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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 Level 37

Level 37 • 50/50 questions • 25 seconds per question.

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Question 1/50 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 2/50 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 3/50 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 4/50 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 5/50 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 6/50 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 7/50 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?

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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 8/50 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 9/50 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 10/50 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 11/50 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 12/50 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 13/50 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 14/50 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 15/50 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 16/50 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 17/50 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 18/50 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 19/50 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 20/50 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 21/50 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 22/50 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 23/50 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 24/50 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 25/50 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 26/50 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 27/50 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 28/50 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?

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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 29/50 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?

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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 30/50 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?

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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 31/50 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 32/50 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?

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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 33/50 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 34/50 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?

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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 35/50 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?

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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 36/50 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?

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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 37/50 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 38/50 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.

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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 39/50 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 40/50 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?

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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 41/50 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 42/50 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?

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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 43/50 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 44/50 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?

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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 45/50 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 46/50 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?

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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 47/50 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 48/50 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?

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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 49/50 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 50/50 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?

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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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