Topic Wise MCQ

Accountancy Realisation Account MCQ Questions for Class 12 General

Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.

Back to Chapter Subject Page
Share

Start Realisation Account Topic Quiz

Difficulty select karke sirf is topic ke focused MCQs practice karein. Score, timer aur explanations student-friendly flow me milenge.

Easy Test 150 Questions Medium Test 149 Questions Hard Test 151 Questions Expert Test 173 Questions
Topic Navigation

Continue Chapter Revision

Previous Topic Leaderboard
Chapter Revision

Related Topics

Same chapter ke nearby topics ko revise jarur karein. Exam preparation ke liye yeh topics important hain. jisme niche ke ye 2 Topics hain.

2 topics
01 Practice Topic Closing the Business 600 MCQs 02 Practice Topic Partner Accounts 300 MCQs

Realisation Account Practice Questions

Showing 591-600 of 623 questions.

Search
Question 591/623 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

कर्मचारी भविष्य निधि 25000 रुपये है। भंग पर इसे किस खाते में स्थानांतरित किया जाएगा?

Employees provident fund is ₹25000. To which account will it be transferred on dissolution?

Explanation opens after your attempt
Correct Answer

A. वसूली खाते के क्रेडिट मेंCredit of Realisation Account

Step 1

Concept

Employees provident fund is an external liability. External liabilities are transferred to the credit side of Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. वसूली खाते के क्रेडिट में / Credit of Realisation Account. Employees provident fund is an external liability. External liabilities are transferred to the credit side of Realisation Account.

Step 3

Exam Tip

कर्मचारी भविष्य निधि बाहरी देनदारी है। बाहरी देनदारियां वसूली खाते के क्रेडिट में स्थानांतरित होती हैं।

Open Question Page
Ask Friends
Question 592/623 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

साझेदार की पत्नी से ऋण 40000 रुपये है। भंग पर यह कहां स्थानांतरित होगा?

Loan from a partner's wife is ₹40000. Where will it be transferred on dissolution?

Explanation opens after your attempt
Correct Answer

A. वसूली खाते के क्रेडिट मेंCredit of Realisation Account

Step 1

Concept

Loan from partner's wife is an external liability of the firm. Hence it is taken to Realisation Account like other liabilities.

Step 2

Why this answer is correct

The correct answer is A. वसूली खाते के क्रेडिट में / Credit of Realisation Account. Loan from partner's wife is an external liability of the firm. Hence it is taken to Realisation Account like other liabilities.

Step 3

Exam Tip

साझेदार की पत्नी से ऋण फर्म की बाहरी देनदारी है। इसलिए इसे वसूली खाते में अन्य देनदारियों की तरह लिया जाता है।

Open Question Page
Ask Friends
Question 593/623 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

साझेदार का ऋण 60000 रुपये है। भंग पर इसे वसूली खाते में क्यों नहीं भेजा जाता?

Partner's loan is ₹60000. Why is it not transferred to Realisation Account on dissolution?

Explanation opens after your attempt
Correct Answer

A. क्योंकि यह साझेदार के व्यक्तिगत ऋण खाते में निपटता हैBecause it is settled through partner's loan account

Step 1

Concept

Partner's loan remains in a separate account and is paid through Bank. Realisation Account is for external liabilities.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि यह साझेदार के व्यक्तिगत ऋण खाते में निपटता है / Because it is settled through partner's loan account. Partner's loan remains in a separate account and is paid through Bank. Realisation Account is for external liabilities.

Step 3

Exam Tip

साझेदार का ऋण अलग खाते में रहता है और भुगतान बैंक से उस खाते को किया जाता है। वसूली खाता बाहरी देनदारियों के लिए है।

Open Question Page
Ask Friends
Question 594/623 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि देनदारियों में साझेदार से ऋण और व्यापारिक लेनदार दोनों हों तो वसूली खाते में कौन सा स्थानांतरित होगा?

If liabilities include partner's loan and trade creditors then which one is transferred to Realisation Account?

Explanation opens after your attempt
Correct Answer

A. केवल व्यापारिक लेनदारOnly trade creditors

Step 1

Concept

Trade creditors are external liabilities so they go to Realisation Account. Partner's loan is settled separately.

Step 2

Why this answer is correct

The correct answer is A. केवल व्यापारिक लेनदार / Only trade creditors. Trade creditors are external liabilities so they go to Realisation Account. Partner's loan is settled separately.

Step 3

Exam Tip

व्यापारिक लेनदार बाहरी देनदारी हैं इसलिए वसूली खाते में जाते हैं। साझेदार का ऋण अलग से निपटाया जाता है।

Open Question Page
Ask Friends
Question 595/623 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

भंग पर देनदार 50000 रुपये हैं और संदिग्ध ऋण प्रावधान 4000 रुपये है। यदि देनदार 46000 रुपये में वसूल हुए तो सही उपचार क्या है?

At dissolution debtors are ₹50000 and provision for doubtful debts is ₹4000. If debtors realise ₹46000 then what is the correct treatment?

Explanation opens after your attempt
Correct Answer

A. देनदार 50000 डेबिट प्रावधान 4000 क्रेडिट बैंक 46000 क्रेडिटDebtors ₹50000 debit provision ₹4000 credit Bank ₹46000 credit

Step 1

Concept

Gross debtors are debited and provision is credited to Realisation Account. Amount realised is also credited.

Step 2

Why this answer is correct

The correct answer is A. देनदार 50000 डेबिट प्रावधान 4000 क्रेडिट बैंक 46000 क्रेडिट / Debtors ₹50000 debit provision ₹4000 credit Bank ₹46000 credit. Gross debtors are debited and provision is credited to Realisation Account. Amount realised is also credited.

Step 3

Exam Tip

देनदार का सकल मूल्य डेबिट और प्रावधान क्रेडिट में स्थानांतरित होता है। वसूली राशि भी क्रेडिट में जाती है।

Open Question Page
Ask Friends
Question 596/623 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

संपत्तियों में देनदार 72000 रुपये और प्रावधान 6000 रुपये है। देनदार 68000 रुपये में वसूल हुए। वसूली परिणाम क्या होगा?

Assets include debtors ₹72000 and provision ₹6000. Debtors realised ₹68000. What is the realisation result?

Explanation opens after your attempt
Correct Answer

A. 2000 रुपये लाभ₹2000 profit

Step 1

Concept

Realisation Account has debit ₹72000 and credits ₹6000 plus ₹68000. Excess credit gives ₹2000 profit.

Step 2

Why this answer is correct

The correct answer is A. 2000 रुपये लाभ / ₹2000 profit. Realisation Account has debit ₹72000 and credits ₹6000 plus ₹68000. Excess credit gives ₹2000 profit.

Step 3

Exam Tip

वसूली खाते में डेबिट 72000 और क्रेडिट 6000 तथा 68000 होगा। क्रेडिट अधिक होने से 2000 रुपये लाभ है।

Open Question Page
Ask Friends
Question 597/623 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

संयुक्त जीवन पॉलिसी 30000 रुपये पुस्तकों में है और 42000 रुपये प्राप्त हुए। वसूली खाते में क्या प्रभाव होगा?

Joint Life Policy appears at ₹30000 and ₹42000 is received. What is the effect in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. 30000 डेबिट और 42000 क्रेडिटDebit ₹30000 and credit ₹42000

Step 1

Concept

A recorded policy is an asset so book value is debited and amount received is credited. This gives ₹12000 gain.

Step 2

Why this answer is correct

The correct answer is A. 30000 डेबिट और 42000 क्रेडिट / Debit ₹30000 and credit ₹42000. A recorded policy is an asset so book value is debited and amount received is credited. This gives ₹12000 gain.

Step 3

Exam Tip

पुस्तक में दर्ज पॉलिसी संपत्ति है इसलिए पुस्तक मूल्य डेबिट और प्राप्त राशि क्रेडिट में जाएगी। इससे 12000 लाभ बनेगा।

Open Question Page
Ask Friends
Question 598/623 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

यदि संयुक्त जीवन पॉलिसी पुस्तकों में नहीं है और 25000 रुपये प्राप्त हुए तो क्या प्रविष्टि होगी?

If Joint Life Policy is not recorded in books and ₹25000 is received then what entry is made?

Explanation opens after your attempt
Correct Answer

A. बैंक डेबिट और वसूली खाता क्रेडिटBank debit and Realisation Account credit

Step 1

Concept

Amount received from an unrecorded asset is credited to Realisation Account. There is no book value to debit.

Step 2

Why this answer is correct

The correct answer is A. बैंक डेबिट और वसूली खाता क्रेडिट / Bank debit and Realisation Account credit. Amount received from an unrecorded asset is credited to Realisation Account. There is no book value to debit.

Step 3

Exam Tip

अलिखित संपत्ति से प्राप्त राशि वसूली खाते के क्रेडिट में जाती है। इसका कोई पुस्तक मूल्य डेबिट में नहीं होता।

Open Question Page
Ask Friends
Question 599/623 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

एक संपत्ति पर 15000 रुपये का गिरवी ऋण है। संपत्ति 50000 रुपये में बिकी और ऋण खरीदार ने अपने ऊपर ले लिया। वसूली खाते में नकद प्राप्ति कितनी मानी जाएगी?

An asset is subject to a mortgage loan of ₹15000. The asset is sold for ₹50000 and the buyer takes over the loan. What cash receipt is considered in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. 35000 रुपये₹35000

Step 1

Concept

When the buyer assumes the loan cash receipt is sale value minus loan. Hence Bank receives ₹35000.

Step 2

Why this answer is correct

The correct answer is A. 35000 रुपये / ₹35000. When the buyer assumes the loan cash receipt is sale value minus loan. Hence Bank receives ₹35000.

Step 3

Exam Tip

जब खरीदार ऋण अपने ऊपर लेता है तो नकद प्राप्ति बिक्री मूल्य घटा ऋण होती है। इसलिए बैंक में 35000 रुपये आएंगे।

Open Question Page
Ask Friends
Question 600/623 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

संपत्ति 90000 रुपये में बिकी। बेचने के खर्च 4000 रुपये हैं जिन्हें खरीदार ने वहन किया। वसूली खाते में फर्म द्वारा खर्च की प्रविष्टि क्या होगी?

Asset sold for ₹90000. Selling expenses of ₹4000 were borne by the buyer. What entry for expenses is made by the firm in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. कोई खर्च प्रविष्टि नहींNo expense entry

Step 1

Concept

Expenses borne by the buyer are not expenses in the firm's books. The firm records only the actual receipt.

Step 2

Why this answer is correct

The correct answer is A. कोई खर्च प्रविष्टि नहीं / No expense entry. Expenses borne by the buyer are not expenses in the firm's books. The firm records only the actual receipt.

Step 3

Exam Tip

खरीदार द्वारा दिए गए खर्च फर्म की पुस्तकों में खर्च नहीं बनते। फर्म केवल वास्तविक प्राप्ति दर्ज करती है।

Open Question Page
Ask Friends

Realisation Account Learning Links

Dissolution Of A Partnership Firm Chapter

All chapter topics and quizzes

Easy Realisation Account Test

Topic-wise timed quiz

Accountancy Subject

All chapters and levels

Search Realisation Account

Find related MCQs