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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 511/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि लाभ ₹3,36,000 है और मृत्यु 10 माह बाद हुई तो हिस्सा कितना होगा?

If profit is ₹3,36,000 and death occurred after 10 months, what is the share?

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Correct Answer

A. ₹2,80,000

Explanation

Simple Explanation

₹3,36,000 × 10/12 = ₹2,80,000। / ₹3,36,000 × 10/12 = ₹2,80,000.

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Question 512/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से की गणना में कौन-सा तत्व सबसे महत्वपूर्ण है?

Which element is most important in calculating profit share?

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Correct Answer

A. मृत्यु तक की अवधि

Explanation

Simple Explanation

समय अवधि ही अनुपात तय करती है। / The time period determines the proportion.

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Question 513/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹1,92,000 लाभ पर 3 माह का हिस्सा कितना होगा?

What is the 3-month share on profit of ₹1,92,000?

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Correct Answer

A. ₹48,000

Explanation

Simple Explanation

₹1,92,000 × 3/12 = ₹48,000। / ₹1,92,000 × 3/12 = ₹48,000.

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Question 514/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

विलेख मौन होने पर लाभ अनुमान का सामान्य आधार क्या है?

When the deed is silent, what is the usual basis for estimating profit?

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Correct Answer

A. औसत लाभ

Explanation

Simple Explanation

सामान्यतः औसत लाभ का उपयोग किया जाता है। / Average profit is generally used.

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Question 515/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹8,16,000 वार्षिक लाभ पर 11 माह का लाभ कितना होगा?

What is the profit for 11 months on annual profit of ₹8,16,000?

Explanation opens after your attempt
Correct Answer

A. ₹7,48,000

Explanation

Simple Explanation

₹8,16,000 × 11/12 = ₹7,48,000। / ₹8,16,000 × 11/12 = ₹7,48,000.

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Question 516/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से की गणना में मृत्यु के बाद की अवधि का क्या किया जाता है?

How is the period after death treated in profit share calculation?

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Correct Answer

A. अनदेखा किया जाता है

Explanation

Simple Explanation

मृत्यु के बाद लाभ पर अधिकार नहीं रहता। / There is no entitlement after death.

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Question 517/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹5,76,000 लाभ पर 4 माह का हिस्सा कितना होगा?

What is the 4-month share on profit of ₹5,76,000?

Explanation opens after your attempt
Correct Answer

A. ₹1,92,000

Explanation

Simple Explanation

₹5,76,000 × 4/12 = ₹1,92,000। / ₹5,76,000 × 4/12 = ₹1,92,000.

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Question 518/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से को जोड़ने से क्या बढ़ता है?

What increases when the deceased partner’s profit share is added?

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Correct Answer

A. उसका दावा

Explanation

Simple Explanation

लाभ का हिस्सा कुल देय राशि बढ़ाता है। / The profit share increases the total claim.

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Question 519/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹4,44,000 वार्षिक लाभ पर 2 माह का लाभ कितना होगा?

What is the 2-month profit on annual profit of ₹4,44,000?

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Correct Answer

A. ₹74,000

Explanation

Simple Explanation

₹4,44,000 × 2/12 = ₹74,000। / ₹4,44,000 × 2/12 = ₹74,000.

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Question 520/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

Assertion: मृत साझेदार को मृत्यु तक लाभ मिलता है। Reason: वह उस अवधि तक साझेदार था।

Assertion: A deceased partner gets profit up to death. Reason: He was a partner during that period.

Explanation opens after your attempt
Correct Answer

A. दोनों सही और कारण सही व्याख्या है

Explanation

Simple Explanation

कारण सीधे Assertion को स्पष्ट करता है। / The reason directly explains the assertion.

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