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

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

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Question 1/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर मशीनरी का पुस्तकीय मूल्य ₹96000 था और वह ₹108000 में बिकी। वास्तविकीकरण लाभ कितना होगा?

At dissolution machinery had a book value of ₹96000 and was sold for ₹108000. What is the realisation profit?

Explanation opens after your attempt

Correct Answer

B. ₹12000

Step 1

Concept

Sale value exceeds book value by ₹12000. This is the profit.

Step 2

Why this answer is correct

The correct answer is B. ₹12000. Sale value exceeds book value by ₹12000. This is the profit.

Step 3

Exam Tip

बिक्री मूल्य पुस्तकीय मूल्य से ₹12000 अधिक है। यही लाभ है।

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Question 2/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि वास्तविकीकरण खाते का डेबिट पक्ष ₹248000 और क्रेडिट पक्ष ₹261000 है तो परिणाम क्या होगा?

If the debit side of Realisation Account is ₹248000 and the credit side is ₹261000 what is the result?

Explanation opens after your attempt

Correct Answer

C. ₹13000 लाभ

Step 1

Concept

Credit exceeds debit by ₹13000. Hence profit is ₹13000.

Step 2

Why this answer is correct

The correct answer is C. ₹13000 लाभ. Credit exceeds debit by ₹13000. Hence profit is ₹13000.

Step 3

Exam Tip

क्रेडिट पक्ष ₹13000 अधिक है। अतः लाभ ₹13000 है।

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Question 3/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

A और B का लाभांश अनुपात 4:1 है। वास्तविकीकरण हानि ₹35000 है। B का हिस्सा कितना होगा?

A and B share profits in the ratio 4:1. Realisation loss is ₹35000. What is B's share?

Explanation opens after your attempt

Correct Answer

C. ₹7000

Step 1

Concept

B bears 1/5 of the loss. 1/5 of ₹35000 is ₹7000.

Step 2

Why this answer is correct

The correct answer is C. ₹7000. B bears 1/5 of the loss. 1/5 of ₹35000 is ₹7000.

Step 3

Exam Tip

B का हिस्सा 1/5 है। ₹35000 का 1/5 = ₹7000।

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Question 4/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

अवितरित देनदारी ₹8400 का भुगतान किया गया। वास्तविकीकरण खाते में इसे कैसे दिखाया जाएगा?

An unrecorded liability of ₹8400 was paid. How will it appear in Realisation Account?

Explanation opens after your attempt

Correct Answer

B. डेबिट ₹8400

Step 1

Concept

Payment of an unrecorded liability is debited.

Step 2

Why this answer is correct

The correct answer is B. डेबिट ₹8400. Payment of an unrecorded liability is debited.

Step 3

Exam Tip

अवितरित देनदारी का भुगतान डेबिट किया जाता है।

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Question 5/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण लाभ ₹48000 है और अनुपात 5:4:3 है। तीसरे साझेदार का हिस्सा कितना होगा?

Realisation profit is ₹48000 and ratio is 5:4:3. What is the third partner's share?

Explanation opens after your attempt

Correct Answer

B. ₹12000

Step 1

Concept

Third partner gets 3/12 of ₹48000 which is ₹12000.

Step 2

Why this answer is correct

The correct answer is B. ₹12000. Third partner gets 3/12 of ₹48000 which is ₹12000.

Step 3

Exam Tip

तीसरे साझेदार का हिस्सा 3/12 है। उसे ₹12000 मिलेंगे।

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Question 6/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

किस स्थिति में वास्तविकीकरण हानि उत्पन्न नहीं होगी?

In which situation will realisation loss not arise?

Explanation opens after your attempt

Correct Answer

C. देनदारी कम राशि में चुक जाए

Step 1

Concept

Settlement of liability at a lower amount creates gain.

Step 2

Why this answer is correct

The correct answer is C. देनदारी कम राशि में चुक जाए. Settlement of liability at a lower amount creates gain.

Step 3

Exam Tip

कम भुगतान पर देनदारी निपटने से लाभ होता है।

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Question 7/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

निम्न में से कौन वास्तविकीकरण खाते में स्थानांतरित नहीं किया जाता?

Which of the following is not transferred to Realisation Account?

Explanation opens after your attempt

Correct Answer

C. साझेदार ऋण

Step 1

Concept

Partner's loan is settled separately.

Step 2

Why this answer is correct

The correct answer is C. साझेदार ऋण. Partner's loan is settled separately.

Step 3

Exam Tip

साझेदार ऋण अलग से निपटाया जाता है।

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Question 8/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि वास्तविकीकरण व्यय ₹6500 है और फर्म द्वारा भुगतान किया गया है तो खाता कैसे प्रभावित होगा?

If realisation expenses of ₹6500 are paid by the firm how is the account affected?

Explanation opens after your attempt

Correct Answer

A. डेबिट ₹6500

Step 1

Concept

Realisation expenses are debited.

Step 2

Why this answer is correct

The correct answer is A. डेबिट ₹6500. Realisation expenses are debited.

Step 3

Exam Tip

वास्तविकीकरण व्यय डेबिट किया जाता है।

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Question 9/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण खाते का अंतिम लाभ कहाँ स्थानांतरित किया जाता है?

Where is the final profit of Realisation Account transferred?

Explanation opens after your attempt

Correct Answer

B. पूंजी खातों में

Step 1

Concept

Profit is transferred to partners' capital accounts.

Step 2

Why this answer is correct

The correct answer is B. पूंजी खातों में. Profit is transferred to partners' capital accounts.

Step 3

Exam Tip

लाभ साझेदारों के पूंजी खातों में जाता है।

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Question 10/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

अवितरित संपत्ति ₹12500 में बेची गई। वास्तविकीकरण खाते में इसका व्यवहार क्या होगा?

An unrecorded asset was sold for ₹12500. How is it treated in Realisation Account?

Explanation opens after your attempt

Correct Answer

B. क्रेडिट

Step 1

Concept

Receipt from unrecorded asset is credited.

Step 2

Why this answer is correct

The correct answer is B. क्रेडिट. Receipt from unrecorded asset is credited.

Step 3

Exam Tip

अवितरित संपत्ति से प्राप्त राशि क्रेडिट की जाती है।

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Question 11/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण लाभ ₹30000 है और अनुपात 3:2:1 है। पहले साझेदार का हिस्सा कितना होगा?

Realisation profit is ₹30000 and ratio is 3:2:1. What is first partner's share?

Explanation opens after your attempt

Correct Answer

B. ₹15000

Step 1

Concept

First partner gets 3/6 of ₹30000 which is ₹15000.

Step 2

Why this answer is correct

The correct answer is B. ₹15000. First partner gets 3/6 of ₹30000 which is ₹15000.

Step 3

Exam Tip

पहले साझेदार का हिस्सा 3/6 है। ₹15000 मिलेगा।

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

एक साझेदार ने ₹32000 की संपत्ति और ₹7000 की देनदारी ली। पूंजी खाते पर शुद्ध प्रभाव क्या होगा?

A partner took over an asset of ₹32000 and liability of ₹7000. What is the net effect on capital account?

Explanation opens after your attempt

Correct Answer

A. डेबिट ₹25000

Step 1

Concept

Asset causes debit and liability causes credit. Net debit is ₹25000.

Step 2

Why this answer is correct

The correct answer is A. डेबिट ₹25000. Asset causes debit and liability causes credit. Net debit is ₹25000.

Step 3

Exam Tip

संपत्ति डेबिट और देनदारी क्रेडिट होती है। शुद्ध डेबिट ₹25000 है।

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Question 13/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण खाते में लाभ का संतुलन किस पक्ष में दिखता है?

On which side does the balancing figure appear when there is a profit in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. डेबिट

Step 1

Concept

For profit the balancing figure appears on debit side.

Step 2

Why this answer is correct

The correct answer is A. डेबिट. For profit the balancing figure appears on debit side.

Step 3

Exam Tip

लाभ होने पर संतुलन हेतु डेबिट पक्ष में अंतर रखा जाता है।

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Question 14/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

कुल क्रेडिट ₹186000 और कुल डेबिट ₹194000 है। परिणाम क्या होगा?

Total credit is ₹186000 and total debit is ₹194000. What is the result?

Explanation opens after your attempt

Correct Answer

C. ₹8000 हानि

Step 1

Concept

Debit exceeds credit by ₹8000. Hence loss is ₹8000.

Step 2

Why this answer is correct

The correct answer is C. ₹8000 हानि. Debit exceeds credit by ₹8000. Hence loss is ₹8000.

Step 3

Exam Tip

डेबिट ₹8000 अधिक है। इसलिए हानि ₹8000 है।

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Question 15/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साझेदार को ₹9000 की प्रतिपूर्ति वास्तविकीकरण व्यय हेतु दी गई। प्रभाव क्या होगा?

A partner was reimbursed ₹9000 for realisation expenses. What is the effect?

Explanation opens after your attempt

Correct Answer

A. डेबिट ₹9000

Step 1

Concept

Reimbursed expense is debited.

Step 2

Why this answer is correct

The correct answer is A. डेबिट ₹9000. Reimbursed expense is debited.

Step 3

Exam Tip

प्रतिपूर्ति व्यय डेबिट किया जाता है।

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Question 16/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय पुस्तकों में दर्शाई गई गुडविल किस खाते में जाएगी?

At dissolution goodwill appearing in books is transferred to which account?

Explanation opens after your attempt

Correct Answer

B. वास्तविकीकरण

Step 1

Concept

Goodwill is an asset and goes to Realisation Account.

Step 2

Why this answer is correct

The correct answer is B. वास्तविकीकरण. Goodwill is an asset and goes to Realisation Account.

Step 3

Exam Tip

गुडविल एक संपत्ति है इसलिए वास्तविकीकरण खाते में जाती है।

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Question 17/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण लाभ ₹36000 है और अनुपात 1:3:5 है। तीसरे साझेदार का हिस्सा कितना है?

Realisation profit is ₹36000 and ratio is 1:3:5. What is the third partner's share?

Explanation opens after your attempt

Correct Answer

C. ₹20000

Step 1

Concept

Third partner gets 5/9 of ₹36000 which is ₹20000.

Step 2

Why this answer is correct

The correct answer is C. ₹20000. Third partner gets 5/9 of ₹36000 which is ₹20000.

Step 3

Exam Tip

तीसरे साझेदार का हिस्सा 5/9 है। ₹20000 मिलेंगे।

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Question 18/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि वास्तविकीकरण खाते का डेबिट ₹118000 और क्रेडिट ₹124000 है तो लाभ कितना है?

If debit is ₹118000 and credit is ₹124000 in Realisation Account what is the profit?

Explanation opens after your attempt

Correct Answer

C. ₹6000

Step 1

Concept

Credit exceeds debit by ₹6000. Hence profit is ₹6000.

Step 2

Why this answer is correct

The correct answer is C. ₹6000. Credit exceeds debit by ₹6000. Hence profit is ₹6000.

Step 3

Exam Tip

क्रेडिट ₹6000 अधिक है। इसलिए लाभ ₹6000 है।

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Question 19/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

अवितरित संपत्ति की प्राप्ति वास्तविकीकरण खाते में किस प्रकार की मद है?

Receipt from an unrecorded asset is what type of item in Realisation Account?

Explanation opens after your attempt

Correct Answer

B. क्रेडिट

Step 1

Concept

It is a receipt and therefore a credit item.

Step 2

Why this answer is correct

The correct answer is B. क्रेडिट. It is a receipt and therefore a credit item.

Step 3

Exam Tip

यह प्राप्ति है इसलिए क्रेडिट मद है।

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Question 20/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पूर्ण होने पर खातों की स्थिति क्या होती है?

What is the status of accounts after dissolution is completed?

Explanation opens after your attempt

Correct Answer

D. सभी खाते बंद हो जाते हैं

Step 1

Concept

All accounts are closed after dissolution.

Step 2

Why this answer is correct

The correct answer is D. सभी खाते बंद हो जाते हैं. All accounts are closed after dissolution.

Step 3

Exam Tip

विघटन पूर्ण होने पर सभी खाते बंद कर दिए जाते हैं।

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Question 21/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि केवल वास्तविकीकरण व्यय ₹4200 है और कोई अन्य अंतर नहीं है तो परिणाम क्या होगा?

If only realisation expense of ₹4200 exists and there is no other difference what is the result?

Explanation opens after your attempt

Correct Answer

B. ₹4200 हानि

Step 1

Concept

Only expense results in equivalent loss.

Step 2

Why this answer is correct

The correct answer is B. ₹4200 हानि. Only expense results in equivalent loss.

Step 3

Exam Tip

केवल व्यय होने पर उतनी ही हानि होगी।

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Question 22/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण खाते में ₹15000 की पुरानी फर्नीचर बिक्री पर ₹2000 हानि हुई तथा ₹3000 वास्तविकीकरण व्यय हुए। शुद्ध प्रभाव क्या होगा?

In Realisation Account furniture sold resulted in ₹15000 proceeds with ₹2000 loss and ₹3000 realisation expenses. What is the net effect?

Explanation opens after your attempt

Correct Answer

A. ₹5000 हानि

Step 1

Concept

Loss of ₹2000 plus ₹3000 expenses gives total loss of ₹5000.

Step 2

Why this answer is correct

The correct answer is A. ₹5000 हानि. Loss of ₹2000 plus ₹3000 expenses gives total loss of ₹5000.

Step 3

Exam Tip

₹2000 हानि और ₹3000 व्यय मिलाकर कुल ₹5000 हानि होती है।

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Question 23/24 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

A को ₹5000 की अवितरित देनदारी का भुगतान करना पड़ा। यह किस खाते में डाला जाएगा?

A paid ₹5000 for an unrecorded liability. In which account is it recorded?

Explanation opens after your attempt

Correct Answer

A. वास्तविकीकरण खाते में डेबिट

Step 1

Concept

Payment of unrecorded liability is debited to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. वास्तविकीकरण खाते में डेबिट. Payment of unrecorded liability is debited to Realisation Account.

Step 3

Exam Tip

अवितरित देनदारी का भुगतान वास्तविकीकरण खाते में डेबिट होता है।

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

वास्तविकीकरण खाते में यदि क्रेडिट पक्ष अधिक हो तो क्या परिणाम होगा?

If credit side of Realisation Account is greater what is the result?

Explanation opens after your attempt

Correct Answer

B. लाभ

Step 1

Concept

Excess credit results in profit.

Step 2

Why this answer is correct

The correct answer is B. लाभ. Excess credit results in profit.

Step 3

Exam Tip

क्रेडिट अधिक होने पर लाभ उत्पन्न होता है।

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