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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 301/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार A की पूंजी ₹80000 है। उसका गुडविल हिस्सा ₹12000 तथा संचित लाभ का हिस्सा ₹8000 है। कुल दावा कितना होगा?

Deceased partner A has capital of ₹80000. His share of goodwill is ₹12000 and accumulated profits are ₹8000. What will be his total claim?

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Correct Answer

B. ₹100000

Explanation

Simple Explanation

₹80000 + ₹12000 + ₹8000 = ₹100000। सभी देय मदों को जोड़ें। / ₹80000 + ₹12000 + ₹8000 = ₹100000. Add all due items.

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Question 302/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की गणना में कौन सी मद सामान्यतः घटाई जाती है?

Which item is generally deducted while calculating a deceased partner's share?

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Correct Answer

C. आहरणDrawings

Explanation

Simple Explanation

आहरण देय राशि को कम करते हैं। परीक्षा में जोड़ और घटाव की मदें याद रखें। / Drawings reduce the amount due. Remember items to be added and deducted.

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Question 303/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि मृत भागीदार की पूंजी ₹70000 है तथा पुनर्मूल्यांकन लाभ में उसका हिस्सा ₹9000 है तो कुल राशि कितनी होगी?

If the deceased partner's capital is ₹70000 and his share of revaluation profit is ₹9000 what is the total amount?

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Correct Answer

B. ₹79000

Explanation

Simple Explanation

₹70000 + ₹9000 = ₹79000। पुनर्मूल्यांकन लाभ जोड़ा जाता है। / ₹70000 + ₹9000 = ₹79000. Revaluation profit is added.

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Question 304/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के कानूनी प्रतिनिधि को भुगतान न होने पर शेष राशि किस रूप में मानी जाती है?

If the legal representative is not paid immediately how is the balance treated?

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Correct Answer

B. ऋणLoan

Explanation

Simple Explanation

अदत्त राशि सामान्यतः ऋण के रूप में मानी जाती है। / The unpaid amount is generally treated as a loan.

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Question 305/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल देय राशि ₹125000 है और संचित हानि का हिस्सा ₹5000 है तो शुद्ध दावा कितना होगा?

If total amount due is ₹125000 and share of accumulated loss is ₹5000 what is the net claim?

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Correct Answer

B. ₹120000

Explanation

Simple Explanation

₹125000 - ₹5000 = ₹120000। हानि घटाई जाती है। / ₹125000 - ₹5000 = ₹120000. Loss is deducted.

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Question 306/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत्यु तिथि तक अर्जित लाभ का हिस्सा मृत भागीदार को क्यों दिया जाता है?

Why is the share of profit up to the date of death given to the deceased partner?

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Correct Answer

A. वह उस अवधि का भागीदार थाHe was a partner during that period

Explanation

Simple Explanation

मृत्यु तक अर्जित लाभ पर उसका अधिकार होता है। / He is entitled to profits earned up to death.

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Question 307/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹90000 है और आहरण ₹10000 हैं तो अन्य मदों को छोड़कर शुद्ध राशि कितनी होगी?

If capital is ₹90000 and drawings are ₹10000 ignoring other items what is the net amount?

Explanation opens after your attempt
Correct Answer

C. ₹80000

Explanation

Simple Explanation

₹90000 - ₹10000 = ₹80000। / ₹90000 - ₹10000 = ₹80000.

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Question 308/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

गुडविल का हिस्सा मृत भागीदार के दावे में किस कारण जोड़ा जाता है?

Why is goodwill share added to the deceased partner's claim?

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Correct Answer

A. उचित मूल्यांकन हेतुFor fair valuation

Explanation

Simple Explanation

गुडविल व्यवसाय के मूल्य का प्रतिनिधित्व करती है। / Goodwill represents the value of the business.

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Question 309/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹65000 और आरक्षित निधि का हिस्सा ₹15000 है तो कुल दावा कितना होगा?

If capital is ₹65000 and reserve fund share is ₹15000 what is the total claim?

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Correct Answer

C. ₹80000

Explanation

Simple Explanation

₹65000 + ₹15000 = ₹80000। / ₹65000 + ₹15000 = ₹80000.

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Question 310/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की गणना में भविष्य के लाभ क्यों शामिल नहीं किए जाते?

Why are future profits not included in the deceased partner's share?

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Correct Answer

A. मृत्यु के बाद अधिकार समाप्त हो जाता हैRights cease after death

Explanation

Simple Explanation

भविष्य के लाभ पर उसका अधिकार नहीं रहता। / He has no right to future profits.

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