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Accountancy Realisation Account MCQ Questions for Class 12 General

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Realisation Account Practice Questions

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समापन लेखा में प्राप्ति खाता का मुख्य उद्देश्य क्या है

What is the main objective of Realisation Account in dissolution

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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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प्राप्ति खाता किस समय बनाया जाता है

When is Realisation Account prepared

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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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प्राप्ति खाते में कौन सी वस्तु दर्ज होती है

Which items are recorded in Realisation Account

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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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अविक्रित संपत्ति का क्या होता है

What happens to unsold assets

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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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प्राप्ति खाते का परिणाम क्या होता है

What is the result of Realisation Account

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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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देनदारियों के भुगतान का प्रभाव क्या होता है

Effect of payment of liabilities

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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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प्राप्ति खाते में बैंक खाता क्यों उपयोग होता है

Why is cash or bank used in Realisation Account

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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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अप्रकट देनदारियां किसमें शामिल होती हैं

Where are unrecorded liabilities included

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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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प्राप्ति खाता कौन तैयार करता है

Who prepares Realisation Account

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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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संपत्ति की बिक्री पर लाभ कैसे दिखता है

How is profit on asset sale shown

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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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