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 231-240 of 600 questions.
What is the significance of the capital account in calculating a deceased partner's share?
A. यह मूल देय राशि दर्शाता हैIt shows the basic amount due
पूंजी अंतिम भुगतान का आधार बनती है। / Capital forms the basis of final payment.
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What is the time ratio for 5 months while calculating profit share?
A. 512
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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Why is revaluation profit shared with a deceased partner?
A. वह मृत्यु तक का भागीदार थाHe was a partner till death
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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If goodwill is ₹90,000 and share is 2/9 what is the amount?
A. ₹20,000
₹90,000 × 2/9 = ₹20,000। / ₹90,000 × 2/9 = ₹20,000.
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What will the share of accumulated profits do in the deceased partner's account?
A. शेष बढ़ाएगाIncrease the balance
संचित लाभ खाते में जोड़े जाते हैं। / Accumulated profits are credited to the account.
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If capital is ₹70,000 and additional profit due is ₹10,000 what is total amount due?
A. ₹80,000
दोनों राशियों को जोड़कर ₹80,000 प्राप्त होंगे। / Adding both amounts gives ₹80,000.
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Why are future sales not included in deceased partner's share?
A. वे मृत्यु के बाद की हैंThey occur after death
मृत्यु के बाद की घटनाएँ उसके अधिकार में नहीं आतीं। / Events after death are outside his entitlement.
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If profit is ₹48,000 and share is 3/8 what is the amount?
A. ₹18,000
₹48,000 × 3/8 = ₹18,000। / ₹48,000 × 3/8 = ₹18,000.
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Proper accounting of deceased partner's share ensures what?
A. निष्पक्ष निपटानFair settlement
सही लेखांकन से विवाद कम होते हैं। / Proper accounting reduces disputes.
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Which item will not be included in the amount due to a deceased partner?
A. भविष्य का लाभFuture profit
भविष्य का लाभ मृत्यु के बाद अर्जित होता है। / Future profit is earned after death.
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