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

Question 1/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय यदि सभी संपत्तियां पुस्तकीय मूल्य पर बिक जाएं और कोई अतिरिक्त व्यय न हो तो वास्तविकीकरण परिणाम क्या होगा?

At dissolution if all assets are sold at book value and there are no extra expenses what will be the realisation result?

Explanation opens after your attempt

Correct Answer

C. न लाभ न हानिNo Profit No Loss

Step 1

Concept

When book value equals realised value there is no profit or loss. This is a basic concept.

Step 2

Why this answer is correct

The correct answer is C. न लाभ न हानि / No Profit No Loss. When book value equals realised value there is no profit or loss. This is a basic concept.

Step 3

Exam Tip

पुस्तकीय और प्राप्त मूल्य समान होने पर लाभ या हानि नहीं होती। यह मूल अवधारणा है।

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Question 2/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

किस स्थिति में वास्तविकीकरण खाते को क्रेडिट किया जाता है?

In which situation is the Realisation Account credited?

Explanation opens after your attempt

Correct Answer

B. देनदारी स्थानांतरण परOn transfer of liabilities

Step 1

Concept

Liabilities are transferred to the credit side of Realisation Account. Remember the rule.

Step 2

Why this answer is correct

The correct answer is B. देनदारी स्थानांतरण पर / On transfer of liabilities. Liabilities are transferred to the credit side of Realisation Account. Remember the rule.

Step 3

Exam Tip

देनदारियां वास्तविकीकरण खाते के क्रेडिट पक्ष में स्थानांतरित होती हैं। नियम याद रखें।

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Question 3/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण खाते में फर्नीचर को किस मूल्य पर स्थानांतरित किया जाता है?

At what value is furniture transferred to the Realisation Account?

Explanation opens after your attempt

Correct Answer

B. पुस्तकीय मूल्यBook Value

Step 1

Concept

Assets are generally transferred at book value. This is an important exam point.

Step 2

Why this answer is correct

The correct answer is B. पुस्तकीय मूल्य / Book Value. Assets are generally transferred at book value. This is an important exam point.

Step 3

Exam Tip

संपत्तियां सामान्यतः पुस्तकीय मूल्य पर स्थानांतरित होती हैं। यह परीक्षा का महत्वपूर्ण बिंदु है।

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Question 4/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि साझेदार ने वास्तविकीकरण व्यय स्वयं वहन किया और फर्म ने प्रतिपूर्ति नहीं की तो क्या होगा?

If a partner bears realisation expenses and the firm does not reimburse him what happens?

Explanation opens after your attempt

Correct Answer

B. कोई प्रविष्टि नहींNo Entry

Step 1

Concept

If there is no reimbursement no entry is needed in the firm's books.

Step 2

Why this answer is correct

The correct answer is B. कोई प्रविष्टि नहीं / No Entry. If there is no reimbursement no entry is needed in the firm's books.

Step 3

Exam Tip

प्रतिपूर्ति न होने पर फर्म की पुस्तकों में कोई प्रविष्टि आवश्यक नहीं होती।

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Question 5/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण खाते का मुख्य उद्देश्य क्या मापा जाता है?

What is primarily measured by the Realisation Account?

Explanation opens after your attempt

Correct Answer

B. निपटान का लाभ या हानिGain or Loss on Settlement

Step 1

Concept

It shows the result of settling assets and liabilities.

Step 2

Why this answer is correct

The correct answer is B. निपटान का लाभ या हानि / Gain or Loss on Settlement. It shows the result of settling assets and liabilities.

Step 3

Exam Tip

यह संपत्तियों और देनदारियों के निपटान का परिणाम बताता है।

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Question 6/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर बैंक ओवरड्राफ्ट किस प्रकार का खाता है?

What type of account is a bank overdraft on dissolution?

Explanation opens after your attempt

Correct Answer

B. बाहरी देनदारीExternal Liability

Step 1

Concept

Bank overdraft is an external liability. It is paid with priority.

Step 2

Why this answer is correct

The correct answer is B. बाहरी देनदारी / External Liability. Bank overdraft is an external liability. It is paid with priority.

Step 3

Exam Tip

बैंक ओवरड्राफ्ट एक बाहरी दायित्व है। इसका भुगतान प्राथमिकता से किया जाता है।

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Question 7/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साझेदार द्वारा ली गई संपत्ति का मूल्य किस खाते में क्रेडिट किया जाता है?

The value of an asset taken over by a partner is credited to which account?

Explanation opens after your attempt

Correct Answer

B. वास्तविकीकरण खाताRealisation Account

Step 1

Concept

Asset takeover by a partner is credited to the Realisation Account.

Step 2

Why this answer is correct

The correct answer is B. वास्तविकीकरण खाता / Realisation Account. Asset takeover by a partner is credited to the Realisation Account.

Step 3

Exam Tip

संपत्ति का अधिग्रहण वास्तविकीकरण खाते के क्रेडिट में दिखाया जाता है।

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Question 8/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि वास्तविकीकरण व्यय ₹2500 है तो इसे किस पक्ष में दिखाया जाएगा?

If realisation expense is ₹2500 on which side is it shown?

Explanation opens after your attempt

Correct Answer

A. डेबिट पक्षDebit Side

Step 1

Concept

Realisation expense is recorded on the debit side.

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष / Debit Side. Realisation expense is recorded on the debit side.

Step 3

Exam Tip

वास्तविकीकरण व्यय डेबिट पक्ष में दर्ज किया जाता है।

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Question 9/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

कौन सी मद वास्तविकीकरण खाते में नहीं जाती?

Which item does not go to the Realisation Account?

Explanation opens after your attempt

Correct Answer

C. साझेदार ऋणPartner's Loan

Step 1

Concept

Partner's loan is settled separately and is not transferred to Realisation Account.

Step 2

Why this answer is correct

The correct answer is C. साझेदार ऋण / Partner's Loan. Partner's loan is settled separately and is not transferred to Realisation Account.

Step 3

Exam Tip

साझेदार ऋण अलग से निपटाया जाता है। यह वास्तविकीकरण खाते में स्थानांतरित नहीं होता।

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Question 10/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि कुल वास्तविकीकरण लाभ ₹18000 है और अनुपात 5:4 है तो पहले साझेदार का हिस्सा कितना होगा?

If total realisation profit is ₹18000 and ratio is 5:4 what is the first partner's share?

Explanation opens after your attempt

Correct Answer

C. ₹10000

Step 1

Concept

Dividing ₹18000 in 5:4 gives ₹10000 to the first partner.

Step 2

Why this answer is correct

The correct answer is C. ₹10000. Dividing ₹18000 in 5:4 gives ₹10000 to the first partner.

Step 3

Exam Tip

₹18000 का 5:4 में विभाजन करने पर पहला हिस्सा ₹10000 होता है।

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Question 11/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर पूंजी खातों का अंतिम शेष क्या दर्शाता है?

What does the final balance of capital accounts indicate on dissolution?

Explanation opens after your attempt

Correct Answer

B. साझेदार का अंतिम दावाFinal Claim of Partner

Step 1

Concept

The final capital balance shows the partner's final claim or obligation.

Step 2

Why this answer is correct

The correct answer is B. साझेदार का अंतिम दावा / Final Claim of Partner. The final capital balance shows the partner's final claim or obligation.

Step 3

Exam Tip

पूंजी खाते का अंतिम शेष साझेदार की प्राप्ति या देयता बताता है।

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Question 12/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण खाते में स्थानांतरित देनदारी किस पक्ष में जाती है?

Transferred liabilities appear on which side of Realisation Account?

Explanation opens after your attempt

Correct Answer

B. क्रेडिटCredit

Step 1

Concept

Liabilities are transferred to the credit side.

Step 2

Why this answer is correct

The correct answer is B. क्रेडिट / Credit. Liabilities are transferred to the credit side.

Step 3

Exam Tip

देनदारियां क्रेडिट पक्ष में स्थानांतरित की जाती हैं।

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Question 13/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि कोई साझेदार फर्म की संपत्ति ₹12000 पर लेता है तो उसका पूंजी खाता कितना प्रभावित होगा?

If a partner takes over a firm's asset at ₹12000 how is his capital account affected?

Explanation opens after your attempt

Correct Answer

A. ₹12000 डेबिटDebit ₹12000

Step 1

Concept

When a partner takes over an asset his capital account is debited.

Step 2

Why this answer is correct

The correct answer is A. ₹12000 डेबिट / Debit ₹12000. When a partner takes over an asset his capital account is debited.

Step 3

Exam Tip

संपत्ति लेने पर साझेदार का पूंजी खाता डेबिट किया जाता है।

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Question 14/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर निवेश बेचने से प्राप्त राशि किस खाते में आती है?

Amount received from sale of investments on dissolution goes to which account?

Explanation opens after your attempt

Correct Answer

A. नकद खाताCash Account

Step 1

Concept

The amount received is recorded in the Cash Account.

Step 2

Why this answer is correct

The correct answer is A. नकद खाता / Cash Account. The amount received is recorded in the Cash Account.

Step 3

Exam Tip

प्राप्त राशि नकद खाते में दर्ज की जाती है।

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Question 15/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण हानि ₹9000 है और अनुपात 1:2 है। दूसरे साझेदार का हिस्सा कितना होगा?

Realisation loss is ₹9000 and ratio is 1:2. What is the second partner's share?

Explanation opens after your attempt

Correct Answer

C. ₹6000

Step 1

Concept

In a 1:2 ratio there are 3 parts. The second partner bears ₹6000.

Step 2

Why this answer is correct

The correct answer is C. ₹6000. In a 1:2 ratio there are 3 parts. The second partner bears ₹6000.

Step 3

Exam Tip

1:2 में कुल 3 भाग होते हैं। दूसरे साझेदार का हिस्सा ₹6000 है।

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Question 16/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण खाते में नकद प्राप्ति का प्रभाव किस ओर दिखाई देता है?

Where is the effect of cash realised from assets reflected?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट पक्षCredit Side

Step 1

Concept

Realisation from assets is shown on the credit side of Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट पक्ष / Credit Side. Realisation from assets is shown on the credit side of Realisation Account.

Step 3

Exam Tip

संपत्तियों की प्राप्ति वास्तविकीकरण खाते के क्रेडिट में दिखाई जाती है।

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Question 17/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

किस खाते में वास्तविकीकरण लाभ का अंतरण किया जाता है?

To which account is realisation profit transferred?

Explanation opens after your attempt

Correct Answer

A. पूंजी खातेCapital Accounts

Step 1

Concept

Profit is transferred to partners' capital accounts.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाते / Capital Accounts. Profit is transferred to partners' capital accounts.

Step 3

Exam Tip

लाभ साझेदारों के पूंजी खातों में स्थानांतरित किया जाता है।

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Question 18/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर कौन सा खाता सभी समायोजनों के बाद बंद हो जाता है?

Which account closes after all adjustments on dissolution?

Explanation opens after your attempt

Correct Answer

C. दोनोंBoth

Step 1

Concept

After all transfers both accounts are closed.

Step 2

Why this answer is correct

The correct answer is C. दोनों / Both. After all transfers both accounts are closed.

Step 3

Exam Tip

सभी हस्तांतरण पूरे होने के बाद दोनों खाते बंद हो जाते हैं।

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Question 19/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि वास्तविकीकरण खाते में कुल हानि ₹6000 है और अनुपात 1:1 है तो प्रत्येक साझेदार कितना वहन करेगा?

If total realisation loss is ₹6000 and ratio is 1:1 how much will each partner bear?

Explanation opens after your attempt

Correct Answer

C. ₹3000

Step 1

Concept

In an equal ratio each partner bears ₹3000.

Step 2

Why this answer is correct

The correct answer is C. ₹3000. In an equal ratio each partner bears ₹3000.

Step 3

Exam Tip

समान अनुपात में दोनों साझेदार ₹3000-₹3000 वहन करेंगे।

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Question 20/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

किस मद का भुगतान वास्तविकीकरण व्यय नहीं माना जाता?

Which payment is not considered a realisation expense?

Explanation opens after your attempt

Correct Answer

C. साझेदार की निजी खरीदPartner's Personal Purchase

Step 1

Concept

A partner's personal purchase is not a realisation expense of the firm.

Step 2

Why this answer is correct

The correct answer is C. साझेदार की निजी खरीद / Partner's Personal Purchase. A partner's personal purchase is not a realisation expense of the firm.

Step 3

Exam Tip

साझेदार की निजी खरीद फर्म का वास्तविकीकरण व्यय नहीं है।

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Question 21/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर देनदारियों के निपटान का लेखा किस खाते में केंद्रित होता है?

Accounting for settlement of liabilities is concentrated in which account?

Explanation opens after your attempt

Correct Answer

A. वास्तविकीकरण खाताRealisation Account

Step 1

Concept

Settlement of liabilities is reflected in the Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. वास्तविकीकरण खाता / Realisation Account. Settlement of liabilities is reflected in the Realisation Account.

Step 3

Exam Tip

देनदारियों का निपटान वास्तविकीकरण खाते में दर्शाया जाता है।

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Question 22/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण खाते के डेबिट पक्ष में कौन सी मद आती है?

Which item appears on the debit side of Realisation Account?

Explanation opens after your attempt

Correct Answer

B. संपत्तियांAssets

Step 1

Concept

Assets are entered on the debit side at book value.

Step 2

Why this answer is correct

The correct answer is B. संपत्तियां / Assets. Assets are entered on the debit side at book value.

Step 3

Exam Tip

संपत्तियां पुस्तकीय मूल्य पर डेबिट पक्ष में दर्ज होती हैं।

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Question 23/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय कौन सा खाता नकद प्रवाह का सार प्रस्तुत करता है?

Which account summarizes cash flows during dissolution?

Explanation opens after your attempt

Correct Answer

A. नकद खाताCash Account

Step 1

Concept

All receipts and payments are recorded in the Cash Account.

Step 2

Why this answer is correct

The correct answer is A. नकद खाता / Cash Account. All receipts and payments are recorded in the Cash Account.

Step 3

Exam Tip

सभी प्राप्तियां और भुगतान नकद खाते में दर्ज होते हैं।

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Question 24/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण खाते का संतुलन अंततः कहाँ स्थानांतरित होता है?

Where is the balance of Realisation Account ultimately transferred?

Explanation opens after your attempt

Correct Answer

A. पूंजी खातेCapital Accounts

Step 1

Concept

Final profit or loss is transferred to capital accounts.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाते / Capital Accounts. Final profit or loss is transferred to capital accounts.

Step 3

Exam Tip

अंतिम लाभ या हानि पूंजी खातों में स्थानांतरित होती है।

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Question 25/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

वास्तविकीकरण लाभ की गणना किस आधार पर होती है?

Realisation profit is calculated on the basis of what?

Explanation opens after your attempt

Correct Answer

A. संपत्तियों और देनदारियों के निपटान का अंतरDifference in Settlement of Assets and Liabilities

Step 1

Concept

Profit is the net result arising from settlement.

Step 2

Why this answer is correct

The correct answer is A. संपत्तियों और देनदारियों के निपटान का अंतर / Difference in Settlement of Assets and Liabilities. Profit is the net result arising from settlement.

Step 3

Exam Tip

लाभ निपटान से उत्पन्न शुद्ध परिणाम होता है।

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Question 26/26 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि वास्तविकीकरण खाते में कुल क्रेडिट ₹86000 और कुल डेबिट ₹81500 है तो वास्तविकीकरण लाभ कितना होगा?

If the total credit of Realisation Account is ₹86000 and the total debit is ₹81500 what is the realisation profit?

Explanation opens after your attempt

Correct Answer

C. ₹4500

Step 1

Concept

The difference between credit and debit is ₹4500. A higher credit balance indicates profit.

Step 2

Why this answer is correct

The correct answer is C. ₹4500. The difference between credit and debit is ₹4500. A higher credit balance indicates profit.

Step 3

Exam Tip

क्रेडिट और डेबिट का अंतर ₹4500 है। क्रेडिट अधिक होने पर लाभ होता है।

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

Concept

Why this answer is correct

Exam Tip

किस स्थिति में वास्तविकीकरण खाते को क्रेडिट किया जाता है?

Concept

Why this answer is correct

Exam Tip

वास्तविकीकरण खाते में फर्नीचर को किस मूल्य पर स्थानांतरित किया जाता है?

Concept

Why this answer is correct

Exam Tip

यदि साझेदार ने वास्तविकीकरण व्यय स्वयं वहन किया और फर्म ने प्रतिपूर्ति नहीं की तो क्या होगा?

Concept

Why this answer is correct

Exam Tip

वास्तविकीकरण खाते का मुख्य उद्देश्य क्या मापा जाता है?

Concept

Why this answer is correct

Exam Tip

विघटन पर बैंक ओवरड्राफ्ट किस प्रकार का खाता है?

Concept

Why this answer is correct

Exam Tip

साझेदार द्वारा ली गई संपत्ति का मूल्य किस खाते में क्रेडिट किया जाता है?

Concept

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Exam Tip

यदि वास्तविकीकरण व्यय ₹2500 है तो इसे किस पक्ष में दिखाया जाएगा?

Concept

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Exam Tip

कौन सी मद वास्तविकीकरण खाते में नहीं जाती?

Concept

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Exam Tip

यदि कुल वास्तविकीकरण लाभ ₹18000 है और अनुपात 5:4 है तो पहले साझेदार का हिस्सा कितना होगा?

Concept

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Exam Tip

विघटन पर पूंजी खातों का अंतिम शेष क्या दर्शाता है?

Concept

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Exam Tip

वास्तविकीकरण खाते में स्थानांतरित देनदारी किस पक्ष में जाती है?

Concept

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Exam Tip

यदि कोई साझेदार फर्म की संपत्ति ₹12000 पर लेता है तो उसका पूंजी खाता कितना प्रभावित होगा?

Concept

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Exam Tip

विघटन पर निवेश बेचने से प्राप्त राशि किस खाते में आती है?

Concept

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Exam Tip

वास्तविकीकरण हानि ₹9000 है और अनुपात 1:2 है। दूसरे साझेदार का हिस्सा कितना होगा?

Concept

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Exam Tip

वास्तविकीकरण खाते में नकद प्राप्ति का प्रभाव किस ओर दिखाई देता है?

Concept

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Exam Tip

किस खाते में वास्तविकीकरण लाभ का अंतरण किया जाता है?

Concept

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Exam Tip

विघटन पर कौन सा खाता सभी समायोजनों के बाद बंद हो जाता है?

Concept

Why this answer is correct

Exam Tip

यदि वास्तविकीकरण खाते में कुल हानि ₹6000 है और अनुपात 1:1 है तो प्रत्येक साझेदार कितना वहन करेगा?

Concept

Why this answer is correct

Exam Tip

किस मद का भुगतान वास्तविकीकरण व्यय नहीं माना जाता?

Concept

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Exam Tip