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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 381/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के दावे में पुनर्मूल्यांकन हानि क्यों घटाई जाती है?

Why is revaluation loss deducted from the deceased partner's claim?

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Correct Answer

A. यह उसकी हिस्सेदारी की हानि हैIt is his share of loss

Explanation

Simple Explanation

हानि का हिस्सा दावा कम करता है। / Loss share decreases the claim.

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Question 382/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹180000 है और ₹70000 का भुगतान हो चुका है तो शेष कितना है?

If total claim is ₹180000 and ₹70000 has been paid what is the balance?

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Correct Answer

C. ₹110000

Explanation

Simple Explanation

₹180000 - ₹70000 = ₹110000। / ₹180000 - ₹70000 = ₹110000.

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Question 383/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

आरक्षित निधि का हिस्सा मृत भागीदार को देने का कारण क्या है?

Why is reserve fund share given to the deceased partner?

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Correct Answer

A. उसका संचित लाभ में अधिकार हैHe has a right in accumulated profits

Explanation

Simple Explanation

आरक्षित निधि में उसका हिस्सा होता है। / He has a share in the reserve fund.

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Question 384/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹86000 तथा लाभ ₹4000 और गुडविल ₹10000 है तो कुल दावा कितना होगा?

If capital is ₹86000 profit ₹4000 and goodwill ₹10000 what is the total claim?

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Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹86000 + ₹4000 + ₹10000 = ₹100000। / ₹86000 + ₹4000 + ₹10000 = ₹100000.

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Question 385/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹149000 है और संचित हानि ₹9000 है तो संशोधित दावा कितना होगा?

If total claim is ₹149000 and accumulated loss is ₹9000 what is the revised claim?

Explanation opens after your attempt
Correct Answer

C. ₹140000

Explanation

Simple Explanation

₹149000 - ₹9000 = ₹140000। / ₹149000 - ₹9000 = ₹140000.

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Question 386/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के हिस्से में भविष्य का लाभ क्यों शामिल नहीं किया जाता?

Why is future profit not included in the deceased partner's share?

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Correct Answer

A. मृत्यु के बाद अधिकार समाप्तRights end after death

Explanation

Simple Explanation

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

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Question 387/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹79000 और आरक्षित निधि ₹21000 है तो कुल दावा कितना होगा?

If capital is ₹79000 and reserve fund ₹21000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹79000 + ₹21000 = ₹100000। / ₹79000 + ₹21000 = ₹100000.

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Question 388/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के दावे का भुगतान होने तक वह फर्म की किस श्रेणी में आता है?

Until payment the deceased partner's claim falls under which category for the firm?

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Correct Answer

C. देयताLiability

Explanation

Simple Explanation

भुगतान तक यह देयता रहती है। / It remains a liability until paid.

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Question 389/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹158000 है और आहरण ₹18000 हैं तो शुद्ध दावा कितना होगा?

If total claim is ₹158000 and drawings are ₹18000 what is the net claim?

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Correct Answer

C. ₹140000

Explanation

Simple Explanation

₹158000 - ₹18000 = ₹140000। / ₹158000 - ₹18000 = ₹140000.

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Question 390/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के हिस्से में देय वेतन का क्या व्यवहार होगा?

How is salary due treated in the deceased partner's share?

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Correct Answer

B. जोड़ा जाएगाAdded

Explanation

Simple Explanation

देय वेतन उसका अधिकार है इसलिए जोड़ा जाता है। / Salary due is his entitlement and is added.

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