Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
Difficulty select karke sirf is topic ke focused MCQs practice karein. Score, timer aur explanations student-friendly flow me milenge.
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A. लाभ या हानि
Shows profit or loss.
The correct answer is A. लाभ या हानि. Shows profit or loss.
यह लाभ या हानि दर्शाता है।
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A. लाभ
Excess receipt is profit.
The correct answer is A. लाभ. Excess receipt is profit.
अधिक प्राप्ति लाभ है।
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A. पूंजी
Capital is not included.
The correct answer is A. पूंजी. Capital is not included.
पूंजी शामिल नहीं होती।
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A. कोई लाभहानि नहीं
No net effect.
The correct answer is A. कोई लाभ / हानि नहीं. No net effect.
कोई शुद्ध प्रभाव नहीं होता।
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If an asset with book value ₹5000 is sold for ₹5000, what is the result?
C. कोई लाभ या हानि नहीं
When sale price equals book value, there is no profit or loss.
The correct answer is C. कोई लाभ या हानि नहीं. When sale price equals book value, there is no profit or loss.
बिक्री मूल्य और पुस्तकीय मूल्य समान होने पर कोई लाभ या हानि नहीं होती।
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If debtors settle ₹8000 for only ₹7000, what happens?
A. ₹1000 लाभ
Receiving less than expected liability value results in gain for the firm.
The correct answer is A. ₹1000 लाभ. Receiving less than expected liability value results in gain for the firm.
कम राशि मिलने पर लाभ होता है क्योंकि देनदारियों से अधिक वसूली हुई है।
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If an expense of ₹2000 is incurred in Realisation Account, where is it recorded?
B. डेबिट पक्ष
Expenses are always recorded on the debit side.
The correct answer is B. डेबिट पक्ष. Expenses are always recorded on the debit side.
व्यय हमेशा डेबिट पक्ष में दर्ज होते हैं।
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If a liability of ₹6000 is settled for ₹6000, what happens?
C. कोई लाभ या हानि नहीं
When settled at same value, there is no profit or loss.
The correct answer is C. कोई लाभ या हानि नहीं. When settled at same value, there is no profit or loss.
समान भुगतान होने पर कोई लाभ या हानि नहीं होती।
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At what value is machinery transferred in Realisation Account?
C. पुस्तकीय मूल्य
Assets are transferred at book value.
The correct answer is C. पुस्तकीय मूल्य. Assets are transferred at book value.
संपत्तियाँ पुस्तकीय मूल्य पर स्थानांतरित होती हैं।
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If total receipts are ₹12000 and total payments are ₹10000, what happens?
B. ₹2000 लाभ
Excess receipts result in ₹2000 profit.
The correct answer is B. ₹2000 लाभ. Excess receipts result in ₹2000 profit.
अधिक प्राप्ति होने पर ₹2000 लाभ होता है।
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