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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 571/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से की राशि अंततः किस खाते में देय बनती है?

The deceased partner’s profit share ultimately becomes payable through which account?

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Correct Answer

A. उसके पूंजी खाते से

Explanation

Simple Explanation

पहले पूंजी खाते में जमा किया जाता है। / It is first credited to the capital account.

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Question 572/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि वार्षिक लाभ ₹13,44,000 है और मृत्यु 7 माह बाद हुई, तो हिस्सा कितना होगा?

If annual profit is ₹13,44,000 and death occurs after 7 months, what is the share?

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Correct Answer

A. ₹7,84,000

Explanation

Simple Explanation

₹13,44,000 × 7/12 = ₹7,84,000। / ₹13,44,000 × 7/12 = ₹7,84,000.

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Question 573/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से की गणना में समय अनुपात क्यों आवश्यक है?

Why is the time ratio necessary in profit share calculation?

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Correct Answer

A. लाभ अवधि निर्धारित करने हेतु

Explanation

Simple Explanation

समय अनुपात अर्जित लाभ का सही भाग देता है। / The time ratio provides the correct earned share of profit.

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Question 574/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि औसत लाभ ₹18,00,000 है और मृत्यु 2 माह बाद हुई, तो लाभ कितना होगा?

If average profit is ₹18,00,000 and death occurs after 2 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹3,00,000

Explanation

Simple Explanation

₹18,00,000 × 2/12 = ₹3,00,000। / ₹18,00,000 × 2/12 = ₹3,00,000.

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Question 575/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹9,84,000 है और मृत्यु 6 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹9,84,000 and death occurs after 6 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹4,92,000

Explanation

Simple Explanation

₹9,84,000 × 6/12 = ₹4,92,000। / ₹9,84,000 × 6/12 = ₹4,92,000.

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Question 576/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से की गणना में औसत लाभ का उपयोग क्यों किया जाता है?

Why is average profit used in calculating the deceased partner’s share?

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Correct Answer

A. सामान्य कमाई दिखाने हेतु

Explanation

Simple Explanation

यह असामान्य उतार-चढ़ाव को कम करता है। / It reduces abnormal fluctuations.

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Question 577/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि वार्षिक लाभ ₹6,72,000 है और मृत्यु 5 माह बाद हुई, तो लाभ कितना होगा?

If annual profit is ₹6,72,000 and death occurs after 5 months, what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,80,000

Explanation

Simple Explanation

₹6,72,000 × 5/12 = ₹2,80,000। / ₹6,72,000 × 5/12 = ₹2,80,000.

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Question 578/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से का सही निर्धारण किसे लाभ देता है?

Who benefits from the correct determination of the deceased partner’s profit share?

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Correct Answer

A. कानूनी प्रतिनिधियों को

Explanation

Simple Explanation

इससे उनके दावे की सही राशि सुनिश्चित होती है। / It ensures the correct amount of their claim.

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Question 579/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹11,40,000 है और मृत्यु 9 माह बाद हुई, तो हिस्सा कितना होगा?

If profit is ₹11,40,000 and death occurs after 9 months, what is the share?

Explanation opens after your attempt
Correct Answer

A. ₹8,55,000

Explanation

Simple Explanation

₹11,40,000 × 9/12 = ₹8,55,000। / ₹11,40,000 × 9/12 = ₹8,55,000.

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Question 580/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से का लेखांकन किस सिद्धांत का समर्थन करता है?

Accounting for a deceased partner’s profit share supports which principle?

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Correct Answer

A. न्यायसंगत अधिकार निर्धारण

Explanation

Simple Explanation

यह उचित दावे के निर्धारण को दर्शाता है। / It reflects fair determination of rights.

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