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

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

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

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

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

Explanation opens after your attempt
Correct Answer

A. देय राशि निर्धारित करनाDetermine amount payable

Explanation

Simple Explanation

मृत साझेदार को देय राशि ज्ञात करने हेतु यह गणना की जाती है। परीक्षा में उद्देश्य आधारित प्रश्न आते हैं। / It is calculated to determine the amount payable to the deceased partner. Exam questions often test this objective.

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

मृत साझेदार के खाते में लाभांश कब तक जोड़ा जाता है?

Profit share is credited to the deceased partner up to which date?

Explanation opens after your attempt
Correct Answer

A. मृत्यु की तिथि तकUp to date of death

Explanation

Simple Explanation

लाभ मृत्यु की तिथि तक देय होता है। यह एक महत्वपूर्ण परीक्षा बिंदु है। / Profit is payable up to the date of death. This is a key exam point.

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

यदि विलेख में प्रावधान न हो तो मृत साझेदार के लाभ का अनुमान सामान्यतः किस आधार पर किया जाता है?

If deed is silent then profit of deceased partner is usually estimated on which basis?

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Correct Answer

A. पिछले वर्ष के लाभ परPrevious year's profit

Explanation

Simple Explanation

अक्सर पिछले वर्ष के लाभ के अनुपात में अनुमान लगाया जाता है। परीक्षा में यह सामान्य नियम पूछा जाता है। / It is generally estimated in proportion to the previous year's profit. This rule is frequently tested.

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

मृत साझेदार के हिस्से में संचित लाभ का क्या व्यवहार होता है?

How are accumulated profits treated for a deceased partner?

Explanation opens after your attempt
Correct Answer

A. उसके खाते में जमाCredited to his account

Explanation

Simple Explanation

संचित लाभ मृत साझेदार के अधिकार का भाग होते हैं। इन्हें उसके खाते में जमा किया जाता है। / Accumulated profits belong to the deceased partner's entitlement. They are credited to his account.

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

मृत साझेदार के हिस्से में सामान्य आरक्षित निधि का व्यवहार क्या होगा?

How is general reserve treated for a deceased partner?

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Correct Answer

A. उसके हिस्से के अनुसार जमाCredited in share ratio

Explanation

Simple Explanation

सामान्य आरक्षित निधि साझेदारों में लाभांश अनुपात में बाँटी जाती है। / General reserve is distributed among partners in their profit-sharing ratio.

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

मृत साझेदार के खाते में सद्भावना का हिस्सा क्यों जोड़ा जाता है?

Why is goodwill share credited to the deceased partner?

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Correct Answer

A. फर्म में उसके अधिकार हेतुFor his right in the firm

Explanation

Simple Explanation

सद्भावना फर्म का मूल्यवान अधिकार है। मृत साझेदार उसका हिस्सा पाने का अधिकारी होता है। / Goodwill is a valuable right of the firm. The deceased partner is entitled to his share.

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

मृत साझेदार की पूंजी खाते का शेष सामान्यतः क्या दर्शाता है?

What does the balance of deceased partner's capital account generally represent?

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Correct Answer

A. उसकी मूल पूंजीHis capital balance

Explanation

Simple Explanation

पूंजी खाते का शेष उसकी निवेशित राशि को दर्शाता है। इसे अंतिम देय राशि में शामिल किया जाता है। / The capital balance represents his invested amount. It forms part of the final amount due.

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

यदि मृत्यु वर्ष के बीच में हो तो लाभ का हिस्सा कैसे निकाला जा सकता है?

If death occurs mid-year how may profit share be calculated?

Explanation opens after your attempt
Correct Answer

A. समय के अनुपात सेTime basis

Explanation

Simple Explanation

समय के अनुपात का प्रयोग सामान्य तरीका है। प्रश्नों में महीनों का अनुपात दिया जाता है। / Time basis is a common method. Questions often provide month ratios.

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

मृत साझेदार के हिस्से में पुनर्मूल्यांकन लाभ का क्या प्रभाव होगा?

What is the effect of revaluation profit on deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. उसके खाते में जमा होगाCredited to his account

Explanation

Simple Explanation

मृत्यु के समय तक अर्जित लाभ में उसका अधिकार होता है। पुनर्मूल्यांकन लाभ भी शामिल किया जाता है। / He is entitled to gains earned up to death. Revaluation profit is also included.

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

मृत साझेदार का ऋण खाता बनने का कारण क्या हो सकता है?

Why may a deceased partner's loan account be opened?

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Correct Answer

A. देय राशि भुगतान हेतुFor settlement of amount due

Explanation

Simple Explanation

यदि राशि तुरंत न दी जाए तो ऋण खाते में स्थानांतरित की जाती है। / If not paid immediately the amount is transferred to a loan account.

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

A और B लाभ अनुपात 3:2 में हैं। A की मृत्यु पर उसका लाभ हिस्सा कितना है?

A and B share profits in 3:2. On A's death what is his profit share?

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Correct Answer

A. 35

Explanation

Simple Explanation

कुल अनुपात 5 है और A का भाग 3 है। ऐसे आधारभूत प्रश्न अक्सर पूछे जाते हैं। / Total ratio is 5 and A's share is 3. Such basic questions are common.

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Question 12/150 Medium 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 6 माह बाद हुई तो अनुमानित लाभ कितना होगा?

If previous year's profit was ₹1,20,000 and death occurred after 6 months what is estimated profit?

Explanation opens after your attempt
Correct Answer

A. ₹60,000

Explanation

Simple Explanation

छह माह का लाभ आधा माना जाएगा। समय अनुपात का ध्यान रखें। / Six months profit is taken as half. Remember the time proportion.

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

मृत साझेदार के हिस्से में अवितरित लाभांश का व्यवहार क्या होगा?

How are undistributed profits treated for a deceased partner?

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Correct Answer

A. हिस्से के अनुसार जमाCredited according to share

Explanation

Simple Explanation

अवितरित लाभ साझेदारों का अधिकार होते हैं। इसलिए उनका हिस्सा जोड़ा जाता है। / Undistributed profits belong to partners. Therefore his share is added.

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

मृत साझेदार के खाते में कौन-सी मद सामान्यतः डेबिट की जाती है?

Which item is generally debited to deceased partner's account?

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Correct Answer

A. संचित हानि का हिस्साShare of accumulated losses

Explanation

Simple Explanation

संचित हानि साझेदारों में बाँटी जाती है और खाते को डेबिट करती है। / Accumulated losses are shared among partners and debit the account.

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

मृत साझेदार के अंतिम खाते का उद्देश्य क्या है?

What is the purpose of deceased partner's final account?

Explanation opens after your attempt
Correct Answer

A. देय राशि ज्ञात करनाDetermine final amount due

Explanation

Simple Explanation

अंतिम खाते से कुल देय राशि निकाली जाती है। / The final account helps ascertain the total amount payable.

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

यदि फर्म की सद्भावना ₹90,000 है और मृत साझेदार का हिस्सा 1/3 है तो उसका हिस्सा कितना होगा?

If goodwill is ₹90,000 and deceased partner's share is 1/3 what is his share?

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Correct Answer

A. ₹30,000

Explanation

Simple Explanation

₹90,000 का एक-तिहाई ₹30,000 होता है। / One-third of ₹90,000 equals ₹30,000.

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Question 17/150 Medium 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 अवधि क्यों महत्वपूर्ण है?

Why is the time period important in calculating deceased partner's profit share?

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Correct Answer

A. लाभ समयानुसार अर्जित होता हैProfit accrues with time

Explanation

Simple Explanation

मृत्यु तक की अवधि के लिए ही लाभ दिया जाता है। / Profit is allowed only up to the date of death.

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

मृत साझेदार के उत्तराधिकारी को भुगतान किस आधार पर मिलता है?

On what basis does the legal heir receive payment?

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Correct Answer

A. मृत साझेदार की देय राशिAmount due to deceased partner

Explanation

Simple Explanation

उत्तराधिकारी मृत साझेदार के अधिकारों का दावा करता है। / The legal heir claims the rights due to the deceased partner.

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

किस स्थिति में अनुमानित लाभ का उपयोग किया जाता है?

When is estimated profit used?

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Correct Answer

A. मृत्यु वर्ष के मध्य में होDeath during the year

Explanation

Simple Explanation

जब वास्तविक लाभ उपलब्ध न हो तब अनुमान लगाया जाता है। / Estimation is used when actual profit is not available.

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

मृत साझेदार के हिस्से की गणना में कौन-सी मद जोड़ी नहीं जाती?

Which item is generally not added while calculating deceased partner's share?

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Correct Answer

A. भविष्य का लाभFuture profit

Explanation

Simple Explanation

मृत साझेदार भविष्य के लाभ का अधिकारी नहीं होता। / The deceased partner is not entitled to future profits.

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

यदि लाभ ₹72,000 है और मृत साझेदार का हिस्सा 1/4 है तो उसका लाभ हिस्सा कितना होगा?

If profit is ₹72,000 and deceased partner's share is 1/4 what is his share?

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Correct Answer

A. ₹18,000

Explanation

Simple Explanation

₹72,000 का एक-चौथाई ₹18,000 है। / One-fourth of ₹72,000 is ₹18,000.

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

मृत साझेदार की देय राशि का भुगतान न होने पर उसे कहाँ स्थानांतरित किया जाता है?

If the amount due is not paid where is it transferred?

Explanation opens after your attempt
Correct Answer

A. ऋण खाते मेंLoan account

Explanation

Simple Explanation

बकाया राशि ऋण खाते में स्थानांतरित की जाती है। / Outstanding amount is transferred to a loan account.

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

मृत साझेदार का लाभ हिस्सा ज्ञात करने हेतु किस अनुपात का प्रयोग होता है?

Which ratio is used to find deceased partner's profit share?

Explanation opens after your attempt
Correct Answer

A. पुराना लाभांश अनुपातOld profit-sharing ratio

Explanation

Simple Explanation

मृत्यु तक पुराना अनुपात लागू रहता है। / The old profit-sharing ratio applies up to death.

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

मृत साझेदार के हिस्से में निवेश उतार-चढ़ाव निधि का वितरण कब होता है?

When is investment fluctuation reserve distributed to deceased partner?

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Correct Answer

A. जब जोखिम समाप्त होWhen liability no longer exists

Explanation

Simple Explanation

यदि संबंधित जोखिम नहीं है तो निधि बाँटी जाती है। / If the related risk no longer exists the reserve is distributed.

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

मृत साझेदार के खाते में पुनर्मूल्यांकन हानि का प्रभाव क्या होगा?

What is the effect of revaluation loss on deceased partner's account?

Explanation opens after your attempt
Correct Answer

A. उसका हिस्सा डेबिट होगाHis share is debited

Explanation

Simple Explanation

हानि साझेदारों में बाँटी जाती है और खाते को डेबिट करती है। / Loss is shared among partners and debits the account.

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

यदि मृत्यु के समय पूंजी शेष ₹80,000 है तो यह किस खाते में दिखाई देगा?

If capital balance is ₹80,000 at death where will it appear?

Explanation opens after your attempt
Correct Answer

A. मृत साझेदार के खाते मेंDeceased partner's account

Explanation

Simple Explanation

पूंजी शेष अंतिम देय राशि का भाग है। / Capital balance forms part of the final amount due.

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

साझेदारी विलेख में विशेष प्रावधान होने पर लाभ का हिस्सा कैसे निकलेगा?

How will profit share be calculated if partnership deed contains a specific clause?

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Correct Answer

A. विलेख के अनुसारAs per deed

Explanation

Simple Explanation

विशेष प्रावधान को प्राथमिकता दी जाती है। / Specific deed provisions are given priority.

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

मृत साझेदार के हिस्से की गणना में कौन-सी मद व्यक्तिगत अधिकार मानी जाती है?

Which item is considered an individual entitlement in deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. सद्भावना का हिस्साShare of goodwill

Explanation

Simple Explanation

सद्भावना में उसका आर्थिक अधिकार शामिल होता है। / His economic right includes a share of goodwill.

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

यदि वर्ष का लाभ ₹2,40,000 है और मृत्यु 3 माह बाद हुई तो समयानुपाती लाभ कितना होगा?

If annual profit is ₹2,40,000 and death occurred after 3 months what is time-based profit?

Explanation opens after your attempt
Correct Answer

A. ₹60,000

Explanation

Simple Explanation

तीन माह वर्ष का एक-चौथाई है। अतः लाभ ₹60,000 होगा। / Three months is one-fourth of a year. Hence profit is ₹60,000.

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

मृत साझेदार का हिस्सा निकालते समय पुराना लाभांश अनुपात क्यों उपयोगी है?

Why is old profit-sharing ratio relevant when calculating deceased partner's share?

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Correct Answer

A. मृत्यु तक वही लागू थाIt applied till death

Explanation

Simple Explanation

मृत्यु से पहले साझेदारी पुरानी शर्तों पर चलती है। / Before death the partnership operates under the old terms.

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

आरक्षित निधि ₹24,000 है और मृत साझेदार का हिस्सा 1/4 है। उसे कितना मिलेगा?

Reserve is ₹24,000 and deceased partner's share is 1/4. How much will he get?

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Correct Answer

A. ₹6,000

Explanation

Simple Explanation

₹24,000 का एक-चौथाई ₹6,000 है। / One-fourth of ₹24,000 equals ₹6,000.

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

मृत साझेदार के खाते में कौन-सी मद अंतिम भुगतान बढ़ाती है?

Which item increases the final payment due to a deceased partner?

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Correct Answer

A. संचित लाभAccumulated profits

Explanation

Simple Explanation

संचित लाभ देय राशि को बढ़ाते हैं। / Accumulated profits increase the amount payable.

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

मृत साझेदार के हिस्से की गणना में सद्भावना का समावेश किस सिद्धांत पर आधारित है?

Inclusion of goodwill is based on which principle?

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Correct Answer

A. आर्थिक अधिकारEconomic entitlement

Explanation

Simple Explanation

सद्भावना फर्म के मूल्य में साझेदार का अधिकार दर्शाती है। / Goodwill reflects the partner's right in the firm's value.

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

यदि किसी साझेदार की मृत्यु 9 माह बाद हुई तो वार्षिक लाभ का कितना भाग लिया जाएगा?

If a partner dies after 9 months what portion of annual profit is considered?

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Correct Answer

A. 912

Explanation

Simple Explanation

नौ माह के लिए (9/12) भाग लिया जाएगा। / A proportion of 9/12 of annual profit will be taken.

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

मृत साझेदार की देय राशि का दावा सामान्यतः कौन करता है?

Who generally claims the amount due to the deceased partner?

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Correct Answer

A. कानूनी उत्तराधिकारीLegal heir

Explanation

Simple Explanation

मृत साझेदार के अधिकार उत्तराधिकारी को प्राप्त होते हैं। / The deceased partner's rights pass to the legal heir.

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

पिछले वर्ष का लाभ ₹96,000 था। मृत्यु 4 माह बाद हुई। अनुमानित लाभ कितना होगा?

Previous year's profit was ₹96,000. Death occurred after 4 months. Estimated profit?

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Correct Answer

A. ₹32,000

Explanation

Simple Explanation

चार माह वर्ष का एक-तिहाई है। अतः लाभ ₹32,000 होगा। / Four months is one-third of a year. Therefore profit is ₹32,000.

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

मृत साझेदार के खाते में क्रेडिट की जाने वाली मद का उदाहरण कौन-सा है?

Which is an example of an item credited to deceased partner's account?

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Correct Answer

A. सद्भावना का हिस्साShare of goodwill

Explanation

Simple Explanation

सद्भावना का हिस्सा खाते को बढ़ाता है। / Share of goodwill increases the account balance.

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

मृत साझेदार के हिस्से की गणना में सबसे पहले क्या पहचानना चाहिए?

What should be identified first while calculating deceased partner's share?

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Correct Answer

A. उसका लाभांश अनुपातHis profit-sharing ratio

Explanation

Simple Explanation

लाभांश अनुपात अधिकांश गणनाओं का आधार होता है। / Profit-sharing ratio is the basis of most calculations.

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

यदि फर्म की सद्भावना ₹1,20,000 है और हिस्सेदारी 1/6 है तो हिस्सा कितना होगा?

If goodwill is ₹1,20,000 and share is 1/6 what is the amount?

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Correct Answer

A. ₹20,000

Explanation

Simple Explanation

₹1,20,000 का एक-छठा भाग ₹20,000 है। / One-sixth of ₹1,20,000 equals ₹20,000.

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

मृत साझेदार के हिस्से की गणना में भविष्य की घटनाओं को क्यों नहीं जोड़ा जाता?

Why are future events not included in deceased partner's share calculation?

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Correct Answer

A. अधिकार मृत्यु तक सीमित हैRights are limited till death

Explanation

Simple Explanation

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

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

मृत साझेदार की अंतिम देय राशि में पूंजी और अन्य समायोजन मिलाकर क्या प्राप्त होता है?

What is obtained by combining capital and other adjustments of a deceased partner?

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Correct Answer

A. कुल देय राशिTotal amount due

Explanation

Simple Explanation

सभी समायोजनों के बाद कुल देय राशि प्राप्त होती है। / After all adjustments the total amount due is obtained.

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

मृत साझेदार के लाभ हिस्से का अनुमान लगाने में किस वर्ष का लाभ अधिक उपयोगी माना जाता है?

Which year's profit is most useful for estimating deceased partner's profit share?

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Correct Answer

A. हाल का पिछला वर्षImmediate previous year

Explanation

Simple Explanation

हाल का लाभ अधिक प्रासंगिक माना जाता है। / Recent profit is considered more relevant.

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

यदि आरक्षित निधि ₹50,000 है और हिस्सेदारी 10% है तो मृत साझेदार को कितना मिलेगा?

If reserve is ₹50,000 and share is 10% how much will the deceased partner get?

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Correct Answer

A. ₹5,000

Explanation

Simple Explanation

₹50,000 का 10% ₹5,000 है। / 10% of ₹50,000 is ₹5,000.

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

मृत साझेदार के खाते में संचित हानि का हिस्सा क्यों घटाया जाता है?

Why is share of accumulated loss deducted from deceased partner's account?

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Correct Answer

A. वह हानि में भी भागीदार थाHe shared losses too

Explanation

Simple Explanation

साझेदार लाभ और हानि दोनों में सहभागी होता है। / A partner participates in both profits and losses.

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

मृत साझेदार के हिस्से का सही निर्धारण किसके लिए आवश्यक है?

Accurate determination of deceased partner's share is necessary for whom?

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Correct Answer

A. उत्तराधिकारी और फर्म दोनोंBoth heir and firm

Explanation

Simple Explanation

सही भुगतान और निष्पक्षता के लिए यह आवश्यक है। / It is necessary for fairness and correct settlement.

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

यदि वार्षिक लाभ ₹1,80,000 है और मृत्यु 8 माह बाद हुई तो समयानुपाती लाभ कितना होगा?

If annual profit is ₹1,80,000 and death occurred after 8 months what is time-based profit?

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Correct Answer

A. ₹1,20,000

Explanation

Simple Explanation

\(180000 \times 8/12 = 120000\)। समय अनुपात का प्रयोग करें। / \(180000 \times 8/12 = 120000\). Apply time proportion.

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

मृत साझेदार के हिस्से की गणना में सद्भावना का मूल्य क्यों महत्वपूर्ण है?

Why is goodwill valuation important in deceased partner's share calculation?

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Correct Answer

A. यह अतिरिक्त अधिकार दर्शाता हैIt represents an additional right

Explanation

Simple Explanation

सद्भावना फर्म के अमूर्त मूल्य का प्रतिनिधित्व करती है। / Goodwill represents the firm's intangible value.

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

मृत साझेदार की राशि तुरंत चुकाने पर ऋण खाता खोलने की आवश्यकता होती है?

If amount is paid immediately is a loan account required?

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Correct Answer

A. नहींNo

Explanation

Simple Explanation

तुरंत भुगतान होने पर ऋण खाता आवश्यक नहीं होता। / If payment is immediate a loan account is not required.

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

मृत साझेदार के हिस्से की गणना में निष्पक्षता का आधार क्या है?

What is the basis of fairness in calculating deceased partner's share?

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Correct Answer

A. मृत्यु तिथि तक के अधिकारRights up to date of death

Explanation

Simple Explanation

उसे मृत्यु तक अर्जित अधिकारों का लाभ मिलना चाहिए। / He should receive benefits of rights earned up to death.

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

मृत साझेदार के अंतिम निपटान में कौन-सा तत्व सामान्यतः शामिल रहता है?

Which element is generally included in final settlement of a deceased partner?

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Correct Answer

A. पूंजी शेषCapital balance

Explanation

Simple Explanation

पूंजी शेष अंतिम निपटान का मुख्य भाग होता है। / Capital balance is a key part of final settlement.

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

मृत साझेदार के हिस्से की गणना में मृत्यु तिथि का महत्व क्या है?

Why is the date of death important in calculating a deceased partner's share?

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Correct Answer

A. अधिकार की सीमा तय करती हैIt determines the limit of entitlement

Explanation

Simple Explanation

मृत्यु तिथि तक के लाभ और समायोजन ही लिए जाते हैं। यह परीक्षा का मूल सिद्धांत है। / Only profits and adjustments up to the date of death are considered. This is a key exam principle.

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

मृत साझेदार के हिस्से में कौन-सी मद सामान्यतः जोड़ी जाती है?

Which item is generally added to a deceased partner's share?

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Correct Answer

A. अर्जित लाभ का हिस्साShare of earned profit

Explanation

Simple Explanation

अर्जित लाभ उसका अधिकार होता है। इसे खाते में जोड़ा जाता है। / Earned profit is his entitlement. It is added to his account.

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

यदि साझेदारी विलेख में लाभ गणना का तरीका दिया हो तो क्या किया जाएगा?

If the partnership deed provides a method for profit calculation what should be followed?

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Correct Answer

A. विलेख का प्रावधानProvision of the deed

Explanation

Simple Explanation

विलेख के प्रावधान सर्वोच्च माने जाते हैं। / The provisions of the deed take priority.

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

मृत साझेदार के हिस्से में सामान्य आरक्षित निधि क्यों शामिल की जाती है?

Why is general reserve included in a deceased partner's share?

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Correct Answer

A. यह संचित लाभ हैIt is an accumulated profit

Explanation

Simple Explanation

आरक्षित निधि पूर्व लाभों से बनी होती है। / General reserve is created from past profits.

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

मृत साझेदार के खाते में सद्भावना का हिस्सा किस कारण से दिया जाता है?

Why is a share of goodwill given to a deceased partner?

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Correct Answer

A. फर्म के मूल्य में अधिकार हेतुFor his right in firm's value

Explanation

Simple Explanation

सद्भावना फर्म के अमूर्त मूल्य का प्रतिनिधित्व करती है। / Goodwill represents the firm's intangible value.

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

पिछले वर्ष का लाभ ₹84,000 था। मृत्यु 9 माह बाद हुई। अनुमानित लाभ कितना होगा?

Previous year's profit was ₹84,000. Death occurred after 9 months. What is the estimated profit?

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Correct Answer

A. ₹63,000

Explanation

Simple Explanation

₹84,000 × 9/12 = ₹63,000। समयानुपात महत्वपूर्ण है। / ₹84,000 × 9/12 = ₹63,000. Time proportion is important.

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

मृत साझेदार के हिस्से की गणना में कौन-सा अनुपात प्रयुक्त होता है?

Which ratio is used in calculating a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. पुराना लाभांश अनुपातOld profit-sharing ratio

Explanation

Simple Explanation

मृत्यु तक पुराना लाभांश अनुपात लागू रहता है। / The old profit-sharing ratio applies until death.

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

मृत साझेदार के खाते में संचित हानि का प्रभाव क्या होगा?

What is the effect of accumulated loss on a deceased partner's account?

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Correct Answer

A. डेबिट किया जाएगाIt will be debited

Explanation

Simple Explanation

हानि का हिस्सा खाते से घटाया जाता है। / The share of loss is deducted from the account.

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

मृत साझेदार की पूंजी ₹1,10,000 है। यह राशि किसका भाग है?

A deceased partner's capital is ₹1,10,000. This amount forms part of what?

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Correct Answer

A. अंतिम देय राशिFinal amount due

Explanation

Simple Explanation

पूंजी अंतिम निपटान की प्रमुख मद है। / Capital is a major component of final settlement.

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

यदि फर्म की सद्भावना ₹1,50,000 है और हिस्सेदारी 1/5 है तो हिस्सा कितना होगा?

If goodwill is ₹1,50,000 and share is 1/5 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹30,000

Explanation

Simple Explanation

₹1,50,000 का 1/5 भाग ₹30,000 है। / One-fifth of ₹1,50,000 is ₹30,000.

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

मृत साझेदार के उत्तराधिकारी को भुगतान क्यों किया जाता है?

Why is payment made to the legal heir of a deceased partner?

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Correct Answer

A. क्योंकि वह अधिकार प्राप्त करता हैBecause he receives the entitlement

Explanation

Simple Explanation

उत्तराधिकारी मृत साझेदार के अधिकारों का प्रतिनिधित्व करता है। / The legal heir represents the deceased partner's rights.

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

मृत साझेदार के हिस्से में पुनर्मूल्यांकन लाभ का व्यवहार क्या है?

How is revaluation profit treated for a deceased partner?

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Correct Answer

A. खाते में जमाCredited to account

Explanation

Simple Explanation

मृत्यु तक अर्जित लाभ में उसका हिस्सा होता है। / He is entitled to gains earned up to death.

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

यदि लाभ ₹1,00,000 है और हिस्सेदारी 20% है तो लाभ हिस्सा कितना होगा?

If profit is ₹1,00,000 and share is 20% what is the profit share?

Explanation opens after your attempt
Correct Answer

A. ₹20,000

Explanation

Simple Explanation

₹1,00,000 का 20% ₹20,000 है। / 20% of ₹1,00,000 is ₹20,000.

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

मृत साझेदार के खाते में कौन-सी मद क्रेडिट होगी?

Which item will be credited to a deceased partner's account?

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Correct Answer

A. सामान्य आरक्षित निधि का हिस्साShare of general reserve

Explanation

Simple Explanation

आरक्षित निधि लाभ प्रकृति की होती है। / General reserve is of profit nature.

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

यदि देय राशि का भुगतान बाद में होना हो तो क्या खोला जाता है?

If the due amount is to be paid later what is opened?

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Correct Answer

A. ऋण खाताLoan account

Explanation

Simple Explanation

भुगतान लंबित होने पर ऋण खाता बनाया जाता है। / A loan account is opened when payment is deferred.

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

मृत साझेदार के हिस्से में भविष्य के लाभ शामिल किए जाते हैं?

Are future profits included in a deceased partner's share?

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Correct Answer

A. नहींNo

Explanation

Simple Explanation

अधिकार मृत्यु तिथि तक सीमित रहता है। / The entitlement is limited to the date of death.

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

A,B,C का लाभ अनुपात 2:2:1 है। C की हिस्सेदारी क्या है?

A,B,C share profits in 2:2:1. What is C's share?

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Correct Answer

A. 15

Explanation

Simple Explanation

कुल अनुपात 5 है और C का भाग 1 है। / Total ratio is 5 and C's share is 1.

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

मृत साझेदार के हिस्से में निवेश उतार-चढ़ाव निधि कब जोड़ी जा सकती है?

When may investment fluctuation reserve be distributed?

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Correct Answer

A. जब जोखिम शेष न होWhen no risk remains

Explanation

Simple Explanation

जोखिम समाप्त होने पर वितरण संभव है। / Distribution is possible when the risk no longer exists.

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

यदि पिछले वर्ष का लाभ ₹72,000 था और मृत्यु 2 माह बाद हुई तो अनुमानित लाभ कितना होगा?

If previous year's profit was ₹72,000 and death occurred after 2 months what is the estimated profit?

Explanation opens after your attempt
Correct Answer

A. ₹12,000

Explanation

Simple Explanation

₹72,000 × 2/12 = ₹12,000। / ₹72,000 × 2/12 = ₹12,000.

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

मृत साझेदार के खाते का अंतिम शेष क्या दर्शाता है?

What does the final balance of deceased partner's account indicate?

Explanation opens after your attempt
Correct Answer

A. देय राशिAmount payable

Explanation

Simple Explanation

यह उत्तराधिकारी को देय राशि दर्शाता है। / It shows the amount payable to the legal heir.

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

सद्भावना ₹2,40,000 और हिस्सेदारी 1/8 है। हिस्सा कितना होगा?

Goodwill is ₹2,40,000 and share is 1/8. What is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹30,000

Explanation

Simple Explanation

₹2,40,000 का 1/8 भाग ₹30,000 है। / One-eighth of ₹2,40,000 is ₹30,000.

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

मृत साझेदार के हिस्से में संचित लाभ क्यों जोड़े जाते हैं?

Why are accumulated profits added to a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. वे उसके अधिकार हैंThey are his entitlement

Explanation

Simple Explanation

संचित लाभ पूर्व वर्षों के अर्जित लाभ हैं। / Accumulated profits are earned profits of earlier years.

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

मृत साझेदार के हिस्से की गणना में कौन-सी मद घटाई जाती है?

Which item is deducted while calculating a deceased partner's share?

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Correct Answer

A. पुनर्मूल्यांकन हानिRevaluation loss

Explanation

Simple Explanation

हानि की मदें देय राशि कम करती हैं। / Loss items reduce the amount payable.

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

यदि वार्षिक लाभ ₹3,00,000 है और मृत्यु 4 माह बाद हुई तो समयानुपाती लाभ कितना होगा?

If annual profit is ₹3,00,000 and death occurs after 4 months what is the time-based profit?

Explanation opens after your attempt
Correct Answer

A. ₹1,00,000

Explanation

Simple Explanation

₹3,00,000 × 4/12 = ₹1,00,000। / ₹3,00,000 × 4/12 = ₹1,00,000.

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

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

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

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Correct Answer

A. उचित निपटानFair settlement

Explanation

Simple Explanation

उचित और सही भुगतान सुनिश्चित करना उद्देश्य है। / The objective is to ensure fair and correct settlement.

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

मृत साझेदार के हिस्से में कौन-सी मद अमूर्त संपत्ति से संबंधित है?

Which item relates to an intangible asset in deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. सद्भावनाGoodwill

Explanation

Simple Explanation

सद्भावना अमूर्त संपत्ति है। / Goodwill is an intangible asset.

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

यदि आरक्षित निधि ₹80,000 और हिस्सा 25% है तो प्राप्त राशि कितनी होगी?

If reserve is ₹80,000 and share is 25% what amount is receivable?

Explanation opens after your attempt
Correct Answer

A. ₹20,000

Explanation

Simple Explanation

₹80,000 का 25% ₹20,000 है। / 25% of ₹80,000 is ₹20,000.

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

मृत साझेदार की राशि तुरंत भुगतान होने पर क्या आवश्यक नहीं है?

What is not required if the deceased partner's amount is paid immediately?

Explanation opens after your attempt
Correct Answer

A. ऋण खाताLoan account

Explanation

Simple Explanation

तुरंत भुगतान होने पर ऋण खाता नहीं खोला जाता। / A loan account is not opened when payment is immediate.

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

मृत साझेदार के लाभ हिस्से का अनुमान किस स्थिति में आवश्यक होता है?

When is estimation of profit share necessary?

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Correct Answer

A. जब वास्तविक लाभ उपलब्ध न होWhen actual profit is unavailable

Explanation

Simple Explanation

अनुमान वास्तविक लाभ के अभाव में किया जाता है। / Estimation is made when actual profit is not available.

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

यदि लाभ ₹54,000 और हिस्सा 1/6 है तो हिस्सा कितना होगा?

If profit is ₹54,000 and share is 1/6 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹9,000

Explanation

Simple Explanation

₹54,000 का 1/6 भाग ₹9,000 है। / One-sixth of ₹54,000 is ₹9,000.

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

मृत साझेदार के हिस्से की गणना में पूंजी खाते का क्या महत्व है?

What is the significance of the capital account in calculating a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. यह मूल देय राशि दर्शाता हैIt shows the basic amount due

Explanation

Simple Explanation

पूंजी अंतिम भुगतान का आधार बनती है। / Capital forms the basis of final payment.

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

मृत साझेदार का लाभ हिस्सा निकालने के लिए 5 माह का अनुपात क्या होगा?

What is the time ratio for 5 months while calculating profit share?

Explanation opens after your attempt
Correct Answer

A. 512

Explanation

Simple Explanation

वर्ष 12 माह का होता है इसलिए 5/12 लिया जाएगा। / A year has 12 months so 5/12 is used.

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

मृत साझेदार के हिस्से में पुनर्मूल्यांकन लाभ का हिस्सा क्यों दिया जाता है?

Why is revaluation profit shared with a deceased partner?

Explanation opens after your attempt
Correct Answer

A. वह मृत्यु तक का भागीदार थाHe was a partner till death

Explanation

Simple Explanation

मृत्यु तक की वृद्धि में उसका अधिकार होता है। / He has a right in gains up to the date of death.

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

यदि सद्भावना ₹90,000 और हिस्सेदारी 2/9 है तो हिस्सा कितना होगा?

If goodwill is ₹90,000 and share is 2/9 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹20,000

Explanation

Simple Explanation

₹90,000 × 2/9 = ₹20,000। / ₹90,000 × 2/9 = ₹20,000.

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

मृत साझेदार के खाते में संचित लाभांश का हिस्सा क्या करेगा?

What will the share of accumulated profits do in the deceased partner's account?

Explanation opens after your attempt
Correct Answer

A. शेष बढ़ाएगाIncrease the balance

Explanation

Simple Explanation

संचित लाभ खाते में जोड़े जाते हैं। / Accumulated profits are credited to the account.

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

यदि पूंजी ₹70,000 और अतिरिक्त देय लाभ ₹10,000 है तो कुल देय राशि कितनी होगी?

If capital is ₹70,000 and additional profit due is ₹10,000 what is total amount due?

Explanation opens after your attempt
Correct Answer

A. ₹80,000

Explanation

Simple Explanation

दोनों राशियों को जोड़कर ₹80,000 प्राप्त होंगे। / Adding both amounts gives ₹80,000.

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

मृत साझेदार के हिस्से में भविष्य की बिक्री क्यों शामिल नहीं होती?

Why are future sales not included in deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. वे मृत्यु के बाद की हैंThey occur after death

Explanation

Simple Explanation

मृत्यु के बाद की घटनाएँ उसके अधिकार में नहीं आतीं। / Events after death are outside his entitlement.

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

यदि लाभ ₹48,000 और हिस्सेदारी 3/8 है तो हिस्सा कितना होगा?

If profit is ₹48,000 and share is 3/8 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹18,000

Explanation

Simple Explanation

₹48,000 × 3/8 = ₹18,000। / ₹48,000 × 3/8 = ₹18,000.

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

मृत साझेदार के हिस्से का सही लेखांकन किसे सुनिश्चित करता है?

Proper accounting of deceased partner's share ensures what?

Explanation opens after your attempt
Correct Answer

A. निष्पक्ष निपटानFair settlement

Explanation

Simple Explanation

सही लेखांकन से विवाद कम होते हैं। / Proper accounting reduces disputes.

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

मृत साझेदार की देय राशि में कौन-सी मद शामिल नहीं होगी?

Which item will not be included in the amount due to a deceased partner?

Explanation opens after your attempt
Correct Answer

A. भविष्य का लाभFuture profit

Explanation

Simple Explanation

भविष्य का लाभ मृत्यु के बाद अर्जित होता है। / Future profit is earned after death.

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

वार्षिक लाभ ₹2,16,000 है। मृत्यु 10 माह बाद हुई। समयानुपाती लाभ कितना होगा?

Annual profit is ₹2,16,000. Death occurred after 10 months. What is time-based profit?

Explanation opens after your attempt
Correct Answer

A. ₹1,80,000

Explanation

Simple Explanation

₹2,16,000 × 10/12 = ₹1,80,000। / ₹2,16,000 × 10/12 = ₹1,80,000.

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

मृत साझेदार के हिस्से की गणना में कौन-सा सिद्धांत लागू होता है?

Which principle applies in calculating a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. मृत्यु तिथि तक अधिकारEntitlement up to date of death

Explanation

Simple Explanation

गणना मृत्यु तिथि तक सीमित रहती है। / Calculation is limited up to the date of death.

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

यदि आरक्षित निधि ₹36,000 और हिस्सेदारी 1/6 है तो हिस्सा कितना होगा?

If reserve is ₹36,000 and share is 1/6 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹6,000

Explanation

Simple Explanation

₹36,000 का 1/6 भाग ₹6,000 है। / One-sixth of ₹36,000 is ₹6,000.

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

मृत साझेदार के हिस्से में सद्भावना जोड़ने का परिणाम क्या होता है?

What is the result of adding goodwill to a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. देय राशि बढ़ती हैAmount payable increases

Explanation

Simple Explanation

सद्भावना का हिस्सा अतिरिक्त अधिकार देता है। / A share of goodwill provides an additional entitlement.

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

मृत साझेदार के लाभ हिस्से का अनुमान लगाने में समय अनुपात क्यों उपयोगी है?

Why is time ratio useful in estimating a deceased partner's profit share?

Explanation opens after your attempt
Correct Answer

A. लाभ अवधि से जुड़ा होता हैProfit relates to the period

Explanation

Simple Explanation

लाभ अर्जन समय के साथ होता है। / Profit accrues over time.

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

यदि लाभ ₹90,000 और हिस्सेदारी 1/9 है तो हिस्सा कितना होगा?

If profit is ₹90,000 and share is 1/9 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹10,000

Explanation

Simple Explanation

₹90,000 का 1/9 भाग ₹10,000 है। / One-ninth of ₹90,000 is ₹10,000.

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

मृत साझेदार के अंतिम निपटान में उत्तराधिकारी की भूमिका क्या है?

What is the role of the legal heir in final settlement?

Explanation opens after your attempt
Correct Answer

A. देय राशि प्राप्त करनाReceive the amount due

Explanation

Simple Explanation

उत्तराधिकारी भुगतान प्राप्त करने का अधिकारी होता है। / The legal heir is entitled to receive the payment.

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

यदि सद्भावना ₹72,000 और हिस्सेदारी 1/4 है तो हिस्सा कितना होगा?

If goodwill is ₹72,000 and share is 1/4 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹18,000

Explanation

Simple Explanation

₹72,000 का 1/4 भाग ₹18,000 है। / One-fourth of ₹72,000 is ₹18,000.

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

मृत साझेदार के हिस्से की गणना में कौन-सी मद सबसे पहले ज्ञात करनी चाहिए?

Which item should be determined first in calculating a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. लाभांश अनुपातProfit-sharing ratio

Explanation

Simple Explanation

अधिकांश गणनाएँ इसी पर आधारित होती हैं। / Most calculations are based on this ratio.

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

मृत साझेदार के हिस्से की गणना में सटीकता क्यों आवश्यक है?

Why is accuracy necessary in calculating a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. सही भुगतान सुनिश्चित करने हेतुTo ensure correct payment

Explanation

Simple Explanation

सटीकता से उचित और निष्पक्ष निपटान होता है। / Accuracy ensures fair and proper settlement.

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

मृत साझेदार के हिस्से की गणना में सबसे पहले किस खाते को आधार माना जाता है?

In calculating a deceased partner's share which account is considered the primary base?

Explanation opens after your attempt
Correct Answer

A. पूंजी खाताCapital Account

Explanation

Simple Explanation

पूंजी खाता मृत साझेदार की मूल देय राशि दर्शाता है। परीक्षा में यह आधारभूत अवधारणा है। / The capital account shows the basic amount due to the deceased partner. This is a fundamental exam concept.

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

मृत साझेदार की मृत्यु तक अर्जित लाभ का हिस्सा किस खाते में जोड़ा जाता है?

The share of profit earned up to the date of death is credited to which account?

Explanation opens after your attempt
Correct Answer

A. मृत साझेदार का खाताDeceased Partner's Account

Explanation

Simple Explanation

मृत्यु तक अर्जित लाभ उसका अधिकार होता है। इसलिए उसके खाते में जोड़ा जाता है। / Profit earned up to death is his entitlement. Therefore it is credited to his account.

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

यदि साझेदारी विलेख लाभ की गणना का विशेष तरीका बताता है तो क्या अपनाया जाएगा?

If the partnership deed prescribes a special method for profit calculation what should be followed?

Explanation opens after your attempt
Correct Answer

A. विलेख का तरीकाMethod in the deed

Explanation

Simple Explanation

विलेख की शर्तें प्राथमिक होती हैं। / The deed provisions take precedence.

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

मृत साझेदार के हिस्से में सद्भावना का समावेश किस कारण से किया जाता है?

Why is goodwill included in the deceased partner's share?

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Correct Answer

A. फर्म के मूल्य में उसके अधिकार हेतुFor his right in the firm's value

Explanation

Simple Explanation

सद्भावना फर्म के अमूर्त मूल्य का प्रतिनिधित्व करती है। / Goodwill represents the firm's intangible value.

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

पिछले वर्ष का लाभ ₹1,44,000 था और मृत्यु 3 माह बाद हुई। अनुमानित लाभ कितना होगा?

Last year's profit was ₹1,44,000 and death occurred after 3 months. What is the estimated profit?

Explanation opens after your attempt
Correct Answer

A. ₹36,000

Explanation

Simple Explanation

₹1,44,000 × 3/12 = ₹36,000। / ₹1,44,000 × 3/12 = ₹36,000.

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

मृत साझेदार के हिस्से में सामान्य आरक्षित निधि किस आधार पर दी जाती है?

On what basis is general reserve distributed to a deceased partner?

Explanation opens after your attempt
Correct Answer

A. पुराने लाभांश अनुपात परOld profit-sharing ratio

Explanation

Simple Explanation

आरक्षित निधि लाभ स्वरूप होती है और पुराने अनुपात में बाँटी जाती है। / General reserve is a profit item and is distributed in the old ratio.

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

मृत साझेदार के हिस्से में कौन-सी मद घटाई जाती है?

Which item is deducted from the deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. संचित हानि का हिस्साShare of accumulated losses

Explanation

Simple Explanation

हानि का हिस्सा खाते से घटाया जाता है। / The share of loss is deducted from the account.

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

यदि फर्म की सद्भावना ₹2,10,000 है और हिस्सेदारी 1/7 है तो हिस्सा कितना होगा?

If goodwill is ₹2,10,000 and share is 1/7 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹30,000

Explanation

Simple Explanation

₹2,10,000 का 1/7 भाग ₹30,000 है। / One-seventh of ₹2,10,000 is ₹30,000.

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

मृत साझेदार की देय राशि का भुगतान स्थगित होने पर कौन-सा खाता खोला जाता है?

Which account is opened if payment of the deceased partner's dues is deferred?

Explanation opens after your attempt
Correct Answer

A. ऋण खाताLoan Account

Explanation

Simple Explanation

स्थगित भुगतान की स्थिति में ऋण खाता बनाया जाता है। / A loan account is opened when payment is deferred.

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

मृत साझेदार भविष्य के लाभ का अधिकारी क्यों नहीं होता?

Why is a deceased partner not entitled to future profits?

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Correct Answer

A. उसका अधिकार मृत्यु तक सीमित हैHis right is limited up to death

Explanation

Simple Explanation

मृत्यु के बाद अर्जित लाभ उसका अधिकार नहीं होते। / Profits earned after death are not his entitlement.

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

A और B का लाभांश अनुपात 4:1 है। A की हिस्सेदारी कितनी है?

A and B share profits in the ratio 4:1. What is A's share?

Explanation opens after your attempt
Correct Answer

A. 45

Explanation

Simple Explanation

कुल अनुपात 5 है और A का भाग 4 है। / The total ratio is 5 and A's share is 4.

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

मृत साझेदार के हिस्से में पुनर्मूल्यांकन लाभ क्यों शामिल किया जाता है?

Why is revaluation profit included in a deceased partner's share?

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Correct Answer

A. वह मृत्यु तक का भागीदार थाHe was a partner till death

Explanation

Simple Explanation

मृत्यु तक की संपत्ति वृद्धि में उसका अधिकार होता है। / He has a right in asset appreciation up to death.

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

यदि लाभ ₹80,000 है और हिस्सेदारी 1/4 है तो लाभ हिस्सा कितना होगा?

If profit is ₹80,000 and share is 1/4 what is the profit share?

Explanation opens after your attempt
Correct Answer

A. ₹20,000

Explanation

Simple Explanation

₹80,000 का 1/4 भाग ₹20,000 है। / One-fourth of ₹80,000 is ₹20,000.

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

मृत साझेदार के अंतिम खाते का शेष क्या दर्शाता है?

What does the closing balance of the deceased partner's account represent?

Explanation opens after your attempt
Correct Answer

A. देय राशिAmount Due

Explanation

Simple Explanation

यह उत्तराधिकारी को देय अंतिम राशि बताता है। / It shows the final amount payable to the legal heir.

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

यदि आरक्षित निधि ₹60,000 है और हिस्सेदारी 1/3 है तो हिस्सा कितना होगा?

If reserve is ₹60,000 and share is 1/3 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹20,000

Explanation

Simple Explanation

₹60,000 का 1/3 भाग ₹20,000 है। / One-third of ₹60,000 is ₹20,000.

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

मृत साझेदार के हिस्से की गणना में मृत्यु तिथि तक के लाभ क्यों लिए जाते हैं?

Why are profits up to the date of death considered?

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Correct Answer

A. उसी अवधि का अधिकार होता हैEntitlement exists only for that period

Explanation

Simple Explanation

अधिकार मृत्यु तिथि तक सीमित रहता है। / Entitlement is limited up to the date of death.

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

पिछले वर्ष का लाभ ₹1,08,000 था। मृत्यु 8 माह बाद हुई। अनुमानित लाभ कितना होगा?

Last year's profit was ₹1,08,000. Death occurred after 8 months. What is the estimated profit?

Explanation opens after your attempt
Correct Answer

A. ₹72,000

Explanation

Simple Explanation

₹1,08,000 × 8/12 = ₹72,000। / ₹1,08,000 × 8/12 = ₹72,000.

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

मृत साझेदार के हिस्से में निवेश उतार-चढ़ाव निधि कब बाँटी जा सकती है?

When can investment fluctuation reserve be distributed?

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Correct Answer

A. जब संभावित जोखिम न होWhen no expected risk exists

Explanation

Simple Explanation

जोखिम समाप्त होने पर वितरण किया जा सकता है। / It can be distributed when the risk ceases to exist.

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

यदि पूंजी ₹90,000 और आरक्षित निधि का हिस्सा ₹12,000 है तो कुल राशि कितनी होगी?

If capital is ₹90,000 and reserve share is ₹12,000 what is the total amount?

Explanation opens after your attempt
Correct Answer

A. ₹1,02,000

Explanation

Simple Explanation

दोनों राशियाँ जोड़ने पर ₹1,02,000 प्राप्त होता है। / Adding both amounts gives ₹1,02,000.

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

मृत साझेदार के हिस्से में कौन-सी मद अमूर्त संपत्ति है?

Which item is an intangible asset in a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. सद्भावनाGoodwill

Explanation

Simple Explanation

सद्भावना अमूर्त संपत्ति का उदाहरण है। / Goodwill is an example of an intangible asset.

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

यदि लाभ ₹1,50,000 और हिस्सेदारी 10% है तो लाभ हिस्सा कितना होगा?

If profit is ₹1,50,000 and share is 10% what is the profit share?

Explanation opens after your attempt
Correct Answer

A. ₹15,000

Explanation

Simple Explanation

₹1,50,000 का 10% ₹15,000 है। / 10% of ₹1,50,000 is ₹15,000.

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

मृत साझेदार के हिस्से का दावा सामान्यतः कौन करता है?

Who generally claims the deceased partner's share?

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Correct Answer

A. कानूनी उत्तराधिकारीLegal Heir

Explanation

Simple Explanation

उत्तराधिकारी मृत साझेदार के अधिकार प्राप्त करता है। / The legal heir receives the deceased partner's rights.

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

वार्षिक लाभ ₹2,40,000 है। मृत्यु 11 माह बाद हुई। समयानुपाती लाभ कितना होगा?

Annual profit is ₹2,40,000. Death occurred after 11 months. What is the time-based profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,20,000

Explanation

Simple Explanation

₹2,40,000 × 11/12 = ₹2,20,000। / ₹2,40,000 × 11/12 = ₹2,20,000.

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

मृत साझेदार के खाते में पुनर्मूल्यांकन हानि का हिस्सा क्या करेगा?

What will the share of revaluation loss do in the deceased partner's account?

Explanation opens after your attempt
Correct Answer

A. शेष घटाएगाReduce the balance

Explanation

Simple Explanation

हानि खाते को डेबिट करती है। / Loss debits the account.

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

यदि सद्भावना ₹1,80,000 और हिस्सेदारी 1/9 है तो हिस्सा कितना होगा?

If goodwill is ₹1,80,000 and share is 1/9 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹20,000

Explanation

Simple Explanation

₹1,80,000 का 1/9 भाग ₹20,000 है। / One-ninth of ₹1,80,000 is ₹20,000.

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

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

Why is time ratio useful in calculating a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. लाभ समय के साथ अर्जित होता हैProfit accrues over time

Explanation

Simple Explanation

लाभ अवधि के अनुसार बाँटा जाता है। / Profit is apportioned according to time.

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

यदि आरक्षित निधि ₹45,000 और हिस्सेदारी 2/9 है तो हिस्सा कितना होगा?

If reserve is ₹45,000 and share is 2/9 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹10,000

Explanation

Simple Explanation

₹45,000 × 2/9 = ₹10,000। / ₹45,000 × 2/9 = ₹10,000.

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

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

Why are future expenses not included in the deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. वे मृत्यु के बाद के हैंThey arise after death

Explanation

Simple Explanation

मृत्यु के बाद की घटनाएँ उसके अधिकार क्षेत्र में नहीं आतीं। / Events after death are outside his entitlement.

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

यदि लाभ ₹66,000 और हिस्सेदारी 1/6 है तो लाभ हिस्सा कितना होगा?

If profit is ₹66,000 and share is 1/6 what is the profit share?

Explanation opens after your attempt
Correct Answer

A. ₹11,000

Explanation

Simple Explanation

₹66,000 का 1/6 भाग ₹11,000 है। / One-sixth of ₹66,000 is ₹11,000.

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

मृत साझेदार की राशि का सही निर्धारण किसलिए आवश्यक है?

Why is proper determination of the deceased partner's amount necessary?

Explanation opens after your attempt
Correct Answer

A. उचित निपटान हेतुFor fair settlement

Explanation

Simple Explanation

सही निर्धारण से विवाद कम होते हैं। / Proper determination reduces disputes.

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

मृत साझेदार के हिस्से की गणना में कौन-सी मद सबसे पहले पहचानी जाती है?

Which item is identified first in calculating a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. लाभांश अनुपातProfit-sharing ratio

Explanation

Simple Explanation

लाभांश अनुपात अधिकांश गणनाओं का आधार है। / The profit-sharing ratio is the basis of most calculations.

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

यदि सद्भावना ₹96,000 और हिस्सेदारी 1/8 है तो हिस्सा कितना होगा?

If goodwill is ₹96,000 and share is 1/8 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹12,000

Explanation

Simple Explanation

₹96,000 का 1/8 भाग ₹12,000 है। / One-eighth of ₹96,000 is ₹12,000.

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

मृत साझेदार के खाते में संचित लाभ का प्रभाव क्या होगा?

What is the effect of accumulated profits on the deceased partner's account?

Explanation opens after your attempt
Correct Answer

A. शेष बढ़ेगाBalance will increase

Explanation

Simple Explanation

संचित लाभ खाते में क्रेडिट किए जाते हैं। / Accumulated profits are credited to the account.

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

यदि पूंजी ₹75,000 और सद्भावना का हिस्सा ₹15,000 है तो कुल राशि कितनी होगी?

If capital is ₹75,000 and goodwill share is ₹15,000 what is the total amount?

Explanation opens after your attempt
Correct Answer

A. ₹90,000

Explanation

Simple Explanation

दोनों को जोड़ने पर ₹90,000 प्राप्त होते हैं। / Adding both gives ₹90,000.

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

मृत साझेदार के हिस्से में भविष्य का लाभ क्यों नहीं जोड़ा जाता?

Why is future profit not added to the deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. वह मृत्यु के बाद अर्जित होता हैIt is earned after death

Explanation

Simple Explanation

मृत्यु के बाद का लाभ उसका अधिकार नहीं है। / Profit after death is not his entitlement.

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

यदि वार्षिक लाभ ₹1,92,000 और मृत्यु 5 माह बाद हुई तो अनुमानित लाभ कितना होगा?

If annual profit is ₹1,92,000 and death occurs after 5 months what is the estimated profit?

Explanation opens after your attempt
Correct Answer

A. ₹80,000

Explanation

Simple Explanation

₹1,92,000 × 5/12 = ₹80,000। / ₹1,92,000 × 5/12 = ₹80,000.

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

मृत साझेदार के अंतिम निपटान में सद्भावना की भूमिका क्या है?

What is the role of goodwill in final settlement of a deceased partner?

Explanation opens after your attempt
Correct Answer

A. देय राशि बढ़ानाIncrease amount due

Explanation

Simple Explanation

सद्भावना का हिस्सा अतिरिक्त अधिकार देता है। / A share of goodwill provides additional entitlement.

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

यदि आरक्षित निधि ₹54,000 और हिस्सेदारी 1/9 है तो हिस्सा कितना होगा?

If reserve is ₹54,000 and share is 1/9 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹6,000

Explanation

Simple Explanation

₹54,000 का 1/9 भाग ₹6,000 है। / One-ninth of ₹54,000 is ₹6,000.

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

मृत साझेदार की राशि तुरंत चुकाने पर क्या आवश्यक नहीं है?

What is not necessary when the deceased partner's amount is paid immediately?

Explanation opens after your attempt
Correct Answer

A. ऋण खाताLoan Account

Explanation

Simple Explanation

तुरंत भुगतान होने पर ऋण खाता नहीं बनाया जाता। / A loan account is not needed when payment is immediate.

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

यदि लाभ ₹1,26,000 और हिस्सेदारी 2/7 है तो लाभ हिस्सा कितना होगा?

If profit is ₹1,26,000 and share is 2/7 what is the profit share?

Explanation opens after your attempt
Correct Answer

A. ₹36,000

Explanation

Simple Explanation

₹1,26,000 × 2/7 = ₹36,000। / ₹1,26,000 × 2/7 = ₹36,000.

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

यदि सद्भावना ₹1,44,000 और हिस्सेदारी 1/12 है तो हिस्सा कितना होगा?

If goodwill is ₹1,44,000 and share is 1/12 what is the amount?

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A. ₹12,000

Explanation

Simple Explanation

₹1,44,000 का 1/12 भाग ₹12,000 है। / One-twelfth of ₹1,44,000 is ₹12,000.

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

मृत साझेदार के हिस्से में पुनर्मूल्यांकन हानि क्यों घटाई जाती है?

Why is revaluation loss deducted from the deceased partner's share?

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A. वह हानि में भी भागीदार थाHe shared losses too

Explanation

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साझेदार लाभ और हानि दोनों में भाग लेते हैं। / Partners share both profits and losses.

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

यदि पूंजी ₹1,20,000 और संचित लाभ का हिस्सा ₹18,000 है तो कुल राशि कितनी होगी?

If capital is ₹1,20,000 and share of accumulated profit is ₹18,000 what is the total amount?

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Correct Answer

A. ₹1,38,000

Explanation

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दोनों को जोड़ने पर ₹1,38,000 प्राप्त होते हैं। / Adding both gives ₹1,38,000.

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

मृत साझेदार के लाभ हिस्से का अनुमान लगाने में किस अवधि का प्रयोग किया जाता है?

Which period is used while estimating a deceased partner's profit share?

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Correct Answer

A. मृत्यु तक की अवधिPeriod up to death

Explanation

Simple Explanation

मृत्यु तक की अवधि को आधार बनाया जाता है। / The period up to death is taken as the basis.

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

यदि लाभ ₹84,000 और हिस्सेदारी 3/14 है तो लाभ हिस्सा कितना होगा?

If profit is ₹84,000 and share is 3/14 what is the profit share?

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Correct Answer

A. ₹18,000

Explanation

Simple Explanation

₹84,000 × 3/14 = ₹18,000। / ₹84,000 × 3/14 = ₹18,000.

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

मृत साझेदार के हिस्से का सही लेखांकन क्या सुनिश्चित करता है?

What does proper accounting of a deceased partner's share ensure?

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A. सही भुगतानCorrect settlement

Explanation

Simple Explanation

सही लेखांकन से उचित भुगतान सुनिश्चित होता है। / Proper accounting ensures correct settlement.

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

यदि आरक्षित निधि ₹1,20,000 और हिस्सेदारी 5% है तो हिस्सा कितना होगा?

If reserve is ₹1,20,000 and share is 5% what is the amount?

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Correct Answer

A. ₹6,000

Explanation

Simple Explanation

₹1,20,000 का 5% ₹6,000 है। / 5% of ₹1,20,000 is ₹6,000.

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

मृत साझेदार के अंतिम निपटान में कौन-सी मद सामान्यतः शामिल रहती है?

Which item is generally included in the final settlement of a deceased partner?

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A. पूंजी शेषCapital Balance

Explanation

Simple Explanation

पूंजी शेष अंतिम देय राशि का महत्वपूर्ण भाग है। / Capital balance is an important part of the final amount due.

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

मृत साझेदार की मृत्यु के समय यदि निवेश उतार-चढ़ाव निधि ₹30,000 है और कोई संभावित हानि नहीं है तथा उसका लाभांश अनुपात 1/3 है, तो उसके खाते में कितनी राशि जमा होगी?

At the time of death, if Investment Fluctuation Reserve is ₹30,000 and there is no expected loss and his profit-sharing ratio is 1/3, how much will be credited to his account?

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Correct Answer

A. ₹10,000

Explanation

Simple Explanation

₹30,000 का 1/3 भाग ₹10,000 है। जोखिम न होने पर निधि वितरित की जाती है। / One-third of ₹30,000 is ₹10,000. The reserve is distributed when no risk exists.

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

मृत साझेदार के हिस्से की गणना में संचित लाभ और सामान्य आरक्षित निधि को किस श्रेणी में रखा जाता है?

In the calculation of a deceased partner's share, accumulated profits and general reserve are classified under which category?

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Correct Answer

A. लाभ प्रकृति की मदेंProfit nature items

Explanation

Simple Explanation

दोनों पूर्व अर्जित लाभों का प्रतिनिधित्व करते हैं। इसलिए इन्हें लाभ प्रकृति की मदें माना जाता है। / Both represent previously earned profits. Therefore they are treated as profit nature items.

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