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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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यदि देनदारियाँ अधिक हों तो परिणाम क्या होगा
If liabilities are more what happens
Explanation opens after your attempt
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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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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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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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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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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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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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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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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यदि देनदारी कम में चुकाई जाए तो क्या होगा
If liability is paid less what happens
Explanation opens after your attempt
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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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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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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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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यदि संपत्ति अधिक मूल्य पर बिके तो क्या होगा
If asset sells above value what happens
Explanation opens after your attempt
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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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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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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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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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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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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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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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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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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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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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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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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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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फर्म का बैंक ऋण किस श्रेणी में आता है
Bank loan of firm is classified as
Explanation opens after your attempt
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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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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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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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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बैंक ओवरड्राफ्ट का समापन में क्या उपचार है
Treatment of bank overdraft in dissolution
Explanation opens after your attempt
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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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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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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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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