फर्म के विघटन पर साकारण खाता किस उद्देश्य से बनाया जाता है?
Why is Realisation Account prepared on dissolution of a firm?
#closing_business
#realisation
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A संपत्तियों और दायित्वों के निपटान का लाभ या हानि ज्ञात करने हेतु / To ascertain profit or loss on realisation
B नकद शेष ज्ञात करने हेतु / To find cash balance
C पूंजी शेष ज्ञात करने हेतु / To find capital balance
D बिक्री ज्ञात करने हेतु / To find sales
Explanation opens after your attempt
Correct Answer
A. संपत्तियों और दायित्वों के निपटान का लाभ या हानि ज्ञात करने हेतु / To ascertain profit or loss on realisation
Step 1
Concept
Realisation Account shows profit or loss on settlement. This is a key exam concept.
Step 2
Why this answer is correct
The correct answer is A. संपत्तियों और दायित्वों के निपटान का लाभ या हानि ज्ञात करने हेतु / To ascertain profit or loss on realisation. Realisation Account shows profit or loss on settlement. This is a key exam concept.
Step 3
Exam Tip
साकारण खाता निपटान से होने वाले लाभ या हानि को दर्शाता है। यह परीक्षा में मूल अवधारणा है।
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विघटन के समय नकद को छोड़कर संपत्तियां किस खाते में स्थानांतरित की जाती हैं?
At dissolution assets except cash are transferred to which account?
#closing_business
#assets
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A साकारण खाता / Realisation Account
B नकद खाता / Cash Account
C पूंजी खाता / Capital Account
D बैंक ऋण खाता / Bank Loan Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
All assets except cash and bank are transferred to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. All assets except cash and bank are transferred to Realisation Account.
Step 3
Exam Tip
नकद और बैंक को छोड़कर सभी संपत्तियां साकारण खाते में जाती हैं।
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बाहरी देनदारियां सामान्यतः किस खाते में स्थानांतरित की जाती हैं?
External liabilities are generally transferred to which account?
#closing_business
#liabilities
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A साकारण खाता / Realisation Account
B पूंजी खाता / Capital Account
C नकद खाता / Cash Account
D ड्रॉइंग खाता / Drawings Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Settlement of liabilities is shown through Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Settlement of liabilities is shown through Realisation Account.
Step 3
Exam Tip
देनदारियों का निपटान साकारण खाते द्वारा दिखाया जाता है।
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अदर्ज संपत्ति के बिकने पर प्राप्त राशि किस खाते में जमा की जाती है?
Sale proceeds of an unrecorded asset are credited to which account?
#closing_business
#unrecorded-asset
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A साकारण खाता / Realisation Account
B पूंजी खाता / Capital Account
C नकद खाता / Cash Account
D बिक्री खाता / Sales Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Sale of an unrecorded asset is credited to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Sale of an unrecorded asset is credited to Realisation Account.
Step 3
Exam Tip
अदर्ज संपत्ति की बिक्री साकारण खाते में क्रेडिट की जाती है।
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साकारण व्यय का भुगतान फर्म करे तो प्रविष्टि का प्रभाव क्या होगा?
If realisation expenses are paid by the firm what is the effect?
#closing_business
#expenses
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A साकारण खाता डेबिट / Realisation Account Debited
B साकारण खाता क्रेडिट / Realisation Account Credited
C पूंजी खाता डेबिट / Capital Account Debited
D कोई प्रविष्टि नहीं / No Entry
Explanation opens after your attempt
Correct Answer
A. साकारण खाता डेबिट / Realisation Account Debited
Step 1
Concept
Realisation expenses are treated as a loss.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता डेबिट / Realisation Account Debited. Realisation expenses are treated as a loss.
Step 3
Exam Tip
साकारण व्यय हानि स्वरूप माना जाता है।
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भागीदार द्वारा साकारण व्यय वहन करने पर भुगतान उसे किस खाते से मिलता है?
When a partner bears realisation expenses reimbursement is made through which account?
#closing_business
#expenses
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A नकद या बैंक खाता / Cash or Bank Account
B पूंजी खाता / Capital Account
C बिक्री खाता / Sales Account
D क्रय खाता / Purchase Account
Explanation opens after your attempt
Correct Answer
A. नकद या बैंक खाता / Cash or Bank Account
Step 1
Concept
Payment is made directly through cash or bank.
Step 2
Why this answer is correct
The correct answer is A. नकद या बैंक खाता / Cash or Bank Account. Payment is made directly through cash or bank.
Step 3
Exam Tip
भुगतान सीधे नकद या बैंक से किया जाता है।
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विघटन पर भागीदारों के बीच साकारण लाभ का वितरण किस अनुपात में होता है?
Realisation profit is distributed among partners in which ratio?
#closing_business
#profit
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A लाभांश अनुपात / Profit Sharing Ratio
B पूंजी अनुपात / Capital Ratio
C वेतन अनुपात / Salary Ratio
D ब्याज अनुपात / Interest Ratio
Explanation opens after your attempt
Correct Answer
A. लाभांश अनुपात / Profit Sharing Ratio
Step 1
Concept
Realisation profit is shared in the old profit-sharing ratio.
Step 2
Why this answer is correct
The correct answer is A. लाभांश अनुपात / Profit Sharing Ratio. Realisation profit is shared in the old profit-sharing ratio.
Step 3
Exam Tip
साकारण लाभ पुरानी लाभांश अनुपात में बांटा जाता है।
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यदि साकारण खाते में डेबिट पक्ष अधिक हो तो परिणाम क्या होगा?
If debit side of Realisation Account exceeds credit side what is the result?
#closing_business
#loss
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A साकारण हानि / Realisation Loss
B साकारण लाभ / Realisation Profit
C कोई प्रभाव नहीं / No Effect
D पूंजी लाभ / Capital Gain
Explanation opens after your attempt
Correct Answer
A. साकारण हानि / Realisation Loss
Step 1
Concept
Higher debit side results in a loss.
Step 2
Why this answer is correct
The correct answer is A. साकारण हानि / Realisation Loss. Higher debit side results in a loss.
Step 3
Exam Tip
डेबिट अधिक होने पर हानि होती है।
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अदर्ज देनदारी का भुगतान होने पर किस खाते को डेबिट किया जाता है?
When an unrecorded liability is paid which account is debited?
#closing_business
#unrecorded-liability
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A साकारण खाता / Realisation Account
B नकद खाता / Cash Account
C पूंजी खाता / Capital Account
D बैंक ऋण खाता / Bank Loan Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Payment of an unrecorded liability is debited to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Payment of an unrecorded liability is debited to Realisation Account.
Step 3
Exam Tip
अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है।
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यदि देनदारियों का हस्तांतरण नहीं किया गया तो कौन सा खाता अपूर्ण रहेगा?
If liabilities are not transferred which account remains incomplete?
#closing_business
#liabilities
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A साकारण खाता / Realisation Account
B नकद खाता / Cash Account
C पूंजी खाता / Capital Account
D स्टॉक खाता / Stock Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Transfer of liabilities is necessary for Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Transfer of liabilities is necessary for Realisation Account.
Step 3
Exam Tip
साकारण खाते में देनदारियों का हस्तांतरण आवश्यक है।
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यदि भागीदार संपत्ति अपने पास ले ले तो किस खाते में क्रेडिट किया जाता है?
If a partner takes over an asset which account is credited?
#closing_business
#asset-takeover
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A साकारण खाता / Realisation Account
B नकद खाता / Cash Account
C ड्रॉइंग खाता / Drawings Account
D क्रय खाता / Purchase Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
When an asset is taken over Realisation Account is credited.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. When an asset is taken over Realisation Account is credited.
Step 3
Exam Tip
संपत्ति ग्रहण करने पर साकारण खाते को क्रेडिट किया जाता है।
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साकारण खाते का शेष अंततः कहाँ स्थानांतरित किया जाता है?
The balance of Realisation Account is ultimately transferred to?
#closing_business
#capital
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A भागीदारों के पूंजी खाते / Partners' Capital Accounts
B नकद खाता / Cash Account
C बिक्री खाता / Sales Account
D स्टॉक खाता / Stock Account
Explanation opens after your attempt
Correct Answer
A. भागीदारों के पूंजी खाते / Partners' Capital Accounts
Step 1
Concept
Profit or loss is transferred to capital accounts.
Step 2
Why this answer is correct
The correct answer is A. भागीदारों के पूंजी खाते / Partners' Capital Accounts. Profit or loss is transferred to capital accounts.
Step 3
Exam Tip
लाभ या हानि पूंजी खातों में स्थानांतरित होती है।
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साकारण खाते में नकद शेष क्यों नहीं लाया जाता?
Why is cash balance not transferred to Realisation Account?
#closing_business
#cash
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A क्योंकि यह स्वयं प्राप्ति का माध्यम है / It is the medium of settlement itself
B क्योंकि यह देनदारी है / It is a liability
C क्योंकि यह आरक्षित निधि है / It is a reserve
D क्योंकि यह व्यय है / It is an expense
Explanation opens after your attempt
Correct Answer
A. क्योंकि यह स्वयं प्राप्ति का माध्यम है / It is the medium of settlement itself
Step 1
Concept
Cash itself is used for settlement so it is not transferred.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि यह स्वयं प्राप्ति का माध्यम है / It is the medium of settlement itself. Cash itself is used for settlement so it is not transferred.
Step 3
Exam Tip
नकद निपटान का माध्यम है इसलिए स्थानांतरित नहीं होता।
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कौन सा खाता विघटन के बाद बंद कर दिया जाता है?
Which account is closed after dissolution?
#closing_business
#realisation
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A साकारण खाता / Realisation Account
B बिक्री खाता / Sales Account
C क्रय खाता / Purchase Account
D वेतन खाता / Salary Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Realisation Account is created only for dissolution.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Realisation Account is created only for dissolution.
Step 3
Exam Tip
साकारण खाता केवल विघटन के लिए बनाया जाता है।
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अदर्ज संपत्ति ₹6000 में बेची गई। कौन सा खाता क्रेडिट होगा?
An unrecorded asset is sold for ₹6000. Which account is credited?
#closing_business
#asset
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A साकारण खाता / Realisation Account
B पूंजी खाता / Capital Account
C नकद खाता / Cash Account
D स्टॉक खाता / Stock Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Sale of unrecorded asset is credited to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Sale of unrecorded asset is credited to Realisation Account.
Step 3
Exam Tip
अदर्ज संपत्ति की बिक्री साकारण खाते में क्रेडिट होती है।
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साकारण हानि किस पक्ष में दर्ज होती है?
Realisation loss is ultimately recorded on which side of partners' capital accounts?
#closing_business
#loss
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A डेबिट पक्ष / Debit Side
B क्रेडिट पक्ष / Credit Side
C दोनों पक्ष / Both Sides
D कहीं नहीं / Nowhere
Explanation opens after your attempt
Correct Answer
A. डेबिट पक्ष / Debit Side
Step 1
Concept
Loss debits partners' capital accounts.
Step 2
Why this answer is correct
The correct answer is A. डेबिट पक्ष / Debit Side. Loss debits partners' capital accounts.
Step 3
Exam Tip
हानि पूंजी खाते को डेबिट करती है।
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साकारण खाते में देनदारियों का हस्तांतरण किस पक्ष में होता है?
Transfer of liabilities to Realisation Account appears on which side?
#closing_business
#liabilities
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A क्रेडिट पक्ष / Credit Side
B डेबिट पक्ष / Debit Side
C दोनों
D कहीं नहीं
Explanation opens after your attempt
Correct Answer
A. क्रेडिट पक्ष / Credit Side
Step 1
Concept
Liabilities are credited to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट पक्ष / Credit Side. Liabilities are credited to Realisation Account.
Step 3
Exam Tip
देनदारियां साकारण खाते में क्रेडिट की जाती हैं।
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₹7000 की अदर्ज देनदारी का भुगतान किया गया। साकारण खाते में क्या होगा?
An unrecorded liability of ₹7000 is paid. What happens in Realisation Account?
#closing_business
#unrecorded
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A डेबिट ₹7000 / Debit ₹7000
B क्रेडिट ₹7000 / Credit ₹7000
C कोई प्रविष्टि नहीं / No Entry
D डेबिट ₹14000 / Debit ₹14000
Explanation opens after your attempt
Correct Answer
A. डेबिट ₹7000 / Debit ₹7000
Step 1
Concept
Payment debits Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. डेबिट ₹7000 / Debit ₹7000. Payment debits Realisation Account.
Step 3
Exam Tip
भुगतान होने पर साकारण खाता डेबिट होता है।
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विघटन पर पूंजी खाते का अंतिम शेष क्या दर्शाता है?
What does final balance of capital account indicate on dissolution?
#closing_business
#capital
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A भागीदार को देय या प्राप्त राशि / Amount payable or receivable by partner
B बिक्री
C क्रय
D स्टॉक
Explanation opens after your attempt
Correct Answer
A. भागीदार को देय या प्राप्त राशि / Amount payable or receivable by partner
Step 1
Concept
Final balance shows settlement amount.
Step 2
Why this answer is correct
The correct answer is A. भागीदार को देय या प्राप्त राशि / Amount payable or receivable by partner. Final balance shows settlement amount.
Step 3
Exam Tip
अंतिम शेष निपटान राशि दर्शाता है।
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साकारण खाते में सबसे सामान्य क्रेडिट मद क्या है?
What is the most common credit item in Realisation Account?
#closing_business
#realisation
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A संपत्तियों की बिक्री प्राप्ति / Sale proceeds of assets
B वेतन
C किराया
D ड्रॉइंग
Explanation opens after your attempt
Correct Answer
A. संपत्तियों की बिक्री प्राप्ति / Sale proceeds of assets
Step 1
Concept
Asset sale proceeds are credited.
Step 2
Why this answer is correct
The correct answer is A. संपत्तियों की बिक्री प्राप्ति / Sale proceeds of assets. Asset sale proceeds are credited.
Step 3
Exam Tip
संपत्ति बिक्री प्राप्तियां क्रेडिट में दर्ज होती हैं।
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यदि कोई भागीदार देनदारी अपने ऊपर ले ले तो साकारण खाते में क्या होगा?
If a partner takes over a liability what happens in Realisation Account?
#closing_business
#liability-takeover
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A साकारण खाता डेबिट / Realisation Account Debited
B साकारण खाता क्रेडिट / Realisation Account Credited
C कोई प्रविष्टि नहीं
D नकद खाता डेबिट
Explanation opens after your attempt
Correct Answer
B. साकारण खाता क्रेडिट / Realisation Account Credited
Step 1
Concept
When liability is taken over Realisation Account is credited.
Step 2
Why this answer is correct
The correct answer is B. साकारण खाता क्रेडिट / Realisation Account Credited. When liability is taken over Realisation Account is credited.
Step 3
Exam Tip
देनदारी ग्रहण करने पर साकारण खाते को डेबिट राहत मिलती है इसलिए क्रेडिट किया जाता है।
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देनदारियों के भुगतान के लिए उपयोग किया जाने वाला मुख्य खाता कौन सा है?
Which account is mainly used to pay liabilities?
#closing_business
#payment
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A बैंक या नकद खाता / Bank or Cash Account
B पूंजी खाता
C स्टॉक खाता
D आरक्षित निधि
Explanation opens after your attempt
Correct Answer
A. बैंक या नकद खाता / Bank or Cash Account
Step 1
Concept
Payments are made through cash or bank.
Step 2
Why this answer is correct
The correct answer is A. बैंक या नकद खाता / Bank or Cash Account. Payments are made through cash or bank.
Step 3
Exam Tip
भुगतान नकद या बैंक से होता है।
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साकारण खाता किस प्रकार का नाममात्र खाता है?
What type of nominal account is Realisation Account?
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#concept
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A विशेष उद्देश्य खाता / Special Purpose Account
B व्यक्तिगत खाता
C वास्तविक खाता
D संयुक्त खाता
Explanation opens after your attempt
Correct Answer
A. विशेष उद्देश्य खाता / Special Purpose Account
Step 1
Concept
It is prepared only at dissolution.
Step 2
Why this answer is correct
The correct answer is A. विशेष उद्देश्य खाता / Special Purpose Account. It is prepared only at dissolution.
Step 3
Exam Tip
यह केवल विघटन के समय बनाया जाता है।
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यदि साकारण लाभ हो तो पूंजी खाते पर क्या प्रभाव पड़ता है?
What is the effect on capital accounts when there is realisation profit?
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A क्रेडिट होते हैं / They are Credited
B डेबिट होते हैं / They are Debited
C बंद हो जाते हैं
D कोई प्रभाव नहीं
Explanation opens after your attempt
Correct Answer
A. क्रेडिट होते हैं / They are Credited
Step 1
Concept
Profit increases capital accounts.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट होते हैं / They are Credited. Profit increases capital accounts.
Step 3
Exam Tip
लाभ पूंजी खाते बढ़ाता है।
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अदर्ज संपत्ति को भागीदार द्वारा ग्रहण करने पर किस खाते को क्रेडिट किया जाता है?
When an unrecorded asset is taken over by a partner which account is credited?
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#unrecorded-asset
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A साकारण खाता / Realisation Account
B नकद खाता
C बिक्री खाता
D क्रय खाता
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Value of unrecorded asset is credited to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Value of unrecorded asset is credited to Realisation Account.
Step 3
Exam Tip
अदर्ज संपत्ति का मूल्य साकारण खाते में क्रेडिट होता है।
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साकारण खाते का संतुलन किसे दर्शाता है?
Balance of Realisation Account represents?
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A लाभ या हानि / Profit or Loss
B नकद शेष
C स्टॉक
D बिक्री
Explanation opens after your attempt
Correct Answer
A. लाभ या हानि / Profit or Loss
Step 1
Concept
Balance reveals result of realisation.
Step 2
Why this answer is correct
The correct answer is A. लाभ या हानि / Profit or Loss. Balance reveals result of realisation.
Step 3
Exam Tip
शेष से निपटान का परिणाम ज्ञात होता है।
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यदि भागीदार साकारण व्यय स्वयं वहन करे और प्रतिपूर्ति न ले तो फर्म पर प्रभाव क्या होगा?
If a partner bears realisation expenses personally and is not reimbursed what is the effect on firm?
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#expense
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A साकारण खाते में व्यय नहीं दिखेगा / Expense will not appear in Realisation Account
B व्यय दोगुना होगा
C नकद घटेगा
D देनदारी बढ़ेगी
Explanation opens after your attempt
Correct Answer
A. साकारण खाते में व्यय नहीं दिखेगा / Expense will not appear in Realisation Account
Step 1
Concept
Without reimbursement firm records no expense.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाते में व्यय नहीं दिखेगा / Expense will not appear in Realisation Account. Without reimbursement firm records no expense.
Step 3
Exam Tip
प्रतिपूर्ति न होने पर फर्म व्यय नहीं दर्ज करती।
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किस खाते द्वारा सभी निपटान संबंधी परिणाम एकत्र किए जाते हैं?
Which account accumulates all settlement results?
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#account
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A साकारण खाता / Realisation Account
B पूंजी खाता
C नकद खाता
D ड्रॉइंग खाता
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
All settlement gains and losses are accumulated in Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. All settlement gains and losses are accumulated in Realisation Account.
Step 3
Exam Tip
सभी लाभ और हानि साकारण खाते में संकलित होते हैं।
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साकारण खाते का उपयोग पुनर्गठन में नहीं बल्कि किस स्थिति में अनिवार्य होता है?
Realisation Account is mandatory not in reconstitution but in which situation?
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A फर्म के विघटन में / Dissolution of Firm
B पूंजी वृद्धि में
C नए भागीदार के प्रवेश में
D ब्याज गणना में
Explanation opens after your attempt
Correct Answer
A. फर्म के विघटन में / Dissolution of Firm
Step 1
Concept
Realisation Account is a special feature of dissolution.
Step 2
Why this answer is correct
The correct answer is A. फर्म के विघटन में / Dissolution of Firm. Realisation Account is a special feature of dissolution.
Step 3
Exam Tip
साकारण खाता विघटन की विशेष प्रक्रिया है।
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यदि पुस्तकीय मूल्य ₹125000 की विभिन्न संपत्तियां ₹119000 में बेची गईं और साकारण व्यय ₹2000 हुआ तो कुल साकारण परिणाम क्या होगा?
If assets with a book value of ₹125000 are sold for ₹119000 and realisation expenses are ₹2000 what is the overall realisation result?
#closing_business
#realisation-loss
#numerical
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A ₹8000 की हानि / ₹8000 Loss
B ₹6000 की हानि / ₹6000 Loss
C ₹6000 का लाभ / ₹6000 Profit
D ₹8000 का लाभ / ₹8000 Profit
Explanation opens after your attempt
Correct Answer
A. ₹8000 की हानि / ₹8000 Loss
Step 1
Concept
There is a sale loss of ₹6000 and expenses of ₹2000 making total loss ₹8000. Combine both effects in such questions.
Step 2
Why this answer is correct
The correct answer is A. ₹8000 की हानि / ₹8000 Loss. There is a sale loss of ₹6000 and expenses of ₹2000 making total loss ₹8000. Combine both effects in such questions.
Step 3
Exam Tip
₹6000 की बिक्री हानि और ₹2000 व्यय मिलाकर कुल ₹8000 हानि होती है। ऐसे प्रश्नों में दोनों प्रभाव जोड़ें।
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