विघटन के समय वास्तविकीकरण खाते में पेटेंट का स्थानांतरण किस मूल्य पर किया जाता है?
At dissolution patents are transferred to the Realisation Account at which value?
#patent
#realisation
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A बाजार मूल्य / Market Value
B पुस्तकीय मूल्य / Book Value
C अनुमानित मूल्य / Estimated Value
D शून्य मूल्य / Zero Value
Explanation opens after your attempt
Correct Answer
B. पुस्तकीय मूल्य / Book Value
Step 1
Concept
Intangible assets are also transferred at book value. This is the standard rule.
Step 2
Why this answer is correct
The correct answer is B. पुस्तकीय मूल्य / Book Value. Intangible assets are also transferred at book value. This is the standard rule.
Step 3
Exam Tip
अमूर्त संपत्तियां भी पुस्तकीय मूल्य पर स्थानांतरित की जाती हैं। यह मानक नियम है।
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यदि फर्म ने ₹1800 का वास्तविकीकरण व्यय नकद में चुकाया तो नकद खाते पर क्या प्रभाव होगा?
If the firm pays ₹1800 as realisation expense in cash what is the effect on Cash Account?
#cash
#expense
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A डेबिट / Debit
B क्रेडिट / Credit
C कोई प्रभाव नहीं / No Effect
D दोनों / Both
Explanation opens after your attempt
Correct Answer
B. क्रेडिट / Credit
Step 1
Concept
Cash payment causes the Cash Account to be credited. Identify the cash outflow.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट / Credit. Cash payment causes the Cash Account to be credited. Identify the cash outflow.
Step 3
Exam Tip
नकद भुगतान होने से नकद खाता क्रेडिट होता है। नकद के बहिर्वाह को पहचानें।
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किस स्थिति में वास्तविकीकरण लाभ उत्पन्न नहीं होगा?
In which situation will realisation profit not arise?
#profit-concept
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A संपत्तियां अधिक मूल्य पर बिकें / Assets sold above value
B देनदारियां कम राशि में चुकें / Liabilities settled at lower amount
C संपत्तियां पुस्तकीय मूल्य पर बिकें / Assets sold at book value
D अवितरित संपत्ति मिले / Unrecorded Asset Found
Explanation opens after your attempt
Correct Answer
C. संपत्तियां पुस्तकीय मूल्य पर बिकें / Assets sold at book value
Step 1
Concept
Sale at book value creates no profit. The difference determines profit or loss.
Step 2
Why this answer is correct
The correct answer is C. संपत्तियां पुस्तकीय मूल्य पर बिकें / Assets sold at book value. Sale at book value creates no profit. The difference determines profit or loss.
Step 3
Exam Tip
पुस्तकीय मूल्य पर बिक्री से लाभ नहीं बनता। अंतर ही लाभ या हानि तय करता है।
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वास्तविकीकरण खाते में भवन का स्थानांतरण किस पक्ष में किया जाता है?
On which side is building transferred in the Realisation Account?
#building
#asset
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A डेबिट पक्ष / Debit Side
B क्रेडिट पक्ष / Credit Side
C दोनों पक्ष / Both Sides
D कहीं नहीं / Nowhere
Explanation opens after your attempt
Correct Answer
A. डेबिट पक्ष / Debit Side
Step 1
Concept
Assets are transferred to the debit side. Building is an asset.
Step 2
Why this answer is correct
The correct answer is A. डेबिट पक्ष / Debit Side. Assets are transferred to the debit side. Building is an asset.
Step 3
Exam Tip
संपत्तियां डेबिट पक्ष में स्थानांतरित की जाती हैं। भवन भी एक संपत्ति है।
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यदि ₹25000 की देनदारी ₹24200 में चुकाई गई तो वास्तविकीकरण पर क्या प्रभाव होगा?
If a liability of ₹25000 is settled for ₹24200 what is the effect on realisation?
#liability
#gain
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A ₹800 लाभ / ₹800 Gain
B ₹800 हानि / ₹800 Loss
C ₹700 लाभ / ₹700 Gain
D कोई प्रभाव नहीं / No Effect
Explanation opens after your attempt
Correct Answer
A. ₹800 लाभ / ₹800 Gain
Step 1
Concept
Lower payment creates a gain of ₹800. It is a settlement gain.
Step 2
Why this answer is correct
The correct answer is A. ₹800 लाभ / ₹800 Gain. Lower payment creates a gain of ₹800. It is a settlement gain.
Step 3
Exam Tip
कम भुगतान से ₹800 का लाभ होता है। यह निपटान लाभ है।
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फर्म के विघटन पर कौन सा खाता व्यवसाय की समाप्ति का सार प्रस्तुत करता है?
Which account summarizes the closure outcome of the business on dissolution?
#closure-account
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A पूंजी खाता / Capital Account
B वास्तविकीकरण खाता / Realisation Account
C नकद खाता / Cash Account
D खरीद खाता / Purchase Account
Explanation opens after your attempt
Correct Answer
B. वास्तविकीकरण खाता / Realisation Account
Step 1
Concept
The Realisation Account shows the gain or loss on closure.
Step 2
Why this answer is correct
The correct answer is B. वास्तविकीकरण खाता / Realisation Account. The Realisation Account shows the gain or loss on closure.
Step 3
Exam Tip
वास्तविकीकरण खाता समापन का लाभ या हानि बताता है।
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यदि एक साझेदार ने फर्म की मोटर कार ₹48000 पर ले ली तो वास्तविकीकरण खाते में क्या प्रविष्टि होगी?
If a partner takes over a motor car at ₹48000 what entry appears in Realisation Account?
#partner-takeover
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A डेबिट ₹48000 / Debit ₹48000
B क्रेडिट ₹48000 / Credit ₹48000
C कोई प्रविष्टि नहीं / No Entry
D डेबिट ₹24000 / Debit ₹24000
Explanation opens after your attempt
Correct Answer
B. क्रेडिट ₹48000 / Credit ₹48000
Step 1
Concept
The value of an asset taken by a partner is credited to Realisation Account.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट ₹48000 / Credit ₹48000. The value of an asset taken by a partner is credited to Realisation Account.
Step 3
Exam Tip
साझेदार द्वारा ली गई संपत्ति का मूल्य वास्तविकीकरण खाते में क्रेडिट किया जाता है।
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अवितरित देनदारी के भुगतान से वास्तविकीकरण परिणाम पर क्या प्रभाव पड़ता है?
How does payment of an unrecorded liability affect the realisation result?
#unrecorded-liability
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A सुधार करता है / Improves It
B घटाता है / Reduces It
C कोई प्रभाव नहीं / No Effect
D दोगुना करता है / Doubles It
Explanation opens after your attempt
Correct Answer
B. घटाता है / Reduces It
Step 1
Concept
Additional payment reduces the profit. Hence the result decreases.
Step 2
Why this answer is correct
The correct answer is B. घटाता है / Reduces It. Additional payment reduces the profit. Hence the result decreases.
Step 3
Exam Tip
अतिरिक्त भुगतान लाभ को कम करता है। इसलिए परिणाम घटता है।
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यदि वास्तविकीकरण खाते का डेबिट पक्ष ₹75000 और क्रेडिट पक्ष ₹70000 है तो परिणाम क्या होगा?
If the debit side of Realisation Account is ₹75000 and the credit side is ₹70000 what is the result?
#realisation-loss
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A ₹5000 लाभ / ₹5000 Profit
B ₹5000 हानि / ₹5000 Loss
C ₹70000 लाभ / ₹70000 Profit
D कोई परिणाम नहीं / No Result
Explanation opens after your attempt
Correct Answer
B. ₹5000 हानि / ₹5000 Loss
Step 1
Concept
A higher debit side creates a loss of ₹5000.
Step 2
Why this answer is correct
The correct answer is B. ₹5000 हानि / ₹5000 Loss. A higher debit side creates a loss of ₹5000.
Step 3
Exam Tip
डेबिट अधिक होने से ₹5000 की हानि होती है।
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वास्तविकीकरण हानि का वितरण किस आधार पर होता है?
On what basis is realisation loss distributed?
#loss-distribution
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A पूंजी अनुपात / Capital Ratio
B लाभांश अनुपात / Profit Sharing Ratio
C बिक्री अनुपात / Sales Ratio
D नकद अनुपात / Cash Ratio
Explanation opens after your attempt
Correct Answer
B. लाभांश अनुपात / Profit Sharing Ratio
Step 1
Concept
Realisation loss is shared in the profit-sharing ratio.
Step 2
Why this answer is correct
The correct answer is B. लाभांश अनुपात / Profit Sharing Ratio. Realisation loss is shared in the profit-sharing ratio.
Step 3
Exam Tip
वास्तविकीकरण हानि लाभांश अनुपात में बांटी जाती है।
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वास्तविकीकरण खाते का शेष क्रेडिट होने का क्या अर्थ है?
What does a credit balance of Realisation Account mean?
#credit-balance
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A हानि / Loss
B लाभ / Profit
C व्यय / Expense
D ऋण / Loan
Explanation opens after your attempt
Correct Answer
B. लाभ / Profit
Step 1
Concept
A credit balance indicates realisation profit.
Step 2
Why this answer is correct
The correct answer is B. लाभ / Profit. A credit balance indicates realisation profit.
Step 3
Exam Tip
क्रेडिट शेष वास्तविकीकरण लाभ को दर्शाता है।
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यदि एक अवितरित संपत्ति ₹6200 में बेची गई तो यह राशि किस खाते को प्रभावित करेगी?
If an unrecorded asset is sold for ₹6200 which account will it affect?
#unrecorded-asset
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A वास्तविकीकरण खाता / Realisation Account
B खरीद खाता / Purchase Account
C वेतन खाता / Salary Account
D आहरण खाता / Drawings Account
Explanation opens after your attempt
Correct Answer
A. वास्तविकीकरण खाता / Realisation Account
Step 1
Concept
Realisation from an unrecorded asset affects the Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. वास्तविकीकरण खाता / Realisation Account. Realisation from an unrecorded asset affects the Realisation Account.
Step 3
Exam Tip
अवितरित संपत्ति की प्राप्ति वास्तविकीकरण खाते में दिखाई जाती है।
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₹27000 के वास्तविकीकरण लाभ को 1:2 अनुपात में बांटा जाए तो पहले साझेदार का हिस्सा कितना होगा?
If realisation profit of ₹27000 is shared in 1:2 ratio what is the first partner's share?
#profit-sharing
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A ₹7000
B ₹8000
C ₹9000
D ₹10000
Explanation opens after your attempt
Step 1
Concept
The first partner receives 1/3 of ₹27000 which is ₹9000.
Step 2
Why this answer is correct
The correct answer is C. ₹9000. The first partner receives 1/3 of ₹27000 which is ₹9000.
Step 3
Exam Tip
पहले साझेदार को कुल लाभ का 1/3 भाग अर्थात ₹9000 मिलेगा।
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वास्तविकीकरण खाते में किसे क्रेडिट नहीं किया जाता?
Which item is not credited to the Realisation Account?
#capital
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A देनदारियों का स्थानांतरण / Transfer of Liabilities
B संपत्ति विक्रय प्राप्ति / Asset Sale Proceeds
C साझेदार पूंजी / Partner Capital
D साझेदार द्वारा ली गई संपत्ति / Asset Taken by Partner
Explanation opens after your attempt
Correct Answer
C. साझेदार पूंजी / Partner Capital
Step 1
Concept
Capital accounts are maintained separately.
Step 2
Why this answer is correct
The correct answer is C. साझेदार पूंजी / Partner Capital. Capital accounts are maintained separately.
Step 3
Exam Tip
पूंजी खाते अलग से संचालित किए जाते हैं।
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विघटन पर कौन सा खाता सभी प्राप्तियों और भुगतानों को दर्शाता है?
Which account records all receipts and payments on dissolution?
#cash-account
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A नकद खाता / Cash Account
B वास्तविकीकरण खाता / Realisation Account
C पूंजी खाता / Capital Account
D स्टॉक खाता / Stock Account
Explanation opens after your attempt
Correct Answer
A. नकद खाता / Cash Account
Step 1
Concept
All cash transactions are recorded in the Cash Account.
Step 2
Why this answer is correct
The correct answer is A. नकद खाता / Cash Account. All cash transactions are recorded in the Cash Account.
Step 3
Exam Tip
नकद खाते में सभी नकद लेनदेन दर्ज होते हैं।
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यदि वास्तविकीकरण व्यय साझेदार द्वारा वहन किया गया और फर्म ने ₹3000 प्रतिपूर्ति की तो किस खाते को क्रेडिट किया जाएगा?
If a partner bears realisation expense and the firm reimburses ₹3000 which account is credited?
#reimbursement
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A साझेदार पूंजी खाता / Partner Capital Account
B खरीद खाता / Purchase Account
C स्टॉक खाता / Stock Account
D वेतन खाता / Salary Account
Explanation opens after your attempt
Correct Answer
A. साझेदार पूंजी खाता / Partner Capital Account
Step 1
Concept
On reimbursement the partner's capital account is credited.
Step 2
Why this answer is correct
The correct answer is A. साझेदार पूंजी खाता / Partner Capital Account. On reimbursement the partner's capital account is credited.
Step 3
Exam Tip
प्रतिपूर्ति होने पर साझेदार के पूंजी खाते को क्रेडिट किया जाता है।
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वास्तविकीकरण खाते में निवेश की बिक्री से प्राप्त राशि किस पक्ष में आती है?
On which side does the amount realised from sale of investments appear in Realisation Account?
#investment
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A डेबिट / Debit
B क्रेडिट / Credit
C दोनों / Both
D कहीं नहीं / Nowhere
Explanation opens after your attempt
Correct Answer
B. क्रेडिट / Credit
Step 1
Concept
Amount realised from an asset appears on the credit side.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट / Credit. Amount realised from an asset appears on the credit side.
Step 3
Exam Tip
संपत्ति से प्राप्त राशि क्रेडिट पक्ष में जाती है।
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यदि वास्तविकीकरण हानि ₹15000 है और अनुपात 2:3 है तो दूसरे साझेदार का हिस्सा कितना होगा?
If realisation loss is ₹15000 and ratio is 2:3 what is the second partner's share?
#loss-sharing
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A ₹6000
B ₹7000
C ₹8000
D ₹9000
Explanation opens after your attempt
Step 1
Concept
The second partner bears 3/5 of ₹15000 which is ₹9000.
Step 2
Why this answer is correct
The correct answer is D. ₹9000. The second partner bears 3/5 of ₹15000 which is ₹9000.
Step 3
Exam Tip
दूसरे साझेदार का हिस्सा 3/5 है। इसलिए वह ₹9000 वहन करेगा।
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फर्म के समापन पर सबसे पहले किस खाते की तैयारी की जाती है?
Which account is generally prepared first during firm closure?
#process
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A नकद खाता / Cash Account
B वास्तविकीकरण खाता / Realisation Account
C पूंजी खाता / Capital Account
D बिक्री खाता / Sales Account
Explanation opens after your attempt
Correct Answer
B. वास्तविकीकरण खाता / Realisation Account
Step 1
Concept
The closure process begins with the Realisation Account.
Step 2
Why this answer is correct
The correct answer is B. वास्तविकीकरण खाता / Realisation Account. The closure process begins with the Realisation Account.
Step 3
Exam Tip
समापन की गणना वास्तविकीकरण खाते से शुरू होती है।
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वास्तविकीकरण खाते में कौन सी मद डेबिट नहीं की जाती?
Which item is not debited to Realisation Account?
#capital-account
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A संपत्तियां / Assets
B वास्तविकीकरण व्यय / Realisation Expenses
C साझेदार पूंजी / Partner Capital
D हानि / Loss
Explanation opens after your attempt
Correct Answer
C. साझेदार पूंजी / Partner Capital
Step 1
Concept
Capital accounts are separate and are not debited to Realisation Account.
Step 2
Why this answer is correct
The correct answer is C. साझेदार पूंजी / Partner Capital. Capital accounts are separate and are not debited to Realisation Account.
Step 3
Exam Tip
पूंजी खाते अलग रहते हैं और वास्तविकीकरण खाते में डेबिट नहीं किए जाते।
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वास्तविकीकरण खाते का लाभ किसे बढ़ाता है?
Realisation profit increases which account?
#profit-effect
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A पूंजी खाते / Capital Accounts
B नकद खाते / Cash Account
C खरीद खाते / Purchase Account
D वेतन खाते / Salary Account
Explanation opens after your attempt
Correct Answer
A. पूंजी खाते / Capital Accounts
Step 1
Concept
Profit is added to partners' capital accounts.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाते / Capital Accounts. Profit is added to partners' capital accounts.
Step 3
Exam Tip
लाभ साझेदारों की पूंजी में जोड़ा जाता है।
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यदि फर्म के सभी दायित्व चुक गए और पूंजी खाते शून्य हो गए तो क्या माना जाएगा?
If all liabilities are paid and capital accounts become zero what is assumed?
#completion
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A विघटन पूर्ण / Dissolution Complete
B आंशिक विघटन / Partial Dissolution
C पुनर्गठन / Reconstitution
D विस्तार / Expansion
Explanation opens after your attempt
Correct Answer
A. विघटन पूर्ण / Dissolution Complete
Step 1
Concept
Dissolution is complete when all accounts are closed.
Step 2
Why this answer is correct
The correct answer is A. विघटन पूर्ण / Dissolution Complete. Dissolution is complete when all accounts are closed.
Step 3
Exam Tip
सभी खाते बंद होने पर विघटन पूर्ण माना जाता है।
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₹10000 की वास्तविकीकरण हानि को 3:2 अनुपात में बांटा जाए तो पहले साझेदार का हिस्सा कितना होगा?
If a realisation loss of ₹10000 is shared in 3:2 ratio what is the first partner's share?
#loss
#numerical
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A ₹5000
B ₹6000
C ₹7000
D ₹8000
Explanation opens after your attempt
Step 1
Concept
The first partner bears 3/5 of ₹10000 which is ₹6000.
Step 2
Why this answer is correct
The correct answer is B. ₹6000. The first partner bears 3/5 of ₹10000 which is ₹6000.
Step 3
Exam Tip
पहला साझेदार 3/5 भाग अर्थात ₹6000 वहन करेगा।
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यदि वास्तविकीकरण खाते का लाभ ₹21000 है और तीन साझेदार बराबर हिस्सेदार हैं तो प्रत्येक का हिस्सा कितना होगा?
If realisation profit is ₹21000 and three partners share equally what is each share?
#equal-sharing
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A ₹6000
B ₹7000
C ₹8000
D ₹9000
Explanation opens after your attempt
Step 1
Concept
₹21000 divided equally among three partners gives ₹7000 each.
Step 2
Why this answer is correct
The correct answer is B. ₹7000. ₹21000 divided equally among three partners gives ₹7000 each.
Step 3
Exam Tip
₹21000 को तीन बराबर भागों में बांटने पर ₹7000 मिलता है।
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वास्तविकीकरण खाते का अंतिम शेष किस उद्देश्य से उपयोग किया जाता है?
For what purpose is the final balance of Realisation Account used?
#balance-purpose
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A लाभ या हानि वितरण / Distribution of Profit or Loss
B कर गणना / Tax Calculation
C उत्पादन योजना / Production Planning
D स्टॉक निर्धारण / Stock Valuation
Explanation opens after your attempt
Correct Answer
A. लाभ या हानि वितरण / Distribution of Profit or Loss
Step 1
Concept
The final balance is used to distribute profit or loss among partners.
Step 2
Why this answer is correct
The correct answer is A. लाभ या हानि वितरण / Distribution of Profit or Loss. The final balance is used to distribute profit or loss among partners.
Step 3
Exam Tip
अंतिम शेष साझेदारों में लाभ या हानि बांटने हेतु प्रयोग होता है।
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वास्तविकीकरण खाते में अवितरित संपत्ति से प्राप्त ₹3500 किस पक्ष में आएगा?
₹3500 received from an unrecorded asset appears on which side of Realisation Account?
#unrecorded-asset
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A डेबिट / Debit
B क्रेडिट / Credit
C दोनों / Both
D कहीं नहीं / Nowhere
Explanation opens after your attempt
Correct Answer
B. क्रेडिट / Credit
Step 1
Concept
Realisation from an unrecorded asset is credited.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट / Credit. Realisation from an unrecorded asset is credited.
Step 3
Exam Tip
अवितरित संपत्ति से प्राप्त राशि क्रेडिट पक्ष में जाती है।
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विघटन पर पूंजी खाते में वास्तविकीकरण हानि का क्या प्रभाव होता है?
What is the effect of realisation loss on capital accounts?
#capital-effect
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A बढ़ती है / Increases
B घटती है / Decreases
C स्थिर रहती है / Remains Same
D दोगुनी होती है / Doubles
Explanation opens after your attempt
Correct Answer
B. घटती है / Decreases
Step 1
Concept
Loss is deducted from capital accounts.
Step 2
Why this answer is correct
The correct answer is B. घटती है / Decreases. Loss is deducted from capital accounts.
Step 3
Exam Tip
हानि पूंजी खातों से घटाई जाती है।
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यदि वास्तविकीकरण लाभ ₹16000 है और अनुपात 3:1 है तो दूसरे साझेदार का हिस्सा कितना होगा?
If realisation profit is ₹16000 and ratio is 3:1 what is the second partner's share?
#profit-ratio
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A ₹3000
B ₹4000
C ₹5000
D ₹6000
Explanation opens after your attempt
Step 1
Concept
The second partner receives 1/4 of ₹16000 which is ₹4000.
Step 2
Why this answer is correct
The correct answer is B. ₹4000. The second partner receives 1/4 of ₹16000 which is ₹4000.
Step 3
Exam Tip
दूसरे साझेदार को कुल लाभ का 1/4 भाग अर्थात ₹4000 मिलेगा।
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फर्म के समापन पर सभी खातों का संतुलन शून्य होने का क्या अर्थ है?
What does it mean when all accounts have zero balances at closure?
#completion
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A विघटन पूर्ण है / Dissolution is Complete
B व्यवसाय बढ़ रहा है / Business is Growing
C नई साझेदारी बनी है / New Partnership Formed
D लाभ बढ़ा है / Profit Increased
Explanation opens after your attempt
Correct Answer
A. विघटन पूर्ण है / Dissolution is Complete
Step 1
Concept
Zero balances indicate all accounts have been closed.
Step 2
Why this answer is correct
The correct answer is A. विघटन पूर्ण है / Dissolution is Complete. Zero balances indicate all accounts have been closed.
Step 3
Exam Tip
शून्य शेष सभी खातों के समापन को दर्शाता है।
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वास्तविकीकरण खाते में क्रेडिट पक्ष की अधिकता सामान्यतः क्या दर्शाती है?
What does an excess of the credit side in Realisation Account generally indicate?
#credit-profit
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A हानि / Loss
B लाभ / Profit
C व्यय / Expense
D ऋण / Loan
Explanation opens after your attempt
Correct Answer
B. लाभ / Profit
Step 1
Concept
A higher credit side indicates profit.
Step 2
Why this answer is correct
The correct answer is B. लाभ / Profit. A higher credit side indicates profit.
Step 3
Exam Tip
क्रेडिट अधिक होने पर लाभ उत्पन्न होता है।
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