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

Accountancy Reconstitution Retirement Or Death Of A Partner Deceased Partner’s Share Expert Class 12 Topic Quiz

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Question 1/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ के हिस्से की गणना मृत्यु की तिथि तक सामान्यतः किस आधार पर की जाती है?

The deceased partner’s share of profit up to the date of death is generally calculated on which basis?

Explanation opens after your attempt
Correct Answer

A. पिछले वर्षों के औसत लाभAverage past profits

Explanation

Simple Explanation

मृत्यु तिथि तक लाभ का अनुमान प्रायः पिछले लाभों के आधार पर किया जाता है। परीक्षा में आधार अवश्य लिखें। / Profit up to death is usually estimated from past profits. Mention the basis clearly in exams.

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Question 2/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि साझेदारी विलेख मौन हो तो मृत्यु की तिथि तक लाभ का हिस्सा किस खाते में जमा किया जाता है?

If the partnership deed is silent where is the profit share up to death credited?

Explanation opens after your attempt
Correct Answer

A. मृत साझेदार का पूंजी खाताDeceased partner's capital account

Explanation

Simple Explanation

लाभ का हिस्सा मृत साझेदार के देय अधिकार का भाग होता है। इसे पूंजी खाते में जोड़ा जाता है। / The profit share becomes due to the deceased partner. It is credited to the capital account.

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Question 3/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पिछले वर्ष का लाभ ₹1,20,000 था और मृत्यु वर्ष में 3 माह बाद मृत्यु हुई तो लाभ का हिस्सा कितना होगा?

If last year's profit was ₹1,20,000 and death occurred after 3 months in the current year what is the profit share?

Explanation opens after your attempt
Correct Answer

A. ₹30,000

Explanation

Simple Explanation

3 माह का अनुपात 3/12 होगा। ₹1,20,000 × 3/12 = ₹30,000। / Use the time ratio 3/12. ₹1,20,000 × 3/12 = ₹30,000.

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Question 4/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार को मृत्यु तिथि तक अर्जित लाभ का अधिकार क्यों दिया जाता है?

Why is a deceased partner entitled to profit earned up to the date of death?

Explanation opens after your attempt
Correct Answer

A. वह उस अवधि तक व्यवसाय का भागीदार थाHe was a partner during that period

Explanation

Simple Explanation

मृत्यु से पहले की अवधि में उसका स्वामित्व हित बना रहता है। यही परीक्षा का मुख्य तर्क है। / He retained ownership interest until death. This is the key examination logic.

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Question 5/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से के लाभ का अनुमान लगाते समय कौन-सा अनुपात उपयोग होता है?

Which ratio is used while estimating the deceased partner’s share of profit?

Explanation opens after your attempt
Correct Answer

A. समय अनुपातTime ratio

Explanation

Simple Explanation

मृत्यु तक की अवधि के अनुसार समय अनुपात लिया जाता है। यह अक्सर पूछे जाने वाला प्रश्न है। / The period up to death is considered through a time ratio. This is a frequent exam question.

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Question 6/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि औसत लाभ ₹2,40,000 है और मृत्यु 9 माह बाद हुई तो लाभ का अनुमानित हिस्सा कितना होगा?

If average profit is ₹2,40,000 and death occurred after 9 months what is the estimated profit share?

Explanation opens after your attempt
Correct Answer

A. ₹1,80,000

Explanation

Simple Explanation

₹2,40,000 × 9/12 = ₹1,80,000। समय अनुपात का प्रयोग करें। / ₹2,40,000 × 9/12 = ₹1,80,000. Apply the time ratio.

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Question 7/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से का लाभ किस प्रकृति की मद है?

The deceased partner’s share of profit is what type of item?

Explanation opens after your attempt
Correct Answer

A. फर्म की देयताLiability of the firm

Explanation

Simple Explanation

यह राशि मृत साझेदार या उसके प्रतिनिधियों को देय होती है। इसलिए यह देयता है। / The amount is payable to the deceased partner’s representatives. Hence it is a liability.

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Question 8/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत्यु के बाद लाभ में हिस्सा किस अवधि तक दिया जाता है?

Up to which period is profit share given after a partner’s death?

Explanation opens after your attempt
Correct Answer

A. मृत्यु की तिथि तकUp to the date of death

Explanation

Simple Explanation

अधिकार केवल मृत्यु तिथि तक अर्जित लाभ पर होता है। इसे याद रखें। / The entitlement is only up to the date of death. Remember this rule.

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Question 9/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि वार्षिक लाभ ₹3,60,000 है और मृत्यु 2 माह बाद हुई तो अनुमानित लाभ कितना होगा?

If annual profit is ₹3,60,000 and death occurred after 2 months what is the estimated profit?

Explanation opens after your attempt
Correct Answer

A. ₹60,000

Explanation

Simple Explanation

₹3,60,000 × 2/12 = ₹60,000। गणना में समय अनुपात न भूलें। / ₹3,60,000 × 2/12 = ₹60,000. Do not forget the time ratio.

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Question 10/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से की गणना का उद्देश्य क्या है?

What is the purpose of calculating the deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. उचित निपटानFair settlement

Explanation

Simple Explanation

यह मृत साझेदार के दावे का सही निर्धारण करता है। परीक्षा में इसे निपटान से जोड़ें। / It determines the correct claim of the deceased partner. Link it with fair settlement.

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Question 11/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पिछले तीन वर्षों का औसत लाभ ₹1,80,000 है और मृत्यु 8 माह बाद हुई तो हिस्सा कितना होगा?

If average profit of last three years is ₹1,80,000 and death occurred after 8 months what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹1,20,000

Explanation

Simple Explanation

₹1,80,000 × 8/12 = ₹1,20,000। औसत लाभ आधार माना गया है। / ₹1,80,000 × 8/12 = ₹1,20,000. Average profit is the basis.

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Question 12/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार का लाभ हिस्सा किसे अंततः प्राप्त होता है?

Who ultimately receives the deceased partner’s profit share?

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Correct Answer

A. कानूनी प्रतिनिधिLegal representatives

Explanation

Simple Explanation

मृत साझेदार के अधिकार उसके प्रतिनिधियों को मिलते हैं। यह मूल सिद्धांत है। / The rights pass to the legal representatives. This is a basic principle.

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Question 13/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि लाभ ₹4,80,000 और मृत्यु 5 माह बाद हुई तो मृत्यु तिथि तक लाभ कितना होगा?

If profit is ₹4,80,000 and death occurred after 5 months what is profit up to death?

Explanation opens after your attempt
Correct Answer

A. ₹2,00,000

Explanation

Simple Explanation

₹4,80,000 × 5/12 = ₹2,00,000। सीधा समय अनुपात लागू करें। / ₹4,80,000 × 5/12 = ₹2,00,000. Apply the time ratio directly.

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Question 14/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से के लिए प्रचलित अनुमान पद्धति कौन-सी है?

Which estimation method is commonly used for deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. पिछले लाभों का अनुपातिक अनुमानProportionate estimate from past profits

Explanation

Simple Explanation

विश्वसनीय आधार के लिए पिछले लाभों का उपयोग किया जाता है। यही मानक तरीका है। / Past profits are used for a reliable estimate. This is the standard method.

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Question 15/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि लाभ ₹96,000 और मृत्यु 6 माह बाद हुई तो हिस्सा कितना होगा?

If profit is ₹96,000 and death occurred after 6 months what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹48,000

Explanation

Simple Explanation

₹96,000 × 6/12 = ₹48,000। आधे वर्ष का लाभ लिया गया। / ₹96,000 × 6/12 = ₹48,000. Half-year profit is considered.

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Question 16/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से का लाभ जोड़ने से पूंजी खाते पर क्या प्रभाव पड़ता है?

What is the effect of adding profit share on the capital account?

Explanation opens after your attempt
Correct Answer

A. पूंजी बढ़ती हैCapital increases

Explanation

Simple Explanation

लाभ जमा होने से पूंजी खाते का शेष बढ़ता है। यह महत्वपूर्ण लेखांकन प्रभाव है। / Crediting profit increases the capital balance. This is an important accounting effect.

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Question 17/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि फर्म का अनुमानित वार्षिक लाभ ₹6,00,000 है और मृत्यु 4 माह बाद हुई तो लाभ कितना होगा?

If estimated annual profit is ₹6,00,000 and death occurred after 4 months what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,00,000

Explanation

Simple Explanation

₹6,00,000 × 4/12 = ₹2,00,000। वार्षिक लाभ को समयानुसार बाँटें। / ₹6,00,000 × 4/12 = ₹2,00,000. Apportion annual profit by time.

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Question 18/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार का लाभ हिस्सा निकालते समय सबसे आवश्यक जानकारी क्या है?

Which information is most essential while calculating profit share of a deceased partner?

Explanation opens after your attempt
Correct Answer

A. मृत्यु की तिथिDate of death

Explanation

Simple Explanation

समय अवधि निर्धारित करने के लिए मृत्यु तिथि आवश्यक है। बिना इसके गणना संभव नहीं। / Date of death determines the relevant period. Calculation depends on it.

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Question 19/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

₹7,20,000 वार्षिक लाभ और 7 माह बाद मृत्यु होने पर अनुमानित लाभ कितना होगा?

With annual profit ₹7,20,000 and death after 7 months what is estimated profit?

Explanation opens after your attempt
Correct Answer

A. ₹4,20,000

Explanation

Simple Explanation

₹7,20,000 × 7/12 = ₹4,20,000। समयानुपातिक गणना करें। / ₹7,20,000 × 7/12 = ₹4,20,000. Use proportional time calculation.

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Question 20/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से का लेखांकन किस सिद्धांत से मेल खाता है?

Accounting for deceased partner’s profit share follows which principle?

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Correct Answer

A. न्यायसंगत अधिकार निर्धारणFair determination of rights

Explanation

Simple Explanation

उद्देश्य प्रत्येक साझेदार का उचित दावा तय करना है। यही मूल विचार है। / The objective is to determine each partner’s fair claim. This is the core idea.

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Question 21/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि औसत लाभ ₹3,00,000 और मृत्यु 10 माह बाद हुई तो लाभ कितना होगा?

If average profit is ₹3,00,000 and death occurred after 10 months what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,50,000

Explanation

Simple Explanation

₹3,00,000 × 10/12 = ₹2,50,000। अनुपातिक लाभ निकालें। / ₹3,00,000 × 10/12 = ₹2,50,000. Calculate proportionate profit.

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Question 22/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार का लाभ हिस्सा अंतिम भुगतान से पहले किस खाते में दिखता है?

Before final payment where is the deceased partner’s profit share shown?

Explanation opens after your attempt
Correct Answer

A. पूंजी खाते मेंIn capital account

Explanation

Simple Explanation

पहले इसे पूंजी खाते में जमा किया जाता है। बाद में निपटान किया जाता है। / It is first credited to the capital account. Settlement follows later.

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Question 23/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि लाभ ₹2,64,000 और मृत्यु 11 माह बाद हुई तो हिस्सा कितना होगा?

If profit is ₹2,64,000 and death occurred after 11 months what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹2,42,000

Explanation

Simple Explanation

₹2,64,000 × 11/12 = ₹2,42,000। लगभग पूरे वर्ष का लाभ है। / ₹2,64,000 × 11/12 = ₹2,42,000. It covers almost the whole year.

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Question 24/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के हिस्से का लाभ निकालते समय किस अवधि को अनदेखा किया जाता है?

Which period is ignored while calculating the deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. मृत्यु के बाद की अवधिPeriod after death

Explanation

Simple Explanation

मृत्यु के बाद लाभ पर उसका अधिकार नहीं रहता। यही मुख्य नियम है। / There is no entitlement to profits after death. This is the key rule.

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Question 25/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि वार्षिक लाभ ₹8,40,000 और मृत्यु 1 माह बाद हुई तो हिस्सा कितना होगा?

If annual profit is ₹8,40,000 and death occurred after 1 month what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹70,000

Explanation

Simple Explanation

₹8,40,000 × 1/12 = ₹70,000। एक माह का अनुपात लिया गया। / ₹8,40,000 × 1/12 = ₹70,000. One-month ratio is applied.

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Question 26/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से की गणना में औसत लाभ क्यों उपयोगी है?

Why is average profit useful in calculating deceased partner’s profit share?

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Correct Answer

A. यह सामान्य कमाई दर्शाता हैIt reflects normal earnings

Explanation

Simple Explanation

औसत लाभ असामान्य उतार-चढ़ाव कम करता है। यह बेहतर अनुमान देता है। / Average profit reduces abnormal fluctuations. It provides a better estimate.

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Question 27/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

₹5,40,000 लाभ और 8 माह की अवधि पर लाभ कितना होगा?

For profit ₹5,40,000 and a period of 8 months what is the profit amount?

Explanation opens after your attempt
Correct Answer

A. ₹3,60,000

Explanation

Simple Explanation

₹5,40,000 × 8/12 = ₹3,60,000। समय आधारित अनुमान करें। / ₹5,40,000 × 8/12 = ₹3,60,000. Estimate on a time basis.

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Question 28/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से की गणना में 'तिथि तक' शब्द का अर्थ क्या है?

What does the phrase 'up to the date' mean in this calculation?

Explanation opens after your attempt
Correct Answer

A. मृत्यु दिवस तक की अवधिPeriod up to death day

Explanation

Simple Explanation

गणना मृत्यु की तिथि तक सीमित रहती है। यही शब्द का अर्थ है। / The calculation is restricted up to the date of death. That is its meaning.

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Question 29/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि औसत लाभ ₹9,60,000 और मृत्यु 3 माह बाद हुई तो हिस्सा कितना होगा?

If average profit is ₹9,60,000 and death occurred after 3 months what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹2,40,000

Explanation

Simple Explanation

₹9,60,000 × 3/12 = ₹2,40,000। तिमाही अवधि का लाभ लें। / ₹9,60,000 × 3/12 = ₹2,40,000. Take profit for one quarter.

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Question 30/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से को जोड़ने का परिणाम क्या होता है?

What is the result of adding the deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. दावा बढ़ जाता हैClaim increases

Explanation

Simple Explanation

लाभ का हिस्सा उसकी कुल देय राशि बढ़ाता है। यह निपटान का भाग है। / The profit share increases the total amount due. It forms part of settlement.

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Question 31/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

₹1,50,000 वार्षिक लाभ और 4 माह की अवधि पर लाभ कितना होगा?

For annual profit ₹1,50,000 and a period of 4 months what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹50,000

Explanation

Simple Explanation

₹1,50,000 × 4/12 = ₹50,000। सही समय अनुपात लागू करें। / ₹1,50,000 × 4/12 = ₹50,000. Apply the correct time ratio.

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Question 32/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से का अनुमान लगाते समय मुख्य लक्ष्य क्या होता है?

What is the main objective while estimating profit share of a deceased partner?

Explanation opens after your attempt
Correct Answer

A. उचित मूल्यांकनFair assessment

Explanation

Simple Explanation

सही देय राशि तय करना मुख्य उद्देश्य है। यह परीक्षा में अक्सर पूछा जाता है। / The main objective is to determine the correct amount due. Frequently asked in exams.

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Question 33/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि लाभ ₹4,20,000 और मृत्यु 9 माह बाद हुई तो हिस्सा कितना होगा?

If profit is ₹4,20,000 and death occurred after 9 months what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹3,15,000

Explanation

Simple Explanation

₹4,20,000 × 9/12 = ₹3,15,000। नौ माह का अनुपात प्रयोग करें। / ₹4,20,000 × 9/12 = ₹3,15,000. Use the nine-month ratio.

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Question 34/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से की गणना में कौन-सा कारक सीधे प्रभाव डालता है?

Which factor directly affects the calculation of profit share?

Explanation opens after your attempt
Correct Answer

A. मृत्यु तक का समयTime up to death

Explanation

Simple Explanation

समय अवधि लाभ के अनुपात को निर्धारित करती है। यह मूल तत्व है। / The time period determines the profit proportion. It is the key element.

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Question 35/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

₹12,00,000 वार्षिक लाभ और 6 माह की अवधि पर लाभ कितना होगा?

For annual profit ₹12,00,000 and 6 months period what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹6,00,000

Explanation

Simple Explanation

₹12,00,000 × 6/12 = ₹6,00,000। आधे वर्ष का हिस्सा लें। / ₹12,00,000 × 6/12 = ₹6,00,000. Take half-year share.

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Question 36/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से के संबंध में सही कथन कौन-सा है?

Which statement regarding deceased partner’s profit share is correct?

Explanation opens after your attempt
Correct Answer

A. यह मृत्यु तिथि तक देय होता हैIt is due up to the date of death

Explanation

Simple Explanation

लाभ का अधिकार मृत्यु तिथि तक की अवधि के लिए होता है। यही सही कथन है। / The right exists for the period up to death. This is the correct statement.

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Question 37/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि औसत लाभ ₹7,80,000 और मृत्यु 5 माह बाद हुई तो हिस्सा कितना होगा?

If average profit is ₹7,80,000 and death occurred after 5 months what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹3,25,000

Explanation

Simple Explanation

₹7,80,000 × 5/12 = ₹3,25,000। गणना सावधानी से करें। / ₹7,80,000 × 5/12 = ₹3,25,000. Perform the calculation carefully.

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Question 38/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

Assertion: मृत साझेदार को मृत्यु तक के लाभ का अधिकार है। Reason: वह उस अवधि में साझेदार था।

Assertion: A deceased partner is entitled to profit up to death. Reason: He was a partner during that period.

Explanation opens after your attempt
Correct Answer

A. दोनों सही और कारण सही व्याख्या हैBoth true and reason explains

Explanation

Simple Explanation

दोनों कथन सही हैं और कारण सीधे अधिकार को समझाता है। यह मानक तर्क है। / Both statements are true and the reason directly explains the entitlement.

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Question 39/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

₹2,16,000 वार्षिक लाभ और 7 माह की अवधि पर लाभ कितना होगा?

For annual profit ₹2,16,000 and a 7 month period what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹1,26,000

Explanation

Simple Explanation

₹2,16,000 × 7/12 = ₹1,26,000। समय अनुपात का प्रयोग करें। / ₹2,16,000 × 7/12 = ₹1,26,000. Use the time ratio.

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Question 40/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

केस: विलेख में लाभ अनुमान की विधि नहीं दी गई। सबसे उपयुक्त आधार क्या होगा?

Case: The deed does not specify the profit estimation method. What is the most appropriate basis?

Explanation opens after your attempt
Correct Answer

A. पिछले लाभों का औसतAverage of past profits

Explanation

Simple Explanation

विलेख मौन होने पर औसत लाभ एक व्यावहारिक आधार माना जाता है। यह सामान्य परीक्षा दृष्टिकोण है। / When the deed is silent average profit is a practical basis. This is the common exam approach.

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Question 41/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि वार्षिक लाभ ₹10,80,000 और मृत्यु 2 माह बाद हुई तो हिस्सा कितना होगा?

If annual profit is ₹10,80,000 and death occurred after 2 months what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹1,80,000

Explanation

Simple Explanation

₹10,80,000 × 2/12 = ₹1,80,000। दो माह का अनुपात लें। / ₹10,80,000 × 2/12 = ₹1,80,000. Take the two-month ratio.

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Question 42/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार का लाभ हिस्सा फर्म के लिए किस रूप में प्रस्तुत होता है?

How is the deceased partner’s profit share presented for the firm?

Explanation opens after your attempt
Correct Answer

A. देय राशिAmount payable

Explanation

Simple Explanation

यह फर्म द्वारा चुकाई जाने वाली राशि है। इसलिए देयता स्वरूप मानी जाती है। / It is an amount payable by the firm. Therefore it is treated as a liability.

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Question 43/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

₹9,00,000 लाभ और 4 माह की अवधि पर हिस्सा कितना होगा?

For profit ₹9,00,000 and a period of 4 months what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹3,00,000

Explanation

Simple Explanation

₹9,00,000 × 4/12 = ₹3,00,000। अनुपातिक लाभ निकालें। / ₹9,00,000 × 4/12 = ₹3,00,000. Compute proportionate profit.

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Question 44/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से की गणना में समय का महत्व क्यों है?

Why is time important in calculating deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. लाभ अवधि निर्धारित होती हैIt determines the profit period

Explanation

Simple Explanation

समय से यह तय होता है कि कितना लाभ उसका अधिकार है। यही गणना का आधार है। / Time determines how much profit he is entitled to. It is the basis of calculation.

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Question 45/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि औसत लाभ ₹6,60,000 और मृत्यु 11 माह बाद हुई तो हिस्सा कितना होगा?

If average profit is ₹6,60,000 and death occurred after 11 months what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹6,05,000

Explanation

Simple Explanation

₹6,60,000 × 11/12 = ₹6,05,000। लगभग पूरे वर्ष का हिस्सा है। / ₹6,60,000 × 11/12 = ₹6,05,000. It represents almost a full year.

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Question 46/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से का भुगतान किसके दावे को संतुष्ट करता है?

Payment of the deceased partner’s profit share satisfies whose claim?

Explanation opens after your attempt
Correct Answer

A. मृत साझेदार के प्रतिनिधियों काLegal representatives of the deceased

Explanation

Simple Explanation

यह मृत साझेदार के उत्तराधिकारियों के अधिकार का भाग है। इसे निपटान में शामिल किया जाता है। / It forms part of the rights of the legal heirs. It is included in settlement.

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Question 47/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

₹3,24,000 लाभ और 5 माह की अवधि पर हिस्सा कितना होगा?

For profit ₹3,24,000 and a 5 month period what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹1,35,000

Explanation

Simple Explanation

₹3,24,000 × 5/12 = ₹1,35,000। समय अनुपात सही रखें। / ₹3,24,000 × 5/12 = ₹1,35,000. Keep the time ratio correct.

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Question 48/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

कौन-सी स्थिति मृत साझेदार के लाभ हिस्से की गणना को आवश्यक बनाती है?

Which situation makes calculation of deceased partner’s profit share necessary?

Explanation opens after your attempt
Correct Answer

A. साझेदार की मृत्युDeath of a partner

Explanation

Simple Explanation

मृत्यु पर उसके अधिकारों का निर्धारण करना आवश्यक होता है। इसलिए गणना की जाती है। / On death his rights must be determined. Hence the calculation is necessary.

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Question 49/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि वार्षिक लाभ ₹15,00,000 और मृत्यु 3 माह बाद हुई तो हिस्सा कितना होगा?

If annual profit is ₹15,00,000 and death occurred after 3 months what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹3,75,000

Explanation

Simple Explanation

₹15,00,000 × 3/12 = ₹3,75,000। तिमाही लाभ लिया गया। / ₹15,00,000 × 3/12 = ₹3,75,000. One-quarter profit is taken.

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Question 50/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत साझेदार के लाभ हिस्से की गणना में सामान्य त्रुटि क्या है?

What is a common mistake in calculating deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. मृत्यु के बाद की अवधि शामिल करनाIncluding post-death period

Explanation

Simple Explanation

मृत्यु के बाद का लाभ शामिल नहीं किया जाता। यह सामान्य परीक्षा त्रुटि है। / Profit after death should not be included. This is a common exam mistake.

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Question 51/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के हिस्से के लाभ का अनुमान लगाने के लिए पिछले 4 वर्षों का औसत लाभ ₹4,80,000 है। मृत्यु 6 माह बाद हुई। लाभ का हिस्सा कितना होगा?

Average profit of the last 4 years is ₹4,80,000. Death occurred after 6 months. What is the profit share?

Explanation opens after your attempt
Correct Answer

A. ₹2,40,000

Explanation

Simple Explanation

₹4,80,000 × 6/12 = ₹2,40,000। समय अनुपात लागू करें। / ₹4,80,000 × 6/12 = ₹2,40,000. Apply the time ratio.

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Question 52/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से की गणना का सबसे प्रमुख उद्देश्य क्या है?

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

Explanation opens after your attempt
Correct Answer

A. उचित निपटान करना

Explanation

Simple Explanation

यह मृत साझेदार के दावे का सही निर्धारण करता है। / It ensures correct settlement of the deceased partner's claim.

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Question 53/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि अनुमानित वार्षिक लाभ ₹9,00,000 है और मृत्यु 8 माह बाद हुई तो लाभ कितना होगा?

If estimated annual profit is ₹9,00,000 and death occurred after 8 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹6,00,000

Explanation

Simple Explanation

₹9,00,000 × 8/12 = ₹6,00,000। / ₹9,00,000 × 8/12 = ₹6,00,000.

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Question 54/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से को सामान्यतः किस खाते में जोड़ा जाता है?

To which account is the deceased partner’s profit share generally credited?

Explanation opens after your attempt
Correct Answer

A. पूंजी खाता

Explanation

Simple Explanation

यह मृत साझेदार के पूंजी खाते में जमा किया जाता है। / It is credited to the deceased partner's capital account.

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Question 55/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹2,88,000 वार्षिक लाभ पर 9 माह की अवधि का लाभ कितना होगा?

What is the profit for 9 months on annual profit of ₹2,88,000?

Explanation opens after your attempt
Correct Answer

A. ₹2,16,000

Explanation

Simple Explanation

₹2,88,000 × 9/12 = ₹2,16,000। / ₹2,88,000 × 9/12 = ₹2,16,000.

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Question 56/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से का अधिकार कब तक रहता है?

Up to when does a deceased partner remain entitled to profit?

Explanation opens after your attempt
Correct Answer

A. मृत्यु तिथि तक

Explanation

Simple Explanation

अधिकार केवल मृत्यु तिथि तक होता है। / The entitlement exists only up to the date of death.

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Question 57/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि औसत लाभ ₹7,20,000 है और मृत्यु 5 माह बाद हुई तो लाभ का हिस्सा कितना होगा?

If average profit is ₹7,20,000 and death occurred after 5 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹3,00,000

Explanation

Simple Explanation

₹7,20,000 × 5/12 = ₹3,00,000। / ₹7,20,000 × 5/12 = ₹3,00,000.

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Question 58/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार का लाभ हिस्सा फर्म के लिए क्या माना जाता है?

What is the deceased partner's profit share considered for the firm?

Explanation opens after your attempt
Correct Answer

A. देयता

Explanation

Simple Explanation

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

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Question 59/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹6,24,000 वार्षिक लाभ और 7 माह की अवधि पर लाभ कितना होगा?

What is the profit for 7 months on annual profit of ₹6,24,000?

Explanation opens after your attempt
Correct Answer

A. ₹3,64,000

Explanation

Simple Explanation

₹6,24,000 × 7/12 = ₹3,64,000। / ₹6,24,000 × 7/12 = ₹3,64,000.

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Question 60/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से का अंतिम लाभार्थी कौन होता है?

Who is the final beneficiary of the deceased partner's profit share?

Explanation opens after your attempt
Correct Answer

A. कानूनी प्रतिनिधि

Explanation

Simple Explanation

राशि उसके कानूनी प्रतिनिधियों को मिलती है। / The amount is received by legal representatives.

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Question 61/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि लाभ ₹3,36,000 है और मृत्यु 10 माह बाद हुई तो हिस्सा कितना होगा?

If profit is ₹3,36,000 and death occurred after 10 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹2,80,000

Explanation

Simple Explanation

₹3,36,000 × 10/12 = ₹2,80,000। / ₹3,36,000 × 10/12 = ₹2,80,000.

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Question 62/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से की गणना में कौन-सा तत्व सबसे महत्वपूर्ण है?

Which element is most important in calculating profit share?

Explanation opens after your attempt
Correct Answer

A. मृत्यु तक की अवधि

Explanation

Simple Explanation

समय अवधि ही अनुपात तय करती है। / The time period determines the proportion.

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Question 63/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹1,92,000 लाभ पर 3 माह का हिस्सा कितना होगा?

What is the 3-month share on profit of ₹1,92,000?

Explanation opens after your attempt
Correct Answer

A. ₹48,000

Explanation

Simple Explanation

₹1,92,000 × 3/12 = ₹48,000। / ₹1,92,000 × 3/12 = ₹48,000.

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Question 64/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

विलेख मौन होने पर लाभ अनुमान का सामान्य आधार क्या है?

When the deed is silent, what is the usual basis for estimating profit?

Explanation opens after your attempt
Correct Answer

A. औसत लाभ

Explanation

Simple Explanation

सामान्यतः औसत लाभ का उपयोग किया जाता है। / Average profit is generally used.

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Question 65/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹8,16,000 वार्षिक लाभ पर 11 माह का लाभ कितना होगा?

What is the profit for 11 months on annual profit of ₹8,16,000?

Explanation opens after your attempt
Correct Answer

A. ₹7,48,000

Explanation

Simple Explanation

₹8,16,000 × 11/12 = ₹7,48,000। / ₹8,16,000 × 11/12 = ₹7,48,000.

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Question 66/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से की गणना में मृत्यु के बाद की अवधि का क्या किया जाता है?

How is the period after death treated in profit share calculation?

Explanation opens after your attempt
Correct Answer

A. अनदेखा किया जाता है

Explanation

Simple Explanation

मृत्यु के बाद लाभ पर अधिकार नहीं रहता। / There is no entitlement after death.

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Question 67/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹5,76,000 लाभ पर 4 माह का हिस्सा कितना होगा?

What is the 4-month share on profit of ₹5,76,000?

Explanation opens after your attempt
Correct Answer

A. ₹1,92,000

Explanation

Simple Explanation

₹5,76,000 × 4/12 = ₹1,92,000। / ₹5,76,000 × 4/12 = ₹1,92,000.

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Question 68/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से को जोड़ने से क्या बढ़ता है?

What increases when the deceased partner’s profit share is added?

Explanation opens after your attempt
Correct Answer

A. उसका दावा

Explanation

Simple Explanation

लाभ का हिस्सा कुल देय राशि बढ़ाता है। / The profit share increases the total claim.

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Question 69/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹4,44,000 वार्षिक लाभ पर 2 माह का लाभ कितना होगा?

What is the 2-month profit on annual profit of ₹4,44,000?

Explanation opens after your attempt
Correct Answer

A. ₹74,000

Explanation

Simple Explanation

₹4,44,000 × 2/12 = ₹74,000। / ₹4,44,000 × 2/12 = ₹74,000.

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Question 70/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

Assertion: मृत साझेदार को मृत्यु तक लाभ मिलता है। Reason: वह उस अवधि तक साझेदार था।

Assertion: A deceased partner gets profit up to death. Reason: He was a partner during that period.

Explanation opens after your attempt
Correct Answer

A. दोनों सही और कारण सही व्याख्या है

Explanation

Simple Explanation

कारण सीधे Assertion को स्पष्ट करता है। / The reason directly explains the assertion.

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Question 71/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹13,20,000 वार्षिक लाभ पर 3 माह का हिस्सा कितना होगा?

What is the 3-month share on annual profit of ₹13,20,000?

Explanation opens after your attempt
Correct Answer

A. ₹3,30,000

Explanation

Simple Explanation

₹13,20,000 × 3/12 = ₹3,30,000। / ₹13,20,000 × 3/12 = ₹3,30,000.

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Question 72/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से का निर्धारण किस आधार पर न्यायसंगत माना जाता है?

On what basis is the deceased partner’s profit share considered fair?

Explanation opens after your attempt
Correct Answer

A. अर्जित अवधि

Explanation

Simple Explanation

अधिकार केवल अर्जित अवधि तक सीमित है। / The entitlement is restricted to the earned period.

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Question 73/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹10,08,000 लाभ पर 5 माह का हिस्सा कितना होगा?

What is the 5-month share on profit of ₹10,08,000?

Explanation opens after your attempt
Correct Answer

A. ₹4,20,000

Explanation

Simple Explanation

₹10,08,000 × 5/12 = ₹4,20,000। / ₹10,08,000 × 5/12 = ₹4,20,000.

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Question 74/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से का अनुमान लगाते समय कौन-सा आधार सबसे विश्वसनीय माना जाता है?

Which basis is considered most reliable while estimating profit share?

Explanation opens after your attempt
Correct Answer

A. पिछले लाभ

Explanation

Simple Explanation

पिछले लाभ सामान्य कमाई को दर्शाते हैं। / Past profits reflect normal earnings.

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Question 75/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹7,56,000 वार्षिक लाभ पर 1 माह का लाभ कितना होगा?

What is the 1-month profit on annual profit of ₹7,56,000?

Explanation opens after your attempt
Correct Answer

A. ₹63,000

Explanation

Simple Explanation

₹7,56,000 × 1/12 = ₹63,000। / ₹7,56,000 × 1/12 = ₹63,000.

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Question 76/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से की गणना में सबसे सामान्य त्रुटि क्या है?

What is the most common error in calculating profit share?

Explanation opens after your attempt
Correct Answer

A. मृत्यु के बाद का लाभ जोड़ना

Explanation

Simple Explanation

मृत्यु के बाद का लाभ शामिल नहीं किया जाता। / Profit after death should not be included.

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Question 77/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹11,52,000 वार्षिक लाभ पर 8 माह का हिस्सा कितना होगा?

What is the 8-month share on annual profit of ₹11,52,000?

Explanation opens after your attempt
Correct Answer

A. ₹7,68,000

Explanation

Simple Explanation

₹11,52,000 × 8/12 = ₹7,68,000। / ₹11,52,000 × 8/12 = ₹7,68,000.

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Question 78/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार का लाभ हिस्सा किसके अधिकार का भाग है?

The deceased partner’s profit share forms part of whose rights?

Explanation opens after your attempt
Correct Answer

A. कानूनी उत्तराधिकारी

Explanation

Simple Explanation

यह उसके प्रतिनिधियों के दावे का भाग है। / It forms part of the legal representatives' claim.

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Question 79/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹4,68,000 लाभ पर 7 माह का हिस्सा कितना होगा?

What is the 7-month share on profit of ₹4,68,000?

Explanation opens after your attempt
Correct Answer

A. ₹2,73,000

Explanation

Simple Explanation

₹4,68,000 × 7/12 = ₹2,73,000। / ₹4,68,000 × 7/12 = ₹2,73,000.

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Question 80/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार का लाभ हिस्सा जोड़ने से पूंजी खाते पर क्या प्रभाव पड़ता है?

What effect does adding profit share have on the capital account?

Explanation opens after your attempt
Correct Answer

A. शेष बढ़ता है

Explanation

Simple Explanation

लाभ जमा होने से पूंजी बढ़ती है। / Crediting profit increases capital.

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Question 81/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹18,00,000 वार्षिक लाभ पर 2 माह का हिस्सा कितना होगा?

What is the 2-month share on annual profit of ₹18,00,000?

Explanation opens after your attempt
Correct Answer

A. ₹3,00,000

Explanation

Simple Explanation

₹18,00,000 × 2/12 = ₹3,00,000। / ₹18,00,000 × 2/12 = ₹3,00,000.

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Question 82/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से के लिए समय अनुपात क्यों आवश्यक है?

Why is a time ratio necessary for profit share calculation?

Explanation opens after your attempt
Correct Answer

A. लाभ अवधि निर्धारित करने हेतु

Explanation

Simple Explanation

समय अनुपात से अर्जित अवधि का लाभ मिलता है। / It allocates profit for the earned period.

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Question 83/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹2,04,000 वार्षिक लाभ पर 5 माह का हिस्सा कितना होगा?

What is the 5-month share on annual profit of ₹2,04,000?

Explanation opens after your attempt
Correct Answer

A. ₹85,000

Explanation

Simple Explanation

₹2,04,000 × 5/12 = ₹85,000। / ₹2,04,000 × 5/12 = ₹85,000.

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Question 84/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से की गणना में मृत्यु तिथि क्यों महत्वपूर्ण है?

Why is the date of death important in the calculation?

Explanation opens after your attempt
Correct Answer

A. यह अवधि निर्धारित करती है

Explanation

Simple Explanation

मृत्यु तिथि से गणना अवधि तय होती है। / The date of death determines the calculation period.

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Question 85/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹8,64,000 लाभ पर 10 माह का हिस्सा कितना होगा?

What is the 10-month share on profit of ₹8,64,000?

Explanation opens after your attempt
Correct Answer

A. ₹7,20,000

Explanation

Simple Explanation

₹8,64,000 × 10/12 = ₹7,20,000। / ₹8,64,000 × 10/12 = ₹7,20,000.

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Question 86/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

किस स्थिति में मृत साझेदार के लाभ हिस्से का प्रश्न उत्पन्न होता है?

In which situation does the issue of deceased partner’s profit share arise?

Explanation opens after your attempt
Correct Answer

A. साझेदार की मृत्यु

Explanation

Simple Explanation

यह केवल मृत्यु की स्थिति में उत्पन्न होता है। / It arises when a partner dies.

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Question 87/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹3,72,000 वार्षिक लाभ पर 8 माह का हिस्सा कितना होगा?

What is the 8-month share on annual profit of ₹3,72,000?

Explanation opens after your attempt
Correct Answer

A. ₹2,48,000

Explanation

Simple Explanation

₹3,72,000 × 8/12 = ₹2,48,000। / ₹3,72,000 × 8/12 = ₹2,48,000.

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Question 88/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से का लेखांकन किस सिद्धांत को दर्शाता है?

Accounting for profit share of a deceased partner reflects which principle?

Explanation opens after your attempt
Correct Answer

A. न्यायसंगत निपटान

Explanation

Simple Explanation

यह उचित अधिकार निर्धारण को दर्शाता है। / It reflects fair determination of rights.

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Question 89/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹14,40,000 वार्षिक लाभ पर 9 माह का हिस्सा कितना होगा?

What is the 9-month share on annual profit of ₹14,40,000?

Explanation opens after your attempt
Correct Answer

A. ₹10,80,000

Explanation

Simple Explanation

₹14,40,000 × 9/12 = ₹10,80,000। / ₹14,40,000 × 9/12 = ₹10,80,000.

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Question 90/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

विलेख मौन होने पर लाभ अनुमान के लिए कौन-सा तरीका व्यावहारिक है?

When the deed is silent, which method is practical for estimating profit?

Explanation opens after your attempt
Correct Answer

A. औसत लाभ विधि

Explanation

Simple Explanation

औसत लाभ विधि व्यापक रूप से उपयोग होती है। / Average profit method is widely used.

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Question 91/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹5,04,000 लाभ पर 11 माह का हिस्सा कितना होगा?

What is the 11-month share on profit of ₹5,04,000?

Explanation opens after your attempt
Correct Answer

A. ₹4,62,000

Explanation

Simple Explanation

₹5,04,000 × 11/12 = ₹4,62,000। / ₹5,04,000 × 11/12 = ₹4,62,000.

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Question 92/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से की राशि अंततः कहाँ स्थानांतरित होती है?

Where is the amount ultimately transferred?

Explanation opens after your attempt
Correct Answer

A. प्रतिनिधियों को देय खाते में

Explanation

Simple Explanation

अंततः यह भुगतान हेतु देय बनती है। / Ultimately it becomes payable to representatives.

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Question 93/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹6,96,000 वार्षिक लाभ पर 5 माह का हिस्सा कितना होगा?

What is the 5-month share on annual profit of ₹6,96,000?

Explanation opens after your attempt
Correct Answer

A. ₹2,90,000

Explanation

Simple Explanation

₹6,96,000 × 5/12 = ₹2,90,000। / ₹6,96,000 × 5/12 = ₹2,90,000.

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Question 94/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

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

Why are future profits not included in the profit share?

Explanation opens after your attempt
Correct Answer

A. अधिकार मृत्यु तक सीमित है

Explanation

Simple Explanation

मृत्यु के बाद साझेदारी अधिकार समाप्त हो जाता है। / Partnership rights cease after death.

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Question 95/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹9,24,000 लाभ पर 6 माह का हिस्सा कितना होगा?

What is the 6-month share on profit of ₹9,24,000?

Explanation opens after your attempt
Correct Answer

A. ₹4,62,000

Explanation

Simple Explanation

₹9,24,000 × 6/12 = ₹4,62,000। / ₹9,24,000 × 6/12 = ₹4,62,000.

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Question 96/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से के निर्धारण में औसत लाभ का उपयोग क्यों किया जाता है?

Why is average profit used in determining profit share?

Explanation opens after your attempt
Correct Answer

A. सामान्य कमाई दर्शाने हेतु

Explanation

Simple Explanation

यह असामान्य उतार-चढ़ाव को कम करता है। / It reduces abnormal fluctuations.

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Question 97/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹12,96,000 वार्षिक लाभ पर 7 माह का हिस्सा कितना होगा?

What is the 7-month share on annual profit of ₹12,96,000?

Explanation opens after your attempt
Correct Answer

A. ₹7,56,000

Explanation

Simple Explanation

₹12,96,000 × 7/12 = ₹7,56,000। / ₹12,96,000 × 7/12 = ₹7,56,000.

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Question 98/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से का सही निर्धारण किसे सहायता देता है?

Correct determination of profit share helps whom?

Explanation opens after your attempt
Correct Answer

A. कानूनी प्रतिनिधियों को

Explanation

Simple Explanation

यह उनके दावे की सही राशि सुनिश्चित करता है। / It ensures the correct amount of their claim.

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Question 99/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹16,20,000 वार्षिक लाभ पर 4 माह का हिस्सा कितना होगा?

What is the 4-month share on annual profit of ₹16,20,000?

Explanation opens after your attempt
Correct Answer

A. ₹5,40,000

Explanation

Simple Explanation

₹16,20,000 × 4/12 = ₹5,40,000। / ₹16,20,000 × 4/12 = ₹5,40,000.

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Question 100/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से की गणना में मूल नियम क्या है?

What is the basic rule in calculating a deceased partner's profit share?

Explanation opens after your attempt
Correct Answer

A. मृत्यु तिथि तक का लाभ

Explanation

Simple Explanation

केवल मृत्यु तिथि तक अर्जित लाभ ही लिया जाता है। / Only profit earned up to the date of death is considered.

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Question 101/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि पिछले 3 वर्षों का औसत लाभ ₹6,00,000 है और साझेदार की मृत्यु वर्ष के 4 माह बाद होती है, तो मृत्यु तिथि तक अनुमानित लाभ कितना होगा?

If the average profit of the last 3 years is ₹6,00,000 and a partner dies after 4 months of the year, what is the estimated profit up to the date of death?

Explanation opens after your attempt
Correct Answer

A. ₹2,00,000

Explanation

Simple Explanation

₹6,00,000 × 4/12 = ₹2,00,000। समय अनुपात का प्रयोग करें। / ₹6,00,000 × 4/12 = ₹2,00,000. Apply the time ratio.

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Question 102/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से का दावा किस अवधि के लिए मान्य होता है?

For which period is the deceased partner’s claim for profit valid?

Explanation opens after your attempt
Correct Answer

A. मृत्यु तिथि तक

Explanation

Simple Explanation

मृत साझेदार का अधिकार मृत्यु तिथि तक के लाभ पर होता है। / The deceased partner is entitled only to profits up to the date of death.

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Question 103/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

₹9,60,000 के अनुमानित वार्षिक लाभ पर 9 माह के लिए लाभ कितना होगा?

What will be the profit for 9 months on an estimated annual profit of ₹9,60,000?

Explanation opens after your attempt
Correct Answer

A. ₹7,20,000

Explanation

Simple Explanation

₹9,60,000 × 9/12 = ₹7,20,000। / ₹9,60,000 × 9/12 = ₹7,20,000.

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Question 104/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से को सामान्यतः किस खाते में जमा किया जाता है?

To which account is the deceased partner’s share of profit usually credited?

Explanation opens after your attempt
Correct Answer

A. पूंजी खाता

Explanation

Simple Explanation

लाभ का हिस्सा पूंजी खाते में जोड़ा जाता है। / The share of profit is credited to the capital account.

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Question 105/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि वार्षिक लाभ ₹3,24,000 है और मृत्यु 7 माह बाद हुई, तो लाभ का हिस्सा कितना होगा?

If annual profit is ₹3,24,000 and death occurs after 7 months, what is the profit share?

Explanation opens after your attempt
Correct Answer

A. ₹1,89,000

Explanation

Simple Explanation

₹3,24,000 × 7/12 = ₹1,89,000। / ₹3,24,000 × 7/12 = ₹1,89,000.

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Question 106/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से का भुगतान अंततः किसे किया जाता है?

To whom is the deceased partner’s share of profit ultimately paid?

Explanation opens after your attempt
Correct Answer

A. कानूनी प्रतिनिधियों को

Explanation

Simple Explanation

राशि कानूनी प्रतिनिधियों को देय होती है। / The amount is payable to the legal representatives.

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Question 107/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

₹8,40,000 के औसत लाभ पर 5 माह का लाभ कितना होगा?

What is the profit for 5 months on an average profit of ₹8,40,000?

Explanation opens after your attempt
Correct Answer

A. ₹3,50,000

Explanation

Simple Explanation

₹8,40,000 × 5/12 = ₹3,50,000। / ₹8,40,000 × 5/12 = ₹3,50,000.

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Question 108/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से को फर्म की किस श्रेणी में रखा जाता है?

Under which category is the deceased partner’s profit share treated in the firm’s books?

Explanation opens after your attempt
Correct Answer

A. देयता

Explanation

Simple Explanation

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

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Question 109/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि अनुमानित वार्षिक लाभ ₹12,00,000 है और मृत्यु 2 माह बाद हुई, तो लाभ कितना होगा?

If estimated annual profit is ₹12,00,000 and death occurs after 2 months, what will be the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,00,000

Explanation

Simple Explanation

₹12,00,000 × 2/12 = ₹2,00,000। / ₹12,00,000 × 2/12 = ₹2,00,000.

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Question 110/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

लाभ का अनुमान लगाते समय सबसे महत्वपूर्ण जानकारी कौन-सी है?

Which information is most important while estimating the profit share?

Explanation opens after your attempt
Correct Answer

A. मृत्यु की तिथि

Explanation

Simple Explanation

मृत्यु तिथि से समय अवधि निर्धारित होती है। / The date of death determines the relevant time period.

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Question 111/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

₹4,56,000 वार्षिक लाभ पर 11 माह का हिस्सा कितना होगा?

What is the share for 11 months on annual profit of ₹4,56,000?

Explanation opens after your attempt
Correct Answer

A. ₹4,18,000

Explanation

Simple Explanation

₹4,56,000 × 11/12 = ₹4,18,000। / ₹4,56,000 × 11/12 = ₹4,18,000.

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Question 112/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹7,68,000 है और मृत्यु 10 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹7,68,000 and death occurs after 10 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹6,40,000

Explanation

Simple Explanation

₹7,68,000 × 10/12 = ₹6,40,000। / ₹7,68,000 × 10/12 = ₹6,40,000.

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Question 113/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

विलेख मौन होने पर लाभ अनुमान का सामान्य आधार क्या माना जाता है?

When the partnership deed is silent, what is the usual basis for profit estimation?

Explanation opens after your attempt
Correct Answer

A. औसत लाभ

Explanation

Simple Explanation

सामान्यतः औसत लाभ का उपयोग किया जाता है। / Average profit is generally used.

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Question 114/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

₹2,76,000 के वार्षिक लाभ पर 8 माह का लाभ कितना होगा?

What is the profit for 8 months on annual profit of ₹2,76,000?

Explanation opens after your attempt
Correct Answer

A. ₹1,84,000

Explanation

Simple Explanation

₹2,76,000 × 8/12 = ₹1,84,000। / ₹2,76,000 × 8/12 = ₹1,84,000.

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Question 115/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से को जोड़ने से पूंजी खाते का शेष क्या होगा?

What happens to the capital account balance when the profit share is added?

Explanation opens after your attempt
Correct Answer

A. बढ़ेगा

Explanation

Simple Explanation

लाभ जोड़ने से पूंजी शेष बढ़ता है। / Adding profit increases the capital balance.

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Question 116/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि औसत लाभ ₹10,20,000 है और मृत्यु 3 माह बाद हुई, तो लाभ कितना होगा?

If average profit is ₹10,20,000 and death occurs after 3 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,55,000

Explanation

Simple Explanation

₹10,20,000 × 3/12 = ₹2,55,000। / ₹10,20,000 × 3/12 = ₹2,55,000.

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Question 117/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से की गणना का मुख्य उद्देश्य क्या है?

What is the main purpose of calculating the deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. उचित निपटान

Explanation

Simple Explanation

इससे मृत साझेदार का सही दावा निर्धारित होता है। / It helps determine the correct claim of the deceased partner.

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Question 118/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

₹15,60,000 के वार्षिक लाभ पर 1 माह का लाभ कितना होगा?

What is the profit for 1 month on annual profit of ₹15,60,000?

Explanation opens after your attempt
Correct Answer

A. ₹1,30,000

Explanation

Simple Explanation

₹15,60,000 × 1/12 = ₹1,30,000। / ₹15,60,000 × 1/12 = ₹1,30,000.

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Question 119/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

Assertion: मृत साझेदार को मृत्यु तिथि तक लाभ मिलता है। Reason: वह उस अवधि में साझेदार था।

Assertion: A deceased partner gets profit up to the date of death. Reason: He was a partner during that period.

Explanation opens after your attempt
Correct Answer

A. दोनों सही और कारण सही व्याख्या है

Explanation

Simple Explanation

कारण सीधे अधिकार का आधार बताता है। / The reason directly explains the entitlement.

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Question 120/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹5,04,000 है और मृत्यु 5 माह बाद हुई, तो लाभ कितना होगा?

If profit is ₹5,04,000 and death occurs after 5 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,10,000

Explanation

Simple Explanation

₹5,04,000 × 5/12 = ₹2,10,000। / ₹5,04,000 × 5/12 = ₹2,10,000.

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Question 121/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से की राशि अंततः किस खाते में देय बनती है?

The deceased partner’s profit share ultimately becomes payable through which account?

Explanation opens after your attempt
Correct Answer

A. उसके पूंजी खाते से

Explanation

Simple Explanation

पहले पूंजी खाते में जमा किया जाता है। / It is first credited to the capital account.

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Question 122/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि वार्षिक लाभ ₹13,44,000 है और मृत्यु 7 माह बाद हुई, तो हिस्सा कितना होगा?

If annual profit is ₹13,44,000 and death occurs after 7 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹7,84,000

Explanation

Simple Explanation

₹13,44,000 × 7/12 = ₹7,84,000। / ₹13,44,000 × 7/12 = ₹7,84,000.

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Question 123/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से की गणना में समय अनुपात क्यों आवश्यक है?

Why is the time ratio necessary in profit share calculation?

Explanation opens after your attempt
Correct Answer

A. लाभ अवधि निर्धारित करने हेतु

Explanation

Simple Explanation

समय अनुपात अर्जित लाभ का सही भाग देता है। / The time ratio provides the correct earned share of profit.

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Question 124/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि औसत लाभ ₹18,00,000 है और मृत्यु 2 माह बाद हुई, तो लाभ कितना होगा?

If average profit is ₹18,00,000 and death occurs after 2 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹3,00,000

Explanation

Simple Explanation

₹18,00,000 × 2/12 = ₹3,00,000। / ₹18,00,000 × 2/12 = ₹3,00,000.

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Question 125/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹9,84,000 है और मृत्यु 6 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹9,84,000 and death occurs after 6 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹4,92,000

Explanation

Simple Explanation

₹9,84,000 × 6/12 = ₹4,92,000। / ₹9,84,000 × 6/12 = ₹4,92,000.

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Question 126/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से की गणना में औसत लाभ का उपयोग क्यों किया जाता है?

Why is average profit used in calculating the deceased partner’s share?

Explanation opens after your attempt
Correct Answer

A. सामान्य कमाई दिखाने हेतु

Explanation

Simple Explanation

यह असामान्य उतार-चढ़ाव को कम करता है। / It reduces abnormal fluctuations.

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Question 127/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि वार्षिक लाभ ₹6,72,000 है और मृत्यु 5 माह बाद हुई, तो लाभ कितना होगा?

If annual profit is ₹6,72,000 and death occurs after 5 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,80,000

Explanation

Simple Explanation

₹6,72,000 × 5/12 = ₹2,80,000। / ₹6,72,000 × 5/12 = ₹2,80,000.

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Question 128/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से का सही निर्धारण किसे लाभ देता है?

Who benefits from the correct determination of the deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. कानूनी प्रतिनिधियों को

Explanation

Simple Explanation

इससे उनके दावे की सही राशि सुनिश्चित होती है। / It ensures the correct amount of their claim.

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Question 129/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹11,40,000 है और मृत्यु 9 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹11,40,000 and death occurs after 9 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹8,55,000

Explanation

Simple Explanation

₹11,40,000 × 9/12 = ₹8,55,000। / ₹11,40,000 × 9/12 = ₹8,55,000.

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Question 130/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से का लेखांकन किस सिद्धांत का समर्थन करता है?

Accounting for a deceased partner’s profit share supports which principle?

Explanation opens after your attempt
Correct Answer

A. न्यायसंगत अधिकार निर्धारण

Explanation

Simple Explanation

यह उचित दावे के निर्धारण को दर्शाता है। / It reflects fair determination of rights.

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Question 131/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि औसत लाभ ₹4,32,000 है और मृत्यु 8 माह बाद हुई, तो लाभ कितना होगा?

If average profit is ₹4,32,000 and death occurs after 8 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,88,000

Explanation

Simple Explanation

₹4,32,000 × 8/12 = ₹2,88,000। / ₹4,32,000 × 8/12 = ₹2,88,000.

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Question 132/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹14,64,000 है और मृत्यु 3 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹14,64,000 and death occurs after 3 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹3,66,000

Explanation

Simple Explanation

₹14,64,000 × 3/12 = ₹3,66,000। / ₹14,64,000 × 3/12 = ₹3,66,000.

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Question 133/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार का लाभ हिस्सा जोड़ने से उसका दावा क्या होता है?

What happens to the deceased partner’s claim when profit share is added?

Explanation opens after your attempt
Correct Answer

A. बढ़ जाता है

Explanation

Simple Explanation

लाभ का हिस्सा कुल देय राशि बढ़ाता है। / The profit share increases the total amount due.

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Question 134/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि वार्षिक लाभ ₹7,92,000 है और मृत्यु 11 माह बाद हुई, तो लाभ कितना होगा?

If annual profit is ₹7,92,000 and death occurs after 11 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹7,26,000

Explanation

Simple Explanation

₹7,92,000 × 11/12 = ₹7,26,000। / ₹7,92,000 × 11/12 = ₹7,26,000.

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Question 135/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

केस: विलेख में लाभ अनुमान की विधि नहीं दी गई। उपयुक्त आधार क्या होगा?

Case: The deed does not provide a method for estimating profit. What should be the appropriate basis?

Explanation opens after your attempt
Correct Answer

A. पिछले वर्षों का औसत लाभ

Explanation

Simple Explanation

औसत लाभ सबसे व्यावहारिक आधार है। / Average profit is the most practical basis.

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Question 136/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹12,48,000 है और मृत्यु 4 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹12,48,000 and death occurs after 4 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹4,16,000

Explanation

Simple Explanation

₹12,48,000 × 4/12 = ₹4,16,000। / ₹12,48,000 × 4/12 = ₹4,16,000.

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Question 137/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से की गणना में समय का महत्व क्या है?

What is the significance of time in calculating the deceased partner’s profit share?

Explanation opens after your attempt
Correct Answer

A. यह लाभ का अनुपात तय करता है

Explanation

Simple Explanation

समय अवधि लाभ के हिस्से को निर्धारित करती है। / The time period determines the profit proportion.

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Question 138/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि औसत लाभ ₹16,80,000 है और मृत्यु 5 माह बाद हुई, तो लाभ कितना होगा?

If average profit is ₹16,80,000 and death occurs after 5 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹7,00,000

Explanation

Simple Explanation

₹16,80,000 × 5/12 = ₹7,00,000। / ₹16,80,000 × 5/12 = ₹7,00,000.

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Question 139/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹18,24,000 है और मृत्यु 7 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹18,24,000 and death occurs after 7 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹10,64,000

Explanation

Simple Explanation

₹18,24,000 × 7/12 = ₹10,64,000। / ₹18,24,000 × 7/12 = ₹10,64,000.

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Question 140/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से के लिए कौन-सा कथन सही है?

Which statement is correct regarding the deceased partner’s profit share?

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Correct Answer

A. यह मृत्यु तिथि तक देय होता है

Explanation

Simple Explanation

सही दावा मृत्यु तिथि तक के लाभ पर आधारित है। / The claim is based on profit up to the date of death.

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Question 141/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि वार्षिक लाभ ₹5,88,000 है और मृत्यु 8 माह बाद हुई, तो लाभ कितना होगा?

If annual profit is ₹5,88,000 and death occurs after 8 months, what is the profit?

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Correct Answer

A. ₹3,92,000

Explanation

Simple Explanation

₹5,88,000 × 8/12 = ₹3,92,000। / ₹5,88,000 × 8/12 = ₹3,92,000.

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Question 142/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से की गणना में सबसे विश्वसनीय आधार कौन-सा माना जाता है?

Which is considered the most reliable basis for calculating the profit share?

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Correct Answer

A. पिछले लाभ

Explanation

Simple Explanation

पिछले लाभ सामान्य कमाई को दर्शाते हैं। / Past profits reflect normal earnings.

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Question 143/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹20,40,000 है और मृत्यु 2 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹20,40,000 and death occurs after 2 months, what is the share?

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Correct Answer

A. ₹3,40,000

Explanation

Simple Explanation

₹20,40,000 × 2/12 = ₹3,40,000। / ₹20,40,000 × 2/12 = ₹3,40,000.

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Question 144/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से का लेखांकन उचित क्यों माना जाता है?

Why is accounting for the deceased partner’s profit share considered fair?

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Correct Answer

A. यह वास्तविक अधिकार दर्शाता है

Explanation

Simple Explanation

यह अर्जित लाभ पर आधारित अधिकार को मान्यता देता है। / It recognizes the right based on earned profits.

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Question 145/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि औसत लाभ ₹21,60,000 है और मृत्यु 1 माह बाद हुई, तो लाभ कितना होगा?

If average profit is ₹21,60,000 and death occurs after 1 month, what is the profit?

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Correct Answer

A. ₹1,80,000

Explanation

Simple Explanation

₹21,60,000 × 1/12 = ₹1,80,000। / ₹21,60,000 × 1/12 = ₹1,80,000.

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Question 146/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से की गणना का मूल नियम क्या है?

What is the fundamental rule for calculating the deceased partner’s profit share?

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A. मृत्यु तिथि तक का लाभ लेना

Explanation

Simple Explanation

केवल मृत्यु तिथि तक अर्जित लाभ शामिल किया जाता है। / Only profit earned up to the date of death is included.

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Question 147/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि पिछले वर्ष का लाभ ₹24,00,000 था और साझेदार की मृत्यु वर्ष के 9वें महीने के अंत में हुई, तो मृत्यु तिथि तक अनुमानित लाभ कितना होगा?

If last year's profit was ₹24,00,000 and a partner died at the end of the 9th month of the year, what is the estimated profit up to the date of death?

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Correct Answer

A. ₹18,00,000

Explanation

Simple Explanation

₹24,00,000 × 9/12 = ₹18,00,000। समय अनुपात लागू करें। / ₹24,00,000 × 9/12 = ₹18,00,000. Apply the time ratio.

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Question 148/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से की गणना करते समय यदि विलेख में कोई प्रावधान न हो, तो सबसे उपयुक्त आधार क्या माना जाएगा?

While calculating a deceased partner's profit share, if the deed contains no provision, what is considered the most suitable basis?

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Correct Answer

A. पिछले वर्षों का औसत लाभ

Explanation

Simple Explanation

औसत लाभ सामान्य कमाई का उचित संकेत देता है। / Average profit gives a fair indication of normal earnings.

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Question 149/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

Assertion: मृत साझेदार के लाभ हिस्से को उसके पूंजी खाते में जमा किया जाता है। Reason: यह राशि उसके कुल दावे का भाग होती है।

Assertion: The deceased partner's share of profit is credited to his capital account. Reason: This amount forms part of his total claim.

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Correct Answer

A. दोनों सही और कारण सही व्याख्या है

Explanation

Simple Explanation

लाभ का हिस्सा उसके देय दावे को बढ़ाता है, इसलिए पूंजी खाते में जमा किया जाता है। / The profit share increases the amount due to him, so it is credited to the capital account.

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Question 150/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि अनुमानित वार्षिक लाभ ₹30,00,000 है और साझेदार की मृत्यु 5 माह बाद हुई, तो मृत्यु तिथि तक लाभ कितना होगा?

If the estimated annual profit is ₹30,00,000 and a partner dies after 5 months, what is the profit up to the date of death?

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Correct Answer

A. ₹12,50,000

Explanation

Simple Explanation

₹30,00,000 × 5/12 = ₹12,50,000। अवधि के अनुसार लाभ बाँटें। / ₹30,00,000 × 5/12 = ₹12,50,000. Apportion profit according to the period.

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