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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 लाभ या हानि किसे मिलती है

Who receives profit or loss in Realisation Account

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Correct Answer

B. साझेदार

Step 1

Concept

Profit or loss is shared among partners

Step 2

Why this answer is correct

The correct answer is B. साझेदार. Profit or loss is shared among partners

Step 3

Exam Tip

लाभ या हानि साझेदारों में बांटी जाती है

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यदि देनदारियों का भुगतान अधिक कर दिया जाए तो क्या होगा

If liabilities are overpaid what happens

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Correct Answer

B. हानि होती है

Step 1

Concept

Overpayment leads to loss

Step 2

Why this answer is correct

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

Step 3

Exam Tip

अधिक भुगतान से हानि होती है

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प्राप्ति खाते में बैंक ओवरड्राफ्ट का उपचार क्या है

Treatment of bank overdraft in Realisation Account

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Correct Answer

B. देयता

Step 1

Concept

It is treated as liability

Step 2

Why this answer is correct

The correct answer is B. देयता. It is treated as liability

Step 3

Exam Tip

यह एक देनदारी है

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यदि साझेदार स्वयं संपत्ति ले ले तो उसका प्रभाव क्या होगा

If partner takes asset for himself effect is

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Correct Answer

A. पूंजी खाता डेबिट

Step 1

Concept

Capital account is debited

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाता डेबिट. Capital account is debited

Step 3

Exam Tip

संपत्ति लेने पर पूंजी खाता डेबिट होता है

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यदि सभी देनदारियाँ चुका दी जाएं तो अंतिम स्थिति क्या होती है

If all liabilities are paid final situation is

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Correct Answer

A. देयता समाप्त

Step 1

Concept

All liabilities are settled

Step 2

Why this answer is correct

The correct answer is A. देयता समाप्त. All liabilities are settled

Step 3

Exam Tip

सभी देनदारियाँ समाप्त हो जाती हैं

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प्राप्ति खाते में यदि संपत्ति और देनदारी दोनों समाप्त हो जाएं तो अंतिम परिणाम क्या होगा

If both assets and liabilities are fully settled in Realisation Account what is the final result

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Correct Answer

C. कोई लाभ या हानि नहीं

Step 1

Concept

If all assets and liabilities are settled equally there is no net profit or loss. Focus on net position in exams

Step 2

Why this answer is correct

The correct answer is C. कोई लाभ या हानि नहीं. If all assets and liabilities are settled equally there is no net profit or loss. Focus on net position in exams

Step 3

Exam Tip

यदि सभी संपत्ति और देनदारी बराबर समाप्त हो जाएं तो कोई शुद्ध लाभ या हानि नहीं होती। परीक्षा में शुद्ध स्थिति पहचानना महत्वपूर्ण है

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यदि किसी साझेदार ने फर्म की देनदारी अपने ऊपर ले ली तो उसका लेखा क्या होगा

If a partner takes over a firm liability what is the accounting treatment

Explanation opens after your attempt
Correct Answer

B. पूंजी खाता क्रेडिट

Step 1

Concept

Capital account is credited as partner assumes liability

Step 2

Why this answer is correct

The correct answer is B. पूंजी खाता क्रेडिट. Capital account is credited as partner assumes liability

Step 3

Exam Tip

देनदारी लेने पर साझेदार का पूंजी खाता क्रेडिट किया जाता है क्योंकि वह दायित्व स्वीकार करता है

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प्राप्ति खाते में अप्राप्त संपत्ति और अप्राप्त देनदारी का मुख्य उद्देश्य क्या है

What is the main purpose of including unrecorded assets and liabilities in Realisation Account

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Correct Answer

B. सही समापन परिणाम दिखाना

Step 1

Concept

They ensure accurate representation of dissolution results

Step 2

Why this answer is correct

The correct answer is B. सही समापन परिणाम दिखाना. They ensure accurate representation of dissolution results

Step 3

Exam Tip

इनका उद्देश्य वास्तविक समापन स्थिति को सही रूप से दर्शाना होता है

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यदि प्राप्ति खाते में कुल भुगतान कुल प्राप्ति से अधिक हो जाए तो क्या परिणाम होगा

If total payments exceed total receipts in Realisation Account what is the result

Explanation opens after your attempt
Correct Answer

B. हानि

Step 1

Concept

Excess payments result in loss shared among partners

Step 2

Why this answer is correct

The correct answer is B. हानि. Excess payments result in loss shared among partners

Step 3

Exam Tip

यदि भुगतान अधिक हो तो हानि होती है और यह साझेदारों में बांटी जाती है

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प्राप्ति खाते में संपत्ति किस आधार पर ली जाती है

On what basis are assets taken in Realisation Account

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Correct Answer

A. पुस्तक मूल्य आधार

Step 1

Concept

Assets are taken at book value

Step 2

Why this answer is correct

The correct answer is A. पुस्तक मूल्य आधार. Assets are taken at book value

Step 3

Exam Tip

संपत्ति को पुस्तक मूल्य पर लिया जाता है

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