प्राप्ति खाते में संपत्ति किस आधार पर ली जाती है
On what basis are assets taken in Realisation Account
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Correct Answer
A. पुस्तक मूल्य आधार
Step 1
Concept
Assets are taken at book value
Step 2
Why this answer is correct
The correct answer is A. पुस्तक मूल्य आधार. Assets are taken at book value
Step 3
Exam Tip
संपत्ति को पुस्तक मूल्य पर लिया जाता है
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अविक्रीत संपत्ति का अंतिम समायोजन कैसे होता है
How are unsold assets finally adjusted
Explanation opens after your attempt
Correct Answer
A. साझेदार लेते हैं
Step 1
Concept
Partners may take assets or adjust them
Step 2
Why this answer is correct
The correct answer is A. साझेदार लेते हैं. Partners may take assets or adjust them
Step 3
Exam Tip
साझेदार संपत्ति ले सकते हैं या समायोजन होता है
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प्राप्ति खाते का स्वरूप क्या होता है
What is the nature of Realisation Account
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Correct Answer
A. नाममात्र खाता
Step 1
Concept
It is a nominal account
Step 2
Why this answer is correct
The correct answer is A. नाममात्र खाता. It is a nominal account
Step 3
Exam Tip
यह नाममात्र खाता होता है
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यदि संपत्ति अधिक मूल्य पर बिके तो क्या होता है
If assets are sold at higher value what happens
Explanation opens after your attempt
Correct Answer
A. लाभ उत्पन्न होता है
Step 1
Concept
Higher sale creates profit
Step 2
Why this answer is correct
The correct answer is A. लाभ उत्पन्न होता है. Higher sale creates profit
Step 3
Exam Tip
अधिक मूल्य पर बिक्री से लाभ होता है
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यदि संपत्ति कम मूल्य पर बिके तो क्या होता है
If assets are sold at lower value what happens
Explanation opens after your attempt
Correct Answer
B. हानि होती है
Step 1
Concept
Lower sale causes loss
Step 2
Why this answer is correct
The correct answer is B. हानि होती है. Lower sale causes loss
Step 3
Exam Tip
कम मूल्य पर बिक्री से हानि होती है
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प्राप्ति खाते का अंतिम परिणाम क्या होता है
What is the final result of Realisation Account
Explanation opens after your attempt
Correct Answer
A. लाभ या हानि
Step 1
Concept
It shows profit or loss
Step 2
Why this answer is correct
The correct answer is A. लाभ या हानि. It shows profit or loss
Step 3
Exam Tip
यह लाभ या हानि दिखाता है
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प्राप्ति खाते में लाभ का वितरण किस आधार पर होता है
On what basis is profit distributed in Realisation Account
Explanation opens after your attempt
Correct Answer
A. पूंजी अनुपात
Step 1
Concept
Profit is shared in capital ratio
Step 2
Why this answer is correct
The correct answer is A. पूंजी अनुपात. Profit is shared in capital ratio
Step 3
Exam Tip
लाभ पूंजी अनुपात में बांटा जाता है
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स्टॉक का समापन में क्या उपचार है
Treatment of stock in dissolution
Explanation opens after your attempt
Correct Answer
A. साझेदार लेते हैं
Step 1
Concept
Stock may be taken by partners
Step 2
Why this answer is correct
The correct answer is A. साझेदार लेते हैं. Stock may be taken by partners
Step 3
Exam Tip
स्टॉक साझेदार ले सकते हैं
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बैंक ओवरड्राफ्ट का वर्गीकरण क्या है
Classification of bank overdraft
Explanation opens after your attempt
Step 1
Concept
It is a liability
Step 2
Why this answer is correct
The correct answer is A. देयता. It is a liability
Step 3
Exam Tip
यह एक देयता है
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संचित मूल्यह्रास का प्रभाव क्या होता है
Effect of accumulated depreciation is
Explanation opens after your attempt
Correct Answer
A. संपत्ति घटती है
Step 1
Concept
It reduces asset value
Step 2
Why this answer is correct
The correct answer is A. संपत्ति घटती है. It reduces asset value
Step 3
Exam Tip
यह संपत्ति से घटाया जाता है
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संपत्ति लेने पर किस खाते में प्रभाव होता है
Which account is affected when partner takes asset
Explanation opens after your attempt
Correct Answer
A. पूंजी खाता डेबिट
Step 1
Concept
Capital account is debited
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाता डेबिट. Capital account is debited
Step 3
Exam Tip
पूंजी खाता डेबिट होता है
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देनदारी लेने पर क्या होता है
When liability is taken over what happens
Explanation opens after your attempt
Correct Answer
A. पूंजी खाता क्रेडिट
Step 1
Concept
Capital account is credited
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाता क्रेडिट. Capital account is credited
Step 3
Exam Tip
पूंजी खाता क्रेडिट होता है
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प्राप्ति खाते का उपयोग क्या है
Use of Realisation Account is
Explanation opens after your attempt
Correct Answer
A. समापन लेखा
Step 1
Concept
Used for dissolution accounting
Step 2
Why this answer is correct
The correct answer is A. समापन लेखा. Used for dissolution accounting
Step 3
Exam Tip
यह समापन लेखा के लिए उपयोग होता है
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यदि नकद प्राप्ति अधिक हो तो क्या होगा
If cash receipts exceed payments what happens
Explanation opens after your attempt
Correct Answer
A. लाभ होता है
Step 1
Concept
Excess receipts give profit
Step 2
Why this answer is correct
The correct answer is A. लाभ होता है. Excess receipts give profit
Step 3
Exam Tip
अधिक प्राप्ति से लाभ होता है
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यदि नकद भुगतान अधिक हो तो क्या होगा
If cash payments exceed receipts what happens
Explanation opens after your attempt
Correct Answer
A. हानि होती है
Step 1
Concept
Excess payments cause loss
Step 2
Why this answer is correct
The correct answer is A. हानि होती है. Excess payments cause loss
Step 3
Exam Tip
अधिक भुगतान से हानि होती है
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अविक्रीत मशीनरी का उपचार क्या है
Treatment of unsold machinery is
Explanation opens after your attempt
Correct Answer
A. साझेदार लेते हैं
Step 1
Concept
Partners may take machinery
Step 2
Why this answer is correct
The correct answer is A. साझेदार लेते हैं. Partners may take machinery
Step 3
Exam Tip
मशीनरी साझेदार ले सकते हैं
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यदि देनदारी अधिक हो तो क्या होगा
If liabilities exceed assets what happens
Explanation opens after your attempt
Correct Answer
A. हानि होती है
Step 1
Concept
Excess liabilities cause loss
Step 2
Why this answer is correct
The correct answer is A. हानि होती है. Excess liabilities cause loss
Step 3
Exam Tip
अधिक देनदारी से हानि होती है
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यदि संपत्ति अधिक मूल्य पर बिके तो परिणाम क्या होगा
If assets sell at higher value result is
Explanation opens after your attempt
Step 1
Concept
Higher sale gives profit
Step 2
Why this answer is correct
The correct answer is A. लाभ. Higher sale gives profit
Step 3
Exam Tip
अधिक मूल्य पर बिक्री से लाभ होता है
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यदि संपत्ति कम मूल्य पर बिके तो परिणाम क्या होगा
If assets sell at lower value result is
Explanation opens after your attempt
Step 1
Concept
Lower sale gives loss
Step 2
Why this answer is correct
The correct answer is A. हानि. Lower sale gives loss
Step 3
Exam Tip
कम मूल्य पर बिक्री से हानि होती है
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यदि नकद कमी हो तो समाधान क्या है
If cash is insufficient solution is
Explanation opens after your attempt
Correct Answer
A. साझेदार योगदान
Step 1
Concept
Partners contribute cash
Step 2
Why this answer is correct
The correct answer is A. साझेदार योगदान. Partners contribute cash
Step 3
Exam Tip
साझेदार नकद योगदान करते हैं
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यदि सभी देनदारी चुका दी जाए तो अंतिम स्थिति क्या होगी
If all liabilities are paid final state is
Explanation opens after your attempt
Correct Answer
A. देयता समाप्त
Step 1
Concept
All liabilities are settled
Step 2
Why this answer is correct
The correct answer is A. देयता समाप्त. All liabilities are settled
Step 3
Exam Tip
सभी देनदारियां समाप्त हो जाती हैं
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प्राप्ति खाते में यदि एक संपत्ति को उसके पुस्तक मूल्य से अधिक पर बेचा जाए और दूसरी संपत्ति को कम पर बेचा जाए तो क्या निर्धारित किया जाता है
If one asset is sold above book value and another below book value in Realisation Account what is determined
Explanation opens after your attempt
Correct Answer
A. शुद्ध लाभ या हानि
Step 1
Concept
Net effect of all gains and losses is calculated. Focus on net outcome in exams
Step 2
Why this answer is correct
The correct answer is A. शुद्ध लाभ या हानि. Net effect of all gains and losses is calculated. Focus on net outcome in exams
Step 3
Exam Tip
सभी लाभ और हानि का शुद्ध प्रभाव निकाला जाता है। परीक्षा में नेट परिणाम हमेशा महत्वपूर्ण होता है
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यदि अप्राप्त संपत्ति को गलती से पूंजी खाते में दर्ज कर दिया जाए तो क्या त्रुटि होगी
If an unrecorded asset is wrongly credited to capital account what is the error
Explanation opens after your attempt
Correct Answer
A. सैद्धांतिक त्रुटि
Step 1
Concept
It violates accounting principles so it is a conceptual error
Step 2
Why this answer is correct
The correct answer is A. सैद्धांतिक त्रुटि. It violates accounting principles so it is a conceptual error
Step 3
Exam Tip
यह लेखांकन सिद्धांत के विरुद्ध है इसलिए सैद्धांतिक त्रुटि मानी जाती है
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प्राप्ति खाते में यदि साझेदार द्वारा ली गई संपत्ति का मूल्य गलत दर्ज हो तो इसका प्रभाव किस पर पड़ेगा
If value of asset taken by partner is recorded wrongly what is affected
Explanation opens after your attempt
Correct Answer
A. पूंजी खाते का शेष
Step 1
Concept
Capital account balance is directly affected
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाते का शेष. Capital account balance is directly affected
Step 3
Exam Tip
गलत मूल्य सीधे साझेदार के पूंजी खाते के शेष को प्रभावित करता है
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यदि सभी देनदारियों को चुकाने के बाद भी नकद बचता है तो उसे कैसे वितरित किया जाता है
If cash remains after paying all liabilities how is it distributed
Explanation opens after your attempt
Correct Answer
A. लाभ के रूप में साझेदारों में
Step 1
Concept
Surplus cash is distributed as profit among partners
Step 2
Why this answer is correct
The correct answer is A. लाभ के रूप में साझेदारों में. Surplus cash is distributed as profit among partners
Step 3
Exam Tip
बची हुई राशि लाभ मानकर साझेदारों में बांटी जाती है
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प्राप्ति खाते में अस्थायी रूप से न दिखाए गए लेनदेन का क्या प्रभाव होता है
Effect of omitted temporary transactions in Realisation Account
Explanation opens after your attempt
Correct Answer
A. गलत लाभ या हानि
Step 1
Concept
Incorrect recording distorts net profit or loss
Step 2
Why this answer is correct
The correct answer is A. गलत लाभ या हानि. Incorrect recording distorts net profit or loss
Step 3
Exam Tip
गलत रिकॉर्ड से शुद्ध लाभ या हानि गलत हो जाती है
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यदि फर्म की एक देनदारी को साझेदार स्वयं वहन कर ले तो लेखा किस खाते में होगा
If partner assumes a firm liability where is it recorded
Explanation opens after your attempt
Correct Answer
A. पूंजी खाता
Step 1
Concept
Partner capital account is adjusted for assumed liability
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाता. Partner capital account is adjusted for assumed liability
Step 3
Exam Tip
देनदारी लेने पर साझेदार का पूंजी खाता समायोजित होता है
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प्राप्ति खाते में गैर-नकद संपत्तियों के निपटान का उद्देश्य क्या है
Purpose of settlement of non-cash assets in Realisation Account
Explanation opens after your attempt
Correct Answer
A. वास्तविक नकद प्राप्ति दिखाना
Step 1
Concept
Purpose is to show actual cash realization
Step 2
Why this answer is correct
The correct answer is A. वास्तविक नकद प्राप्ति दिखाना. Purpose is to show actual cash realization
Step 3
Exam Tip
उद्देश्य वास्तविक नकद प्राप्ति दिखाना होता है
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यदि कोई संपत्ति बिना रिकॉर्ड के बेची जाती है तो उसे कहाँ दर्ज किया जाएगा
If an unrecorded asset is sold where is it recorded
Explanation opens after your attempt
Correct Answer
A. प्राप्ति खाते में
Step 1
Concept
Unrecorded assets are recorded in Realisation Account
Step 2
Why this answer is correct
The correct answer is A. प्राप्ति खाते में. Unrecorded assets are recorded in Realisation Account
Step 3
Exam Tip
सभी अप्राप्त संपत्तियां प्राप्ति खाते में दर्ज की जाती हैं
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यदि प्राप्ति खाते में कुल प्राप्तियां और कुल भुगतान समान हों तो क्या परिणाम होगा
If total receipts equal total payments what is the result
Explanation opens after your attempt
Correct Answer
A. कोई लाभ या हानि नहीं
Step 1
Concept
Equal receipts and payments result in no profit or loss
Step 2
Why this answer is correct
The correct answer is A. कोई लाभ या हानि नहीं. Equal receipts and payments result in no profit or loss
Step 3
Exam Tip
सभी लेनदेन संतुलित होने पर शून्य परिणाम होता है
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प्राप्ति खाते में साझेदार द्वारा लाए गए नकद को कहाँ दिखाया जाता है
Where is cash brought by partner shown in Realisation Account
Explanation opens after your attempt
Correct Answer
A. पूंजी खाते में समायोजन
Step 1
Concept
Partner contribution is adjusted in capital account
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाते में समायोजन. Partner contribution is adjusted in capital account
Step 3
Exam Tip
साझेदार का योगदान पूंजी खाते में समायोजित होता है
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यदि किसी देनदारी का आंशिक भुगतान किया जाए तो शेष राशि का क्या होता है
If liability is partially paid what happens to balance
Explanation opens after your attempt
Correct Answer
A. वह देनदारी बनी रहती है
Step 1
Concept
Remaining amount continues as liability
Step 2
Why this answer is correct
The correct answer is A. वह देनदारी बनी रहती है. Remaining amount continues as liability
Step 3
Exam Tip
शेष राशि देनदारी के रूप में बनी रहती है
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प्राप्ति खाते में छूट पर भुगतान का प्रभाव क्या होता है
Effect of payment at discount in Realisation Account
Explanation opens after your attempt
Step 1
Concept
Payment at discount creates profit
Step 2
Why this answer is correct
The correct answer is A. लाभ. Payment at discount creates profit
Step 3
Exam Tip
छूट पर भुगतान से लाभ होता है
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यदि संपत्ति को नकद और आंशिक गैर-नकद में बेचा जाए तो क्या दर्ज होगा
If asset is sold partly cash and partly non-cash what is recorded
Explanation opens after your attempt
Correct Answer
A. संपूर्ण मूल्य प्राप्ति खाते में
Step 1
Concept
Entire transaction is recorded in Realisation Account
Step 2
Why this answer is correct
The correct answer is A. संपूर्ण मूल्य प्राप्ति खाते में. Entire transaction is recorded in Realisation Account
Step 3
Exam Tip
पूरा लेनदेन प्राप्ति खाते में दर्ज होता है
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प्राप्ति खाते में यदि एक साझेदार अधिक हानि उठाए तो समायोजन कैसे होगा
If one partner bears more loss how is adjustment done
Explanation opens after your attempt
Correct Answer
A. पूंजी खाते में समायोजन
Step 1
Concept
Differences are adjusted in capital accounts
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाते में समायोजन. Differences are adjusted in capital accounts
Step 3
Exam Tip
सभी अंतर पूंजी खातों में समायोजित होते हैं
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यदि फर्म की संपत्ति बिना बिक्री के ले ली जाए तो मूल्यांकन कैसे होगा
If assets are taken without sale how is valuation done
Explanation opens after your attempt
Correct Answer
A. पुस्तक मूल्य पर
Step 1
Concept
Book value is used in such cases
Step 2
Why this answer is correct
The correct answer is A. पुस्तक मूल्य पर. Book value is used in such cases
Step 3
Exam Tip
ऐसे मामलों में पुस्तक मूल्य लिया जाता है
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प्राप्ति खाते में गलत प्रविष्टि का अंतिम प्रभाव किस पर पड़ता है
Effect of wrong entry in Realisation Account is on
Explanation opens after your attempt
Correct Answer
A. पूंजी शेष
Step 1
Concept
Capital balance is affected by incorrect entry
Step 2
Why this answer is correct
The correct answer is A. पूंजी शेष. Capital balance is affected by incorrect entry
Step 3
Exam Tip
गलत प्रविष्टि से पूंजी शेष प्रभावित होता है
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यदि देनदारी को अधिक राशि में दर्ज किया जाए तो क्या होगा
If liability is recorded at higher amount what happens
Explanation opens after your attempt
Correct Answer
A. हानि बढ़ेगी
Step 1
Concept
Overstated liability increases loss
Step 2
Why this answer is correct
The correct answer is A. हानि बढ़ेगी. Overstated liability increases loss
Step 3
Exam Tip
अधिक देनदारी से हानि बढ़ जाती है
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प्राप्ति खाते में कौन सा सिद्धांत लागू होता है
Which principle applies in Realisation Account
Explanation opens after your attempt
Correct Answer
A. सावधानी सिद्धांत
Step 1
Concept
It follows prudence and realization concept
Step 2
Why this answer is correct
The correct answer is A. सावधानी सिद्धांत. It follows prudence and realization concept
Step 3
Exam Tip
यह सावधानी और वास्तविकता सिद्धांत पर आधारित है
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यदि फर्म की संपत्ति का मूल्य बढ़ा हुआ दर्ज किया जाए तो क्या प्रभाव होगा
If asset value is overstated what is effect
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक दिखेगा
Step 1
Concept
Profit is overstated due to higher asset value
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक दिखेगा. Profit is overstated due to higher asset value
Step 3
Exam Tip
अधिक मूल्य से लाभ गलत रूप से बढ़ जाता है
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प्राप्ति खाते में अंतिम संतुलन किस रूप में होता है
Final balance of Realisation Account is in form of
Explanation opens after your attempt
Correct Answer
A. लाभ या हानि
Step 1
Concept
Final balance shows profit or loss
Step 2
Why this answer is correct
The correct answer is A. लाभ या हानि. Final balance shows profit or loss
Step 3
Exam Tip
अंत में यह लाभ या हानि दिखाता है
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यदि साझेदार द्वारा ली गई संपत्ति का मूल्य कम दिखाया जाए तो क्या होगा
If asset taken by partner is undervalued what happens
Explanation opens after your attempt
Correct Answer
A. लाभ बढ़ेगा
Step 1
Concept
Undervaluation increases profit
Step 2
Why this answer is correct
The correct answer is A. लाभ बढ़ेगा. Undervaluation increases profit
Step 3
Exam Tip
कम मूल्य से लाभ अधिक दिखता है
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प्राप्ति खाते में यदि सभी लेनदेन सही हों तो अंतिम स्थिति क्या होगी
If all transactions are correct what is final outcome
Explanation opens after your attempt
Correct Answer
A. सही लाभ या हानि
Step 1
Concept
Correct records give accurate result
Step 2
Why this answer is correct
The correct answer is A. सही लाभ या हानि. Correct records give accurate result
Step 3
Exam Tip
सही रिकॉर्ड से सही परिणाम प्राप्त होता है
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यदि एक देनदारी भूल से छोड़ दी जाए तो क्या होगा
If a liability is omitted what happens
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक दिखेगा
Step 1
Concept
Omission of liability overstresses profit
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक दिखेगा. Omission of liability overstresses profit
Step 3
Exam Tip
देनदारी छोड़ने से लाभ गलत रूप से बढ़ जाता है
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प्राप्ति खाते में अंतिम समायोजन किस स्तर पर होता है
Final adjustment in Realisation Account is done at which stage
Explanation opens after your attempt
Correct Answer
A. समापन चरण
Step 1
Concept
Adjustment is done at final dissolution stage
Step 2
Why this answer is correct
The correct answer is A. समापन चरण. Adjustment is done at final dissolution stage
Step 3
Exam Tip
यह समापन के अंतिम चरण में किया जाता है
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यदि सभी संपत्तियां नकद में बदल दी जाएं तो क्या स्थिति होगी
If all assets are converted into cash what happens
Explanation opens after your attempt
Correct Answer
A. पूर्ण नकद प्राप्ति
Step 1
Concept
All assets become cash
Step 2
Why this answer is correct
The correct answer is A. पूर्ण नकद प्राप्ति. All assets become cash
Step 3
Exam Tip
सभी संपत्ति नकद में बदल जाती है
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प्राप्ति खाते में यदि देनदारी का भुगतान गलत हो तो क्या प्रभावित होगा
If liability payment is wrong what is affected
Explanation opens after your attempt
Correct Answer
A. लाभ या हानि
Step 1
Concept
Wrong payment affects final result
Step 2
Why this answer is correct
The correct answer is A. लाभ या हानि. Wrong payment affects final result
Step 3
Exam Tip
गलत भुगतान से अंतिम परिणाम बदल जाता है
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यदि सभी लेनदेन संतुलित हों तो प्राप्ति खाते का अंतिम प्रभाव क्या होगा
If all transactions balance what is final effect
Explanation opens after your attempt
Correct Answer
A. शून्य लाभ हानि
Step 1
Concept
Balanced transactions give zero result
Step 2
Why this answer is correct
The correct answer is A. शून्य लाभ हानि. Balanced transactions give zero result
Step 3
Exam Tip
संतुलन पर कोई शुद्ध परिणाम नहीं होता
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प्राप्ति खाते में त्रुटियों का सुधार किस खाते में होता है
Where are errors corrected in Realisation Account
Explanation opens after your attempt
Correct Answer
A. पूंजी खाते में
Step 1
Concept
Errors are adjusted in capital account
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाते में. Errors are adjusted in capital account
Step 3
Exam Tip
सभी त्रुटियां पूंजी खाते में समायोजित होती हैं
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प्राप्ति खाते का अंतिम महत्व क्या है
Final importance of Realisation Account is
Explanation opens after your attempt
Correct Answer
A. सटीक समापन परिणाम
Step 1
Concept
It provides accurate profit or loss
Step 2
Why this answer is correct
The correct answer is A. सटीक समापन परिणाम. It provides accurate profit or loss
Step 3
Exam Tip
यह सटीक लाभ या हानि दिखाता है
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यदि फर्म की सभी देनदारियां अधिक हों तो क्या परिणाम होगा
If liabilities are greater than assets what is result
Explanation opens after your attempt
Step 1
Concept
Excess liabilities lead to loss
Step 2
Why this answer is correct
The correct answer is A. हानि. Excess liabilities lead to loss
Step 3
Exam Tip
अधिक देनदारी से हानि होती है
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प्राप्ति खाते में यदि किसी संपत्ति का बाजार मूल्य पुस्तक मूल्य से कम हो और उसे पुस्तक मूल्य पर दर्ज किया जाए तो क्या प्रभाव होगा
If an asset is recorded at book value when its market value is lower what is the effect
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक दिखेगा
Step 1
Concept
Overvaluation leads to overstated profit. Overvaluation error is important in exams
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक दिखेगा. Overvaluation leads to overstated profit. Overvaluation error is important in exams
Step 3
Exam Tip
अधिक मूल्यांकन से लाभ गलत रूप से बढ़ जाता है। परीक्षा में ओवरवैल्यूएशन त्रुटि महत्वपूर्ण है
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यदि अप्राप्त देनदारी को प्राप्ति खाते में शामिल नहीं किया जाए तो क्या होगा
If an unrecorded liability is omitted from Realisation Account what happens
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक दिखेगा
Step 1
Concept
Omission of liability overstates profit
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक दिखेगा. Omission of liability overstates profit
Step 3
Exam Tip
देनदारी छोड़ने से लाभ गलत रूप से बढ़ जाता है
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यदि साझेदार द्वारा ली गई संपत्ति का मूल्य अधिक दर्ज किया जाए तो किस पर प्रभाव पड़ेगा
If asset taken by partner is overvalued what is affected
Explanation opens after your attempt
Correct Answer
A. पूंजी शेष
Step 1
Concept
Capital balance is directly affected
Step 2
Why this answer is correct
The correct answer is A. पूंजी शेष. Capital balance is directly affected
Step 3
Exam Tip
साझेदार का पूंजी शेष सीधे प्रभावित होता है
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यदि प्राप्ति खाते में एक ही लेनदेन दो बार दर्ज हो जाए तो क्या त्रुटि होगी
If a transaction is recorded twice what error occurs
Explanation opens after your attempt
Correct Answer
A. लेखांकन त्रुटि
Step 1
Concept
Double entry causes accounting error
Step 2
Why this answer is correct
The correct answer is A. लेखांकन त्रुटि. Double entry causes accounting error
Step 3
Exam Tip
दोहरी प्रविष्टि से लेखांकन त्रुटि होती है
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यदि देनदारी का भुगतान कम राशि में दर्ज किया जाए तो क्या प्रभाव होगा
If liability payment is recorded at lower amount what happens
Explanation opens after your attempt
Correct Answer
A. लाभ कम दिखेगा
Step 1
Concept
Underrecording reduces profit incorrectly
Step 2
Why this answer is correct
The correct answer is A. लाभ कम दिखेगा. Underrecording reduces profit incorrectly
Step 3
Exam Tip
कम भुगतान से लाभ गलत रूप से कम हो जाता है
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प्राप्ति खाते में यदि नकद प्राप्ति को गलत रूप से पूंजी खाते में दिखाया जाए तो क्या होगा
If cash receipt is wrongly shown in capital account what happens
Explanation opens after your attempt
Correct Answer
A. प्राप्ति खाता गलत होगा
Step 1
Concept
Misclassification distorts Realisation Account
Step 2
Why this answer is correct
The correct answer is A. प्राप्ति खाता गलत होगा. Misclassification distorts Realisation Account
Step 3
Exam Tip
गलत वर्गीकरण से प्राप्ति खाता असंतुलित हो जाता है
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यदि संपत्ति को बिना मूल्यांकन के साझेदार को दे दिया जाए तो क्या होगा
If asset is given to partner without valuation what happens
Explanation opens after your attempt
Correct Answer
A. पूंजी गलत हो जाएगी
Step 1
Concept
Without valuation capital becomes incorrect
Step 2
Why this answer is correct
The correct answer is A. पूंजी गलत हो जाएगी. Without valuation capital becomes incorrect
Step 3
Exam Tip
बिना मूल्यांकन संपत्ति देने से पूंजी गलत हो जाती है
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यदि सभी संपत्तियां नकद में परिवर्तित हो जाएं लेकिन एक देनदारी छूट जाए तो क्या होगा
If all assets are converted but one liability is omitted what happens
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक दिखेगा
Step 1
Concept
Omission of liability overstates profit
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक दिखेगा. Omission of liability overstates profit
Step 3
Exam Tip
देनदारी छोड़ने से लाभ गलत बढ़ जाता है
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यदि साझेदार द्वारा ली गई संपत्ति को नकद में गलत दर्ज किया जाए तो क्या होगा
If asset taken by partner is wrongly treated as cash what happens
Explanation opens after your attempt
Correct Answer
A. नकद गलत होगा
Step 1
Concept
Cash account gets distorted
Step 2
Why this answer is correct
The correct answer is A. नकद गलत होगा. Cash account gets distorted
Step 3
Exam Tip
गलत वर्गीकरण से नकद खाता प्रभावित होता है
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यदि प्राप्ति खाते में खर्च दर्ज न किया जाए तो क्या होगा
If expenses are not recorded in Realisation Account what happens
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक दिखेगा
Step 1
Concept
Omission of expenses overstates profit
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक दिखेगा. Omission of expenses overstates profit
Step 3
Exam Tip
खर्च छोड़ने से लाभ गलत बढ़ जाता है
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यदि संपत्ति का मूल्य बढ़ाकर दिखाया जाए और देनदारी सही हो तो क्या परिणाम होगा
If assets are overstated while liabilities are correct what happens
Explanation opens after your attempt
Correct Answer
A. लाभ बढ़ेगा
Step 1
Concept
Overstated assets increase profit
Step 2
Why this answer is correct
The correct answer is A. लाभ बढ़ेगा. Overstated assets increase profit
Step 3
Exam Tip
अधिक संपत्ति से लाभ गलत रूप से बढ़ता है
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यदि सभी लेनदेन सही हों लेकिन पूंजी अनुपात गलत हो तो क्या होगा
If transactions are correct but capital ratio is wrong what happens
Explanation opens after your attempt
Correct Answer
A. लाभ वितरण गलत होगा
Step 1
Concept
Incorrect ratio distorts profit sharing
Step 2
Why this answer is correct
The correct answer is A. लाभ वितरण गलत होगा. Incorrect ratio distorts profit sharing
Step 3
Exam Tip
गलत अनुपात से लाभ वितरण गलत हो जाता है
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यदि एक देनदारी को संपत्ति के रूप में दर्ज किया जाए तो क्या त्रुटि होगी
If a liability is recorded as asset what error occurs
Explanation opens after your attempt
Correct Answer
A. मौलिक त्रुटि
Step 1
Concept
It is a fundamental accounting error
Step 2
Why this answer is correct
The correct answer is A. मौलिक त्रुटि. It is a fundamental accounting error
Step 3
Exam Tip
यह मूल लेखांकन सिद्धांत का उल्लंघन है
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यदि प्राप्ति खाते में गलत राशि का जोड़ किया जाए तो क्या होगा
If wrong totals are made in Realisation Account what happens
Explanation opens after your attempt
Correct Answer
A. गणितीय त्रुटि
Step 1
Concept
Incorrect totaling is arithmetic error
Step 2
Why this answer is correct
The correct answer is A. गणितीय त्रुटि. Incorrect totaling is arithmetic error
Step 3
Exam Tip
गलत जोड़ गणितीय त्रुटि होती है
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यदि साझेदार ने निजी ऋण से फर्म की देनदारी चुका दी तो क्या होगा
If partner pays firm liability from personal funds what happens
Explanation opens after your attempt
Correct Answer
A. पूंजी समायोजन होगा
Step 1
Concept
Capital account is adjusted
Step 2
Why this answer is correct
The correct answer is A. पूंजी समायोजन होगा. Capital account is adjusted
Step 3
Exam Tip
साझेदार की पूंजी में समायोजन किया जाता है
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यदि अप्राप्त संपत्ति को प्राप्ति खाते में शामिल न किया जाए तो क्या प्रभाव होगा
If unrecorded asset is omitted what happens
Explanation opens after your attempt
Correct Answer
B. लाभ अधिक दिखेगा
Step 1
Concept
Omission of asset understates profit
Step 2
Why this answer is correct
The correct answer is B. लाभ अधिक दिखेगा. Omission of asset understates profit
Step 3
Exam Tip
संपत्ति छोड़ने से लाभ कम दिखता है
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यदि संपत्ति को गलत साझेदार को दे दिया जाए तो क्या होगा
If asset is given to wrong partner what happens
Explanation opens after your attempt
Correct Answer
A. पूंजी वितरण गलत होगा
Step 1
Concept
Wrong allocation distorts capital accounts
Step 2
Why this answer is correct
The correct answer is A. पूंजी वितरण गलत होगा. Wrong allocation distorts capital accounts
Step 3
Exam Tip
गलत वितरण से पूंजी असंतुलित होती है
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यदि देनदारी को नकद के बजाय संपत्ति से चुकाया जाए तो क्या होगा
If liability is settled with asset instead of cash what happens
Explanation opens after your attempt
Correct Answer
A. संपत्ति घटेगी
Step 1
Concept
Asset is used to settle liability
Step 2
Why this answer is correct
The correct answer is A. संपत्ति घटेगी. Asset is used to settle liability
Step 3
Exam Tip
संपत्ति का उपयोग कर देनदारी चुकती है
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यदि प्राप्ति खाते में कोई लेनदेन छूट जाए तो क्या प्रभाव होगा
If a transaction is omitted what happens
Explanation opens after your attempt
Correct Answer
A. गलत लाभ या हानि
Step 1
Concept
Omission distorts final profit or loss
Step 2
Why this answer is correct
The correct answer is A. गलत लाभ या हानि. Omission distorts final profit or loss
Step 3
Exam Tip
छूट से अंतिम परिणाम गलत हो जाता है
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यदि सभी संपत्तियां सही मूल्य पर बिकें लेकिन खर्च गलत हों तो क्या होगा
If assets are correctly sold but expenses are wrong what happens
Explanation opens after your attempt
Correct Answer
A. लाभ गलत होगा
Step 1
Concept
Expense error distorts profit
Step 2
Why this answer is correct
The correct answer is A. लाभ गलत होगा. Expense error distorts profit
Step 3
Exam Tip
खर्च त्रुटि से लाभ बदल जाता है
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यदि देनदारी का आंशिक भुगतान दर्ज न किया जाए तो क्या होगा
If partial payment of liability is not recorded what happens
Explanation opens after your attempt
Correct Answer
A. देयता गलत होगी
Step 1
Concept
Liability becomes incorrect
Step 2
Why this answer is correct
The correct answer is A. देयता गलत होगी. Liability becomes incorrect
Step 3
Exam Tip
देनदारी गलत दिखती है
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यदि प्राप्ति खाते में संपत्ति का गलत वर्गीकरण हो तो क्या होगा
If asset classification is wrong what happens
Explanation opens after your attempt
Correct Answer
A. गलत परिणाम
Step 1
Concept
Misclassification distorts result
Step 2
Why this answer is correct
The correct answer is A. गलत परिणाम. Misclassification distorts result
Step 3
Exam Tip
गलत वर्गीकरण से परिणाम बदल जाता है
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यदि साझेदार को अधिक लाभ दिया जाए तो क्या होगा
If partner is given excess profit what happens
Explanation opens after your attempt
Correct Answer
A. अन्य का नुकसान
Step 1
Concept
Excess profit affects other partners
Step 2
Why this answer is correct
The correct answer is A. अन्य का नुकसान. Excess profit affects other partners
Step 3
Exam Tip
अधिक लाभ से अन्य साझेदार प्रभावित होते हैं
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यदि सभी प्रविष्टियां सही हों लेकिन अंतिम बैलेंस गलत हो तो क्या होगा
If entries are correct but final balance wrong what happens
Explanation opens after your attempt
Correct Answer
A. लेखांकन त्रुटि
Step 1
Concept
Incorrect balance is accounting error
Step 2
Why this answer is correct
The correct answer is A. लेखांकन त्रुटि. Incorrect balance is accounting error
Step 3
Exam Tip
गलत बैलेंस गणितीय त्रुटि है
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यदि संपत्ति का मूल्य घटाकर दिखाया जाए तो क्या प्रभाव होगा
If asset is undervalued what happens
Explanation opens after your attempt
Correct Answer
A. लाभ कम होगा
Step 1
Concept
Undervaluation reduces profit
Step 2
Why this answer is correct
The correct answer is A. लाभ कम होगा. Undervaluation reduces profit
Step 3
Exam Tip
कम मूल्यांकन से लाभ कम दिखता है
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यदि देनदारी को दो बार दर्ज किया जाए तो क्या होगा
If liability is recorded twice what happens
Explanation opens after your attempt
Correct Answer
A. हानि बढ़ेगी
Step 1
Concept
Double entry increases loss
Step 2
Why this answer is correct
The correct answer is A. हानि बढ़ेगी. Double entry increases loss
Step 3
Exam Tip
अधिक देनदारी से हानि बढ़ती है
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यदि प्राप्ति खाते में सभी त्रुटियां ठीक कर दी जाएं तो क्या होगा
If all errors are corrected what happens
Explanation opens after your attempt
Correct Answer
A. सही परिणाम मिलेगा
Step 1
Concept
Corrections give accurate result
Step 2
Why this answer is correct
The correct answer is A. सही परिणाम मिलेगा. Corrections give accurate result
Step 3
Exam Tip
सुधार से सही लाभ या हानि मिलती है
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यदि नकद प्राप्ति गलत दर्ज हो तो क्या प्रभावित होगा
If cash receipt is wrong what is affected
Explanation opens after your attempt
Correct Answer
A. लाभ या हानि
Step 1
Concept
Cash error affects profit or loss
Step 2
Why this answer is correct
The correct answer is A. लाभ या हानि. Cash error affects profit or loss
Step 3
Exam Tip
नकद त्रुटि सीधे परिणाम बदलती है
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यदि एक ही संपत्ति का मूल्य अलग-अलग दर्ज हो तो क्या होगा
If same asset has different values what happens
Explanation opens after your attempt
Correct Answer
A. गणितीय त्रुटि
Step 1
Concept
Different valuation causes arithmetic error
Step 2
Why this answer is correct
The correct answer is A. गणितीय त्रुटि. Different valuation causes arithmetic error
Step 3
Exam Tip
विभिन्न मूल्यांकन त्रुटि पैदा करता है
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यदि फर्म की सभी संपत्तियां सही हों लेकिन देनदारियां गलत हों तो क्या होगा
If assets are correct but liabilities wrong what happens
Explanation opens after your attempt
Correct Answer
A. गलत लाभ या हानि
Step 1
Concept
Liability error distorts result
Step 2
Why this answer is correct
The correct answer is A. गलत लाभ या हानि. Liability error distorts result
Step 3
Exam Tip
देनदारी त्रुटि से परिणाम गलत होता है
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यदि प्राप्ति खाते में अंतिम लाभ गलत निकले तो क्या प्रभावित होगा
If final profit is wrong what is affected
Explanation opens after your attempt
Correct Answer
A. पूंजी वितरण
Step 1
Concept
Wrong profit affects distribution
Step 2
Why this answer is correct
The correct answer is A. पूंजी वितरण. Wrong profit affects distribution
Step 3
Exam Tip
गलत लाभ से वितरण प्रभावित होता है
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यदि सभी संपत्ति और देनदारी सही हों लेकिन समायोजन गलत हो तो क्या होगा
If assets and liabilities are correct but adjustment wrong what happens
Explanation opens after your attempt
Correct Answer
A. परिणाम गलत
Step 1
Concept
Incorrect adjustment distorts result
Step 2
Why this answer is correct
The correct answer is A. परिणाम गलत. Incorrect adjustment distorts result
Step 3
Exam Tip
गलत समायोजन से परिणाम बदल जाता है
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यदि साझेदार द्वारा ली गई संपत्ति का रिकॉर्ड न हो तो क्या होगा
If partner taken asset is not recorded what happens
Explanation opens after your attempt
Correct Answer
A. पूंजी गलत होगी
Step 1
Concept
Omission distorts capital
Step 2
Why this answer is correct
The correct answer is A. पूंजी गलत होगी. Omission distorts capital
Step 3
Exam Tip
रिकॉर्ड न होने से पूंजी गलत होती है
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यदि सभी लेनदेन उल्टे दर्ज हो जाएं तो क्या होगा
If entries are reversed what happens
Explanation opens after your attempt
Correct Answer
A. पूर्ण त्रुटि
Step 1
Concept
Reversal causes major error
Step 2
Why this answer is correct
The correct answer is A. पूर्ण त्रुटि. Reversal causes major error
Step 3
Exam Tip
उल्टे प्रविष्टियां गंभीर त्रुटि होती हैं
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यदि देनदारी गलत नाम पर दर्ज हो तो क्या होगा
If liability is recorded under wrong name what happens
Explanation opens after your attempt
Correct Answer
A. गलत लेखा
Step 1
Concept
Misclassification causes accounting error
Step 2
Why this answer is correct
The correct answer is A. गलत लेखा. Misclassification causes accounting error
Step 3
Exam Tip
गलत वर्गीकरण से लेखा गलत होता है
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यदि प्राप्ति खाते में कोई प्रविष्टि अनावश्यक रूप से की जाए तो क्या होगा
If unnecessary entry is made what happens
Explanation opens after your attempt
Correct Answer
A. गलत परिणाम
Step 1
Concept
Unnecessary entry distorts result
Step 2
Why this answer is correct
The correct answer is A. गलत परिणाम. Unnecessary entry distorts result
Step 3
Exam Tip
अनावश्यक प्रविष्टि परिणाम बिगाड़ती है
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यदि संपत्ति की बिक्री कीमत गलत दर्ज हो तो क्या होगा
If sale price is wrong what happens
Explanation opens after your attempt
Correct Answer
A. लाभ या हानि गलत
Step 1
Concept
Wrong sale price distorts result
Step 2
Why this answer is correct
The correct answer is A. लाभ या हानि गलत. Wrong sale price distorts result
Step 3
Exam Tip
गलत बिक्री मूल्य से परिणाम बदलता है
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यदि देनदारी का आंशिक निपटान दर्ज न हो तो क्या होगा
If partial settlement is omitted what happens
Explanation opens after your attempt
Correct Answer
A. गलत देनदारी
Step 1
Concept
Liability becomes incorrect
Step 2
Why this answer is correct
The correct answer is A. गलत देनदारी. Liability becomes incorrect
Step 3
Exam Tip
देयता गलत दिखाई देती है
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यदि सभी त्रुटियां सुधार दी जाएं तो अंतिम प्रभाव क्या होगा
If all errors are corrected final effect is
Explanation opens after your attempt
Correct Answer
A. सही परिणाम
Step 1
Concept
Corrections give correct result
Step 2
Why this answer is correct
The correct answer is A. सही परिणाम. Corrections give correct result
Step 3
Exam Tip
सुधार से सही परिणाम मिलता है
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यदि प्राप्ति खाते का संतुलन गलत निकले तो क्या दर्शाता है
If Realisation Account balance is wrong what does it indicate
Explanation opens after your attempt
Correct Answer
A. त्रुटि मौजूद है
Step 1
Concept
Incorrect balance indicates errors
Step 2
Why this answer is correct
The correct answer is A. त्रुटि मौजूद है. Incorrect balance indicates errors
Step 3
Exam Tip
गलत संतुलन त्रुटि का संकेत है
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यदि सभी लेनदेन सही हों तो प्राप्ति खाते का परिणाम क्या होगा
If all transactions are correct what is result
Explanation opens after your attempt
Correct Answer
A. सही लाभ या हानि
Step 1
Concept
Correct records give accurate result
Step 2
Why this answer is correct
The correct answer is A. सही लाभ या हानि. Correct records give accurate result
Step 3
Exam Tip
सही रिकॉर्ड से सही परिणाम मिलता है
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यदि एक संपत्ति का मूल्य शून्य दर्ज हो जाए तो क्या होगा
If asset is recorded as zero what happens
Explanation opens after your attempt
Correct Answer
A. लाभ बढ़ेगा
Step 1
Concept
Zero valuation increases profit incorrectly
Step 2
Why this answer is correct
The correct answer is A. लाभ बढ़ेगा. Zero valuation increases profit incorrectly
Step 3
Exam Tip
शून्य मूल्य से लाभ गलत बढ़ता है
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यदि देनदारी का भुगतान नकद के बजाय संपत्ति से किया जाए और दर्ज न हो तो क्या होगा
If liability is paid with asset but not recorded what happens
Explanation opens after your attempt
Correct Answer
A. गलत परिणाम
Step 1
Concept
Unrecorded transaction distorts result
Step 2
Why this answer is correct
The correct answer is A. गलत परिणाम. Unrecorded transaction distorts result
Step 3
Exam Tip
अनरिकॉर्डेड लेनदेन से परिणाम गलत होता है
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यदि सभी संपत्ति और देनदारी सही हों लेकिन अंतिम समायोजन गलत हो तो क्या होगा
If final adjustment is wrong what happens
Explanation opens after your attempt
Correct Answer
A. गलत लाभ या हानि
Step 1
Concept
Final adjustment error distorts result
Step 2
Why this answer is correct
The correct answer is A. गलत लाभ या हानि. Final adjustment error distorts result
Step 3
Exam Tip
अंतिम समायोजन त्रुटि से परिणाम बदल जाता है
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यदि प्राप्ति खाते में सभी त्रुटियां मौजूद हों तो क्या संकेत मिलता है
If multiple errors exist what does it indicate
Explanation opens after your attempt
Correct Answer
A. असंतुलित लेखा
Step 1
Concept
Errors indicate imbalance
Step 2
Why this answer is correct
The correct answer is A. असंतुलित लेखा. Errors indicate imbalance
Step 3
Exam Tip
त्रुटियां असंतुलित लेखा दिखाती हैं
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यदि साझेदारों के बीच लाभ गलत बांटा जाए तो क्या होगा
If profit is wrongly distributed what happens
Explanation opens after your attempt
Correct Answer
A. पूंजी असंतुलन
Step 1
Concept
Wrong distribution distorts capital accounts
Step 2
Why this answer is correct
The correct answer is A. पूंजी असंतुलन. Wrong distribution distorts capital accounts
Step 3
Exam Tip
गलत वितरण से पूंजी असंतुलित होती है
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यदि सभी त्रुटियां एक ही दिशा में हों तो क्या होगा
If all errors are in same direction what happens
Explanation opens after your attempt
Correct Answer
A. कुल परिणाम गलत
Step 1
Concept
Same direction errors distort result
Step 2
Why this answer is correct
The correct answer is A. कुल परिणाम गलत. Same direction errors distort result
Step 3
Exam Tip
एक ही दिशा की त्रुटियां परिणाम को बिगाड़ती हैं
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यदि सभी सुधार कर दिए जाएं तो अंतिम स्थिति क्या होगी
If all corrections are made final state is
Explanation opens after your attempt
Correct Answer
A. सही समापन परिणाम
Step 1
Concept
Corrections give correct closing result
Step 2
Why this answer is correct
The correct answer is A. सही समापन परिणाम. Corrections give correct closing result
Step 3
Exam Tip
सुधार से सही समापन मिलता है
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यदि प्राप्ति खाते में सभी संपत्तियों का मूल्य सही हो लेकिन देनदारियों को आंशिक रूप से छोड़ दिया जाए तो अंतिम परिणाम पर क्या प्रभाव पड़ेगा
If all assets are correctly valued but some liabilities are partially omitted what will be the impact on final result
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक दिखेगा
Step 1
Concept
Omission of liabilities overstates profit artificially. This is a common exam error point
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक दिखेगा. Omission of liabilities overstates profit artificially. This is a common exam error point
Step 3
Exam Tip
देनदारी छोड़ने से लाभ कृत्रिम रूप से बढ़ जाता है। परीक्षा में यह एक सामान्य त्रुटि है
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यदि प्राप्ति खाते में सभी लेनदेन सही हों लेकिन साझेदारों के बीच वितरण अनुपात गलत लागू हो जाए तो क्या होगा
If all transactions in Realisation Account are correct but profit sharing ratio is wrongly applied what happens
Explanation opens after your attempt
Correct Answer
A. पूंजी खातों में असंतुलन
Step 1
Concept
Incorrect ratio leads to imbalance in capital accounts. Important exam point on distribution errors
Step 2
Why this answer is correct
The correct answer is A. पूंजी खातों में असंतुलन. Incorrect ratio leads to imbalance in capital accounts. Important exam point on distribution errors
Step 3
Exam Tip
गलत अनुपात से पूंजी खातों में असंतुलन उत्पन्न होता है। यह वितरण संबंधी महत्वपूर्ण परीक्षा बिंदु है
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प्राप्ति खाते में यदि एक अप्राप्त संपत्ति और एक अप्राप्त देनदारी दोनों छूट जाएं तो शुद्ध प्रभाव क्या होगा
If one unrecorded asset and one unrecorded liability are both omitted what is the net effect
Explanation opens after your attempt
Correct Answer
A. लाभ या हानि पर कोई शुद्ध प्रभाव नहीं
Step 1
Concept
One increases profit and the other decreases profit so net effect cancels out
Step 2
Why this answer is correct
The correct answer is A. लाभ या हानि पर कोई शुद्ध प्रभाव नहीं. One increases profit and the other decreases profit so net effect cancels out
Step 3
Exam Tip
एक संपत्ति लाभ बढ़ाती है और एक देनदारी लाभ घटाती है जिससे प्रभाव शून्य हो जाता है
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यदि प्राप्ति खाते में सभी परिसंपत्तियाँ सही दर्ज हों लेकिन एक आकस्मिक देयता दर्ज न हो तो क्या प्रभाव होगा
If all assets are correct but a contingent liability is omitted what is the effect
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक दिखेगा
Step 1
Concept
Omission of liability overstates profit
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक दिखेगा. Omission of liability overstates profit
Step 3
Exam Tip
देनदारी छूटने से लाभ कृत्रिम रूप से बढ़ जाता है
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यदि साझेदार द्वारा ली गई संपत्ति का मूल्य बाजार मूल्य से अधिक लिया जाए तो क्या होगा
If asset taken by partner is valued above market price what happens
Explanation opens after your attempt
Correct Answer
A. अन्य साझेदारों का लाभ घटेगा
Step 1
Concept
Overvaluation reduces share of other partners
Step 2
Why this answer is correct
The correct answer is A. अन्य साझेदारों का लाभ घटेगा. Overvaluation reduces share of other partners
Step 3
Exam Tip
अधिक मूल्यांकन से अन्य साझेदारों को कम हिस्सा मिलता है
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यदि फर्म का बैंक ओवरड्राफ्ट प्राप्ति खाते में दर्ज न हो तो क्या परिणाम होगा
If bank overdraft is not recorded in Realisation Account what is the result
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक दिखेगा
Step 1
Concept
Omission of liability increases profit incorrectly
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक दिखेगा. Omission of liability increases profit incorrectly
Step 3
Exam Tip
देनदारी छोड़ने से लाभ गलत रूप से बढ़ जाता है
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यदि प्राप्ति खाते में परिसंपत्तियों की बिक्री पर छूट दी जाए तो इसका प्रभाव क्या होगा
If assets are sold at discount in Realisation Account what is effect
Explanation opens after your attempt
Correct Answer
A. लाभ कम होगा
Step 1
Concept
Lower sale price reduces profit
Step 2
Why this answer is correct
The correct answer is A. लाभ कम होगा. Lower sale price reduces profit
Step 3
Exam Tip
कम बिक्री मूल्य से लाभ घटता है
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यदि साझेदार फर्म की देनदारी अपने निजी धन से चुका दे तो क्या प्रविष्टि होगी
If partner pays firm liability from personal funds what entry is made
Explanation opens after your attempt
Correct Answer
A. पूंजी खाते में समायोजन
Step 1
Concept
Capital account is adjusted
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाते में समायोजन. Capital account is adjusted
Step 3
Exam Tip
साझेदार की पूंजी समायोजित होती है
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यदि अप्राप्त संपत्ति को शून्य मूल्य पर दिखाया जाए तो क्या प्रभाव होगा
If unrecorded asset is shown at zero value what is effect
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक होगा
Step 1
Concept
Omission increases profit
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक होगा. Omission increases profit
Step 3
Exam Tip
संपत्ति छूटने से लाभ बढ़ जाता है
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यदि एक देनदारी दो बार दर्ज कर दी जाए तो क्या प्रभाव होगा
If a liability is recorded twice what happens
Explanation opens after your attempt
Correct Answer
A. हानि अधिक होगी
Step 1
Concept
Overstatement of liability increases loss
Step 2
Why this answer is correct
The correct answer is A. हानि अधिक होगी. Overstatement of liability increases loss
Step 3
Exam Tip
अधिक देनदारी से हानि बढ़ती है
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यदि संपत्ति का निपटान साझेदार द्वारा लिया जाए और रिकॉर्ड न हो तो क्या होगा
If asset taken by partner is not recorded what happens
Explanation opens after your attempt
Correct Answer
A. पूंजी गलत होगी
Step 1
Concept
Omission distorts capital account
Step 2
Why this answer is correct
The correct answer is A. पूंजी गलत होगी. Omission distorts capital account
Step 3
Exam Tip
रिकॉर्ड न होने से पूंजी असंतुलित होती है
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यदि प्राप्ति खाते में सभी खर्च दर्ज न किए जाएं तो क्या होगा
If expenses are not recorded what is effect
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक होगा
Step 1
Concept
Omission of expenses increases profit
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक होगा. Omission of expenses increases profit
Step 3
Exam Tip
खर्च छूटने से लाभ बढ़ जाता है
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यदि परिसंपत्तियों का मूल्य गलत रूप से बढ़ा दिया जाए तो क्या होगा
If assets are overstated what is effect
Explanation opens after your attempt
Correct Answer
A. लाभ बढ़ेगा
Step 1
Concept
Overstated assets increase profit
Step 2
Why this answer is correct
The correct answer is A. लाभ बढ़ेगा. Overstated assets increase profit
Step 3
Exam Tip
अधिक संपत्ति से लाभ बढ़ जाता है
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यदि प्राप्ति खाते में अंतिम संतुलन गलत हो तो इसका क्या अर्थ है
If final balance is wrong what does it indicate
Explanation opens after your attempt
Correct Answer
A. लेखांकन त्रुटि
Step 1
Concept
Wrong balance indicates error
Step 2
Why this answer is correct
The correct answer is A. लेखांकन त्रुटि. Wrong balance indicates error
Step 3
Exam Tip
गलत संतुलन त्रुटि को दर्शाता है
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यदि एक संपत्ति को साझेदार द्वारा कम मूल्य पर लिया जाए तो क्या होगा
If asset is taken by partner at undervalue what happens
Explanation opens after your attempt
Correct Answer
A. लाभ बढ़ेगा
Step 1
Concept
Undervaluation increases profit
Step 2
Why this answer is correct
The correct answer is A. लाभ बढ़ेगा. Undervaluation increases profit
Step 3
Exam Tip
कम मूल्यांकन से लाभ अधिक दिखता है
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यदि अप्राप्त संपत्ति और अप्राप्त देनदारी दोनों सही दर्ज हों तो क्या होगा
If both unrecorded asset and liability are correctly recorded what happens
Explanation opens after your attempt
Correct Answer
A. सही परिणाम मिलेगा
Step 1
Concept
Correct entries give accurate result
Step 2
Why this answer is correct
The correct answer is A. सही परिणाम मिलेगा. Correct entries give accurate result
Step 3
Exam Tip
सभी सही प्रविष्टियों से सही परिणाम मिलता है
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यदि प्राप्ति खाते में बैंक शुल्क गलत दर्ज हो तो क्या होगा
If bank charges are wrongly recorded what happens
Explanation opens after your attempt
Correct Answer
A. लाभ गलत होगा
Step 1
Concept
Expense error distorts profit
Step 2
Why this answer is correct
The correct answer is A. लाभ गलत होगा. Expense error distorts profit
Step 3
Exam Tip
खर्च त्रुटि से लाभ प्रभावित होता है
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यदि फर्म की देनदारी का भुगतान संपत्ति से किया जाए तो क्या होगा
If liability is settled by asset what happens
Explanation opens after your attempt
Correct Answer
A. संपत्ति घटेगी
Step 1
Concept
Asset is used to settle liability
Step 2
Why this answer is correct
The correct answer is A. संपत्ति घटेगी. Asset is used to settle liability
Step 3
Exam Tip
संपत्ति से देनदारी चुकती है
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यदि साझेदार को अधिक संपत्ति दे दी जाए तो क्या होगा
If partner is given excess asset what happens
Explanation opens after your attempt
Correct Answer
A. अन्य साझेदार प्रभावित होंगे
Step 1
Concept
Excess allocation affects other partners
Step 2
Why this answer is correct
The correct answer is A. अन्य साझेदार प्रभावित होंगे. Excess allocation affects other partners
Step 3
Exam Tip
गलत वितरण से अन्य साझेदारों का हिस्सा बदलता है
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यदि सभी प्रविष्टियां सही हों लेकिन लाभ वितरण गलत हो तो क्या होगा
If entries are correct but profit distribution is wrong what happens
Explanation opens after your attempt
Correct Answer
A. पूंजी असंतुलन
Step 1
Concept
Wrong distribution causes imbalance
Step 2
Why this answer is correct
The correct answer is A. पूंजी असंतुलन. Wrong distribution causes imbalance
Step 3
Exam Tip
गलत वितरण से पूंजी असंतुलित होती है
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यदि परिसंपत्ति का बाजार मूल्य शून्य हो और उसे पुस्तक मूल्य पर दिखाया जाए तो क्या होगा
If asset has zero market value but shown at book value what happens
Explanation opens after your attempt
Correct Answer
A. लाभ बढ़ेगा
Step 1
Concept
Overvaluation increases profit
Step 2
Why this answer is correct
The correct answer is A. लाभ बढ़ेगा. Overvaluation increases profit
Step 3
Exam Tip
अधिक मूल्यांकन से लाभ बढ़ता है
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यदि प्राप्ति खाते में कोई लेनदेन बार-बार दर्ज हो तो क्या होगा
If transaction is recorded multiple times what happens
Explanation opens after your attempt
Correct Answer
A. हानि बढ़ेगी
Step 1
Concept
Duplication distorts result
Step 2
Why this answer is correct
The correct answer is A. हानि बढ़ेगी. Duplication distorts result
Step 3
Exam Tip
दोहराव से परिणाम गलत होता है
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यदि अप्राप्त देनदारी को लाभ में शामिल किया जाए तो क्या होगा
If unrecorded liability is treated as profit what happens
Explanation opens after your attempt
Correct Answer
A. लाभ गलत बढ़ेगा
Step 1
Concept
Treating liability as profit overstates profit
Step 2
Why this answer is correct
The correct answer is A. लाभ गलत बढ़ेगा. Treating liability as profit overstates profit
Step 3
Exam Tip
देनदारी को लाभ मानना त्रुटि है
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यदि सभी लेनदेन सही हों लेकिन जोड़ गलत हो तो क्या होगा
If all entries are correct but totaling is wrong what happens
Explanation opens after your attempt
Correct Answer
A. गणितीय त्रुटि
Step 1
Concept
Incorrect totaling is arithmetic error
Step 2
Why this answer is correct
The correct answer is A. गणितीय त्रुटि. Incorrect totaling is arithmetic error
Step 3
Exam Tip
गलत जोड़ गणितीय त्रुटि है
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यदि देनदारी का भुगतान कम दिखाया जाए तो क्या होगा
If liability payment is understated what happens
Explanation opens after your attempt
Correct Answer
A. लाभ गलत होगा
Step 1
Concept
Payment error distorts profit
Step 2
Why this answer is correct
The correct answer is A. लाभ गलत होगा. Payment error distorts profit
Step 3
Exam Tip
भुगतान त्रुटि लाभ बदलती है
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यदि संपत्ति को बिना रिकॉर्ड के बेच दिया जाए तो क्या होगा
If asset is sold unrecorded what happens
Explanation opens after your attempt
Correct Answer
A. गलत लाभ
Step 1
Concept
Unrecorded sale distorts profit
Step 2
Why this answer is correct
The correct answer is A. गलत लाभ. Unrecorded sale distorts profit
Step 3
Exam Tip
अनरिकॉर्डेड बिक्री से लाभ गलत होता है
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यदि सभी खर्च गलत दर्ज हों तो क्या होगा
If all expenses are wrongly recorded what happens
Explanation opens after your attempt
Correct Answer
A. लाभ गलत होगा
Step 1
Concept
Expense error distorts result
Step 2
Why this answer is correct
The correct answer is A. लाभ गलत होगा. Expense error distorts result
Step 3
Exam Tip
खर्च त्रुटि परिणाम बदलती है
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यदि परिसंपत्ति का मूल्य बढ़ाकर दर्ज किया जाए तो क्या होगा
If asset value is overstated what happens
Explanation opens after your attempt
Correct Answer
A. लाभ बढ़ेगा
Step 1
Concept
Overvaluation increases profit
Step 2
Why this answer is correct
The correct answer is A. लाभ बढ़ेगा. Overvaluation increases profit
Step 3
Exam Tip
अधिक मूल्यांकन से लाभ बढ़ता है
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यदि नकद प्राप्ति गलत दर्ज हो तो क्या होगा
If cash receipt is wrong what happens
Explanation opens after your attempt
Correct Answer
A. लाभ गलत होगा
Step 1
Concept
Cash error affects profit
Step 2
Why this answer is correct
The correct answer is A. लाभ गलत होगा. Cash error affects profit
Step 3
Exam Tip
नकद त्रुटि परिणाम बदलती है
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यदि एक ही संपत्ति दो अलग मूल्यों पर दर्ज हो तो क्या होगा
If same asset is recorded at two values what happens
Explanation opens after your attempt
Correct Answer
A. गणितीय त्रुटि
Step 1
Concept
Different valuation causes error
Step 2
Why this answer is correct
The correct answer is A. गणितीय त्रुटि. Different valuation causes error
Step 3
Exam Tip
विभिन्न मूल्यांकन त्रुटि पैदा करता है
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यदि सभी प्रविष्टियां उल्टी हों तो क्या होगा
If all entries are reversed what happens
Explanation opens after your attempt
Correct Answer
A. गंभीर त्रुटि
Step 1
Concept
Reversal is serious error
Step 2
Why this answer is correct
The correct answer is A. गंभीर त्रुटि. Reversal is serious error
Step 3
Exam Tip
उलटी प्रविष्टि गंभीर त्रुटि है
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यदि सभी लेनदेन सही हों तो अंतिम परिणाम क्या होगा
If all transactions are correct final result is
Explanation opens after your attempt
Correct Answer
A. सही लाभ या हानि
Step 1
Concept
Correct records give accurate result
Step 2
Why this answer is correct
The correct answer is A. सही लाभ या हानि. Correct records give accurate result
Step 3
Exam Tip
सही रिकॉर्ड से सही परिणाम मिलता है
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यदि देनदारी का भुगतान दर्ज न हो तो क्या होगा
If liability payment is not recorded what happens
Explanation opens after your attempt
Correct Answer
A. गलत परिणाम
Step 1
Concept
Unrecorded payment distorts result
Step 2
Why this answer is correct
The correct answer is A. गलत परिणाम. Unrecorded payment distorts result
Step 3
Exam Tip
अनरिकॉर्डेड भुगतान परिणाम बदलता है
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यदि एक लेनदेन बार-बार दर्ज हो तो क्या होगा
If a transaction is recorded multiple times what happens
Explanation opens after your attempt
Correct Answer
A. हानि बढ़ेगी
Step 1
Concept
Duplication distorts result
Step 2
Why this answer is correct
The correct answer is A. हानि बढ़ेगी. Duplication distorts result
Step 3
Exam Tip
दोहराव से परिणाम गलत होता है
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यदि परिसंपत्ति गलत नाम पर दर्ज हो तो क्या होगा
If asset is recorded under wrong name what happens
Explanation opens after your attempt
Correct Answer
A. लेखांकन त्रुटि
Step 1
Concept
Misclassification causes error
Step 2
Why this answer is correct
The correct answer is A. लेखांकन त्रुटि. Misclassification causes error
Step 3
Exam Tip
गलत वर्गीकरण त्रुटि है
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यदि सभी प्रविष्टियां सही हों लेकिन जोड़ गलत हो तो क्या होगा
If entries are correct but totals are wrong what happens
Explanation opens after your attempt
Correct Answer
A. गणितीय त्रुटि
Step 1
Concept
Incorrect totaling is arithmetic error
Step 2
Why this answer is correct
The correct answer is A. गणितीय त्रुटि. Incorrect totaling is arithmetic error
Step 3
Exam Tip
गलत जोड़ गणितीय त्रुटि है
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यदि प्राप्ति खाते में सभी संपत्तियाँ सही मूल्य पर दर्ज हों लेकिन एक बड़ी देनदारी को गलती से छोड़ दिया जाए तो अंतिम लाभ पर क्या प्रभाव पड़ेगा
If all assets are correctly recorded but a major liability is omitted what will be the effect on final profit
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक दिखेगा
Step 1
Concept
Omission of liability overstates profit artificially. This is a common exam error point
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक दिखेगा. Omission of liability overstates profit artificially. This is a common exam error point
Step 3
Exam Tip
देनदारी छोड़ने से लाभ कृत्रिम रूप से बढ़ जाता है। परीक्षा में यह सामान्य त्रुटि है
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यदि फर्म की परिसंपत्ति का वास्तविक मूल्य पुस्तक मूल्य से कम हो लेकिन उसे पुस्तक मूल्य पर दिखाया जाए तो प्राप्ति खाते पर क्या असर होगा
If the realisable value of an asset is lower than book value but shown at book value what is the impact
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक दिखेगा
Step 1
Concept
Overvaluation increases profit
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक दिखेगा. Overvaluation increases profit
Step 3
Exam Tip
अधिक मूल्यांकन से लाभ बढ़ जाता है
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यदि साझेदार को संपत्ति वितरण गलत अनुपात में कर दिया जाए तो क्या परिणाम होगा
If assets are distributed among partners in wrong ratio what is the result
Explanation opens after your attempt
Correct Answer
A. पूंजी खातों में असंतुलन
Step 1
Concept
Wrong distribution causes imbalance in capital accounts
Step 2
Why this answer is correct
The correct answer is A. पूंजी खातों में असंतुलन. Wrong distribution causes imbalance in capital accounts
Step 3
Exam Tip
गलत वितरण से साझेदारों के पूंजी खाते असंतुलित हो जाते हैं
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यदि प्राप्ति खाते में एक खर्च दो बार दर्ज हो जाए तो इसका क्या प्रभाव होगा
If an expense is recorded twice in Realisation Account what is the effect
Explanation opens after your attempt
Correct Answer
A. लाभ कम दिखेगा
Step 1
Concept
Overstatement of expenses reduces profit
Step 2
Why this answer is correct
The correct answer is A. लाभ कम दिखेगा. Overstatement of expenses reduces profit
Step 3
Exam Tip
अधिक खर्च दिखने से लाभ घट जाता है
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यदि अप्राप्त संपत्ति को शून्य मानकर छोड़ दिया जाए जबकि उसका वास्तविक मूल्य उपलब्ध हो तो क्या होगा
If an unrecorded asset is ignored as zero while it has value what happens
Explanation opens after your attempt
Correct Answer
A. लाभ कम दिखेगा
Step 1
Concept
Omission of asset understates profit
Step 2
Why this answer is correct
The correct answer is A. लाभ कम दिखेगा. Omission of asset understates profit
Step 3
Exam Tip
संपत्ति छोड़ने से लाभ कम हो जाता है
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यदि किसी देनदारी का आंशिक भुगतान प्राप्ति खाते में दर्ज न किया जाए तो क्या होगा
If partial settlement of liability is not recorded what happens
Explanation opens after your attempt
Correct Answer
A. देयता गलत दिखाई देगी
Step 1
Concept
Incomplete recording misstates liability
Step 2
Why this answer is correct
The correct answer is A. देयता गलत दिखाई देगी. Incomplete recording misstates liability
Step 3
Exam Tip
अधूरा रिकॉर्ड देनदारी को गलत दर्शाता है
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यदि साझेदार द्वारा ली गई संपत्ति को नकद प्राप्ति के रूप में दर्ज कर दिया जाए तो क्या होगा
If asset taken by partner is wrongly recorded as cash receipt what happens
Explanation opens after your attempt
Correct Answer
A. नकद गलत बढ़ जाएगा
Step 1
Concept
Misclassification inflates cash incorrectly
Step 2
Why this answer is correct
The correct answer is A. नकद गलत बढ़ जाएगा. Misclassification inflates cash incorrectly
Step 3
Exam Tip
गलत वर्गीकरण से नकद खाता प्रभावित होता है
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यदि सभी परिसंपत्तियाँ बिक जाएँ लेकिन एक अनक्लेम्ड देनदारी रह जाए तो क्या प्रभाव पड़ेगा
If all assets are sold but one unclaimed liability remains what is the effect
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक दिखेगा
Step 1
Concept
Omission of liability overstates profit
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक दिखेगा. Omission of liability overstates profit
Step 3
Exam Tip
देयता छोड़ने से लाभ गलत बढ़ जाता है
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यदि प्राप्ति खाते में अंतिम जोड़ गलत हो लेकिन सभी प्रविष्टियाँ सही हों तो यह किस प्रकार की त्रुटि है
If all entries are correct but final totaling is wrong what type of error is it
Explanation opens after your attempt
Correct Answer
A. गणितीय त्रुटि
Step 1
Concept
Incorrect totaling is arithmetic error
Step 2
Why this answer is correct
The correct answer is A. गणितीय त्रुटि. Incorrect totaling is arithmetic error
Step 3
Exam Tip
गलत जोड़ गणितीय त्रुटि होती है
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यदि देनदारी को परिसंपत्ति के रूप में दर्ज कर दिया जाए तो इसका प्रभाव क्या होगा
If a liability is recorded as an asset what is the effect
Explanation opens after your attempt
Correct Answer
A. लाभ गलत बढ़ेगा
Step 1
Concept
Violation of principle overstated profit
Step 2
Why this answer is correct
The correct answer is A. लाभ गलत बढ़ेगा. Violation of principle overstated profit
Step 3
Exam Tip
मूल सिद्धांत का उल्लंघन लाभ को बढ़ा देता है
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यदि फर्म की परिसंपत्तियों का मूल्यांकन लगातार कम किया जाए तो अंतिम परिणाम क्या होगा
If assets are consistently undervalued what is the final effect
Explanation opens after your attempt
Correct Answer
A. लाभ कम दिखेगा
Step 1
Concept
Undervaluation reduces profit
Step 2
Why this answer is correct
The correct answer is A. लाभ कम दिखेगा. Undervaluation reduces profit
Step 3
Exam Tip
कम मूल्यांकन से लाभ घट जाता है
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यदि एक ही लेनदेन दो अलग खातों में दर्ज हो जाए तो क्या होगा
If the same transaction is recorded in two accounts what happens
Explanation opens after your attempt
Correct Answer
A. लाभ गलत होगा
Step 1
Concept
Duplicate entry distorts profit
Step 2
Why this answer is correct
The correct answer is A. लाभ गलत होगा. Duplicate entry distorts profit
Step 3
Exam Tip
दोहरी प्रविष्टि से परिणाम गलत होता है
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यदि साझेदार द्वारा निजी खर्च को प्राप्ति खाते में जोड़ दिया जाए तो क्या होगा
If personal expense of partner is added in Realisation Account what happens
Explanation opens after your attempt
Correct Answer
A. लाभ कम होगा
Step 1
Concept
Wrong expense reduces profit
Step 2
Why this answer is correct
The correct answer is A. लाभ कम होगा. Wrong expense reduces profit
Step 3
Exam Tip
गलत खर्च जोड़ने से लाभ घट जाता है
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यदि सभी प्रविष्टियाँ सही हों लेकिन लाभ वितरण गलत अनुपात में हो तो क्या परिणाम होगा
If entries are correct but profit is distributed in wrong ratio what happens
Explanation opens after your attempt
Correct Answer
A. पूंजी असंतुलन
Step 1
Concept
Wrong ratio distorts capital accounts
Step 2
Why this answer is correct
The correct answer is A. पूंजी असंतुलन. Wrong ratio distorts capital accounts
Step 3
Exam Tip
गलत अनुपात से पूंजी खाते असंतुलित हो जाते हैं
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यदि एक संपत्ति को शून्य मूल्य पर दर्ज किया जाए जबकि वह बिक चुकी हो तो क्या होगा
If a sold asset is recorded at zero value what happens
Explanation opens after your attempt
Correct Answer
A. लाभ गलत होगा
Step 1
Concept
Incorrect valuation distorts profit
Step 2
Why this answer is correct
The correct answer is A. लाभ गलत होगा. Incorrect valuation distorts profit
Step 3
Exam Tip
गलत मूल्यांकन लाभ को प्रभावित करता है
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यदि प्राप्ति खाते में सभी लेनदेन सही हों लेकिन एक आकस्मिक लाभ को गलती से शामिल कर लिया जाए तो अंतिम परिणाम पर क्या प्रभाव पड़ेगा
If all transactions are correct but a contingent gain is wrongly included what is the effect on final result
Explanation opens after your attempt
Correct Answer
A. लाभ अधिक दिखेगा
Step 1
Concept
Including contingent gain incorrectly increases profit. Such adjustments are important in exams
Step 2
Why this answer is correct
The correct answer is A. लाभ अधिक दिखेगा. Including contingent gain incorrectly increases profit. Such adjustments are important in exams
Step 3
Exam Tip
अनर्जित या आकस्मिक लाभ जोड़ने से शुद्ध लाभ बढ़ जाता है। परीक्षा में ऐसे समायोजन महत्वपूर्ण हैं
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