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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 संपत्तियों को किस मूल्य पर स्थानांतरित किया जाता है

At what value are assets transferred in Realisation Account

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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

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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

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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

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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 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

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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

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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

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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

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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

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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

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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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