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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 281/600 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?

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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 282/600 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?

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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 283/600 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?

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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 284/600 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?

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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 285/600 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?

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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 286/600 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?

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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 287/600 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?

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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 288/600 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?

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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 289/600 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?

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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 290/600 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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