dissolution debtors are ₹50000 and provision for doubtful debts is ₹4000. If debtors realise ₹46000 then what is the correct treatment?

Explanation opens after your attempt

Correct Answer

A. देनदार 50000 डेबिट प्रावधान 4000 क्रेडिट बैंक 46000 क्रेडिटDebtors ₹50000 debit provision ₹4000 credit Bank ₹46000 credit

Step 1

Concept

Gross debtors are debited and provision is credited to Realisation Account. Amount realised is also credited.

Step 2

Why this answer is correct

The correct answer is A. देनदार 50000 डेबिट प्रावधान 4000 क्रेडिट बैंक 46000 क्रेडिट / Debtors ₹50000 debit provision ₹4000 credit Bank ₹46000 credit. Gross debtors are debited and provision is credited to Realisation Account. Amount realised is also credited.

Step 3

Exam Tip

देनदार का सकल मूल्य डेबिट और प्रावधान क्रेडिट में स्थानांतरित होता है। वसूली राशि भी क्रेडिट में जाती है।

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Question 146/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

संपत्तियों में देनदार 72000 रुपये और प्रावधान 6000 रुपये है। देनदार 68000 रुपये में वसूल हुए। वसूली परिणाम क्या होगा?

Assets include debtors ₹72000 and provision ₹6000. Debtors realised ₹68000. What is the realisation result?

Explanation opens after your attempt

Correct Answer

A. 2000 रुपये लाभ₹2000 profit

Step 1

Concept

Realisation Account has debit ₹72000 and credits ₹6000 plus ₹68000. Excess credit gives ₹2000 profit.

Step 2

Why this answer is correct

The correct answer is A. 2000 रुपये लाभ / ₹2000 profit. Realisation Account has debit ₹72000 and credits ₹6000 plus ₹68000. Excess credit gives ₹2000 profit.

Step 3

Exam Tip

वसूली खाते में डेबिट 72000 और क्रेडिट 6000 तथा 68000 होगा। क्रेडिट अधिक होने से 2000 रुपये लाभ है।

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Question 147/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

संयुक्त जीवन पॉलिसी 30000 रुपये पुस्तकों में है और 42000 रुपये प्राप्त हुए। वसूली खाते में क्या प्रभाव होगा?

Joint Life Policy appears at ₹30000 and ₹42000 is received. What is the effect in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. 30000 डेबिट और 42000 क्रेडिटDebit ₹30000 and credit ₹42000

Step 1

Concept

A recorded policy is an asset so book value is debited and amount received is credited. This gives ₹12000 gain.

Step 2

Why this answer is correct

The correct answer is A. 30000 डेबिट और 42000 क्रेडिट / Debit ₹30000 and credit ₹42000. A recorded policy is an asset so book value is debited and amount received is credited. This gives ₹12000 gain.

Step 3

Exam Tip

पुस्तक में दर्ज पॉलिसी संपत्ति है इसलिए पुस्तक मूल्य डेबिट और प्राप्त राशि क्रेडिट में जाएगी। इससे 12000 लाभ बनेगा।

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Question 148/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि संयुक्त जीवन पॉलिसी पुस्तकों में नहीं है और 25000 रुपये प्राप्त हुए तो क्या प्रविष्टि होगी?

If Joint Life Policy is not recorded in books and ₹25000 is received then what entry is made?

Explanation opens after your attempt

Correct Answer

A. बैंक डेबिट और वसूली खाता क्रेडिटBank debit and Realisation Account credit

Step 1

Concept

Amount received from an unrecorded asset is credited to Realisation Account. There is no book value to debit.

Step 2

Why this answer is correct

The correct answer is A. बैंक डेबिट और वसूली खाता क्रेडिट / Bank debit and Realisation Account credit. Amount received from an unrecorded asset is credited to Realisation Account. There is no book value to debit.

Step 3

Exam Tip

अलिखित संपत्ति से प्राप्त राशि वसूली खाते के क्रेडिट में जाती है। इसका कोई पुस्तक मूल्य डेबिट में नहीं होता।

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Question 149/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

एक संपत्ति पर 15000 रुपये का गिरवी ऋण है। संपत्ति 50000 रुपये में बिकी और ऋण खरीदार ने अपने ऊपर ले लिया। वसूली खाते में नकद प्राप्ति कितनी मानी जाएगी?

An asset is subject to a mortgage loan of ₹15000. The asset is sold for ₹50000 and the buyer takes over the loan. What cash receipt is considered in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. 35000 रुपये₹35000

Step 1

Concept

When the buyer assumes the loan cash receipt is sale value minus loan. Hence Bank receives ₹35000.

Step 2

Why this answer is correct

The correct answer is A. 35000 रुपये / ₹35000. When the buyer assumes the loan cash receipt is sale value minus loan. Hence Bank receives ₹35000.

Step 3

Exam Tip

जब खरीदार ऋण अपने ऊपर लेता है तो नकद प्राप्ति बिक्री मूल्य घटा ऋण होती है। इसलिए बैंक में 35000 रुपये आएंगे।

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Question 150/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

संपत्ति 90000 रुपये में बिकी। बेचने के खर्च 4000 रुपये हैं जिन्हें खरीदार ने वहन किया। वसूली खाते में फर्म द्वारा खर्च की प्रविष्टि क्या होगी?

Asset sold for ₹90000. Selling expenses of ₹4000 were borne by the buyer. What entry for expenses is made by the firm in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. कोई खर्च प्रविष्टि नहींNo expense entry

Step 1

Concept

Expenses borne by the buyer are not expenses in the firm's books. The firm records only the actual receipt.

Step 2

Why this answer is correct

The correct answer is A. कोई खर्च प्रविष्टि नहीं / No expense entry. Expenses borne by the buyer are not expenses in the firm's books. The firm records only the actual receipt.

Step 3

Exam Tip

खरीदार द्वारा दिए गए खर्च फर्म की पुस्तकों में खर्च नहीं बनते। फर्म केवल वास्तविक प्राप्ति दर्ज करती है।

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Question 151/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वसूली खाते की क्रेडिट साइड डेबिट साइड से 32000 रुपये अधिक है। इसका क्या अर्थ है?

Credit side of Realisation Account exceeds debit side by ₹32000. What does it mean?

Explanation opens after your attempt

Correct Answer

A. वसूली लाभRealisation profit

Step 1

Concept

If credit side is higher it means profit from settlement of assets and liabilities. It is distributed among partners in profit sharing ratio.

Step 2

Why this answer is correct

The correct answer is A. वसूली लाभ / Realisation profit. If credit side is higher it means profit from settlement of assets and liabilities. It is distributed among partners in profit sharing ratio.

Step 3

Exam Tip

क्रेडिट पक्ष अधिक होने पर संपत्तियों और देनदारियों के निपटान से लाभ होता है। इसे साझेदारों में लाभ अनुपात में बांटते हैं।

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Question 152/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वसूली खाते की डेबिट साइड क्रेडिट साइड से 27000 रुपये अधिक है। इसे कहां स्थानांतरित किया जाएगा?

Debit side of Realisation Account exceeds credit side by ₹27000. Where will it be transferred?

Explanation opens after your attempt

Correct Answer

A. साझेदारों के पूंजी खातों के डेबिट मेंDebit of partners capital accounts

Step 1

Concept

Excess debit means realisation loss. It is debited to partners capital accounts in profit sharing ratio.

Step 2

Why this answer is correct

The correct answer is A. साझेदारों के पूंजी खातों के डेबिट में / Debit of partners capital accounts. Excess debit means realisation loss. It is debited to partners capital accounts in profit sharing ratio.

Step 3

Exam Tip

डेबिट अधिक होने पर वसूली हानि होती है। इसे साझेदारों के पूंजी खातों में लाभ अनुपात से डेबिट किया जाता है।

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Question 153/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

साझेदार अ और ब का लाभ अनुपात 3:2 है। वसूली लाभ 50000 रुपये है। अ की पूंजी में कितना क्रेडिट होगा?

Partners A and B share profits in 3:2. Realisation profit is ₹50000. How much will be credited to A's capital?

Explanation opens after your attempt

Correct Answer

A. 30000 रुपये₹30000

Step 1

Concept

Realisation profit is shared in old profit sharing ratio. A's share is 3 out of 5 which is ₹30000.

Step 2

Why this answer is correct

The correct answer is A. 30000 रुपये / ₹30000. Realisation profit is shared in old profit sharing ratio. A's share is 3 out of 5 which is ₹30000.

Step 3

Exam Tip

वसूली लाभ पुराने लाभ अनुपात में बांटा जाता है। अ का हिस्सा 3 बटा 5 यानी 30000 रुपये है।

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Question 154/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

साझेदार र और स का अनुपात 5:3 है। वसूली हानि 64000 रुपये है। स की पूंजी में कितना डेबिट होगा?

Partners R and S share profits in 5:3. Realisation loss is ₹64000. How much will be debited to S's capital?

Explanation opens after your attempt

Correct Answer

A. 24000 रुपये₹24000

Step 1

Concept

Realisation loss is shared in profit sharing ratio. S's share is 3 out of 8 which is ₹24000.

Step 2

Why this answer is correct

The correct answer is A. 24000 रुपये / ₹24000. Realisation loss is shared in profit sharing ratio. S's share is 3 out of 8 which is ₹24000.

Step 3

Exam Tip

वसूली हानि लाभ अनुपात में बांटी जाती है। स का हिस्सा 3 बटा 8 यानी 24000 रुपये है।

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Question 155/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि किसी संपत्ति को कोई साझेदार पुस्तक मूल्य से कम राशि पर लेता है तो अंतर का अंतिम प्रभाव क्या होगा?

If a partner takes over an asset at less than book value then what is the final effect of the difference?

Explanation opens after your attempt

Correct Answer

A. वसूली हानि बढ़ेगीRealisation loss will increase

Step 1

Concept

When asset realisation is below book value a loss arises. It is reflected through the final balance of Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. वसूली हानि बढ़ेगी / Realisation loss will increase. When asset realisation is below book value a loss arises. It is reflected through the final balance of Realisation Account.

Step 3

Exam Tip

संपत्ति की वसूली पुस्तक मूल्य से कम होने पर हानि बनती है। यह वसूली खाते में कुल परिणाम से स्पष्ट होती है।

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Question 156/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वसूली खाते में संपत्तियों का पुस्तक मूल्य क्यों डेबिट किया जाता है?

Why are book values of assets debited to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. क्योंकि वसूली खाता संपत्तियों के त्याग और वसूली की तुलना करता हैBecause Realisation Account compares sacrifice of assets with realisation

Step 1

Concept

Book value of asset is the sacrifice base and proceeds are compared with it. This determines realisation profit or loss.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि वसूली खाता संपत्तियों के त्याग और वसूली की तुलना करता है / Because Realisation Account compares sacrifice of assets with realisation. Book value of asset is the sacrifice base and proceeds are compared with it. This determines realisation profit or loss.

Step 3

Exam Tip

संपत्ति का पुस्तक मूल्य त्याग का आधार है और प्राप्ति उससे तुलना की जाती है। इससे वास्तविक वसूली लाभ या हानि निकलती है।

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Question 157/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वसूली खाते में बाहरी देनदारियों का पुस्तक मूल्य क्रेडिट क्यों किया जाता है?

Why are book values of external liabilities credited to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. क्योंकि देनदारी से मुक्ति लाभकारी स्रोत की तरह ली जाती हैBecause release from liability is treated like a benefit source

Step 1

Concept

Book value of liability is credited and its payment is debited. If paid for less it shows gain.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि देनदारी से मुक्ति लाभकारी स्रोत की तरह ली जाती है / Because release from liability is treated like a benefit source. Book value of liability is credited and its payment is debited. If paid for less it shows gain.

Step 3

Exam Tip

देनदारी का पुस्तक मूल्य क्रेडिट और उसका भुगतान डेबिट होता है। कम भुगतान होने पर लाभ दिखाई देता है।

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Question 158/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

भंग पर वसूली खाते में कौन सी वस्तु स्थानांतरित नहीं की जाएगी?

Which item will not be transferred to Realisation Account on dissolution?

Explanation opens after your attempt

Correct Answer

A. लाभ हानि खाते का डेबिट शेषDebit balance of Profit and Loss Account

Step 1

Concept

Debit balance of Profit and Loss Account is accumulated loss and goes directly to capital accounts. Assets and external liabilities go to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. लाभ हानि खाते का डेबिट शेष / Debit balance of Profit and Loss Account. Debit balance of Profit and Loss Account is accumulated loss and goes directly to capital accounts. Assets and external liabilities go to Realisation Account.

Step 3

Exam Tip

लाभ हानि खाते का डेबिट शेष संचित हानि है और सीधे पूंजी खातों में जाता है। संपत्तियां और बाहरी देनदारियां वसूली खाते में जाती हैं।

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Question 159/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

भंग पर कौन सी वस्तु वसूली खाते के क्रेडिट में स्थानांतरित होगी?

Which item will be transferred to the credit side of Realisation Account on dissolution?

Explanation opens after your attempt

Correct Answer

A. देय बिलBills Payable

Step 1

Concept

Bills Payable is an external liability so it is transferred to the credit side of Realisation Account. Assets are transferred to the debit side.

Step 2

Why this answer is correct

The correct answer is A. देय बिल / Bills Payable. Bills Payable is an external liability so it is transferred to the credit side of Realisation Account. Assets are transferred to the debit side.

Step 3

Exam Tip

देय बिल बाहरी देनदारी है इसलिए वसूली खाते के क्रेडिट में जाएगा। संपत्तियां डेबिट में जाती हैं।

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Question 160/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

फर्म की पेटेंट 60000 रुपये की है और यह बेकार हो गई। वसूली खाते में क्या होगा?

Firm has patent of ₹60000 and it became worthless. What will happen in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. पेटेंट 60000 डेबिट होगा और कोई प्राप्ति क्रेडिट नहीं होगीPatent ₹60000 will be debited and no proceeds credited

Step 1

Concept

Book value of worthless asset remains debited in Realisation Account and proceeds are nil. This increases realisation loss.

Step 2

Why this answer is correct

The correct answer is A. पेटेंट 60000 डेबिट होगा और कोई प्राप्ति क्रेडिट नहीं होगी / Patent ₹60000 will be debited and no proceeds credited. Book value of worthless asset remains debited in Realisation Account and proceeds are nil. This increases realisation loss.

Step 3

Exam Tip

बेकार संपत्ति का पुस्तक मूल्य वसूली खाते में डेबिट रहता है और प्राप्ति शून्य होती है। इससे वसूली हानि बढ़ती है।

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Question 161/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

भंग पर देनदारों ने 1000 रुपये की छूट के बाद 29000 रुपये दिए। देनदारों का पुस्तक मूल्य 32000 रुपये था। वसूली खाते में बैंक से कितनी क्रेडिट होगी?

Debtors paid ₹29000 after discount of ₹1000 on dissolution. Book value of debtors was ₹32000. How much will be credited through Bank in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. 29000 रुपये₹29000

Step 1

Concept

Only actual cash received is credited in Realisation Account. Discount is not separately posted and is included in final result.

Step 2

Why this answer is correct

The correct answer is A. 29000 रुपये / ₹29000. Only actual cash received is credited in Realisation Account. Discount is not separately posted and is included in final result.

Step 3

Exam Tip

वसूली खाते में वास्तविक प्राप्त नकद ही क्रेडिट होती है। छूट अलग से नहीं बल्कि कुल परिणाम में शामिल होती है।

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Question 162/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

संपत्ति का पुस्तक मूल्य 120000 रुपये है। इसे 100000 रुपये में बेचा गया और फर्म ने 3000 रुपये बिक्री खर्च दिए। इस संपत्ति से शुद्ध वसूली परिणाम क्या है?

An asset has book value ₹120000. It is sold for ₹100000 and the firm pays selling expenses ₹3000. What is the net realisation result from this asset?

Explanation opens after your attempt

Correct Answer

A. 23000 रुपये हानि₹23000 loss

Step 1

Concept

Proceeds are ₹100000 and expenses are ₹3000 so net receipt is ₹97000. Compared with book value ₹120000 the loss is ₹23000.

Step 2

Why this answer is correct

The correct answer is A. 23000 रुपये हानि / ₹23000 loss. Proceeds are ₹100000 and expenses are ₹3000 so net receipt is ₹97000. Compared with book value ₹120000 the loss is ₹23000.

Step 3

Exam Tip

प्राप्ति 100000 है और खर्च 3000 है इसलिए शुद्ध प्राप्ति 97000 है। पुस्तक मूल्य 120000 से तुलना करने पर 23000 हानि है।

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Question 163/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

एक मशीन 45000 रुपये में साझेदार ने ली और उससे जुड़ी मरम्मत देनदारी 5000 रुपये भी उसी ने स्वीकार की। वसूली खाते में मशीन लेने की क्रेडिट राशि क्या होगी?

A machine was taken over by a partner for ₹45000 and he also accepted related repair liability of ₹5000. What is the credit amount for machine takeover in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. 45000 रुपये₹45000

Step 1

Concept

Asset takeover amount is credited separately at ₹45000. Acceptance of liability is treated separately as settlement of liability.

Step 2

Why this answer is correct

The correct answer is A. 45000 रुपये / ₹45000. Asset takeover amount is credited separately at ₹45000. Acceptance of liability is treated separately as settlement of liability.

Step 3

Exam Tip

संपत्ति के लेने की राशि अलग से 45000 रुपये क्रेडिट होती है। देनदारी स्वीकार करने का उपचार अलग देनदारी निपटान के रूप में होता है।

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Question 164/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

अगर किसी साझेदार ने 35000 रुपये के लेनदार अपने ऊपर लिए तो वसूली खाते में कौन सी प्रविष्टि सही है?

If a partner takes over creditors of ₹35000 then which entry is correct in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. वसूली खाता डेबिट और साझेदार पूंजी खाता क्रेडिटRealisation Account debit and Partner Capital credit

Step 1

Concept

When a liability is settled Realisation Account is debited. Since the partner assumes it his capital is credited.

Step 2

Why this answer is correct

The correct answer is A. वसूली खाता डेबिट और साझेदार पूंजी खाता क्रेडिट / Realisation Account debit and Partner Capital credit. When a liability is settled Realisation Account is debited. Since the partner assumes it his capital is credited.

Step 3

Exam Tip

देनदारी निपटने पर वसूली खाता डेबिट होता है। साझेदार ने देनदारी ली इसलिए उसकी पूंजी क्रेडिट होती है।

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Question 165/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वसूली खाते में किसी संपत्ति की बिक्री राशि किस खाते के माध्यम से दर्ज की जाती है जब राशि नकद मिली हो?

Through which account is sale proceeds of an asset recorded in Realisation Account when cash is received?

Explanation opens after your attempt

Correct Answer

A. बैंक खाते के माध्यम सेThrough Bank Account

Step 1

Concept

Sale proceeds received in cash or bank debit Bank Account and credit Realisation Account. In exams record proceeds at actual amount.

Step 2

Why this answer is correct

The correct answer is A. बैंक खाते के माध्यम से / Through Bank Account. Sale proceeds received in cash or bank debit Bank Account and credit Realisation Account. In exams record proceeds at actual amount.

Step 3

Exam Tip

नकद या बैंक से मिली बिक्री राशि बैंक खाते को डेबिट और वसूली खाते को क्रेडिट करती है। परीक्षा में प्राप्ति को हमेशा वास्तविक राशि पर लिखें।

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Question 166/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

भंग पर सभी संपत्तियां 220000 रुपये पुस्तक मूल्य पर हैं और 185000 रुपये में बिकीं। बाहरी देनदारियां 75000 रुपये थीं और 68000 रुपये में निपटीं। वसूली खर्च 4000 रुपये है। वसूली परिणाम क्या है?

On dissolution total assets at book value ₹220000 were sold for ₹185000. External liabilities ₹75000 were settled for ₹68000. Realisation expenses are ₹4000. What is the realisation result?

Explanation opens after your attempt

Correct Answer

A. 32000 रुपये हानि₹32000 loss

Step 1

Concept

Loss on assets is ₹35000 and gain on liabilities is ₹7000. After expenses ₹4000 the net loss is ₹32000.

Step 2

Why this answer is correct

The correct answer is A. 32000 रुपये हानि / ₹32000 loss. Loss on assets is ₹35000 and gain on liabilities is ₹7000. After expenses ₹4000 the net loss is ₹32000.

Step 3

Exam Tip

संपत्ति पर हानि 35000 है और देनदारी पर लाभ 7000 है। खर्च 4000 घटाने पर शुद्ध हानि 32000 है।

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Question 167/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

संपत्तियां 150000 रुपये थीं और 164000 रुपये में वसूल हुईं। देनदारियां 55000 रुपये थीं और 59000 रुपये में चुकाईं। वसूली खाते का परिणाम क्या होगा?

Assets were ₹150000 and realised ₹164000. Liabilities were ₹55000 and paid at ₹59000. What is the result of Realisation Account?

Explanation opens after your attempt

Correct Answer

A. 10000 रुपये लाभ₹10000 profit

Step 1

Concept

Gain on assets is ₹14000 but extra payment on liabilities is ₹4000 loss. Net realisation profit is ₹10000.

Step 2

Why this answer is correct

The correct answer is A. 10000 रुपये लाभ / ₹10000 profit. Gain on assets is ₹14000 but extra payment on liabilities is ₹4000 loss. Net realisation profit is ₹10000.

Step 3

Exam Tip

संपत्तियों पर लाभ 14000 है लेकिन देनदारियों पर अतिरिक्त भुगतान 4000 हानि है। शुद्ध वसूली लाभ 10000 रुपये है।

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Question 168/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

एक अलिखित निवेश 14000 रुपये में बिका और अलिखित दावा 9000 रुपये में चुकाया गया। वसूली परिणाम पर शुद्ध प्रभाव क्या है?

An unrecorded investment was sold for ₹14000 and an unrecorded claim was paid for ₹9000. What is the net effect on realisation result?

Explanation opens after your attempt

Correct Answer

A. 5000 रुपये लाभ₹5000 profit

Step 1

Concept

Receipt from unrecorded asset is credited and payment of unrecorded liability is debited. Net credit gives ₹5000 profit.

Step 2

Why this answer is correct

The correct answer is A. 5000 रुपये लाभ / ₹5000 profit. Receipt from unrecorded asset is credited and payment of unrecorded liability is debited. Net credit gives ₹5000 profit.

Step 3

Exam Tip

अलिखित संपत्ति की प्राप्ति क्रेडिट और अलिखित देनदारी का भुगतान डेबिट होता है। शुद्ध क्रेडिट 5000 रुपये लाभ देता है।

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Question 169/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

भंग पर प्रीपेड बीमा 8000 रुपये था और यह समाप्त हो गया। वसूली खाते में इसका क्या उपचार होगा?

Prepaid insurance of ₹8000 existed at dissolution and it expired worthless. What is its treatment in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. पुस्तक मूल्य वसूली खाते के डेबिट में और कोई क्रेडिट नहींBook value debited to Realisation Account and no credit

Step 1

Concept

Prepaid insurance is an asset so it is debited to Realisation Account. If nothing is realised the whole amount forms part of loss.

Step 2

Why this answer is correct

The correct answer is A. पुस्तक मूल्य वसूली खाते के डेबिट में और कोई क्रेडिट नहीं / Book value debited to Realisation Account and no credit. Prepaid insurance is an asset so it is debited to Realisation Account. If nothing is realised the whole amount forms part of loss.

Step 3

Exam Tip

प्रीपेड बीमा एक संपत्ति है इसलिए वसूली खाते में डेबिट होगा। यदि कोई वसूली नहीं हुई तो पूरी राशि हानि में शामिल होगी।

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Question 170/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि किसी संपत्ति की बिक्री राशि सीधे लेनदार को दे दी गई तो वसूली खाते में सही सोच क्या है?

If sale proceeds of an asset are directly paid to a creditor then what is the correct approach in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. संपत्ति की वसूली क्रेडिट और देनदारी भुगतान डेबिट दोनों दिखाएंShow asset realisation credit and liability payment debit both

Step 1

Concept

Direct adjustment still represents two separate events. Record both realisation of asset and settlement of liability in Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. संपत्ति की वसूली क्रेडिट और देनदारी भुगतान डेबिट दोनों दिखाएं / Show asset realisation credit and liability payment debit both. Direct adjustment still represents two separate events. Record both realisation of asset and settlement of liability in Realisation Account.

Step 3

Exam Tip

सीधा समायोजन भी दो अलग घटनाएं हैं। वसूली खाते में प्राप्ति और देनदारी निपटान दोनों दर्ज करें।

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Question 171/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

भंग के समय स्टॉक 40000 रुपये है। 60 प्रतिशत स्टॉक 30000 रुपये में बिका और शेष साझेदार ने 12500 रुपये में लिया। वसूली खाते में कुल क्रेडिट कितनी होगी?

At dissolution stock is ₹40000. 60 percent stock sold for ₹30000 and remaining taken over by a partner for ₹12500. What total credit appears in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. 42500 रुपये₹42500

Step 1

Concept

Both sale proceeds and stock taken over by partner are credited to Realisation Account. Total credit is ₹30000 plus ₹12500 equal to ₹42500.

Step 2

Why this answer is correct

The correct answer is A. 42500 रुपये / ₹42500. Both sale proceeds and stock taken over by partner are credited to Realisation Account. Total credit is ₹30000 plus ₹12500 equal to ₹42500.

Step 3

Exam Tip

बिक्री और साझेदार द्वारा लिया गया स्टॉक दोनों वसूली खाते के क्रेडिट में जाते हैं। कुल क्रेडिट 30000 जोड़ 12500 बराबर 42500 है।

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Question 172/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

एक देनदारी 30000 रुपये पुस्तकों में है। लेनदार ने अंतिम निपटान में 26000 रुपये स्वीकार किए और 1000 रुपये की छूट नकद भुगतान पर दी। वसूली खाते में भुगतान कितनी राशि से डेबिट होगा?

A liability of ₹30000 appears in books. Creditor accepted ₹26000 in final settlement and allowed ₹1000 discount on cash payment. What amount is debited as payment in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. 26000 रुपये₹26000

Step 1

Concept

Actual payment is debited to Realisation Account. Discount is not recorded separately and appears in the final result.

Step 2

Why this answer is correct

The correct answer is A. 26000 रुपये / ₹26000. Actual payment is debited to Realisation Account. Discount is not recorded separately and appears in the final result.

Step 3

Exam Tip

वसूली खाते में वास्तविक भुगतान डेबिट होता है। छूट अलग से नहीं लिखी जाती और लाभ परिणाम में आ जाता है।

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Question 173/173 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वसूली खाते का अंतिम शेष पूंजी खातों में बांटने के बाद वसूली खाते में क्या शेष रहना चाहिए?

After transferring the final balance of Realisation Account to capital accounts what balance should remain in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. शून्यNil

Step 1

Concept

Realisation Account is a temporary nominal account and is closed at dissolution. After transferring profit or loss to capital accounts its balance is nil.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Nil. Realisation Account is a temporary nominal account and is closed at dissolution. After transferring profit or loss to capital accounts its balance is nil.

Step 3

Exam Tip

वसूली खाता अस्थायी नाममात्र खाता है और भंग के अंत में बंद हो जाता है। अंतिम लाभ या हानि पूंजी खातों में बांटने के बाद शेष शून्य रहता है।

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

विघटन पर रियलाइज़ेशन खाता का मुख्य उद्देश्य क्या होता है

Concept

Why this answer is correct

Exam Tip

रियलाइज़ेशन खाते में संपत्तियों की बिक्री पर क्या दर्ज किया जाता है

Concept

Why this answer is correct

Exam Tip

रियलाइज़ेशन खाते में कौन सी देनदारियां स्थानांतरित की जाती हैं

Concept

Why this answer is correct

Exam Tip

रियलाइज़ेशन खाते का शेष क्या दर्शाता है

Concept

Why this answer is correct

Exam Tip

अविक्रित संपत्ति को रियलाइज़ेशन खाते में कैसे दर्ज किया जाता है

Concept

Why this answer is correct

Exam Tip

रियलाइज़ेशन खाते में खर्च कौन वहन करता है

Concept

Why this answer is correct

Exam Tip

रियलाइज़ेशन खाते में लेनदारों का भुगतान कैसे दिखाया जाता है

Concept

Why this answer is correct

Exam Tip

रियलाइज़ेशन लाभ साझेदारों में कैसे बांटा जाता है

Concept

Why this answer is correct

Exam Tip

यदि रियलाइज़ेशन हानि होती है तो क्या होता है

Concept

Why this answer is correct

Exam Tip

रियलाइज़ेशन खाते में पूंजी खाता कब बंद होता है

Concept

Why this answer is correct

Exam Tip

अवैतनिक खर्च रियलाइज़ेशन खाते में कैसे दर्ज होते हैं

Concept

Why this answer is correct

Exam Tip

अवशिष्ट संपत्ति बिक्री पर क्या प्रभाव पड़ता है

Concept

Why this answer is correct

Exam Tip

रियलाइज़ेशन खाते में अस्थायी खाते क्यों नहीं आते

Concept

Why this answer is correct

Exam Tip

अविक्रित स्टॉक का मूल्यांकन कैसे होता है

Concept

Why this answer is correct

Exam Tip

रियलाइज़ेशन खाते में कौन सा खाता ट्रांसफर नहीं होता

Concept

Why this answer is correct

Exam Tip

रियलाइज़ेशन खाते में प्राप्त राशि कहाँ दर्ज होती है

Concept

Why this answer is correct

Exam Tip

संपत्ति बिक्री पर हानि कहाँ दर्ज होती है

Concept

Why this answer is correct

Exam Tip

संपत्तियों का हस्तांतरण किस मूल्य पर होता है

Concept

Why this answer is correct

Exam Tip

यदि देनदारियां अधिक हों तो क्या होता है

Concept

Why this answer is correct

Exam Tip

रियलाइज़ेशन खाते में कौन सा आइटम सबसे पहले आता है

Concept

Why this answer is correct