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

Question 1/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

समापन लेखा में प्राप्ति खाता का मुख्य उद्देश्य क्या है

What is the main objective of Realisation Account in dissolution

Explanation opens after your attempt

Correct Answer

A. संपत्तियों की बिक्री दर्ज करना

Step 1

Concept

Realisation Account records sale of assets and settlement of liabilities. Exam tip remember its dissolution use

Step 2

Why this answer is correct

The correct answer is A. संपत्तियों की बिक्री दर्ज करना. Realisation Account records sale of assets and settlement of liabilities. Exam tip remember its dissolution use

Step 3

Exam Tip

समापन में संपत्तियों की बिक्री और देनदारियों का निपटान दर्ज किया जाता है। परीक्षा में उद्देश्य स्पष्ट याद रखें

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Question 2/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाता किस समय बनाया जाता है

When is Realisation Account prepared

Explanation opens after your attempt

Correct Answer

C. फर्म के समापन पर

Step 1

Concept

It is prepared only at dissolution of firm. Remember timing question

Step 2

Why this answer is correct

The correct answer is C. फर्म के समापन पर. It is prepared only at dissolution of firm. Remember timing question

Step 3

Exam Tip

यह केवल फर्म के समापन पर बनाया जाता है। परीक्षा में timing याद रखें

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Question 3/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते में कौन सी वस्तु दर्ज होती है

Which items are recorded in Realisation Account

Explanation opens after your attempt

Correct Answer

A. संपत्ति और देनदारियां

Step 1

Concept

Assets sale and liabilities payment are included

Step 2

Why this answer is correct

The correct answer is A. संपत्ति और देनदारियां. Assets sale and liabilities payment are included

Step 3

Exam Tip

सभी संपत्तियों की बिक्री और देनदारियों का भुगतान इसमें आता है

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Question 4/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अविक्रित संपत्ति का क्या होता है

What happens to unsold assets

Explanation opens after your attempt

Correct Answer

C. उन्हें साझेदार खरीद लेते हैं या उठाव पर लेते हैं

Step 1

Concept

Partners take them at agreed value or adjust them

Step 2

Why this answer is correct

The correct answer is C. उन्हें साझेदार खरीद लेते हैं या उठाव पर लेते हैं. Partners take them at agreed value or adjust them

Step 3

Exam Tip

साझेदार उन्हें लेते हैं या निजी उपयोग के लिए समायोजित किया जाता है

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Question 5/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते का परिणाम क्या होता है

What is the result of Realisation Account

Explanation opens after your attempt

Correct Answer

A. लाभ या हानि

Step 1

Concept

It shows profit or loss on realisation

Step 2

Why this answer is correct

The correct answer is A. लाभ या हानि. It shows profit or loss on realisation

Step 3

Exam Tip

इससे समापन पर लाभ या हानि निकाली जाती है

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Question 6/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

देनदारियों के भुगतान का प्रभाव क्या होता है

Effect of payment of liabilities

Explanation opens after your attempt

Correct Answer

B. देनदारियां घटती हैं

Step 1

Concept

Payment reduces liabilities

Step 2

Why this answer is correct

The correct answer is B. देनदारियां घटती हैं. Payment reduces liabilities

Step 3

Exam Tip

भुगतान से देनदारियां समाप्त होती हैं

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Question 7/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते में बैंक खाता क्यों उपयोग होता है

Why is cash or bank used in Realisation Account

Explanation opens after your attempt

Correct Answer

B. नकद प्रवाह दर्ज करने के लिए

Step 1

Concept

All cash receipts and payments are recorded in bank

Step 2

Why this answer is correct

The correct answer is B. नकद प्रवाह दर्ज करने के लिए. All cash receipts and payments are recorded in bank

Step 3

Exam Tip

सभी नकद प्राप्ति और भुगतान बैंक में दर्ज होते हैं

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Question 8/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अप्रकट देनदारियां किसमें शामिल होती हैं

Where are unrecorded liabilities included

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाता

Step 1

Concept

All liabilities are brought into realisation account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाता. All liabilities are brought into realisation account

Step 3

Exam Tip

समापन में सभी देनदारियां प्राप्ति खाते में लाई जाती हैं

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Question 9/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाता कौन तैयार करता है

Who prepares Realisation Account

Explanation opens after your attempt

Correct Answer

C. साझेदार

Step 1

Concept

Partners collectively prepare it

Step 2

Why this answer is correct

The correct answer is C. साझेदार. Partners collectively prepare it

Step 3

Exam Tip

साझेदार मिलकर यह खाता बनाते हैं

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Question 10/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

संपत्ति की बिक्री पर लाभ कैसे दिखता है

How is profit on asset sale shown

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाते में

Step 1

Concept

Profit is recorded in realisation account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते में. Profit is recorded in realisation account

Step 3

Exam Tip

लाभ सीधे प्राप्ति खाते में समायोजित होता है

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Question 11/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

हानि होने पर क्या होता है

What happens in case of loss

Explanation opens after your attempt

Correct Answer

B. पूंजी घटती है

Step 1

Concept

Loss reduces partners capital

Step 2

Why this answer is correct

The correct answer is B. पूंजी घटती है. Loss reduces partners capital

Step 3

Exam Tip

हानि साझेदारों की पूंजी से घटती है

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Question 12/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अप्राप्त ऋण का समायोजन कैसे होता है

How is bad debt treated

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाते में

Step 1

Concept

Bad debts are transferred to realisation account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते में. Bad debts are transferred to realisation account

Step 3

Exam Tip

अप्राप्त ऋण समापन पर प्राप्ति खाते में लिया जाता है

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Question 13/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते का शेष क्या दर्शाता है

What does balance of realisation account show

Explanation opens after your attempt

Correct Answer

B. लाभ या हानि

Step 1

Concept

Closing balance shows profit or loss

Step 2

Why this answer is correct

The correct answer is B. लाभ या हानि. Closing balance shows profit or loss

Step 3

Exam Tip

अंतिम शेष लाभ या हानि दर्शाता है

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Question 14/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि संपत्ति पुस्तक मूल्य से अधिक बिके तो क्या होता है

If asset sold above book value

Explanation opens after your attempt

Correct Answer

B. लाभ

Step 1

Concept

Selling above book value gives profit

Step 2

Why this answer is correct

The correct answer is B. लाभ. Selling above book value gives profit

Step 3

Exam Tip

अधिक मूल्य पर बिक्री से लाभ होता है

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Question 15/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि देनदारी का भुगतान कम में हो तो क्या होता है

If liability is paid less than value

Explanation opens after your attempt

Correct Answer

A. लाभ

Step 1

Concept

Paying less creates profit

Step 2

Why this answer is correct

The correct answer is A. लाभ. Paying less creates profit

Step 3

Exam Tip

कम भुगतान से लाभ उत्पन्न होता है

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Question 16/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते में साझेदारों का योगदान क्यों दिखता है

Why partners contribute cash in realisation

Explanation opens after your attempt

Correct Answer

B. खर्च चुकाने के लिए

Step 1

Concept

Partners contribute to meet liabilities

Step 2

Why this answer is correct

The correct answer is B. खर्च चुकाने के लिए. Partners contribute to meet liabilities

Step 3

Exam Tip

नकद की कमी पूरी करने हेतु योगदान किया जाता है

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Question 17/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अविक्रीत स्टॉक का उपचार क्या है

Treatment of unsold stock

Explanation opens after your attempt

Correct Answer

B. साझेदार लेते हैं

Step 1

Concept

Stock is taken by partners or adjusted

Step 2

Why this answer is correct

The correct answer is B. साझेदार लेते हैं. Stock is taken by partners or adjusted

Step 3

Exam Tip

स्टॉक साझेदारों द्वारा लिया जाता है या समायोजित होता है

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Question 18/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

साझेदार ऋण का निपटान कैसे होता है

How is partner loan settled

Explanation opens after your attempt

Correct Answer

A. प्राप्ति खाते से

Step 1

Concept

Partner loan is paid through realisation account

Step 2

Why this answer is correct

The correct answer is A. प्राप्ति खाते से. Partner loan is paid through realisation account

Step 3

Exam Tip

साझेदार ऋण प्राप्ति खाते में चुकाया जाता है

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Question 19/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाता कौन सा खाता है

Realisation Account is which type of account

Explanation opens after your attempt

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 माना जाता है

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Question 20/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

संपत्ति के हस्तांतरण का उद्देश्य क्या है

Purpose of transferring assets

Explanation opens after your attempt

Correct Answer

B. वसूली दिखाना

Step 1

Concept

To show realization of assets

Step 2

Why this answer is correct

The correct answer is B. वसूली दिखाना. To show realization of assets

Step 3

Exam Tip

संपत्ति की वसूली प्रक्रिया दिखाने हेतु

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Question 21/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते में कौन सा लेनदेन शामिल होता है

Which transaction is included

Explanation opens after your attempt

Correct Answer

A. नकद बिक्री

Step 1

Concept

Cash sale of assets is included

Step 2

Why this answer is correct

The correct answer is A. नकद बिक्री. Cash sale of assets is included

Step 3

Exam Tip

संपत्ति की नकद बिक्री शामिल होती है

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Question 22/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि देनदारियां अधिक हों तो क्या होगा

If liabilities exceed assets

Explanation opens after your attempt

Correct Answer

B. हानि

Step 1

Concept

Excess liabilities create loss

Step 2

Why this answer is correct

The correct answer is B. हानि. Excess liabilities create loss

Step 3

Exam Tip

अधिक देनदारी से हानि होती है

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Question 23/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते का अंत क्या होता है

What happens at end of realisation account

Explanation opens after your attempt

Correct Answer

A. खाता बंद हो जाता है

Step 1

Concept

The account is closed at the end

Step 2

Why this answer is correct

The correct answer is A. खाता बंद हो जाता है. The account is closed at the end

Step 3

Exam Tip

अंत में खाता बंद किया जाता है

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Question 24/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अवास्तविक संपत्ति का निपटान कैसे होता है

How are fictitious assets treated

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाते में

Step 1

Concept

They are written off in realisation account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते में. They are written off in realisation account

Step 3

Exam Tip

इन्हें लिखकर बंद किया जाता है

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Question 25/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाता किस सिद्धांत पर आधारित है

Based on which principle

Explanation opens after your attempt

Correct Answer

B. वसूली सिद्धांत

Step 1

Concept

It is based on realization principle

Step 2

Why this answer is correct

The correct answer is B. वसूली सिद्धांत. It is based on realization principle

Step 3

Exam Tip

यह वसूली सिद्धांत पर आधारित है

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Question 26/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

साझेदारों के बीच लाभ कैसे बांटा जाता है

How is profit shared

Explanation opens after your attempt

Correct Answer

A. पूंजी अनुपात में

Step 1

Concept

Profit is shared in capital ratio

Step 2

Why this answer is correct

The correct answer is A. पूंजी अनुपात में. Profit is shared in capital ratio

Step 3

Exam Tip

लाभ साझेदारों में पूंजी अनुपात में बांटा जाता है

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Question 27/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि प्राप्ति खर्च अधिक हो तो क्या होता है

If realization expenses increase

Explanation opens after your attempt

Correct Answer

B. हानि बढ़ती है

Step 1

Concept

Higher expenses increase loss

Step 2

Why this answer is correct

The correct answer is B. हानि बढ़ती है. Higher expenses increase loss

Step 3

Exam Tip

अधिक खर्च से हानि बढ़ती है

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Question 28/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाता किसे दिखाता है

What does realisation account show

Explanation opens after your attempt

Correct Answer

B. समापन परिणाम

Step 1

Concept

It shows dissolution result

Step 2

Why this answer is correct

The correct answer is B. समापन परिणाम. It shows dissolution result

Step 3

Exam Tip

यह समापन का लाभ या हानि दिखाता है

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Question 29/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अप्राप्त संपत्ति का मूल्य कैसे माना जाता है

How is unrealised asset valued

Explanation opens after your attempt

Correct Answer

B. पुस्तक मूल्य

Step 1

Concept

Book value is generally used

Step 2

Why this answer is correct

The correct answer is B. पुस्तक मूल्य. Book value is generally used

Step 3

Exam Tip

पुस्तक मूल्य पर समायोजन किया जाता है

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Question 30/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि देनदारी का भुगतान अधिक हो जाए तो क्या होगा

If liability is overpaid

Explanation opens after your attempt

Correct Answer

B. हानि

Step 1

Concept

Overpayment leads to loss

Step 2

Why this answer is correct

The correct answer is B. हानि. Overpayment leads to loss

Step 3

Exam Tip

अधिक भुगतान से हानि होती है

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Question 31/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते में कौन सा खाता बंद होता है

Which account is closed via realisation

Explanation opens after your attempt

Correct Answer

B. सभी संपत्ति और देनदारी खाते

Step 1

Concept

All related accounts are closed

Step 2

Why this answer is correct

The correct answer is B. सभी संपत्ति और देनदारी खाते. All related accounts are closed

Step 3

Exam Tip

सभी संबंधित खाते बंद किए जाते हैं

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Question 32/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अविक्रीत मशीनरी का क्या होता है

What happens to unsold machinery

Explanation opens after your attempt

Correct Answer

B. साझेदार लेते हैं

Step 1

Concept

Partners may take it

Step 2

Why this answer is correct

The correct answer is B. साझेदार लेते हैं. Partners may take it

Step 3

Exam Tip

साझेदार इसे ले सकते हैं

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Question 33/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाता किस प्रकार का समायोजन करता है

What adjustment does realisation account do

Explanation opens after your attempt

Correct Answer

B. संपत्ति देनदारी समायोजन

Step 1

Concept

It adjusts assets and liabilities

Step 2

Why this answer is correct

The correct answer is B. संपत्ति देनदारी समायोजन. It adjusts assets and liabilities

Step 3

Exam Tip

यह संपत्ति और देनदारी का समायोजन करता है

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Question 34/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि सभी संपत्ति बराबर मूल्य पर बिके तो परिणाम

If assets sold at book value

Explanation opens after your attempt

Correct Answer

C. शून्य लाभ हानि

Step 1

Concept

No profit or loss arises

Step 2

Why this answer is correct

The correct answer is C. शून्य लाभ हानि. No profit or loss arises

Step 3

Exam Tip

कोई लाभ या हानि नहीं होती

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Question 35/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते का मुख्य उपयोग क्या है

Main use of realisation account

Explanation opens after your attempt

Correct Answer

B. समापन लेखा

Step 1

Concept

Used in dissolution accounting

Step 2

Why this answer is correct

The correct answer is B. समापन लेखा. Used in dissolution accounting

Step 3

Exam Tip

यह समापन प्रक्रिया के लिए उपयोग होता है

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Question 36/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

साझेदार पूंजी का अंतिम निपटान कैसे होता है

Final settlement of capital is done how

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाते के बाद

Step 1

Concept

Capital is settled after realisation account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते के बाद. Capital is settled after realisation account

Step 3

Exam Tip

अंत में प्राप्ति खाते के बाद पूंजी निपटती है

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Question 37/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते में लाभ किसे मिलता है

Who gets profit in realisation

Explanation opens after your attempt

Correct Answer

B. साझेदार

Step 1

Concept

Profit goes to partners

Step 2

Why this answer is correct

The correct answer is B. साझेदार. Profit goes to partners

Step 3

Exam Tip

लाभ साझेदारों को मिलता है

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Question 38/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि नकद कमी हो तो क्या किया जाता है

If cash is insufficient

Explanation opens after your attempt

Correct Answer

B. साझेदार योगदान करते हैं

Step 1

Concept

Partners contribute cash

Step 2

Why this answer is correct

The correct answer is B. साझेदार योगदान करते हैं. Partners contribute cash

Step 3

Exam Tip

साझेदार नकद योगदान देते हैं

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Question 39/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते में कौन सा खर्च आता है

Which expense is included

Explanation opens after your attempt

Correct Answer

A. समापन खर्च

Step 1

Concept

Dissolution expenses are included

Step 2

Why this answer is correct

The correct answer is A. समापन खर्च. Dissolution expenses are included

Step 3

Exam Tip

समापन से जुड़े खर्च शामिल होते हैं

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Question 40/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

अप्राप्त देनदारियों का भुगतान कैसे होता है

How are unrecorded liabilities paid

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाते से

Step 1

Concept

Paid through realisation account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते से. Paid through realisation account

Step 3

Exam Tip

इन्हें प्राप्ति खाते से चुकाया जाता है

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Question 41/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते में कौन सा लेखा संतुलित होता है

Which is balanced

Explanation opens after your attempt

Correct Answer

B. संपत्ति और देनदारी

Step 1

Concept

All accounts are settled

Step 2

Why this answer is correct

The correct answer is B. संपत्ति और देनदारी. All accounts are settled

Step 3

Exam Tip

सभी खातों का निपटान होता है

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Question 42/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि संपत्ति कम मूल्य पर बिके तो क्या होगा

If asset sold below value

Explanation opens after your attempt

Correct Answer

B. हानि

Step 1

Concept

Loss arises on sale below value

Step 2

Why this answer is correct

The correct answer is B. हानि. Loss arises on sale below value

Step 3

Exam Tip

कम मूल्य पर बिक्री से हानि होती है

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Question 43/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

साझेदार ऋण का प्राथमिक स्रोत क्या है

Primary source for partner loan payment

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाता

Step 1

Concept

Loan is paid through realisation account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाता. Loan is paid through realisation account

Step 3

Exam Tip

ऋण प्राप्ति खाते से चुकाया जाता है

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Question 44/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते में कौन सा लेनदेन अंतिम होता है

Final transaction in realisation

Explanation opens after your attempt

Correct Answer

B. खाता बंद करना

Step 1

Concept

Finally account is closed

Step 2

Why this answer is correct

The correct answer is B. खाता बंद करना. Finally account is closed

Step 3

Exam Tip

अंत में खाता बंद किया जाता है

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Question 45/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते का महत्व क्या है

Importance of realisation account

Explanation opens after your attempt

Correct Answer

B. समापन स्पष्ट करना

Step 1

Concept

It clarifies dissolution process

Step 2

Why this answer is correct

The correct answer is B. समापन स्पष्ट करना. It clarifies dissolution process

Step 3

Exam Tip

यह समापन प्रक्रिया को स्पष्ट करता है

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Question 46/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि सभी देनदारियां चुका दी जाएं तो परिणाम

If all liabilities are paid

Explanation opens after your attempt

Correct Answer

B. हानि समाप्त

Step 1

Concept

All liabilities are settled

Step 2

Why this answer is correct

The correct answer is B. हानि समाप्त. All liabilities are settled

Step 3

Exam Tip

सभी देनदारी समाप्त हो जाती है

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Question 47/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

समापन के दौरान प्राप्ति खाते में लाभ या हानि को कैसे स्थानांतरित किया जाता है

How is profit or loss transferred in Realisation Account during dissolution

Explanation opens after your attempt

Correct Answer

A. पूंजी खाते में

Step 1

Concept

Profit or loss is transferred to partners capital accounts. Remember final adjustment step in exam

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाते में. Profit or loss is transferred to partners capital accounts. Remember final adjustment step in exam

Step 3

Exam Tip

प्राप्ति खाते का लाभ या हानि सीधे साझेदारों के पूंजी खाते में स्थानांतरित होता है। परीक्षा में अंतिम समायोजन याद रखें

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Question 48/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

यदि प्राप्ति खर्च किसी साझेदार द्वारा वहन किया जाए तो उसका उपचार क्या होगा

If realization expenses are borne by a partner how are they treated

Explanation opens after your attempt

Correct Answer

B. साझेदार का पूंजी खाता डेबिट

Step 1

Concept

Capital account of the partner bearing expenses is debited. Important exam concept on expense treatment

Step 2

Why this answer is correct

The correct answer is B. साझेदार का पूंजी खाता डेबिट. Capital account of the partner bearing expenses is debited. Important exam concept on expense treatment

Step 3

Exam Tip

जो साझेदार खर्च वहन करता है उसका पूंजी खाता डेबिट किया जाता है। परीक्षा में खर्च वहन करने वाले साझेदार का प्रभाव महत्वपूर्ण है

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Question 49/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

प्राप्ति खाते में संपत्ति और देनदारी के हस्तांतरण का मूल नियम क्या है

What is the basic rule for transferring assets and liabilities in Realisation Account

Explanation opens after your attempt

Correct Answer

C. दोनों को उनके पुस्तक मूल्य पर स्थानांतरित किया जाता है

Step 1

Concept

Both assets and liabilities are transferred at book value to Realisation Account. Core exam rule

Step 2

Why this answer is correct

The correct answer is C. दोनों को उनके पुस्तक मूल्य पर स्थानांतरित किया जाता है. Both assets and liabilities are transferred at book value to Realisation Account. Core exam rule

Step 3

Exam Tip

संपत्ति और देनदारी दोनों को उनके पुस्तक मूल्य पर प्राप्ति खाते में स्थानांतरित किया जाता है। यह सबसे महत्वपूर्ण आधार नियम है

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Question 50/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते का मुख्य उद्देश्य क्या है

What is the main objective of Realisation Account

Explanation opens after your attempt

Correct Answer

A. संपत्ति और देनदारी का निपटान दर्ज करना

Step 1

Concept

It records settlement of assets and liabilities. Exam tip remember purpose clearly

Step 2

Why this answer is correct

The correct answer is A. संपत्ति और देनदारी का निपटान दर्ज करना. It records settlement of assets and liabilities. Exam tip remember purpose clearly

Step 3

Exam Tip

यह खाता समापन में संपत्ति और देनदारी के निपटान को दिखाता है। परीक्षा में उद्देश्य याद रखें

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Question 51/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते में संपत्तियों को किस मूल्य पर स्थानांतरित किया जाता है

At what value are assets transferred in Realisation Account

Explanation opens after your attempt

Correct Answer

A. पुस्तक मूल्य पर

Step 1

Concept

Assets are transferred at book value

Step 2

Why this answer is correct

The correct answer is A. पुस्तक मूल्य पर. Assets are transferred at book value

Step 3

Exam Tip

सभी संपत्तियाँ पुस्तक मूल्य पर स्थानांतरित होती हैं

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Question 52/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते में देनदारियों का क्या उपचार होता है

How are liabilities treated in Realisation Account

Explanation opens after your attempt

Correct Answer

A. उन्हें हस्तांतरित किया जाता है

Step 1

Concept

Liabilities are transferred to Realisation Account

Step 2

Why this answer is correct

The correct answer is A. उन्हें हस्तांतरित किया जाता है. Liabilities are transferred to Realisation Account

Step 3

Exam Tip

देनदारियाँ प्राप्ति खाते में स्थानांतरित की जाती हैं

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Question 53/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

अवास्तविक संपत्ति का समापन में क्या होता है

What happens to fictitious assets in dissolution

Explanation opens after your attempt

Correct Answer

B. उन्हें लिखकर बंद किया जाता है

Step 1

Concept

Fictitious assets are written off

Step 2

Why this answer is correct

The correct answer is B. उन्हें लिखकर बंद किया जाता है. Fictitious assets are written off

Step 3

Exam Tip

अवास्तविक संपत्तियाँ लिखकर समाप्त की जाती हैं

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Question 54/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

संपत्ति बिक्री पर लाभ कहाँ दर्ज होता है

Where is profit on sale of asset recorded

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाते में

Step 1

Concept

Profit is recorded in Realisation Account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते में. Profit is recorded in Realisation Account

Step 3

Exam Tip

लाभ सीधे प्राप्ति खाते में दर्ज होता है

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Question 55/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि संपत्ति पुस्तक मूल्य से कम में बिके तो क्या होता है

If asset sells below book value what happens

Explanation opens after your attempt

Correct Answer

B. हानि होती है

Step 1

Concept

Sale below value causes loss

Step 2

Why this answer is correct

The correct answer is B. हानि होती है. Sale below value causes loss

Step 3

Exam Tip

कम मूल्य पर बिक्री से हानि होती है

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Question 56/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खर्च का उपचार क्या है

Treatment of realisation expenses

Explanation opens after your attempt

Correct Answer

B. इन्हें खर्च के रूप में लिया जाता है

Step 1

Concept

Expenses are recorded in Realisation Account

Step 2

Why this answer is correct

The correct answer is B. इन्हें खर्च के रूप में लिया जाता है. Expenses are recorded in Realisation Account

Step 3

Exam Tip

सभी समापन खर्च प्राप्ति खाते में दर्ज होते हैं

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Question 57/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

साझेदार द्वारा दिया गया ऋण कैसे चुकाया जाता है

How is partner loan repaid

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाते से

Step 1

Concept

Partner loan is paid through Realisation Account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते से. Partner loan is paid through Realisation Account

Step 3

Exam Tip

साझेदार ऋण प्राप्ति खाते से चुकाया जाता है

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Question 58/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

अप्राप्त देनदारी का समायोजन कहाँ होता है

Where are unrecorded liabilities adjusted

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाते में

Step 1

Concept

Unrecorded liabilities are adjusted in Realisation Account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते में. Unrecorded liabilities are adjusted in Realisation Account

Step 3

Exam Tip

अप्राप्त देनदारियाँ प्राप्ति खाते में ली जाती हैं

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Question 59/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

संपत्ति लेने वाले साझेदार का खाता क्या होता है

Account of partner taking asset is

Explanation opens after your attempt

Correct Answer

A. पूंजी खाता डेबिट

Step 1

Concept

Capital account is debited when partner takes asset

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाता डेबिट. Capital account is debited when partner takes asset

Step 3

Exam Tip

संपत्ति लेने पर पूंजी खाता डेबिट होता है

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Question 60/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

देनदारी भुगतान पर लाभ कब होता है

When is profit on liability payment

Explanation opens after your attempt

Correct Answer

B. जब कम भुगतान हो

Step 1

Concept

Profit arises when liability is settled at less amount

Step 2

Why this answer is correct

The correct answer is B. जब कम भुगतान हो. Profit arises when liability is settled at less amount

Step 3

Exam Tip

कम भुगतान पर लाभ होता है

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Question 61/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते में नकद प्रवाह कहाँ दर्ज होता है

Where is cash flow recorded

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाते में

Step 1

Concept

All cash transactions are recorded here

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते में. All cash transactions are recorded here

Step 3

Exam Tip

सभी नकद लेनदेन इसमें दर्ज होते हैं

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Question 62/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

अविक्रीत स्टॉक का निपटान कैसे होता है

How is unsold stock treated

Explanation opens after your attempt

Correct Answer

B. साझेदार लेते हैं

Step 1

Concept

Stock is taken by partners

Step 2

Why this answer is correct

The correct answer is B. साझेदार लेते हैं. Stock is taken by partners

Step 3

Exam Tip

स्टॉक साझेदारों द्वारा लिया जाता है

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Question 63/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

गुडविल का समापन में क्या होता है

What happens to goodwill in dissolution

Explanation opens after your attempt

Correct Answer

B. लिखकर बंद किया जाता है

Step 1

Concept

Goodwill is written off

Step 2

Why this answer is correct

The correct answer is B. लिखकर बंद किया जाता है. Goodwill is written off

Step 3

Exam Tip

गुडविल को लिखकर समाप्त किया जाता है

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Question 64/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते का आधार सिद्धांत क्या है

Basis of Realisation Account

Explanation opens after your attempt

Correct Answer

B. वसूली सिद्धांत

Step 1

Concept

It is based on realization concept

Step 2

Why this answer is correct

The correct answer is B. वसूली सिद्धांत. It is based on realization concept

Step 3

Exam Tip

यह वसूली सिद्धांत पर आधारित है

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Question 65/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते में हानि कहाँ जाती है

Where does loss go in Realisation Account

Explanation opens after your attempt

Correct Answer

B. साझेदार पूंजी खाते में

Step 1

Concept

Loss is transferred to partners capital accounts

Step 2

Why this answer is correct

The correct answer is B. साझेदार पूंजी खाते में. Loss is transferred to partners capital accounts

Step 3

Exam Tip

हानि साझेदारों की पूंजी में जाती है

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Question 66/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

अप्राप्त संपत्ति का क्या उपचार है

Treatment of unrecorded assets

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाते में दर्ज

Step 1

Concept

They are recorded in Realisation Account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते में दर्ज. They are recorded in Realisation Account

Step 3

Exam Tip

इन्हें प्राप्ति खाते में दर्ज किया जाता है

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Question 67/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि देनदारियाँ अधिक हों तो परिणाम क्या होगा

If liabilities are more what happens

Explanation opens after your attempt

Correct Answer

B. हानि

Step 1

Concept

Excess liabilities cause loss

Step 2

Why this answer is correct

The correct answer is B. हानि. Excess liabilities cause loss

Step 3

Exam Tip

अधिक देनदारियों से हानि होती है

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Question 68/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते का शेष क्या दिखाता है

Balance of Realisation Account shows

Explanation opens after your attempt

Correct Answer

B. लाभ या हानि

Step 1

Concept

It shows profit or loss

Step 2

Why this answer is correct

The correct answer is B. लाभ या हानि. It shows profit or loss

Step 3

Exam Tip

यह लाभ या हानि दिखाता है

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Question 69/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि संपत्ति पुस्तक मूल्य पर बिके तो क्या होगा

If asset sells at book value

Explanation opens after your attempt

Correct Answer

C. कोई लाभ हानि नहीं

Step 1

Concept

No profit or loss occurs

Step 2

Why this answer is correct

The correct answer is C. कोई लाभ हानि नहीं. No profit or loss occurs

Step 3

Exam Tip

कोई लाभ या हानि नहीं होती

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Question 70/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

साझेदार द्वारा उठाई गई संपत्ति का लेखा क्या है

Accounting of asset taken by partner

Explanation opens after your attempt

Correct Answer

A. डेबिट पूंजी खाता

Step 1

Concept

Partner capital is debited

Step 2

Why this answer is correct

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

Step 3

Exam Tip

साझेदार का पूंजी खाता डेबिट होता है

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Question 71/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते में कौन सा तत्व होता है

Which element is included

Explanation opens after your attempt

Correct Answer

A. संपत्ति बिक्री

Step 1

Concept

Asset sale is included

Step 2

Why this answer is correct

The correct answer is A. संपत्ति बिक्री. Asset sale is included

Step 3

Exam Tip

संपत्ति बिक्री शामिल होती है

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Question 72/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते का अंतिम कार्य क्या है

Final function of Realisation Account

Explanation opens after your attempt

Correct Answer

B. खाता बंद करना

Step 1

Concept

Final step is closing account

Step 2

Why this answer is correct

The correct answer is B. खाता बंद करना. Final step is closing account

Step 3

Exam Tip

अंत में खाता बंद होता है

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Question 73/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

संपत्ति का बाजार मूल्य पर प्रयोग कब होता है

When is market value used

Explanation opens after your attempt

Correct Answer

C. केवल बिक्री समय

Step 1

Concept

Market value used at sale time

Step 2

Why this answer is correct

The correct answer is C. केवल बिक्री समय. Market value used at sale time

Step 3

Exam Tip

बिक्री के समय बाजार मूल्य का उपयोग होता है

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Question 74/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते में कौन सा लेनदेन नहीं आता

Which transaction is not included

Explanation opens after your attempt

Correct Answer

C. नया निवेश

Step 1

Concept

New investment is excluded

Step 2

Why this answer is correct

The correct answer is C. नया निवेश. New investment is excluded

Step 3

Exam Tip

नया निवेश शामिल नहीं होता

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Question 75/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि देनदारी कम में चुकाई जाए तो क्या होगा

If liability is paid less what happens

Explanation opens after your attempt

Correct Answer

B. लाभ

Step 1

Concept

Less payment gives profit

Step 2

Why this answer is correct

The correct answer is B. लाभ. Less payment gives profit

Step 3

Exam Tip

कम भुगतान से लाभ होता है

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Question 76/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि सभी संपत्ति बराबर मूल्य पर बिके तो क्या होगा

If all assets sold at book value

Explanation opens after your attempt

Correct Answer

C. कोई लाभ हानि नहीं

Step 1

Concept

No profit or loss occurs

Step 2

Why this answer is correct

The correct answer is C. कोई लाभ हानि नहीं. No profit or loss occurs

Step 3

Exam Tip

कोई लाभ या हानि नहीं होती

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Question 77/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते का उपयोग किस लिए होता है

Use of Realisation Account

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 के लिए उपयोग होता है

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Question 78/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते में कौन सा अंतिम चरण होता है

Final step in Realisation Account

Explanation opens after your attempt

Correct Answer

B. खाता बंद

Step 1

Concept

Account is closed finally

Step 2

Why this answer is correct

The correct answer is B. खाता बंद. Account is closed finally

Step 3

Exam Tip

अंत में खाता बंद किया जाता है

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Question 79/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि संपत्ति अधिक मूल्य पर बिके तो क्या होगा

If asset sells above value what happens

Explanation opens after your attempt

Correct Answer

B. लाभ

Step 1

Concept

Sale above value gives profit

Step 2

Why this answer is correct

The correct answer is B. लाभ. Sale above value gives profit

Step 3

Exam Tip

अधिक मूल्य पर बिक्री से लाभ होता है

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Question 80/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते में कौन सा आधार उपयोग होता है

Which basis is used

Explanation opens after your attempt

Correct Answer

B. वसूली आधार

Step 1

Concept

It follows realization basis

Step 2

Why this answer is correct

The correct answer is B. वसूली आधार. It follows realization basis

Step 3

Exam Tip

यह वसूली आधार पर चलता है

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Question 81/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते में संपत्ति का हस्तांतरण क्यों होता है

Why assets are transferred

Explanation opens after your attempt

Correct Answer

B. समापन प्रक्रिया के लिए

Step 1

Concept

Transfer is for dissolution process

Step 2

Why this answer is correct

The correct answer is B. समापन प्रक्रिया के लिए. Transfer is for dissolution process

Step 3

Exam Tip

समापन प्रक्रिया के लिए हस्तांतरण होता है

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Question 82/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि देनदारियां समाप्त हो जाएं तो क्या होता है

If liabilities end what happens

Explanation opens after your attempt

Correct Answer

C. कोई प्रभाव नहीं

Step 1

Concept

No effect remains

Step 2

Why this answer is correct

The correct answer is C. कोई प्रभाव नहीं. No effect remains

Step 3

Exam Tip

कोई प्रभाव नहीं रहता

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Question 83/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते में कौन सा खाता अंत में बंद होता है

Which account closes finally

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाता

Step 1

Concept

Realisation Account is closed at end

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाता. Realisation Account is closed at end

Step 3

Exam Tip

अंत में प्राप्ति खाता बंद होता है

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Question 84/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि सभी देनदारियां चुका दी जाएं तो क्या होता है

If all liabilities are paid what happens

Explanation opens after your attempt

Correct Answer

B. हानि समाप्त

Step 1

Concept

All liabilities are settled

Step 2

Why this answer is correct

The correct answer is B. हानि समाप्त. All liabilities are settled

Step 3

Exam Tip

सभी देनदारियां समाप्त हो जाती हैं

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Question 85/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते में कौन सा खाता मुख्य है

Main account in Realisation

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाता

Step 1

Concept

Realisation Account is the main account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाता. Realisation Account is the main account

Step 3

Exam Tip

मुख्य खाता स्वयं प्राप्ति खाता है

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Question 86/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते का अंतिम परिणाम क्या है

Final result of Realisation Account

Explanation opens after your attempt

Correct Answer

A. लाभ या हानि

Step 1

Concept

It results in profit or loss

Step 2

Why this answer is correct

The correct answer is A. लाभ या हानि. It results in profit or loss

Step 3

Exam Tip

अंत में लाभ या हानि प्राप्त होती है

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Question 87/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

समापन में देनदारियों के भुगतान की प्राथमिकता क्या होती है

What is the priority of payment of liabilities in dissolution

Explanation opens after your attempt

Correct Answer

B. देनदारी से पहले पूंजी

Step 1

Concept

Liabilities are paid first before capital distribution. Order is important for exams

Step 2

Why this answer is correct

The correct answer is B. देनदारी से पहले पूंजी. Liabilities are paid first before capital distribution. Order is important for exams

Step 3

Exam Tip

पहले सभी देनदारियां चुकाई जाती हैं फिर पूंजी वितरित होती है। परीक्षा में क्रम महत्वपूर्ण है

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Question 88/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

अप्राप्त संपत्ति मिलने पर उसका लेखा कहाँ होता है

Where is unrecorded asset recorded when realized

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाते में

Step 1

Concept

Unrecorded asset is recorded in Realisation Account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते में. Unrecorded asset is recorded in Realisation Account

Step 3

Exam Tip

अप्राप्त संपत्ति प्राप्ति खाते में दर्ज की जाती है

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Question 89/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि कोई साझेदार फर्म की देनदारी ले ले तो क्या प्रभाव होगा

If a partner takes over a firm liability what is the effect

Explanation opens after your attempt

Correct Answer

B. पूंजी खाता क्रेडिट

Step 1

Concept

Partner capital is credited when liability is taken over

Step 2

Why this answer is correct

The correct answer is B. पूंजी खाता क्रेडिट. Partner capital is credited when liability is taken over

Step 3

Exam Tip

देनदारी लेने पर साझेदार का पूंजी खाता क्रेडिट होता है

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Question 90/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खर्च यदि साझेदार द्वारा दिया जाए तो क्या होगा

If realisation expenses are paid by a partner what happens

Explanation opens after your attempt

Correct Answer

B. साझेदार पूंजी खाता डेबिट

Step 1

Concept

Partner bearing expenses is debited in capital account

Step 2

Why this answer is correct

The correct answer is B. साझेदार पूंजी खाता डेबिट. Partner bearing expenses is debited in capital account

Step 3

Exam Tip

खर्च वहन करने वाले साझेदार का पूंजी खाता डेबिट होता है

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Question 91/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

अविक्रीत स्टॉक को लेने वाले साझेदार का लेखा क्या होगा

Accounting of partner taking unsold stock is

Explanation opens after your attempt

Correct Answer

A. पूंजी खाता डेबिट

Step 1

Concept

Capital account is debited when stock is taken

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाता डेबिट. Capital account is debited when stock is taken

Step 3

Exam Tip

स्टॉक लेने पर पूंजी खाता डेबिट होता है

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Question 92/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

फर्म का बैंक ऋण किस श्रेणी में आता है

Bank loan of firm is classified as

Explanation opens after your attempt

Correct Answer

B. देयता

Step 1

Concept

Bank loan is a liability transferred to Realisation Account

Step 2

Why this answer is correct

The correct answer is B. देयता. Bank loan is a liability transferred to Realisation Account

Step 3

Exam Tip

बैंक ऋण एक देनदारी है और प्राप्ति खाते में स्थानांतरित होता है

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Question 93/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि किसी देनदार से फर्म का ऋण समायोजित हो जाए तो क्या होगा

If a creditor takes asset in settlement what happens

Explanation opens after your attempt

Correct Answer

C. कोई प्रभाव नहीं

Step 1

Concept

Asset-liability adjustment results in no net effect

Step 2

Why this answer is correct

The correct answer is C. कोई प्रभाव नहीं. Asset-liability adjustment results in no net effect

Step 3

Exam Tip

देनदारी और संपत्ति का समायोजन होता है इसलिए शुद्ध प्रभाव नहीं होता

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Question 94/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

संचित मूल्यह्रास का समापन में क्या होता है

What happens to accumulated depreciation in dissolution

Explanation opens after your attempt

Correct Answer

B. संपत्ति से घटाया जाता है

Step 1

Concept

Accumulated depreciation is deducted from assets

Step 2

Why this answer is correct

The correct answer is B. संपत्ति से घटाया जाता है. Accumulated depreciation is deducted from assets

Step 3

Exam Tip

संचित मूल्यह्रास संपत्ति से घटाया जाता है

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Question 95/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि पूंजी खाता डेबिट शेष में हो तो इसका अर्थ क्या है

If capital account shows debit balance it means

Explanation opens after your attempt

Correct Answer

B. घाटा या देनदारी

Step 1

Concept

Debit balance indicates loss or liability

Step 2

Why this answer is correct

The correct answer is B. घाटा या देनदारी. Debit balance indicates loss or liability

Step 3

Exam Tip

डेबिट शेष घाटे या देनदारी को दर्शाता है

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Question 96/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

बैंक ओवरड्राफ्ट का समापन में क्या उपचार है

Treatment of bank overdraft in dissolution

Explanation opens after your attempt

Correct Answer

B. देयता

Step 1

Concept

Bank overdraft is treated as liability

Step 2

Why this answer is correct

The correct answer is B. देयता. Bank overdraft is treated as liability

Step 3

Exam Tip

बैंक ओवरड्राफ्ट एक देनदारी है

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Question 97/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

बिल देय का भुगतान कहाँ से होता है

From where is bills payable settled

Explanation opens after your attempt

Correct Answer

A. प्राप्ति खाते से

Step 1

Concept

Bills payable is settled through Realisation Account

Step 2

Why this answer is correct

The correct answer is A. प्राप्ति खाते से. Bills payable is settled through Realisation Account

Step 3

Exam Tip

बिल देय का भुगतान प्राप्ति खाते से किया जाता है

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Question 98/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

प्राप्ति खाते और पुनर्मूल्यांकन खाते में मुख्य अंतर क्या है

Main difference between Realisation and Revaluation Account

Explanation opens after your attempt

Correct Answer

B. एक समापन के लिए दूसरा निरंतरता के लिए

Step 1

Concept

Realisation is for dissolution while revaluation is for reconstitution

Step 2

Why this answer is correct

The correct answer is B. एक समापन के लिए दूसरा निरंतरता के लिए. Realisation is for dissolution while revaluation is for reconstitution

Step 3

Exam Tip

प्राप्ति खाता समापन में और पुनर्मूल्यांकन खाता पुनर्गठन में बनता है

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Question 99/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि प्राप्ति खाते में कुल प्राप्तियाँ कुल भुगतान से अधिक हों तो क्या परिणाम होगा

If total receipts in Realisation Account exceed total payments what is the result

Explanation opens after your attempt

Correct Answer

A. लाभ उत्पन्न होता है

Step 1

Concept

Excess receipts lead to profit which is shared among partners. Focus on net result calculation in exams

Step 2

Why this answer is correct

The correct answer is A. लाभ उत्पन्न होता है. Excess receipts lead to profit which is shared among partners. Focus on net result calculation in exams

Step 3

Exam Tip

अधिक प्राप्तियाँ होने पर लाभ होता है और वह साझेदारों में बांटा जाता है। परीक्षा में शुद्ध परिणाम की गणना महत्वपूर्ण है

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Question 100/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में देनदारी का क्या होता है

What happens to liabilities in Realisation Account

Explanation opens after your attempt

Correct Answer

A. स्थानांतरित होती हैं

Step 1

Concept

Liabilities are transferred to Realisation Account

Step 2

Why this answer is correct

The correct answer is A. स्थानांतरित होती हैं. Liabilities are transferred to Realisation Account

Step 3

Exam Tip

देनदारी प्राप्ति खाते में स्थानांतरित की जाती है

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Question 101/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

अविक्रीत संपत्ति का उपचार क्या है

Treatment of unsold assets is

Explanation opens after your attempt

Correct Answer

A. साझेदार लेते हैं

Step 1

Concept

Partners may take assets

Step 2

Why this answer is correct

The correct answer is A. साझेदार लेते हैं. Partners may take assets

Step 3

Exam Tip

साझेदार संपत्ति ले सकते हैं

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Question 102/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते का प्रकार क्या है

Type of Realisation Account is

Explanation opens after your attempt

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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Question 103/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में लाभ कहाँ दिखता है

Where is profit shown in Realisation Account

Explanation opens after your attempt

Correct Answer

A. पूंजी खाते में

Step 1

Concept

Profit goes to partners capital account

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाते में. Profit goes to partners capital account

Step 3

Exam Tip

लाभ साझेदारों के पूंजी खाते में जाता है

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Question 104/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

हानि का समायोजन किसमें होता है

Where is loss adjusted

Explanation opens after your attempt

Correct Answer

A. पूंजी खाते में

Step 1

Concept

Loss is adjusted in capital account

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाते में. Loss is adjusted in capital account

Step 3

Exam Tip

हानि साझेदारों के पूंजी खाते में समायोजित होती है

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Question 105/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

समापन खर्च कहाँ दर्ज होते हैं

Where are dissolution expenses recorded

Explanation opens after your attempt

Correct Answer

A. प्राप्ति खाते में

Step 1

Concept

Dissolution expenses are recorded in Realisation Account

Step 2

Why this answer is correct

The correct answer is A. प्राप्ति खाते में. Dissolution expenses are recorded in Realisation Account

Step 3

Exam Tip

समापन खर्च प्राप्ति खाते में दर्ज होते हैं

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Question 106/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

साझेदार ऋण का भुगतान कैसे होता है

How is partner loan paid

Explanation opens after your attempt

Correct Answer

A. प्राप्ति खाते से

Step 1

Concept

Partner loan is paid through Realisation Account

Step 2

Why this answer is correct

The correct answer is A. प्राप्ति खाते से. Partner loan is paid through Realisation Account

Step 3

Exam Tip

साझेदार ऋण प्राप्ति खाते से चुकाया जाता है

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Question 107/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खर्च का प्रभाव क्या होता है

Effect of realisation expenses is

Explanation opens after your attempt

Correct Answer

A. हानि बढ़ती है

Step 1

Concept

Expenses increase loss

Step 2

Why this answer is correct

The correct answer is A. हानि बढ़ती है. Expenses increase loss

Step 3

Exam Tip

अधिक खर्च से हानि बढ़ती है

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Question 108/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

स्टॉक का निपटान कैसे होता है

How is stock settled

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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Question 109/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

बैंक ओवरड्राफ्ट क्या है

What is bank overdraft

Explanation opens after your attempt

Correct Answer

A. देयता

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 देनदारी है

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Question 110/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

संचित मूल्यह्रास का क्या होता है

What happens to accumulated depreciation

Explanation opens after your attempt

Correct Answer

A. संपत्ति से घटाया जाता है

Step 1

Concept

It is deducted from assets

Step 2

Why this answer is correct

The correct answer is A. संपत्ति से घटाया जाता है. It is deducted from assets

Step 3

Exam Tip

यह संपत्ति से घटाया जाता है

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Question 111/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते का मुख्य नियम क्या है

Main rule of Realisation Account is

Explanation opens after your attempt

Correct Answer

A. वसूली आधार

Step 1

Concept

It follows realization basis

Step 2

Why this answer is correct

The correct answer is A. वसूली आधार. It follows realization basis

Step 3

Exam Tip

यह वसूली आधार पर चलता है

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Question 112/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि नकद कमी हो तो क्या होता है

If cash is insufficient what happens

Explanation opens after your attempt

Correct Answer

A. साझेदार योगदान करते हैं

Step 1

Concept

Partners contribute cash

Step 2

Why this answer is correct

The correct answer is A. साझेदार योगदान करते हैं. Partners contribute cash

Step 3

Exam Tip

साझेदार नकद देते हैं

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Question 113/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

साझेदार द्वारा संपत्ति लेने पर क्या होता है

When partner takes asset what happens

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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Question 114/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

साझेदार द्वारा देनदारी लेने पर क्या होता है

When partner takes liability 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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Question 115/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि सभी संपत्ति पुस्तक मूल्य पर बिके तो क्या होगा

If assets sold at book value what happens

Explanation opens after your attempt

Correct Answer

A. कोई लाभ हानि नहीं

Step 1

Concept

No profit or loss occurs

Step 2

Why this answer is correct

The correct answer is A. कोई लाभ हानि नहीं. No profit or loss occurs

Step 3

Exam Tip

कोई लाभ या हानि नहीं होती

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Question 116/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में नकद प्रवाह क्या दिखाता है

Cash flow in Realisation Account shows

Explanation opens after your attempt

Correct Answer

A. सभी नकद लेनदेन

Step 1

Concept

All cash transactions are shown

Step 2

Why this answer is correct

The correct answer is A. सभी नकद लेनदेन. All cash transactions are shown

Step 3

Exam Tip

सभी नकद लेनदेन दिखते हैं

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Question 117/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते का अंतिम चरण क्या है

Final step of Realisation Account is

Explanation opens after your attempt

Correct Answer

A. खाता बंद करना

Step 1

Concept

Account is closed at end

Step 2

Why this answer is correct

The correct answer is A. खाता बंद करना. Account is closed at end

Step 3

Exam Tip

अंत में खाता बंद होता है

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Question 118/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में लाभ कहाँ जाता है

Profit goes to

Explanation opens after your attempt

Correct Answer

A. पूंजी खाते में

Step 1

Concept

Profit goes to capital account

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाते में. Profit goes to capital account

Step 3

Exam Tip

लाभ पूंजी खाते में जाता है

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Question 119/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

अप्राप्त संपत्ति कहाँ दर्ज होती है

Unrecorded assets are recorded in

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

अप्राप्त संपत्ति प्राप्ति खाते में दर्ज होती है

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Question 120/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदारी कम में चुकाई जाए तो क्या होता है

If liability paid less what happens

Explanation opens after your attempt

Correct Answer

A. लाभ होता है

Step 1

Concept

Less payment gives profit

Step 2

Why this answer is correct

The correct answer is A. लाभ होता है. Less payment gives profit

Step 3

Exam Tip

कम भुगतान से लाभ होता है

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Question 121/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते का आधार क्या है

Basis of Realisation Account is

Explanation opens after your attempt

Correct Answer

A. वसूली सिद्धांत

Step 1

Concept

Based on realization concept

Step 2

Why this answer is correct

The correct answer is A. वसूली सिद्धांत. Based on realization concept

Step 3

Exam Tip

यह वसूली सिद्धांत पर आधारित है

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Question 122/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

साझेदार ऋण का स्रोत क्या है

Source of partner loan payment is

Explanation opens after your attempt

Correct Answer

A. प्राप्ति खाता

Step 1

Concept

Loan is paid from Realisation Account

Step 2

Why this answer is correct

The correct answer is A. प्राप्ति खाता. Loan is paid from Realisation Account

Step 3

Exam Tip

ऋण प्राप्ति खाते से चुकाया जाता है

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Question 123/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते का स्वरूप क्या है

Nature of Realisation Account is

Explanation opens after your attempt

Correct Answer

A. नाममात्र

Step 1

Concept

It is nominal account

Step 2

Why this answer is correct

The correct answer is A. नाममात्र. It is nominal account

Step 3

Exam Tip

यह नाममात्र खाता है

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Question 124/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में अंतिम परिणाम क्या है

Final result of Realisation Account is

Explanation opens after your attempt

Correct Answer

A. लाभ या हानि

Step 1

Concept

Final result is profit or loss

Step 2

Why this answer is correct

The correct answer is A. लाभ या हानि. Final result is profit or loss

Step 3

Exam Tip

अंत में लाभ या हानि प्राप्त होती है

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Question 125/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि नकद प्राप्ति अधिक हो तो क्या होता है

If cash receipts are more 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 नकद से लाभ होता है

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Question 126/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि नकद भुगतान अधिक हो तो क्या होता है

If cash payments are more what happens

Explanation opens after your attempt

Correct Answer

A. हानि होती है

Step 1

Concept

Higher payments cause loss

Step 2

Why this answer is correct

The correct answer is A. हानि होती है. Higher payments cause loss

Step 3

Exam Tip

अधिक भुगतान से हानि होती है

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Question 127/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में कौन मुख्य भूमिका निभाता है

Main role in Realisation Account is of

Explanation opens after your attempt

Correct Answer

A. साझेदार

Step 1

Concept

Partners prepare it jointly

Step 2

Why this answer is correct

The correct answer is A. साझेदार. Partners prepare it jointly

Step 3

Exam Tip

साझेदार मिलकर इसे तैयार करते हैं

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Question 128/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि सभी देनदारियां चुका दी जाएं तो क्या परिणाम होगा

If all liabilities are paid what is result

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 देनदारी समाप्त हो जाती है

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Question 129/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते का अंतिम उद्देश्य क्या है

Final purpose of Realisation Account is

Explanation opens after your attempt

Correct Answer

A. लाभ या हानि निर्धारण

Step 1

Concept

To determine profit or loss at end

Step 2

Why this answer is correct

The correct answer is A. लाभ या हानि निर्धारण. To determine profit or loss at end

Step 3

Exam Tip

अंत में लाभ या हानि निर्धारित करना होता है

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Question 130/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में अवास्तविक देनदारियों का क्या उपचार होता है

How are unrecorded liabilities treated in Realisation Account

Explanation opens after your attempt

Correct Answer

B. उन्हें प्राप्ति खाते में दर्ज कर भुगतान किया जाता है

Step 1

Concept

Unrecorded liabilities are recorded and paid through Realisation Account

Step 2

Why this answer is correct

The correct answer is B. उन्हें प्राप्ति खाते में दर्ज कर भुगतान किया जाता है. Unrecorded liabilities are recorded and paid through Realisation Account

Step 3

Exam Tip

अप्राप्त देनदारियों को दर्ज कर भुगतान किया जाता है

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Question 131/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि साझेदार फर्म की संपत्ति निजी रूप से ले ले तो क्या प्रभाव होता है

If a partner takes firm asset for personal use what is the effect

Explanation opens after your attempt

Correct Answer

A. पूंजी खाता डेबिट होता है

Step 1

Concept

Partner capital is debited when asset is taken

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाता डेबिट होता है. Partner capital is debited when asset is taken

Step 3

Exam Tip

संपत्ति लेने पर साझेदार का पूंजी खाता डेबिट किया जाता है

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Question 132/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में देनदारियों के भुगतान का प्रभाव क्या होता है

Effect of payment of liabilities in Realisation Account

Explanation opens after your attempt

Correct Answer

B. देयता घटती है

Step 1

Concept

Payment reduces liabilities

Step 2

Why this answer is correct

The correct answer is B. देयता घटती है. Payment reduces liabilities

Step 3

Exam Tip

भुगतान से देनदारियाँ कम होती हैं

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Question 133/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि नकद प्राप्ति खर्च से अधिक हो तो क्या होता है

If cash receipts exceed expenses what happens

Explanation opens after your attempt

Correct Answer

A. लाभ होता है

Step 1

Concept

Excess receipts lead to profit

Step 2

Why this answer is correct

The correct answer is A. लाभ होता है. Excess receipts lead to profit

Step 3

Exam Tip

अधिक प्राप्ति से लाभ होता है

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Question 134/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में कौन सा खाता सबसे पहले बंद होता है

Which account is closed first in Realisation Account

Explanation opens after your attempt

Correct Answer

A. संपत्ति खाते

Step 1

Concept

Assets are transferred first

Step 2

Why this answer is correct

The correct answer is A. संपत्ति खाते. Assets are transferred first

Step 3

Exam Tip

पहले संपत्ति खाते स्थानांतरित होते हैं

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Question 135/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदारी कम राशि में निपटाई जाए तो क्या होता है

If liability is settled at lower amount what happens

Explanation opens after your attempt

Correct Answer

A. लाभ होता है

Step 1

Concept

Settlement at lower amount gives profit

Step 2

Why this answer is correct

The correct answer is A. लाभ होता है. Settlement at lower amount gives profit

Step 3

Exam Tip

कम भुगतान पर लाभ होता है

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Question 136/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में नकद बिक्री कहाँ दर्ज होती है

Where is cash sale recorded

Explanation opens after your attempt

Correct Answer

B. प्राप्ति खाते में

Step 1

Concept

Cash sale of assets is recorded in Realisation Account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते में. Cash sale of assets is recorded in Realisation Account

Step 3

Exam Tip

संपत्ति की नकद बिक्री प्राप्ति खाते में दर्ज होती है

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Question 137/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

अविक्रीत संपत्ति का मूल्यांकन कैसे किया जाता है

How are unsold assets valued

Explanation opens after your attempt

Correct Answer

B. पुस्तक मूल्य

Step 1

Concept

Usually taken at book value

Step 2

Why this answer is correct

The correct answer is B. पुस्तक मूल्य. Usually taken at book value

Step 3

Exam Tip

आमतौर पर पुस्तक मूल्य पर लिया जाता है

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Question 138/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में कौन सा लेनदेन शामिल नहीं है

Which transaction is not included in Realisation Account

Explanation opens after your attempt

Correct Answer

C. नया निवेश

Step 1

Concept

New investment is excluded

Step 2

Why this answer is correct

The correct answer is C. नया निवेश. New investment is excluded

Step 3

Exam Tip

नया निवेश समापन का भाग नहीं है

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Question 139/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि सभी संपत्ति और देनदारी बराबर हों तो क्या होता है

If assets and liabilities are equal what happens

Explanation opens after your attempt

Correct Answer

C. कोई लाभ हानि नहीं

Step 1

Concept

No net profit or loss occurs

Step 2

Why this answer is correct

The correct answer is C. कोई लाभ हानि नहीं. No net profit or loss occurs

Step 3

Exam Tip

कोई शुद्ध लाभ या हानि नहीं होती

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Question 140/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते का मुख्य आधार क्या है

Main basis of Realisation Account is

Explanation opens after your attempt

Correct Answer

B. वसूली आधार

Step 1

Concept

Based on realization concept

Step 2

Why this answer is correct

The correct answer is B. वसूली आधार. Based on realization concept

Step 3

Exam Tip

यह वसूली आधार पर बनाया जाता है

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Question 141/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में लाभ या हानि किसे मिलती है

Who receives profit or loss in Realisation Account

Explanation opens after your attempt

Correct Answer

B. साझेदार

Step 1

Concept

Profit or loss is shared among partners

Step 2

Why this answer is correct

The correct answer is B. साझेदार. Profit or loss is shared among partners

Step 3

Exam Tip

लाभ या हानि साझेदारों में बांटी जाती है

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Question 142/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदारियों का भुगतान अधिक कर दिया जाए तो क्या होगा

If liabilities are overpaid what happens

Explanation opens after your attempt

Correct Answer

B. हानि होती है

Step 1

Concept

Overpayment leads to loss

Step 2

Why this answer is correct

The correct answer is B. हानि होती है. Overpayment leads to loss

Step 3

Exam Tip

अधिक भुगतान से हानि होती है

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Question 143/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में बैंक ओवरड्राफ्ट का उपचार क्या है

Treatment of bank overdraft in Realisation Account

Explanation opens after your attempt

Correct Answer

B. देयता

Step 1

Concept

It is treated as liability

Step 2

Why this answer is correct

The correct answer is B. देयता. It is treated as liability

Step 3

Exam Tip

यह एक देनदारी है

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Question 144/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि साझेदार स्वयं संपत्ति ले ले तो उसका प्रभाव क्या होगा

If partner takes asset for himself effect is

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

संपत्ति लेने पर पूंजी खाता डेबिट होता है

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Question 145/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि सभी देनदारियाँ चुका दी जाएं तो अंतिम स्थिति क्या होती है

If all liabilities are paid final situation 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 देनदारियाँ समाप्त हो जाती हैं

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Question 146/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में यदि संपत्ति और देनदारी दोनों समाप्त हो जाएं तो अंतिम परिणाम क्या होगा

If both assets and liabilities are fully settled in Realisation Account what is the final result

Explanation opens after your attempt

Correct Answer

C. कोई लाभ या हानि नहीं

Step 1

Concept

If all assets and liabilities are settled equally there is no net profit or loss. Focus on net position in exams

Step 2

Why this answer is correct

The correct answer is C. कोई लाभ या हानि नहीं. If all assets and liabilities are settled equally there is no net profit or loss. Focus on net position in exams

Step 3

Exam Tip

यदि सभी संपत्ति और देनदारी बराबर समाप्त हो जाएं तो कोई शुद्ध लाभ या हानि नहीं होती। परीक्षा में शुद्ध स्थिति पहचानना महत्वपूर्ण है

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Question 147/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि किसी साझेदार ने फर्म की देनदारी अपने ऊपर ले ली तो उसका लेखा क्या होगा

If a partner takes over a firm liability what is the accounting treatment

Explanation opens after your attempt

Correct Answer

B. पूंजी खाता क्रेडिट

Step 1

Concept

Capital account is credited as partner assumes liability

Step 2

Why this answer is correct

The correct answer is B. पूंजी खाता क्रेडिट. Capital account is credited as partner assumes liability

Step 3

Exam Tip

देनदारी लेने पर साझेदार का पूंजी खाता क्रेडिट किया जाता है क्योंकि वह दायित्व स्वीकार करता है

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Question 148/149 Medium Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

प्राप्ति खाते में अप्राप्त संपत्ति और अप्राप्त देनदारी का मुख्य उद्देश्य क्या है

What is the main purpose of including unrecorded assets and liabilities in Realisation Account

Explanation opens after your attempt

Correct Answer

B. सही समापन परिणाम दिखाना

Step 1

Concept

They ensure accurate representation of dissolution results

Step 2

Why this answer is correct

The correct answer is B. सही समापन परिणाम दिखाना. They ensure accurate representation of dissolution results

Step 3

Exam Tip

इनका उद्देश्य वास्तविक समापन स्थिति को सही रूप से दर्शाना होता है

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

यदि प्राप्ति खाते में कुल भुगतान कुल प्राप्ति से अधिक हो जाए तो क्या परिणाम होगा

If total payments exceed total receipts in Realisation Account what is the result

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Correct Answer

B. हानि

Step 1

Concept

Excess payments result in loss shared among partners

Step 2

Why this answer is correct

The correct answer is B. हानि. Excess payments result in loss shared among partners

Step 3

Exam Tip

यदि भुगतान अधिक हो तो हानि होती है और यह साझेदारों में बांटी जाती है

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

समापन लेखा में प्राप्ति खाता का मुख्य उद्देश्य क्या है

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प्राप्ति खाता किस समय बनाया जाता है

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प्राप्ति खाते में कौन सी वस्तु दर्ज होती है

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अविक्रित संपत्ति का क्या होता है

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प्राप्ति खाते का परिणाम क्या होता है

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देनदारियों के भुगतान का प्रभाव क्या होता है

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प्राप्ति खाते में बैंक खाता क्यों उपयोग होता है

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अप्रकट देनदारियां किसमें शामिल होती हैं

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प्राप्ति खाता कौन तैयार करता है

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संपत्ति की बिक्री पर लाभ कैसे दिखता है

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हानि होने पर क्या होता है

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अप्राप्त ऋण का समायोजन कैसे होता है

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प्राप्ति खाते का शेष क्या दर्शाता है

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यदि संपत्ति पुस्तक मूल्य से अधिक बिके तो क्या होता है

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यदि देनदारी का भुगतान कम में हो तो क्या होता है

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प्राप्ति खाते में साझेदारों का योगदान क्यों दिखता है

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अविक्रीत स्टॉक का उपचार क्या है

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साझेदार ऋण का निपटान कैसे होता है

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प्राप्ति खाता कौन सा खाता है

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संपत्ति के हस्तांतरण का उद्देश्य क्या है

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