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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 संपत्ति का हस्तांतरण क्यों होता है

Why assets are transferred

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Correct Answer

B. समापन प्रक्रिया के लिए

Step 1

Concept

Transfer is for dissolution process

Step 2

Why this answer is correct

The correct answer is B. समापन प्रक्रिया के लिए. Transfer is for dissolution process

Step 3

Exam Tip

समापन प्रक्रिया के लिए हस्तांतरण होता है

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यदि देनदारियां समाप्त हो जाएं तो क्या होता है

If liabilities end what happens

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Correct Answer

C. कोई प्रभाव नहीं

Step 1

Concept

No effect remains

Step 2

Why this answer is correct

The correct answer is C. कोई प्रभाव नहीं. No effect remains

Step 3

Exam Tip

कोई प्रभाव नहीं रहता

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प्राप्ति खाते में कौन सा खाता अंत में बंद होता है

Which account closes finally

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Correct Answer

B. प्राप्ति खाता

Step 1

Concept

Realisation Account is closed at end

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाता. Realisation Account is closed at end

Step 3

Exam Tip

अंत में प्राप्ति खाता बंद होता है

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यदि सभी देनदारियां चुका दी जाएं तो क्या होता है

If all liabilities are paid what happens

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Correct Answer

B. हानि समाप्त

Step 1

Concept

All liabilities are settled

Step 2

Why this answer is correct

The correct answer is B. हानि समाप्त. All liabilities are settled

Step 3

Exam Tip

सभी देनदारियां समाप्त हो जाती हैं

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प्राप्ति खाते में कौन सा खाता मुख्य है

Main account in Realisation

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Correct Answer

B. प्राप्ति खाता

Step 1

Concept

Realisation Account is the main account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाता. Realisation Account is the main account

Step 3

Exam Tip

मुख्य खाता स्वयं प्राप्ति खाता है

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प्राप्ति खाते का अंतिम परिणाम क्या है

Final result of Realisation Account

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Correct Answer

A. लाभ या हानि

Step 1

Concept

It results in profit or loss

Step 2

Why this answer is correct

The correct answer is A. लाभ या हानि. It results in profit or loss

Step 3

Exam Tip

अंत में लाभ या हानि प्राप्त होती है

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समापन में देनदारियों के भुगतान की प्राथमिकता क्या होती है

What is the priority of payment of liabilities in dissolution

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Correct Answer

B. देनदारी से पहले पूंजी

Step 1

Concept

Liabilities are paid first before capital distribution. Order is important for exams

Step 2

Why this answer is correct

The correct answer is B. देनदारी से पहले पूंजी. Liabilities are paid first before capital distribution. Order is important for exams

Step 3

Exam Tip

पहले सभी देनदारियां चुकाई जाती हैं फिर पूंजी वितरित होती है। परीक्षा में क्रम महत्वपूर्ण है

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अप्राप्त संपत्ति मिलने पर उसका लेखा कहाँ होता है

Where is unrecorded asset recorded when realized

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Correct Answer

B. प्राप्ति खाते में

Step 1

Concept

Unrecorded asset is recorded in Realisation Account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते में. Unrecorded asset is recorded in Realisation Account

Step 3

Exam Tip

अप्राप्त संपत्ति प्राप्ति खाते में दर्ज की जाती है

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यदि कोई साझेदार फर्म की देनदारी ले ले तो क्या प्रभाव होगा

If a partner takes over a firm liability what is the effect

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Correct Answer

B. पूंजी खाता क्रेडिट

Step 1

Concept

Partner capital is credited when liability is taken over

Step 2

Why this answer is correct

The correct answer is B. पूंजी खाता क्रेडिट. Partner capital is credited when liability is taken over

Step 3

Exam Tip

देनदारी लेने पर साझेदार का पूंजी खाता क्रेडिट होता है

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प्राप्ति खर्च यदि साझेदार द्वारा दिया जाए तो क्या होगा

If realisation expenses are paid by a partner what happens

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Correct Answer

B. साझेदार पूंजी खाता डेबिट

Step 1

Concept

Partner bearing expenses is debited in capital account

Step 2

Why this answer is correct

The correct answer is B. साझेदार पूंजी खाता डेबिट. Partner bearing expenses is debited in capital account

Step 3

Exam Tip

खर्च वहन करने वाले साझेदार का पूंजी खाता डेबिट होता है

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