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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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प्राप्ति खाते में कौन सा लेनदेन शामिल होता है

Which transaction is included

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Correct Answer

A. नकद बिक्री

Step 1

Concept

Cash sale of assets is included

Step 2

Why this answer is correct

The correct answer is A. नकद बिक्री. Cash sale of assets is included

Step 3

Exam Tip

संपत्ति की नकद बिक्री शामिल होती है

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यदि देनदारियां अधिक हों तो क्या होगा

If liabilities exceed assets

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Correct Answer

B. हानि

Step 1

Concept

Excess liabilities create loss

Step 2

Why this answer is correct

The correct answer is B. हानि. Excess liabilities create loss

Step 3

Exam Tip

अधिक देनदारी से हानि होती है

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प्राप्ति खाते का अंत क्या होता है

What happens at end of realisation account

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Correct Answer

A. खाता बंद हो जाता है

Step 1

Concept

The account is closed at the end

Step 2

Why this answer is correct

The correct answer is A. खाता बंद हो जाता है. The account is closed at the end

Step 3

Exam Tip

अंत में खाता बंद किया जाता है

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अवास्तविक संपत्ति का निपटान कैसे होता है

How are fictitious assets treated

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Correct Answer

B. प्राप्ति खाते में

Step 1

Concept

They are written off in realisation account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते में. They are written off in realisation account

Step 3

Exam Tip

इन्हें लिखकर बंद किया जाता है

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प्राप्ति खाता किस सिद्धांत पर आधारित है

Based on which principle

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Correct Answer

B. वसूली सिद्धांत

Step 1

Concept

It is based on realization principle

Step 2

Why this answer is correct

The correct answer is B. वसूली सिद्धांत. It is based on realization principle

Step 3

Exam Tip

यह वसूली सिद्धांत पर आधारित है

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साझेदारों के बीच लाभ कैसे बांटा जाता है

How is profit shared

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Correct Answer

A. पूंजी अनुपात में

Step 1

Concept

Profit is shared in capital ratio

Step 2

Why this answer is correct

The correct answer is A. पूंजी अनुपात में. Profit is shared in capital ratio

Step 3

Exam Tip

लाभ साझेदारों में पूंजी अनुपात में बांटा जाता है

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यदि प्राप्ति खर्च अधिक हो तो क्या होता है

If realization expenses increase

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Correct Answer

B. हानि बढ़ती है

Step 1

Concept

Higher expenses increase loss

Step 2

Why this answer is correct

The correct answer is B. हानि बढ़ती है. Higher expenses increase loss

Step 3

Exam Tip

अधिक खर्च से हानि बढ़ती है

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प्राप्ति खाता किसे दिखाता है

What does realisation account show

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Correct Answer

B. समापन परिणाम

Step 1

Concept

It shows dissolution result

Step 2

Why this answer is correct

The correct answer is B. समापन परिणाम. It shows dissolution result

Step 3

Exam Tip

यह समापन का लाभ या हानि दिखाता है

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अप्राप्त संपत्ति का मूल्य कैसे माना जाता है

How is unrealised asset valued

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Correct Answer

B. पुस्तक मूल्य

Step 1

Concept

Book value is generally used

Step 2

Why this answer is correct

The correct answer is B. पुस्तक मूल्य. Book value is generally used

Step 3

Exam Tip

पुस्तक मूल्य पर समायोजन किया जाता है

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यदि देनदारी का भुगतान अधिक हो जाए तो क्या होगा

If liability is overpaid

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Correct Answer

B. हानि

Step 1

Concept

Overpayment leads to loss

Step 2

Why this answer is correct

The correct answer is B. हानि. Overpayment leads to loss

Step 3

Exam Tip

अधिक भुगतान से हानि होती है

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