सेवानिवृत्त भागीदार को देय राशि में यदि ऋण खाता खोला जाए तो वह किस प्रकार दिखाया जाता है?
When a loan account is opened for the amount due to a retiring partner it is shown as?
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A दायित्व / Liability
B संपत्ति / Asset
C व्यय / Expense
D आय / Income
Explanation opens after your attempt
Correct Answer
A. दायित्व / Liability
Step 1
Concept
A loan account is a liability of the firm. Remember its liability nature for exams.
Step 2
Why this answer is correct
The correct answer is A. दायित्व / Liability. A loan account is a liability of the firm. Remember its liability nature for exams.
Step 3
Exam Tip
ऋण खाता फर्म की देयता होता है। परीक्षा में देयता की प्रकृति याद रखें।
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मृत भागीदार को देय राशि को ऋण खाते में स्थानांतरित करने का मुख्य उद्देश्य क्या है?
What is the main purpose of transferring the amount due to a deceased partner to a loan account?
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A देय राशि को अलग दिखाना
B लाभ बढ़ाना
C पूंजी घटाना
D नकद बढ़ाना
Explanation opens after your attempt
Correct Answer
A. देय राशि को अलग दिखाना
Step 1
Concept
It separately identifies the amount payable. This is an important presentation point.
Step 2
Why this answer is correct
The correct answer is A. देय राशि को अलग दिखाना. It separately identifies the amount payable. This is an important presentation point.
Step 3
Exam Tip
इससे देय राशि स्पष्ट रूप से अलग दिखाई जाती है। यह प्रस्तुतीकरण का महत्वपूर्ण बिंदु है।
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यदि साझेदारी अनुबंध में कुछ न लिखा हो तो भागीदार के ऋण पर ब्याज किस दर से देय होता है?
If the partnership deed is silent then interest on partner's loan is payable at what rate?
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A 4% प्रति वर्ष
B 6% प्रति वर्ष
C 8% प्रति वर्ष
D 10% प्रति वर्ष
Explanation opens after your attempt
Correct Answer
B. 6% प्रति वर्ष
Step 1
Concept
Under the Partnership Act interest is payable at 6% p.a. It is a common exam question.
Step 2
Why this answer is correct
The correct answer is B. 6% प्रति वर्ष. Under the Partnership Act interest is payable at 6% p.a. It is a common exam question.
Step 3
Exam Tip
भागीदारी अधिनियम के अनुसार 6% ब्याज देय है। यह अक्सर परीक्षा में पूछा जाता है।
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सेवानिवृत्त भागीदार के ऋण पर ब्याज किस खाते में डेबिट किया जाता है?
Interest on retiring partner's loan is debited to which account?
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A ऋण खाता
B लाभ हानि विनियोजन खाता
C ब्याज खाता
D पूंजी खाता
Explanation opens after your attempt
Correct Answer
C. ब्याज खाता
Step 1
Concept
Being an expense it is debited to Interest Account. Remember the journal entry.
Step 2
Why this answer is correct
The correct answer is C. ब्याज खाता. Being an expense it is debited to Interest Account. Remember the journal entry.
Step 3
Exam Tip
ब्याज व्यय होने से ब्याज खाते में डेबिट किया जाता है। जर्नल प्रविष्टि याद रखें।
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सेवानिवृत्ति पर देय राशि नकद न देकर ऋण खाते में डालने से क्या प्रभाव पड़ता है?
What is the effect of transferring the amount due on retirement to a loan account instead of paying cash?
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A नकद तुरंत घटता है
B देयता उत्पन्न होती है
C लाभ बढ़ता है
D पूंजी बढ़ती है
Explanation opens after your attempt
Correct Answer
B. देयता उत्पन्न होती है
Step 1
Concept
A loan liability arises for the firm. Immediate cash payment is avoided.
Step 2
Why this answer is correct
The correct answer is B. देयता उत्पन्न होती है. A loan liability arises for the firm. Immediate cash payment is avoided.
Step 3
Exam Tip
फर्म पर ऋण देयता बन जाती है। नकद का तत्काल भुगतान नहीं होता।
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सेवानिवृत्त भागीदार की पूंजी राशि ऋण खाते में स्थानांतरित करने की प्रविष्टि में कौन सा खाता डेबिट होगा?
In transferring a retiring partner's capital to loan account which account is debited?
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A ऋण खाता
B नकद खाता
C सेवानिवृत्त भागीदार का पूंजी खाता
D ब्याज खाता
Explanation opens after your attempt
Correct Answer
C. सेवानिवृत्त भागीदार का पूंजी खाता
Step 1
Concept
The capital account is debited to close it. The loan account is credited.
Step 2
Why this answer is correct
The correct answer is C. सेवानिवृत्त भागीदार का पूंजी खाता. The capital account is debited to close it. The loan account is credited.
Step 3
Exam Tip
पूंजी खाते को बंद करने हेतु उसे डेबिट किया जाता है। ऋण खाते को क्रेडिट किया जाता है।
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ऋण खाते पर ब्याज का भुगतान न होने पर वह सामान्यतः कहाँ जोड़ा जाता है?
If interest on loan account is not paid it is generally added to?
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A नकद
B पूंजी
C ऋण खाते
D आहरण
Explanation opens after your attempt
Correct Answer
C. ऋण खाते
Step 1
Concept
Unpaid interest is added to the loan account. This increases the liability.
Step 2
Why this answer is correct
The correct answer is C. ऋण खाते. Unpaid interest is added to the loan account. This increases the liability.
Step 3
Exam Tip
अदत्त ब्याज ऋण खाते में जोड़ दिया जाता है। इससे देयता बढ़ती है।
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मृत भागीदार के ऋण खाते पर ब्याज कब तक लगाया जाता है?
Interest on deceased partner's loan account is charged up to when?
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A भुगतान की तिथि तक
B मृत्यु की तिथि तक
C वर्षांत तक ही
D नई फर्म बनने तक
Explanation opens after your attempt
Correct Answer
A. भुगतान की तिथि तक
Step 1
Concept
Interest may be charged until settlement. Terms of agreement should also be checked.
Step 2
Why this answer is correct
The correct answer is A. भुगतान की तिथि तक. Interest may be charged until settlement. Terms of agreement should also be checked.
Step 3
Exam Tip
देय राशि के भुगतान तक ब्याज लगाया जा सकता है। अनुबंध की शर्तें भी देखी जाती हैं।
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यदि ऋण खाते का शेष ₹80000 है और ब्याज 6% है तो वार्षिक ब्याज कितना होगा?
If loan account balance is ₹80000 and interest rate is 6% what is annual interest?
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A ₹3600
B ₹4200
C ₹4800
D ₹5200
Explanation opens after your attempt
Step 1
Concept
6% of ₹80000 equals ₹4800. Practice percentage calculations.
Step 2
Why this answer is correct
The correct answer is C. ₹4800. 6% of ₹80000 equals ₹4800. Practice percentage calculations.
Step 3
Exam Tip
₹80000 का 6% ₹4800 होता है। प्रतिशत गणना का अभ्यास करें।
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ऋण खाते को बैलेंस शीट में किस शीर्षक के अंतर्गत दिखाया जाता है?
Under which heading is partner's loan account shown in the balance sheet?
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A चालू परिसंपत्तियाँ
B गैर चालू परिसंपत्तियाँ
C इक्विटी
D देयताएँ
Explanation opens after your attempt
Correct Answer
D. देयताएँ
Step 1
Concept
It is a liability of the firm so it appears under liabilities. Classification is important.
Step 2
Why this answer is correct
The correct answer is D. देयताएँ. It is a liability of the firm so it appears under liabilities. Classification is important.
Step 3
Exam Tip
यह फर्म की देयता है इसलिए देयताओं में दिखाया जाता है। वर्गीकरण महत्वपूर्ण है।
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सेवानिवृत्ति पर ₹150000 देय राशि ऋण खाते में स्थानांतरित की गई। ऋण खाते में क्या प्रविष्टि होगी?
₹150000 due on retirement is transferred to loan account. What entry appears in loan account?
#partner_loan
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A डेबिट ₹150000
B क्रेडिट ₹150000
C डेबिट ₹75000
D कोई प्रविष्टि नहीं
Explanation opens after your attempt
Correct Answer
B. क्रेडिट ₹150000
Step 1
Concept
The loan account is credited when liability arises. This is a basic rule.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट ₹150000. The loan account is credited when liability arises. This is a basic rule.
Step 3
Exam Tip
ऋण खाता देयता बनने पर क्रेडिट होता है। यह मूल नियम है।
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ऋण खाते पर ब्याज को लाभ हानि खाते में किस रूप में माना जाता है?
How is interest on partner's loan treated in Profit and Loss Account?
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A आय
B पूंजी
C व्यय
D आरक्षित निधि
Explanation opens after your attempt
Step 1
Concept
It is a business expense. Hence it reduces profit.
Step 2
Why this answer is correct
The correct answer is C. व्यय. It is a business expense. Hence it reduces profit.
Step 3
Exam Tip
यह व्यवसाय का व्यय है। इसलिए लाभ को कम करता है।
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यदि अनुबंध में ब्याज 9% निर्धारित है तो किस दर से ब्याज दिया जाएगा?
If the deed specifies 9% interest then interest will be paid at?
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A 6%
B 8%
C 9%
D 12%
Explanation opens after your attempt
Step 1
Concept
The deed terms prevail. Therefore 9% applies.
Step 2
Why this answer is correct
The correct answer is C. 9%. The deed terms prevail. Therefore 9% applies.
Step 3
Exam Tip
अनुबंध की शर्तें प्राथमिक होती हैं। इसलिए 9% लागू होगा।
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सेवानिवृत्त भागीदार के ऋण खाते का भुगतान किस रूप में किया जा सकता है?
How can a retiring partner's loan account be settled?
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A केवल नकद
B केवल संपत्ति
C नकद या किश्तों में
D केवल शेयर
Explanation opens after your attempt
Correct Answer
C. नकद या किश्तों में
Step 1
Concept
It may be settled in cash or installments. Depends on agreed terms.
Step 2
Why this answer is correct
The correct answer is C. नकद या किश्तों में. It may be settled in cash or installments. Depends on agreed terms.
Step 3
Exam Tip
भुगतान नकद या निर्धारित किश्तों में हो सकता है। शर्तों पर निर्भर करता है।
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₹200000 के ऋण खाते पर 6 माह के लिए 6% ब्याज कितना होगा?
What is the interest on ₹200000 loan account for 6 months at 6%?
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A ₹4000
B ₹6000
C ₹8000
D ₹12000
Explanation opens after your attempt
Step 1
Concept
₹200000 × 6% × 6/12 = ₹6000. Watch the time period carefully.
Step 2
Why this answer is correct
The correct answer is B. ₹6000. ₹200000 × 6% × 6/12 = ₹6000. Watch the time period carefully.
Step 3
Exam Tip
₹200000 × 6% × 6/12 = ₹6000। समय अवधि पर ध्यान दें।
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ऋण खाते का शेष बढ़ाने वाली प्रविष्टि कौन सी है?
Which transaction increases the loan account balance?
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A ऋण का भुगतान
B ब्याज जोड़ना
C नकद निकासी
D पूंजी वापसी
Explanation opens after your attempt
Correct Answer
B. ब्याज जोड़ना
Step 1
Concept
Adding interest increases the amount payable. Hence the balance rises.
Step 2
Why this answer is correct
The correct answer is B. ब्याज जोड़ना. Adding interest increases the amount payable. Hence the balance rises.
Step 3
Exam Tip
ब्याज जोड़ने से देय राशि बढ़ती है। इसलिए ऋण शेष बढ़ता है।
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मृत भागीदार के उत्तराधिकारी को देय राशि यदि लंबित हो तो वह किस खाते में रहेगी?
If the amount due to legal heirs of a deceased partner remains unpaid it will remain in?
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A पूंजी खाता
B व्यय खाता
C ऋण खाता
D नकद खाता
Explanation opens after your attempt
Correct Answer
C. ऋण खाता
Step 1
Concept
The unpaid amount remains in the loan account. It represents a liability.
Step 2
Why this answer is correct
The correct answer is C. ऋण खाता. The unpaid amount remains in the loan account. It represents a liability.
Step 3
Exam Tip
अदत्त राशि ऋण खाते में रखी जाती है। यह देयता का प्रतिनिधित्व करती है।
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ऋण खाते पर ब्याज की प्रविष्टि में किस खाते को क्रेडिट किया जाता है?
In entry for interest on loan account which account is credited?
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A ब्याज खाता
B नकद खाता
C लाभ हानि खाता
D भागीदार ऋण खाता
Explanation opens after your attempt
Correct Answer
D. भागीदार ऋण खाता
Step 1
Concept
The loan account increases due to interest payable. Therefore it is credited.
Step 2
Why this answer is correct
The correct answer is D. भागीदार ऋण खाता. The loan account increases due to interest payable. Therefore it is credited.
Step 3
Exam Tip
ब्याज देय होने से ऋण खाता बढ़ता है। इसलिए उसे क्रेडिट किया जाता है।
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ऋण खाते की प्रकृति क्या है?
What is the nature of a partner's loan account?
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A वास्तविक खाता
B व्यक्तिगत खाता
C नाममात्र खाता
D मेमोरेंडम खाता
Explanation opens after your attempt
Correct Answer
B. व्यक्तिगत खाता
Step 1
Concept
It is a personal account relating to a partner. Remember the classification.
Step 2
Why this answer is correct
The correct answer is B. व्यक्तिगत खाता. It is a personal account relating to a partner. Remember the classification.
Step 3
Exam Tip
यह भागीदार से संबंधित व्यक्तिगत खाता है। वर्गीकरण याद रखें।
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₹50000 पर 8% वार्षिक ब्याज एक वर्ष के लिए कितना होगा?
What is the annual interest on ₹50000 at 8%?
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A ₹3000
B ₹3500
C ₹4000
D ₹4500
Explanation opens after your attempt
Step 1
Concept
8% of ₹50000 is ₹4000. Use simple interest calculation.
Step 2
Why this answer is correct
The correct answer is C. ₹4000. 8% of ₹50000 is ₹4000. Use simple interest calculation.
Step 3
Exam Tip
₹50000 का 8% ₹4000 है। सरल ब्याज की गणना करें।
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यदि ऋण खाते का भुगतान कर दिया जाए तो कौन सा खाता डेबिट होगा?
If the loan account is paid off which account will be debited?
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A नकद
B ऋण खाता
C ब्याज
D पूंजी
Explanation opens after your attempt
Correct Answer
B. ऋण खाता
Step 1
Concept
The loan account is debited to extinguish the liability. Cash is credited.
Step 2
Why this answer is correct
The correct answer is B. ऋण खाता. The loan account is debited to extinguish the liability. Cash is credited.
Step 3
Exam Tip
देयता समाप्त करने हेतु ऋण खाता डेबिट होता है। नकद क्रेडिट होता है।
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सेवानिवृत्त भागीदार के ऋण खाते को किसके साथ समायोजित नहीं किया जाता?
A retiring partner's loan account is generally not adjusted with which item?
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A नकद भुगतान
B ब्याज
C किश्तें
D भविष्य का लाभांश
Explanation opens after your attempt
Correct Answer
D. भविष्य का लाभांश
Step 1
Concept
Future dividend is not a normal component of the loan account. Avoid confusion.
Step 2
Why this answer is correct
The correct answer is D. भविष्य का लाभांश. Future dividend is not a normal component of the loan account. Avoid confusion.
Step 3
Exam Tip
भविष्य का लाभांश ऋण खाते का सामान्य भाग नहीं है। प्रश्न में भ्रम से बचें।
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ऋण खाते पर ब्याज फर्म के लिए क्या है?
Interest on partner's loan account is what for the firm?
#partner_loan
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A व्यय
B आय
C पूंजी लाभ
D आरक्षित निधि
Explanation opens after your attempt
Step 1
Concept
Interest payment is an expense for the firm. It reduces profit.
Step 2
Why this answer is correct
The correct answer is A. व्यय. Interest payment is an expense for the firm. It reduces profit.
Step 3
Exam Tip
ब्याज भुगतान फर्म का खर्च है। यह लाभ को घटाता है।
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₹120000 की देय राशि को ऋण खाते में बदला गया। इससे कौन सा तत्व बढ़ेगा?
₹120000 due amount is converted into a loan account. Which element increases?
#partner_loan
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A परिसंपत्ति
B देयता
C राजस्व
D व्यय
Explanation opens after your attempt
Step 1
Concept
A loan account is a liability so liabilities increase. Identify the basic effect.
Step 2
Why this answer is correct
The correct answer is B. देयता. A loan account is a liability so liabilities increase. Identify the basic effect.
Step 3
Exam Tip
ऋण खाता देयता है इसलिए देयता बढ़ती है। मूल प्रभाव पहचानें।
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ऋण खाते का ब्याज यदि वर्षांत पर जोड़ा जाए तो ऋण शेष पर क्या प्रभाव होगा?
If interest is added to the loan account at year end what happens to the balance?
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A घटता है
B शून्य हो जाता है
C बढ़ता है
D अपरिवर्तित रहता है
Explanation opens after your attempt
Correct Answer
C. बढ़ता है
Step 1
Concept
Adding interest increases the payable amount. Hence the balance increases.
Step 2
Why this answer is correct
The correct answer is C. बढ़ता है. Adding interest increases the payable amount. Hence the balance increases.
Step 3
Exam Tip
ब्याज जोड़ने से देय राशि बढ़ती है। इसलिए शेष बढ़ता है।
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मृत भागीदार की देय राशि का ऋण खाते में रूपांतरण किस सिद्धांत को दर्शाता है?
Conversion of amount due to a deceased partner into a loan account reflects which principle?
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A अलग इकाई दृष्टिकोण
B नकद आधार
C गोपनीयता
D दोहरे कराधान
Explanation opens after your attempt
Correct Answer
A. अलग इकाई दृष्टिकोण
Step 1
Concept
The firm and partner are treated separately. That is the basis.
Step 2
Why this answer is correct
The correct answer is A. अलग इकाई दृष्टिकोण. The firm and partner are treated separately. That is the basis.
Step 3
Exam Tip
फर्म और भागीदार को अलग माना जाता है। यही आधार है।
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₹90000 पर 10% ब्याज 9 माह के लिए कितना होगा?
What is the interest on ₹90000 at 10% for 9 months?
#partner_loan
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A ₹6750
B ₹7000
C ₹7500
D ₹8100
Explanation opens after your attempt
Step 1
Concept
₹90000 × 10% × 9/12 = ₹6750. Use the correct time factor.
Step 2
Why this answer is correct
The correct answer is A. ₹6750. ₹90000 × 10% × 9/12 = ₹6750. Use the correct time factor.
Step 3
Exam Tip
₹90000 × 10% × 9/12 = ₹6750। अवधि का सही उपयोग करें।
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ऋण खाते का क्रेडिट शेष क्या दर्शाता है?
What does the credit balance of a loan account indicate?
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A फर्म का दावा
B फर्म की देयता
C व्यय
D हानि
Explanation opens after your attempt
Correct Answer
B. फर्म की देयता
Step 1
Concept
A credit balance shows an amount payable. It is a liability.
Step 2
Why this answer is correct
The correct answer is B. फर्म की देयता. A credit balance shows an amount payable. It is a liability.
Step 3
Exam Tip
क्रेडिट शेष भुगतान योग्य राशि दर्शाता है। यह देयता है।
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यदि ₹30000 का भुगतान ऋण खाते के विरुद्ध किया जाए तो ऋण खाते में क्या होगा?
If ₹30000 is paid against the loan account what happens in the loan account?
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A क्रेडिट
B डेबिट
C कोई प्रभाव नहीं
D स्थानांतरण
Explanation opens after your attempt
Step 1
Concept
Payment reduces the liability so the account is debited. Remember the rule.
Step 2
Why this answer is correct
The correct answer is B. डेबिट. Payment reduces the liability so the account is debited. Remember the rule.
Step 3
Exam Tip
भुगतान से देयता घटती है इसलिए डेबिट किया जाता है। नियम याद रखें।
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ऋण खाते पर ब्याज की गणना का आधार सामान्यतः क्या होता है?
Interest on a partner's loan account is generally calculated on what basis?
#partner_loan
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A ऋण शेष
B बिक्री
C खरीद
D स्टॉक
Explanation opens after your attempt
Step 1
Concept
Interest is computed on the loan balance. Identify the basis in questions.
Step 2
Why this answer is correct
The correct answer is A. ऋण शेष. Interest is computed on the loan balance. Identify the basis in questions.
Step 3
Exam Tip
ब्याज ऋण शेष राशि पर निकाला जाता है। प्रश्नों में आधार पहचानें।
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सेवानिवृत्त भागीदार के ऋण खाते का भुगतान विलंबित होने पर कौन सा अतिरिक्त तत्व जुड़ सकता है?
If payment of retiring partner's loan is delayed which additional element may be added?
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A छूट
B ब्याज
C मूल्यह्रास
D कमीशन
Explanation opens after your attempt
Step 1
Concept
Interest may be added for the delayed period. Check the agreement.
Step 2
Why this answer is correct
The correct answer is B. ब्याज. Interest may be added for the delayed period. Check the agreement.
Step 3
Exam Tip
विलंब अवधि के लिए ब्याज जोड़ा जा सकता है। अनुबंध देखें।
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₹250000 के ऋण खाते पर 12% ब्याज एक वर्ष का कितना होगा?
What is one year's interest on a ₹250000 loan account at 12%?
#partner_loan
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A ₹24000
B ₹28000
C ₹30000
D ₹36000
Explanation opens after your attempt
Step 1
Concept
12% of ₹250000 is ₹30000. Apply percentages correctly.
Step 2
Why this answer is correct
The correct answer is C. ₹30000. 12% of ₹250000 is ₹30000. Apply percentages correctly.
Step 3
Exam Tip
₹250000 का 12% ₹30000 है। प्रतिशत का सही प्रयोग करें।
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कौन सा खाता सेवानिवृत्ति के बाद भी जारी रह सकता है?
Which account may continue even after retirement of a partner?
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A पूंजी खाता
B आहरण खाता
C ऋण खाता
D लाभ हानि खाता
Explanation opens after your attempt
Correct Answer
C. ऋण खाता
Step 1
Concept
The loan account continues if the amount remains unpaid. This is a key distinction.
Step 2
Why this answer is correct
The correct answer is C. ऋण खाता. The loan account continues if the amount remains unpaid. This is a key distinction.
Step 3
Exam Tip
देय राशि लंबित होने पर ऋण खाता जारी रहता है। यह महत्वपूर्ण अंतर है।
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यदि ऋण खाते पर ब्याज 6% और शेष ₹70000 है तो ब्याज कितना होगा?
If loan balance is ₹70000 and interest rate is 6% what is the interest?
#partner_loan
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A ₹3500
B ₹4200
C ₹4500
D ₹5000
Explanation opens after your attempt
Step 1
Concept
6% of ₹70000 is ₹4200. Practice quick calculations.
Step 2
Why this answer is correct
The correct answer is B. ₹4200. 6% of ₹70000 is ₹4200. Practice quick calculations.
Step 3
Exam Tip
₹70000 का 6% ₹4200 है। त्वरित गणना का अभ्यास करें।
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ऋण खाते को खोलने का कारण क्या है?
Why is a loan account opened for a retiring or deceased partner?
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A देय राशि को ऋण रूप में दिखाने हेतु
B लाभ बाँटने हेतु
C पूंजी बढ़ाने हेतु
D हानि छिपाने हेतु
Explanation opens after your attempt
Correct Answer
A. देय राशि को ऋण रूप में दिखाने हेतु
Step 1
Concept
The payable amount is shown separately as a loan. Presentation becomes clear.
Step 2
Why this answer is correct
The correct answer is A. देय राशि को ऋण रूप में दिखाने हेतु. The payable amount is shown separately as a loan. Presentation becomes clear.
Step 3
Exam Tip
देय राशि को अलग ऋण के रूप में दिखाया जाता है। प्रस्तुतीकरण स्पष्ट होता है।
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ऋण खाते पर ब्याज का भुगतान करने की प्रविष्टि में नकद खाते का क्या होगा?
In payment of interest on loan account what happens to Cash Account?
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A डेबिट
B क्रेडिट
C बंद
D कोई प्रभाव नहीं
Explanation opens after your attempt
Correct Answer
B. क्रेडिट
Step 1
Concept
Cash is credited when payment is made. Apply the basic rule.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट. Cash is credited when payment is made. Apply the basic rule.
Step 3
Exam Tip
नकद का भुगतान होने पर नकद क्रेडिट होता है। मूल नियम लागू करें।
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₹180000 के ऋण खाते पर 5% ब्याज कितना होगा?
What is the interest on ₹180000 loan account at 5%?
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A ₹8000
B ₹9000
C ₹10000
D ₹11000
Explanation opens after your attempt
Step 1
Concept
5% of ₹180000 is ₹9000. Be careful with percentage questions.
Step 2
Why this answer is correct
The correct answer is B. ₹9000. 5% of ₹180000 is ₹9000. Be careful with percentage questions.
Step 3
Exam Tip
₹180000 का 5% ₹9000 है। प्रतिशत प्रश्नों में सावधानी रखें।
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ऋण खाते का भुगतान किस प्रभाव को जन्म देता है?
Payment of a partner's loan account causes which effect?
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A देयता में कमी
B परिसंपत्ति में कमी नहीं
C राजस्व में वृद्धि
D पूंजी में वृद्धि
Explanation opens after your attempt
Correct Answer
A. देयता में कमी
Step 1
Concept
Payment reduces liabilities. This is a balance sheet effect.
Step 2
Why this answer is correct
The correct answer is A. देयता में कमी. Payment reduces liabilities. This is a balance sheet effect.
Step 3
Exam Tip
भुगतान से देयता कम होती है। यह बैलेंस शीट प्रभाव है।
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किस स्थिति में भागीदार का पूंजी खाता सीधे बंद होकर ऋण खाते में बदल सकता है?
In which situation can a partner's capital account be closed and transferred to a loan account?
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A प्रवेश
B सेवानिवृत्ति
C सामान्य लाभ वितरण
D स्टॉक सत्यापन
Explanation opens after your attempt
Correct Answer
B. सेवानिवृत्ति
Step 1
Concept
On retirement the due amount may be transferred to a loan account. This is standard practice.
Step 2
Why this answer is correct
The correct answer is B. सेवानिवृत्ति. On retirement the due amount may be transferred to a loan account. This is standard practice.
Step 3
Exam Tip
सेवानिवृत्ति पर देय राशि ऋण खाते में डाली जा सकती है। यह मानक प्रक्रिया है।
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₹400000 के ऋण खाते पर 3% ब्याज कितना होगा?
What is the interest on ₹400000 loan account at 3%?
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A ₹10000
B ₹12000
C ₹14000
D ₹16000
Explanation opens after your attempt
Step 1
Concept
3% of ₹400000 is ₹12000. Calculate percentages accurately.
Step 2
Why this answer is correct
The correct answer is B. ₹12000. 3% of ₹400000 is ₹12000. Calculate percentages accurately.
Step 3
Exam Tip
₹400000 का 3% ₹12000 है। प्रतिशत की सटीक गणना करें।
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ऋण खाते पर ब्याज की मान्यता किस लेखांकन अवधारणा से जुड़ी है?
Recognition of interest on a partner's loan account is linked with which accounting concept?
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A उपार्जन अवधारणा
B मिलान नहीं
C गोपनीयता
D रूढ़िवादिता
Explanation opens after your attempt
Correct Answer
A. उपार्जन अवधारणा
Step 1
Concept
Interest is recognized when it accrues. This reflects the accrual concept.
Step 2
Why this answer is correct
The correct answer is A. उपार्जन अवधारणा. Interest is recognized when it accrues. This reflects the accrual concept.
Step 3
Exam Tip
ब्याज देय होने पर मान्यता दी जाती है। यह उपार्जन अवधारणा दर्शाता है।
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यदि ऋण खाते का शेष ₹110000 है और ब्याज 4% है तो ब्याज कितना होगा?
If loan balance is ₹110000 and interest rate is 4% what is the interest?
#partner_loan
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A ₹4200
B ₹4400
C ₹4600
D ₹4800
Explanation opens after your attempt
Step 1
Concept
4% of ₹110000 is ₹4400. Verify the calculation.
Step 2
Why this answer is correct
The correct answer is B. ₹4400. 4% of ₹110000 is ₹4400. Verify the calculation.
Step 3
Exam Tip
₹110000 का 4% ₹4400 है। गणना को जाँचें।
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ऋण खाते का भुगतान किश्तों में होने पर प्रत्येक भुगतान का प्रभाव क्या होगा?
When a loan account is paid in installments what is the effect of each payment?
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A देयता बढ़ेगी
B देयता घटेगी
C लाभ बढ़ेगा
D पूंजी बढ़ेगी
Explanation opens after your attempt
Correct Answer
B. देयता घटेगी
Step 1
Concept
Each payment reduces the loan balance. Therefore liability decreases.
Step 2
Why this answer is correct
The correct answer is B. देयता घटेगी. Each payment reduces the loan balance. Therefore liability decreases.
Step 3
Exam Tip
हर भुगतान से ऋण शेष कम होता है। इसलिए देयता घटती है।
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सेवानिवृत्त भागीदार के ऋण खाते पर ब्याज का अंतिम भार किस पर पड़ता है?
Who ultimately bears the interest on a retiring partner's loan account?
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A फर्म
B सेवानिवृत्त भागीदार
C बैंक
D लेनदार
Explanation opens after your attempt
Step 1
Concept
The interest is an expense of the firm. Hence the burden is borne by the firm.
Step 2
Why this answer is correct
The correct answer is A. फर्म. The interest is an expense of the firm. Hence the burden is borne by the firm.
Step 3
Exam Tip
ब्याज फर्म का व्यय है। इसलिए भार फर्म पर पड़ता है।
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₹60000 के ऋण खाते पर 15% ब्याज कितना होगा?
What is the interest on ₹60000 loan account at 15%?
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A ₹7000
B ₹8000
C ₹9000
D ₹10000
Explanation opens after your attempt
Step 1
Concept
15% of ₹60000 is ₹9000. Practice higher percentage questions.
Step 2
Why this answer is correct
The correct answer is C. ₹9000. 15% of ₹60000 is ₹9000. Practice higher percentage questions.
Step 3
Exam Tip
₹60000 का 15% ₹9000 है। उच्च प्रतिशत वाले प्रश्नों का अभ्यास करें।
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ऋण खाते का समापन कब होता है?
When is a partner's loan account closed?
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A ब्याज जोड़ने पर
B पूरी राशि चुकाने पर
C सेवानिवृत्ति की तिथि पर
D वर्षांत पर
Explanation opens after your attempt
Correct Answer
B. पूरी राशि चुकाने पर
Step 1
Concept
The account closes when the full amount is paid. This is final settlement.
Step 2
Why this answer is correct
The correct answer is B. पूरी राशि चुकाने पर. The account closes when the full amount is paid. This is final settlement.
Step 3
Exam Tip
पूरी देय राशि के भुगतान पर खाता बंद होता है। यह अंतिम निपटान है।
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यदि ऋण खाते पर ब्याज जोड़कर शेष ₹132500 हो गया तो इसका अर्थ क्या है?
If after adding interest the loan balance becomes ₹132500 what does it indicate?
#partner_loan
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A देयता घटी
B देयता बढ़ी
C नकद बढ़ा
D लाभ बढ़ा
Explanation opens after your attempt
Correct Answer
B. देयता बढ़ी
Step 1
Concept
Adding interest increases the payable amount. Therefore liability has increased.
Step 2
Why this answer is correct
The correct answer is B. देयता बढ़ी. Adding interest increases the payable amount. Therefore liability has increased.
Step 3
Exam Tip
ब्याज जोड़ने से देय राशि बढ़ती है। इसलिए देयता बढ़ी है।
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मृत भागीदार के ऋण खाते पर ब्याज का उद्देश्य क्या है?
What is the purpose of charging interest on a deceased partner's loan account?
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A भुगतान में विलंब की क्षतिपूर्ति
B हानि छिपाना
C पूंजी बढ़ाना
D स्टॉक समायोजन
Explanation opens after your attempt
Correct Answer
A. भुगतान में विलंब की क्षतिपूर्ति
Step 1
Concept
It compensates for use of the payable amount. That is the purpose of interest.
Step 2
Why this answer is correct
The correct answer is A. भुगतान में विलंब की क्षतिपूर्ति. It compensates for use of the payable amount. That is the purpose of interest.
Step 3
Exam Tip
देय राशि उपयोग में रहने पर प्रतिफल दिया जाता है। यही ब्याज का उद्देश्य है।
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₹75000 के ऋण खाते पर 12% वार्षिक ब्याज कितना होगा?
What is the annual interest on ₹75000 loan account at 12%?
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A ₹7500
B ₹8000
C ₹8500
D ₹9000
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Step 1
Concept
12% of ₹75000 is ₹9000. Choose the final answer carefully.
Step 2
Why this answer is correct
The correct answer is D. ₹9000. 12% of ₹75000 is ₹9000. Choose the final answer carefully.
Step 3
Exam Tip
₹75000 का 12% ₹9000 है। अंतिम उत्तर सावधानी से चुनें।
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यदि सेवानिवृत्त भागीदार के ऋण खाते का प्रारंभिक शेष ₹100000 है और वर्ष के अंत में ₹20000 का भुगतान कर दिया गया तथा 6% वार्षिक ब्याज जोड़ा गया तो अंतिम शेष कितना होगा?
If the opening balance of a retiring partner's loan account is ₹100000 and ₹20000 is paid during the year while 6% annual interest is added then what will be the closing balance?
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A ₹84000
B ₹86000
C ₹88000
D ₹90000
Explanation opens after your attempt
Step 1
Concept
Interest is ₹6000. Closing balance = ₹100000 + ₹6000 - ₹20000 = ₹86000.
Step 2
Why this answer is correct
The correct answer is B. ₹86000. Interest is ₹6000. Closing balance = ₹100000 + ₹6000 - ₹20000 = ₹86000.
Step 3
Exam Tip
ब्याज ₹6000 होगा। अंतिम शेष ₹100000 + ₹6000 - ₹20000 = ₹86000 होगा।
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