विघटन पर मशीनरी ₹80000 पुस्तकीय मूल्य से ₹92000 में बिकी और वास्तविकीकरण व्यय ₹2000 था। शुद्ध लाभ कितना होगा?
On dissolution machinery with book value ₹80000 was sold for ₹92000 and realisation expenses were ₹2000. What is the net profit?
Explanation opens after your attempt
Step 1
Concept
Profit was ₹12000 and after deducting ₹2000 expense net profit is ₹10000. Calculate the net effect.
Step 2
Why this answer is correct
The correct answer is B. ₹10000. Profit was ₹12000 and after deducting ₹2000 expense net profit is ₹10000. Calculate the net effect.
Step 3
Exam Tip
लाभ ₹12000 था और व्यय ₹2000 घटाने पर ₹10000 बचता है। शुद्ध प्रभाव निकालें।
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यदि वास्तविकीकरण खाते का डेबिट पक्ष ₹185000 और क्रेडिट पक्ष ₹201000 है तो परिणाम क्या होगा?
If the debit side of Realisation Account is ₹185000 and the credit side is ₹201000 what is the result?
Explanation opens after your attempt
Correct Answer
C. ₹16000 लाभ
Step 1
Concept
The credit side exceeds by ₹16000. Hence realisation profit is ₹16000.
Step 2
Why this answer is correct
The correct answer is C. ₹16000 लाभ. The credit side exceeds by ₹16000. Hence realisation profit is ₹16000.
Step 3
Exam Tip
क्रेडिट पक्ष ₹16000 अधिक है। अतः वास्तविकीकरण लाभ ₹16000 है।
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A और B का अनुपात 3:2 है। वास्तविकीकरण हानि ₹25000 है। A का हिस्सा कितना होगा?
A and B share profits in the ratio 3:2. Realisation loss is ₹25000. What is A's share?
Explanation opens after your attempt
Step 1
Concept
A bears 3/5 of the loss. ₹25000 × 3/5 = ₹15000.
Step 2
Why this answer is correct
The correct answer is C. ₹15000. A bears 3/5 of the loss. ₹25000 × 3/5 = ₹15000.
Step 3
Exam Tip
A का हिस्सा 3/5 है। ₹25000 × 3/5 = ₹15000।
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अवितरित देनदारी ₹7000 का भुगतान किया गया। इसका वास्तविकीकरण खाते पर क्या प्रभाव होगा?
An unrecorded liability of ₹7000 was paid. What is its effect on Realisation Account?
Explanation opens after your attempt
Correct Answer
B. डेबिट ₹7000
Step 1
Concept
Payment of an unrecorded liability is debited to Realisation Account. It reduces profit.
Step 2
Why this answer is correct
The correct answer is B. डेबिट ₹7000. Payment of an unrecorded liability is debited to Realisation Account. It reduces profit.
Step 3
Exam Tip
अवितरित देनदारी का भुगतान वास्तविकीकरण खाते में डेबिट होता है। यह लाभ घटाता है।
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वास्तविकीकरण लाभ ₹36000 है और साझेदारी अनुपात 5:4:3 है। दूसरे साझेदार का हिस्सा कितना होगा?
Realisation profit is ₹36000 and the ratio is 5:4:3. What is the share of the second partner?
Explanation opens after your attempt
Step 1
Concept
There are 12 total parts. The second partner gets 4/12 which is ₹12000.
Step 2
Why this answer is correct
The correct answer is B. ₹12000. There are 12 total parts. The second partner gets 4/12 which is ₹12000.
Step 3
Exam Tip
कुल 12 भाग हैं। दूसरे साझेदार का हिस्सा 4/12 अर्थात ₹12000 है।
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किस स्थिति में वास्तविकीकरण खाते में हानि उत्पन्न होगी?
In which situation will a loss arise in the Realisation Account?
Explanation opens after your attempt
Correct Answer
C. संपत्तियां पुस्तकीय मूल्य से कम बिकें
Step 1
Concept
Sale below book value causes a realisation loss. This is a common exam concept.
Step 2
Why this answer is correct
The correct answer is C. संपत्तियां पुस्तकीय मूल्य से कम बिकें. Sale below book value causes a realisation loss. This is a common exam concept.
Step 3
Exam Tip
कम मूल्य पर बिक्री से वास्तविकीकरण हानि होती है। यह सामान्य परीक्षा प्रश्न है।
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यदि संपत्ति का पुस्तकीय मूल्य ₹45000 है और साझेदार ने उसे ₹50000 पर लिया तो वास्तविकीकरण लाभ कितना होगा?
If an asset has a book value of ₹45000 and a partner takes it over at ₹50000 what is the realisation profit?
Explanation opens after your attempt
Step 1
Concept
The takeover value exceeds book value by ₹5000. That is the profit.
Step 2
Why this answer is correct
The correct answer is C. ₹5000. The takeover value exceeds book value by ₹5000. That is the profit.
Step 3
Exam Tip
अधिग्रहण मूल्य पुस्तकीय मूल्य से ₹5000 अधिक है। यही लाभ है।
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यदि वास्तविकीकरण व्यय ₹5000 है और साझेदार को इसकी प्रतिपूर्ति की गई तो वास्तविकीकरण खाते में क्या प्रविष्टि होगी?
If realisation expenses of ₹5000 borne by a partner are reimbursed by the firm what entry is made in Realisation Account?
Explanation opens after your attempt
Correct Answer
A. डेबिट ₹5000
Step 1
Concept
Reimbursable realisation expenses are debited to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. डेबिट ₹5000. Reimbursable realisation expenses are debited to Realisation Account.
Step 3
Exam Tip
प्रतिपूर्ति योग्य वास्तविकीकरण व्यय डेबिट किया जाता है।
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वास्तविकीकरण खाते का अंतिम शेष किस खाते में स्थानांतरित किया जाता है?
The final balance of Realisation Account is transferred to which account?
Explanation opens after your attempt
Correct Answer
B. पूंजी खाते
Step 1
Concept
The final profit or loss is transferred to partners' capital accounts.
Step 2
Why this answer is correct
The correct answer is B. पूंजी खाते. The final profit or loss is transferred to partners' capital accounts.
Step 3
Exam Tip
अंतिम लाभ या हानि साझेदारों के पूंजी खातों में जाती है।
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यदि A और B का अनुपात 7:3 है और वास्तविकीकरण लाभ ₹50000 है तो B का हिस्सा कितना होगा?
If A and B share profits in the ratio 7:3 and realisation profit is ₹50000 what is B's share?
Explanation opens after your attempt
Step 1
Concept
B receives 3/10 of the profit. ₹50000 × 3/10 = ₹15000.
Step 2
Why this answer is correct
The correct answer is B. ₹15000. B receives 3/10 of the profit. ₹50000 × 3/10 = ₹15000.
Step 3
Exam Tip
B को 3/10 भाग मिलेगा। ₹50000 × 3/10 = ₹15000।
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अवितरित संपत्ति ₹9000 में बेची गई। यह वास्तविकीकरण खाते में कैसे दिखाई जाएगी?
An unrecorded asset is sold for ₹9000. How will it appear in Realisation Account?
Explanation opens after your attempt
Correct Answer
B. क्रेडिट ₹9000
Step 1
Concept
Amount realised from an unrecorded asset is credited.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट ₹9000. Amount realised from an unrecorded asset is credited.
Step 3
Exam Tip
अवितरित संपत्ति से प्राप्त राशि क्रेडिट पक्ष में दर्ज होती है।
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यदि एक देनदारी ₹18000 थी और उसे ₹19000 में चुकाया गया तो वास्तविकीकरण पर प्रभाव क्या होगा?
If a liability of ₹18000 is settled for ₹19000 what is the effect on realisation?
Explanation opens after your attempt
Correct Answer
B. ₹1000 हानि
Step 1
Concept
An excess payment of ₹1000 results in a loss of ₹1000.
Step 2
Why this answer is correct
The correct answer is B. ₹1000 हानि. An excess payment of ₹1000 results in a loss of ₹1000.
Step 3
Exam Tip
अधिक भुगतान ₹1000 है। इसलिए ₹1000 की हानि होगी।
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यदि वास्तविकीकरण लाभ ₹18000 है और अनुपात 2:1:1 है तो पहले साझेदार का हिस्सा कितना होगा?
If realisation profit is ₹18000 and the ratio is 2:1:1 what is the first partner's share?
Explanation opens after your attempt
Step 1
Concept
There are 4 parts. The first partner gets ₹9000.
Step 2
Why this answer is correct
The correct answer is C. ₹9000. There are 4 parts. The first partner gets ₹9000.
Step 3
Exam Tip
कुल 4 भाग हैं। पहला साझेदार ₹18000 का 2/4 अर्थात ₹9000 पाएगा।
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वास्तविकीकरण खाते का क्रेडिट पक्ष सामान्यतः क्या दर्शाता है?
What does the credit side of the Realisation Account generally represent?
Explanation opens after your attempt
Correct Answer
A. संपत्तियों से प्राप्तियां और देनदारियां
Step 1
Concept
The credit side includes liabilities and proceeds from assets.
Step 2
Why this answer is correct
The correct answer is A. संपत्तियों से प्राप्तियां और देनदारियां. The credit side includes liabilities and proceeds from assets.
Step 3
Exam Tip
क्रेडिट पक्ष में देनदारियां तथा संपत्तियों की प्राप्तियां आती हैं।
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यदि A ने ₹24000 की संपत्ति ली और ₹6000 की देनदारी भी ली तो पूंजी खाते पर शुद्ध प्रभाव क्या होगा?
If A takes over an asset of ₹24000 and a liability of ₹6000 what is the net effect on capital account?
Explanation opens after your attempt
Correct Answer
A. डेबिट ₹18000
Step 1
Concept
Asset takeover causes debit and liability takeover causes credit. Net debit is ₹18000.
Step 2
Why this answer is correct
The correct answer is A. डेबिट ₹18000. Asset takeover causes debit and liability takeover causes credit. Net debit is ₹18000.
Step 3
Exam Tip
संपत्ति लेने पर डेबिट और देनदारी लेने पर क्रेडिट होता है। शुद्ध डेबिट ₹18000 है।
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यदि वास्तविकीकरण खाते का लाभ ₹24000 है और तीन साझेदार 4:3:1 अनुपात में हैं तो तीसरे का हिस्सा कितना होगा?
If realisation profit is ₹24000 and three partners share in 4:3:1 ratio what is the share of the third partner?
Explanation opens after your attempt
Step 1
Concept
There are 8 parts. The third partner receives ₹3000.
Step 2
Why this answer is correct
The correct answer is B. ₹3000. There are 8 parts. The third partner receives ₹3000.
Step 3
Exam Tip
कुल 8 भाग हैं। तीसरे साझेदार को 1/8 अर्थात ₹3000 मिलेंगे।
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विघटन पर नकद खाते का अंतिम शेष क्या दर्शाता है?
What does the final balance of the Cash Account indicate on dissolution?
Explanation opens after your attempt
Correct Answer
A. वितरण योग्य राशि
Step 1
Concept
It represents the amount available for distribution.
Step 2
Why this answer is correct
The correct answer is A. वितरण योग्य राशि. It represents the amount available for distribution.
Step 3
Exam Tip
यह साझेदारों को वितरित होने वाली शेष राशि बताता है।
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वास्तविकीकरण खाते में हानि का शेष किस पक्ष में संतुलित होता है?
On which side is the balancing figure of realisation loss placed?
Explanation opens after your attempt
Correct Answer
B. क्रेडिट
Step 1
Concept
For a loss the balancing figure appears on the credit side.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट. For a loss the balancing figure appears on the credit side.
Step 3
Exam Tip
हानि होने पर संतुलन हेतु क्रेडिट पक्ष में अंतर रखा जाता है।
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यदि वास्तविकीकरण खाते में कुल क्रेडिट ₹128000 और कुल डेबिट ₹134000 है तो परिणाम क्या होगा?
If total credit in Realisation Account is ₹128000 and total debit is ₹134000 what is the result?
Explanation opens after your attempt
Correct Answer
C. ₹6000 हानि
Step 1
Concept
Debit exceeds credit by ₹6000. Hence there is a loss of ₹6000.
Step 2
Why this answer is correct
The correct answer is C. ₹6000 हानि. Debit exceeds credit by ₹6000. Hence there is a loss of ₹6000.
Step 3
Exam Tip
डेबिट ₹6000 अधिक है। अतः ₹6000 की हानि है।
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कौन सी स्थिति वास्तविकीकरण लाभ बढ़ाती है?
Which situation increases realisation profit?
Explanation opens after your attempt
Correct Answer
C. अवितरित संपत्ति प्राप्त होना
Step 1
Concept
An unrecorded asset provides extra proceeds. This can increase profit.
Step 2
Why this answer is correct
The correct answer is C. अवितरित संपत्ति प्राप्त होना. An unrecorded asset provides extra proceeds. This can increase profit.
Step 3
Exam Tip
अवितरित संपत्ति अतिरिक्त प्राप्ति देती है। इससे लाभ बढ़ सकता है।
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यदि साझेदार को ₹8000 की प्रतिपूर्ति वास्तविकीकरण व्यय हेतु दी गई तो वास्तविकीकरण खाते पर क्या प्रभाव होगा?
If a partner is reimbursed ₹8000 for realisation expenses what is the effect on Realisation Account?
Explanation opens after your attempt
Correct Answer
B. डेबिट ₹8000
Step 1
Concept
Reimbursed expenses are debited to Realisation Account.
Step 2
Why this answer is correct
The correct answer is B. डेबिट ₹8000. Reimbursed expenses are debited to Realisation Account.
Step 3
Exam Tip
प्रतिपूर्ति योग्य व्यय वास्तविकीकरण खाते में डेबिट किया जाता है।
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यदि वास्तविककरण लाभ ₹42000 है और अनुपात 6:1 है तो छोटे साझेदार का हिस्सा कितना होगा?
If realisation profit is ₹42000 and the ratio is 6:1 what is the share of the smaller partner?
Explanation opens after your attempt
Step 1
Concept
The smaller partner receives 1/7 of ₹42000 which is ₹6000.
Step 2
Why this answer is correct
The correct answer is B. ₹6000. The smaller partner receives 1/7 of ₹42000 which is ₹6000.
Step 3
Exam Tip
छोटे साझेदार का हिस्सा 1/7 है। ₹42000 × 1/7 = ₹6000।
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विघटन के समय गुडविल पुस्तकों में हो तो उसे किस खाते में स्थानांतरित किया जाएगा?
If goodwill appears in books at dissolution to which account will it be transferred?
Explanation opens after your attempt
Correct Answer
B. वास्तविकीकरण खाता
Step 1
Concept
Goodwill is an asset and is transferred to Realisation Account.
Step 2
Why this answer is correct
The correct answer is B. वास्तविकीकरण खाता. Goodwill is an asset and is transferred to Realisation Account.
Step 3
Exam Tip
गुडविल एक संपत्ति है और वास्तविकीकरण खाते में स्थानांतरित होती है।
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वास्तविकीकरण खाते का उद्देश्य क्या है?
What is the purpose of the Realisation Account?
Explanation opens after your attempt
Correct Answer
A. निपटान का परिणाम ज्ञात करना
Step 1
Concept
It determines profit or loss arising from settlement of assets and liabilities.
Step 2
Why this answer is correct
The correct answer is A. निपटान का परिणाम ज्ञात करना. It determines profit or loss arising from settlement of assets and liabilities.
Step 3
Exam Tip
यह संपत्तियों और देनदारियों के निपटान से उत्पन्न लाभ या हानि बताता है।
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यदि वास्तविकीकरण खाते का लाभ ₹27000 है और तीन साझेदार 2:2:5 में हैं तो तीसरे का हिस्सा कितना होगा?
If realisation profit is ₹27000 and partners share in 2:2:5 ratio what is the share of the third partner?
Explanation opens after your attempt
Step 1
Concept
There are 9 parts. The third partner gets ₹15000.
Step 2
Why this answer is correct
The correct answer is B. ₹15000. There are 9 parts. The third partner gets ₹15000.
Step 3
Exam Tip
कुल 9 भाग हैं। तीसरे साझेदार को 5/9 अर्थात ₹15000 मिलेंगे।
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यदि वास्तविकीकरण खाते का डेबिट ₹99000 और क्रेडिट ₹104000 है तो लाभ कितना है?
If debit is ₹99000 and credit is ₹104000 in Realisation Account what is the profit?
Explanation opens after your attempt
Step 1
Concept
Credit exceeds debit by ₹5000. Hence profit is ₹5000.
Step 2
Why this answer is correct
The correct answer is C. ₹5000. Credit exceeds debit by ₹5000. Hence profit is ₹5000.
Step 3
Exam Tip
क्रेडिट ₹5000 अधिक है। इसलिए लाभ ₹5000 है।
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वास्तविकीकरण खाते में अवितरित संपत्ति की प्राप्ति किस प्रकार की मद है?
Receipt from an unrecorded asset in Realisation Account is what type of item?
Explanation opens after your attempt
Correct Answer
B. क्रेडिट मद
Step 1
Concept
It is an additional receipt and therefore a credit item.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट मद. It is an additional receipt and therefore a credit item.
Step 3
Exam Tip
यह अतिरिक्त प्राप्ति है इसलिए क्रेडिट मद है।
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यदि लेनदार ₹50000 का था और ₹48000 में निपट गया तो वास्तविकीकरण लाभ कितना होगा?
If a creditor of ₹50000 is settled for ₹48000 what is the realisation gain?
Explanation opens after your attempt
Step 1
Concept
₹2000 less was paid. Therefore the gain is ₹2000.
Step 2
Why this answer is correct
The correct answer is C. ₹2000. ₹2000 less was paid. Therefore the gain is ₹2000.
Step 3
Exam Tip
₹2000 कम भुगतान किया गया। इसलिए ₹2000 का लाभ है।
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विघटन के समय कौन सा खाता अंततः बंद नहीं रहता?
Which account does not remain open after completion of dissolution?
Explanation opens after your attempt
Correct Answer
D. इनमें से सभी बंद हो जाते हैं
Step 1
Concept
After completion of dissolution all accounts are closed.
Step 2
Why this answer is correct
The correct answer is D. इनमें से सभी बंद हो जाते हैं. After completion of dissolution all accounts are closed.
Step 3
Exam Tip
विघटन पूर्ण होने पर सभी खाते बंद हो जाते हैं।
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यदि वास्तविकीकरण व्यय ₹3500 है और कोई अन्य अंतर नहीं है तो परिणाम क्या होगा?
If realisation expense is ₹3500 and there is no other difference what is the result?
Explanation opens after your attempt
Correct Answer
B. ₹3500 हानि
Step 1
Concept
With only an expense there will be an equivalent loss.
Step 2
Why this answer is correct
The correct answer is B. ₹3500 हानि. With only an expense there will be an equivalent loss.
Step 3
Exam Tip
केवल व्यय होने से उतनी ही हानि होगी।
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A B और C का अनुपात 3:4:5 है। वास्तविकीकरण लाभ ₹24000 है। C का हिस्सा कितना होगा?
A B and C share profits in the ratio 3:4:5. Realisation profit is ₹24000. What is C's share?
Explanation opens after your attempt
Step 1
Concept
There are 12 parts. C gets ₹10000.
Step 2
Why this answer is correct
The correct answer is C. ₹10000. There are 12 parts. C gets ₹10000.
Step 3
Exam Tip
कुल 12 भाग हैं। C को 5/12 अर्थात ₹10000 मिलेंगे।
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यदि वास्तविकीकरण खाते में कुल हानि ₹54000 है और साझेदारों का अनुपात 5:4:3 है तो दूसरे साझेदार के हिस्से की हानि कितनी होगी?
If total realisation loss is ₹54000 and partners share in the ratio 5:4:3 what is the loss borne by the second partner?
Explanation opens after your attempt
Step 1
Concept
Total ratio is 12. The second partner bears 4/12 which equals ₹18000.
Step 2
Why this answer is correct
The correct answer is B. ₹18000. Total ratio is 12. The second partner bears 4/12 which equals ₹18000.
Step 3
Exam Tip
कुल अनुपात 12 है। दूसरे साझेदार का हिस्सा 4/12 अर्थात ₹18000 है।
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एक अवितरित संपत्ति ₹14000 में बेची गई और अवितरित देनदारी ₹5000 चुकाई गई। वास्तविकीकरण पर शुद्ध प्रभाव क्या होगा?
An unrecorded asset is sold for ₹14000 and an unrecorded liability of ₹5000 is paid. What is the net effect on realisation?
Explanation opens after your attempt
Correct Answer
C. ₹9000 लाभ
Step 1
Concept
After deducting ₹5000 payment from ₹14000 proceeds net gain is ₹9000.
Step 2
Why this answer is correct
The correct answer is C. ₹9000 लाभ. After deducting ₹5000 payment from ₹14000 proceeds net gain is ₹9000.
Step 3
Exam Tip
₹14000 की प्राप्ति में से ₹5000 भुगतान घटाने पर ₹9000 का शुद्ध लाभ है।
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यदि ₹75000 पुस्तकीय मूल्य की संपत्ति साझेदार द्वारा ₹69000 पर ली गई और वास्तविकीकरण व्यय ₹1000 था तो कुल प्रभाव क्या होगा?
If an asset with book value ₹75000 is taken over by a partner for ₹69000 and realisation expense is ₹1000 what is the total effect?
Explanation opens after your attempt
Correct Answer
C. ₹7000 हानि
Step 1
Concept
There is a loss of ₹6000 on the asset plus ₹1000 expense giving total loss of ₹7000.
Step 2
Why this answer is correct
The correct answer is C. ₹7000 हानि. There is a loss of ₹6000 on the asset plus ₹1000 expense giving total loss of ₹7000.
Step 3
Exam Tip
संपत्ति पर ₹6000 की हानि और ₹1000 व्यय मिलाकर ₹7000 की कुल हानि होती है।
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