सेवानिवृत्त साझेदार की ख्याति का समायोजन किसके लिए किया जाता है?
Why is goodwill adjusted for a retiring partner?
#goodwill-settlement
#retirement-partner
#accountancy
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A उसके लाभ के हिस्से की क्षतिपूर्ति के लिए / To compensate his share of profit
B नए ऋण लेने के लिए / To take new loan
C नकद बिक्री बढ़ाने के लिए / To increase cash sales
D बैंक खाता बंद करने के लिए / To close bank account
Explanation opens after your attempt
Correct Answer
A. उसके लाभ के हिस्से की क्षतिपूर्ति के लिए / To compensate his share of profit
Step 1
Concept
A retiring partner gives up future profits so his goodwill share is compensated. In exams focus on sacrificing ratio.
Step 2
Why this answer is correct
The correct answer is A. उसके लाभ के हिस्से की क्षतिपूर्ति के लिए / To compensate his share of profit. A retiring partner gives up future profits so his goodwill share is compensated. In exams focus on sacrificing ratio.
Step 3
Exam Tip
सेवानिवृत्त साझेदार भविष्य के लाभ छोड़ता है इसलिए उसे ख्याति का हिस्सा दिया जाता है। परीक्षा में त्याग अनुपात पर ध्यान दें।
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सेवानिवृत्ति पर ख्याति का लाभ सामान्यतः किसे मिलता है?
Who normally receives the benefit of goodwill at retirement?
#goodwill-settlement
#retirement-partner
#accountancy
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A सेवानिवृत्त साझेदार / Retiring partner
B नया ग्राहक / New customer
C बैंक / Bank
D केवल लेखापाल / Accountant only
Explanation opens after your attempt
Correct Answer
A. सेवानिवृत्त साझेदार / Retiring partner
Step 1
Concept
The retiring partner receives his share in the old firm's goodwill. This basic principle is frequently tested.
Step 2
Why this answer is correct
The correct answer is A. सेवानिवृत्त साझेदार / Retiring partner. The retiring partner receives his share in the old firm's goodwill. This basic principle is frequently tested.
Step 3
Exam Tip
सेवानिवृत्त साझेदार को फर्म की पुरानी ख्याति में उसका हिस्सा मिलता है। यह मूल सिद्धांत अक्सर पूछा जाता है।
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यदि शेष साझेदार लाभ पाने के लिए सेवानिवृत्त साझेदार का हिस्सा लेते हैं तो वे क्या करते हैं?
If continuing partners take the retiring partner's share of profit then what do they do?
#goodwill-settlement
#gaining-ratio
#accountancy
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A वे त्याग करते हैं / They sacrifice
B वे लाभ प्राप्त करते हैं / They gain
C वे पूंजी घटाते हैं / They reduce capital
D वे माल बेचते हैं / They sell goods
Explanation opens after your attempt
Correct Answer
B. वे लाभ प्राप्त करते हैं / They gain
Step 1
Concept
Continuing partners gain a higher future profit share. Gaining ratio is key in goodwill adjustment.
Step 2
Why this answer is correct
The correct answer is B. वे लाभ प्राप्त करते हैं / They gain. Continuing partners gain a higher future profit share. Gaining ratio is key in goodwill adjustment.
Step 3
Exam Tip
शेष साझेदार भविष्य के लाभ में अधिक हिस्सा पाते हैं इसलिए वे लाभ प्राप्त करते हैं। ख्याति समायोजन में लाभ अनुपात मुख्य होता है।
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सेवानिवृत्ति पर ख्याति का समायोजन किस अनुपात में शेष साझेदारों से लिया जाता है?
In which ratio is goodwill adjustment charged to continuing partners on retirement?
#goodwill-settlement
#gaining-ratio
#accountancy
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A लाभ अनुपात / Gaining ratio
B पुराना अनुपात / Old ratio
C बराबर अनुपात / Equal ratio
D पूंजी अनुपात / Capital ratio
Explanation opens after your attempt
Correct Answer
A. लाभ अनुपात / Gaining ratio
Step 1
Concept
Continuing partners are charged in the ratio of their gain. Always calculate gaining ratio first in exams.
Step 2
Why this answer is correct
The correct answer is A. लाभ अनुपात / Gaining ratio. Continuing partners are charged in the ratio of their gain. Always calculate gaining ratio first in exams.
Step 3
Exam Tip
शेष साझेदार जितना लाभ प्राप्त करते हैं उसी अनुपात में उनसे ख्याति ली जाती है। परीक्षा में लाभ अनुपात पहले निकालें।
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सेवानिवृत्त साझेदार की ख्याति राशि किस खाते में जमा की जाती है?
Which account is credited with the retiring partner's goodwill amount?
#goodwill-settlement
#journal-entry
#accountancy
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A सेवानिवृत्त साझेदार का पूंजी खाता / Retiring partner's capital account
B नकद खाता / Cash account
C विक्रय खाता / Sales account
D भवन खाता / Building account
Explanation opens after your attempt
Correct Answer
A. सेवानिवृत्त साझेदार का पूंजी खाता / Retiring partner's capital account
Step 1
Concept
The retiring partner is entitled to goodwill so his capital account is credited. This is the base of the journal entry.
Step 2
Why this answer is correct
The correct answer is A. सेवानिवृत्त साझेदार का पूंजी खाता / Retiring partner's capital account. The retiring partner is entitled to goodwill so his capital account is credited. This is the base of the journal entry.
Step 3
Exam Tip
सेवानिवृत्त साझेदार को ख्याति का अधिकार मिलता है इसलिए उसका पूंजी खाता जमा होता है। यह जर्नल प्रविष्टि का आधार है।
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शेष साझेदारों के पूंजी खाते ख्याति समायोजन में क्यों नाम किए जाते हैं?
Why are continuing partners' capital accounts debited in goodwill adjustment?
#goodwill-settlement
#journal-entry
#accountancy
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A क्योंकि वे भविष्य का लाभ प्राप्त करते हैं / Because they gain future profit
B क्योंकि वे फर्म छोड़ते हैं / Because they leave the firm
C क्योंकि वे ऋणदाता हैं / Because they are creditors
D क्योंकि वे वेतन लेते हैं / Because they receive salary
Explanation opens after your attempt
Correct Answer
A. क्योंकि वे भविष्य का लाभ प्राप्त करते हैं / Because they gain future profit
Step 1
Concept
Partners who gain compensate the retiring partner. Therefore their capital accounts are debited.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि वे भविष्य का लाभ प्राप्त करते हैं / Because they gain future profit. Partners who gain compensate the retiring partner. Therefore their capital accounts are debited.
Step 3
Exam Tip
जो साझेदार लाभ पाते हैं वे सेवानिवृत्त साझेदार को क्षतिपूर्ति देते हैं। इसलिए उनके पूंजी खाते नाम होते हैं।
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यदि फर्म की ख्याति साठ हजार है और सेवानिवृत्त साझेदार का हिस्सा एक तिहाई है तो उसका ख्याति हिस्सा कितना होगा?
If firm's goodwill is ₹ 60000 and retiring partner's share is one third then what is his goodwill share?
#goodwill-settlement
#numerical
#accountancy
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A ₹ 20000
B ₹ 30000
C ₹ 40000
D ₹ 60000
Explanation opens after your attempt
Correct Answer
A. ₹ 20000
Step 1
Concept
One third of ₹ 60000 is ₹ 20000. Multiply firm goodwill by the old share to find goodwill share.
Step 2
Why this answer is correct
The correct answer is A. ₹ 20000. One third of ₹ 60000 is ₹ 20000. Multiply firm goodwill by the old share to find goodwill share.
Step 3
Exam Tip
साठ हजार का एक तिहाई बीस हजार होता है। ख्याति हिस्सा फर्म की ख्याति को पुराने हिस्से से गुणा करके निकालें।
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पुराना अनुपात दो अनुपात एक है और साझेदार ब सेवानिवृत्त होता है। ख्याति नब्बे हजार हो तो ब का हिस्सा कितना होगा?
Old ratio is 2:1 and partner B retires. If goodwill is ₹ 90000 then what is B's share?
#goodwill-settlement
#numerical
#accountancy
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A ₹ 30000
B ₹ 45000
C ₹ 60000
D ₹ 90000
Explanation opens after your attempt
Correct Answer
A. ₹ 30000
Step 1
Concept
B's old share is one third so goodwill share is ₹ 30000. Identify the old share first.
Step 2
Why this answer is correct
The correct answer is A. ₹ 30000. B's old share is one third so goodwill share is ₹ 30000. Identify the old share first.
Step 3
Exam Tip
ब का पुराना हिस्सा एक तिहाई है इसलिए ख्याति हिस्सा तीस हजार होगा। पहले पुराना हिस्सा पहचानें।
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यदि अ ब स का पुराना अनुपात तीन अनुपात दो अनुपात एक है और स सेवानिवृत्त होता है तो स का पुराना हिस्सा क्या है?
If A B C share profits in 3:2:1 and C retires then what is C's old share?
#goodwill-settlement
#old-ratio
#accountancy
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A एक बटा छह / One sixth
B दो बटा छह / Two sixth
C तीन बटा छह / Three sixth
D पांच बटा छह / Five sixth
Explanation opens after your attempt
Correct Answer
A. एक बटा छह / One sixth
Step 1
Concept
Total parts are six and C has one part. Therefore C's old share is one sixth.
Step 2
Why this answer is correct
The correct answer is A. एक बटा छह / One sixth. Total parts are six and C has one part. Therefore C's old share is one sixth.
Step 3
Exam Tip
कुल हिस्से छह हैं और स का हिस्सा एक है। इसलिए स का पुराना हिस्सा एक बटा छह है।
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यदि किसी शेष साझेदार का नया हिस्सा उसके पुराने हिस्से के बराबर है तो उसका लाभ कितना होगा?
If a continuing partner's new share equals his old share then what is his gain?
#goodwill-settlement
#gaining-ratio
#accountancy
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A शून्य / Zero
B पूरा हिस्सा / Full share
C आधा हिस्सा / Half share
D दोगुना हिस्सा / Double share
Explanation opens after your attempt
Correct Answer
A. शून्य / Zero
Step 1
Concept
When new and old shares are equal there is no extra gain. So no goodwill burden is charged to that partner.
Step 2
Why this answer is correct
The correct answer is A. शून्य / Zero. When new and old shares are equal there is no extra gain. So no goodwill burden is charged to that partner.
Step 3
Exam Tip
नया और पुराना हिस्सा बराबर होने पर कोई अतिरिक्त लाभ नहीं मिलता। इसलिए ख्याति भार भी नहीं लगेगा।
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यदि अ ब स का अनुपात चार अनुपात तीन अनुपात तीन है और ब सेवानिवृत्त होता है तो ब का ख्याति हिस्सा किस हिस्से से निकलेगा?
If A B C share profits in 4:3:3 and B retires then B's goodwill share is based on which share?
#goodwill-settlement
#old-ratio
#accountancy
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A तीन बटा दस / Three tenth
B चार बटा दस / Four tenth
C सात बटा दस / Seven tenth
D एक बटा दस / One tenth
Explanation opens after your attempt
Correct Answer
A. तीन बटा दस / Three tenth
Step 1
Concept
B's old share is three out of ten. The goodwill share is always based on the old profit share.
Step 2
Why this answer is correct
The correct answer is A. तीन बटा दस / Three tenth. B's old share is three out of ten. The goodwill share is always based on the old profit share.
Step 3
Exam Tip
ब का पुराना हिस्सा कुल दस में से तीन है। ख्याति हिस्सा हमेशा पुराने लाभ हिस्से से निकाला जाता है।
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यदि फर्म की ख्याति एक लाख बीस हजार है और सेवानिवृत्त साझेदार का हिस्सा एक चौथाई है तो देय ख्याति कितनी होगी?
If firm's goodwill is ₹ 120000 and retiring partner's share is one fourth then what goodwill is payable?
#goodwill-settlement
#numerical
#accountancy
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A ₹ 30000
B ₹ 40000
C ₹ 60000
D ₹ 120000
Explanation opens after your attempt
Correct Answer
A. ₹ 30000
Step 1
Concept
One fourth of ₹ 120000 is ₹ 30000. Multiply the old share by the goodwill value.
Step 2
Why this answer is correct
The correct answer is A. ₹ 30000. One fourth of ₹ 120000 is ₹ 30000. Multiply the old share by the goodwill value.
Step 3
Exam Tip
एक लाख बीस हजार का एक चौथाई तीस हजार है। पुराने हिस्से को ख्याति मूल्य से गुणा करें।
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यदि सेवानिवृत्त साझेदार का ख्याति हिस्सा चालीस हजार है और अ तथा ब लाभ अनुपात में बराबर हैं तो प्रत्येक पर कितना भार पड़ेगा?
If retiring partner's goodwill share is ₹ 40000 and A and B gain equally then how much is borne by each?
#goodwill-settlement
#numerical
#accountancy
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A ₹ 20000
B ₹ 10000
C ₹ 30000
D ₹ 40000
Explanation opens after your attempt
Correct Answer
A. ₹ 20000
Step 1
Concept
In equal gain ₹ 40000 is divided into two equal parts. Each bears ₹ 20000.
Step 2
Why this answer is correct
The correct answer is A. ₹ 20000. In equal gain ₹ 40000 is divided into two equal parts. Each bears ₹ 20000.
Step 3
Exam Tip
बराबर लाभ में चालीस हजार दो बराबर भागों में बंटेगा। प्रत्येक पर बीस हजार का भार पड़ेगा।
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सेवानिवृत्त साझेदार को ख्याति देने से शेष साझेदारों की पूंजी पर क्या प्रभाव पड़ता है?
What is the effect on continuing partners' capital when goodwill is given to the retiring partner?
#goodwill-settlement
#capital-adjustment
#accountancy
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A पूंजी घटती है / Capital decreases
B पूंजी बढ़ती है / Capital increases
C पूंजी अपरिवर्तित रहती है / Capital remains unchanged
D पूंजी बैंक में बदलती है / Capital converts into bank
Explanation opens after your attempt
Correct Answer
A. पूंजी घटती है / Capital decreases
Step 1
Concept
Their capital accounts are debited so capital decreases. This is the cost of gaining profit share.
Step 2
Why this answer is correct
The correct answer is A. पूंजी घटती है / Capital decreases. Their capital accounts are debited so capital decreases. This is the cost of gaining profit share.
Step 3
Exam Tip
उनके पूंजी खाते नाम होते हैं इसलिए पूंजी घटती है। यह लाभ पाने की लागत है।
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सेवानिवृत्त साझेदार की पूंजी में ख्याति जोड़ने से उसका देय धन क्या होता है?
When goodwill is added to retiring partner's capital what happens to amount due to him?
#goodwill-settlement
#capital-account
#accountancy
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A बढ़ता है / It increases
B घटता है / It decreases
C शून्य हो जाता है / It becomes zero
D लाभ अनुपात बन जाता है / It becomes gaining ratio
Explanation opens after your attempt
Correct Answer
A. बढ़ता है / It increases
Step 1
Concept
Goodwill is an additional right so the amount due increases. Add it while calculating final settlement.
Step 2
Why this answer is correct
The correct answer is A. बढ़ता है / It increases. Goodwill is an additional right so the amount due increases. Add it while calculating final settlement.
Step 3
Exam Tip
ख्याति उसका अतिरिक्त अधिकार है इसलिए देय राशि बढ़ती है। अंतिम भुगतान निकालते समय इसे जोड़ें।
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पुस्तकों में मौजूद ख्याति को हटाने पर साझेदारों के पूंजी खाते किस अनुपात में नाम होंगे?
When existing goodwill is written off in which ratio are partners' capital accounts debited?
#goodwill-settlement
#existing-goodwill
#accountancy
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A पुराने लाभ अनुपात में / In old profit sharing ratio
B लाभ अनुपात में / In gaining ratio
C नए अनुपात में / In new ratio
D बैंक अनुपात में / In bank ratio
Explanation opens after your attempt
Correct Answer
A. पुराने लाभ अनुपात में / In old profit sharing ratio
Step 1
Concept
Existing goodwill belonged to old partners so it is written off in old ratio. This is separate from new goodwill adjustment.
Step 2
Why this answer is correct
The correct answer is A. पुराने लाभ अनुपात में / In old profit sharing ratio. Existing goodwill belonged to old partners so it is written off in old ratio. This is separate from new goodwill adjustment.
Step 3
Exam Tip
मौजूद ख्याति पुराने साझेदारों की संपत्ति थी इसलिए पुराने अनुपात में लिखी जाती है। यह नई ख्याति समायोजन से अलग है।
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यदि अ ब स का पुराना अनुपात पांच अनुपात तीन अनुपात दो है और स सेवानिवृत्त है तो स का हिस्सा कितना है?
If A B C share profits in 5:3:2 and C retires then what is C's share?
#goodwill-settlement
#old-ratio
#accountancy
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A एक बटा पांच / One fifth
B तीन बटा दस / Three tenth
C एक बटा दो / One half
D पांच बटा दस / Five tenth
Explanation opens after your attempt
Correct Answer
A. एक बटा पांच / One fifth
Step 1
Concept
C's share is two tenth which equals one fifth. Writing the share in simplest form is useful.
Step 2
Why this answer is correct
The correct answer is A. एक बटा पांच / One fifth. C's share is two tenth which equals one fifth. Writing the share in simplest form is useful.
Step 3
Exam Tip
स का हिस्सा दो बटा दस है जो एक बटा पांच के बराबर है। हिस्से को सरल रूप में लिखना उपयोगी है।
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यदि फर्म की ख्याति पचास हजार है और सेवानिवृत्त साझेदार का हिस्सा एक बटा पांच है तो उसका हिस्सा कितना है?
If firm's goodwill is ₹ 50000 and retiring partner's share is one fifth then what is his share?
#goodwill-settlement
#numerical
#accountancy
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A ₹ 10000
B ₹ 15000
C ₹ 20000
D ₹ 25000
Explanation opens after your attempt
Correct Answer
A. ₹ 10000
Step 1
Concept
One fifth of ₹ 50000 is ₹ 10000. Multiply carefully with small fractions.
Step 2
Why this answer is correct
The correct answer is A. ₹ 10000. One fifth of ₹ 50000 is ₹ 10000. Multiply carefully with small fractions.
Step 3
Exam Tip
पचास हजार का एक बटा पांच दस हजार है। छोटे अंशों में गुणा सावधानी से करें।
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यदि सेवानिवृत्त साझेदार की ख्याति तीस हजार है और लाभ अनुपात दो अनुपात एक है तो पहले साझेदार पर कितना भार आएगा?
If retiring partner's goodwill is ₹ 30000 and gaining ratio is 2:1 then how much is borne by the first partner?
#goodwill-settlement
#numerical
#accountancy
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A ₹ 20000
B ₹ 10000
C ₹ 15000
D ₹ 30000
Explanation opens after your attempt
Correct Answer
A. ₹ 20000
Step 1
Concept
Dividing ₹ 30000 in 2:1 gives ₹ 20000 to the first partner. Treat total ratio as three parts.
Step 2
Why this answer is correct
The correct answer is A. ₹ 20000. Dividing ₹ 30000 in 2:1 gives ₹ 20000 to the first partner. Treat total ratio as three parts.
Step 3
Exam Tip
तीस हजार को दो अनुपात एक में बांटने पर पहला हिस्सा बीस हजार है। कुल अनुपात तीन मानें।
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यदि सेवानिवृत्त साझेदार की ख्याति पैंतालीस हजार है और लाभ अनुपात एक अनुपात दो है तो दूसरे साझेदार पर कितना भार आएगा?
If retiring partner's goodwill is ₹ 45000 and gaining ratio is 1:2 then how much is borne by the second partner?
#goodwill-settlement
#numerical
#accountancy
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A ₹ 30000
B ₹ 15000
C ₹ 22500
D ₹ 45000
Explanation opens after your attempt
Correct Answer
A. ₹ 30000
Step 1
Concept
The second partner's share is two third so the burden is ₹ 30000. Share the burden only in gaining ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹ 30000. The second partner's share is two third so the burden is ₹ 30000. Share the burden only in gaining ratio.
Step 3
Exam Tip
दूसरे साझेदार का हिस्सा दो तिहाई है इसलिए भार तीस हजार होगा। लाभ अनुपात में ही बोझ बांटें।
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ख्याति समायोजन में सेवानिवृत्त साझेदार के खाते को जमा करने का अर्थ क्या है?
What does crediting the retiring partner's account for goodwill mean?
#goodwill-settlement
#capital-account
#accountancy
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A फर्म उस पर देय राशि मानती है / Firm recognizes amount payable to him
B वह फर्म को भुगतान करता है / He pays the firm
C वह ऋण लेता है / He takes loan
D वह माल बेचता है / He sells goods
Explanation opens after your attempt
Correct Answer
A. फर्म उस पर देय राशि मानती है / Firm recognizes amount payable to him
Step 1
Concept
Crediting increases the amount payable to the retiring partner. It represents his right to goodwill.
Step 2
Why this answer is correct
The correct answer is A. फर्म उस पर देय राशि मानती है / Firm recognizes amount payable to him. Crediting increases the amount payable to the retiring partner. It represents his right to goodwill.
Step 3
Exam Tip
जमा करने से सेवानिवृत्त साझेदार की देय राशि बढ़ती है। यह उसका ख्याति अधिकार दर्शाता है।
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यदि नया अनुपात नहीं दिया गया हो और शेष साझेदार पुराना अनुपात जारी रखें तो लाभ अनुपात सामान्यतः क्या होगा?
If no new ratio is given and continuing partners keep their old ratio then what is the usual gaining ratio?
#goodwill-settlement
#gaining-ratio
#accountancy
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A शेष साझेदारों का पुराना अनुपात / Old ratio of continuing partners
B सेवानिवृत्त साझेदार का पुराना अनुपात / Old ratio of retiring partner
C समान अनुपात हमेशा / Equal ratio always
D पूंजी अनुपात / Capital ratio
Explanation opens after your attempt
Correct Answer
A. शेष साझेदारों का पुराना अनुपात / Old ratio of continuing partners
Step 1
Concept
When they continue in their old ratio the gain is usually in the same ratio. This is a common rule in easy questions.
Step 2
Why this answer is correct
The correct answer is A. शेष साझेदारों का पुराना अनुपात / Old ratio of continuing partners. When they continue in their old ratio the gain is usually in the same ratio. This is a common rule in easy questions.
Step 3
Exam Tip
जब वे पुराने अनुपात में ही हिस्सा लेते हैं तो लाभ भी उसी अनुपात में माना जाता है। यह आसान प्रश्नों में सामान्य नियम है।
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सेवानिवृत्त साझेदार की ख्याति राशि को शेष साझेदारों में बांटते समय कौन सा अनुपात उपयोग होगा?
Which ratio is used to distribute the retiring partner's goodwill amount among continuing partners?
#goodwill-settlement
#gaining-ratio
#accountancy
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A लाभ अनुपात / Gaining ratio
B पुराना अनुपात / Old ratio
C त्याग अनुपात / Sacrificing ratio
D नकद अनुपात / Cash ratio
Explanation opens after your attempt
Correct Answer
A. लाभ अनुपात / Gaining ratio
Step 1
Concept
Continuing partners bear the burden according to the future gain they receive. Therefore gaining ratio is correct.
Step 2
Why this answer is correct
The correct answer is A. लाभ अनुपात / Gaining ratio. Continuing partners bear the burden according to the future gain they receive. Therefore gaining ratio is correct.
Step 3
Exam Tip
शेष साझेदार भविष्य में जितना लाभ पाते हैं उतना ही भार लेते हैं। इसलिए लाभ अनुपात सही है।
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यदि अ ब स का पुराना अनुपात दो अनुपात दो अनुपात एक है और स सेवानिवृत्त होता है तथा अ ब बराबर लाभ लेते हैं तो लाभ अनुपात क्या होगा?
If A B C share in 2:2:1 and C retires while A and B gain equally then what is the gaining ratio?
#goodwill-settlement
#gaining-ratio
#accountancy
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A एक अनुपात एक / 1:1
B दो अनुपात एक / 2:1
C एक अनुपात दो / 1:2
D दो अनुपात दो अनुपात एक / 2:2:1
Explanation opens after your attempt
Correct Answer
A. एक अनुपात एक / 1:1
Step 1
Concept
The question clearly says A and B gain equally. Therefore gaining ratio is 1:1.
Step 2
Why this answer is correct
The correct answer is A. एक अनुपात एक / 1:1. The question clearly says A and B gain equally. Therefore gaining ratio is 1:1.
Step 3
Exam Tip
प्रश्न में साफ है कि अ और ब बराबर लाभ लेते हैं। इसलिए लाभ अनुपात एक अनुपात एक होगा।
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यदि सेवानिवृत्त साझेदार का ख्याति हिस्सा बीस हजार है और अ पूरा लाभ प्राप्त करता है तो अ पर कितना भार होगा?
If retiring partner's goodwill share is ₹ 20000 and A gets the whole gain then how much will A bear?
#goodwill-settlement
#numerical
#accountancy
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A ₹ 20000
B ₹ 10000
C ₹ 5000
D ₹ 0
Explanation opens after your attempt
Correct Answer
A. ₹ 20000
Step 1
Concept
A gets the whole gain so A bears the whole goodwill burden. Gain and burden follow the same ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹ 20000. A gets the whole gain so A bears the whole goodwill burden. Gain and burden follow the same ratio.
Step 3
Exam Tip
पूरा लाभ अ को मिलता है इसलिए पूरा ख्याति भार भी अ पर होगा। लाभ और भार एक ही अनुपात से चलते हैं।
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साझेदार की मृत्यु पर ख्याति समायोजन में मृत साझेदार के स्थान पर किसे राशि मिलती है?
On death of a partner who receives the goodwill amount instead of the deceased partner?
#goodwill-settlement
#death-of-partner
#accountancy
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A मृत साझेदार के प्रतिनिधि / Deceased partner's executor
B सभी ग्राहक / All customers
C आयकर विभाग हमेशा / Income tax department always
D केवल बैंक प्रबंधक / Bank manager only
Explanation opens after your attempt
Correct Answer
A. मृत साझेदार के प्रतिनिधि / Deceased partner's executor
Step 1
Concept
The deceased partner's right is given to his executor. The principle remains similar in death and retirement.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार के प्रतिनिधि / Deceased partner's executor. The deceased partner's right is given to his executor. The principle remains similar in death and retirement.
Step 3
Exam Tip
मृत साझेदार का अधिकार उसके प्रतिनिधि को दिया जाता है। मृत्यु और सेवानिवृत्ति में सिद्धांत समान रहता है।
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मृत साझेदार की ख्याति राशि किस खाते में जमा की जाती है?
Which account is credited for deceased partner's goodwill amount?
#goodwill-settlement
#death-of-partner
#accountancy
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A मृत साझेदार का पूंजी खाता / Deceased partner's capital account
B शेष साझेदारों का आहरण खाता / Continuing partners' drawings account
C क्रय खाता / Purchases account
D विज्ञापन खाता / Advertisement account
Explanation opens after your attempt
Correct Answer
A. मृत साझेदार का पूंजी खाता / Deceased partner's capital account
Step 1
Concept
The amount due to the deceased partner increases so his capital account is credited. Later it is paid to the executor.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार का पूंजी खाता / Deceased partner's capital account. The amount due to the deceased partner increases so his capital account is credited. Later it is paid to the executor.
Step 3
Exam Tip
मृत साझेदार की देय राशि बढ़ती है इसलिए उसका पूंजी खाता जमा होता है। बाद में प्रतिनिधि को भुगतान किया जाता है।
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यदि ख्याति चौरासी हजार है और मृत साझेदार का हिस्सा एक बटा सात है तो उसका ख्याति हिस्सा कितना होगा?
If goodwill is ₹ 84000 and deceased partner's share is one seventh then what is his goodwill share?
#goodwill-settlement
#numerical
#accountancy
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A ₹ 12000
B ₹ 14000
C ₹ 21000
D ₹ 84000
Explanation opens after your attempt
Correct Answer
A. ₹ 12000
Step 1
Concept
One seventh of ₹ 84000 is ₹ 12000. Division helps find the goodwill share quickly.
Step 2
Why this answer is correct
The correct answer is A. ₹ 12000. One seventh of ₹ 84000 is ₹ 12000. Division helps find the goodwill share quickly.
Step 3
Exam Tip
चौरासी हजार का एक बटा सात बारह हजार है। भाग देकर ख्याति हिस्सा जल्दी निकाला जा सकता है।
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यदि कोई शेष साझेदार लाभ नहीं पाता तो ख्याति समायोजन में उस पर क्या प्रभाव होगा?
If a continuing partner does not gain then what is the effect on him in goodwill adjustment?
#goodwill-settlement
#gaining-ratio
#accountancy
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A उस पर ख्याति भार नहीं पड़ेगा / He will not bear goodwill burden
B वह पूरा भार देगा / He will bear full burden
C उसे सेवानिवृत्त माना जाएगा / He will be treated as retiring
D उसकी बिक्री बढ़ेगी / His sales will increase
Explanation opens after your attempt
Correct Answer
A. उस पर ख्याति भार नहीं पड़ेगा / He will not bear goodwill burden
Step 1
Concept
Goodwill burden falls only on gaining partners. Zero gain means zero burden.
Step 2
Why this answer is correct
The correct answer is A. उस पर ख्याति भार नहीं पड़ेगा / He will not bear goodwill burden. Goodwill burden falls only on gaining partners. Zero gain means zero burden.
Step 3
Exam Tip
ख्याति भार केवल लाभ पाने वाले साझेदारों पर पड़ता है। शून्य लाभ का अर्थ शून्य भार है।
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अ ब स तीन साझेदार हैं और स सेवानिवृत्त होता है। अ और ब स का हिस्सा बराबर लेते हैं। ख्याति भार किस अनुपात में होगा?
A B C are partners and C retires. A and B take C's share equally. In which ratio will goodwill burden be borne?
#goodwill-settlement
#gaining-ratio
#accountancy
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A एक अनुपात एक / 1:1
B दो अनुपात एक / 2:1
C पुराना अनुपात हमेशा / Old ratio always
D तीन अनुपात दो / 3:2
Explanation opens after your attempt
Correct Answer
A. एक अनुपात एक / 1:1
Step 1
Concept
A and B take C's share equally so gaining ratio is equal. Goodwill burden will also be equal.
Step 2
Why this answer is correct
The correct answer is A. एक अनुपात एक / 1:1. A and B take C's share equally so gaining ratio is equal. Goodwill burden will also be equal.
Step 3
Exam Tip
स का हिस्सा अ और ब बराबर ले रहे हैं इसलिए लाभ अनुपात बराबर है। ख्याति भार भी बराबर होगा।
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यदि ख्याति छत्तीस हजार है और सेवानिवृत्त साझेदार का हिस्सा एक बटा नौ है तो ख्याति हिस्सा कितना होगा?
If goodwill is ₹ 36000 and retiring partner's share is one ninth then what is goodwill share?
#goodwill-settlement
#numerical
#accountancy
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A ₹ 4000
B ₹ 6000
C ₹ 9000
D ₹ 18000
Explanation opens after your attempt
Step 1
Concept
One ninth of ₹ 36000 is ₹ 4000. Read numerator and denominator carefully.
Step 2
Why this answer is correct
The correct answer is A. ₹ 4000. One ninth of ₹ 36000 is ₹ 4000. Read numerator and denominator carefully.
Step 3
Exam Tip
छत्तीस हजार का एक बटा नौ चार हजार है। अंश और हर को ध्यान से पढ़ें।
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यदि सेवानिवृत्त साझेदार की ख्याति राशि साठ हजार है और लाभ अनुपात तीन अनुपात दो है तो दूसरे साझेदार पर कितना भार होगा?
If retiring partner's goodwill amount is ₹ 60000 and gaining ratio is 3:2 then how much will the second partner bear?
#goodwill-settlement
#numerical
#accountancy
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A ₹ 24000
B ₹ 36000
C ₹ 30000
D ₹ 12000
Explanation opens after your attempt
Correct Answer
A. ₹ 24000
Step 1
Concept
The second partner's share is two fifth so the burden is ₹ 24000. Total ratio parts are five.
Step 2
Why this answer is correct
The correct answer is A. ₹ 24000. The second partner's share is two fifth so the burden is ₹ 24000. Total ratio parts are five.
Step 3
Exam Tip
दूसरे साझेदार का हिस्सा दो बटा पांच है इसलिए भार चौबीस हजार है। अनुपात के कुल भाग पांच हैं।
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कथन: सेवानिवृत्त साझेदार को ख्याति मिलती है क्योंकि उसने फर्म की ख्याति बनाने में योगदान दिया होता है। यह कथन कैसा है?
Statement: A retiring partner receives goodwill because he has contributed to building the firm's reputation. How is this statement?
#goodwill-settlement
#assertion-reason
#accountancy
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A सही / Correct
B गलत / Incorrect
C हमेशा अप्रासंगिक / Always irrelevant
D केवल नकद में सही / Correct only in cash
Explanation opens after your attempt
Correct Answer
A. सही / Correct
Step 1
Concept
The statement is correct because the retiring partner also has a share in old goodwill. In reasoning questions remember the right principle.
Step 2
Why this answer is correct
The correct answer is A. सही / Correct. The statement is correct because the retiring partner also has a share in old goodwill. In reasoning questions remember the right principle.
Step 3
Exam Tip
कथन सही है क्योंकि पुरानी ख्याति में सेवानिवृत्त साझेदार का भी हिस्सा होता है। कारण आधारित प्रश्नों में अधिकार का सिद्धांत याद रखें।
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यदि सेवानिवृत्त साझेदार का ख्याति हिस्सा अट्ठारह हजार है और शेष साझेदारों का लाभ अनुपात दो अनुपात सात है तो पहले साझेदार पर कितना भार पड़ेगा?
If the retiring partner's goodwill share is ₹ 18000 and the continuing partners' gaining ratio is 2:7 then how much will the first partner bear?
#goodwill-settlement
#numerical
#gaining-ratio
50 50-50 2 wrong hide
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A ₹ 4000
B ₹ 6000
C ₹ 9000
D ₹ 14000
Explanation opens after your attempt
Step 1
Concept
Dividing ₹ 18000 in the ratio 2:7 gives ₹ 4000 to the first partner. Use total ratio parts as nine.
Step 2
Why this answer is correct
The correct answer is A. ₹ 4000. Dividing ₹ 18000 in the ratio 2:7 gives ₹ 4000 to the first partner. Use total ratio parts as nine.
Step 3
Exam Tip
अट्ठारह हजार को दो अनुपात सात में बांटने पर पहले साझेदार का हिस्सा चार हजार होगा। कुल अनुपात नौ भाग मानकर गणना करें।
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सेवानिवृत्ति पर ख्याति समायोजन में यदि शेष साझेदारों को नए लाभ हिस्से दिए गए हैं तो किस तुलना से उनका लाभ पता चलेगा?
In goodwill adjustment on retirement, if new profit shares of continuing partners are given, how will their gain be identified?
#goodwill-settlement
#gaining-ratio
#concept
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A नए हिस्से और पुराने हिस्से की तुलना से / By comparing new share with old share
B नकद और बैंक की तुलना से / By comparing cash with bank
C विक्रय और क्रय की तुलना से / By comparing sales with purchases
D पूंजी और वेतन की तुलना से / By comparing capital with salary
Explanation opens after your attempt
Correct Answer
A. नए हिस्से और पुराने हिस्से की तुलना से / By comparing new share with old share
Step 1
Concept
Gain is calculated by subtracting old share from new share. This is the simple way to find gaining ratio.
Step 2
Why this answer is correct
The correct answer is A. नए हिस्से और पुराने हिस्से की तुलना से / By comparing new share with old share. Gain is calculated by subtracting old share from new share. This is the simple way to find gaining ratio.
Step 3
Exam Tip
लाभ निकालने के लिए नए हिस्से में से पुराना हिस्सा घटाया जाता है। यही लाभ अनुपात तय करने का आसान तरीका है।
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