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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 321/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल दावा ₹150000 है और आहरण ₹10000 अतिरिक्त ज्ञात होते हैं तो संशोधित दावा कितना होगा?

If total claim is ₹150000 and additional drawings of ₹10000 are found what is the revised claim?

Explanation opens after your attempt
Correct Answer

C. ₹140000

Explanation

Simple Explanation

₹150000 - ₹10000 = ₹140000। / ₹150000 - ₹10000 = ₹140000.

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Question 322/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत्यु के बाद भी देय ब्याज किस स्थिति में जोड़ा जा सकता है?

In which case may interest due still be added after death?

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Correct Answer

A. यदि मृत्यु तिथि तक अर्जित हुआ होIf accrued till date of death

Explanation

Simple Explanation

केवल मृत्यु तिथि तक अर्जित ब्याज जोड़ा जाता है। / Only interest accrued till the date of death is added.

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Question 323/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹54000 और गुडविल ₹6000 तथा लाभ ₹4000 है तो कुल कितना होगा?

If capital is ₹54000 goodwill ₹6000 and profit ₹4000 what is the total?

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Correct Answer

C. ₹64000

Explanation

Simple Explanation

₹54000 + ₹6000 + ₹4000 = ₹64000। / ₹54000 + ₹6000 + ₹4000 = ₹64000.

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Question 324/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

कौन सी मद मृत भागीदार के हिस्से को सीधे कम करती है?

Which item directly decreases the deceased partner's share?

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Correct Answer

C. आहरणDrawings

Explanation

Simple Explanation

आहरण देय राशि घटाते हैं। / Drawings reduce the amount due.

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Question 325/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल देय राशि ₹112000 है और संचित हानि ₹12000 है तो शुद्ध राशि क्या होगी?

If total amount due is ₹112000 and accumulated loss is ₹12000 what will be the net amount?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹112000 - ₹12000 = ₹100000। / ₹112000 - ₹12000 = ₹100000.

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Question 326/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि मृत भागीदार की पूंजी ₹96000 है और पुनर्मूल्यांकन लाभ का हिस्सा ₹14000 है तो कुल दावा कितना होगा?

If the deceased partner's capital is ₹96000 and share of revaluation profit is ₹14000 what is the total claim?

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Correct Answer

C. ₹110000

Explanation

Simple Explanation

₹96000 + ₹14000 = ₹110000। लाभ का हिस्सा जोड़ा जाता है। / ₹96000 + ₹14000 = ₹110000. Profit share is added.

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Question 327/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में संचित हानि का प्रभाव क्या होता है?

What is the effect of accumulated loss on the deceased partner's share?

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Correct Answer

B. घटाती हैReduces

Explanation

Simple Explanation

संचित हानि का हिस्सा दावे को कम करता है। / Share of accumulated loss reduces the claim.

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Question 328/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹82000 है तथा गुडविल ₹10000 और आहरण ₹2000 हैं तो शुद्ध दावा कितना होगा?

If capital is ₹82000 goodwill ₹10000 and drawings ₹2000 what is the net claim?

Explanation opens after your attempt
Correct Answer

B. ₹90000

Explanation

Simple Explanation

₹82000 + ₹10000 - ₹2000 = ₹90000। / ₹82000 + ₹10000 - ₹2000 = ₹90000.

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Question 329/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार का हिस्सा निर्धारित करते समय मृत्यु तिथि का महत्व क्या है?

What is the significance of the date of death while determining a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. उसी तिथि तक अधिकार तय होते हैंRights are determined up to that date

Explanation

Simple Explanation

अधिकार मृत्यु तिथि तक की घटनाओं पर आधारित होते हैं। / Rights are based on events up to the date of death.

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Question 330/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल दावा ₹132000 है और पुनर्मूल्यांकन हानि ₹7000 है तो शुद्ध राशि कितनी होगी?

If total claim is ₹132000 and revaluation loss is ₹7000 what is the net amount?

Explanation opens after your attempt
Correct Answer

C. ₹125000

Explanation

Simple Explanation

₹132000 - ₹7000 = ₹125000। / ₹132000 - ₹7000 = ₹125000.

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