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Accountancy Deceased Partner’s Share MCQ Questions for Class 12 General

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01 Practice Topic Goodwill Settlement 600 MCQs 02 Practice Topic New Ratios 599 MCQs 03 Practice Topic Partner's Loan Account 600 MCQs

Deceased Partner’s Share Practice Questions

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Question 221/600 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?

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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 222/600 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?

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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 223/600 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 224/600 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?

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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 225/600 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 226/600 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?

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Correct Answer

A. सद्भावनाGoodwill

Explanation

Simple Explanation

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

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Question 227/600 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?

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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 228/600 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?

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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 229/600 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 230/600 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?

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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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