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Class 12 Accountancy - Reconstitution Retirement Or Death Of A Partner - Deceased Partner’s Share Easy Quiz

Topic Quiz • 150 questions • 40 seconds per question.

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मृत भागीदार के हिस्से से क्या आशय है?

What is meant by deceased partner's share?

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Correct Answer

A. मृत भागीदार को देय कुल राशिTotal amount due to deceased partner

Explanation

Simple Explanation

मृत भागीदार को देय सभी मदों का कुल योग उसका हिस्सा कहलाता है। परीक्षा में इसकी परिभाषा याद रखें। / The total amount due under all items to a deceased partner is called his share. Remember this definition for exams.

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मृत भागीदार के हिस्से का भुगतान सामान्यतः किसे किया जाता है?

To whom is the deceased partner's share usually paid?

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Correct Answer

B. कानूनी प्रतिनिधि कोLegal representative

Explanation

Simple Explanation

मृत भागीदार की राशि उसके कानूनी प्रतिनिधि को दी जाती है। यह एक महत्वपूर्ण नियम है। / The amount is paid to the legal representative of the deceased partner. This is an important rule.

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मृत भागीदार के हिस्से में कौन सी मद शामिल होती है?

Which item is included in a deceased partner's share?

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Correct Answer

A. गुडविल का हिस्साShare of goodwill

Explanation

Simple Explanation

गुडविल का हिस्सा मृत भागीदार को देय राशि में शामिल होता है। / Share of goodwill is included in the amount due to a deceased partner.

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मृत्यु की तिथि तक अर्जित लाभ का हिस्सा किसे दिया जाता है?

Who receives the share of profit earned up to the date of death?

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Correct Answer

B. मृत भागीदार कोDeceased partner

Explanation

Simple Explanation

मृत्यु तिथि तक का लाभ मृत भागीदार का अधिकार होता है। / Profit up to the date of death belongs to the deceased partner.

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मृत भागीदार के हिस्से की गणना का उद्देश्य क्या है?

What is the purpose of calculating the deceased partner's share?

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Correct Answer

A. देय राशि निर्धारित करनाTo determine amount due

Explanation

Simple Explanation

गणना से मृत भागीदार को देय राशि ज्ञात होती है। / Calculation helps determine the amount payable to the deceased partner.

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यदि मृत भागीदार की पूंजी ₹100000 है तो यह उसके हिस्से में शामिल होगी?

If the deceased partner's capital is ₹100000 will it be included in his share?

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Correct Answer

A. हाँYes

Explanation

Simple Explanation

पूंजी मृत भागीदार के हिस्से का प्रमुख भाग होती है। / Capital is a major component of the deceased partner's share.

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मृत भागीदार के हिस्से में संचित लाभ का क्या व्यवहार होता है?

How are accumulated profits treated in a deceased partner's share?

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Correct Answer

A. शामिल किए जाते हैंIncluded

Explanation

Simple Explanation

संचित लाभ में उसका हिस्सा जोड़ा जाता है। / His share of accumulated profits is added.

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मृत भागीदार के हिस्से की राशि किस खाते में स्थानांतरित की जा सकती है?

To which account may the deceased partner's amount be transferred?

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Correct Answer

A. ऋण खाताLoan Account

Explanation

Simple Explanation

अदत्त राशि को ऋण खाते में स्थानांतरित किया जा सकता है। / Unpaid amount may be transferred to a Loan Account.

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गुडविल में मृत भागीदार का हिस्सा क्यों जोड़ा जाता है?

Why is the deceased partner's share of goodwill added?

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Correct Answer

A. क्योंकि वह उसका अधिकार हैBecause it is his right

Explanation

Simple Explanation

गुडविल में उसका हिस्सा उसके अधिकार का भाग है। / His share in goodwill is part of his entitlement.

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मृत भागीदार का हिस्सा किस तिथि तक के लाभ को शामिल कर सकता है?

The deceased partner's share may include profit up to which date?

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Correct Answer

A. मृत्यु की तिथि तकUp to date of death

Explanation

Simple Explanation

लाभ की गणना मृत्यु तिथि तक की जाती है। / Profit is calculated up to the date of death.

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मृत भागीदार के हिस्से में पुनर्मूल्यांकन लाभ का हिस्सा शामिल होगा?

Will share of revaluation profit be included in deceased partner's share?

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Correct Answer

A. हाँYes

Explanation

Simple Explanation

पुनर्मूल्यांकन लाभ में उसका हिस्सा जोड़ा जाता है। / His share of revaluation profit is included.

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मृत भागीदार के हिस्से का भुगतान न होने पर क्या बनता है?

What is created if the deceased partner's share remains unpaid?

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Correct Answer

A. ऋणLoan

Explanation

Simple Explanation

अदत्त राशि फर्म की देयता बनती है। / The unpaid amount becomes a liability of the firm.

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मृत भागीदार के हिस्से में कौन सी मद सामान्यतः नहीं जोड़ी जाती?

Which item is generally not added to deceased partner's share?

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Correct Answer

A. भविष्य का लाभFuture profit

Explanation

Simple Explanation

भविष्य के लाभ पर मृत भागीदार का अधिकार नहीं होता। / A deceased partner has no claim on future profits.

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यदि पूंजी ₹80000 और गुडविल हिस्सा ₹20000 है तो कुल हिस्सा कितना होगा?

If capital is ₹80000 and goodwill share is ₹20000 what is the total share?

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Correct Answer

B. ₹100000

Explanation

Simple Explanation

₹80000 + ₹20000 = ₹100000। सरल जोड़ का प्रयोग करें। / ₹80000 + ₹20000 = ₹100000. Use simple addition.

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मृत भागीदार के हिस्से की देय राशि फर्म के लिए क्या है?

The amount due as deceased partner's share is what for the firm?

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Correct Answer

A. देयताLiability

Explanation

Simple Explanation

यह भुगतान योग्य राशि है इसलिए देयता है। / It is payable by the firm therefore it is a liability.

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मृत भागीदार के हिस्से में आरक्षित निधि का हिस्सा शामिल होता है?

Is share of reserve fund included in deceased partner's share?

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Correct Answer

A. हाँYes

Explanation

Simple Explanation

आरक्षित निधि में उसका हिस्सा जोड़ा जाता है। / His share in reserve fund is added.

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मृत भागीदार का हिस्सा निर्धारित करने के बाद किसे सूचित किया जाता है?

After determining the deceased partner's share who is informed?

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Correct Answer

A. कानूनी प्रतिनिधिLegal representative

Explanation

Simple Explanation

देय राशि की जानकारी कानूनी प्रतिनिधि को दी जाती है। / The legal representative is informed about the amount due.

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यदि मृत भागीदार का हिस्सा ₹150000 है तो यह किसका अधिकार है?

If the deceased partner's share is ₹150000 whose entitlement is it?

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Correct Answer

A. कानूनी प्रतिनिधि काLegal representative's

Explanation

Simple Explanation

यह राशि अंततः कानूनी प्रतिनिधि को देय होती है। / This amount is ultimately payable to the legal representative.

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मृत भागीदार के हिस्से की गणना में पूंजी खाता क्यों महत्वपूर्ण है?

Why is the capital account important in calculating deceased partner's share?

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Correct Answer

A. यह आधार राशि देता हैIt provides the base amount

Explanation

Simple Explanation

पूंजी खाता देय राशि का मुख्य आधार है। / Capital account is the main basis of the amount due.

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मृत भागीदार के हिस्से में अवितरित लाभ का हिस्सा शामिल होगा?

Will undistributed profit share be included in deceased partner's share?

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Correct Answer

A. हाँYes

Explanation

Simple Explanation

अवितरित लाभ में उसका हिस्सा जोड़ा जाता है। / His share of undistributed profit is included.

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यदि पूंजी ₹70000 और आरक्षित निधि हिस्सा ₹10000 है तो कुल कितना होगा?

If capital is ₹70000 and reserve fund share is ₹10000 what is the total?

Explanation opens after your attempt
Correct Answer

C. ₹80000

Explanation

Simple Explanation

₹70000 + ₹10000 = ₹80000। / ₹70000 + ₹10000 = ₹80000.

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मृत भागीदार के हिस्से का भुगतान होने पर देयता का क्या होता है?

What happens to the liability when deceased partner's share is paid?

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Correct Answer

A. समाप्त होती हैIt is settled

Explanation

Simple Explanation

भुगतान से देयता समाप्त हो जाती है। / Payment settles the liability.

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मृत भागीदार के हिस्से में कौन सा तत्व जोड़ने से राशि बढ़ती है?

Which element increases the deceased partner's share?

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Correct Answer

A. गुडविल हिस्साGoodwill share

Explanation

Simple Explanation

गुडविल जोड़ने से कुल देय राशि बढ़ती है। / Adding goodwill increases the total amount due.

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मृत भागीदार के हिस्से का संबंध किस घटना से है?

Deceased partner's share is related to which event?

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Correct Answer

A. भागीदार की मृत्युDeath of partner

Explanation

Simple Explanation

यह विषय भागीदार की मृत्यु से संबंधित है। / This topic relates to the death of a partner.

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यदि मृत भागीदार का लाभ हिस्सा ₹5000 है तो यह कुल हिस्से में जोड़ा जाएगा?

If deceased partner's profit share is ₹5000 will it be added to total share?

Explanation opens after your attempt
Correct Answer

A. हाँYes

Explanation

Simple Explanation

मृत्यु तिथि तक का लाभ हिस्सा जोड़ा जाता है। / Profit share up to death is added.

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मृत भागीदार के हिस्से में हानि का हिस्सा होने पर क्या होगा?

What happens if there is a share of loss relating to deceased partner?

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Correct Answer

A. घटाया जाएगाDeducted

Explanation

Simple Explanation

हानि का हिस्सा देय राशि से घटाया जाता है। / Loss share is deducted from the amount due.

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मृत भागीदार के हिस्से की अंतिम राशि किसे देय होती है?

To whom is the final amount of deceased partner's share payable?

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Correct Answer

A. कानूनी प्रतिनिधिLegal representative

Explanation

Simple Explanation

अंतिम देय राशि कानूनी प्रतिनिधि को मिलती है। / The final amount is payable to the legal representative.

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यदि कुल हिस्सा ₹90000 है और ₹30000 चुका दिए गए तो शेष कितना है?

If total share is ₹90000 and ₹30000 is paid what remains?

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Correct Answer

B. ₹60000

Explanation

Simple Explanation

₹90000 - ₹30000 = ₹60000। / ₹90000 - ₹30000 = ₹60000.

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मृत भागीदार के हिस्से की गणना में कौन सा खाता सहायक है?

Which account helps in calculating deceased partner's share?

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Correct Answer

A. पूंजी खाताCapital Account

Explanation

Simple Explanation

पूंजी खाता मुख्य आधार प्रदान करता है। / Capital account provides the main basis.

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मृत भागीदार के हिस्से में गुडविल का उद्देश्य क्या है?

What is the purpose of including goodwill in deceased partner's share?

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Correct Answer

A. उचित मुआवजा देनाTo provide fair compensation

Explanation

Simple Explanation

गुडविल उचित मूल्य का प्रतिनिधित्व करती है। / Goodwill represents fair value.

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यदि पूंजी ₹60000 और लाभ हिस्सा ₹4000 है तो कुल कितना होगा?

If capital is ₹60000 and profit share is ₹4000 what is the total?

Explanation opens after your attempt
Correct Answer

C. ₹64000

Explanation

Simple Explanation

₹60000 + ₹4000 = ₹64000। / ₹60000 + ₹4000 = ₹64000.

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मृत भागीदार का हिस्सा किस श्रेणी की राशि है?

The deceased partner's share is what type of amount?

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Correct Answer

A. देय राशिAmount payable

Explanation

Simple Explanation

यह फर्म द्वारा भुगतान योग्य राशि है। / It is an amount payable by the firm.

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मृत भागीदार के हिस्से में पुनर्मूल्यांकन हानि होने पर क्या होगा?

What happens if there is a revaluation loss related to the deceased partner?

Explanation opens after your attempt
Correct Answer

A. घटाई जाएगीDeducted

Explanation

Simple Explanation

हानि का हिस्सा कुल राशि से घटाया जाता है। / Loss share is deducted from the total amount.

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मृत भागीदार के हिस्से की गणना में सबसे पहले क्या देखा जाता है?

What is generally considered first while calculating deceased partner's share?

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Correct Answer

A. पूंजी शेषCapital balance

Explanation

Simple Explanation

पूंजी शेष गणना का आधार होता है। / Capital balance forms the basis of calculation.

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यदि कुल हिस्सा ₹120000 है तो यह राशि किसकी देयता है?

If the total share is ₹120000 whose liability is it?

Explanation opens after your attempt
Correct Answer

A. फर्म कीFirm's

Explanation

Simple Explanation

फर्म को यह राशि चुकानी होती है। / The firm has to pay this amount.

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मृत भागीदार के हिस्से में कौन सी मद घटाई जा सकती है?

Which item may be deducted from deceased partner's share?

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Correct Answer

A. आहरणDrawings

Explanation

Simple Explanation

आहरण देय राशि को कम करते हैं। / Drawings reduce the amount due.

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मृत भागीदार के हिस्से का भुगतान होने पर नकद पर क्या प्रभाव होगा?

What happens to cash when deceased partner's share is paid?

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Correct Answer

A. नकद घटेगाCash decreases

Explanation

Simple Explanation

भुगतान से नकद या बैंक शेष घटता है। / Payment reduces cash or bank balance.

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यदि गुडविल हिस्सा ₹15000 और पूंजी ₹85000 है तो कुल हिस्सा कितना है?

If goodwill share is ₹15000 and capital is ₹85000 what is the total share?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹85000 + ₹15000 = ₹100000। / ₹85000 + ₹15000 = ₹100000.

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मृत भागीदार के हिस्से का रिकॉर्ड रखने के लिए कौन सा खाता उपयोग हो सकता है?

Which account may be used to record the deceased partner's amount due?

Explanation opens after your attempt
Correct Answer

A. ऋण खाताLoan Account

Explanation

Simple Explanation

अदत्त राशि को ऋण खाते में रखा जा सकता है। / The unpaid amount may be kept in a Loan Account.

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मृत भागीदार के हिस्से की गणना में निष्पक्षता क्यों आवश्यक है?

Why is fairness important in calculating deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. उचित भुगतान सुनिश्चित करने हेतुTo ensure fair payment

Explanation

Simple Explanation

सही गणना से उचित भुगतान सुनिश्चित होता है। / Correct calculation ensures fair payment.

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यदि कुल हिस्सा ₹50000 और आहरण ₹5000 है तो शुद्ध हिस्सा कितना होगा?

If total share is ₹50000 and drawings are ₹5000 what is the net share?

Explanation opens after your attempt
Correct Answer

B. ₹45000

Explanation

Simple Explanation

₹50000 - ₹5000 = ₹45000। / ₹50000 - ₹5000 = ₹45000.

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मृत भागीदार के हिस्से में संचित हानि का हिस्सा होने पर क्या होगा?

What happens if there is a share of accumulated loss?

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Correct Answer

A. घटाया जाएगाDeducted

Explanation

Simple Explanation

संचित हानि देय राशि को कम करती है। / Accumulated loss reduces the amount due.

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मृत भागीदार के हिस्से का भुगतान किस आधार पर किया जाता है?

On what basis is the deceased partner's share paid?

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Correct Answer

A. गणना की गई देय राशिCalculated amount due

Explanation

Simple Explanation

भुगतान सही गणना पर आधारित होता है। / Payment is based on the correctly calculated amount.

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यदि पूंजी ₹90000 और आहरण ₹10000 है तो शुद्ध राशि कितनी होगी?

If capital is ₹90000 and drawings are ₹10000 what is the net amount?

Explanation opens after your attempt
Correct Answer

B. ₹80000

Explanation

Simple Explanation

₹90000 - ₹10000 = ₹80000। / ₹90000 - ₹10000 = ₹80000.

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मृत भागीदार के हिस्से का संबंध किस खाते से सबसे अधिक है?

The deceased partner's share is most closely related to which account?

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Correct Answer

A. पूंजी खाताCapital Account

Explanation

Simple Explanation

पूंजी खाता इसका मुख्य आधार है। / Capital Account is its primary basis.

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यदि कुल हिस्सा ₹75000 और लाभ हिस्सा ₹5000 जोड़ा जाए तो नया कुल कितना होगा?

If total share is ₹75000 and profit share of ₹5000 is added what is the new total?

Explanation opens after your attempt
Correct Answer

B. ₹80000

Explanation

Simple Explanation

₹75000 + ₹5000 = ₹80000। / ₹75000 + ₹5000 = ₹80000.

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मृत भागीदार के हिस्से में भविष्य के लाभ क्यों शामिल नहीं होते?

Why are future profits not included in deceased partner's share?

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Correct Answer

A. मृत्यु के बाद अधिकार समाप्त हो जाता हैRights end after death

Explanation

Simple Explanation

मृत्यु के बाद भविष्य के लाभ पर दावा नहीं रहता। / There is no claim on future profits after death.

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यदि कुल हिस्सा ₹140000 है और ₹40000 का भुगतान हुआ तो शेष कितना रहेगा?

If total share is ₹140000 and ₹40000 is paid what remains?

Explanation opens after your attempt
Correct Answer

B. ₹100000

Explanation

Simple Explanation

₹140000 - ₹40000 = ₹100000। / ₹140000 - ₹40000 = ₹100000.

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मृत भागीदार के हिस्से की गणना का अंतिम उद्देश्य क्या है?

What is the final objective of calculating deceased partner's share?

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Correct Answer

A. उचित निपटानFair settlement

Explanation

Simple Explanation

उद्देश्य उचित और सही निपटान करना है। / The objective is proper and fair settlement.

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यदि सभी देय मदों को जोड़कर ₹200000 प्राप्त होते हैं तो मृत भागीदार का हिस्सा कितना होगा?

If all due items total ₹200000 what will be the deceased partner's share?

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Correct Answer

C. ₹200000

Explanation

Simple Explanation

सभी देय मदों का योग ही हिस्सा होता है। / The sum of all due items is the deceased partner's share.

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मृत भागीदार के हिस्से की गणना में सबसे पहले किस खाते को देखा जाता है?

Which account is generally examined first while calculating a deceased partner's share?

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Correct Answer

A. पूंजी खाताCapital Account

Explanation

Simple Explanation

पूंजी खाता देय राशि का मुख्य आधार होता है। परीक्षा में इसे याद रखें। / Capital Account is the primary basis for determining the amount due. Remember this for exams.

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मृत भागीदार के हिस्से में कौन सी मद जोड़ी जाती है?

Which item is added to a deceased partner's share?

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Correct Answer

A. गुडविल का हिस्साShare of goodwill

Explanation

Simple Explanation

गुडविल का हिस्सा मृत भागीदार का अधिकार होता है। / The share of goodwill is the entitlement of the deceased partner.

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मृत्यु की तिथि तक का लाभ किसे मिलता है?

Who gets the profit up to the date of death?

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Correct Answer

B. मृत भागीदार कोDeceased partner

Explanation

Simple Explanation

मृत्यु तिथि तक अर्जित लाभ मृत भागीदार का होता है। / Profit earned up to the date of death belongs to the deceased partner.

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यदि मृत भागीदार की पूंजी ₹50000 है तो क्या यह उसके हिस्से में शामिल होगी?

If the deceased partner's capital is ₹50000 will it be included in his share?

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Correct Answer

A. हाँYes

Explanation

Simple Explanation

पूंजी उसके हिस्से का प्रमुख भाग होती है। / Capital is a major component of his share.

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मृत भागीदार के हिस्से में आरक्षित निधि का हिस्सा सामान्यतः क्या किया जाता है?

What is generally done with the share of reserve fund in a deceased partner's share?

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Correct Answer

A. जोड़ा जाता हैAdded

Explanation

Simple Explanation

आरक्षित निधि में उसका हिस्सा जोड़ा जाता है। / His share in reserve fund is added.

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मृत भागीदार के हिस्से की अदत्त राशि को किस खाते में स्थानांतरित किया जा सकता है?

To which account can the unpaid amount of a deceased partner be transferred?

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Correct Answer

A. ऋण खाताLoan Account

Explanation

Simple Explanation

अदत्त राशि को ऋण खाते में रखा जा सकता है। / The unpaid amount can be transferred to a Loan Account.

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यदि पूंजी ₹60000 और गुडविल हिस्सा ₹10000 है तो कुल हिस्सा कितना होगा?

If capital is ₹60000 and goodwill share is ₹10000 what is the total share?

Explanation opens after your attempt
Correct Answer

B. ₹70000

Explanation

Simple Explanation

₹60000 + ₹10000 = ₹70000। / ₹60000 + ₹10000 = ₹70000.

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मृत भागीदार के हिस्से में संचित लाभ का हिस्सा क्या किया जाता है?

How is the share of accumulated profits treated in a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. जोड़ा जाता हैAdded

Explanation

Simple Explanation

संचित लाभ में उसका हिस्सा जोड़ा जाता है। / His share of accumulated profits is added.

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यदि कुल हिस्सा ₹90000 है और ₹20000 का भुगतान हो चुका है तो शेष कितना है?

If total share is ₹90000 and ₹20000 has been paid what remains?

Explanation opens after your attempt
Correct Answer

B. ₹70000

Explanation

Simple Explanation

₹90000 - ₹20000 = ₹70000। / ₹90000 - ₹20000 = ₹70000.

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मृत भागीदार के हिस्से में पुनर्मूल्यांकन लाभ का हिस्सा क्या किया जाता है?

How is the share of revaluation profit treated in a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. जोड़ा जाता हैAdded

Explanation

Simple Explanation

पुनर्मूल्यांकन लाभ में उसका हिस्सा शामिल किया जाता है। / His share of revaluation profit is included.

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मृत भागीदार के हिस्से का भुगतान न होने पर फर्म के लिए वह क्या बनता है?

If unpaid what does the deceased partner's share become for the firm?

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Correct Answer

A. देयताLiability

Explanation

Simple Explanation

भुगतान तक यह फर्म की देयता रहती है। / Until paid it remains a liability of the firm.

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यदि पूंजी ₹80000 और आरक्षित निधि हिस्सा ₹5000 है तो कुल कितना होगा?

If capital is ₹80000 and reserve fund share is ₹5000 what is the total?

Explanation opens after your attempt
Correct Answer

A. ₹85000

Explanation

Simple Explanation

₹80000 + ₹5000 = ₹85000। / ₹80000 + ₹5000 = ₹85000.

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मृत भागीदार का हिस्सा किसे देय होता है?

To whom is a deceased partner's share payable?

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Correct Answer

A. कानूनी प्रतिनिधिLegal representative

Explanation

Simple Explanation

अंतिम भुगतान कानूनी प्रतिनिधि को किया जाता है। / The final payment is made to the legal representative.

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यदि कुल हिस्सा ₹100000 है और आहरण ₹10000 हैं तो शुद्ध हिस्सा कितना होगा?

If total share is ₹100000 and drawings are ₹10000 what is the net share?

Explanation opens after your attempt
Correct Answer

C. ₹90000

Explanation

Simple Explanation

₹100000 - ₹10000 = ₹90000। / ₹100000 - ₹10000 = ₹90000.

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यदि पूंजी ₹70000 और लाभ हिस्सा ₹3000 है तो कुल कितना होगा?

If capital is ₹70000 and profit share is ₹3000 what is the total?

Explanation opens after your attempt
Correct Answer

B. ₹73000

Explanation

Simple Explanation

₹70000 + ₹3000 = ₹73000। / ₹70000 + ₹3000 = ₹73000.

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मृत भागीदार के हिस्से में गुडविल शामिल करने का उद्देश्य क्या है?

What is the purpose of including goodwill in a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. उचित मूल्य देनाTo provide fair value

Explanation

Simple Explanation

गुडविल उचित मुआवजे का भाग है। / Goodwill is part of fair compensation.

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यदि कुल हिस्सा ₹110000 है और ₹10000 का भुगतान हुआ तो शेष कितना है?

If total share is ₹110000 and ₹10000 is paid what remains?

Explanation opens after your attempt
Correct Answer

B. ₹100000

Explanation

Simple Explanation

₹110000 - ₹10000 = ₹100000। / ₹110000 - ₹10000 = ₹100000.

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मृत भागीदार का हिस्सा फर्म की किस श्रेणी में आता है?

Under which category does a deceased partner's share fall for the firm?

Explanation opens after your attempt
Correct Answer

A. देयताLiability

Explanation

Simple Explanation

यह भुगतान योग्य राशि है इसलिए देयता है। / It is payable by the firm therefore it is a liability.

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यदि गुडविल हिस्सा ₹12000 और पूंजी ₹88000 है तो कुल हिस्सा कितना होगा?

If goodwill share is ₹12000 and capital is ₹88000 what is the total share?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹88000 + ₹12000 = ₹100000। / ₹88000 + ₹12000 = ₹100000.

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मृत भागीदार के हिस्से का रिकॉर्ड रखने के लिए कौन सा खाता उपयोगी है?

Which account is useful for recording the deceased partner's amount due?

Explanation opens after your attempt
Correct Answer

A. ऋण खाताLoan Account

Explanation

Simple Explanation

ऋण खाता अदत्त राशि दिखाता है। / Loan Account shows the unpaid amount.

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यदि पूंजी ₹90000 और गुडविल ₹10000 है तो कुल कितना होगा?

If capital is ₹90000 and goodwill is ₹10000 what is the total?

Explanation opens after your attempt
Correct Answer

B. ₹100000

Explanation

Simple Explanation

₹90000 + ₹10000 = ₹100000। / ₹90000 + ₹10000 = ₹100000.

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मृत भागीदार के हिस्से में मृत्यु तिथि तक का लाभ क्यों जोड़ा जाता है?

Why is profit up to the date of death added?

Explanation opens after your attempt
Correct Answer

A. क्योंकि वह उसका अधिकार हैBecause it is his entitlement

Explanation

Simple Explanation

मृत्यु तक अर्जित लाभ पर उसका अधिकार होता है। / He is entitled to profit earned up to the date of death.

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यदि कुल हिस्सा ₹60000 है और संचित हानि ₹5000 है तो शुद्ध राशि कितनी होगी?

If total share is ₹60000 and accumulated loss is ₹5000 what is the net amount?

Explanation opens after your attempt
Correct Answer

B. ₹55000

Explanation

Simple Explanation

₹60000 - ₹5000 = ₹55000। / ₹60000 - ₹5000 = ₹55000.

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मृत भागीदार के हिस्से में पुनर्मूल्यांकन हानि का हिस्सा क्या किया जाता है?

How is the share of revaluation loss treated?

Explanation opens after your attempt
Correct Answer

A. घटाया जाता हैDeducted

Explanation

Simple Explanation

हानि का हिस्सा कुल राशि से घटाया जाता है। / Loss share is deducted from the total amount.

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यदि पूंजी ₹40000 और आरक्षित निधि हिस्सा ₹6000 है तो कुल कितना होगा?

If capital is ₹40000 and reserve fund share is ₹6000 what is the total?

Explanation opens after your attempt
Correct Answer

C. ₹46000

Explanation

Simple Explanation

₹40000 + ₹6000 = ₹46000। / ₹40000 + ₹6000 = ₹46000.

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मृत भागीदार के हिस्से की गणना का मुख्य उद्देश्य क्या है?

What is the main objective of calculating a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. उचित निपटानFair settlement

Explanation

Simple Explanation

उद्देश्य सही देय राशि तय करना है। / The objective is to determine the correct amount due.

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यदि पूंजी ₹50000 और लाभ हिस्सा ₹2000 है तो कुल कितना होगा?

If capital is ₹50000 and profit share is ₹2000 what is the total?

Explanation opens after your attempt
Correct Answer

C. ₹52000

Explanation

Simple Explanation

₹50000 + ₹2000 = ₹52000। / ₹50000 + ₹2000 = ₹52000.

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यदि कुल हिस्सा ₹95000 है और ₹15000 का भुगतान हुआ तो शेष कितना है?

If total share is ₹95000 and ₹15000 is paid what remains?

Explanation opens after your attempt
Correct Answer

C. ₹80000

Explanation

Simple Explanation

₹95000 - ₹15000 = ₹80000। / ₹95000 - ₹15000 = ₹80000.

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मृत भागीदार के हिस्से में अवितरित लाभ का हिस्सा क्या किया जाता है?

How is the share of undistributed profit treated?

Explanation opens after your attempt
Correct Answer

A. जोड़ा जाता हैAdded

Explanation

Simple Explanation

अवितरित लाभ में उसका हिस्सा जोड़ा जाता है। / His share of undistributed profit is added.

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यदि पूंजी ₹65000 और गुडविल ₹5000 है तो कुल हिस्सा कितना होगा?

If capital is ₹65000 and goodwill is ₹5000 what is the total share?

Explanation opens after your attempt
Correct Answer

C. ₹70000

Explanation

Simple Explanation

₹65000 + ₹5000 = ₹70000। / ₹65000 + ₹5000 = ₹70000.

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मृत भागीदार का हिस्सा किस घटना से संबंधित है?

A deceased partner's share is related to which event?

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Correct Answer

A. भागीदार की मृत्युDeath of partner

Explanation

Simple Explanation

यह विषय भागीदार की मृत्यु से संबंधित है। / This topic relates to the death of a partner.

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यदि कुल हिस्सा ₹120000 और आहरण ₹20000 हैं तो शुद्ध राशि कितनी होगी?

If total share is ₹120000 and drawings are ₹20000 what is the net amount?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹120000 - ₹20000 = ₹100000। / ₹120000 - ₹20000 = ₹100000.

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मृत भागीदार के हिस्से में संचित लाभ जोड़ने का कारण क्या है?

Why are accumulated profits added?

Explanation opens after your attempt
Correct Answer

A. वे उसका अधिकार हैंThey are his entitlement

Explanation

Simple Explanation

संचित लाभ में उसका हिस्सा देय होता है। / His share in accumulated profits is payable.

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यदि पूंजी ₹30000 और आरक्षित निधि ₹4000 है तो कुल कितना होगा?

If capital is ₹30000 and reserve fund is ₹4000 what is the total?

Explanation opens after your attempt
Correct Answer

C. ₹34000

Explanation

Simple Explanation

₹30000 + ₹4000 = ₹34000। / ₹30000 + ₹4000 = ₹34000.

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मृत भागीदार के हिस्से का भुगतान होने पर नकद पर क्या प्रभाव पड़ता है?

What is the effect on cash when the deceased partner's share is paid?

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Correct Answer

A. नकद घटता हैCash decreases

Explanation

Simple Explanation

भुगतान से नकद या बैंक शेष कम होता है। / Payment reduces cash or bank balance.

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यदि कुल हिस्सा ₹85000 और हानि हिस्सा ₹5000 है तो शुद्ध राशि कितनी होगी?

If total share is ₹85000 and loss share is ₹5000 what is the net amount?

Explanation opens after your attempt
Correct Answer

B. ₹80000

Explanation

Simple Explanation

₹85000 - ₹5000 = ₹80000। / ₹85000 - ₹5000 = ₹80000.

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यदि पूंजी ₹100000 और गुडविल ₹20000 है तो कुल हिस्सा कितना होगा?

If capital is ₹100000 and goodwill is ₹20000 what is the total share?

Explanation opens after your attempt
Correct Answer

C. ₹120000

Explanation

Simple Explanation

₹100000 + ₹20000 = ₹120000। / ₹100000 + ₹20000 = ₹120000.

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मृत भागीदार के हिस्से में पुनर्मूल्यांकन लाभ क्यों जोड़ा जाता है?

Why is revaluation profit added to the deceased partner's share?

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Correct Answer

A. क्योंकि वह उसका हिस्सा हैBecause it is his share

Explanation

Simple Explanation

पुनर्मूल्यांकन लाभ में उसका अधिकार होता है। / He is entitled to his share of revaluation profit.

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यदि कुल हिस्सा ₹130000 है और ₹30000 का भुगतान हुआ तो शेष कितना है?

If total share is ₹130000 and ₹30000 is paid what remains?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹130000 - ₹30000 = ₹100000। / ₹130000 - ₹30000 = ₹100000.

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मृत भागीदार के हिस्से का अंतिम उद्देश्य क्या है?

What is the final purpose of a deceased partner's share calculation?

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Correct Answer

A. उचित निपटानFair settlement

Explanation

Simple Explanation

इससे सही देय राशि का निपटान होता है। / It ensures proper settlement of the amount due.

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यदि सभी देय मदों का योग ₹150000 है तो हिस्सा कितना होगा?

If all due items total ₹150000 what will be the share?

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Correct Answer

C. ₹150000

Explanation

Simple Explanation

सभी देय मदों का योग ही हिस्सा होता है। / The total of all due items is the share.

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मृत भागीदार के हिस्से में कानूनी प्रतिनिधि का अधिकार किस पर होता है?

The legal representative has a claim on what?

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Correct Answer

A. देय राशिAmount due

Explanation

Simple Explanation

कानूनी प्रतिनिधि केवल देय राशि का अधिकारी होता है। / The legal representative is entitled only to the amount due.

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यदि मृत भागीदार की पूंजी ₹55000 और संचित लाभ का हिस्सा ₹5000 है तो कुल हिस्सा कितना होगा?

If the deceased partner's capital is ₹55000 and share of accumulated profits is ₹5000 what is the total share?

Explanation opens after your attempt
Correct Answer

B. ₹60000

Explanation

Simple Explanation

₹55000 + ₹5000 = ₹60000। सभी देय मदों को जोड़ें। / ₹55000 + ₹5000 = ₹60000. Add all amounts due.

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मृत भागीदार के हिस्से में मृत्यु तिथि तक का ब्याज क्यों जोड़ा जा सकता है?

Why may interest up to the date of death be added to a deceased partner's share?

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Correct Answer

A. क्योंकि वह देय होता हैBecause it is due

Explanation

Simple Explanation

मृत्यु तिथि तक अर्जित देय ब्याज शामिल किया जाता है। / Interest accrued up to the date of death is included.

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यदि कुल देय राशि ₹95000 है और पुनर्मूल्यांकन हानि ₹5000 है तो शुद्ध राशि कितनी होगी?

If total amount due is ₹95000 and revaluation loss is ₹5000 what is the net amount?

Explanation opens after your attempt
Correct Answer

B. ₹90000

Explanation

Simple Explanation

₹95000 - ₹5000 = ₹90000। हानि घटाई जाती है। / ₹95000 - ₹5000 = ₹90000. Loss is deducted.

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मृत भागीदार के हिस्से में कौन सी मद उसके दावे को बढ़ाती है?

Which item increases the deceased partner's claim?

Explanation opens after your attempt
Correct Answer

A. गुडविल का हिस्साShare of goodwill

Explanation

Simple Explanation

गुडविल का हिस्सा कुल देय राशि बढ़ाता है। / The share of goodwill increases the total amount due.

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यदि पूंजी ₹75000 और गुडविल हिस्सा ₹15000 है तो कुल हिस्सा कितना होगा?

If capital is ₹75000 and goodwill share is ₹15000 what is the total share?

Explanation opens after your attempt
Correct Answer

B. ₹90000

Explanation

Simple Explanation

₹75000 + ₹15000 = ₹90000। / ₹75000 + ₹15000 = ₹90000.

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मृत भागीदार का हिस्सा निर्धारित होने के बाद उसका भुगतान न होने पर क्या माना जाता है?

After determination if the deceased partner's share is not paid what is it considered?

Explanation opens after your attempt
Correct Answer

A. फर्म की देयताFirm's liability

Explanation

Simple Explanation

अदत्त राशि भुगतान तक देयता रहती है। / The unpaid amount remains a liability until payment.

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यदि कुल हिस्सा ₹125000 है और ₹25000 का भुगतान किया गया है तो शेष कितना रहेगा?

If total share is ₹125000 and ₹25000 has been paid what balance remains?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹125000 - ₹25000 = ₹100000। / ₹125000 - ₹25000 = ₹100000.

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मृत भागीदार के हिस्से में कानूनी प्रतिनिधि को भुगतान करने का मुख्य कारण क्या है?

What is the main reason for paying the deceased partner's share to the legal representative?

Explanation opens after your attempt
Correct Answer

A. वह मृत भागीदार के अधिकारों का प्रतिनिधित्व करता हैHe represents the rights of the deceased partner

Explanation

Simple Explanation

कानूनी प्रतिनिधि मृत भागीदार के दावे का अधिकारी होता है। / The legal representative is entitled to the deceased partner's claim.

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मृत भागीदार की पूंजी का शेष किसमें शामिल होता है?

The balance of a deceased partner's capital is included in which amount?

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Correct Answer

A. मृत भागीदार के हिस्से मेंDeceased partner's share

Explanation

Simple Explanation

पूंजी शेष उसके दावे का प्रमुख भाग है। इसे अवश्य याद रखें। / Capital balance is a major part of his claim. Remember this point.

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गुडविल में मृत भागीदार का हिस्सा क्या किया जाता है?

How is the deceased partner's share of goodwill treated?

Explanation opens after your attempt
Correct Answer

A. जोड़ा जाता हैAdded

Explanation

Simple Explanation

गुडविल का हिस्सा देय राशि में जोड़ा जाता है। / The share of goodwill is added to the amount due.

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मृत्यु की तिथि तक अर्जित लाभ किसका अधिकार होता है?

Who is entitled to profit earned up to the date of death?

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Correct Answer

A. मृत भागीदारDeceased partner

Explanation

Simple Explanation

मृत्यु तिथि तक का लाभ मृत भागीदार का अधिकार है। / Profit up to the date of death belongs to the deceased partner.

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आरक्षित निधि में मृत भागीदार का हिस्सा क्या किया जाता है?

What is done with the deceased partner's share in reserve fund?

Explanation opens after your attempt
Correct Answer

A. जोड़ा जाता हैAdded

Explanation

Simple Explanation

आरक्षित निधि का हिस्सा भी उसके दावे में शामिल होता है। / The reserve fund share is also included in his claim.

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यदि पूंजी ₹40000 और गुडविल हिस्सा ₹5000 है तो कुल हिस्सा कितना होगा?

If capital is ₹40000 and goodwill share is ₹5000 what is the total share?

Explanation opens after your attempt
Correct Answer

B. ₹45000

Explanation

Simple Explanation

₹40000 + ₹5000 = ₹45000। जोड़ सही करें। / ₹40000 + ₹5000 = ₹45000. Add correctly.

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अदत्त मृत भागीदार राशि को किस खाते में स्थानांतरित किया जा सकता है?

The unpaid amount due to a deceased partner may be transferred to which account?

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Correct Answer

A. ऋण खाताLoan Account

Explanation

Simple Explanation

अदत्त राशि को ऋण खाते में दिखाया जा सकता है। / The unpaid amount may be shown in the Loan Account.

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भविष्य के लाभ मृत भागीदार के हिस्से में क्यों नहीं जोड़े जाते?

Why are future profits not added to the deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. अधिकार समाप्त हो जाता हैRight ceases

Explanation

Simple Explanation

मृत्यु के बाद भविष्य के लाभ पर अधिकार नहीं रहता। / There is no right to future profits after death.

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संचित लाभ में मृत भागीदार का हिस्सा क्या किया जाता है?

How is the deceased partner's share of accumulated profits treated?

Explanation opens after your attempt
Correct Answer

A. जोड़ा जाता हैAdded

Explanation

Simple Explanation

संचित लाभ में उसका हिस्सा देय राशि बढ़ाता है। / His share of accumulated profits increases the amount due.

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यदि कुल हिस्सा ₹70000 है और ₹10000 का भुगतान हो चुका है तो शेष कितना है?

If total share is ₹70000 and ₹10000 has been paid what balance remains?

Explanation opens after your attempt
Correct Answer

C. ₹60000

Explanation

Simple Explanation

₹70000 - ₹10000 = ₹60000। / ₹70000 - ₹10000 = ₹60000.

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पुनर्मूल्यांकन लाभ में मृत भागीदार का हिस्सा क्या किया जाता है?

How is the deceased partner's share of revaluation profit treated?

Explanation opens after your attempt
Correct Answer

A. जोड़ा जाता हैAdded

Explanation

Simple Explanation

पुनर्मूल्यांकन लाभ का हिस्सा देय राशि में जोड़ा जाता है। / The share of revaluation profit is added to the amount due.

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मृत भागीदार की देय राशि फर्म के लिए क्या होती है?

What is the deceased partner's amount due for the firm?

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Correct Answer

A. देयताLiability

Explanation

Simple Explanation

यह फर्म द्वारा चुकाई जाने वाली राशि है। / It is an amount payable by the firm.

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यदि पूंजी ₹60000 और आरक्षित निधि हिस्सा ₹4000 है तो कुल कितना होगा?

If capital is ₹60000 and reserve fund share is ₹4000 what is the total?

Explanation opens after your attempt
Correct Answer

B. ₹64000

Explanation

Simple Explanation

₹60000 + ₹4000 = ₹64000। / ₹60000 + ₹4000 = ₹64000.

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आहरण का मृत भागीदार के हिस्से पर क्या प्रभाव पड़ता है?

What is the effect of drawings on the deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. घटाते हैंReduce

Explanation

Simple Explanation

आहरण देय राशि को कम करते हैं। / Drawings reduce the amount due.

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यदि कुल हिस्सा ₹90000 और आहरण ₹5000 हैं तो शुद्ध राशि कितनी होगी?

If total share is ₹90000 and drawings are ₹5000 what is the net amount?

Explanation opens after your attempt
Correct Answer

B. ₹85000

Explanation

Simple Explanation

₹90000 - ₹5000 = ₹85000। / ₹90000 - ₹5000 = ₹85000.

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संचित हानि का हिस्सा मृत भागीदार के दावे पर क्या प्रभाव डालता है?

What effect does the share of accumulated loss have on the deceased partner's claim?

Explanation opens after your attempt
Correct Answer

A. घटाता हैReduces

Explanation

Simple Explanation

संचित हानि कुल देय राशि कम करती है। / Accumulated loss reduces the total amount due.

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यदि पूंजी ₹50000 और लाभ हिस्सा ₹3000 है तो कुल कितना होगा?

If capital is ₹50000 and profit share is ₹3000 what is the total?

Explanation opens after your attempt
Correct Answer

C. ₹53000

Explanation

Simple Explanation

₹50000 + ₹3000 = ₹53000। / ₹50000 + ₹3000 = ₹53000.

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गुडविल का हिस्सा जोड़ने का मुख्य कारण क्या है?

What is the main reason for adding goodwill share?

Explanation opens after your attempt
Correct Answer

A. उचित मूल्य देनाTo provide fair value

Explanation

Simple Explanation

गुडविल उचित निपटान सुनिश्चित करती है। / Goodwill ensures fair settlement.

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यदि कुल हिस्सा ₹100000 है और ₹20000 भुगतान किया गया है तो शेष कितना है?

If total share is ₹100000 and ₹20000 is paid what remains?

Explanation opens after your attempt
Correct Answer

C. ₹80000

Explanation

Simple Explanation

₹100000 - ₹20000 = ₹80000। / ₹100000 - ₹20000 = ₹80000.

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यदि पूंजी ₹80000 और गुडविल ₹10000 है तो कुल हिस्सा कितना होगा?

If capital is ₹80000 and goodwill is ₹10000 what is the total share?

Explanation opens after your attempt
Correct Answer

B. ₹90000

Explanation

Simple Explanation

₹80000 + ₹10000 = ₹90000। / ₹80000 + ₹10000 = ₹90000.

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मृत भागीदार के हिस्से का अंतिम भुगतान किसे मिलता है?

Who receives the final payment of the deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. कानूनी प्रतिनिधिLegal representative

Explanation

Simple Explanation

भुगतान कानूनी प्रतिनिधि को किया जाता है। / Payment is made to the legal representative.

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यदि कुल हिस्सा ₹65000 और संचित हानि ₹5000 है तो शुद्ध राशि कितनी होगी?

If total share is ₹65000 and accumulated loss is ₹5000 what is the net amount?

Explanation opens after your attempt
Correct Answer

B. ₹60000

Explanation

Simple Explanation

₹65000 - ₹5000 = ₹60000। / ₹65000 - ₹5000 = ₹60000.

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यदि पूंजी ₹70000 और आरक्षित निधि हिस्सा ₹8000 है तो कुल कितना होगा?

If capital is ₹70000 and reserve fund share is ₹8000 what is the total?

Explanation opens after your attempt
Correct Answer

B. ₹78000

Explanation

Simple Explanation

₹70000 + ₹8000 = ₹78000। / ₹70000 + ₹8000 = ₹78000.

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यदि कुल हिस्सा ₹85000 और लाभ हिस्सा ₹5000 जोड़ा जाए तो नया कुल कितना होगा?

If total share is ₹85000 and profit share of ₹5000 is added what is the new total?

Explanation opens after your attempt
Correct Answer

B. ₹90000

Explanation

Simple Explanation

₹85000 + ₹5000 = ₹90000। / ₹85000 + ₹5000 = ₹90000.

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देय राशि का भुगतान होने पर फर्म की देयता का क्या होता है?

What happens to the firm's liability after payment of the amount due?

Explanation opens after your attempt
Correct Answer

A. समाप्त होती हैSettled

Explanation

Simple Explanation

भुगतान के बाद देयता समाप्त हो जाती है। / The liability is settled after payment.

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यदि पूंजी ₹45000 और लाभ हिस्सा ₹4000 है तो कुल कितना होगा?

If capital is ₹45000 and profit share is ₹4000 what is the total?

Explanation opens after your attempt
Correct Answer

C. ₹49000

Explanation

Simple Explanation

₹45000 + ₹4000 = ₹49000। / ₹45000 + ₹4000 = ₹49000.

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भविष्य का लाभ मृत भागीदार के हिस्से में सामान्यतः क्यों नहीं आता?

Why is future profit generally not included in the deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. अधिकार समाप्त हो जाता हैRight ceases

Explanation

Simple Explanation

भविष्य की आय पर उसका अधिकार नहीं रहता। / He has no right over future earnings.

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अवितरित लाभ का हिस्सा मृत भागीदार के खाते में क्या किया जाता है?

How is the share of undistributed profit treated in the deceased partner's account?

Explanation opens after your attempt
Correct Answer

A. जोड़ा जाता हैAdded

Explanation

Simple Explanation

अवितरित लाभ में उसका हिस्सा जोड़ा जाता है। / His share of undistributed profit is added.

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यदि पूंजी ₹65000 और गुडविल ₹7000 है तो कुल हिस्सा कितना होगा?

If capital is ₹65000 and goodwill is ₹7000 what is the total share?

Explanation opens after your attempt
Correct Answer

B. ₹72000

Explanation

Simple Explanation

₹65000 + ₹7000 = ₹72000। / ₹65000 + ₹7000 = ₹72000.

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मृत भागीदार का हिस्सा फर्म के लेखों में किस रूप में दिख सकता है?

How may the deceased partner's amount appear in the firm's books?

Explanation opens after your attempt
Correct Answer

A. ऋणLoan

Explanation

Simple Explanation

अदत्त राशि ऋण के रूप में दिखाई जा सकती है। / The unpaid amount may appear as a loan.

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यदि कुल हिस्सा ₹115000 और आहरण ₹15000 हैं तो शुद्ध राशि कितनी होगी?

If total share is ₹115000 and drawings are ₹15000 what is the net amount?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹115000 - ₹15000 = ₹100000। / ₹115000 - ₹15000 = ₹100000.

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यदि पूंजी ₹35000 और आरक्षित निधि ₹5000 है तो कुल कितना होगा?

If capital is ₹35000 and reserve fund is ₹5000 what is the total?

Explanation opens after your attempt
Correct Answer

B. ₹40000

Explanation

Simple Explanation

₹35000 + ₹5000 = ₹40000। / ₹35000 + ₹5000 = ₹40000.

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यदि कुल हिस्सा ₹88000 और हानि हिस्सा ₹8000 है तो शुद्ध राशि कितनी होगी?

If total share is ₹88000 and loss share is ₹8000 what is the net amount?

Explanation opens after your attempt
Correct Answer

C. ₹80000

Explanation

Simple Explanation

₹88000 - ₹8000 = ₹80000। / ₹88000 - ₹8000 = ₹80000.

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मृत भागीदार के हिस्से की सही गणना क्यों आवश्यक है?

Why is correct calculation of the deceased partner's share necessary?

Explanation opens after your attempt
Correct Answer

A. उचित भुगतान हेतुFor fair payment

Explanation

Simple Explanation

सही गणना से उचित भुगतान सुनिश्चित होता है। / Correct calculation ensures fair payment.

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यदि पूंजी ₹90000 और गुडविल ₹15000 है तो कुल हिस्सा कितना होगा?

If capital is ₹90000 and goodwill is ₹15000 what is the total share?

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Correct Answer

B. ₹105000

Explanation

Simple Explanation

₹90000 + ₹15000 = ₹105000। / ₹90000 + ₹15000 = ₹105000.

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पुनर्मूल्यांकन लाभ में मृत भागीदार का अधिकार क्यों होता है?

Why is the deceased partner entitled to revaluation profit?

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A. क्योंकि वह मृत्यु तिथि तक भागीदार थाHe was a partner up to the date of death

Explanation

Simple Explanation

मृत्यु तिथि तक के लाभ में उसका हिस्सा होता है। / He shares profits up to the date of death.

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यदि कुल हिस्सा ₹140000 है और ₹40000 का भुगतान किया गया है तो शेष कितना है?

If total share is ₹140000 and ₹40000 has been paid what remains?

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B. ₹100000

Explanation

Simple Explanation

₹140000 - ₹40000 = ₹100000। / ₹140000 - ₹40000 = ₹100000.

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यदि सभी देय मदों का कुल ₹160000 है तो हिस्सा कितना होगा?

If all due items total ₹160000 what will be the share?

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C. ₹160000

Explanation

Simple Explanation

सभी देय मदों का योग ही हिस्सा है। / The total of all due items is the share.

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कानूनी प्रतिनिधि का दावा किस पर होता है?

What does the legal representative claim?

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A. देय राशिAmount due

Explanation

Simple Explanation

उसे केवल देय राशि प्राप्त करने का अधिकार है। / He is entitled only to the amount due.

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यदि पूंजी ₹52000 और संचित लाभ ₹8000 है तो कुल हिस्सा कितना होगा?

If capital is ₹52000 and accumulated profit is ₹8000 what is the total share?

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B. ₹60000

Explanation

Simple Explanation

₹52000 + ₹8000 = ₹60000। / ₹52000 + ₹8000 = ₹60000.

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मृत भागीदार के हिस्से में देय ब्याज का क्या किया जाता है?

How is interest due treated in the deceased partner's share?

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A. जोड़ा जाता हैAdded

Explanation

Simple Explanation

देय ब्याज दावे की राशि बढ़ाता है। / Interest due increases the claim amount.

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यदि कुल हिस्सा ₹102000 और आहरण ₹2000 हैं तो शुद्ध राशि कितनी होगी?

If total share is ₹102000 and drawings are ₹2000 what is the net amount?

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C. ₹100000

Explanation

Simple Explanation

₹102000 - ₹2000 = ₹100000। / ₹102000 - ₹2000 = ₹100000.

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मृत भागीदार के हिस्से में कौन सी मद सामान्यतः बढ़ोतरी करती है?

Which item generally increases the deceased partner's share?

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A. गुडविल का हिस्साShare of goodwill

Explanation

Simple Explanation

गुडविल का हिस्सा देय राशि बढ़ाता है। / The share of goodwill increases the amount due.

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यदि मृत भागीदार की पूंजी ₹68000 और अवितरित लाभ का हिस्सा ₹7000 है तो कुल हिस्सा कितना होगा?

If the deceased partner's capital is ₹68000 and share of undistributed profit is ₹7000 what is the total share?

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C. ₹75000

Explanation

Simple Explanation

₹68000 + ₹7000 = ₹75000। सभी देय मदों को जोड़ें। / ₹68000 + ₹7000 = ₹75000. Add all due items.

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मृत भागीदार के हिस्से में देय वेतन का क्या किया जाता है?

How is salary due to the deceased partner treated in his share?

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Correct Answer

A. जोड़ा जाता हैAdded

Explanation

Simple Explanation

देय वेतन उसका अधिकार है इसलिए जोड़ा जाता है। / Salary due is his entitlement and is added.

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यदि कुल देय राशि ₹92000 है और पुनर्मूल्यांकन हानि ₹2000 है तो शुद्ध राशि कितनी होगी?

If total amount due is ₹92000 and revaluation loss is ₹2000 what is the net amount?

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Correct Answer

C. ₹90000

Explanation

Simple Explanation

₹92000 - ₹2000 = ₹90000। हानि घटाई जाती है। / ₹92000 - ₹2000 = ₹90000. Loss is deducted.

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मृत भागीदार के हिस्से में आरक्षित निधि जोड़ने का कारण क्या है?

Why is reserve fund added to the deceased partner's share?

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A. क्योंकि उसमें उसका हिस्सा होता हैBecause he has a share in it

Explanation

Simple Explanation

आरक्षित निधि में उसका अधिकार होता है। / He is entitled to his share in the reserve fund.

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यदि पूंजी ₹82000 और गुडविल हिस्सा ₹8000 है तो कुल हिस्सा कितना होगा?

If capital is ₹82000 and goodwill share is ₹8000 what is the total share?

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Correct Answer

C. ₹90000

Explanation

Simple Explanation

₹82000 + ₹8000 = ₹90000। / ₹82000 + ₹8000 = ₹90000.

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मृत भागीदार की देय राशि का भुगतान किस सिद्धांत को दर्शाता है?

Payment of the deceased partner's amount due reflects which principle?

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A. उचित निपटानFair settlement

Explanation

Simple Explanation

यह भागीदार के अधिकारों का उचित निपटान है। / It represents fair settlement of the partner's rights.

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यदि कुल हिस्सा ₹118000 है और ₹18000 का भुगतान किया गया है तो शेष कितना रहेगा?

If total share is ₹118000 and ₹18000 has been paid what balance remains?

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Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹118000 - ₹18000 = ₹100000। / ₹118000 - ₹18000 = ₹100000.

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मृत भागीदार के हिस्से की गणना में कानूनी प्रतिनिधि की रुचि क्यों होती है?

Why is the legal representative interested in the calculation of the deceased partner's share?

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Correct Answer

A. क्योंकि उसे सही देय राशि प्राप्त करनी होती हैBecause the correct amount due must be received

Explanation

Simple Explanation

कानूनी प्रतिनिधि मृत भागीदार की देय राशि का अधिकारी होता है। / The legal representative is entitled to the deceased partner's amount due.

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