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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 नकद ₹20000 प्राप्त होता है और देयताएँ ₹15000 हैं, तो क्या होगा?

If cash realised is ₹20000 and liabilities are ₹15000, what happens?

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Correct Answer

A. ₹5000 लाभ

Step 1

Concept

Excess of ₹5000 is profit.

Step 2

Why this answer is correct

The correct answer is A. ₹5000 लाभ. Excess of ₹5000 is profit.

Step 3

Exam Tip

अधिक प्राप्ति ₹5000 लाभ दर्शाती है।

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वास्तविकीकरण खाते में व्यय कहाँ दर्ज होते हैं?

Where are expenses recorded in Realisation Account?

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Correct Answer

A. डेबिट पक्ष

Step 1

Concept

Expenses are debited.

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष. Expenses are debited.

Step 3

Exam Tip

व्यय हमेशा डेबिट पक्ष में दर्ज होते हैं।

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यदि मशीन ₹7000 में बिकती है और मूल्य ₹9000 था, तो क्या होगा?

If a machine is sold for ₹7000 and book value was ₹9000, what happens?

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Correct Answer

B. ₹2000 हानि

Step 1

Concept

Loss occurs on lower sale price.

Step 2

Why this answer is correct

The correct answer is B. ₹2000 हानि. Loss occurs on lower sale price.

Step 3

Exam Tip

कम बिक्री से हानि होती है।

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वास्तविकीकरण खाते में कौन सी प्रविष्टि सही है?

Which entry is correct in Realisation Account?

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Correct Answer

A. संपत्ति डेबिट

Step 1

Concept

Assets are debited.

Step 2

Why this answer is correct

The correct answer is A. संपत्ति डेबिट. Assets are debited.

Step 3

Exam Tip

संपत्ति को डेबिट किया जाता है।

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यदि लेनदार ₹3000 कम में निपटते हैं, तो क्या होगा?

If creditors are settled ₹3000 less, what happens?

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Correct Answer

A. लाभ

Step 1

Concept

Less payment results in profit.

Step 2

Why this answer is correct

The correct answer is A. लाभ. Less payment results in profit.

Step 3

Exam Tip

कम भुगतान लाभ है।

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वास्तविकीकरण खाते में अंतिम शेष क्या दर्शाता है?

What does closing balance show?

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Correct Answer

A. लाभ या हानि

Step 1

Concept

It shows profit or loss.

Step 2

Why this answer is correct

The correct answer is A. लाभ या हानि. It shows profit or loss.

Step 3

Exam Tip

यह लाभ या हानि दर्शाता है।

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यदि सभी देनदारियाँ चुका दी जाती हैं, तो प्रभाव क्या है?

If all liabilities are paid, what is the effect?

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Correct Answer

A. डेबिट

Step 1

Concept

Payments are debited.

Step 2

Why this answer is correct

The correct answer is A. डेबिट. Payments are debited.

Step 3

Exam Tip

भुगतान डेबिट में दर्ज होता है।

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वास्तविकीकरण खाते में बैंक बैलेंस कैसे दर्ज होता है?

How is bank balance recorded?

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Correct Answer

A. क्रेडिट

Step 1

Concept

Bank receipts are credited.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट. Bank receipts are credited.

Step 3

Exam Tip

नकद/बैंक प्राप्ति क्रेडिट होती है।

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यदि हानि होती है, तो डेबिट पक्ष क्या दिखाता है?

If there is loss, what does debit side show?

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Correct Answer

A. अधिकता

Step 1

Concept

Debit excess shows loss.

Step 2

Why this answer is correct

The correct answer is A. अधिकता. Debit excess shows loss.

Step 3

Exam Tip

डेबिट अधिक होने पर हानि होती है।

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वास्तविकीकरण खाते में स्टॉक का मूल्यांकन कैसे होता है?

How is stock valued?

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Correct Answer

B. पुस्तकीय मूल्य

Step 1

Concept

Stock is taken at book value.

Step 2

Why this answer is correct

The correct answer is B. पुस्तकीय मूल्य. Stock is taken at book value.

Step 3

Exam Tip

स्टॉक पुस्तकीय मूल्य पर लिया जाता है।

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