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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A अधिकार की सीमा तय करती है / It determines the limit of entitlement
B पूंजी समाप्त करती है / It ends capital
C फर्म बंद करती है / It closes the firm
D ऋण बढ़ाती है / It increases debt
Explanation opens after your attempt
Correct Answer
A. अधिकार की सीमा तय करती है / It determines the limit of entitlement
Step 1
Concept
Only profits and adjustments up to the date of death are considered. This is a key exam principle.
Step 2
Why this answer is correct
The correct answer is A. अधिकार की सीमा तय करती है / It determines the limit of entitlement. Only profits and adjustments up to the date of death are considered. This is a key exam principle.
Step 3
Exam Tip
मृत्यु तिथि तक के लाभ और समायोजन ही लिए जाते हैं। यह परीक्षा का मूल सिद्धांत है।
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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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A अर्जित लाभ का हिस्सा / Share of earned profit
B भविष्य की हानि / Future loss
C आगामी व्यय / Future expense
D नई खरीद / New purchases
Explanation opens after your attempt
Correct Answer
A. अर्जित लाभ का हिस्सा / Share of earned profit
Step 1
Concept
Earned profit is his entitlement. It is added to his account.
Step 2
Why this answer is correct
The correct answer is A. अर्जित लाभ का हिस्सा / Share of earned profit. Earned profit is his entitlement. It is added to his account.
Step 3
Exam Tip
अर्जित लाभ उसका अधिकार होता है। इसे खाते में जोड़ा जाता है।
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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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A विलेख का प्रावधान / Provision of the deed
B पुराना अनुमान / Old estimate
C नया अनुपात / New ratio
D समान वितरण / Equal distribution
Explanation opens after your attempt
Correct Answer
A. विलेख का प्रावधान / Provision of the deed
Step 1
Concept
The provisions of the deed take priority.
Step 2
Why this answer is correct
The correct answer is A. विलेख का प्रावधान / Provision of the deed. The provisions of the deed take priority.
Step 3
Exam Tip
विलेख के प्रावधान सर्वोच्च माने जाते हैं।
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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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A यह संचित लाभ है / It is an accumulated profit
B यह ऋण है / It is a liability
C यह व्यय है / It is an expense
D यह स्टॉक है / It is stock
Explanation opens after your attempt
Correct Answer
A. यह संचित लाभ है / It is an accumulated profit
Step 1
Concept
General reserve is created from past profits.
Step 2
Why this answer is correct
The correct answer is A. यह संचित लाभ है / It is an accumulated profit. General reserve is created from past profits.
Step 3
Exam Tip
आरक्षित निधि पूर्व लाभों से बनी होती है।
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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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A फर्म के मूल्य में अधिकार हेतु / For his right in firm's value
B बैंक नियम हेतु / For bank rules
C कर भुगतान हेतु / For tax payment
D ऋण समापन हेतु / For loan closure
Explanation opens after your attempt
Correct Answer
A. फर्म के मूल्य में अधिकार हेतु / For his right in firm's value
Step 1
Concept
Goodwill represents the firm's intangible value.
Step 2
Why this answer is correct
The correct answer is A. फर्म के मूल्य में अधिकार हेतु / For his right in firm's value. Goodwill represents the firm's intangible value.
Step 3
Exam Tip
सद्भावना फर्म के अमूर्त मूल्य का प्रतिनिधित्व करती है।
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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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A ₹63,000
B ₹42,000
C ₹21,000
D ₹84,000
Explanation opens after your attempt
Correct Answer
A. ₹63,000
Step 1
Concept
₹84,000 × 9/12 = ₹63,000. Time proportion is important.
Step 2
Why this answer is correct
The correct answer is A. ₹63,000. ₹84,000 × 9/12 = ₹63,000. Time proportion is important.
Step 3
Exam Tip
₹84,000 × 9/12 = ₹63,000। समयानुपात महत्वपूर्ण है।
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मृत साझेदार के हिस्से की गणना में कौन-सा अनुपात प्रयुक्त होता है?
Which ratio is used in calculating a deceased partner's share?
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A पुराना लाभांश अनुपात / Old profit-sharing ratio
B नया अनुपात / New ratio
C त्याग अनुपात / Sacrificing ratio
D लाभ अनुपात / Gaining ratio
Explanation opens after your attempt
Correct Answer
A. पुराना लाभांश अनुपात / Old profit-sharing ratio
Step 1
Concept
The old profit-sharing ratio applies until death.
Step 2
Why this answer is correct
The correct answer is A. पुराना लाभांश अनुपात / Old profit-sharing ratio. The old profit-sharing ratio applies until death.
Step 3
Exam Tip
मृत्यु तक पुराना लाभांश अनुपात लागू रहता है।
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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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A डेबिट किया जाएगा / It will be debited
B क्रेडिट किया जाएगा / It will be credited
C कोई प्रभाव नहीं / No effect
D दोगुना जोड़ा जाएगा / Added twice
Explanation opens after your attempt
Correct Answer
A. डेबिट किया जाएगा / It will be debited
Step 1
Concept
The share of loss is deducted from the account.
Step 2
Why this answer is correct
The correct answer is A. डेबिट किया जाएगा / It will be debited. The share of loss is deducted from the account.
Step 3
Exam Tip
हानि का हिस्सा खाते से घटाया जाता है।
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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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A अंतिम देय राशि / Final amount due
B कुल बिक्री / Total sales
C स्टॉक मूल्य / Stock value
D ऋण भुगतान / Loan payment
Explanation opens after your attempt
Correct Answer
A. अंतिम देय राशि / Final amount due
Step 1
Concept
Capital is a major component of final settlement.
Step 2
Why this answer is correct
The correct answer is A. अंतिम देय राशि / Final amount due. Capital is a major component of final settlement.
Step 3
Exam Tip
पूंजी अंतिम निपटान की प्रमुख मद है।
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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?
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A ₹30,000
B ₹25,000
C ₹35,000
D ₹20,000
Explanation opens after your attempt
Correct Answer
A. ₹30,000
Step 1
Concept
One-fifth of ₹1,50,000 is ₹30,000.
Step 2
Why this answer is correct
The correct answer is A. ₹30,000. One-fifth of ₹1,50,000 is ₹30,000.
Step 3
Exam Tip
₹1,50,000 का 1/5 भाग ₹30,000 है।
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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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A क्योंकि वह अधिकार प्राप्त करता है / Because he receives the entitlement
B क्योंकि वह नया साझेदार है / Because he is a new partner
C क्योंकि वह ग्राहक है / Because he is a customer
D क्योंकि वह ऋणदाता है / Because he is a creditor
Explanation opens after your attempt
Correct Answer
A. क्योंकि वह अधिकार प्राप्त करता है / Because he receives the entitlement
Step 1
Concept
The legal heir represents the deceased partner's rights.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि वह अधिकार प्राप्त करता है / Because he receives the entitlement. The legal heir represents the deceased partner's rights.
Step 3
Exam Tip
उत्तराधिकारी मृत साझेदार के अधिकारों का प्रतिनिधित्व करता है।
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मृत साझेदार के हिस्से में पुनर्मूल्यांकन लाभ का व्यवहार क्या है?
How is revaluation profit treated for a deceased partner?
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A खाते में जमा / Credited to account
B अनदेखा / Ignored
C व्यय माना जाता है / Treated as expense
D ऋण माना जाता है / Treated as liability
Explanation opens after your attempt
Correct Answer
A. खाते में जमा / Credited to account
Step 1
Concept
He is entitled to gains earned up to death.
Step 2
Why this answer is correct
The correct answer is A. खाते में जमा / Credited to account. He is entitled to gains earned up to death.
Step 3
Exam Tip
मृत्यु तक अर्जित लाभ में उसका हिस्सा होता है।
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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?
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A ₹20,000
B ₹10,000
C ₹25,000
D ₹15,000
Explanation opens after your attempt
Correct Answer
A. ₹20,000
Step 1
Concept
20% of ₹1,00,000 is ₹20,000.
Step 2
Why this answer is correct
The correct answer is A. ₹20,000. 20% of ₹1,00,000 is ₹20,000.
Step 3
Exam Tip
₹1,00,000 का 20% ₹20,000 है।
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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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A सामान्य आरक्षित निधि का हिस्सा / Share of general reserve
B संचित हानि / Accumulated loss
C पुनर्मूल्यांकन हानि / Revaluation loss
D अदेय व्यय / Outstanding expense
Explanation opens after your attempt
Correct Answer
A. सामान्य आरक्षित निधि का हिस्सा / Share of general reserve
Step 1
Concept
General reserve is of profit nature.
Step 2
Why this answer is correct
The correct answer is A. सामान्य आरक्षित निधि का हिस्सा / Share of general reserve. General reserve is of profit nature.
Step 3
Exam Tip
आरक्षित निधि लाभ प्रकृति की होती है।
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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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A ऋण खाता / Loan account
B विक्रय खाता / Sales account
C क्रय खाता / Purchase account
D स्टॉक खाता / Stock account
Explanation opens after your attempt
Correct Answer
A. ऋण खाता / Loan account
Step 1
Concept
A loan account is opened when payment is deferred.
Step 2
Why this answer is correct
The correct answer is A. ऋण खाता / Loan account. A loan account is opened when payment is deferred.
Step 3
Exam Tip
भुगतान लंबित होने पर ऋण खाता बनाया जाता है।
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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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A नहीं / No
B हाँ / Yes
C कभी-कभी / Sometimes
D केवल विलेख पर / Only if deed says
Explanation opens after your attempt
Correct Answer
A. नहीं / No
Step 1
Concept
The entitlement is limited to the date of death.
Step 2
Why this answer is correct
The correct answer is A. नहीं / No. The entitlement is limited to the date of death.
Step 3
Exam Tip
अधिकार मृत्यु तिथि तक सीमित रहता है।
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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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A 1 / 5
B 2 / 5
C 1 / 4
D 1 / 2
Explanation opens after your attempt
Step 1
Concept
Total ratio is 5 and C's share is 1.
Step 2
Why this answer is correct
The correct answer is A. 1 / 5. Total ratio is 5 and C's share is 1.
Step 3
Exam Tip
कुल अनुपात 5 है और C का भाग 1 है।
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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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A जब जोखिम शेष न हो / When no risk remains
B हमेशा / Always
C कभी नहीं / Never
D केवल वर्षांत पर / Only at year end
Explanation opens after your attempt
Correct Answer
A. जब जोखिम शेष न हो / When no risk remains
Step 1
Concept
Distribution is possible when the risk no longer exists.
Step 2
Why this answer is correct
The correct answer is A. जब जोखिम शेष न हो / When no risk remains. Distribution is possible when the risk no longer exists.
Step 3
Exam Tip
जोखिम समाप्त होने पर वितरण संभव है।
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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?
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A ₹12,000
B ₹24,000
C ₹18,000
D ₹36,000
Explanation opens after your attempt
Correct Answer
A. ₹12,000
Step 1
Concept
₹72,000 × 2/12 = ₹12,000.
Step 2
Why this answer is correct
The correct answer is A. ₹12,000. ₹72,000 × 2/12 = ₹12,000.
Step 3
Exam Tip
₹72,000 × 2/12 = ₹12,000।
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मृत साझेदार के खाते का अंतिम शेष क्या दर्शाता है?
What does the final balance of deceased partner's account indicate?
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#deceased_partner_share
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A देय राशि / Amount payable
B कुल बिक्री / Total sales
C शुद्ध लाभ / Net profit
D बैंक शेष / Bank balance
Explanation opens after your attempt
Correct Answer
A. देय राशि / Amount payable
Step 1
Concept
It shows the amount payable to the legal heir.
Step 2
Why this answer is correct
The correct answer is A. देय राशि / Amount payable. It shows the amount payable to the legal heir.
Step 3
Exam Tip
यह उत्तराधिकारी को देय राशि दर्शाता है।
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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?
#accountancy
#deceased_partner_share
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A ₹30,000
B ₹20,000
C ₹40,000
D ₹25,000
Explanation opens after your attempt
Correct Answer
A. ₹30,000
Step 1
Concept
One-eighth of ₹2,40,000 is ₹30,000.
Step 2
Why this answer is correct
The correct answer is A. ₹30,000. One-eighth of ₹2,40,000 is ₹30,000.
Step 3
Exam Tip
₹2,40,000 का 1/8 भाग ₹30,000 है।
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मृत साझेदार के हिस्से में संचित लाभ क्यों जोड़े जाते हैं?
Why are accumulated profits added to a deceased partner's share?
#accountancy
#deceased_partner_share
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A वे उसके अधिकार हैं / They are his entitlement
B वे ऋण हैं / They are liabilities
C वे व्यय हैं / They are expenses
D वे स्टॉक हैं / They are stock
Explanation opens after your attempt
Correct Answer
A. वे उसके अधिकार हैं / They are his entitlement
Step 1
Concept
Accumulated profits are earned profits of earlier years.
Step 2
Why this answer is correct
The correct answer is A. वे उसके अधिकार हैं / They are his entitlement. Accumulated profits are earned profits of earlier years.
Step 3
Exam Tip
संचित लाभ पूर्व वर्षों के अर्जित लाभ हैं।
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मृत साझेदार के हिस्से की गणना में कौन-सी मद घटाई जाती है?
Which item is deducted while calculating a deceased partner's share?
#accountancy
#deceased_partner_share
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A पुनर्मूल्यांकन हानि / Revaluation loss
B सामान्य आरक्षित निधि / General reserve
C सद्भावना / Goodwill
D लाभ हिस्सा / Profit share
Explanation opens after your attempt
Correct Answer
A. पुनर्मूल्यांकन हानि / Revaluation loss
Step 1
Concept
Loss items reduce the amount payable.
Step 2
Why this answer is correct
The correct answer is A. पुनर्मूल्यांकन हानि / Revaluation loss. Loss items reduce the amount payable.
Step 3
Exam Tip
हानि की मदें देय राशि कम करती हैं।
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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?
#accountancy
#deceased_partner_share
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A ₹1,00,000
B ₹75,000
C ₹1,50,000
D ₹50,000
Explanation opens after your attempt
Correct Answer
A. ₹1,00,000
Step 1
Concept
₹3,00,000 × 4/12 = ₹1,00,000.
Step 2
Why this answer is correct
The correct answer is A. ₹1,00,000. ₹3,00,000 × 4/12 = ₹1,00,000.
Step 3
Exam Tip
₹3,00,000 × 4/12 = ₹1,00,000।
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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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#deceased_partner_share
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A उचित निपटान / Fair settlement
B कर बचत / Tax saving
C बिक्री बढ़ाना / Increase sales
D ऋण बढ़ाना / Increase debt
Explanation opens after your attempt
Correct Answer
A. उचित निपटान / Fair settlement
Step 1
Concept
The objective is to ensure fair and correct settlement.
Step 2
Why this answer is correct
The correct answer is A. उचित निपटान / Fair settlement. The objective is to ensure fair and correct settlement.
Step 3
Exam Tip
उचित और सही भुगतान सुनिश्चित करना उद्देश्य है।
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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?
#accountancy
#deceased_partner_share
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A सद्भावना / Goodwill
B नकद / Cash
C स्टॉक / Stock
D फर्नीचर / Furniture
Explanation opens after your attempt
Correct Answer
A. सद्भावना / Goodwill
Step 1
Concept
Goodwill is an intangible asset.
Step 2
Why this answer is correct
The correct answer is A. सद्भावना / Goodwill. Goodwill is an intangible asset.
Step 3
Exam Tip
सद्भावना अमूर्त संपत्ति है।
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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?
#accountancy
#deceased_partner_share
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A ₹20,000
B ₹15,000
C ₹25,000
D ₹10,000
Explanation opens after your attempt
Correct Answer
A. ₹20,000
Step 1
Concept
25% of ₹80,000 is ₹20,000.
Step 2
Why this answer is correct
The correct answer is A. ₹20,000. 25% of ₹80,000 is ₹20,000.
Step 3
Exam Tip
₹80,000 का 25% ₹20,000 है।
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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?
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#deceased_partner_share
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A ऋण खाता / Loan account
B बैंक खाता / Bank account
C पूंजी खाता / Capital account
D नकद खाता / Cash account
Explanation opens after your attempt
Correct Answer
A. ऋण खाता / Loan account
Step 1
Concept
A loan account is not opened when payment is immediate.
Step 2
Why this answer is correct
The correct answer is A. ऋण खाता / Loan account. A loan account is not opened when payment is immediate.
Step 3
Exam Tip
तुरंत भुगतान होने पर ऋण खाता नहीं खोला जाता।
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मृत साझेदार के लाभ हिस्से का अनुमान किस स्थिति में आवश्यक होता है?
When is estimation of profit share necessary?
#accountancy
#deceased_partner_share
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A जब वास्तविक लाभ उपलब्ध न हो / When actual profit is unavailable
B जब लाभ ज्ञात हो / When profit is known
C जब फर्म बंद हो / When firm closes
D जब बिक्री घटे / When sales fall
Explanation opens after your attempt
Correct Answer
A. जब वास्तविक लाभ उपलब्ध न हो / When actual profit is unavailable
Step 1
Concept
Estimation is made when actual profit is not available.
Step 2
Why this answer is correct
The correct answer is A. जब वास्तविक लाभ उपलब्ध न हो / When actual profit is unavailable. Estimation is made when actual profit is not available.
Step 3
Exam Tip
अनुमान वास्तविक लाभ के अभाव में किया जाता है।
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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?
#accountancy
#deceased_partner_share
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A ₹9,000
B ₹12,000
C ₹6,000
D ₹18,000
Explanation opens after your attempt
Step 1
Concept
One-sixth of ₹54,000 is ₹9,000.
Step 2
Why this answer is correct
The correct answer is A. ₹9,000. One-sixth of ₹54,000 is ₹9,000.
Step 3
Exam Tip
₹54,000 का 1/6 भाग ₹9,000 है।
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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?
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#deceased_partner_share
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A यह मूल देय राशि दर्शाता है / It shows the basic amount due
B यह बिक्री दर्शाता है / It shows sales
C यह स्टॉक दर्शाता है / It shows stock
D यह व्यय दर्शाता है / It shows expenses
Explanation opens after your attempt
Correct Answer
A. यह मूल देय राशि दर्शाता है / It shows the basic amount due
Step 1
Concept
Capital forms the basis of final payment.
Step 2
Why this answer is correct
The correct answer is A. यह मूल देय राशि दर्शाता है / It shows the basic amount due. Capital forms the basis of final payment.
Step 3
Exam Tip
पूंजी अंतिम भुगतान का आधार बनती है।
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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?
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A 5 / 12
B 7 / 12
C 1 / 5
D 5 / 10
Explanation opens after your attempt
Step 1
Concept
A year has 12 months so 5/12 is used.
Step 2
Why this answer is correct
The correct answer is A. 5 / 12. A year has 12 months so 5/12 is used.
Step 3
Exam Tip
वर्ष 12 माह का होता है इसलिए 5/12 लिया जाएगा।
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मृत साझेदार के हिस्से में पुनर्मूल्यांकन लाभ का हिस्सा क्यों दिया जाता है?
Why is revaluation profit shared with a deceased partner?
#accountancy
#deceased_partner_share
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A वह मृत्यु तक का भागीदार था / He was a partner till death
B वह नया साझेदार है / He is a new partner
C वह ऋणदाता है / He is a creditor
D वह ग्राहक है / He is a customer
Explanation opens after your attempt
Correct Answer
A. वह मृत्यु तक का भागीदार था / He was a partner till death
Step 1
Concept
He has a right in gains up to the date of death.
Step 2
Why this answer is correct
The correct answer is A. वह मृत्यु तक का भागीदार था / He was a partner till death. He has a right in gains up to the date of death.
Step 3
Exam Tip
मृत्यु तक की वृद्धि में उसका अधिकार होता है।
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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?
#accountancy
#deceased_partner_share
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A ₹20,000
B ₹15,000
C ₹18,000
D ₹25,000
Explanation opens after your attempt
Correct Answer
A. ₹20,000
Step 1
Concept
₹90,000 × 2/9 = ₹20,000.
Step 2
Why this answer is correct
The correct answer is A. ₹20,000. ₹90,000 × 2/9 = ₹20,000.
Step 3
Exam Tip
₹90,000 × 2/9 = ₹20,000।
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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?
#accountancy
#deceased_partner_share
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A शेष बढ़ाएगा / Increase the balance
B शेष घटाएगा / Decrease the balance
C कोई प्रभाव नहीं / No effect
D खाता बंद करेगा / Close the account
Explanation opens after your attempt
Correct Answer
A. शेष बढ़ाएगा / Increase the balance
Step 1
Concept
Accumulated profits are credited to the account.
Step 2
Why this answer is correct
The correct answer is A. शेष बढ़ाएगा / Increase the balance. Accumulated profits are credited to the account.
Step 3
Exam Tip
संचित लाभ खाते में जोड़े जाते हैं।
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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?
#accountancy
#deceased_partner_share
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A ₹80,000
B ₹70,000
C ₹60,000
D ₹90,000
Explanation opens after your attempt
Correct Answer
A. ₹80,000
Step 1
Concept
Adding both amounts gives ₹80,000.
Step 2
Why this answer is correct
The correct answer is A. ₹80,000. Adding both amounts gives ₹80,000.
Step 3
Exam Tip
दोनों राशियों को जोड़कर ₹80,000 प्राप्त होंगे।
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मृत साझेदार के हिस्से में भविष्य की बिक्री क्यों शामिल नहीं होती?
Why are future sales not included in deceased partner's share?
#accountancy
#deceased_partner_share
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A वे मृत्यु के बाद की हैं / They occur after death
B वे नकद नहीं हैं / They are not cash
C वे लाभ नहीं हैं / They are not profit
D वे स्टॉक हैं / They are stock
Explanation opens after your attempt
Correct Answer
A. वे मृत्यु के बाद की हैं / They occur after death
Step 1
Concept
Events after death are outside his entitlement.
Step 2
Why this answer is correct
The correct answer is A. वे मृत्यु के बाद की हैं / They occur after death. Events after death are outside his entitlement.
Step 3
Exam Tip
मृत्यु के बाद की घटनाएँ उसके अधिकार में नहीं आतीं।
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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?
#accountancy
#deceased_partner_share
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A ₹18,000
B ₹12,000
C ₹16,000
D ₹20,000
Explanation opens after your attempt
Correct Answer
A. ₹18,000
Step 1
Concept
₹48,000 × 3/8 = ₹18,000.
Step 2
Why this answer is correct
The correct answer is A. ₹18,000. ₹48,000 × 3/8 = ₹18,000.
Step 3
Exam Tip
₹48,000 × 3/8 = ₹18,000।
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मृत साझेदार के हिस्से का सही लेखांकन किसे सुनिश्चित करता है?
Proper accounting of deceased partner's share ensures what?
#accountancy
#deceased_partner_share
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A निष्पक्ष निपटान / Fair settlement
B अधिक बिक्री / Higher sales
C कम कर / Lower tax
D अधिक स्टॉक / More stock
Explanation opens after your attempt
Correct Answer
A. निष्पक्ष निपटान / Fair settlement
Step 1
Concept
Proper accounting reduces disputes.
Step 2
Why this answer is correct
The correct answer is A. निष्पक्ष निपटान / Fair settlement. Proper accounting reduces disputes.
Step 3
Exam Tip
सही लेखांकन से विवाद कम होते हैं।
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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?
#accountancy
#deceased_partner_share
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A भविष्य का लाभ / Future profit
B पूंजी / Capital
C आरक्षित निधि / Reserve
D सद्भावना / Goodwill
Explanation opens after your attempt
Correct Answer
A. भविष्य का लाभ / Future profit
Step 1
Concept
Future profit is earned after death.
Step 2
Why this answer is correct
The correct answer is A. भविष्य का लाभ / Future profit. Future profit is earned after death.
Step 3
Exam Tip
भविष्य का लाभ मृत्यु के बाद अर्जित होता है।
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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?
#accountancy
#deceased_partner_share
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A ₹1,80,000
B ₹1,60,000
C ₹2,00,000
D ₹1,20,000
Explanation opens after your attempt
Correct Answer
A. ₹1,80,000
Step 1
Concept
₹2,16,000 × 10/12 = ₹1,80,000.
Step 2
Why this answer is correct
The correct answer is A. ₹1,80,000. ₹2,16,000 × 10/12 = ₹1,80,000.
Step 3
Exam Tip
₹2,16,000 × 10/12 = ₹1,80,000।
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मृत साझेदार के हिस्से की गणना में कौन-सा सिद्धांत लागू होता है?
Which principle applies in calculating a deceased partner's share?
#accountancy
#deceased_partner_share
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A मृत्यु तिथि तक अधिकार / Entitlement up to date of death
B भविष्य लाभ सिद्धांत / Future profit principle
C समान भुगतान सिद्धांत / Equal payment principle
D नया अनुपात सिद्धांत / New ratio principle
Explanation opens after your attempt
Correct Answer
A. मृत्यु तिथि तक अधिकार / Entitlement up to date of death
Step 1
Concept
Calculation is limited up to the date of death.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु तिथि तक अधिकार / Entitlement up to date of death. Calculation is limited up to the date of death.
Step 3
Exam Tip
गणना मृत्यु तिथि तक सीमित रहती है।
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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?
#accountancy
#deceased_partner_share
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A ₹6,000
B ₹8,000
C ₹9,000
D ₹12,000
Explanation opens after your attempt
Step 1
Concept
One-sixth of ₹36,000 is ₹6,000.
Step 2
Why this answer is correct
The correct answer is A. ₹6,000. One-sixth of ₹36,000 is ₹6,000.
Step 3
Exam Tip
₹36,000 का 1/6 भाग ₹6,000 है।
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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?
#accountancy
#deceased_partner_share
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A देय राशि बढ़ती है / Amount payable increases
B देय राशि घटती है / Amount payable decreases
C कोई प्रभाव नहीं / No effect
D खाता बंद होता है / Account closes
Explanation opens after your attempt
Correct Answer
A. देय राशि बढ़ती है / Amount payable increases
Step 1
Concept
A share of goodwill provides an additional entitlement.
Step 2
Why this answer is correct
The correct answer is A. देय राशि बढ़ती है / Amount payable increases. A share of goodwill provides an additional entitlement.
Step 3
Exam Tip
सद्भावना का हिस्सा अतिरिक्त अधिकार देता है।
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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?
#accountancy
#deceased_partner_share
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? Hint Small clue
A लाभ अवधि से जुड़ा होता है / Profit relates to the period
B पूंजी बदलती है / Capital changes
C स्टॉक घटता है / Stock falls
D ऋण बढ़ता है / Debt rises
Explanation opens after your attempt
Correct Answer
A. लाभ अवधि से जुड़ा होता है / Profit relates to the period
Step 1
Concept
Profit accrues over time.
Step 2
Why this answer is correct
The correct answer is A. लाभ अवधि से जुड़ा होता है / Profit relates to the period. Profit accrues over time.
Step 3
Exam Tip
लाभ अर्जन समय के साथ होता है।
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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?
#accountancy
#deceased_partner_share
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? Hint Small clue
A ₹10,000
B ₹9,000
C ₹15,000
D ₹12,000
Explanation opens after your attempt
Correct Answer
A. ₹10,000
Step 1
Concept
One-ninth of ₹90,000 is ₹10,000.
Step 2
Why this answer is correct
The correct answer is A. ₹10,000. One-ninth of ₹90,000 is ₹10,000.
Step 3
Exam Tip
₹90,000 का 1/9 भाग ₹10,000 है।
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मृत साझेदार के अंतिम निपटान में उत्तराधिकारी की भूमिका क्या है?
What is the role of the legal heir in final settlement?
#accountancy
#deceased_partner_share
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A देय राशि प्राप्त करना / Receive the amount due
B लाभ बाँटना / Distribute profits
C फर्म चलाना / Run the firm
D लेखा परीक्षण करना / Audit accounts
Explanation opens after your attempt
Correct Answer
A. देय राशि प्राप्त करना / Receive the amount due
Step 1
Concept
The legal heir is entitled to receive the payment.
Step 2
Why this answer is correct
The correct answer is A. देय राशि प्राप्त करना / Receive the amount due. The legal heir is entitled to receive the payment.
Step 3
Exam Tip
उत्तराधिकारी भुगतान प्राप्त करने का अधिकारी होता है।
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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?
#accountancy
#deceased_partner_share
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A ₹18,000
B ₹12,000
C ₹24,000
D ₹16,000
Explanation opens after your attempt
Correct Answer
A. ₹18,000
Step 1
Concept
One-fourth of ₹72,000 is ₹18,000.
Step 2
Why this answer is correct
The correct answer is A. ₹18,000. One-fourth of ₹72,000 is ₹18,000.
Step 3
Exam Tip
₹72,000 का 1/4 भाग ₹18,000 है।
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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?
#accountancy
#deceased_partner_share
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A लाभांश अनुपात / Profit-sharing ratio
B बैंक शेष / Bank balance
C स्टॉक मूल्य / Stock value
D नकद शेष / Cash balance
Explanation opens after your attempt
Correct Answer
A. लाभांश अनुपात / Profit-sharing ratio
Step 1
Concept
Most calculations are based on this ratio.
Step 2
Why this answer is correct
The correct answer is A. लाभांश अनुपात / Profit-sharing ratio. Most calculations are based on this ratio.
Step 3
Exam Tip
अधिकांश गणनाएँ इसी पर आधारित होती हैं।
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मृत साझेदार के हिस्से की गणना में सटीकता क्यों आवश्यक है?
Why is accuracy necessary in calculating a deceased partner's share?
#accountancy
#deceased_partner_share
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A सही भुगतान सुनिश्चित करने हेतु / To ensure correct payment
B बिक्री बढ़ाने हेतु / To increase sales
C कर कम करने हेतु / To reduce tax
D स्टॉक बढ़ाने हेतु / To increase stock
Explanation opens after your attempt
Correct Answer
A. सही भुगतान सुनिश्चित करने हेतु / To ensure correct payment
Step 1
Concept
Accuracy ensures fair and proper settlement.
Step 2
Why this answer is correct
The correct answer is A. सही भुगतान सुनिश्चित करने हेतु / To ensure correct payment. Accuracy ensures fair and proper settlement.
Step 3
Exam Tip
सटीकता से उचित और निष्पक्ष निपटान होता है।
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