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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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Question 621/623 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

भंग के समय स्टॉक 40000 रुपये है। 60 प्रतिशत स्टॉक 30000 रुपये में बिका और शेष साझेदार ने 12500 रुपये में लिया। वसूली खाते में कुल क्रेडिट कितनी होगी?

At dissolution stock is ₹40000. 60 percent stock sold for ₹30000 and remaining taken over by a partner for ₹12500. What total credit appears in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. 42500 रुपये₹42500

Step 1

Concept

Both sale proceeds and stock taken over by partner are credited to Realisation Account. Total credit is ₹30000 plus ₹12500 equal to ₹42500.

Step 2

Why this answer is correct

The correct answer is A. 42500 रुपये / ₹42500. Both sale proceeds and stock taken over by partner are credited to Realisation Account. Total credit is ₹30000 plus ₹12500 equal to ₹42500.

Step 3

Exam Tip

बिक्री और साझेदार द्वारा लिया गया स्टॉक दोनों वसूली खाते के क्रेडिट में जाते हैं। कुल क्रेडिट 30000 जोड़ 12500 बराबर 42500 है।

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Question 622/623 Expert Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

एक देनदारी 30000 रुपये पुस्तकों में है। लेनदार ने अंतिम निपटान में 26000 रुपये स्वीकार किए और 1000 रुपये की छूट नकद भुगतान पर दी। वसूली खाते में भुगतान कितनी राशि से डेबिट होगा?

A liability of ₹30000 appears in books. Creditor accepted ₹26000 in final settlement and allowed ₹1000 discount on cash payment. What amount is debited as payment in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. 26000 रुपये₹26000

Step 1

Concept

Actual payment is debited to Realisation Account. Discount is not recorded separately and appears in the final result.

Step 2

Why this answer is correct

The correct answer is A. 26000 रुपये / ₹26000. Actual payment is debited to Realisation Account. Discount is not recorded separately and appears in the final result.

Step 3

Exam Tip

वसूली खाते में वास्तविक भुगतान डेबिट होता है। छूट अलग से नहीं लिखी जाती और लाभ परिणाम में आ जाता है।

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

वसूली खाते का अंतिम शेष पूंजी खातों में बांटने के बाद वसूली खाते में क्या शेष रहना चाहिए?

After transferring the final balance of Realisation Account to capital accounts what balance should remain in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. शून्यNil

Step 1

Concept

Realisation Account is a temporary nominal account and is closed at dissolution. After transferring profit or loss to capital accounts its balance is nil.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Nil. Realisation Account is a temporary nominal account and is closed at dissolution. After transferring profit or loss to capital accounts its balance is nil.

Step 3

Exam Tip

वसूली खाता अस्थायी नाममात्र खाता है और भंग के अंत में बंद हो जाता है। अंतिम लाभ या हानि पूंजी खातों में बांटने के बाद शेष शून्य रहता है।

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