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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 441/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

पुनर्मूल्यांकन लाभ का हिस्सा किस आधार पर दिया जाता है?

On what basis is the share of revaluation profit given?

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A. मूल्य वृद्धि में हिस्सेदारीShare in appreciation

Explanation

Simple Explanation

संपत्तियों के बढ़े मूल्य में उसका हिस्सा होता है। / He shares in the increased value of assets.

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Question 442/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि पूंजी ₹66000 लाभ ₹14000 और आरक्षित निधि ₹20000 है तो कुल दावा कितना होगा?

If capital is ₹66000 profit ₹14000 and reserve fund ₹20000 what is the total claim?

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Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹66000 + ₹14000 + ₹20000 = ₹100000। / ₹66000 + ₹14000 + ₹20000 = ₹100000.

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Question 443/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

अदत्त राशि को ऋण खाते में कब स्थानांतरित किया जाता है?

When is the unpaid amount transferred to a loan account?

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Correct Answer

A. जब तुरंत भुगतान न होWhen not paid immediately

Explanation

Simple Explanation

अदत्त राशि को ऋण माना जाता है। / The unpaid amount is treated as a loan.

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Question 444/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि मृत भागीदार की पूंजी ₹96000 और संचित लाभ ₹4000 हैं तो कुल दावा कितना होगा?

If the deceased partner's capital is ₹96000 and accumulated profits ₹4000 what is the total claim?

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Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹96000 + ₹4000 = ₹100000। / ₹96000 + ₹4000 = ₹100000.

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Question 445/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत्यु तिथि तक अर्जित देय ब्याज का क्या किया जाता है?

What is done with interest accrued up to the date of death?

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Correct Answer

A. जोड़ा जाता हैAdded

Explanation

Simple Explanation

देय ब्याज दावे में जोड़ा जाता है। / Accrued interest is added to the claim.

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Question 446/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि कुल दावा ₹168000 है और संचित हानि ₹18000 है तो शुद्ध दावा कितना होगा?

If total claim is ₹168000 and accumulated loss is ₹18000 what is the net claim?

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Correct Answer

C. ₹150000

Explanation

Simple Explanation

₹168000 - ₹18000 = ₹150000। हानि का हिस्सा घटाया जाता है। / ₹168000 - ₹18000 = ₹150000. Loss share is deducted.

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Question 447/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि पूंजी ₹79000 गुडविल ₹11000 और आरक्षित निधि ₹10000 है तो कुल दावा कितना होगा?

If capital is ₹79000 goodwill ₹11000 and reserve fund ₹10000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹79000 + ₹11000 + ₹10000 = ₹100000। / ₹79000 + ₹11000 + ₹10000 = ₹100000.

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Question 448/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत भागीदार के दावे में देय कमीशन का क्या व्यवहार होगा?

How is commission due treated in the deceased partner's claim?

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Correct Answer

B. जोड़ा जाएगाAdded

Explanation

Simple Explanation

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

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Question 449/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि कुल दावा ₹190000 और भुगतान ₹40000 है तो ऋण खाते में शेष कितना रहेगा?

If total claim is ₹190000 and payment of ₹40000 is made what balance remains in the loan account?

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Correct Answer

C. ₹150000

Explanation

Simple Explanation

₹190000 - ₹40000 = ₹150000। / ₹190000 - ₹40000 = ₹150000.

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Question 450/600 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत भागीदार के हिस्से की अंतिम गणना में कौन सी मद सामान्यतः नहीं जोड़ी जाती?

Which item is generally not added in the final calculation of the deceased partner's share?

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Correct Answer

C. भविष्य का लाभFuture profit

Explanation

Simple Explanation

भविष्य के लाभ पर मृत भागीदार का अधिकार नहीं होता। / A deceased partner has no right to future profits.

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