Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
Difficulty select karke sirf is topic ke focused MCQs practice karein. Score, timer aur explanations student-friendly flow me milenge.
Showing 191-200 of 600 questions.
What is obtained by combining capital and other adjustments of a deceased partner?
A. कुल देय राशिTotal amount due
सभी समायोजनों के बाद कुल देय राशि प्राप्त होती है। / After all adjustments the total amount due is obtained.
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Which year's profit is most useful for estimating deceased partner's profit share?
A. हाल का पिछला वर्षImmediate previous year
हाल का लाभ अधिक प्रासंगिक माना जाता है। / Recent profit is considered more relevant.
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If reserve is ₹50,000 and share is 10% how much will the deceased partner get?
A. ₹5,000
₹50,000 का 10% ₹5,000 है। / 10% of ₹50,000 is ₹5,000.
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Why is share of accumulated loss deducted from deceased partner's account?
A. वह हानि में भी भागीदार थाHe shared losses too
साझेदार लाभ और हानि दोनों में सहभागी होता है। / A partner participates in both profits and losses.
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Accurate determination of deceased partner's share is necessary for whom?
A. उत्तराधिकारी और फर्म दोनोंBoth heir and firm
सही भुगतान और निष्पक्षता के लिए यह आवश्यक है। / It is necessary for fairness and correct settlement.
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If annual profit is ₹1,80,000 and death occurred after 8 months what is time-based profit?
A. ₹1,20,000
\(180000 \times 8/12 = 120000\)। समय अनुपात का प्रयोग करें। / \(180000 \times 8/12 = 120000\). Apply time proportion.
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Why is goodwill valuation important in deceased partner's share calculation?
A. यह अतिरिक्त अधिकार दर्शाता हैIt represents an additional right
सद्भावना फर्म के अमूर्त मूल्य का प्रतिनिधित्व करती है। / Goodwill represents the firm's intangible value.
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If amount is paid immediately is a loan account required?
A. नहींNo
तुरंत भुगतान होने पर ऋण खाता आवश्यक नहीं होता। / If payment is immediate a loan account is not required.
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What is the basis of fairness in calculating deceased partner's share?
A. मृत्यु तिथि तक के अधिकारRights up to date of death
उसे मृत्यु तक अर्जित अधिकारों का लाभ मिलना चाहिए। / He should receive benefits of rights earned up to death.
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Which element is generally included in final settlement of a deceased partner?
A. पूंजी शेषCapital balance
पूंजी शेष अंतिम निपटान का मुख्य भाग होता है। / Capital balance is a key part of final settlement.
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