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Accountancy Quiz - Class 12 Accountancy Reconstitution...

Question 1/50 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 2/50 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 3/50 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 4/50 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 5/50 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 6/50 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 7/50 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 8/50 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 9/50 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 10/50 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 11/50 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 12/50 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 13/50 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 14/50 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 15/50 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 16/50 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 17/50 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 18/50 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 19/50 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 20/50 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 21/50 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 22/50 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 23/50 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 24/50 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 25/50 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 26/50 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 27/50 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 28/50 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 29/50 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 30/50 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 31/50 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 32/50 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 33/50 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 34/50 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 35/50 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 36/50 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 37/50 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 38/50 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 39/50 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?

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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 40/50 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 41/50 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 42/50 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 43/50 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?

Explanation opens after your attempt

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 44/50 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 45/50 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?

Explanation opens after your attempt

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 46/50 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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Correct Answer

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 47/50 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?

Explanation opens after your attempt

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 48/50 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?

Explanation opens after your attempt

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 49/50 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.

Explanation opens after your attempt

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 50/50 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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Class 12 Accountancy - Reconstitution Retirement Or Death Of A Partner - Deceased Partner’s Share Expert Quiz

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation

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

Simple Explanation