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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 561/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

₹4,56,000 वार्षिक लाभ पर 11 माह का हिस्सा कितना होगा?

What is the share for 11 months on annual profit of ₹4,56,000?

Explanation opens after your attempt
Correct Answer

A. ₹4,18,000

Explanation

Simple Explanation

₹4,56,000 × 11/12 = ₹4,18,000। / ₹4,56,000 × 11/12 = ₹4,18,000.

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Question 562/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹7,68,000 है और मृत्यु 10 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹7,68,000 and death occurs after 10 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹6,40,000

Explanation

Simple Explanation

₹7,68,000 × 10/12 = ₹6,40,000। / ₹7,68,000 × 10/12 = ₹6,40,000.

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Question 563/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

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

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

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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 564/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

₹2,76,000 के वार्षिक लाभ पर 8 माह का लाभ कितना होगा?

What is the profit for 8 months on annual profit of ₹2,76,000?

Explanation opens after your attempt
Correct Answer

A. ₹1,84,000

Explanation

Simple Explanation

₹2,76,000 × 8/12 = ₹1,84,000। / ₹2,76,000 × 8/12 = ₹1,84,000.

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Question 565/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से को जोड़ने से पूंजी खाते का शेष क्या होगा?

What happens to the capital account balance when the profit share is added?

Explanation opens after your attempt
Correct Answer

A. बढ़ेगा

Explanation

Simple Explanation

लाभ जोड़ने से पूंजी शेष बढ़ता है। / Adding profit increases the capital balance.

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Question 566/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि औसत लाभ ₹10,20,000 है और मृत्यु 3 माह बाद हुई, तो लाभ कितना होगा?

If average profit is ₹10,20,000 and death occurs after 3 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,55,000

Explanation

Simple Explanation

₹10,20,000 × 3/12 = ₹2,55,000। / ₹10,20,000 × 3/12 = ₹2,55,000.

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Question 567/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

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

What is the main purpose of calculating the deceased partner’s profit share?

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Correct Answer

A. उचित निपटान

Explanation

Simple Explanation

इससे मृत साझेदार का सही दावा निर्धारित होता है। / It helps determine the correct claim of the deceased partner.

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Question 568/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

₹15,60,000 के वार्षिक लाभ पर 1 माह का लाभ कितना होगा?

What is the profit for 1 month on annual profit of ₹15,60,000?

Explanation opens after your attempt
Correct Answer

A. ₹1,30,000

Explanation

Simple Explanation

₹15,60,000 × 1/12 = ₹1,30,000। / ₹15,60,000 × 1/12 = ₹1,30,000.

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Question 569/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

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

Assertion: A deceased partner gets profit up to the date of 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 अधिकार का आधार बताता है। / The reason directly explains the entitlement.

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Question 570/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹5,04,000 है और मृत्यु 5 माह बाद हुई, तो लाभ कितना होगा?

If profit is ₹5,04,000 and death occurs after 5 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,10,000

Explanation

Simple Explanation

₹5,04,000 × 5/12 = ₹2,10,000। / ₹5,04,000 × 5/12 = ₹2,10,000.

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