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.
Showing 191-200 of 623 questions.
B. संपत्ति और देनदारी
All accounts are settled
The correct answer is B. संपत्ति और देनदारी. All accounts are settled
सभी खातों का निपटान होता है
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B. हानि
Loss arises on sale below value
The correct answer is B. हानि. Loss arises on sale below value
कम मूल्य पर बिक्री से हानि होती है
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Primary source for partner loan payment
B. प्राप्ति खाता
Loan is paid through realisation account
The correct answer is B. प्राप्ति खाता. Loan is paid through realisation account
ऋण प्राप्ति खाते से चुकाया जाता है
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Final transaction in realisation
B. खाता बंद करना
Finally account is closed
The correct answer is B. खाता बंद करना. Finally account is closed
अंत में खाता बंद किया जाता है
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Importance of realisation account
B. समापन स्पष्ट करना
It clarifies dissolution process
The correct answer is B. समापन स्पष्ट करना. It clarifies dissolution process
यह समापन प्रक्रिया को स्पष्ट करता है
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B. हानि समाप्त
All liabilities are settled
The correct answer is B. हानि समाप्त. All liabilities are settled
सभी देनदारी समाप्त हो जाती है
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How is profit or loss transferred in Realisation Account during dissolution
A. पूंजी खाते में
Profit or loss is transferred to partners capital accounts. Remember final adjustment step in exam
The correct answer is A. पूंजी खाते में. Profit or loss is transferred to partners capital accounts. Remember final adjustment step in exam
प्राप्ति खाते का लाभ या हानि सीधे साझेदारों के पूंजी खाते में स्थानांतरित होता है। परीक्षा में अंतिम समायोजन याद रखें
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If realization expenses are borne by a partner how are they treated
B. साझेदार का पूंजी खाता डेबिट
Capital account of the partner bearing expenses is debited. Important exam concept on expense treatment
The correct answer is B. साझेदार का पूंजी खाता डेबिट. Capital account of the partner bearing expenses is debited. Important exam concept on expense treatment
जो साझेदार खर्च वहन करता है उसका पूंजी खाता डेबिट किया जाता है। परीक्षा में खर्च वहन करने वाले साझेदार का प्रभाव महत्वपूर्ण है
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What is the basic rule for transferring assets and liabilities in Realisation Account
C. दोनों को उनके पुस्तक मूल्य पर स्थानांतरित किया जाता है
Both assets and liabilities are transferred at book value to Realisation Account. Core exam rule
The correct answer is C. दोनों को उनके पुस्तक मूल्य पर स्थानांतरित किया जाता है. Both assets and liabilities are transferred at book value to Realisation Account. Core exam rule
संपत्ति और देनदारी दोनों को उनके पुस्तक मूल्य पर प्राप्ति खाते में स्थानांतरित किया जाता है। यह सबसे महत्वपूर्ण आधार नियम है
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What is the main objective of Realisation Account
A. संपत्ति और देनदारी का निपटान दर्ज करना
It records settlement of assets and liabilities. Exam tip remember purpose clearly
The correct answer is A. संपत्ति और देनदारी का निपटान दर्ज करना. It records settlement of assets and liabilities. Exam tip remember purpose clearly
यह खाता समापन में संपत्ति और देनदारी के निपटान को दिखाता है। परीक्षा में उद्देश्य याद रखें
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