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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 देनदारी का भुगतान दर्ज न हो तो क्या होगा

If liability payment is not recorded what happens

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Correct Answer

A. गलत परिणाम

Step 1

Concept

Unrecorded payment distorts result

Step 2

Why this answer is correct

The correct answer is A. गलत परिणाम. Unrecorded payment distorts result

Step 3

Exam Tip

अनरिकॉर्डेड भुगतान परिणाम बदलता है

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यदि एक लेनदेन बार-बार दर्ज हो तो क्या होगा

If a transaction is recorded multiple times what happens

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Correct Answer

A. हानि बढ़ेगी

Step 1

Concept

Duplication distorts result

Step 2

Why this answer is correct

The correct answer is A. हानि बढ़ेगी. Duplication distorts result

Step 3

Exam Tip

दोहराव से परिणाम गलत होता है

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यदि परिसंपत्ति गलत नाम पर दर्ज हो तो क्या होगा

If asset is recorded under wrong name what happens

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Correct Answer

A. लेखांकन त्रुटि

Step 1

Concept

Misclassification causes error

Step 2

Why this answer is correct

The correct answer is A. लेखांकन त्रुटि. Misclassification causes error

Step 3

Exam Tip

गलत वर्गीकरण त्रुटि है

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यदि सभी प्रविष्टियां सही हों लेकिन जोड़ गलत हो तो क्या होगा

If entries are correct but totals are wrong what happens

Explanation opens after your attempt
Correct Answer

A. गणितीय त्रुटि

Step 1

Concept

Incorrect totaling is arithmetic error

Step 2

Why this answer is correct

The correct answer is A. गणितीय त्रुटि. Incorrect totaling is arithmetic error

Step 3

Exam Tip

गलत जोड़ गणितीय त्रुटि है

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यदि प्राप्ति खाते में सभी संपत्तियाँ सही मूल्य पर दर्ज हों लेकिन एक बड़ी देनदारी को गलती से छोड़ दिया जाए तो अंतिम लाभ पर क्या प्रभाव पड़ेगा

If all assets are correctly recorded but a major liability is omitted what will be the effect on final profit

Explanation opens after your attempt
Correct Answer

A. लाभ अधिक दिखेगा

Step 1

Concept

Omission of liability overstates profit artificially. This is a common exam error point

Step 2

Why this answer is correct

The correct answer is A. लाभ अधिक दिखेगा. Omission of liability overstates profit artificially. This is a common exam error point

Step 3

Exam Tip

देनदारी छोड़ने से लाभ कृत्रिम रूप से बढ़ जाता है। परीक्षा में यह सामान्य त्रुटि है

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यदि फर्म की परिसंपत्ति का वास्तविक मूल्य पुस्तक मूल्य से कम हो लेकिन उसे पुस्तक मूल्य पर दिखाया जाए तो प्राप्ति खाते पर क्या असर होगा

If the realisable value of an asset is lower than book value but shown at book value what is the impact

Explanation opens after your attempt
Correct Answer

A. लाभ अधिक दिखेगा

Step 1

Concept

Overvaluation increases profit

Step 2

Why this answer is correct

The correct answer is A. लाभ अधिक दिखेगा. Overvaluation increases profit

Step 3

Exam Tip

अधिक मूल्यांकन से लाभ बढ़ जाता है

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यदि साझेदार को संपत्ति वितरण गलत अनुपात में कर दिया जाए तो क्या परिणाम होगा

If assets are distributed among partners in wrong ratio what is the result

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Correct Answer

A. पूंजी खातों में असंतुलन

Step 1

Concept

Wrong distribution causes imbalance in capital accounts

Step 2

Why this answer is correct

The correct answer is A. पूंजी खातों में असंतुलन. Wrong distribution causes imbalance in capital accounts

Step 3

Exam Tip

गलत वितरण से साझेदारों के पूंजी खाते असंतुलित हो जाते हैं

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यदि प्राप्ति खाते में एक खर्च दो बार दर्ज हो जाए तो इसका क्या प्रभाव होगा

If an expense is recorded twice in Realisation Account what is the effect

Explanation opens after your attempt
Correct Answer

A. लाभ कम दिखेगा

Step 1

Concept

Overstatement of expenses reduces profit

Step 2

Why this answer is correct

The correct answer is A. लाभ कम दिखेगा. Overstatement of expenses reduces profit

Step 3

Exam Tip

अधिक खर्च दिखने से लाभ घट जाता है

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यदि अप्राप्त संपत्ति को शून्य मानकर छोड़ दिया जाए जबकि उसका वास्तविक मूल्य उपलब्ध हो तो क्या होगा

If an unrecorded asset is ignored as zero while it has value what happens

Explanation opens after your attempt
Correct Answer

A. लाभ कम दिखेगा

Step 1

Concept

Omission of asset understates profit

Step 2

Why this answer is correct

The correct answer is A. लाभ कम दिखेगा. Omission of asset understates profit

Step 3

Exam Tip

संपत्ति छोड़ने से लाभ कम हो जाता है

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यदि किसी देनदारी का आंशिक भुगतान प्राप्ति खाते में दर्ज न किया जाए तो क्या होगा

If partial settlement of liability is not recorded what happens

Explanation opens after your attempt
Correct Answer

A. देयता गलत दिखाई देगी

Step 1

Concept

Incomplete recording misstates liability

Step 2

Why this answer is correct

The correct answer is A. देयता गलत दिखाई देगी. Incomplete recording misstates liability

Step 3

Exam Tip

अधूरा रिकॉर्ड देनदारी को गलत दर्शाता है

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