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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 521/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹13,20,000 वार्षिक लाभ पर 3 माह का हिस्सा कितना होगा?

What is the 3-month share on annual profit of ₹13,20,000?

Explanation opens after your attempt
Correct Answer

A. ₹3,30,000

Explanation

Simple Explanation

₹13,20,000 × 3/12 = ₹3,30,000। / ₹13,20,000 × 3/12 = ₹3,30,000.

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Question 522/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से का निर्धारण किस आधार पर न्यायसंगत माना जाता है?

On what basis is the deceased partner’s profit share considered fair?

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Correct Answer

A. अर्जित अवधि

Explanation

Simple Explanation

अधिकार केवल अर्जित अवधि तक सीमित है। / The entitlement is restricted to the earned period.

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Question 523/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹10,08,000 लाभ पर 5 माह का हिस्सा कितना होगा?

What is the 5-month share on profit of ₹10,08,000?

Explanation opens after your attempt
Correct Answer

A. ₹4,20,000

Explanation

Simple Explanation

₹10,08,000 × 5/12 = ₹4,20,000। / ₹10,08,000 × 5/12 = ₹4,20,000.

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Question 524/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार के लाभ हिस्से का अनुमान लगाते समय कौन-सा आधार सबसे विश्वसनीय माना जाता है?

Which basis is considered most reliable while estimating profit share?

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Correct Answer

A. पिछले लाभ

Explanation

Simple Explanation

पिछले लाभ सामान्य कमाई को दर्शाते हैं। / Past profits reflect normal earnings.

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Question 525/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹7,56,000 वार्षिक लाभ पर 1 माह का लाभ कितना होगा?

What is the 1-month profit on annual profit of ₹7,56,000?

Explanation opens after your attempt
Correct Answer

A. ₹63,000

Explanation

Simple Explanation

₹7,56,000 × 1/12 = ₹63,000। / ₹7,56,000 × 1/12 = ₹63,000.

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Question 526/600 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 सबसे सामान्य त्रुटि क्या है?

What is the most common error in calculating profit share?

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Correct Answer

A. मृत्यु के बाद का लाभ जोड़ना

Explanation

Simple Explanation

मृत्यु के बाद का लाभ शामिल नहीं किया जाता। / Profit after death should not be included.

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Question 527/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹11,52,000 वार्षिक लाभ पर 8 माह का हिस्सा कितना होगा?

What is the 8-month share on annual profit of ₹11,52,000?

Explanation opens after your attempt
Correct Answer

A. ₹7,68,000

Explanation

Simple Explanation

₹11,52,000 × 8/12 = ₹7,68,000। / ₹11,52,000 × 8/12 = ₹7,68,000.

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Question 528/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार का लाभ हिस्सा किसके अधिकार का भाग है?

The deceased partner’s profit share forms part of whose rights?

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Correct Answer

A. कानूनी उत्तराधिकारी

Explanation

Simple Explanation

यह उसके प्रतिनिधियों के दावे का भाग है। / It forms part of the legal representatives' claim.

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Question 529/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

₹4,68,000 लाभ पर 7 माह का हिस्सा कितना होगा?

What is the 7-month share on profit of ₹4,68,000?

Explanation opens after your attempt
Correct Answer

A. ₹2,73,000

Explanation

Simple Explanation

₹4,68,000 × 7/12 = ₹2,73,000। / ₹4,68,000 × 7/12 = ₹2,73,000.

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Question 530/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत साझेदार का लाभ हिस्सा जोड़ने से पूंजी खाते पर क्या प्रभाव पड़ता है?

What effect does adding profit share have on the capital account?

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Correct Answer

A. शेष बढ़ता है

Explanation

Simple Explanation

लाभ जमा होने से पूंजी बढ़ती है। / Crediting profit increases capital.

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