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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 341/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल दावा ₹145000 है और संचित हानि ₹15000 है तो संशोधित दावा कितना होगा?

If total claim is ₹145000 and accumulated loss is ₹15000 what is the revised claim?

Explanation opens after your attempt
Correct Answer

C. ₹130000

Explanation

Simple Explanation

₹145000 - ₹15000 = ₹130000। / ₹145000 - ₹15000 = ₹130000.

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Question 342/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के दावे में आरक्षित निधि को किस श्रेणी में माना जाता है?

Under which category is reserve fund considered in the deceased partner's claim?

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Correct Answer

A. संचित लाभAccumulated profits

Explanation

Simple Explanation

आरक्षित निधि संचित लाभ का रूप है। / Reserve fund is a form of accumulated profit.

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Question 343/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹84000 है तथा लाभ का हिस्सा ₹6000 और आरक्षित निधि ₹10000 है तो कुल दावा कितना होगा?

If capital is ₹84000 profit share ₹6000 and reserve fund ₹10000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹84000 + ₹6000 + ₹10000 = ₹100000। / ₹84000 + ₹6000 + ₹10000 = ₹100000.

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Question 344/600 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 सा सिद्धांत प्रमुख है?

Which principle is most important in calculating a deceased partner's share?

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Correct Answer

A. उचित निपटानFair settlement

Explanation

Simple Explanation

उद्देश्य उचित और न्यायसंगत निपटान है। / The objective is fair and equitable settlement.

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Question 345/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल दावा ₹160000 है और ₹60000 का भुगतान कर दिया गया है तो शेष कितना है?

If total claim is ₹160000 and ₹60000 has been paid what is the balance?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹160000 - ₹60000 = ₹100000। / ₹160000 - ₹60000 = ₹100000.

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Question 346/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में देय ब्याज कब शामिल किया जाता है?

When is interest due included in the deceased partner's share?

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Correct Answer

A. जब वह मृत्यु तिथि तक अर्जित होWhen accrued till date of death

Explanation

Simple Explanation

केवल अर्जित और देय ब्याज शामिल किया जाता है। / Only accrued and due interest is included.

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Question 347/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹93000 और गुडविल ₹9000 तथा पुनर्मूल्यांकन लाभ ₹8000 है तो कुल दावा कितना होगा?

If capital is ₹93000 goodwill ₹9000 and revaluation profit ₹8000 what is the total claim?

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Correct Answer

C. ₹110000

Explanation

Simple Explanation

₹93000 + ₹9000 + ₹8000 = ₹110000। / ₹93000 + ₹9000 + ₹8000 = ₹110000.

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Question 348/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में आहरण को क्यों घटाया जाता है?

Why are drawings deducted from the deceased partner's share?

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Correct Answer

A. वे पहले ही निकाली गई राशि हैंThey are amounts already withdrawn

Explanation

Simple Explanation

आहरण पहले प्राप्त लाभ या धन को दर्शाते हैं। / Drawings represent amounts already taken.

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Question 349/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल दावा ₹138000 है और पुनर्मूल्यांकन हानि ₹8000 तथा आहरण ₹10000 हैं तो शुद्ध दावा कितना होगा?

If total claim is ₹138000 with revaluation loss ₹8000 and drawings ₹10000 what is the net claim?

Explanation opens after your attempt
Correct Answer

B. ₹120000

Explanation

Simple Explanation

₹138000 - ₹8000 - ₹10000 = ₹120000। / ₹138000 - ₹8000 - ₹10000 = ₹120000.

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Question 350/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि मृत भागीदार की पूंजी ₹78000 है तथा गुडविल ₹12000 और संचित हानि ₹10000 है तो शुद्ध दावा कितना होगा?

If the deceased partner's capital is ₹78000 with goodwill ₹12000 and accumulated loss ₹10000 what is the net claim?

Explanation opens after your attempt
Correct Answer

B. ₹80000

Explanation

Simple Explanation

₹78000 + ₹12000 - ₹10000 = ₹80000। जोड़ और घटाव दोनों का ध्यान रखें। / ₹78000 + ₹12000 - ₹10000 = ₹80000. Consider both additions and deductions.

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