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Accountancy Quiz - Class 12 Accountancy Reconstitution Ad...

Question 1/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना लेखांकन में सद्भावना किस प्रकार की संपत्ति मानी जाती है?

In goodwill accounting, goodwill is considered what type of asset?

Explanation opens after your attempt

Correct Answer

A. अमूर्त संपत्तिIntangible asset

Step 1

Concept

Goodwill cannot be seen but gives benefit to the firm. In exams remember it as an intangible asset.

Step 2

Why this answer is correct

The correct answer is A. अमूर्त संपत्ति / Intangible asset. Goodwill cannot be seen but gives benefit to the firm. In exams remember it as an intangible asset.

Step 3

Exam Tip

सद्भावना दिखाई नहीं देती लेकिन फर्म को लाभ देती है। परीक्षा में इसे अमूर्त संपत्ति याद रखें।

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Question 2/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

नए साझेदार के प्रवेश पर सद्भावना का मुख्य कारण क्या होता है?

What is the main reason for goodwill on admission of a new partner?

Explanation opens after your attempt

Correct Answer

A. नया साझेदार पुराने साझेदारों के भविष्य के लाभ में हिस्सा लेता हैNew partner shares future profits of old partners

Step 1

Concept

A new partner gets a share in future profits. Therefore he compensates the old partners.

Step 2

Why this answer is correct

The correct answer is A. नया साझेदार पुराने साझेदारों के भविष्य के लाभ में हिस्सा लेता है / New partner shares future profits of old partners. A new partner gets a share in future profits. Therefore he compensates the old partners.

Step 3

Exam Tip

नया साझेदार भविष्य के लाभ में हिस्सा पाता है। इसलिए वह पुराने साझेदारों को क्षतिपूर्ति देता है।

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Question 3/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

नया साझेदार सद्भावना की राशि किसे क्षतिपूर्ति के रूप में देता है?

To whom does a new partner give goodwill amount as compensation?

Explanation opens after your attempt

Correct Answer

A. त्याग करने वाले पुराने साझेदारों कोSacrificing old partners

Step 1

Concept

Goodwill is compensation to sacrificing partners. It is distributed in the sacrificing ratio.

Step 2

Why this answer is correct

The correct answer is A. त्याग करने वाले पुराने साझेदारों को / Sacrificing old partners. Goodwill is compensation to sacrificing partners. It is distributed in the sacrificing ratio.

Step 3

Exam Tip

सद्भावना त्याग करने वाले साझेदारों की भरपाई है। इसे त्याग अनुपात में बांटा जाता है।

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Question 4/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

प्रवेश के समय सद्भावना की प्रीमियम राशि नकद लाई जाए तो पहली जर्नल प्रविष्टि कौन सी होगी?

If premium for goodwill is brought in cash on admission, what is the first journal entry?

Explanation opens after your attempt

Correct Answer

A. बैंक खाता डेबिट और सद्भावना प्रीमियम खाता क्रेडिटBank Account Debit and Premium for Goodwill Account Credit

Step 1

Concept

When cash comes in, Bank is debited. Premium for Goodwill Account is credited.

Step 2

Why this answer is correct

The correct answer is A. बैंक खाता डेबिट और सद्भावना प्रीमियम खाता क्रेडिट / Bank Account Debit and Premium for Goodwill Account Credit. When cash comes in, Bank is debited. Premium for Goodwill Account is credited.

Step 3

Exam Tip

नकद आने पर बैंक डेबिट होता है। सद्भावना प्रीमियम खाता क्रेडिट किया जाता है।

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Question 5/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना प्रीमियम को पुराने साझेदारों में किस अनुपात में बांटा जाता है?

In which ratio is premium for goodwill distributed among old partners?

Explanation opens after your attempt

Correct Answer

A. त्याग अनुपातSacrificing ratio

Step 1

Concept

Goodwill compensates the share of profit sacrificed. Therefore it is distributed in the sacrificing ratio.

Step 2

Why this answer is correct

The correct answer is A. त्याग अनुपात / Sacrificing ratio. Goodwill compensates the share of profit sacrificed. Therefore it is distributed in the sacrificing ratio.

Step 3

Exam Tip

सद्भावना उस लाभ-हिस्से के त्याग की भरपाई है। इसलिए इसे त्याग अनुपात में बांटा जाता है।

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Question 6/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

यदि नया साझेदार अपनी सद्भावना का हिस्सा नकद नहीं ला पाता तो कौन सा खाता सामान्यतः डेबिट किया जाता है?

If the new partner cannot bring his share of goodwill in cash, which account is usually debited?

Explanation opens after your attempt

Correct Answer

A. नए साझेदार का चालू खाता या पूंजी खाताNew partner's Current Account or Capital Account

Step 1

Concept

If the new partner does not bring cash, adjustment is made through his account. Old partners are credited in sacrificing ratio.

Step 2

Why this answer is correct

The correct answer is A. नए साझेदार का चालू खाता या पूंजी खाता / New partner's Current Account or Capital Account. If the new partner does not bring cash, adjustment is made through his account. Old partners are credited in sacrificing ratio.

Step 3

Exam Tip

नया साझेदार नकद नहीं लाता तो उसके खाते से समायोजन किया जाता है। पुराने साझेदारों को त्याग अनुपात में क्रेडिट किया जाता है।

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Question 7/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

कुल सद्भावना (₹60000) है और नए साझेदार का हिस्सा (1/4) है। नए साझेदार की सद्भावना का हिस्सा कितना होगा?

Total goodwill is (₹60000) and the new partner's share is (1/4). What is the new partner's share of goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

The new partner's share is \(₹60000 \times 1/4=₹15000\). In exams multiply total goodwill by the new share.

Step 2

Why this answer is correct

The correct answer is A. (₹15000). The new partner's share is \(₹60000 \times 1/4=₹15000\). In exams multiply total goodwill by the new share.

Step 3

Exam Tip

नए साझेदार का हिस्सा \(₹60000 \times 1/4=₹15000\) है। परीक्षा में कुल सद्भावना को नए हिस्से से गुणा करें।

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Question 8/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

कुल सद्भावना (₹90000) है और नया साझेदार (1/3) हिस्सा लेता है। प्रीमियम राशि कितनी होगी?

Total goodwill is (₹90000) and the new partner takes (1/3) share. What will be the premium amount?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

Premium will be \(₹90000 \times 1/3=₹30000\). The new partner's share of goodwill is the premium.

Step 2

Why this answer is correct

The correct answer is A. (₹30000). Premium will be \(₹90000 \times 1/3=₹30000\). The new partner's share of goodwill is the premium.

Step 3

Exam Tip

प्रीमियम \(₹90000 \times 1/3=₹30000\) होगा। सद्भावना का नया हिस्सा ही प्रीमियम है।

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Question 9/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पुराने साझेदारों का त्याग अनुपात (3:2) है और सद्भावना प्रीमियम (₹25000) है। पहले पुराने साझेदार को कितना मिलेगा?

Old partners' sacrificing ratio is (3:2) and premium for goodwill is (₹25000). How much will the first old partner receive?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

The first partner's part is (3/5). So he will receive \(₹25000 \times 3/5=₹15000\).

Step 2

Why this answer is correct

The correct answer is A. (₹15000). The first partner's part is (3/5). So he will receive \(₹25000 \times 3/5=₹15000\).

Step 3

Exam Tip

पहले का भाग (3/5) है। इसलिए \(₹25000 \times 3/5=₹15000\) मिलेगा।

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Question 10/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

त्याग अनुपात (5:3) है और सद्भावना प्रीमियम (₹40000) है। दूसरे पुराने साझेदार को कितना क्रेडिट होगा?

Sacrificing ratio is (5:3) and premium for goodwill is (₹40000). How much will be credited to the second old partner?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

The second partner's part is (3/8). \(₹40000 \times 3/8=₹15000\) will be credited.

Step 2

Why this answer is correct

The correct answer is A. (₹15000). The second partner's part is (3/8). \(₹40000 \times 3/8=₹15000\) will be credited.

Step 3

Exam Tip

दूसरे का भाग (3/8) है। \(₹40000 \times 3/8=₹15000\) क्रेडिट होगा।

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Question 11/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना प्रीमियम को पुराने साझेदारों के पूंजी खातों में क्रेडिट करने की प्रविष्टि कौन सी है?

What is the entry for crediting premium for goodwill to old partners' capital accounts?

Explanation opens after your attempt

Correct Answer

A. सद्भावना प्रीमियम खाता डेबिट और पुराने साझेदारों के पूंजी खाते क्रेडिटPremium for Goodwill Account Debit and Old Partners' Capital Accounts Credit

Step 1

Concept

Premium Account is debited to close it. Old partners are credited in the sacrificing ratio.

Step 2

Why this answer is correct

The correct answer is A. सद्भावना प्रीमियम खाता डेबिट और पुराने साझेदारों के पूंजी खाते क्रेडिट / Premium for Goodwill Account Debit and Old Partners' Capital Accounts Credit. Premium Account is debited to close it. Old partners are credited in the sacrificing ratio.

Step 3

Exam Tip

प्रीमियम खाता बंद करने के लिए उसे डेबिट किया जाता है। पुराने साझेदार त्याग अनुपात में क्रेडिट होते हैं।

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Question 12/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

जब पुराने साझेदार सद्भावना प्रीमियम की राशि निकाल लेते हैं तो किस खाते को क्रेडिट किया जाता है?

When old partners withdraw the premium for goodwill amount, which account is credited?

Explanation opens after your attempt

Correct Answer

A. बैंक खाताBank Account

Step 1

Concept

On withdrawal, cash or bank decreases from the firm. Therefore Bank Account is credited.

Step 2

Why this answer is correct

The correct answer is A. बैंक खाता / Bank Account. On withdrawal, cash or bank decreases from the firm. Therefore Bank Account is credited.

Step 3

Exam Tip

निकासी पर फर्म से नकद या बैंक घटता है। इसलिए बैंक खाता क्रेडिट होता है।

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Question 13/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पुरानी पुस्तकों में दिखाई दे रही सद्भावना को प्रवेश से पहले किस अनुपात में लिख दिया जाता है?

Goodwill appearing in old books is written off before admission in which ratio?

Explanation opens after your attempt

Correct Answer

A. पुराने अनुपात मेंOld ratio

Step 1

Concept

Old goodwill belongs to old partners. Therefore it is written off in the old ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराने अनुपात में / Old ratio. Old goodwill belongs to old partners. Therefore it is written off in the old ratio.

Step 3

Exam Tip

पुरानी सद्भावना पुराने साझेदारों से संबंधित होती है। इसलिए उसे पुराने अनुपात में लिख दिया जाता है।

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Question 14/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

यदि सद्भावना खाता पुस्तकों में (₹30000) दिख रहा है और पुराने साझेदार (2:1) में हैं तो पहले साझेदार को कितना डेबिट होगा?

If Goodwill Account appears in books at (₹30000) and old partners share in (2:1), how much will be debited to the first partner?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

Goodwill is written off in old ratio (2:1). The first partner is debited by \(₹30000 \times 2/3=₹20000\).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). Goodwill is written off in old ratio (2:1). The first partner is debited by \(₹30000 \times 2/3=₹20000\).

Step 3

Exam Tip

सद्भावना पुराने अनुपात (2:1) में लिखी जाती है। पहले को \(₹30000 \times 2/3=₹20000\) डेबिट होगा।

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Question 15/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पुस्तकों में मौजूद सद्भावना (₹18000) है और पुराने साझेदार (1:2) में हैं। दूसरे साझेदार को कितना डेबिट होगा?

Goodwill existing in books is (₹18000) and old partners share in (1:2). How much will be debited to the second partner?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

The second partner's share is (2/3). So \(₹18000 \times 2/3=₹12000\) will be debited.

Step 2

Why this answer is correct

The correct answer is A. (₹12000). The second partner's share is (2/3). So \(₹18000 \times 2/3=₹12000\) will be debited.

Step 3

Exam Tip

दूसरे का हिस्सा (2/3) है। इसलिए \(₹18000 \times 2/3=₹12000\) डेबिट होगा।

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Question 16/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना की राशि नए साझेदार के प्रवेश पर किस आधार पर तय हो सकती है?

On admission of a new partner, goodwill amount may be determined on what basis?

Explanation opens after your attempt

Correct Answer

A. फर्म की सहमति और मूल्यांकन विधिFirm's agreement and valuation method

Step 1

Concept

Goodwill is linked with reputation and earning capacity. It is calculated by the agreed method.

Step 2

Why this answer is correct

The correct answer is A. फर्म की सहमति और मूल्यांकन विधि / Firm's agreement and valuation method. Goodwill is linked with reputation and earning capacity. It is calculated by the agreed method.

Step 3

Exam Tip

सद्भावना फर्म की प्रतिष्ठा और कमाई क्षमता से जुड़ी होती है। इसे सहमत विधि से निकाला जाता है।

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Question 17/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

औसत लाभ विधि में सद्भावना सामान्यतः कैसे निकाली जाती है?

Under average profit method, how is goodwill usually calculated?

Explanation opens after your attempt

Correct Answer

A. औसत लाभ को वर्षों की खरीद से गुणा करकेBy multiplying average profit by number of years' purchase

Step 1

Concept

Average profit is the main base in this method. It is multiplied by years' purchase.

Step 2

Why this answer is correct

The correct answer is A. औसत लाभ को वर्षों की खरीद से गुणा करके / By multiplying average profit by number of years' purchase. Average profit is the main base in this method. It is multiplied by years' purchase.

Step 3

Exam Tip

औसत लाभ विधि में औसत लाभ मुख्य आधार है। उसे वर्षों की खरीद से गुणा किया जाता है।

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Question 18/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

औसत लाभ (₹20000) है और वर्षों की खरीद (3) है। सद्भावना कितनी होगी?

Average profit is (₹20000) and years' purchase is (3). What will be the goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹60000)

Step 1

Concept

Goodwill will be \(₹20000 \times 3=₹60000\). Under average profit method, multiply the average profit.

Step 2

Why this answer is correct

The correct answer is A. (₹60000). Goodwill will be \(₹20000 \times 3=₹60000\). Under average profit method, multiply the average profit.

Step 3

Exam Tip

सद्भावना \(₹20000 \times 3=₹60000\) होगी। औसत लाभ विधि में गुणा करना होता है।

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Question 19/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

औसत लाभ (₹15000) है और वर्षों की खरीद (4) है। यदि नया साझेदार (1/5) हिस्सा लेता है तो उसकी सद्भावना कितनी होगी?

Average profit is (₹15000) and years' purchase is (4). If the new partner takes (1/5) share, what is his goodwill share?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

Total goodwill is \(₹15000 \times 4=₹60000\). New partner's share is \(₹60000 \times 1/5=₹12000\).

Step 2

Why this answer is correct

The correct answer is A. (₹12000). Total goodwill is \(₹15000 \times 4=₹60000\). New partner's share is \(₹60000 \times 1/5=₹12000\).

Step 3

Exam Tip

कुल सद्भावना \(₹15000 \times 4=₹60000\) है। नए का हिस्सा \(₹60000 \times 1/5=₹12000\) होगा।

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Question 20/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सुपर लाभ विधि में सुपर लाभ किसे कहते हैं?

Under super profit method, what is super profit?

Explanation opens after your attempt

Correct Answer

A. औसत लाभ में से सामान्य लाभ घटानाAverage profit minus normal profit

Step 1

Concept

Super profit is earning above normal profit. It is calculated as average profit minus normal profit.

Step 2

Why this answer is correct

The correct answer is A. औसत लाभ में से सामान्य लाभ घटाना / Average profit minus normal profit. Super profit is earning above normal profit. It is calculated as average profit minus normal profit.

Step 3

Exam Tip

सुपर लाभ सामान्य लाभ से अधिक कमाई है। इसे औसत लाभ से सामान्य लाभ घटाकर निकाला जाता है।

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Question 21/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

औसत लाभ (₹50000) और सामान्य लाभ (₹35000) है। सुपर लाभ कितना होगा?

Average profit is (₹50000) and normal profit is (₹35000). What is the super profit?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

Super profit is (₹50000-₹35000=₹15000). First subtract normal profit.

Step 2

Why this answer is correct

The correct answer is A. (₹15000). Super profit is (₹50000-₹35000=₹15000). First subtract normal profit.

Step 3

Exam Tip

सुपर लाभ (₹50000-₹35000=₹15000) है। पहले सामान्य लाभ घटाएं।

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Question 22/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सुपर लाभ (₹10000) है और वर्षों की खरीद (2) है। सद्भावना कितनी होगी?

Super profit is (₹10000) and years' purchase is (2). What will be the goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

Under super profit method, super profit is multiplied by years' purchase. \(₹10000 \times 2=₹20000\).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). Under super profit method, super profit is multiplied by years' purchase. \(₹10000 \times 2=₹20000\).

Step 3

Exam Tip

सुपर लाभ विधि में सुपर लाभ को वर्षों की खरीद से गुणा करते हैं। \(₹10000 \times 2=₹20000\) है।

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Question 23/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

औसत लाभ (₹40000), सामान्य लाभ (₹30000) और वर्षों की खरीद (3) है। सद्भावना कितनी होगी?

Average profit is (₹40000), normal profit is (₹30000) and years' purchase is (3). What will be the goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

Super profit is (₹10000). Goodwill will be \(₹10000 \times 3=₹30000\).

Step 2

Why this answer is correct

The correct answer is A. (₹30000). Super profit is (₹10000). Goodwill will be \(₹10000 \times 3=₹30000\).

Step 3

Exam Tip

सुपर लाभ (₹10000) है। सद्भावना \(₹10000 \times 3=₹30000\) होगी।

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Question 24/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पूंजीकरण विधि में सद्भावना किस विचार से जुड़ी होती है?

Under capitalization method, goodwill is linked with which idea?

Explanation opens after your attempt

Correct Answer

A. व्यवसाय का पूंजीकृत मूल्य और वास्तविक पूंजीCapitalised value of business and actual capital

Step 1

Concept

Under capitalization method, business value is found from earnings. The difference from actual capital may be goodwill.

Step 2

Why this answer is correct

The correct answer is A. व्यवसाय का पूंजीकृत मूल्य और वास्तविक पूंजी / Capitalised value of business and actual capital. Under capitalization method, business value is found from earnings. The difference from actual capital may be goodwill.

Step 3

Exam Tip

पूंजीकरण विधि में व्यवसाय का मूल्य कमाई के आधार पर निकाला जाता है। वास्तविक पूंजी से अंतर सद्भावना हो सकता है।

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Question 25/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना प्रीमियम (₹20000) नकद आया और त्याग अनुपात (1:1) है। प्रत्येक पुराने साझेदार को कितना मिलेगा?

Premium for goodwill (₹20000) is brought in cash and sacrificing ratio is (1:1). How much will each old partner get?

Explanation opens after your attempt

Correct Answer

A. (₹10000)

Step 1

Concept

The sacrificing ratio is equal. Therefore (₹20000) is divided into two equal parts.

Step 2

Why this answer is correct

The correct answer is A. (₹10000). The sacrificing ratio is equal. Therefore (₹20000) is divided into two equal parts.

Step 3

Exam Tip

त्याग अनुपात बराबर है। इसलिए (₹20000) दो बराबर भागों में बंटेगा।

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Question 26/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

नया साझेदार (1/4) हिस्सा लेता है और फर्म की कुल सद्भावना (₹80000) है। यदि वह पूरा प्रीमियम नकद लाता है तो कितनी राशि बैंक में आएगी?

A new partner takes (1/4) share and total goodwill of the firm is (₹80000). If he brings the full premium in cash, how much amount will come into Bank?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

New partner's goodwill share is \(₹80000 \times 1/4=₹20000\). This amount comes into Bank as premium.

Step 2

Why this answer is correct

The correct answer is A. (₹20000). New partner's goodwill share is \(₹80000 \times 1/4=₹20000\). This amount comes into Bank as premium.

Step 3

Exam Tip

नए साझेदार की सद्भावना \(₹80000 \times 1/4=₹20000\) है। यही बैंक में प्रीमियम के रूप में आएगी।

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Question 27/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

नया साझेदार (1/5) हिस्सा लेता है और कुल सद्भावना (₹100000) है। यदि वह केवल (₹12000) नकद लाता है तो शेष सद्भावना कितनी समायोजित होगी?

A new partner takes (1/5) share and total goodwill is (₹100000). If he brings only (₹12000) in cash, how much goodwill balance will be adjusted?

Explanation opens after your attempt

Correct Answer

A. (₹8000)

Step 1

Concept

New partner's total premium is (₹20000). After cash (₹12000), balance (₹8000) will be adjusted.

Step 2

Why this answer is correct

The correct answer is A. (₹8000). New partner's total premium is (₹20000). After cash (₹12000), balance (₹8000) will be adjusted.

Step 3

Exam Tip

नए का कुल प्रीमियम (₹20000) है। (₹12000) नकद के बाद शेष (₹8000) समायोजित होगा।

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Question 28/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना प्रीमियम आंशिक नकद आने पर नकद भाग किस खाते में डेबिट होगा?

When premium for goodwill is partly brought in cash, the cash part is debited to which account?

Explanation opens after your attempt

Correct Answer

A. बैंक खाताBank Account

Step 1

Concept

When money comes into cash or bank, Bank Account is debited. Only the balance is adjusted through the new partner's account.

Step 2

Why this answer is correct

The correct answer is A. बैंक खाता / Bank Account. When money comes into cash or bank, Bank Account is debited. Only the balance is adjusted through the new partner's account.

Step 3

Exam Tip

नकद या बैंक में पैसा आने पर बैंक खाता डेबिट होता है। केवल बाकी राशि नए साझेदार के खाते से समायोजित होती है।

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Question 29/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

यदि नया साझेदार अपनी सद्भावना अलग से नहीं लाता और पूंजी में शामिल करके लाता है तो सद्भावना का स्पष्ट समायोजन कब आवश्यक हो सकता है?

If a new partner does not bring goodwill separately and brings it included in capital, when may explicit goodwill adjustment be needed?

Explanation opens after your attempt

Correct Answer

A. जब प्रश्न में सद्भावना समायोजन मांगा होWhen the question asks for goodwill adjustment

Step 1

Concept

If the question asks for goodwill adjustment, entry must be made. Always read the question wording carefully.

Step 2

Why this answer is correct

The correct answer is A. जब प्रश्न में सद्भावना समायोजन मांगा हो / When the question asks for goodwill adjustment. If the question asks for goodwill adjustment, entry must be made. Always read the question wording carefully.

Step 3

Exam Tip

यदि प्रश्न सद्भावना समायोजन मांगता है तो प्रविष्टि करनी होगी। हमेशा प्रश्न की भाषा ध्यान से पढ़ें।

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Question 30/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

छिपी हुई सद्भावना सामान्यतः कब निकाली जाती है?

When is hidden goodwill usually calculated?

Explanation opens after your attempt

Correct Answer

A. जब नए साझेदार की पूंजी और लाभ हिस्सा दिए होंWhen new partner's capital and profit share are given

Step 1

Concept

Using new partner's capital and share, total capital of the firm is estimated. This may reveal hidden goodwill.

Step 2

Why this answer is correct

The correct answer is A. जब नए साझेदार की पूंजी और लाभ हिस्सा दिए हों / When new partner's capital and profit share are given. Using new partner's capital and share, total capital of the firm is estimated. This may reveal hidden goodwill.

Step 3

Exam Tip

नए साझेदार की पूंजी और उसका हिस्सा देकर फर्म की कुल पूंजी का अनुमान लगाया जाता है। इससे छिपी हुई सद्भावना मिल सकती है।

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Question 31/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

नया साझेदार (1/4) हिस्से के लिए (₹50000) पूंजी लाता है। फर्म की कुल अनुमानित पूंजी कितनी होगी?

A new partner brings (₹50000) capital for (1/4) share. What will be the estimated total capital of the firm?

Explanation opens after your attempt

Correct Answer

A. (₹200000)

Step 1

Concept

If (1/4) share is (₹50000), total capital is \(₹50000 \div 1/4=₹200000\). This is useful in hidden goodwill.

Step 2

Why this answer is correct

The correct answer is A. (₹200000). If (1/4) share is (₹50000), total capital is \(₹50000 \div 1/4=₹200000\). This is useful in hidden goodwill.

Step 3

Exam Tip

यदि (1/4) हिस्सा (₹50000) है तो कुल पूंजी \(₹50000 \div 1/4=₹200000\) होगी। यह छिपी सद्भावना में उपयोगी है।

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Question 32/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

नया साझेदार (1/5) हिस्से के लिए (₹40000) पूंजी लाता है। फर्म की अनुमानित कुल पूंजी कितनी है?

A new partner brings (₹40000) capital for (1/5) share. What is the estimated total capital of the firm?

Explanation opens after your attempt

Correct Answer

A. (₹200000)

Step 1

Concept

Total capital is \(₹40000 \div 1/5=₹200000\). Dividing by share is the easy method.

Step 2

Why this answer is correct

The correct answer is A. (₹200000). Total capital is \(₹40000 \div 1/5=₹200000\). Dividing by share is the easy method.

Step 3

Exam Tip

कुल पूंजी \(₹40000 \div 1/5=₹200000\) है। हिस्से से कुल पूंजी निकालना आसान तरीका है।

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Question 33/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

छिपी हुई सद्भावना निकालने में यदि अनुमानित कुल पूंजी (₹300000) और वास्तविक कुल पूंजी (₹260000) है तो सद्भावना कितनी होगी?

In hidden goodwill calculation, if estimated total capital is (₹300000) and actual total capital is (₹260000), what is goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹40000)

Step 1

Concept

Hidden goodwill is the difference between estimated capital and actual capital. (₹300000-₹260000=₹40000).

Step 2

Why this answer is correct

The correct answer is A. (₹40000). Hidden goodwill is the difference between estimated capital and actual capital. (₹300000-₹260000=₹40000).

Step 3

Exam Tip

छिपी सद्भावना अनुमानित पूंजी और वास्तविक पूंजी का अंतर है। (₹300000-₹260000=₹40000) होगा।

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Question 34/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

किस स्थिति में छिपी सद्भावना शून्य मानी जा सकती है?

In which situation may hidden goodwill be treated as zero?

Explanation opens after your attempt

Correct Answer

A. जब अनुमानित पूंजी और वास्तविक पूंजी बराबर होंWhen estimated capital and actual capital are equal

Step 1

Concept

If there is no difference between estimated and actual capital, hidden goodwill does not arise. In exams check the difference.

Step 2

Why this answer is correct

The correct answer is A. जब अनुमानित पूंजी और वास्तविक पूंजी बराबर हों / When estimated capital and actual capital are equal. If there is no difference between estimated and actual capital, hidden goodwill does not arise. In exams check the difference.

Step 3

Exam Tip

यदि अनुमानित और वास्तविक पूंजी में अंतर नहीं है तो छिपी सद्भावना नहीं बनती। परीक्षा में अंतर जांचें।

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Question 35/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना के समायोजन में नए साझेदार को क्यों डेबिट किया जा सकता है?

Why may the new partner be debited in goodwill adjustment?

Explanation opens after your attempt

Correct Answer

A. क्योंकि वह लाभ का हिस्सा प्राप्त कर रहा हैBecause he is receiving a share of profit

Step 1

Concept

The new partner receives a share in future profits. Therefore his account may be debited for goodwill.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि वह लाभ का हिस्सा प्राप्त कर रहा है / Because he is receiving a share of profit. The new partner receives a share in future profits. Therefore his account may be debited for goodwill.

Step 3

Exam Tip

नया साझेदार भविष्य के लाभ में हिस्सा लेता है। इसलिए उसके खाते को सद्भावना के लिए डेबिट किया जा सकता है।

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Question 36/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना समायोजन में पुराने साझेदारों को क्यों क्रेडिट किया जाता है?

Why are old partners credited in goodwill adjustment?

Explanation opens after your attempt

Correct Answer

A. क्योंकि वे लाभ का कुछ हिस्सा त्यागते हैंBecause they sacrifice some profit share

Step 1

Concept

Old partners give up a share of future profits for the new partner. Therefore they are credited.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि वे लाभ का कुछ हिस्सा त्यागते हैं / Because they sacrifice some profit share. Old partners give up a share of future profits for the new partner. Therefore they are credited.

Step 3

Exam Tip

पुराने साझेदार नए साझेदार के लिए भविष्य लाभ का हिस्सा छोड़ते हैं। इसलिए उन्हें क्रेडिट किया जाता है।

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Question 37/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पुराने साझेदार (3:2) में हैं और नया अनुपात (2:2:1) है। नए साझेदार का हिस्सा कितना है?

Old partners share in (3:2) and the new ratio is (2:2:1). What is the new partner's share?

Explanation opens after your attempt

Correct Answer

A. (15)

Step 1

Concept

The total of the new ratio is (5). New partner's share is (1/5), and goodwill share is based on it.

Step 2

Why this answer is correct

The correct answer is A. (1 / 5). The total of the new ratio is (5). New partner's share is (1/5), and goodwill share is based on it.

Step 3

Exam Tip

नए अनुपात का योग (5) है। नए साझेदार का हिस्सा (1/5) है और इसी पर सद्भावना का हिस्सा निकलेगा।

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Question 38/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

कुल सद्भावना (₹50000) है और नया अनुपात (2:2:1) है। नए साझेदार की सद्भावना कितनी होगी?

Total goodwill is (₹50000) and the new ratio is (2:2:1). What is the new partner's goodwill share?

Explanation opens after your attempt

Correct Answer

A. (₹10000)

Step 1

Concept

The new partner's share is (1/5). Goodwill share is \(₹50000 \times 1/5=₹10000\).

Step 2

Why this answer is correct

The correct answer is A. (₹10000). The new partner's share is (1/5). Goodwill share is \(₹50000 \times 1/5=₹10000\).

Step 3

Exam Tip

नए साझेदार का हिस्सा (1/5) है। सद्भावना \(₹50000 \times 1/5=₹10000\) होगी।

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Question 39/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

यदि त्याग अनुपात नहीं दिया गया हो और नए साझेदार का हिस्सा पुराने साझेदारों से पुराने अनुपात में लिया गया हो तो प्रीमियम किस अनुपात में बांटेगा?

If sacrificing ratio is not given and the new partner's share is taken from old partners in old ratio, in which ratio will premium be distributed?

Explanation opens after your attempt

Correct Answer

A. पुराने अनुपात मेंOld ratio

Step 1

Concept

When sacrifice is in old ratio, the sacrificing ratio is the old ratio itself. Therefore premium is distributed in old ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराने अनुपात में / Old ratio. When sacrifice is in old ratio, the sacrificing ratio is the old ratio itself. Therefore premium is distributed in old ratio.

Step 3

Exam Tip

जब त्याग पुराने अनुपात में हो तो त्याग अनुपात भी पुराना अनुपात ही होता है। इसलिए प्रीमियम पुराने अनुपात में बांटेगा।

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Question 40/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

यदि पुराने साझेदार बराबर-बराबर त्याग करते हैं तो सद्भावना प्रीमियम कैसे बांटा जाएगा?

If old partners sacrifice equally, how will premium for goodwill be distributed?

Explanation opens after your attempt

Correct Answer

A. बराबर-बराबरEqually

Step 1

Concept

Premium is always distributed in sacrificing ratio. If sacrifice is equal, distribution will also be equal.

Step 2

Why this answer is correct

The correct answer is A. बराबर-बराबर / Equally. Premium is always distributed in sacrificing ratio. If sacrifice is equal, distribution will also be equal.

Step 3

Exam Tip

प्रीमियम हमेशा त्याग अनुपात में बांटा जाता है। बराबर त्याग होने पर वितरण भी बराबर होगा।

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Question 41/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना खाता पुस्तकों में रखने की आधुनिक परीक्षा-प्रवृत्ति में सामान्य सावधानी क्या है?

What is a common caution in modern exam practice regarding Goodwill Account in books?

Explanation opens after your attempt

Correct Answer

A. सद्भावना तभी खोलें जब प्रश्न स्पष्ट कहेOpen Goodwill Account only when the question clearly says so

Step 1

Concept

Often goodwill is adjusted directly through capital accounts. The instruction in the question is very important.

Step 2

Why this answer is correct

The correct answer is A. सद्भावना तभी खोलें जब प्रश्न स्पष्ट कहे / Open Goodwill Account only when the question clearly says so. Often goodwill is adjusted directly through capital accounts. The instruction in the question is very important.

Step 3

Exam Tip

अक्सर सद्भावना को सीधे पूंजी खातों से समायोजित किया जाता है। प्रश्न की निर्देश भाषा बहुत महत्वपूर्ण है।

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Question 42/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

यदि सद्भावना प्रीमियम (₹30000) है और पुराने साझेदार उसे तुरंत निकाल लेते हैं तो कुल बैंक पर क्या प्रभाव होगा?

If premium for goodwill is (₹30000) and old partners immediately withdraw it, what is the net effect on Bank?

Explanation opens after your attempt

Correct Answer

A. शून्य प्रभावNil effect

Step 1

Concept

First (₹30000) comes into Bank and then the same amount is withdrawn. So the net effect is nil.

Step 2

Why this answer is correct

The correct answer is A. शून्य प्रभाव / Nil effect. First (₹30000) comes into Bank and then the same amount is withdrawn. So the net effect is nil.

Step 3

Exam Tip

पहले बैंक में (₹30000) आता है फिर उतना ही निकल जाता है। इसलिए शुद्ध प्रभाव शून्य है।

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Question 43/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना प्रीमियम को पुराने साझेदारों द्वारा निकालने की प्रविष्टि में कौन सा खाता डेबिट होता है?

In the entry for withdrawal of premium for goodwill by old partners, which account is debited?

Explanation opens after your attempt

Correct Answer

A. पुराने साझेदारों के पूंजी खातेOld Partners' Capital Accounts

Step 1

Concept

On withdrawal, old partners' capital decreases. Therefore their capital accounts are debited.

Step 2

Why this answer is correct

The correct answer is A. पुराने साझेदारों के पूंजी खाते / Old Partners' Capital Accounts. On withdrawal, old partners' capital decreases. Therefore their capital accounts are debited.

Step 3

Exam Tip

निकासी पर पुराने साझेदारों की पूंजी घटती है। इसलिए उनके पूंजी खाते डेबिट होते हैं।

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Question 44/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पुराने साझेदारों का त्याग अनुपात (2:1) है और नया साझेदार सद्भावना (₹18000) नकद लाता है। दूसरे पुराने साझेदार को कितना मिलेगा?

Old partners' sacrificing ratio is (2:1) and the new partner brings goodwill (₹18000) in cash. How much will the second old partner get?

Explanation opens after your attempt

Correct Answer

A. (₹6000)

Step 1

Concept

The second partner's part is (1/3). He will get \(₹18000 \times 1/3=₹6000\).

Step 2

Why this answer is correct

The correct answer is A. (₹6000). The second partner's part is (1/3). He will get \(₹18000 \times 1/3=₹6000\).

Step 3

Exam Tip

दूसरे का भाग (1/3) है। \(₹18000 \times 1/3=₹6000\) मिलेगा।

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Question 45/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

फर्म की कुल सद्भावना (₹120000) है और नया साझेदार (1/6) हिस्सा लेता है। प्रीमियम कितना होगा?

Total goodwill of the firm is (₹120000) and the new partner takes (1/6) share. What will be the premium?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

Premium is \(₹120000 \times 1/6=₹20000\). Premium is based on the new partner's profit share.

Step 2

Why this answer is correct

The correct answer is A. (₹20000). Premium is \(₹120000 \times 1/6=₹20000\). Premium is based on the new partner's profit share.

Step 3

Exam Tip

प्रीमियम \(₹120000 \times 1/6=₹20000\) है। नए साझेदार के लाभ हिस्से से प्रीमियम निकलेगा।

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Question 46/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना लेखांकन में त्याग अनुपात का उपयोग मुख्य रूप से किसके लिए होता है?

In goodwill accounting, sacrificing ratio is mainly used for what purpose?

Explanation opens after your attempt

Correct Answer

A. प्रीमियम को पुराने साझेदारों में बांटने के लिएTo distribute premium among old partners

Step 1

Concept

Sacrificing ratio shows who gave up how much profit share. Premium for goodwill is distributed on this basis.

Step 2

Why this answer is correct

The correct answer is A. प्रीमियम को पुराने साझेदारों में बांटने के लिए / To distribute premium among old partners. Sacrificing ratio shows who gave up how much profit share. Premium for goodwill is distributed on this basis.

Step 3

Exam Tip

त्याग अनुपात बताता है कि किसने कितना लाभ हिस्सा छोड़ा। इसी आधार पर सद्भावना प्रीमियम बांटा जाता है।

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Question 47/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना प्रीमियम खाता किस प्रकार का अस्थायी खाता है?

Premium for Goodwill Account is what type of temporary account?

Explanation opens after your attempt

Correct Answer

A. समायोजन खाताAdjustment account

Step 1

Concept

Premium Account is used to receive and distribute the amount to old partners. It is closed afterward.

Step 2

Why this answer is correct

The correct answer is A. समायोजन खाता / Adjustment account. Premium Account is used to receive and distribute the amount to old partners. It is closed afterward.

Step 3

Exam Tip

प्रीमियम खाता राशि प्राप्त करके पुराने साझेदारों को बांटने के लिए उपयोग होता है। बाद में यह बंद हो जाता है।

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Question 48/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

यदि पुराने अनुपात (3:1) में दिखाई दे रही सद्भावना (₹20000) लिखी जाती है तो दूसरे साझेदार को कितना डेबिट होगा?

If existing goodwill of (₹20000) is written off in old ratio (3:1), how much will be debited to the second partner?

Explanation opens after your attempt

Correct Answer

A. (₹5000)

Step 1

Concept

The second partner's old share is (1/4). \(₹20000 \times 1/4=₹5000\) will be debited.

Step 2

Why this answer is correct

The correct answer is A. (₹5000). The second partner's old share is (1/4). \(₹20000 \times 1/4=₹5000\) will be debited.

Step 3

Exam Tip

दूसरे का पुराना भाग (1/4) है। \(₹20000 \times 1/4=₹5000\) डेबिट होगा।

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Question 49/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

किस विधि में सामान्य लाभ दर का उपयोग सद्भावना निकालने में किया जा सकता है?

In which method can normal rate of return be used to calculate goodwill?

Explanation opens after your attempt

Correct Answer

A. पूंजीकरण विधिCapitalization method

Step 1

Concept

In capitalization method, normal rate of return is used to find capitalised value of business. It helps in goodwill calculation.

Step 2

Why this answer is correct

The correct answer is A. पूंजीकरण विधि / Capitalization method. In capitalization method, normal rate of return is used to find capitalised value of business. It helps in goodwill calculation.

Step 3

Exam Tip

पूंजीकरण विधि में सामान्य लाभ दर से व्यवसाय का पूंजीकृत मूल्य निकाला जाता है। यह सद्भावना गणना में सहायक है।

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Question 50/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना लेखांकन में सबसे सही सामान्य नियम कौन सा है?

Which is the most correct general rule in goodwill accounting?

Explanation opens after your attempt

Correct Answer

A. नया साझेदार डेबिट और त्याग करने वाले पुराने साझेदार क्रेडिटNew partner is debited and sacrificing old partners are credited

Step 1

Concept

When goodwill is not brought in cash, the general adjustment debits the new partner. Sacrificing old partners are credited.

Step 2

Why this answer is correct

The correct answer is A. नया साझेदार डेबिट और त्याग करने वाले पुराने साझेदार क्रेडिट / New partner is debited and sacrificing old partners are credited. When goodwill is not brought in cash, the general adjustment debits the new partner. Sacrificing old partners are credited.

Step 3

Exam Tip

जब सद्भावना नकद नहीं लाई जाती तो सामान्य समायोजन में नया साझेदार डेबिट होता है। पुराने त्याग करने वाले साझेदार क्रेडिट होते हैं।

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Question 51/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना का अर्थ व्यवसाय की किस विशेषता से जुड़ा होता है?

Explanation opens after your attempt

Correct Answer

A. अच्छी प्रतिष्ठा और अतिरिक्त कमाई क्षमताGood reputation and extra earning capacity

Step 1

Concept

Goodwill arises from reputation and the ability to earn extra profit. In exams treat it as a beneficial intangible asset.

Step 2

Why this answer is correct

The correct answer is A. अच्छी प्रतिष्ठा और अतिरिक्त कमाई क्षमता / Good reputation and extra earning capacity. Goodwill arises from reputation and the ability to earn extra profit. In exams treat it as a beneficial intangible asset.

Step 3

Exam Tip

सद्भावना फर्म की प्रतिष्ठा और अतिरिक्त लाभ कमाने की क्षमता से बनती है। परीक्षा में इसे अमूर्त लाभदायक संपत्ति मानें।

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Question 52/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नए साझेदार के प्रवेश पर सद्भावना किस बात की भरपाई करती है?

On admission of a new partner, goodwill compensates for what?

Explanation opens after your attempt

Correct Answer

A. पुराने साझेदारों द्वारा छोड़े गए भविष्य लाभ का हिस्साFuture profit share sacrificed by old partners

Step 1

Concept

The new partner gets a share in future profits. So goodwill is given to sacrificing old partners.

Step 2

Why this answer is correct

The correct answer is A. पुराने साझेदारों द्वारा छोड़े गए भविष्य लाभ का हिस्सा / Future profit share sacrificed by old partners. The new partner gets a share in future profits. So goodwill is given to sacrificing old partners.

Step 3

Exam Tip

नए साझेदार को भविष्य के लाभ में हिस्सा मिलता है। इसलिए त्याग करने वाले पुराने साझेदारों को सद्भावना दी जाती है।

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Question 53/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना प्रीमियम को पुराने साझेदारों में बांटने का सही आधार क्या है?

What is the correct basis for distributing premium for goodwill among old partners?

Explanation opens after your attempt

Correct Answer

A. त्याग अनुपातSacrificing ratio

Step 1

Concept

Goodwill is compensation for sacrifice. Therefore it is distributed in the sacrificing ratio.

Step 2

Why this answer is correct

The correct answer is A. त्याग अनुपात / Sacrificing ratio. Goodwill is compensation for sacrifice. Therefore it is distributed in the sacrificing ratio.

Step 3

Exam Tip

सद्भावना त्याग की भरपाई है। इसलिए इसे त्याग अनुपात में बांटा जाता है।

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Question 54/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

यदि नया साझेदार सद्भावना प्रीमियम नकद लाता है तो कौन सा खाता डेबिट होगा?

If the new partner brings premium for goodwill in cash, which account will be debited?

Explanation opens after your attempt

Correct Answer

A. बैंक खाताBank Account

Step 1

Concept

When money comes into cash or bank, Bank Account is debited. Premium Account is credited.

Step 2

Why this answer is correct

The correct answer is A. बैंक खाता / Bank Account. When money comes into cash or bank, Bank Account is debited. Premium Account is credited.

Step 3

Exam Tip

नकद या बैंक में राशि आने पर बैंक खाता डेबिट होता है। प्रीमियम खाता क्रेडिट किया जाता है।

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Question 55/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना प्रीमियम नकद आने पर किस खाते को क्रेडिट किया जाता है?

When premium for goodwill is brought in cash, which account is credited?

Explanation opens after your attempt

Correct Answer

A. सद्भावना प्रीमियम खाताPremium for Goodwill Account

Step 1

Concept

The amount brought as premium is first credited to Premium for Goodwill Account. Later it is distributed to old partners.

Step 2

Why this answer is correct

The correct answer is A. सद्भावना प्रीमियम खाता / Premium for Goodwill Account. The amount brought as premium is first credited to Premium for Goodwill Account. Later it is distributed to old partners.

Step 3

Exam Tip

प्रीमियम के रूप में आई राशि पहले सद्भावना प्रीमियम खाते में क्रेडिट होती है। बाद में इसे पुराने साझेदारों में बांटा जाता है।

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Question 56/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना प्रीमियम खाते को पुराने साझेदारों में बांटते समय कौन सा खाता डेबिट होगा?

Which account is debited when Premium for Goodwill Account is distributed to old partners?

Explanation opens after your attempt

Correct Answer

A. सद्भावना प्रीमियम खाताPremium for Goodwill Account

Step 1

Concept

Premium Account is debited to close it. Old partners' capital accounts are credited.

Step 2

Why this answer is correct

The correct answer is A. सद्भावना प्रीमियम खाता / Premium for Goodwill Account. Premium Account is debited to close it. Old partners' capital accounts are credited.

Step 3

Exam Tip

प्रीमियम खाता बंद करने के लिए उसे डेबिट किया जाता है। पुराने साझेदारों के पूंजी खाते क्रेडिट होते हैं।

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Question 57/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

फर्म की कुल सद्भावना (₹75000) है और नए साझेदार का हिस्सा (1/5) है। नए साझेदार की सद्भावना कितनी होगी?

The firm's total goodwill is (₹75000) and the new partner's share is (1/5). What is the new partner's share of goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

New partner's goodwill is \(₹75000 \times 1/5=₹15000\). First apply the new partner's share to total goodwill.

Step 2

Why this answer is correct

The correct answer is A. (₹15000). New partner's goodwill is \(₹75000 \times 1/5=₹15000\). First apply the new partner's share to total goodwill.

Step 3

Exam Tip

नए साझेदार की सद्भावना \(₹75000 \times 1/5=₹15000\) है। पहले कुल सद्भावना में नया हिस्सा लगाएं।

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Question 58/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

कुल सद्भावना (₹96000) है और नया साझेदार (1/6) हिस्सा लेता है। प्रीमियम राशि क्या होगी?

Total goodwill is (₹96000) and the new partner takes (1/6) share. What is the premium amount?

Explanation opens after your attempt

Correct Answer

A. (₹16000)

Step 1

Concept

Premium will be \(₹96000 \times 1/6=₹16000\). This is the new partner's goodwill share.

Step 2

Why this answer is correct

The correct answer is A. (₹16000). Premium will be \(₹96000 \times 1/6=₹16000\). This is the new partner's goodwill share.

Step 3

Exam Tip

प्रीमियम \(₹96000 \times 1/6=₹16000\) होगा। यही नए साझेदार की सद्भावना है।

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Question 59/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

त्याग अनुपात (4:1) है और सद्भावना प्रीमियम (₹25000) है। पहले पुराने साझेदार को कितना मिलेगा?

Sacrificing ratio is (4:1) and premium for goodwill is (₹25000). How much will the first old partner receive?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

The first partner's share is (4/5). So he will receive \(₹25000 \times 4/5=₹20000\).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). The first partner's share is (4/5). So he will receive \(₹25000 \times 4/5=₹20000\).

Step 3

Exam Tip

पहले का हिस्सा (4/5) है। इसलिए \(₹25000 \times 4/5=₹20000\) मिलेगा।

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Question 60/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

त्याग अनुपात (2:3) है और प्रीमियम (₹50000) है। दूसरे पुराने साझेदार को कितना क्रेडिट होगा?

Sacrificing ratio is (2:3) and premium is (₹50000). How much will be credited to the second old partner?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

The second partner's part is (3/5). \(₹50000 \times 3/5=₹30000\) will be credited.

Step 2

Why this answer is correct

The correct answer is A. (₹30000). The second partner's part is (3/5). \(₹50000 \times 3/5=₹30000\) will be credited.

Step 3

Exam Tip

दूसरे का भाग (3/5) है। \(₹50000 \times 3/5=₹30000\) क्रेडिट होगा।

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Question 61/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

यदि त्याग अनुपात बराबर है और प्रीमियम (₹36000) है तो दो पुराने साझेदारों में प्रत्येक को कितना मिलेगा?

If sacrificing ratio is equal and premium is (₹36000), how much will each of two old partners receive?

Explanation opens after your attempt

Correct Answer

A. (₹18000)

Step 1

Concept

In equal sacrifice, the amount is divided equally. Two equal parts of (₹36000) are (₹18000).

Step 2

Why this answer is correct

The correct answer is A. (₹18000). In equal sacrifice, the amount is divided equally. Two equal parts of (₹36000) are (₹18000).

Step 3

Exam Tip

बराबर त्याग में राशि बराबर बंटती है। (₹36000) के दो बराबर भाग (₹18000) हैं।

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Question 62/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुराने अनुपात (3:2) में पुस्तकों में मौजूद सद्भावना (₹40000) लिखी जाती है। पहले साझेदार को कितना डेबिट होगा?

Existing goodwill of (₹40000) is written off in old ratio (3:2). How much will be debited to the first partner?

Explanation opens after your attempt

Correct Answer

A. (₹24000)

Step 1

Concept

The first partner's old share is (3/5). So \(₹40000 \times 3/5=₹24000\) will be debited.

Step 2

Why this answer is correct

The correct answer is A. (₹24000). The first partner's old share is (3/5). So \(₹40000 \times 3/5=₹24000\) will be debited.

Step 3

Exam Tip

पहले का पुराना भाग (3/5) है। इसलिए \(₹40000 \times 3/5=₹24000\) डेबिट होगा।

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Question 63/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुस्तकों में सद्भावना (₹27000) है और पुराने साझेदार (1:2) में हैं। पहले साझेदार को कितना डेबिट होगा?

Goodwill in books is (₹27000) and old partners share in (1:2). How much will be debited to the first partner?

Explanation opens after your attempt

Correct Answer

A. (₹9000)

Step 1

Concept

The first partner's share is (1/3). So \(₹27000 \times 1/3=₹9000\) will be debited.

Step 2

Why this answer is correct

The correct answer is A. (₹9000). The first partner's share is (1/3). So \(₹27000 \times 1/3=₹9000\) will be debited.

Step 3

Exam Tip

पहले का हिस्सा (1/3) है। इसलिए \(₹27000 \times 1/3=₹9000\) डेबिट होगा।

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Question 64/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुरानी सद्भावना को प्रवेश से पहले लिखने की प्रविष्टि में कौन से खाते डेबिट होते हैं?

In the entry for writing off old goodwill before admission, which accounts are debited?

Explanation opens after your attempt

Correct Answer

A. पुराने साझेदारों के पूंजी खातेOld Partners' Capital Accounts

Step 1

Concept

Old goodwill belongs to old partners. So it is debited to their capital accounts in old ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराने साझेदारों के पूंजी खाते / Old Partners' Capital Accounts. Old goodwill belongs to old partners. So it is debited to their capital accounts in old ratio.

Step 3

Exam Tip

पुरानी सद्भावना पुराने साझेदारों से संबंधित होती है। इसलिए उसे पुराने अनुपात में उनके पूंजी खातों से डेबिट किया जाता है।

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Question 65/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुरानी सद्भावना लिखने की प्रविष्टि में कौन सा खाता क्रेडिट होता है?

Which account is credited in the entry for writing off old goodwill?

Explanation opens after your attempt

Correct Answer

A. सद्भावना खाताGoodwill Account

Step 1

Concept

Goodwill Account is credited to remove it from the books. Old partners' capital accounts are debited.

Step 2

Why this answer is correct

The correct answer is A. सद्भावना खाता / Goodwill Account. Goodwill Account is credited to remove it from the books. Old partners' capital accounts are debited.

Step 3

Exam Tip

सद्भावना खाता हटाने के लिए उसे क्रेडिट किया जाता है। पुराने साझेदारों के पूंजी खाते डेबिट होते हैं।

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Question 66/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

औसत लाभ विधि में सद्भावना निकालने का सामान्य तरीका कौन सा है?

What is the usual way to calculate goodwill under average profit method?

Explanation opens after your attempt

Correct Answer

A. औसत लाभ को वर्षों की खरीद से गुणा करनाMultiply average profit by years' purchase

Step 1

Concept

Under average profit method, average profit is multiplied by years' purchase. This is the direct rule.

Step 2

Why this answer is correct

The correct answer is A. औसत लाभ को वर्षों की खरीद से गुणा करना / Multiply average profit by years' purchase. Under average profit method, average profit is multiplied by years' purchase. This is the direct rule.

Step 3

Exam Tip

औसत लाभ विधि में औसत लाभ को वर्षों की खरीद से गुणा करते हैं। यह सबसे सीधा नियम है।

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Question 67/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

औसत लाभ (₹18000) और वर्षों की खरीद (5) है। सद्भावना कितनी होगी?

Average profit is (₹18000) and years' purchase is (5). What will be the goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹90000)

Step 1

Concept

Goodwill will be \(₹18000 \times 5=₹90000\). Multiply under average profit method.

Step 2

Why this answer is correct

The correct answer is A. (₹90000). Goodwill will be \(₹18000 \times 5=₹90000\). Multiply under average profit method.

Step 3

Exam Tip

सद्भावना \(₹18000 \times 5=₹90000\) होगी। औसत लाभ विधि में गुणा करें।

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Question 68/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

औसत लाभ (₹24000) और वर्षों की खरीद (2) है। नया साझेदार (1/4) हिस्सा लेता है। उसकी सद्भावना कितनी होगी?

Average profit is (₹24000) and years' purchase is (2). The new partner takes (1/4) share. What is his goodwill share?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

Total goodwill is \(₹24000 \times 2=₹48000\). New partner's share is \(₹48000 \times 1/4=₹12000\).

Step 2

Why this answer is correct

The correct answer is A. (₹12000). Total goodwill is \(₹24000 \times 2=₹48000\). New partner's share is \(₹48000 \times 1/4=₹12000\).

Step 3

Exam Tip

कुल सद्भावना \(₹24000 \times 2=₹48000\) है। नए का हिस्सा \(₹48000 \times 1/4=₹12000\) होगा।

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Question 69/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सुपर लाभ विधि में सद्भावना किस आधार पर निकाली जाती है?

Under super profit method, goodwill is calculated on what basis?

Explanation opens after your attempt

Correct Answer

A. सुपर लाभ और वर्षों की खरीदSuper profit and years' purchase

Step 1

Concept

Under super profit method, super profit is multiplied by years' purchase. Earning above normal profit is important.

Step 2

Why this answer is correct

The correct answer is A. सुपर लाभ और वर्षों की खरीद / Super profit and years' purchase. Under super profit method, super profit is multiplied by years' purchase. Earning above normal profit is important.

Step 3

Exam Tip

सुपर लाभ विधि में सुपर लाभ को वर्षों की खरीद से गुणा किया जाता है। सामान्य लाभ से अधिक कमाई महत्वपूर्ण होती है।

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Question 70/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

औसत लाभ (₹62000) और सामान्य लाभ (₹50000) है। सुपर लाभ कितना है?

Average profit is (₹62000) and normal profit is (₹50000). What is the super profit?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

Super profit is (₹62000-₹50000=₹12000). Always subtract normal profit from average profit.

Step 2

Why this answer is correct

The correct answer is A. (₹12000). Super profit is (₹62000-₹50000=₹12000). Always subtract normal profit from average profit.

Step 3

Exam Tip

सुपर लाभ (₹62000-₹50000=₹12000) है। हमेशा औसत लाभ से सामान्य लाभ घटाएं।

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Question 71/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सुपर लाभ (₹15000) और वर्षों की खरीद (4) है। सद्भावना कितनी होगी?

Super profit is (₹15000) and years' purchase is (4). What will be the goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹60000)

Step 1

Concept

Goodwill will be \(₹15000 \times 4=₹60000\). Under super profit method, multiply the super profit.

Step 2

Why this answer is correct

The correct answer is A. (₹60000). Goodwill will be \(₹15000 \times 4=₹60000\). Under super profit method, multiply the super profit.

Step 3

Exam Tip

सद्भावना \(₹15000 \times 4=₹60000\) होगी। सुपर लाभ विधि में सुपर लाभ से गुणा किया जाता है।

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Question 72/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

औसत लाभ (₹70000), सामान्य लाभ (₹55000) और वर्षों की खरीद (3) है। सद्भावना कितनी होगी?

Average profit is (₹70000), normal profit is (₹55000), and years' purchase is (3). What will be the goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹45000)

Step 1

Concept

Super profit is (₹15000). Goodwill will be \(₹15000 \times 3=₹45000\).

Step 2

Why this answer is correct

The correct answer is A. (₹45000). Super profit is (₹15000). Goodwill will be \(₹15000 \times 3=₹45000\).

Step 3

Exam Tip

सुपर लाभ (₹15000) है। सद्भावना \(₹15000 \times 3=₹45000\) होगी।

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Question 73/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सामान्य लाभ किससे जुड़ा होता है?

Normal profit is related to what?

Explanation opens after your attempt

Correct Answer

A. सामान्य प्रतिफल दर और पूंजीNormal rate of return and capital

Step 1

Concept

Normal profit is linked to normal return on capital. It is deducted to find super profit.

Step 2

Why this answer is correct

The correct answer is A. सामान्य प्रतिफल दर और पूंजी / Normal rate of return and capital. Normal profit is linked to normal return on capital. It is deducted to find super profit.

Step 3

Exam Tip

सामान्य लाभ पूंजी पर सामान्य प्रतिफल से जुड़ा होता है। सुपर लाभ निकालने में यह घटाया जाता है।

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Question 74/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पूंजीकरण विधि में सद्भावना कब उत्पन्न हो सकती है?

When may goodwill arise under capitalization method?

Explanation opens after your attempt

Correct Answer

A. जब व्यवसाय का पूंजीकृत मूल्य वास्तविक पूंजी से अधिक होWhen capitalised value of business is more than actual capital

Step 1

Concept

If capitalised value is higher, the difference may be treated as goodwill. This is the basic idea of capitalization method.

Step 2

Why this answer is correct

The correct answer is A. जब व्यवसाय का पूंजीकृत मूल्य वास्तविक पूंजी से अधिक हो / When capitalised value of business is more than actual capital. If capitalised value is higher, the difference may be treated as goodwill. This is the basic idea of capitalization method.

Step 3

Exam Tip

पूंजीकृत मूल्य अधिक हो तो अंतर सद्भावना माना जा सकता है। यह पूंजीकरण विधि की मूल सोच है।

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Question 75/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

छिपी हुई सद्भावना निकालने में नए साझेदार की पूंजी का क्या उपयोग होता है?

How is the new partner's capital used in hidden goodwill calculation?

Explanation opens after your attempt

Correct Answer

A. कुल अनुमानित पूंजी निकालने मेंTo find estimated total capital

Step 1

Concept

New partner's capital and share are used to find estimated total capital. It is then compared with actual capital.

Step 2

Why this answer is correct

The correct answer is A. कुल अनुमानित पूंजी निकालने में / To find estimated total capital. New partner's capital and share are used to find estimated total capital. It is then compared with actual capital.

Step 3

Exam Tip

नए साझेदार की पूंजी और हिस्सा देकर कुल अनुमानित पूंजी निकाली जाती है। फिर वास्तविक पूंजी से तुलना होती है।

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Question 76/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नया साझेदार (1/3) हिस्से के लिए (₹60000) पूंजी लाता है। अनुमानित कुल पूंजी कितनी होगी?

A new partner brings (₹60000) capital for (1/3) share. What will be the estimated total capital?

Explanation opens after your attempt

Correct Answer

A. (₹180000)

Step 1

Concept

Total capital will be \(₹60000 \div 1/3=₹180000\). Divide by the share to find total capital.

Step 2

Why this answer is correct

The correct answer is A. (₹180000). Total capital will be \(₹60000 \div 1/3=₹180000\). Divide by the share to find total capital.

Step 3

Exam Tip

कुल पूंजी \(₹60000 \div 1/3=₹180000\) होगी। हिस्से से कुल पूंजी निकालते समय भाग दें।

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Question 77/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नया साझेदार (1/4) हिस्से के लिए (₹45000) पूंजी लाता है। फर्म की अनुमानित कुल पूंजी कितनी है?

A new partner brings (₹45000) capital for (1/4) share. What is the estimated total capital of the firm?

Explanation opens after your attempt

Correct Answer

A. (₹180000)

Step 1

Concept

Estimated total capital is \(₹45000 \div 1/4=₹180000\). This is the first step in hidden goodwill.

Step 2

Why this answer is correct

The correct answer is A. (₹180000). Estimated total capital is \(₹45000 \div 1/4=₹180000\). This is the first step in hidden goodwill.

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹45000 \div 1/4=₹180000\) है। यह छिपी सद्भावना में पहला कदम है।

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Question 78/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

अनुमानित कुल पूंजी (₹250000) और वास्तविक कुल पूंजी (₹220000) है। छिपी सद्भावना कितनी होगी?

Estimated total capital is (₹250000) and actual total capital is (₹220000). What will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

Hidden goodwill is the difference between the two capital amounts. (₹250000-₹220000=₹30000).

Step 2

Why this answer is correct

The correct answer is A. (₹30000). Hidden goodwill is the difference between the two capital amounts. (₹250000-₹220000=₹30000).

Step 3

Exam Tip

छिपी सद्भावना दोनों पूंजी राशियों का अंतर है। (₹250000-₹220000=₹30000) होगा।

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Question 79/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

यदि अनुमानित पूंजी (₹400000) और वास्तविक पूंजी (₹400000) है तो छिपी सद्भावना क्या होगी?

If estimated capital is (₹400000) and actual capital is (₹400000), what will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

Both capital amounts are equal, so there is no difference. Hidden goodwill will be zero.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. Both capital amounts are equal, so there is no difference. Hidden goodwill will be zero.

Step 3

Exam Tip

दोनों पूंजी बराबर हैं इसलिए कोई अंतर नहीं है। छिपी सद्भावना शून्य होगी।

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Question 80/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नया साझेदार सद्भावना नकद नहीं लाता। सामान्य समायोजन में किसे डेबिट किया जाता है?

The new partner does not bring goodwill in cash. In general adjustment, who is debited?

Explanation opens after your attempt

Correct Answer

A. नए साझेदार का पूंजी या चालू खाताNew partner's Capital or Current Account

Step 1

Concept

If cash is not brought, goodwill is adjusted through the new partner's account. Old partners are credited in sacrificing ratio.

Step 2

Why this answer is correct

The correct answer is A. नए साझेदार का पूंजी या चालू खाता / New partner's Capital or Current Account. If cash is not brought, goodwill is adjusted through the new partner's account. Old partners are credited in sacrificing ratio.

Step 3

Exam Tip

नकद न आने पर नए साझेदार के खाते से सद्भावना समायोजित होती है। पुराने साझेदारों को त्याग अनुपात में क्रेडिट किया जाता है।

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Question 81/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना नकद न लाने पर पुराने साझेदारों को किस अनुपात में क्रेडिट किया जाता है?

When goodwill is not brought in cash, in which ratio are old partners credited?

Explanation opens after your attempt

Correct Answer

A. त्याग अनुपातSacrificing ratio

Step 1

Concept

Old partners are credited according to their sacrifice. This is the main rule of goodwill adjustment.

Step 2

Why this answer is correct

The correct answer is A. त्याग अनुपात / Sacrificing ratio. Old partners are credited according to their sacrifice. This is the main rule of goodwill adjustment.

Step 3

Exam Tip

पुराने साझेदारों को उनके त्याग के अनुसार क्रेडिट किया जाता है। यही सद्भावना समायोजन का मुख्य नियम है।

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Question 82/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

यदि नया साझेदार प्रीमियम का केवल (₹10000) नकद लाता है और कुल प्रीमियम (₹18000) है तो शेष कितना समायोजित होगा?

If the new partner brings only (₹10000) cash out of total premium (₹18000), how much balance will be adjusted?

Explanation opens after your attempt

Correct Answer

A. (₹8000)

Step 1

Concept

Balance premium is (₹18000-₹10000=₹8000). This will be adjusted through the new partner's account.

Step 2

Why this answer is correct

The correct answer is A. (₹8000). Balance premium is (₹18000-₹10000=₹8000). This will be adjusted through the new partner's account.

Step 3

Exam Tip

शेष प्रीमियम (₹18000-₹10000=₹8000) है। यही नए साझेदार के खाते से समायोजित होगा।

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Question 83/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

यदि नया साझेदार प्रीमियम का कुछ भाग नकद लाता है तो नकद भाग की प्रविष्टि में बैंक किस ओर आएगा?

If the new partner brings part of premium in cash, on which side will Bank appear in the entry for the cash part?

Explanation opens after your attempt

Correct Answer

A. डेबिटDebit

Step 1

Concept

When money comes into bank or cash, Bank is debited. The balance amount is adjusted separately.

Step 2

Why this answer is correct

The correct answer is A. डेबिट / Debit. When money comes into bank or cash, Bank is debited. The balance amount is adjusted separately.

Step 3

Exam Tip

नकद या बैंक में राशि आने पर बैंक डेबिट होता है। शेष राशि अलग से समायोजित की जाती है।

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Question 84/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुराने साझेदार सद्भावना प्रीमियम तुरंत निकाल लेते हैं। निकासी की प्रविष्टि में कौन सा खाता क्रेडिट होगा?

Old partners immediately withdraw premium for goodwill. Which account will be credited in the withdrawal entry?

Explanation opens after your attempt

Correct Answer

A. बैंक खाताBank Account

Step 1

Concept

On withdrawal, money goes out from Bank. Therefore Bank Account is credited.

Step 2

Why this answer is correct

The correct answer is A. बैंक खाता / Bank Account. On withdrawal, money goes out from Bank. Therefore Bank Account is credited.

Step 3

Exam Tip

निकासी पर बैंक से राशि बाहर जाती है। इसलिए बैंक खाता क्रेडिट होता है।

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Question 85/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना प्रीमियम निकालने पर पुराने साझेदारों के पूंजी खातों पर क्या प्रभाव होता है?

What is the effect on old partners' capital accounts when premium for goodwill is withdrawn?

Explanation opens after your attempt

Correct Answer

A. वे डेबिट होते हैंThey are debited

Step 1

Concept

Withdrawal reduces old partners' capital. Therefore their capital accounts are debited.

Step 2

Why this answer is correct

The correct answer is A. वे डेबिट होते हैं / They are debited. Withdrawal reduces old partners' capital. Therefore their capital accounts are debited.

Step 3

Exam Tip

निकासी से पुराने साझेदारों की पूंजी कम होती है। इसलिए उनके पूंजी खाते डेबिट किए जाते हैं।

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Question 86/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना प्रीमियम (₹24000) आया और पुराने साझेदारों ने पूरी राशि निकाल ली। बैंक पर शुद्ध प्रभाव क्या होगा?

Premium for goodwill (₹24000) is received and old partners withdraw the full amount. What is the net effect on Bank?

Explanation opens after your attempt

Correct Answer

A. कोई शुद्ध प्रभाव नहींNo net effect

Step 1

Concept

First (₹24000) comes into Bank and then the same amount goes out. So the net effect on Bank is zero.

Step 2

Why this answer is correct

The correct answer is A. कोई शुद्ध प्रभाव नहीं / No net effect. First (₹24000) comes into Bank and then the same amount goes out. So the net effect on Bank is zero.

Step 3

Exam Tip

पहले बैंक में (₹24000) आता है और फिर उतना ही निकल जाता है। इसलिए बैंक पर शुद्ध प्रभाव शून्य है।

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Question 87/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

यदि नया साझेदार (1/5) हिस्सा लेता है और फर्म की सद्भावना (₹50000) है तो सद्भावना प्रीमियम का जर्नल किस राशि से शुरू होगा?

If a new partner takes (1/5) share and firm's goodwill is (₹50000), with what amount will the premium journal start?

Explanation opens after your attempt

Correct Answer

A. (₹10000)

Step 1

Concept

New partner's premium is \(₹50000 \times 1/5=₹10000\). Bank will be debited by this amount if cash is brought.

Step 2

Why this answer is correct

The correct answer is A. (₹10000). New partner's premium is \(₹50000 \times 1/5=₹10000\). Bank will be debited by this amount if cash is brought.

Step 3

Exam Tip

नए का प्रीमियम \(₹50000 \times 1/5=₹10000\) है। बैंक डेबिट इसी राशि से होगा यदि नकद लाया गया हो।

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Question 88/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुराने साझेदार (3:1) में हैं और नया साझेदार (1/4) हिस्सा पुराने अनुपात में लेता है। प्रीमियम किस अनुपात में बंटेगा?

Old partners share in (3:1) and the new partner takes (1/4) share in old ratio. In which ratio will premium be distributed?

Explanation opens after your attempt

Correct Answer

A. (3:1)

Step 1

Concept

When the new share is taken in old ratio, sacrificing ratio is the old ratio itself. So premium is distributed in (3:1).

Step 2

Why this answer is correct

The correct answer is A. (3:1). When the new share is taken in old ratio, sacrificing ratio is the old ratio itself. So premium is distributed in (3:1).

Step 3

Exam Tip

जब नया हिस्सा पुराने अनुपात में लिया जाता है तो त्याग अनुपात पुराना अनुपात ही होता है। इसलिए प्रीमियम (3:1) में बंटेगा।

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Question 89/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुराने साझेदार बराबर त्याग करते हैं और प्रीमियम (₹14000) है। दो साझेदारों में प्रीमियम कैसे बंटेगा?

Old partners sacrifice equally and premium is (₹14000). How will the premium be shared between two partners?

Explanation opens after your attempt

Correct Answer

A. (₹7000) और (₹7000)(₹7000) and (₹7000)

Step 1

Concept

Equal sacrifice means equal right. Divide (₹14000) into two equal parts.

Step 2

Why this answer is correct

The correct answer is A. (₹7000) और (₹7000) / (₹7000) and (₹7000). Equal sacrifice means equal right. Divide (₹14000) into two equal parts.

Step 3

Exam Tip

बराबर त्याग का अर्थ बराबर अधिकार है। (₹14000) को दो बराबर भागों में बांटें।

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Question 90/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नया अनुपात (2:2:1) है। नए साझेदार का हिस्सा कौन सा है यदि वह तीसरा साझेदार है?

The new ratio is (2:2:1). What is the new partner's share if he is the third partner?

Explanation opens after your attempt

Correct Answer

A. (15)

Step 1

Concept

The total of the ratio is (5) and the third partner's part is (1). So the new partner's share is (1/5).

Step 2

Why this answer is correct

The correct answer is A. (1 / 5). The total of the ratio is (5) and the third partner's part is (1). So the new partner's share is (1/5).

Step 3

Exam Tip

अनुपात का कुल (5) है और तीसरे का भाग (1) है। इसलिए नए साझेदार का हिस्सा (1/5) है।

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Question 91/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

कुल सद्भावना (₹65000) है और नया अनुपात (2:2:1) है। तीसरे नए साझेदार की सद्भावना कितनी है?

Total goodwill is (₹65000) and the new ratio is (2:2:1). What is the goodwill of the third new partner?

Explanation opens after your attempt

Correct Answer

A. (₹13000)

Step 1

Concept

The new partner's share is (1/5). Goodwill will be \(₹65000 \times 1/5=₹13000\).

Step 2

Why this answer is correct

The correct answer is A. (₹13000). The new partner's share is (1/5). Goodwill will be \(₹65000 \times 1/5=₹13000\).

Step 3

Exam Tip

नए साझेदार का हिस्सा (1/5) है। सद्भावना \(₹65000 \times 1/5=₹13000\) होगी।

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Question 92/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

यदि प्रश्न में सद्भावना खाता खोलने के लिए स्पष्ट निर्देश न हो तो सामान्यतः क्या सावधानी रखनी चाहिए?

If the question does not clearly instruct to open Goodwill Account, what caution should usually be taken?

Explanation opens after your attempt

Correct Answer

A. सद्भावना को सीधे पूंजी खातों से समायोजित करेंAdjust goodwill directly through capital accounts

Step 1

Concept

In many exam questions, goodwill is adjusted directly. Read the question instruction carefully.

Step 2

Why this answer is correct

The correct answer is A. सद्भावना को सीधे पूंजी खातों से समायोजित करें / Adjust goodwill directly through capital accounts. In many exam questions, goodwill is adjusted directly. Read the question instruction carefully.

Step 3

Exam Tip

कई परीक्षा प्रश्नों में सद्भावना सीधे समायोजित की जाती है। प्रश्न के निर्देश को ध्यान से पढ़ें।

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Question 93/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना प्रीमियम खाता सामान्यतः कब बंद हो जाता है?

When is Premium for Goodwill Account usually closed?

Explanation opens after your attempt

Correct Answer

A. जब राशि पुराने साझेदारों को बांट दी जाती हैWhen the amount is distributed to old partners

Step 1

Concept

Premium Account is only for receiving and distributing the amount. After distribution, it is closed.

Step 2

Why this answer is correct

The correct answer is A. जब राशि पुराने साझेदारों को बांट दी जाती है / When the amount is distributed to old partners. Premium Account is only for receiving and distributing the amount. After distribution, it is closed.

Step 3

Exam Tip

प्रीमियम खाता केवल राशि प्राप्त और वितरित करने के लिए होता है। वितरण के बाद यह बंद हो जाता है।

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Question 94/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना प्रीमियम पुराने साझेदारों की पूंजी में क्रेडिट होने के बाद यदि वे नहीं निकालते तो क्या होगा?

If premium for goodwill is credited to old partners' capital and they do not withdraw it, what happens?

Explanation opens after your attempt

Correct Answer

A. उनकी पूंजी बढ़ी रहेगीTheir capital will remain increased

Step 1

Concept

Credit of premium increases old partners' capital. If not withdrawn, it remains increased.

Step 2

Why this answer is correct

The correct answer is A. उनकी पूंजी बढ़ी रहेगी / Their capital will remain increased. Credit of premium increases old partners' capital. If not withdrawn, it remains increased.

Step 3

Exam Tip

प्रीमियम क्रेडिट होने से पुराने साझेदारों की पूंजी बढ़ती है। निकासी न होने पर वह बढ़ी हुई रहती है।

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Question 95/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नए साझेदार से प्राप्त सद्भावना प्रीमियम फर्म की आय क्यों नहीं माना जाता?

Why is premium for goodwill received from a new partner not treated as firm's income?

Explanation opens after your attempt

Correct Answer

A. क्योंकि यह पुराने साझेदारों के त्याग की क्षतिपूर्ति हैBecause it is compensation for old partners' sacrifice

Step 1

Concept

Premium for goodwill belongs to old partners. It is not normal business income.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि यह पुराने साझेदारों के त्याग की क्षतिपूर्ति है / Because it is compensation for old partners' sacrifice. Premium for goodwill belongs to old partners. It is not normal business income.

Step 3

Exam Tip

सद्भावना प्रीमियम पुराने साझेदारों का अधिकार है। यह सामान्य व्यापार आय नहीं है।

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Question 96/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

यदि त्याग अनुपात (1:2:1) है और प्रीमियम (₹40000) है तो बीच वाले साझेदार को कितना मिलेगा?

If sacrificing ratio is (1:2:1) and premium is (₹40000), how much will the middle partner receive?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

There are (4) total parts and the middle partner has (2) parts. He receives \(₹40000 \times 2/4=₹20000\).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). There are (4) total parts and the middle partner has (2) parts. He receives \(₹40000 \times 2/4=₹20000\).

Step 3

Exam Tip

कुल भाग (4) हैं और बीच वाले का भाग (2) है। उसे \(₹40000 \times 2/4=₹20000\) मिलेगा।

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Question 97/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

फर्म की सद्भावना (₹84000) है और नया साझेदार (1/7) हिस्सा लेता है। नया साझेदार कितना प्रीमियम लाएगा?

The firm's goodwill is (₹84000) and the new partner takes (1/7) share. How much premium will the new partner bring?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

New partner's premium is \(₹84000 \times 1/7=₹12000\). It is based on his profit share.

Step 2

Why this answer is correct

The correct answer is A. (₹12000). New partner's premium is \(₹84000 \times 1/7=₹12000\). It is based on his profit share.

Step 3

Exam Tip

नए साझेदार का प्रीमियम \(₹84000 \times 1/7=₹12000\) है। यह उसके लाभ हिस्से पर आधारित है।

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Question 98/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना के लिए नया साझेदार (₹30000) नकद लाता है। त्याग अनुपात (3:2:1) है। तीसरे पुराने साझेदार को कितना मिलेगा?

New partner brings (₹30000) cash for goodwill. Sacrificing ratio is (3:2:1). How much will the third old partner receive?

Explanation opens after your attempt

Correct Answer

A. (₹5000)

Step 1

Concept

There are (6) total parts and the third partner has (1) part. He receives \(₹30000 \times 1/6=₹5000\).

Step 2

Why this answer is correct

The correct answer is A. (₹5000). There are (6) total parts and the third partner has (1) part. He receives \(₹30000 \times 1/6=₹5000\).

Step 3

Exam Tip

कुल भाग (6) हैं और तीसरे का भाग (1) है। उसे \(₹30000 \times 1/6=₹5000\) मिलेगा।

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Question 99/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना के समायोजन में यदि कोई पुराना साझेदार त्याग नहीं करता तो उसे प्रीमियम से क्या मिलेगा?

In goodwill adjustment, if an old partner makes no sacrifice, what will he get from premium?

Explanation opens after your attempt

Correct Answer

A. कुछ नहींNothing

Step 1

Concept

Premium is given only to sacrificing partners. A partner who makes no sacrifice gets no share of goodwill.

Step 2

Why this answer is correct

The correct answer is A. कुछ नहीं / Nothing. Premium is given only to sacrificing partners. A partner who makes no sacrifice gets no share of goodwill.

Step 3

Exam Tip

प्रीमियम केवल त्याग करने वाले साझेदारों को मिलता है। जो त्याग नहीं करता उसे सद्भावना का हिस्सा नहीं मिलेगा।

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Question 100/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना लेखांकन में सबसे सरल याद रखने योग्य नियम कौन सा है?

What is the simplest rule to remember in goodwill accounting?

Explanation opens after your attempt

Correct Answer

A. नया साझेदार भुगतान करता है और त्याग करने वाले पुराने साझेदार लाभ पाते हैंNew partner pays and sacrificing old partners benefit

Step 1

Concept

Goodwill is the price of the profit share received by the new partner. It is distributed among sacrificing old partners.

Step 2

Why this answer is correct

The correct answer is A. नया साझेदार भुगतान करता है और त्याग करने वाले पुराने साझेदार लाभ पाते हैं / New partner pays and sacrificing old partners benefit. Goodwill is the price of the profit share received by the new partner. It is distributed among sacrificing old partners.

Step 3

Exam Tip

सद्भावना नए साझेदार द्वारा मिले लाभ हिस्से की कीमत है। इसे त्याग करने वाले पुराने साझेदारों में बांटा जाता है।

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Question 101/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नए साझेदार के प्रवेश पर सद्भावना की राशि किस बात पर आधारित होती है?

On admission of a new partner, the amount of goodwill is based on what?

Explanation opens after your attempt

Correct Answer

A. नए साझेदार के लाभ हिस्से परNew partner's profit share

Step 1

Concept

The new partner's goodwill is based on the profit share he receives. In exams multiply total goodwill by the new share.

Step 2

Why this answer is correct

The correct answer is A. नए साझेदार के लाभ हिस्से पर / New partner's profit share. The new partner's goodwill is based on the profit share he receives. In exams multiply total goodwill by the new share.

Step 3

Exam Tip

नया साझेदार जितना लाभ हिस्सा पाता है उसी आधार पर उसकी सद्भावना निकलती है। परीक्षा में कुल सद्भावना को नए हिस्से से गुणा करें।

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Question 102/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नए साझेदार के प्रवेश पर सद्भावना क्यों महत्वपूर्ण होती है?

Why is goodwill important on admission of a new partner?

Explanation opens after your attempt

Correct Answer

A. क्योंकि नया साझेदार भविष्य के लाभ में हिस्सा पाता हैBecause the new partner gets share in future profits

Step 1

Concept

The new partner shares profits earlier enjoyed by old partners. So goodwill compensates old partners.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि नया साझेदार भविष्य के लाभ में हिस्सा पाता है / Because the new partner gets share in future profits. The new partner shares profits earlier enjoyed by old partners. So goodwill compensates old partners.

Step 3

Exam Tip

नया साझेदार पुराने साझेदारों के लाभ हिस्से में भाग लेता है। इसलिए सद्भावना से पुराने साझेदारों की भरपाई होती है।

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Question 103/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

फर्म की कुल सद्भावना (₹90000) है और नया साझेदार (1/10) हिस्सा लेता है। नया साझेदार कितनी सद्भावना लाएगा?

The firm's total goodwill is (₹90000) and the new partner takes (1/10) share. How much goodwill will the new partner bring?

Explanation opens after your attempt

Correct Answer

A. (₹9000)

Step 1

Concept

New partner's goodwill is \(₹90000 \times 1/10=₹9000\). Premium is calculated from the new profit share.

Step 2

Why this answer is correct

The correct answer is A. (₹9000). New partner's goodwill is \(₹90000 \times 1/10=₹9000\). Premium is calculated from the new profit share.

Step 3

Exam Tip

नए साझेदार की सद्भावना \(₹90000 \times 1/10=₹9000\) है। नए लाभ हिस्से से ही प्रीमियम निकाला जाता है।

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Question 104/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सद्भावना प्रीमियम किसे दिया जाता है?

To whom is premium for goodwill given?

Explanation opens after your attempt

Correct Answer

A. त्याग करने वाले पुराने साझेदारों कोTo sacrificing old partners

Step 1

Concept

Premium belongs to sacrificing old partners. It is distributed in sacrificing ratio.

Step 2

Why this answer is correct

The correct answer is A. त्याग करने वाले पुराने साझेदारों को / To sacrificing old partners. Premium belongs to sacrificing old partners. It is distributed in sacrificing ratio.

Step 3

Exam Tip

प्रीमियम त्याग करने वाले पुराने साझेदारों का अधिकार होता है। इसे त्याग अनुपात में बांटा जाता है।

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Question 105/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि सद्भावना प्रीमियम पुराने साझेदारों को त्याग अनुपात में बांटा गया है तो यह किस बात को दिखाता है?

If premium for goodwill is distributed among old partners in sacrificing ratio, what does it show?

Explanation opens after your attempt

Correct Answer

A. पुराने साझेदारों ने लाभ हिस्सा छोड़ा हैOld partners have sacrificed profit share

Step 1

Concept

Sacrificing ratio shows how much profit share old partners gave up. Therefore premium is given in that ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराने साझेदारों ने लाभ हिस्सा छोड़ा है / Old partners have sacrificed profit share. Sacrificing ratio shows how much profit share old partners gave up. Therefore premium is given in that ratio.

Step 3

Exam Tip

त्याग अनुपात बताता है कि पुराने साझेदारों ने कितना लाभ हिस्सा छोड़ा। इसलिए प्रीमियम उसी अनुपात में मिलता है।

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Question 106/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सद्भावना प्रीमियम बांटने के लिए कौन सा अनुपात सबसे सही है?

Which ratio is most correct for distributing premium for goodwill?

Explanation opens after your attempt

Correct Answer

A. त्याग अनुपातSacrificing ratio

Step 1

Concept

Goodwill is compensation for sacrifice. Therefore it is distributed in sacrificing ratio.

Step 2

Why this answer is correct

The correct answer is A. त्याग अनुपात / Sacrificing ratio. Goodwill is compensation for sacrifice. Therefore it is distributed in sacrificing ratio.

Step 3

Exam Tip

सद्भावना त्याग की क्षतिपूर्ति है। इसलिए इसे त्याग अनुपात में ही बांटते हैं।

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Question 107/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सद्भावना प्रीमियम (₹21000) है और त्याग अनुपात (2:5) है। पहले पुराने साझेदार को कितना मिलेगा?

Premium for goodwill is (₹21000) and sacrificing ratio is (2:5). How much will the first old partner receive?

Explanation opens after your attempt

Correct Answer

A. (₹6000)

Step 1

Concept

The first partner's part is (2/7). He will receive \(₹21000 \times 2/7=₹6000\).

Step 2

Why this answer is correct

The correct answer is A. (₹6000). The first partner's part is (2/7). He will receive \(₹21000 \times 2/7=₹6000\).

Step 3

Exam Tip

पहले का भाग (2/7) है। \(₹21000 \times 2/7=₹6000\) मिलेगा।

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Question 108/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि नया साझेदार सद्भावना नकद लाता है तो पहली प्रविष्टि में बैंक खाता कैसा होगा?

If the new partner brings goodwill in cash, how will Bank Account appear in the first entry?

Explanation opens after your attempt

Correct Answer

A. डेबिटDebit

Step 1

Concept

Money comes into the firm, so Bank is debited. Premium Account is credited.

Step 2

Why this answer is correct

The correct answer is A. डेबिट / Debit. Money comes into the firm, so Bank is debited. Premium Account is credited.

Step 3

Exam Tip

राशि फर्म में आती है इसलिए बैंक डेबिट होता है। प्रीमियम खाता क्रेडिट किया जाता है।

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Question 109/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि नया साझेदार सद्भावना नकद नहीं लाता तो पुराने साझेदारों को क्रेडिट करने की राशि किसके खाते से डेबिट की जाती है?

If the new partner does not bring goodwill in cash, the amount credited to old partners is debited to whose account?

Explanation opens after your attempt

Correct Answer

A. नए साझेदार के पूंजी या चालू खाते सेNew partner's capital or current account

Step 1

Concept

When cash is not brought, goodwill is adjusted through the new partner's account. Old partners are credited in sacrificing ratio.

Step 2

Why this answer is correct

The correct answer is A. नए साझेदार के पूंजी या चालू खाते से / New partner's capital or current account. When cash is not brought, goodwill is adjusted through the new partner's account. Old partners are credited in sacrificing ratio.

Step 3

Exam Tip

नकद न आने पर सद्भावना नए साझेदार के खाते से समायोजित होती है। पुराने साझेदार त्याग अनुपात में क्रेडिट होते हैं।

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Question 110/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सद्भावना प्रीमियम पुराने साझेदारों में बांटते समय कौन सा खाता डेबिट किया जाता है?

Which account is debited while distributing premium for goodwill to old partners?

Explanation opens after your attempt

Correct Answer

A. सद्भावना प्रीमियम खाताPremium for Goodwill Account

Step 1

Concept

Premium Account is debited to close it. Old partners' capital accounts are credited.

Step 2

Why this answer is correct

The correct answer is A. सद्भावना प्रीमियम खाता / Premium for Goodwill Account. Premium Account is debited to close it. Old partners' capital accounts are credited.

Step 3

Exam Tip

प्रीमियम खाता बंद करने के लिए उसे डेबिट करते हैं। पुराने साझेदारों के पूंजी खाते क्रेडिट होते हैं।

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Question 111/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

फर्म की कुल सद्भावना (₹54000) है और नया साझेदार (1/6) हिस्सा लेता है। उसका सद्भावना हिस्सा क्या होगा?

Total goodwill of the firm is (₹54000) and the new partner takes (1/6) share. What is his goodwill share?

Explanation opens after your attempt

Correct Answer

A. (₹9000)

Step 1

Concept

New partner's share is \(₹54000 \times 1/6=₹9000\). Multiply total goodwill by new share.

Step 2

Why this answer is correct

The correct answer is A. (₹9000). New partner's share is \(₹54000 \times 1/6=₹9000\). Multiply total goodwill by new share.

Step 3

Exam Tip

नए साझेदार का हिस्सा \(₹54000 \times 1/6=₹9000\) है। सद्भावना निकालते समय कुल राशि को नए हिस्से से गुणा करें।

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Question 112/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

कुल सद्भावना (₹72000) है और नए साझेदार का हिस्सा (1/4) है। प्रीमियम कितना होगा?

Total goodwill is (₹72000) and the new partner's share is (1/4). What will be the premium?

Explanation opens after your attempt

Correct Answer

A. (₹18000)

Step 1

Concept

Premium will be \(₹72000 \times 1/4=₹18000\). This is the new partner's goodwill share.

Step 2

Why this answer is correct

The correct answer is A. (₹18000). Premium will be \(₹72000 \times 1/4=₹18000\). This is the new partner's goodwill share.

Step 3

Exam Tip

प्रीमियम \(₹72000 \times 1/4=₹18000\) होगा। यह नए साझेदार की सद्भावना है।

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Question 113/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

फर्म की सद्भावना (₹45000) है और नया साझेदार (1/5) हिस्सा लेता है। उसे कितनी सद्भावना लानी चाहिए?

Firm's goodwill is (₹45000) and the new partner takes (1/5) share. How much goodwill should he bring?

Explanation opens after your attempt

Correct Answer

A. (₹9000)

Step 1

Concept

New partner's share is \(₹45000 \times 1/5=₹9000\). This will be the premium amount.

Step 2

Why this answer is correct

The correct answer is A. (₹9000). New partner's share is \(₹45000 \times 1/5=₹9000\). This will be the premium amount.

Step 3

Exam Tip

नए साझेदार का हिस्सा \(₹45000 \times 1/5=₹9000\) है। यही प्रीमियम राशि होगी।

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Question 114/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

त्याग अनुपात (3:1) है और प्रीमियम (₹32000) है। पहले पुराने साझेदार को कितना मिलेगा?

Sacrificing ratio is (3:1) and premium is (₹32000). How much will the first old partner get?

Explanation opens after your attempt

Correct Answer

A. (₹24000)

Step 1

Concept

First partner's part is (3/4). So he receives \(₹32000 \times 3/4=₹24000\).

Step 2

Why this answer is correct

The correct answer is A. (₹24000). First partner's part is (3/4). So he receives \(₹32000 \times 3/4=₹24000\).

Step 3

Exam Tip

पहले का भाग (3/4) है। इसलिए \(₹32000 \times 3/4=₹24000\) मिलेगा।

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Question 115/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

त्याग अनुपात (1:4) है और सद्भावना प्रीमियम (₹50000) है। दूसरे पुराने साझेदार को कितना मिलेगा?

Sacrificing ratio is (1:4) and premium for goodwill is (₹50000). How much will the second old partner get?

Explanation opens after your attempt

Correct Answer

A. (₹40000)

Step 1

Concept

The second partner's part is (4/5). He receives \(₹50000 \times 4/5=₹40000\).

Step 2

Why this answer is correct

The correct answer is A. (₹40000). The second partner's part is (4/5). He receives \(₹50000 \times 4/5=₹40000\).

Step 3

Exam Tip

दूसरे का भाग (4/5) है। \(₹50000 \times 4/5=₹40000\) मिलेगा।

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Question 116/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

त्याग अनुपात (2:2:1) है और प्रीमियम (₹25000) है। तीसरे पुराने साझेदार को कितना मिलेगा?

Sacrificing ratio is (2:2:1) and premium is (₹25000). How much will the third old partner get?

Explanation opens after your attempt

Correct Answer

A. (₹5000)

Step 1

Concept

There are (5) total parts and the third partner has (1) part. He receives \(₹25000 \times 1/5=₹5000\).

Step 2

Why this answer is correct

The correct answer is A. (₹5000). There are (5) total parts and the third partner has (1) part. He receives \(₹25000 \times 1/5=₹5000\).

Step 3

Exam Tip

कुल भाग (5) हैं और तीसरे का भाग (1) है। उसे \(₹25000 \times 1/5=₹5000\) मिलेगा।

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Question 117/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि दो पुराने साझेदार बराबर त्याग करते हैं और प्रीमियम (₹28000) है तो प्रत्येक को कितना मिलेगा?

If two old partners sacrifice equally and premium is (₹28000), how much will each receive?

Explanation opens after your attempt

Correct Answer

A. (₹14000)

Step 1

Concept

Equal sacrifice means equal distribution. Half of (₹28000) is (₹14000).

Step 2

Why this answer is correct

The correct answer is A. (₹14000). Equal sacrifice means equal distribution. Half of (₹28000) is (₹14000).

Step 3

Exam Tip

बराबर त्याग का मतलब बराबर वितरण है। (₹28000) का आधा (₹14000) है।

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Question 118/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुस्तकों में दिखाई दे रही पुरानी सद्भावना किस अनुपात में लिखी जाती है?

Existing old goodwill appearing in books is written off in which ratio?

Explanation opens after your attempt

Correct Answer

A. पुराने अनुपात मेंOld ratio

Step 1

Concept

Old goodwill belongs to old partners. Therefore it is written off in old ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराने अनुपात में / Old ratio. Old goodwill belongs to old partners. Therefore it is written off in old ratio.

Step 3

Exam Tip

पुरानी सद्भावना पुराने साझेदारों से संबंधित होती है। इसलिए उसे पुराने अनुपात में लिखते हैं।

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Question 119/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुराने अनुपात (4:1) में पुस्तकों की सद्भावना (₹25000) लिखी जाती है। पहले साझेदार को कितना डेबिट होगा?

Goodwill in books of (₹25000) is written off in old ratio (4:1). How much will be debited to the first partner?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

The first partner's share is (4/5). So \(₹25000 \times 4/5=₹20000\) will be debited.

Step 2

Why this answer is correct

The correct answer is A. (₹20000). The first partner's share is (4/5). So \(₹25000 \times 4/5=₹20000\) will be debited.

Step 3

Exam Tip

पहले का हिस्सा (4/5) है। इसलिए \(₹25000 \times 4/5=₹20000\) डेबिट होगा।

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Question 120/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुस्तकों में सद्भावना (₹36000) है और पुराने साझेदार (2:1) में हैं। दूसरे साझेदार को कितना डेबिट होगा?

Goodwill in books is (₹36000) and old partners share in (2:1). How much will be debited to the second partner?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

The second partner's share is (1/3). \(₹36000 \times 1/3=₹12000\) will be debited.

Step 2

Why this answer is correct

The correct answer is A. (₹12000). The second partner's share is (1/3). \(₹36000 \times 1/3=₹12000\) will be debited.

Step 3

Exam Tip

दूसरे का हिस्सा (1/3) है। \(₹36000 \times 1/3=₹12000\) डेबिट होगा।

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Question 121/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुरानी सद्भावना लिखने की प्रविष्टि में सद्भावना खाता किस ओर जाता है?

In the entry for writing off old goodwill, on which side does Goodwill Account appear?

Explanation opens after your attempt

Correct Answer

A. क्रेडिटCredit

Step 1

Concept

Goodwill Account is credited to remove it. Old partners' capital accounts are debited.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट / Credit. Goodwill Account is credited to remove it. Old partners' capital accounts are debited.

Step 3

Exam Tip

सद्भावना खाता हटाने के लिए उसे क्रेडिट करते हैं। पुराने साझेदारों के पूंजी खाते डेबिट होते हैं।

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Question 122/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुरानी सद्भावना लिखते समय पुराने साझेदारों के पूंजी खातों पर क्या प्रभाव होता है?

What is the effect on old partners' capital accounts while writing off old goodwill?

Explanation opens after your attempt

Correct Answer

A. वे डेबिट होते हैंThey are debited

Step 1

Concept

Writing off old goodwill reduces old partners' capital. Therefore their capital accounts are debited.

Step 2

Why this answer is correct

The correct answer is A. वे डेबिट होते हैं / They are debited. Writing off old goodwill reduces old partners' capital. Therefore their capital accounts are debited.

Step 3

Exam Tip

पुरानी सद्भावना को हटाने पर पुराने साझेदारों की पूंजी घटती है। इसलिए उनके पूंजी खाते डेबिट होते हैं।

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Question 123/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

औसत लाभ (₹22000) है और वर्षों की खरीद (3) है। सद्भावना क्या होगी?

Average profit is (₹22000) and years' purchase is (3). What will be the goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹66000)

Step 1

Concept

Goodwill will be \(₹22000 \times 3=₹66000\). Under average profit method, multiply directly.

Step 2

Why this answer is correct

The correct answer is A. (₹66000). Goodwill will be \(₹22000 \times 3=₹66000\). Under average profit method, multiply directly.

Step 3

Exam Tip

सद्भावना \(₹22000 \times 3=₹66000\) होगी। औसत लाभ विधि में सीधा गुणा करें।

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Question 124/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

औसत लाभ (₹30000) है और वर्षों की खरीद (2) है। नया साझेदार (1/3) हिस्सा लेता है। उसकी सद्भावना कितनी होगी?

Average profit is (₹30000) and years' purchase is (2). The new partner takes (1/3) share. What is his goodwill share?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

Total goodwill is \(₹30000 \times 2=₹60000\). New partner's share is \(₹60000 \times 1/3=₹20000\).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). Total goodwill is \(₹30000 \times 2=₹60000\). New partner's share is \(₹60000 \times 1/3=₹20000\).

Step 3

Exam Tip

कुल सद्भावना \(₹30000 \times 2=₹60000\) है। नए का हिस्सा \(₹60000 \times 1/3=₹20000\) है।

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Question 125/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

औसत लाभ (₹16000) और वर्षों की खरीद (4) है। कुल सद्भावना कितनी होगी?

Average profit is (₹16000) and years' purchase is (4). What will be total goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹64000)

Step 1

Concept

Total goodwill will be \(₹16000 \times 4=₹64000\). Do not forget to multiply by years' purchase.

Step 2

Why this answer is correct

The correct answer is A. (₹64000). Total goodwill will be \(₹16000 \times 4=₹64000\). Do not forget to multiply by years' purchase.

Step 3

Exam Tip

कुल सद्भावना \(₹16000 \times 4=₹64000\) होगी। वर्षों की खरीद से गुणा करना न भूलें।

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Question 126/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

औसत लाभ (₹58000) और सामान्य लाभ (₹46000) है। सुपर लाभ कितना होगा?

Average profit is (₹58000) and normal profit is (₹46000). What will be the super profit?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

Super profit is (₹58000-₹46000=₹12000). Always subtract normal profit from average profit.

Step 2

Why this answer is correct

The correct answer is A. (₹12000). Super profit is (₹58000-₹46000=₹12000). Always subtract normal profit from average profit.

Step 3

Exam Tip

सुपर लाभ (₹58000-₹46000=₹12000) है। हमेशा औसत लाभ से सामान्य लाभ घटाएं।

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Question 127/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सुपर लाभ (₹18000) है और वर्षों की खरीद (3) है। सद्भावना कितनी होगी?

Super profit is (₹18000) and years' purchase is (3). What will be the goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹54000)

Step 1

Concept

Goodwill will be \(₹18000 \times 3=₹54000\). Under super profit method, multiply super profit by years' purchase.

Step 2

Why this answer is correct

The correct answer is A. (₹54000). Goodwill will be \(₹18000 \times 3=₹54000\). Under super profit method, multiply super profit by years' purchase.

Step 3

Exam Tip

सद्भावना \(₹18000 \times 3=₹54000\) होगी। सुपर लाभ विधि में सुपर लाभ को वर्षों की खरीद से गुणा करें।

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Question 128/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

औसत लाभ (₹52000), सामान्य लाभ (₹40000) और वर्षों की खरीद (2) है। सद्भावना क्या होगी?

Average profit is (₹52000), normal profit is (₹40000) and years' purchase is (2). What will be goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹24000)

Step 1

Concept

Super profit is (₹12000). Goodwill will be \(₹12000 \times 2=₹24000\).

Step 2

Why this answer is correct

The correct answer is A. (₹24000). Super profit is (₹12000). Goodwill will be \(₹12000 \times 2=₹24000\).

Step 3

Exam Tip

सुपर लाभ (₹12000) है। सद्भावना \(₹12000 \times 2=₹24000\) होगी।

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Question 129/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सामान्य लाभ निकालने में किसका उपयोग होता है?

What is used to calculate normal profit?

Explanation opens after your attempt

Correct Answer

A. पूंजी और सामान्य प्रतिफल दरCapital and normal rate of return

Step 1

Concept

Normal profit is calculated on capital using normal rate of return. It is deducted while finding super profit.

Step 2

Why this answer is correct

The correct answer is A. पूंजी और सामान्य प्रतिफल दर / Capital and normal rate of return. Normal profit is calculated on capital using normal rate of return. It is deducted while finding super profit.

Step 3

Exam Tip

सामान्य लाभ पूंजी पर सामान्य प्रतिफल के आधार पर निकाला जाता है। सुपर लाभ में इसे घटाया जाता है।

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Question 130/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पूंजीकरण विधि में सद्भावना किस अंतर से निकाली जा सकती है?

Under capitalization method, goodwill can be calculated from which difference?

Explanation opens after your attempt

Correct Answer

A. पूंजीकृत मूल्य और वास्तविक पूंजी का अंतरDifference between capitalised value and actual capital

Step 1

Concept

Under capitalization method, capitalised value is based on earnings. Difference from actual capital may be goodwill.

Step 2

Why this answer is correct

The correct answer is A. पूंजीकृत मूल्य और वास्तविक पूंजी का अंतर / Difference between capitalised value and actual capital. Under capitalization method, capitalised value is based on earnings. Difference from actual capital may be goodwill.

Step 3

Exam Tip

पूंजीकरण विधि में कमाई के आधार पर व्यवसाय का पूंजीकृत मूल्य निकाला जाता है। वास्तविक पूंजी से अंतर सद्भावना हो सकता है।

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Question 131/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

व्यवसाय का पूंजीकृत मूल्य (₹300000) और वास्तविक पूंजी (₹260000) है। सद्भावना कितनी होगी?

Capitalised value of business is (₹300000) and actual capital is (₹260000). What will be goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹40000)

Step 1

Concept

Goodwill is the difference between capitalised value and actual capital. (₹300000-₹260000=₹40000).

Step 2

Why this answer is correct

The correct answer is A. (₹40000). Goodwill is the difference between capitalised value and actual capital. (₹300000-₹260000=₹40000).

Step 3

Exam Tip

सद्भावना पूंजीकृत मूल्य और वास्तविक पूंजी का अंतर है। (₹300000-₹260000=₹40000) होगा।

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Question 132/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

छिपी हुई सद्भावना कब निकाली जा सकती है?

When can hidden goodwill be calculated?

Explanation opens after your attempt

Correct Answer

A. जब नए साझेदार की पूंजी और लाभ हिस्सा दिए होंWhen new partner's capital and profit share are given

Step 1

Concept

Using new partner's capital and share, estimated total capital is found. This may show hidden goodwill.

Step 2

Why this answer is correct

The correct answer is A. जब नए साझेदार की पूंजी और लाभ हिस्सा दिए हों / When new partner's capital and profit share are given. Using new partner's capital and share, estimated total capital is found. This may show hidden goodwill.

Step 3

Exam Tip

नए साझेदार की पूंजी और हिस्सा देकर कुल अनुमानित पूंजी निकाली जाती है। इसी से छिपी सद्भावना मिल सकती है।

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Question 133/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नया साझेदार (1/5) हिस्से के लिए (₹30000) पूंजी लाता है। अनुमानित कुल पूंजी कितनी होगी?

A new partner brings (₹30000) capital for (1/5) share. What will be the estimated total capital?

Explanation opens after your attempt

Correct Answer

A. (₹150000)

Step 1

Concept

Estimated total capital will be \(₹30000 \div 1/5=₹150000\). Divide by the share to find total capital.

Step 2

Why this answer is correct

The correct answer is A. (₹150000). Estimated total capital will be \(₹30000 \div 1/5=₹150000\). Divide by the share to find total capital.

Step 3

Exam Tip

कुल अनुमानित पूंजी \(₹30000 \div 1/5=₹150000\) होगी। हिस्से से कुल पूंजी निकालने के लिए भाग दें।

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Question 134/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नया साझेदार (1/4) हिस्से के लिए (₹70000) पूंजी लाता है। फर्म की अनुमानित कुल पूंजी क्या है?

A new partner brings (₹70000) capital for (1/4) share. What is the estimated total capital of the firm?

Explanation opens after your attempt

Correct Answer

A. (₹280000)

Step 1

Concept

Estimated total capital is \(₹70000 \div 1/4=₹280000\). This is the first step of hidden goodwill.

Step 2

Why this answer is correct

The correct answer is A. (₹280000). Estimated total capital is \(₹70000 \div 1/4=₹280000\). This is the first step of hidden goodwill.

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹70000 \div 1/4=₹280000\) है। यह छिपी सद्भावना का पहला चरण है।

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Question 135/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

अनुमानित कुल पूंजी (₹180000) और वास्तविक कुल पूंजी (₹155000) है। छिपी सद्भावना कितनी होगी?

Estimated total capital is (₹180000) and actual total capital is (₹155000). What will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹25000)

Step 1

Concept

Hidden goodwill is the difference between the two capital amounts. (₹180000-₹155000=₹25000).

Step 2

Why this answer is correct

The correct answer is A. (₹25000). Hidden goodwill is the difference between the two capital amounts. (₹180000-₹155000=₹25000).

Step 3

Exam Tip

छिपी सद्भावना दोनों पूंजी राशियों का अंतर है। (₹180000-₹155000=₹25000) होगा।

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Question 136/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि अनुमानित कुल पूंजी वास्तविक कुल पूंजी के बराबर हो तो छिपी सद्भावना क्या होगी?

If estimated total capital is equal to actual total capital, what will hidden goodwill be?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

When both amounts are equal, there is no difference. So hidden goodwill will be zero.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. When both amounts are equal, there is no difference. So hidden goodwill will be zero.

Step 3

Exam Tip

दोनों राशियां बराबर होने पर कोई अंतर नहीं होता। इसलिए छिपी सद्भावना शून्य होगी।

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Question 137/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नया साझेदार सद्भावना नकद नहीं लाता। सामान्य समायोजन में किस खाते को डेबिट किया जाएगा?

New partner does not bring goodwill in cash. In general adjustment, which account will be debited?

Explanation opens after your attempt

Correct Answer

A. नए साझेदार का पूंजी या चालू खाताNew partner's Capital or Current Account

Step 1

Concept

If cash is not brought, goodwill is adjusted through new partner's account. Old partners are credited in sacrificing ratio.

Step 2

Why this answer is correct

The correct answer is A. नए साझेदार का पूंजी या चालू खाता / New partner's Capital or Current Account. If cash is not brought, goodwill is adjusted through new partner's account. Old partners are credited in sacrificing ratio.

Step 3

Exam Tip

नकद न आने पर नए साझेदार के खाते से सद्भावना समायोजित होती है। पुराने साझेदार त्याग अनुपात में क्रेडिट होते हैं।

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Question 138/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नए साझेदार की कुल सद्भावना (₹20000) है और वह (₹12000) नकद लाता है। शेष कितनी राशि समायोजित होगी?

New partner's total goodwill is (₹20000) and he brings (₹12000) in cash. How much balance will be adjusted?

Explanation opens after your attempt

Correct Answer

A. (₹8000)

Step 1

Concept

Balance amount is (₹20000-₹12000=₹8000). It will be adjusted through the new partner's account.

Step 2

Why this answer is correct

The correct answer is A. (₹8000). Balance amount is (₹20000-₹12000=₹8000). It will be adjusted through the new partner's account.

Step 3

Exam Tip

शेष राशि (₹20000-₹12000=₹8000) है। यह नए साझेदार के खाते से समायोजित होगी।

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Question 139/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि प्रीमियम का कुछ भाग नकद आता है तो नकद भाग की प्रविष्टि में बैंक खाता क्या होगा?

If part of premium is brought in cash, what will Bank Account be in the entry for cash part?

Explanation opens after your attempt

Correct Answer

A. डेबिटDebit

Step 1

Concept

Money comes into the firm, so Bank Account will be debited. The remaining premium will be adjusted separately.

Step 2

Why this answer is correct

The correct answer is A. डेबिट / Debit. Money comes into the firm, so Bank Account will be debited. The remaining premium will be adjusted separately.

Step 3

Exam Tip

राशि फर्म में आती है इसलिए बैंक खाता डेबिट होगा। बाकी प्रीमियम अलग से समायोजित होगा।

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Question 140/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुराने साझेदार सद्भावना प्रीमियम निकाल लेते हैं। निकासी की प्रविष्टि में बैंक खाता किस ओर होगा?

Old partners withdraw premium for goodwill. On which side will Bank Account appear in the withdrawal entry?

Explanation opens after your attempt

Correct Answer

A. क्रेडिटCredit

Step 1

Concept

On withdrawal, money goes out from Bank. Therefore Bank Account is credited.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट / Credit. On withdrawal, money goes out from Bank. Therefore Bank Account is credited.

Step 3

Exam Tip

निकासी पर बैंक से राशि बाहर जाती है। इसलिए बैंक खाता क्रेडिट होता है।

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Question 141/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सद्भावना प्रीमियम निकालते समय पुराने साझेदारों के पूंजी खाते किस ओर होंगे?

When withdrawing premium for goodwill, on which side will old partners' capital accounts appear?

Explanation opens after your attempt

Correct Answer

A. डेबिटDebit

Step 1

Concept

Withdrawal reduces old partners' capital. Therefore their capital accounts are debited.

Step 2

Why this answer is correct

The correct answer is A. डेबिट / Debit. Withdrawal reduces old partners' capital. Therefore their capital accounts are debited.

Step 3

Exam Tip

निकासी से पुराने साझेदारों की पूंजी घटती है। इसलिए उनके पूंजी खाते डेबिट होते हैं।

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Question 142/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि प्रीमियम (₹16000) बैंक में आया और वही पूरा निकाल लिया गया तो बैंक पर शुद्ध प्रभाव क्या होगा?

If premium (₹16000) comes into Bank and the same full amount is withdrawn, what is the net effect on Bank?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

First money comes into Bank and then the same amount goes out. So the net effect is zero.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. First money comes into Bank and then the same amount goes out. So the net effect is zero.

Step 3

Exam Tip

पहले बैंक में राशि आती है और फिर उतनी ही निकलती है। इसलिए शुद्ध प्रभाव शून्य है।

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Question 143/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि पुराने साझेदार नए साझेदार को लाभ हिस्सा पुराने अनुपात में देते हैं तो प्रीमियम किस अनुपात में बांटा जाएगा?

If old partners give profit share to the new partner in old ratio, in which ratio will premium be distributed?

Explanation opens after your attempt

Correct Answer

A. पुराने अनुपात मेंIn old ratio

Step 1

Concept

When sacrifice is in old ratio, sacrificing ratio is also the old ratio. So premium will be distributed in old ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराने अनुपात में / In old ratio. When sacrifice is in old ratio, sacrificing ratio is also the old ratio. So premium will be distributed in old ratio.

Step 3

Exam Tip

जब त्याग पुराने अनुपात में होता है तो त्याग अनुपात भी पुराना अनुपात होता है। इसलिए प्रीमियम पुराने अनुपात में बांटा जाएगा।

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Question 144/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि कोई पुराना साझेदार त्याग नहीं करता तो उसे सद्भावना प्रीमियम से कितना मिलेगा?

If an old partner makes no sacrifice, how much will he receive from premium for goodwill?

Explanation opens after your attempt

Correct Answer

A. कुछ नहींNothing

Step 1

Concept

Premium for goodwill is only for sacrificing partners. A non-sacrificing partner gets no share.

Step 2

Why this answer is correct

The correct answer is A. कुछ नहीं / Nothing. Premium for goodwill is only for sacrificing partners. A non-sacrificing partner gets no share.

Step 3

Exam Tip

सद्भावना प्रीमियम केवल त्याग करने वाले साझेदारों के लिए होता है। त्याग न करने वाले साझेदार को हिस्सा नहीं मिलता।

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Question 145/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नया अनुपात (3:1:1) है और तीसरा साझेदार नया है। उसका लाभ हिस्सा कितना है?

The new ratio is (3:1:1) and the third partner is new. What is his profit share?

Explanation opens after your attempt

Correct Answer

A. (15)

Step 1

Concept

The total of ratio is (5) and third partner's part is (1). So the new partner's share is (1/5).

Step 2

Why this answer is correct

The correct answer is A. (1 / 5). The total of ratio is (5) and third partner's part is (1). So the new partner's share is (1/5).

Step 3

Exam Tip

अनुपात का कुल (5) है और तीसरे का भाग (1) है। इसलिए नए साझेदार का हिस्सा (1/5) है।

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Question 146/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

कुल सद्भावना (₹85000) है और नया अनुपात (3:1:1) है। तीसरे नए साझेदार की सद्भावना कितनी होगी?

Total goodwill is (₹85000) and the new ratio is (3:1:1). What will be the goodwill of the third new partner?

Explanation opens after your attempt

Correct Answer

A. (₹17000)

Step 1

Concept

The third new partner's share is (1/5). Goodwill will be \(₹85000 \times 1/5=₹17000\).

Step 2

Why this answer is correct

The correct answer is A. (₹17000). The third new partner's share is (1/5). Goodwill will be \(₹85000 \times 1/5=₹17000\).

Step 3

Exam Tip

तीसरे नए साझेदार का हिस्सा (1/5) है। सद्भावना \(₹85000 \times 1/5=₹17000\) होगी।

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Question 147/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सद्भावना प्रीमियम फर्म की सामान्य आय क्यों नहीं माना जाता?

Why is premium for goodwill not treated as normal income of the firm?

Explanation opens after your attempt

Correct Answer

A. क्योंकि यह पुराने साझेदारों के त्याग की क्षतिपूर्ति हैBecause it compensates old partners' sacrifice

Step 1

Concept

Premium for goodwill compensates old partners' profit sacrifice. It is not normal business income.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि यह पुराने साझेदारों के त्याग की क्षतिपूर्ति है / Because it compensates old partners' sacrifice. Premium for goodwill compensates old partners' profit sacrifice. It is not normal business income.

Step 3

Exam Tip

सद्भावना प्रीमियम पुराने साझेदारों के लाभ त्याग की भरपाई है। यह सामान्य व्यापार आय नहीं है।

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Question 148/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सद्भावना प्रीमियम खाता कैसा खाता माना जा सकता है?

Premium for Goodwill Account may be considered what kind of account?

Explanation opens after your attempt

Correct Answer

A. अस्थायी समायोजन खाताTemporary adjustment account

Step 1

Concept

Premium Account is used to receive and distribute amount to old partners. It is closed after distribution.

Step 2

Why this answer is correct

The correct answer is A. अस्थायी समायोजन खाता / Temporary adjustment account. Premium Account is used to receive and distribute amount to old partners. It is closed after distribution.

Step 3

Exam Tip

प्रीमियम खाता राशि प्राप्त करके पुराने साझेदारों में बांटने के लिए उपयोग होता है। वितरण के बाद यह बंद हो जाता है।

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Question 149/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि प्रश्न में सद्भावना खाता खोलने का स्पष्ट निर्देश न हो तो सामान्य सावधानी क्या है?

If the question does not clearly instruct to open Goodwill Account, what is the usual caution?

Explanation opens after your attempt

Correct Answer

A. सद्भावना को सीधे पूंजी खातों से समायोजित करेंAdjust goodwill directly through capital accounts

Step 1

Concept

In many questions, goodwill is adjusted directly through capital. Always read the wording carefully.

Step 2

Why this answer is correct

The correct answer is A. सद्भावना को सीधे पूंजी खातों से समायोजित करें / Adjust goodwill directly through capital accounts. In many questions, goodwill is adjusted directly through capital. Always read the wording carefully.

Step 3

Exam Tip

कई प्रश्नों में सद्भावना का सीधा पूंजी समायोजन किया जाता है। हमेशा प्रश्न की भाषा ध्यान से पढ़ें।

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Question 150/150 Easy Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सद्भावना लेखांकन का सबसे आसान याद रखने योग्य नियम कौन सा है?

What is the easiest rule to remember in goodwill accounting?

Explanation opens after your attempt

Correct Answer

A. नया साझेदार भुगतान करता है और त्याग करने वाले पुराने साझेदार लाभ पाते हैंNew partner pays and sacrificing old partners benefit

Step 1

Concept

The new partner gets a future profit share, so he pays. Sacrificing old partners receive the benefit.

Step 2

Why this answer is correct

The correct answer is A. नया साझेदार भुगतान करता है और त्याग करने वाले पुराने साझेदार लाभ पाते हैं / New partner pays and sacrificing old partners benefit. The new partner gets a future profit share, so he pays. Sacrificing old partners receive the benefit.

Step 3

Exam Tip

नया साझेदार भविष्य के लाभ में हिस्सा पाता है इसलिए भुगतान करता है। त्याग करने वाले पुराने साझेदारों को इसका लाभ मिलता है।

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Class 12 Accountancy - Reconstitution Admission Of A Partner - Goodwill Accounting Easy Quiz

सद्भावना लेखांकन में सद्भावना किस प्रकार की संपत्ति मानी जाती है?

Concept

Why this answer is correct

Exam Tip

नए साझेदार के प्रवेश पर सद्भावना का मुख्य कारण क्या होता है?

Concept

Why this answer is correct

Exam Tip

नया साझेदार सद्भावना की राशि किसे क्षतिपूर्ति के रूप में देता है?

Concept

Why this answer is correct

Exam Tip

प्रवेश के समय सद्भावना की प्रीमियम राशि नकद लाई जाए तो पहली जर्नल प्रविष्टि कौन सी होगी?

Concept

Why this answer is correct

Exam Tip

सद्भावना प्रीमियम को पुराने साझेदारों में किस अनुपात में बांटा जाता है?

Concept

Why this answer is correct

Exam Tip

यदि नया साझेदार अपनी सद्भावना का हिस्सा नकद नहीं ला पाता तो कौन सा खाता सामान्यतः डेबिट किया जाता है?

Concept

Why this answer is correct

Exam Tip

कुल सद्भावना (₹60000) है और नए साझेदार का हिस्सा (1/4) है। नए साझेदार की सद्भावना का हिस्सा कितना होगा?

Concept

Why this answer is correct

Exam Tip

कुल सद्भावना (₹90000) है और नया साझेदार (1/3) हिस्सा लेता है। प्रीमियम राशि कितनी होगी?

Concept

Why this answer is correct

Exam Tip

पुराने साझेदारों का त्याग अनुपात (3:2) है और सद्भावना प्रीमियम (₹25000) है। पहले पुराने साझेदार को कितना मिलेगा?

Concept

Why this answer is correct

Exam Tip

त्याग अनुपात (5:3) है और सद्भावना प्रीमियम (₹40000) है। दूसरे पुराने साझेदार को कितना क्रेडिट होगा?

Concept

Why this answer is correct

Exam Tip

सद्भावना प्रीमियम को पुराने साझेदारों के पूंजी खातों में क्रेडिट करने की प्रविष्टि कौन सी है?

Concept

Why this answer is correct

Exam Tip

जब पुराने साझेदार सद्भावना प्रीमियम की राशि निकाल लेते हैं तो किस खाते को क्रेडिट किया जाता है?

Concept

Why this answer is correct

Exam Tip

पुरानी पुस्तकों में दिखाई दे रही सद्भावना को प्रवेश से पहले किस अनुपात में लिख दिया जाता है?

Concept

Why this answer is correct

Exam Tip

यदि सद्भावना खाता पुस्तकों में (₹30000) दिख रहा है और पुराने साझेदार (2:1) में हैं तो पहले साझेदार को कितना डेबिट होगा?

Concept

Why this answer is correct

Exam Tip

पुस्तकों में मौजूद सद्भावना (₹18000) है और पुराने साझेदार (1:2) में हैं। दूसरे साझेदार को कितना डेबिट होगा?

Concept

Why this answer is correct

Exam Tip

सद्भावना की राशि नए साझेदार के प्रवेश पर किस आधार पर तय हो सकती है?

Concept

Why this answer is correct

Exam Tip

औसत लाभ विधि में सद्भावना सामान्यतः कैसे निकाली जाती है?

Concept

Why this answer is correct

Exam Tip

औसत लाभ (₹20000) है और वर्षों की खरीद (3) है। सद्भावना कितनी होगी?

Concept

Why this answer is correct

Exam Tip

औसत लाभ (₹15000) है और वर्षों की खरीद (4) है। यदि नया साझेदार (1/5) हिस्सा लेता है तो उसकी सद्भावना कितनी होगी?

Concept

Why this answer is correct

Exam Tip

सुपर लाभ विधि में सुपर लाभ किसे कहते हैं?

Concept

Why this answer is correct