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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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यदि साझेदार फर्म की संपत्ति निजी रूप से ले ले तो क्या प्रभाव होता है

If a partner takes firm asset for personal use what is the effect

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Correct Answer

A. पूंजी खाता डेबिट होता है

Step 1

Concept

Partner capital is debited when asset is taken

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाता डेबिट होता है. Partner capital is debited when asset is taken

Step 3

Exam Tip

संपत्ति लेने पर साझेदार का पूंजी खाता डेबिट किया जाता है

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प्राप्ति खाते में देनदारियों के भुगतान का प्रभाव क्या होता है

Effect of payment of liabilities in Realisation Account

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Correct Answer

B. देयता घटती है

Step 1

Concept

Payment reduces liabilities

Step 2

Why this answer is correct

The correct answer is B. देयता घटती है. Payment reduces liabilities

Step 3

Exam Tip

भुगतान से देनदारियाँ कम होती हैं

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यदि नकद प्राप्ति खर्च से अधिक हो तो क्या होता है

If cash receipts exceed expenses what happens

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Correct Answer

A. लाभ होता है

Step 1

Concept

Excess receipts lead to profit

Step 2

Why this answer is correct

The correct answer is A. लाभ होता है. Excess receipts lead to profit

Step 3

Exam Tip

अधिक प्राप्ति से लाभ होता है

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प्राप्ति खाते में कौन सा खाता सबसे पहले बंद होता है

Which account is closed first in Realisation Account

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Correct Answer

A. संपत्ति खाते

Step 1

Concept

Assets are transferred first

Step 2

Why this answer is correct

The correct answer is A. संपत्ति खाते. Assets are transferred first

Step 3

Exam Tip

पहले संपत्ति खाते स्थानांतरित होते हैं

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यदि देनदारी कम राशि में निपटाई जाए तो क्या होता है

If liability is settled at lower amount what happens

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Correct Answer

A. लाभ होता है

Step 1

Concept

Settlement at lower amount gives profit

Step 2

Why this answer is correct

The correct answer is A. लाभ होता है. Settlement at lower amount gives profit

Step 3

Exam Tip

कम भुगतान पर लाभ होता है

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प्राप्ति खाते में नकद बिक्री कहाँ दर्ज होती है

Where is cash sale recorded

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Correct Answer

B. प्राप्ति खाते में

Step 1

Concept

Cash sale of assets is recorded in Realisation Account

Step 2

Why this answer is correct

The correct answer is B. प्राप्ति खाते में. Cash sale of assets is recorded in Realisation Account

Step 3

Exam Tip

संपत्ति की नकद बिक्री प्राप्ति खाते में दर्ज होती है

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अविक्रीत संपत्ति का मूल्यांकन कैसे किया जाता है

How are unsold assets valued

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Correct Answer

B. पुस्तक मूल्य

Step 1

Concept

Usually taken at book value

Step 2

Why this answer is correct

The correct answer is B. पुस्तक मूल्य. Usually taken at book value

Step 3

Exam Tip

आमतौर पर पुस्तक मूल्य पर लिया जाता है

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प्राप्ति खाते में कौन सा लेनदेन शामिल नहीं है

Which transaction is not included in Realisation Account

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Correct Answer

C. नया निवेश

Step 1

Concept

New investment is excluded

Step 2

Why this answer is correct

The correct answer is C. नया निवेश. New investment is excluded

Step 3

Exam Tip

नया निवेश समापन का भाग नहीं है

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यदि सभी संपत्ति और देनदारी बराबर हों तो क्या होता है

If assets and liabilities are equal what happens

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Correct Answer

C. कोई लाभ हानि नहीं

Step 1

Concept

No net profit or loss occurs

Step 2

Why this answer is correct

The correct answer is C. कोई लाभ हानि नहीं. No net profit or loss occurs

Step 3

Exam Tip

कोई शुद्ध लाभ या हानि नहीं होती

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प्राप्ति खाते का मुख्य आधार क्या है

Main basis of Realisation Account is

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Correct Answer

B. वसूली आधार

Step 1

Concept

Based on realization concept

Step 2

Why this answer is correct

The correct answer is B. वसूली आधार. Based on realization concept

Step 3

Exam Tip

यह वसूली आधार पर बनाया जाता है

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