Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
Difficulty select karke sirf is topic ke focused MCQs practice karein. Score, timer aur explanations student-friendly flow me milenge.
Showing 221-230 of 600 questions.
A. (15000) रुपये हानिLoss ₹15000
अप्रकट संपत्ति लाभ है और अप्रकट दायित्व हानि है। (50000-35000=15000) रुपये शुद्ध हानि होगी। / Unrecorded asset is a gain and unrecorded liability is a loss. (50000-35000=₹15000) is net loss.
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Credit total of revaluation account is ₹92000 and debit total is ₹68000. What is the result?
A. (24000) रुपये लाभProfit ₹24000
क्रेडिट डेबिट से (24000) रुपये अधिक है। इसलिए पुनर्मूल्यांकन लाभ होगा। / Credit exceeds debit by ₹24000. Therefore there is revaluation profit.
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Debit total of revaluation account is ₹54000 and credit total is ₹31000. What is the result?
A. (23000) रुपये हानिLoss ₹23000
डेबिट क्रेडिट से (23000) रुपये अधिक है। इसलिए पुनर्मूल्यांकन हानि होगी। / Debit exceeds credit by ₹23000. Therefore there is revaluation loss.
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Why is revaluation loss not charged to the new partner?
A. क्योंकि हानि प्रवेश से पहले की फर्म से जुड़ी हैBecause the loss relates to the firm before admission
पुनर्मूल्यांकन पुरानी फर्म की संपत्ति और दायित्व से संबंधित होता है। इसलिए इसका लाभ या हानि पुराने साझेदारों को दी जाती है। / Revaluation relates to assets and liabilities of the old firm. Therefore its profit or loss is given to old partners.
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If warehouse value is reduced how will it appear in revaluation account?
A. हानि के रूप में डेबिटDebit as loss
गोदाम संपत्ति है और संपत्ति का मूल्य घटना हानि है। इसे पुनर्मूल्यांकन खाते में डेबिट करें। / Warehouse is an asset and reduction in asset value is a loss. Debit it to revaluation account.
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If lender's amount is reduced by ₹25000 how will it be treated?
A. पुनर्मूल्यांकन लाभRevaluation gain
ऋणदाता दायित्व है और दायित्व कम होना लाभ है। इसे पुनर्मूल्यांकन खाते में क्रेडिट किया जाता है। / Lender is a liability and decrease in liability is a gain. It is credited to revaluation account.
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If investment value decreases from ₹74000 to ₹69000 what will happen in revaluation account?
A. (5000) रुपये डेबिटDebit ₹5000
निवेश संपत्ति है और मूल्य घटने से हानि होती है। हानि (5000) रुपये पुनर्मूल्यांकन खाते में डेबिट होगी। / Investment is an asset and decrease in value is a loss. Loss of ₹5000 is debited to revaluation account.
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₹6500 from debtors became bad debts. What is the correct effect?
A. पुनर्मूल्यांकन खाता डेबिटRevaluation account debit
खराब ऋण देनदारों को घटाता है और हानि बनाता है। इसलिए पुनर्मूल्यांकन खाता डेबिट होगा। / Bad debt reduces debtors and creates a loss. Therefore revaluation account is debited.
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Prepaid rent of ₹4500 was not in books and is recorded on admission. What will be its effect?
A. पुनर्मूल्यांकन खाता क्रेडिटRevaluation account credit
प्रीपेड किराया संपत्ति है। अप्रकट संपत्ति दर्ज करने से पुनर्मूल्यांकन लाभ होता है। / Prepaid rent is an asset. Recording an unrecorded asset creates revaluation gain.
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Interest receivable of ₹13000 is not in books. What will happen when it is recorded?
A. ब्याज प्राप्य खाता डेबिट और पुनर्मूल्यांकन खाता क्रेडिटInterest receivable account debit and revaluation account credit
प्राप्त होने वाला ब्याज संपत्ति है। अप्रकट संपत्ति दर्ज होने पर पुनर्मूल्यांकन खाता क्रेडिट होता है। / Interest receivable is an asset. When an unrecorded asset is recorded revaluation account is credited.
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