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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 501/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के हिस्से के लाभ का अनुमान लगाने के लिए पिछले 4 वर्षों का औसत लाभ ₹4,80,000 है। मृत्यु 6 माह बाद हुई। लाभ का हिस्सा कितना होगा?

Average profit of the last 4 years is ₹4,80,000. Death occurred after 6 months. What is the profit share?

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Correct Answer

A. ₹2,40,000

Explanation

Simple Explanation

₹4,80,000 × 6/12 = ₹2,40,000। समय अनुपात लागू करें। / ₹4,80,000 × 6/12 = ₹2,40,000. Apply the time ratio.

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Question 502/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से की गणना का सबसे प्रमुख उद्देश्य क्या है?

What is the primary objective of calculating a deceased partner's profit share?

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Correct Answer

A. उचित निपटान करना

Explanation

Simple Explanation

यह मृत साझेदार के दावे का सही निर्धारण करता है। / It ensures correct settlement of the deceased partner's claim.

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Question 503/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि अनुमानित वार्षिक लाभ ₹9,00,000 है और मृत्यु 8 माह बाद हुई तो लाभ कितना होगा?

If estimated annual profit is ₹9,00,000 and death occurred after 8 months, what is the profit?

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Correct Answer

A. ₹6,00,000

Explanation

Simple Explanation

₹9,00,000 × 8/12 = ₹6,00,000। / ₹9,00,000 × 8/12 = ₹6,00,000.

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Question 504/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से को सामान्यतः किस खाते में जोड़ा जाता है?

To which account is the deceased partner’s profit share generally credited?

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Correct Answer

A. पूंजी खाता

Explanation

Simple Explanation

यह मृत साझेदार के पूंजी खाते में जमा किया जाता है। / It is credited to the deceased partner's capital account.

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Question 505/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹2,88,000 वार्षिक लाभ पर 9 माह की अवधि का लाभ कितना होगा?

What is the profit for 9 months on annual profit of ₹2,88,000?

Explanation opens after your attempt
Correct Answer

A. ₹2,16,000

Explanation

Simple Explanation

₹2,88,000 × 9/12 = ₹2,16,000। / ₹2,88,000 × 9/12 = ₹2,16,000.

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Question 506/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से का अधिकार कब तक रहता है?

Up to when does a deceased partner remain entitled to profit?

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Correct Answer

A. मृत्यु तिथि तक

Explanation

Simple Explanation

अधिकार केवल मृत्यु तिथि तक होता है। / The entitlement exists only up to the date of death.

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Question 507/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि औसत लाभ ₹7,20,000 है और मृत्यु 5 माह बाद हुई तो लाभ का हिस्सा कितना होगा?

If average profit is ₹7,20,000 and death occurred after 5 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹3,00,000

Explanation

Simple Explanation

₹7,20,000 × 5/12 = ₹3,00,000। / ₹7,20,000 × 5/12 = ₹3,00,000.

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Question 508/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार का लाभ हिस्सा फर्म के लिए क्या माना जाता है?

What is the deceased partner's profit share considered for the firm?

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Correct Answer

A. देयता

Explanation

Simple Explanation

यह भुगतान योग्य राशि है इसलिए देयता है। / It is payable by the firm and hence a liability.

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Question 509/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹6,24,000 वार्षिक लाभ और 7 माह की अवधि पर लाभ कितना होगा?

What is the profit for 7 months on annual profit of ₹6,24,000?

Explanation opens after your attempt
Correct Answer

A. ₹3,64,000

Explanation

Simple Explanation

₹6,24,000 × 7/12 = ₹3,64,000। / ₹6,24,000 × 7/12 = ₹3,64,000.

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Question 510/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से का अंतिम लाभार्थी कौन होता है?

Who is the final beneficiary of the deceased partner's profit share?

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Correct Answer

A. कानूनी प्रतिनिधि

Explanation

Simple Explanation

राशि उसके कानूनी प्रतिनिधियों को मिलती है। / The amount is received by legal representatives.

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