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 271-280 of 600 questions.
A. (6000) रुपये लाभProfit ₹6000
अप्रकट संपत्ति लाभ और अप्रकट दायित्व हानि है। (42000-36000=6000) रुपये शुद्ध लाभ होगा। / Unrecorded asset is a gain and unrecorded liability is a loss. (42000-36000=₹6000) is net profit.
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Credit total of revaluation account is ₹105000 and debit total is ₹76000. What is the result?
A. (29000) रुपये लाभProfit ₹29000
क्रेडिट पक्ष (29000) रुपये अधिक है। इसलिए पुनर्मूल्यांकन लाभ (29000) रुपये है। / Credit side is higher by ₹29000. Therefore revaluation profit is ₹29000.
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Debit total of revaluation account is ₹87000 and credit total is ₹59000. What will be the result?
A. (28000) रुपये हानिLoss ₹28000
डेबिट पक्ष (28000) रुपये अधिक है। इसलिए पुनर्मूल्यांकन हानि (28000) रुपये होगी। / Debit side is higher by ₹28000. Therefore revaluation loss will be ₹28000.
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What is the correct reason for not giving revaluation profit to the new partner?
A. लाभ प्रवेश से पहले की संपत्तियों और दायित्वों से संबंधित हैThe profit relates to assets and liabilities before admission
पुनर्मूल्यांकन पुराने व्यवसाय की स्थिति सुधारता है। इसलिए उसका लाभ पुराने साझेदारों को दिया जाता है। / Revaluation corrects the position of the old business. Therefore its profit is given to old partners.
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If warehouse value is increased how will it appear in revaluation account?
A. लाभ के रूप में क्रेडिटCredit as gain
गोदाम संपत्ति है और संपत्ति का मूल्य बढ़ना लाभ है। इसे पुनर्मूल्यांकन खाते में क्रेडिट किया जाएगा। / Warehouse is an asset and increase in its value is a gain. It will be credited to revaluation account.
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If lender's amount is increased by ₹14000 what type of effect is it?
A. पुनर्मूल्यांकन हानिRevaluation loss
ऋणदाता दायित्व है और दायित्व बढ़ना हानि है। इसे पुनर्मूल्यांकन खाते में डेबिट किया जाता है। / Lender is a liability and increase in liability is a loss. It is debited to revaluation account.
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If investment value increases from ₹95000 to ₹108000 what will happen in revaluation account?
A. (13000) रुपये क्रेडिटCredit ₹13000
निवेश संपत्ति है और मूल्य बढ़ने से लाभ होता है। अंतर (13000) रुपये पुनर्मूल्यांकन खाते में क्रेडिट होगा। / Investment is an asset and increase in value is a gain. Difference of ₹13000 is credited to revaluation account.
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₹8200 from debtors became bad debts. What will happen in revaluation account?
A. (8200) रुपये डेबिटDebit ₹8200
खराब ऋण देनदारों को घटाते हैं और हानि बनाते हैं। इसलिए पुनर्मूल्यांकन खाता डेबिट होगा। / Bad debts reduce debtors and create a loss. Therefore revaluation account is debited.
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A. पुनर्मूल्यांकन खाता क्रेडिटRevaluation account credit
प्रीपेड विज्ञापन संपत्ति है। अप्रकट संपत्ति दर्ज करने से पुनर्मूल्यांकन लाभ होता है। / Prepaid advertisement is an asset. Recording an unrecorded asset creates revaluation gain.
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Rent receivable of ₹15500 is not in books. Which account will be debited when it is recorded?
A. किराया प्राप्य खाताRent receivable account
किराया प्राप्य संपत्ति है इसलिए उसका खाता डेबिट होगा। पुनर्मूल्यांकन खाता लाभ के लिए क्रेडिट होगा। / Rent receivable is an asset so its account is debited. Revaluation account is credited for the gain.
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