Accountancy Quiz - Class 12 Accountancy Reconstitution Re...

Question 1/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

ए और बी का पुराना अनुपात 5:3 है। सामान्य संचय ₹96000 और लाभ हानि खाते का डेबिट शेष ₹24000 है। ए के पूंजी खाते में शुद्ध प्रभाव क्या होगा?

A and B share old profits in 5:3. General reserve is ₹96000 and Profit and Loss Account has debit balance ₹24000. What is the net effect on A's capital account?

Explanation opens after your attempt

Correct Answer

A. ₹45000 क्रेडिटCredit ₹45000

Step 1

Concept

Net accumulated profit is ₹72000 and A's share is 5/8. So A will be credited with ₹45000.

Step 2

Why this answer is correct

The correct answer is A. ₹45000 क्रेडिट / Credit ₹45000. Net accumulated profit is ₹72000 and A's share is 5/8. So A will be credited with ₹45000.

Step 3

Exam Tip

शुद्ध संचित लाभ ₹72000 है और ए का हिस्सा 5/8 है। इसलिए ए को ₹45000 क्रेडिट होगा।

Open Question Page

Question 2/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

एक्स और वाई का अनुपात 7:5 है। संचय निधि ₹84000 और विज्ञापन निलंबित व्यय ₹36000 है। वाई को शुद्ध कितना क्रेडिट होगा?

X and Y share in 7:5. Reserve fund is ₹84000 and Advertisement Suspense Expenditure is ₹36000. What net amount will be credited to Y?

Explanation opens after your attempt

Correct Answer

A. ₹20000

Step 1

Concept

Net profit is ₹48000 and Y's share is 5/12. Y will be credited with ₹20000.

Step 2

Why this answer is correct

The correct answer is A. ₹20000. Net profit is ₹48000 and Y's share is 5/12. Y will be credited with ₹20000.

Step 3

Exam Tip

शुद्ध लाभ ₹48000 है और वाई का हिस्सा 5/12 है। वाई को ₹20000 क्रेडिट होगा।

Open Question Page

Question 3/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

ए बी और सी का पुराना अनुपात 2:3:5 है। सामान्य संचय ₹150000 और प्रारंभिक व्यय ₹30000 हैं। सी का शुद्ध हिस्सा क्या होगा?

A B and C share old profits in 2:3:5. General reserve is ₹150000 and preliminary expenses are ₹30000. What will be C's net share?

Explanation opens after your attempt

Correct Answer

A. ₹60000 क्रेडिटCredit ₹60000

Step 1

Concept

Net accumulated profit is ₹120000 and C's share is 5/10. So C will be credited with ₹60000.

Step 2

Why this answer is correct

The correct answer is A. ₹60000 क्रेडिट / Credit ₹60000. Net accumulated profit is ₹120000 and C's share is 5/10. So C will be credited with ₹60000.

Step 3

Exam Tip

शुद्ध संचित लाभ ₹120000 है और सी का हिस्सा 5/10 है। इसलिए सी को ₹60000 क्रेडिट होगा।

Open Question Page

Question 4/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

कर्मचारी क्षतिपूर्ति संचय ₹75000 है और वास्तविक दावा ₹92000 है। अतिरिक्त दावा किस खाते में और कितनी राशि से जाएगा?

Workmen Compensation Reserve is ₹75000 and actual claim is ₹92000. To which account and by what amount will the excess claim go?

Explanation opens after your attempt

Correct Answer

A. पुनर्मूल्यांकन खाते में ₹17000 डेबिटDebit Revaluation Account by ₹17000

Step 1

Concept

The claim exceeds the reserve by ₹17000. The excess liability is treated as revaluation loss.

Step 2

Why this answer is correct

The correct answer is A. पुनर्मूल्यांकन खाते में ₹17000 डेबिट / Debit Revaluation Account by ₹17000. The claim exceeds the reserve by ₹17000. The excess liability is treated as revaluation loss.

Step 3

Exam Tip

दावा संचय से ₹17000 अधिक है। अतिरिक्त देनदारी पुनर्मूल्यांकन हानि मानी जाती है।

Open Question Page

Question 5/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

कर्मचारी क्षतिपूर्ति संचय ₹120000 है और दावा ₹85000 है। ए और बी का अनुपात 4:3 है। ए को कितना क्रेडिट होगा?

Workmen Compensation Reserve is ₹120000 and claim is ₹85000. A and B share in 4:3. How much will be credited to A?

Explanation opens after your attempt

Correct Answer

A. ₹20000

Step 1

Concept

Balance reserve after claim is ₹35000. A's share is 4/7 which is ₹20000.

Step 2

Why this answer is correct

The correct answer is A. ₹20000. Balance reserve after claim is ₹35000. A's share is 4/7 which is ₹20000.

Step 3

Exam Tip

दावे के बाद शेष संचय ₹35000 है। ए का हिस्सा 4/7 यानी ₹20000 है।

Open Question Page

Question 6/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

निवेश उतार चढ़ाव संचय ₹50000 है। निवेश ₹300000 से घटकर ₹264000 हो गए। पुराने साझेदारों को कितनी राशि बांटी जाएगी?

Investment Fluctuation Reserve is ₹50000. Investments decrease from ₹300000 to ₹264000. How much will be distributed among old partners?

Explanation opens after your attempt

Correct Answer

A. ₹14000

Step 1

Concept

Fall in investments is ₹36000 and it will be adjusted from the reserve. Balance ₹14000 will be shared among old partners.

Step 2

Why this answer is correct

The correct answer is A. ₹14000. Fall in investments is ₹36000 and it will be adjusted from the reserve. Balance ₹14000 will be shared among old partners.

Step 3

Exam Tip

निवेश में कमी ₹36000 है जो संचय से समायोजित होगी। शेष ₹14000 पुराने साझेदारों में बांटा जाएगा।

Open Question Page

Question 7/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

निवेश उतार चढ़ाव संचय ₹18000 है। निवेश का मूल्य ₹210000 से ₹184000 हो गया। अतिरिक्त हानि कितनी होगी?

Investment Fluctuation Reserve is ₹18000. Value of investments changes from ₹210000 to ₹184000. What will be the excess loss?

Explanation opens after your attempt

Correct Answer

A. ₹8000

Step 1

Concept

Fall in investments is ₹26000 and reserve is only ₹18000. Excess ₹8000 will be revaluation loss.

Step 2

Why this answer is correct

The correct answer is A. ₹8000. Fall in investments is ₹26000 and reserve is only ₹18000. Excess ₹8000 will be revaluation loss.

Step 3

Exam Tip

निवेश में कमी ₹26000 है और संचय ₹18000 ही है। अतिरिक्त ₹8000 पुनर्मूल्यांकन हानि होगी।

Open Question Page

Question 8/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

निवेश ₹240000 से बढ़कर ₹255000 हो गए और निवेश उतार चढ़ाव संचय ₹32000 है। संचय का सही उपचार क्या है?

Investments increase from ₹240000 to ₹255000 and Investment Fluctuation Reserve is ₹32000. What is the correct treatment of the reserve?

Explanation opens after your attempt

Correct Answer

A. पूरा ₹32000 पुराने साझेदारों में बांटेगाEntire ₹32000 will be distributed among old partners

Step 1

Concept

There is an increase and not a fall in investments so the reserve is not needed. The full reserve is shared as old profit.

Step 2

Why this answer is correct

The correct answer is A. पूरा ₹32000 पुराने साझेदारों में बांटेगा / Entire ₹32000 will be distributed among old partners. There is an increase and not a fall in investments so the reserve is not needed. The full reserve is shared as old profit.

Step 3

Exam Tip

निवेश में कमी नहीं बल्कि वृद्धि है इसलिए संचय की जरूरत नहीं है। पूरा संचय पुराने लाभ की तरह बांटते हैं।

Open Question Page

Question 9/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

ए और बी का पुराना अनुपात 3:2 है। सामान्य संचय ₹50000 गलती से नए अनुपात 2:2:1 में ए बी और सी में बांटा गया। ए को कितना कम या अधिक मिला?

A and B share old profits in 3:2. General reserve ₹50000 was wrongly distributed among A B and C in new ratio 2:2:1. How much less or more did A receive?

Explanation opens after your attempt

Correct Answer

A. ₹10000 कम₹10000 less

Step 1

Concept

A's correct share was ₹30000 but wrong share received was ₹20000. So A received ₹10000 less.

Step 2

Why this answer is correct

The correct answer is A. ₹10000 कम / ₹10000 less. A's correct share was ₹30000 but wrong share received was ₹20000. So A received ₹10000 less.

Step 3

Exam Tip

ए का सही हिस्सा ₹30000 था पर गलत हिस्सा ₹20000 मिला। इसलिए ए को ₹10000 कम मिला।

Open Question Page

Question 10/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

ए और बी का पुराना अनुपात 4:1 है। लाभ हानि डेबिट शेष ₹25000 गलती से नए साझेदार सहित बराबर बांटा गया। नए साझेदार पर गलत डेबिट कितना है?

A and B share old profits in 4:1. Profit and Loss debit balance ₹25000 was wrongly shared equally including the new partner. What is the wrong debit to the new partner?

Explanation opens after your attempt

Correct Answer

A. ₹8333 लगभगAbout ₹8333

Step 1

Concept

The new partner should not share old loss. Equal sharing among three wrongly debited him by about ₹8333.

Step 2

Why this answer is correct

The correct answer is A. ₹8333 लगभग / About ₹8333. The new partner should not share old loss. Equal sharing among three wrongly debited him by about ₹8333.

Step 3

Exam Tip

नए साझेदार को पुरानी हानि में कोई हिस्सा नहीं होना चाहिए था। बराबर तीन भागों में बांटने से उसे लगभग ₹8333 गलत डेबिट हुआ।

Open Question Page

Question 11/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

सामान्य संचय ₹90000 और लाभांश समानीकरण संचय ₹30000 हैं। पुराने अनुपात 5:3 में दूसरे साझेदार का कुल हिस्सा कितना होगा?

General Reserve is ₹90000 and Dividend Equalisation Reserve is ₹30000. In old ratio 5:3 what will be the second partner's total share?

Explanation opens after your attempt

Correct Answer

A. ₹45000

Step 1

Concept

Total accumulated profit is ₹120000. Second partner's share is 3/8 which is ₹45000.

Step 2

Why this answer is correct

The correct answer is A. ₹45000. Total accumulated profit is ₹120000. Second partner's share is 3/8 which is ₹45000.

Step 3

Exam Tip

कुल संचित लाभ ₹120000 है। दूसरे साझेदार का हिस्सा 3/8 यानी ₹45000 है।

Open Question Page

Question 12/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

आकस्मिकता संचय ₹64000 है और संभावित देनदारी ₹40000 है। ए और बी का अनुपात 3:5 है। बी को शेष संचय में कितना मिलेगा?

Contingency Reserve is ₹64000 and expected liability is ₹40000. A and B share in 3:5. How much will B get from remaining reserve?

Explanation opens after your attempt

Correct Answer

A. ₹15000

Step 1

Concept

Remaining reserve is ₹24000. B's share is 5/8 which is ₹15000.

Step 2

Why this answer is correct

The correct answer is A. ₹15000. Remaining reserve is ₹24000. B's share is 5/8 which is ₹15000.

Step 3

Exam Tip

शेष संचय ₹24000 है। बी का हिस्सा 5/8 यानी ₹15000 है।

Open Question Page

Question 13/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

आकस्मिकता संचय ₹28000 है और देनदारी ₹35000 निश्चित हुई। अतिरिक्त देनदारी का सही प्रभाव क्या होगा?

Contingency Reserve is ₹28000 and liability is fixed at ₹35000. What is the correct effect of excess liability?

Explanation opens after your attempt

Correct Answer

A. ₹7000 पुनर्मूल्यांकन खाते में डेबिट₹7000 debit to Revaluation Account

Step 1

Concept

The liability exceeds the reserve by ₹7000. The excess is a loss of the firm and goes to Revaluation Account.

Step 2

Why this answer is correct

The correct answer is A. ₹7000 पुनर्मूल्यांकन खाते में डेबिट / ₹7000 debit to Revaluation Account. The liability exceeds the reserve by ₹7000. The excess is a loss of the firm and goes to Revaluation Account.

Step 3

Exam Tip

देनदारी संचय से ₹7000 अधिक है। अतिरिक्त राशि फर्म की हानि है और पुनर्मूल्यांकन खाते में जाती है।

Open Question Page

Question 14/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

पुरानी बैलेंस शीट में सामान्य संचय ₹40000 और पूंजी संचय ₹20000 हैं। नया साझेदार सी प्रवेश करता है। इन्हें किस अनुपात से बांटा जाएगा?

Old balance sheet shows General Reserve ₹40000 and Capital Reserve ₹20000. New partner C is admitted. In which ratio will these be distributed?

Explanation opens after your attempt

Correct Answer

A. पुराने साझेदारों के पुराने लाभ अनुपात मेंIn old profit sharing ratio of old partners

Step 1

Concept

Both reserves are profits before admission. Therefore they are distributed among old partners in old ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराने साझेदारों के पुराने लाभ अनुपात में / In old profit sharing ratio of old partners. Both reserves are profits before admission. Therefore they are distributed among old partners in old ratio.

Step 3

Exam Tip

दोनों संचय प्रवेश से पहले के लाभ हैं। इसलिए इन्हें पुराने साझेदारों में पुराने अनुपात से बांटा जाता है।

Open Question Page

Question 15/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

यदि पुराने संचय को बंद करने की प्रविष्टि में पुराने साझेदारों के पूंजी खाते डेबिट कर दिए गए तो मुख्य गलती क्या है?

If old partners capital accounts are debited in the entry for closing old reserve what is the main error?

Explanation opens after your attempt

Correct Answer

A. लाभ को हानि की तरह लिखा गयाProfit was recorded like a loss

Step 1

Concept

Reserve is accumulated profit and increases capital. So capital accounts should be credited and not debited.

Step 2

Why this answer is correct

The correct answer is A. लाभ को हानि की तरह लिखा गया / Profit was recorded like a loss. Reserve is accumulated profit and increases capital. So capital accounts should be credited and not debited.

Step 3

Exam Tip

संचय संचित लाभ है और पूंजी बढ़ाता है। इसलिए पूंजी खाते डेबिट नहीं बल्कि क्रेडिट होने चाहिए।

Open Question Page

Question 16/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

यदि लाभ हानि खाते का डेबिट शेष बंद करते समय पुराने साझेदारों को क्रेडिट कर दिया गया तो क्या गलती है?

If old partners are credited while closing debit balance of Profit and Loss Account what is the error?

Explanation opens after your attempt

Correct Answer

A. संचित हानि को लाभ की तरह मान लिया गयाAccumulated loss was treated like profit

Step 1

Concept

Debit balance is old loss. It should be debited to old partners capital accounts.

Step 2

Why this answer is correct

The correct answer is A. संचित हानि को लाभ की तरह मान लिया गया / Accumulated loss was treated like profit. Debit balance is old loss. It should be debited to old partners capital accounts.

Step 3

Exam Tip

डेबिट शेष पुरानी हानि है। इसे पुराने साझेदारों के पूंजी खातों में डेबिट किया जाना चाहिए।

Open Question Page

Question 17/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

ए बी और सी का पुराना अनुपात 3:2:1 है। लाभ हानि क्रेडिट शेष ₹72000 और विज्ञापन निलंबित व्यय ₹18000 है। बी का शुद्ध क्रेडिट कितना है?

A B and C share old profits in 3:2:1. Profit and Loss credit balance is ₹72000 and Advertisement Suspense Expenditure is ₹18000. What is B's net credit?

Explanation opens after your attempt

Correct Answer

A. ₹18000

Step 1

Concept

Net accumulated profit is ₹54000. B's share is 2/6 which is ₹18000.

Step 2

Why this answer is correct

The correct answer is A. ₹18000. Net accumulated profit is ₹54000. B's share is 2/6 which is ₹18000.

Step 3

Exam Tip

शुद्ध संचित लाभ ₹54000 है। बी का हिस्सा 2/6 यानी ₹18000 है।

Open Question Page

Question 18/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

पुराना अनुपात 9:6 है। सामान्य संचय ₹75000 और प्रारंभिक व्यय ₹45000 हैं। पहले साझेदार का शुद्ध प्रभाव क्या होगा?

Old ratio is 9:6. General reserve is ₹75000 and preliminary expenses are ₹45000. What will be the net effect for the first partner?

Explanation opens after your attempt

Correct Answer

A. ₹18000 क्रेडिटCredit ₹18000

Step 1

Concept

Net profit is ₹30000 and first partner's share is 9/15. So he will be credited with ₹18000.

Step 2

Why this answer is correct

The correct answer is A. ₹18000 क्रेडिट / Credit ₹18000. Net profit is ₹30000 and first partner's share is 9/15. So he will be credited with ₹18000.

Step 3

Exam Tip

शुद्ध लाभ ₹30000 है और पहले साझेदार का हिस्सा 9/15 है। इसलिए उसे ₹18000 क्रेडिट होगा।

Open Question Page

Question 19/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

संचित लाभ ₹66000 है और संचित हानि ₹84000 है। पुराने अनुपात 5:4 में पहले साझेदार पर शुद्ध प्रभाव क्या होगा?

Accumulated profit is ₹66000 and accumulated loss is ₹84000. In old ratio 5:4 what is the net effect on the first partner?

Explanation opens after your attempt

Correct Answer

A. ₹10000 डेबिटDebit ₹10000

Step 1

Concept

Net accumulated loss is ₹18000. First partner's share is 5/9 which will be debited by ₹10000.

Step 2

Why this answer is correct

The correct answer is A. ₹10000 डेबिट / Debit ₹10000. Net accumulated loss is ₹18000. First partner's share is 5/9 which will be debited by ₹10000.

Step 3

Exam Tip

शुद्ध संचित हानि ₹18000 है। पहले साझेदार का हिस्सा 5/9 यानी ₹10000 डेबिट होगा।

Open Question Page

Question 20/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

रिजर्व फंड ₹108000 है। पुराने साझेदार ए बी सी का अनुपात 2:3:4 है। सी को मिला हिस्सा गलती से ₹30000 दर्ज हुआ। सही अंतर कितना है?

Reserve Fund is ₹108000. Old partners A B C share in 2:3:4. C's share was wrongly recorded as ₹30000. What is the correct difference?

Explanation opens after your attempt

Correct Answer

A. ₹18000 कम दर्ज हुआ₹18000 less recorded

Step 1

Concept

C's correct share is ₹108000 × 4/9 = ₹48000. Recording ₹30000 means ₹18000 less was recorded.

Step 2

Why this answer is correct

The correct answer is A. ₹18000 कम दर्ज हुआ / ₹18000 less recorded. C's correct share is ₹108000 × 4/9 = ₹48000. Recording ₹30000 means ₹18000 less was recorded.

Step 3

Exam Tip

सी का सही हिस्सा ₹108000 × 4/9 = ₹48000 है। ₹30000 दर्ज होने से ₹18000 कम दर्ज हुआ।

Open Question Page

Question 21/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

कर्मचारी क्षतिपूर्ति संचय ₹65000 है और दावा ₹65000 ही है। लेखा उपचार में पुराने साझेदारों को क्या मिलेगा?

Workmen Compensation Reserve is ₹65000 and claim is also ₹65000. What will old partners receive in accounting treatment?

Explanation opens after your attempt

Correct Answer

A. कुछ नहींNothing

Step 1

Concept

The entire reserve will be used to meet the claim. So no balance will be distributed among old partners.

Step 2

Why this answer is correct

The correct answer is A. कुछ नहीं / Nothing. The entire reserve will be used to meet the claim. So no balance will be distributed among old partners.

Step 3

Exam Tip

पूरा संचय दावे को पूरा करने में लग जाएगा। इसलिए पुराने साझेदारों में कोई शेष नहीं बांटा जाएगा।

Open Question Page

Question 22/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

किस स्थिति में कर्मचारी क्षतिपूर्ति संचय का कोई भाग पुराने साझेदारों को नहीं बांटा जाएगा?

In which case will no part of Workmen Compensation Reserve be distributed to old partners?

Explanation opens after your attempt

Correct Answer

A. जब दावा संचय के बराबर होWhen claim equals the reserve

Step 1

Concept

If claim equals the reserve the whole reserve is used for the claim. With no balance there is no distribution.

Step 2

Why this answer is correct

The correct answer is A. जब दावा संचय के बराबर हो / When claim equals the reserve. If claim equals the reserve the whole reserve is used for the claim. With no balance there is no distribution.

Step 3

Exam Tip

यदि दावा संचय के बराबर है तो पूरा संचय दावे में उपयोग हो जाता है। शेष न होने से कोई वितरण नहीं होता।

Open Question Page

Question 23/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

निवेश उतार चढ़ाव संचय ₹42000 है और निवेश में कमी ₹42000 ही है। पुराने साझेदारों को कितना मिलेगा?

Investment Fluctuation Reserve is ₹42000 and fall in investments is also ₹42000. How much will old partners receive?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

The entire reserve will be adjusted against fall in investments. So old partners will receive no balance.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. The entire reserve will be adjusted against fall in investments. So old partners will receive no balance.

Step 3

Exam Tip

पूरा संचय निवेश की कमी में समायोजित हो जाएगा। इसलिए पुराने साझेदारों को कोई शेष नहीं मिलेगा।

Open Question Page

Question 24/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

निवेश उतार चढ़ाव संचय ₹60000 है और निवेश में कमी केवल ₹25000 है। यदि पुराने अनुपात 7:5 है तो पहले साझेदार को शेष में कितना मिलेगा?

Investment Fluctuation Reserve is ₹60000 and fall in investments is only ₹25000. If old ratio is 7:5 how much will the first partner receive from balance?

Explanation opens after your attempt

Correct Answer

A. ₹20417 लगभगAbout ₹20417

Step 1

Concept

Balance reserve is ₹35000 and first partner's share is 7/12. So he will receive about ₹20417.

Step 2

Why this answer is correct

The correct answer is A. ₹20417 लगभग / About ₹20417. Balance reserve is ₹35000 and first partner's share is 7/12. So he will receive about ₹20417.

Step 3

Exam Tip

शेष संचय ₹35000 है और पहले साझेदार का हिस्सा 7/12 है। इसलिए उसे लगभग ₹20417 मिलेगा।

Open Question Page

Question 25/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

पुरानी बैलेंस शीट में सामान्य संचय ₹80000 है। प्रवेश पर इसे छोड़कर नई बैलेंस शीट में दिखा दिया गया। कौन सा कथन सही है?

Old balance sheet has General Reserve ₹80000. On admission it is left and shown in the new balance sheet. Which statement is correct?

Explanation opens after your attempt

Correct Answer

A. यदि विशेष निर्देश न हो तो इसे पुराने साझेदारों में बांटना चाहिए थाWithout special instruction it should have been distributed among old partners

Step 1

Concept

General reserve is old accumulated profit. Without special instruction it is distributed among old partners in old ratio.

Step 2

Why this answer is correct

The correct answer is A. यदि विशेष निर्देश न हो तो इसे पुराने साझेदारों में बांटना चाहिए था / Without special instruction it should have been distributed among old partners. General reserve is old accumulated profit. Without special instruction it is distributed among old partners in old ratio.

Step 3

Exam Tip

सामान्य संचय पुराना संचित लाभ है। विशेष निर्देश न होने पर इसे पुराने साझेदारों में पुराने अनुपात से बांटा जाता है।

Open Question Page

Question 26/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

लाभ हानि डेबिट शेष ₹33000 नई बैलेंस शीट में रहने दिया गया। यदि कोई विशेष निर्देश नहीं था तो सही उपचार क्या था?

Profit and Loss debit balance ₹33000 was left in the new balance sheet. If there was no special instruction what was the correct treatment?

Explanation opens after your attempt

Correct Answer

A. पुराने साझेदारों को पुराने अनुपात में डेबिट करनाDebit old partners in old ratio

Step 1

Concept

Debit balance is old loss. It should be debited to old partners capital accounts in old ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराने साझेदारों को पुराने अनुपात में डेबिट करना / Debit old partners in old ratio. Debit balance is old loss. It should be debited to old partners capital accounts in old ratio.

Step 3

Exam Tip

डेबिट शेष पुरानी हानि है। इसे पुराने साझेदारों के पूंजी खातों में पुराने अनुपात से डेबिट करना चाहिए।

Open Question Page

Question 27/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

संचय निधि ₹54000 और पूंजी संचय ₹36000 हैं। ए और बी का अनुपात 2:1 है। बी को कुल कितना क्रेडिट होगा?

Reserve Fund is ₹54000 and Capital Reserve is ₹36000. A and B share in 2:1. How much total will be credited to B?

Explanation opens after your attempt

Correct Answer

A. ₹30000

Step 1

Concept

Total accumulated profit is ₹90000. B's share is 1/3 which is ₹30000.

Step 2

Why this answer is correct

The correct answer is A. ₹30000. Total accumulated profit is ₹90000. B's share is 1/3 which is ₹30000.

Step 3

Exam Tip

कुल संचित लाभ ₹90000 है। बी का हिस्सा 1/3 यानी ₹30000 है।

Open Question Page

Question 28/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

लाभांश समानीकरण संचय ₹48000 और लाभ हानि डेबिट शेष ₹18000 हैं। ए और बी का अनुपात 1:2 है। बी का शुद्ध प्रभाव क्या होगा?

Dividend Equalisation Reserve is ₹48000 and Profit and Loss debit balance is ₹18000. A and B share in 1:2. What is B's net effect?

Explanation opens after your attempt

Correct Answer

A. ₹20000 क्रेडिटCredit ₹20000

Step 1

Concept

Net profit is ₹30000 and B's share is 2/3. B will be credited with ₹20000.

Step 2

Why this answer is correct

The correct answer is A. ₹20000 क्रेडिट / Credit ₹20000. Net profit is ₹30000 and B's share is 2/3. B will be credited with ₹20000.

Step 3

Exam Tip

शुद्ध लाभ ₹30000 है और बी का हिस्सा 2/3 है। बी को ₹20000 क्रेडिट होगा।

Open Question Page

Question 29/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

आकस्मिकता संचय ₹90000 है। संभावित देनदारी ₹52000 और पुराना अनुपात 3:2 है। पहले साझेदार का शेष हिस्सा क्या होगा?

Contingency Reserve is ₹90000. Expected liability is ₹52000 and old ratio is 3:2. What will be the first partner's share of balance?

Explanation opens after your attempt

Correct Answer

A. ₹22800

Step 1

Concept

Balance reserve is ₹38000 and first partner's share is 3/5. So he will get ₹22800.

Step 2

Why this answer is correct

The correct answer is A. ₹22800. Balance reserve is ₹38000 and first partner's share is 3/5. So he will get ₹22800.

Step 3

Exam Tip

शेष संचय ₹38000 है और पहले साझेदार का हिस्सा 3/5 है। इसलिए ₹22800 मिलेगा।

Open Question Page

Question 30/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

यदि पुराने लाभों का समायोजन पुराने अनुपात की जगह त्याग अनुपात में कर दिया जाए तो क्या गलती है?

If old profits are adjusted in sacrificing ratio instead of old ratio what is the error?

Explanation opens after your attempt

Correct Answer

A. गलत अनुपात का प्रयोगUse of wrong ratio

Step 1

Concept

Accumulated profits are shared in old profit sharing ratio. Sacrificing ratio may be used in goodwill adjustment.

Step 2

Why this answer is correct

The correct answer is A. गलत अनुपात का प्रयोग / Use of wrong ratio. Accumulated profits are shared in old profit sharing ratio. Sacrificing ratio may be used in goodwill adjustment.

Step 3

Exam Tip

संचित लाभ पुराने साझेदारों के पुराने लाभ अनुपात में बांटे जाते हैं। त्याग अनुपात ख्याति समायोजन में उपयोग हो सकता है।

Open Question Page

Question 31/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

संचित हानि को पुराने अनुपात की जगह पूंजी अनुपात में बांट दिया गया। सही सुधार का आधार क्या होना चाहिए?

Accumulated loss was shared in capital ratio instead of old ratio. What should be the correct basis for correction?

Explanation opens after your attempt

Correct Answer

A. पुराना लाभ अनुपातOld profit sharing ratio

Step 1

Concept

Accumulated loss relates to the old business period. Therefore its correct basis is old profit sharing ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराना लाभ अनुपात / Old profit sharing ratio. Accumulated loss relates to the old business period. Therefore its correct basis is old profit sharing ratio.

Step 3

Exam Tip

संचित हानि पुराने व्यापार काल से संबंधित होती है। इसलिए उसका सही आधार पुराना लाभ अनुपात है।

Open Question Page

Question 32/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

ए और बी का पुराना अनुपात 6:4 है। सामान्य संचय ₹70000 और लाभ हानि क्रेडिट शेष ₹30000 हैं। यदि कुल को बराबर बांटा गया तो ए को कितना कम या अधिक मिला?

A and B share old profits in 6:4. General reserve ₹70000 and Profit and Loss credit balance ₹30000 are wrongly shared equally. How much less or more did A receive?

Explanation opens after your attempt

Correct Answer

A. ₹10000 कम₹10000 less

Step 1

Concept

Total profit is ₹100000. A's correct share was ₹60000 but equal sharing gave ₹50000 so he received ₹10000 less.

Step 2

Why this answer is correct

The correct answer is A. ₹10000 कम / ₹10000 less. Total profit is ₹100000. A's correct share was ₹60000 but equal sharing gave ₹50000 so he received ₹10000 less.

Step 3

Exam Tip

कुल लाभ ₹100000 है। ए का सही हिस्सा ₹60000 था पर बराबर में ₹50000 मिला इसलिए ₹10000 कम मिला।

Open Question Page

Question 33/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

ए और बी का अनुपात 3:2 है। प्रारंभिक व्यय ₹25000 और लाभ हानि डेबिट शेष ₹15000 हैं। ए को कुल कितना डेबिट होगा?

A and B share in 3:2. Preliminary expenses are ₹25000 and Profit and Loss debit balance is ₹15000. How much total will be debited to A?

Explanation opens after your attempt

Correct Answer

A. ₹24000

Step 1

Concept

Total accumulated loss is ₹40000. A's share is 3/5 which is ₹24000.

Step 2

Why this answer is correct

The correct answer is A. ₹24000. Total accumulated loss is ₹40000. A's share is 3/5 which is ₹24000.

Step 3

Exam Tip

कुल संचित हानि ₹40000 है। ए का हिस्सा 3/5 यानी ₹24000 है।

Open Question Page

Question 34/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

तीन साझेदारों का अनुपात 1:4:5 है। सामान्य संचय ₹80000 और विज्ञापन निलंबित व्यय ₹30000 है। दूसरे साझेदार का शुद्ध क्रेडिट कितना है?

Three partners share in 1:4:5. General reserve is ₹80000 and Advertisement Suspense Expenditure is ₹30000. What is the second partner's net credit?

Explanation opens after your attempt

Correct Answer

A. ₹20000

Step 1

Concept

Net profit is ₹50000 and the second partner's share is 4/10. So ₹20000 will be credited.

Step 2

Why this answer is correct

The correct answer is A. ₹20000. Net profit is ₹50000 and the second partner's share is 4/10. So ₹20000 will be credited.

Step 3

Exam Tip

शुद्ध लाभ ₹50000 है और दूसरे साझेदार का हिस्सा 4/10 है। इसलिए ₹20000 क्रेडिट होगा।

Open Question Page

Question 35/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

पुरानी बैलेंस शीट में बीमा संचय ₹44000 है और दावा ₹16000 है। ए और बी का अनुपात 5:6 है। बी को शेष में कितना मिलेगा?

Old balance sheet shows Insurance Reserve ₹44000 and claim ₹16000. A and B share in 5:6. How much will B receive from the balance?

Explanation opens after your attempt

Correct Answer

A. ₹15273 लगभगAbout ₹15273

Step 1

Concept

Balance reserve is ₹28000. B's share is 6/11 so he will receive about ₹15273.

Step 2

Why this answer is correct

The correct answer is A. ₹15273 लगभग / About ₹15273. Balance reserve is ₹28000. B's share is 6/11 so he will receive about ₹15273.

Step 3

Exam Tip

शेष संचय ₹28000 है। बी का हिस्सा 6/11 है इसलिए लगभग ₹15273 मिलेगा।

Open Question Page

Question 36/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

बीमा संचय ₹30000 है और दावा ₹42000 है। अतिरिक्त दावा किस रूप में माना जाएगा?

Insurance Reserve is ₹30000 and claim is ₹42000. How will the excess claim be treated?

Explanation opens after your attempt

Correct Answer

A. ₹12000 पुनर्मूल्यांकन हानि₹12000 revaluation loss

Step 1

Concept

The claim exceeds reserve by ₹12000. The excess part goes to revaluation as liability or loss.

Step 2

Why this answer is correct

The correct answer is A. ₹12000 पुनर्मूल्यांकन हानि / ₹12000 revaluation loss. The claim exceeds reserve by ₹12000. The excess part goes to revaluation as liability or loss.

Step 3

Exam Tip

दावा संचय से ₹12000 अधिक है। अतिरिक्त भाग देनदारी या हानि की तरह पुनर्मूल्यांकन में जाएगा।

Open Question Page

Question 37/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

यदि संचित लाभ और संचित हानि दोनों दिए हों तो पहले क्या करना बेहतर है?

If both accumulated profits and accumulated losses are given what is better to do first?

Explanation opens after your attempt

Correct Answer

A. दोनों का शुद्ध प्रभाव निकालनाFind net effect of both

Step 1

Concept

Both are old results so their net effect can be found and shared in old ratio. This keeps calculation clear.

Step 2

Why this answer is correct

The correct answer is A. दोनों का शुद्ध प्रभाव निकालना / Find net effect of both. Both are old results so their net effect can be found and shared in old ratio. This keeps calculation clear.

Step 3

Exam Tip

दोनों पुराने परिणाम हैं इसलिए उनका शुद्ध प्रभाव निकालकर पुराने अनुपात में बांटा जा सकता है। इससे गणना साफ रहती है।

Open Question Page

Question 38/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

कौन सा कथन सही है जब रिजर्व फंड के सामने अलग निवेश भी दिखाया गया हो?

Which statement is correct when a Reserve Fund has separate investments shown against it?

Explanation opens after your attempt

Correct Answer

A. रिजर्व पुराने साझेदारों में बांटेगा पर निवेश संपत्ति की तरह बैलेंस शीट में रहेगाReserve is distributed among old partners but investment remains as asset in balance sheet

Step 1

Concept

Distribution of reserve is capital adjustment and investment is an asset. Treating both as the same is an error.

Step 2

Why this answer is correct

The correct answer is A. रिजर्व पुराने साझेदारों में बांटेगा पर निवेश संपत्ति की तरह बैलेंस शीट में रहेगा / Reserve is distributed among old partners but investment remains as asset in balance sheet. Distribution of reserve is capital adjustment and investment is an asset. Treating both as the same is an error.

Step 3

Exam Tip

रिजर्व का वितरण पूंजी समायोजन है और निवेश एक संपत्ति है। दोनों को एक ही चीज समझना गलती है।

Open Question Page

Question 39/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

सामान्य संचय ₹54000 को पुराने अनुपात 2:1 की जगह पूंजी अनुपात 5:4 में बांटा गया। पहले साझेदार को कितना कम या अधिक मिला?

General reserve ₹54000 was distributed in capital ratio 5:4 instead of old ratio 2:1. How much less or more did the first partner receive?

Explanation opens after your attempt

Correct Answer

A. ₹6000 कम₹6000 less

Step 1

Concept

First partner's correct share was ₹36000 and wrong share was ₹30000. So he received ₹6000 less.

Step 2

Why this answer is correct

The correct answer is A. ₹6000 कम / ₹6000 less. First partner's correct share was ₹36000 and wrong share was ₹30000. So he received ₹6000 less.

Step 3

Exam Tip

पहले साझेदार का सही हिस्सा ₹36000 था और गलत हिस्सा ₹30000 मिला। इसलिए ₹6000 कम मिला।

Open Question Page

Question 40/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

लाभ हानि डेबिट शेष ₹54000 को पुराने अनुपात 2:1 के बजाय पूंजी अनुपात 5:4 में लिखा गया। दूसरे साझेदार पर क्या प्रभाव हुआ?

Profit and Loss debit balance ₹54000 was written off in capital ratio 5:4 instead of old ratio 2:1. What was the effect on the second partner?

Explanation opens after your attempt

Correct Answer

A. ₹12000 अधिक डेबिट₹12000 more debit

Step 1

Concept

Second partner's correct loss was ₹18000 but wrong debit was ₹24000. Therefore he was debited ₹6000 more.

Step 2

Why this answer is correct

The correct answer is A. ₹12000 अधिक डेबिट / ₹12000 more debit. Second partner's correct loss was ₹18000 but wrong debit was ₹24000. Therefore he was debited ₹6000 more.

Step 3

Exam Tip

दूसरे साझेदार की सही हानि ₹18000 थी पर गलत डेबिट ₹24000 हुआ। इसलिए ₹6000 नहीं बल्कि ₹6000 अधिक?

Open Question Page

Question 41/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

लाभ हानि डेबिट शेष ₹54000 को पुराने अनुपात 2:1 के बजाय पूंजी अनुपात 5:4 में लिखा गया। दूसरे साझेदार पर सही प्रभाव क्या हुआ?

Profit and Loss debit balance ₹54000 was written off in capital ratio 5:4 instead of old ratio 2:1. What was the correct effect on the second partner?

Explanation opens after your attempt

Correct Answer

A. ₹6000 अधिक डेबिट₹6000 more debit

Step 1

Concept

Second partner's correct loss was ₹18000 but wrong debit was ₹24000. So he was debited ₹6000 more.

Step 2

Why this answer is correct

The correct answer is A. ₹6000 अधिक डेबिट / ₹6000 more debit. Second partner's correct loss was ₹18000 but wrong debit was ₹24000. So he was debited ₹6000 more.

Step 3

Exam Tip

दूसरे साझेदार की सही हानि ₹18000 थी पर गलत डेबिट ₹24000 हुआ। इसलिए वह ₹6000 अधिक डेबिट हुआ।

Open Question Page

Question 42/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

पुराने साझेदारों का अनुपात 2:3 है। सामान्य संचय ₹50000 और कर्मचारी क्षतिपूर्ति संचय का शेष वितरण योग्य ₹25000 है। दूसरे साझेदार को कुल कितना क्रेडिट होगा?

Old partners share in 2:3. General Reserve is ₹50000 and distributable balance of Workmen Compensation Reserve is ₹25000. How much total will be credited to the second partner?

Explanation opens after your attempt

Correct Answer

A. ₹45000

Step 1

Concept

Total distributable profit is ₹75000. Second partner's share is 3/5 which is ₹45000.

Step 2

Why this answer is correct

The correct answer is A. ₹45000. Total distributable profit is ₹75000. Second partner's share is 3/5 which is ₹45000.

Step 3

Exam Tip

कुल वितरण योग्य लाभ ₹75000 है। दूसरे साझेदार का हिस्सा 3/5 यानी ₹45000 है।

Open Question Page

Question 43/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

पुराने साझेदारों का अनुपात 3:4 है। निवेश उतार चढ़ाव संचय का शेष ₹21000 और प्रारंभिक व्यय ₹7000 हैं। पहले साझेदार का शुद्ध प्रभाव क्या होगा?

Old partners share in 3:4. Balance of Investment Fluctuation Reserve is ₹21000 and preliminary expenses are ₹7000. What will be the net effect for the first partner?

Explanation opens after your attempt

Correct Answer

A. ₹6000 क्रेडिटCredit ₹6000

Step 1

Concept

Net profit is ₹14000 and first partner's share is 3/7. So ₹6000 will be credited.

Step 2

Why this answer is correct

The correct answer is A. ₹6000 क्रेडिट / Credit ₹6000. Net profit is ₹14000 and first partner's share is 3/7. So ₹6000 will be credited.

Step 3

Exam Tip

शुद्ध लाभ ₹14000 है और पहले साझेदार का हिस्सा 3/7 है। इसलिए ₹6000 क्रेडिट होगा।

Open Question Page

Question 44/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

यदि किसी संचय के विरुद्ध संबंधित दावा शून्य है तो परीक्षा में उसका सामान्य वर्गीकरण क्या होगा?

Explanation opens after your attempt

Correct Answer

A. संचित लाभAccumulated profit

Step 1

Concept

When there is no claim the reserve remains like old profit. It is shared among old partners in old ratio.

Step 2

Why this answer is correct

The correct answer is A. संचित लाभ / Accumulated profit. When there is no claim the reserve remains like old profit. It is shared among old partners in old ratio.

Step 3

Exam Tip

दावा न होने पर संचय की राशि पुराने लाभ की तरह बचती है। इसे पुराने साझेदारों में पुराने अनुपात से बांटते हैं।

Open Question Page

Question 45/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

यदि संबंधित दावा संचय से कम है तो शेष संचय किसे मिलेगा?

Explanation opens after your attempt

Correct Answer

A. पुराने साझेदारों को पुराने अनुपात सेOld partners in old ratio

Step 1

Concept

Balance after deducting claim is like old profit. Therefore it is shared among old partners in old ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराने साझेदारों को पुराने अनुपात से / Old partners in old ratio. Balance after deducting claim is like old profit. Therefore it is shared among old partners in old ratio.

Step 3

Exam Tip

दावा घटाने के बाद बची राशि पुराने लाभ की तरह है। इसलिए पुराने साझेदारों में पुराने अनुपात से बांटी जाएगी।

Open Question Page

Question 46/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

यदि संबंधित दावा संचय से अधिक है तो अतिरिक्त भाग किसका भार बनेगा?

Explanation opens after your attempt

Correct Answer

A. पुराने साझेदार पुराने अनुपात मेंOld partners in old ratio

Step 1

Concept

Excess claim is like a pre-admission liability. So old partners bear it in old ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराने साझेदार पुराने अनुपात में / Old partners in old ratio. Excess claim is like a pre-admission liability. So old partners bear it in old ratio.

Step 3

Exam Tip

अतिरिक्त दावा प्रवेश से पहले की देनदारी जैसा है। इसलिए उसका भार पुराने साझेदारों पर पुराने अनुपात में जाता है।

Open Question Page

Question 47/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

पुरानी बैलेंस शीट में सामान्य संचय ₹60000 है और नया साझेदार 1/4 हिस्सा लेकर आया। सामान्य संचय में नए साझेदार का सही हिस्सा कितना है?

Old balance sheet shows General Reserve ₹60000 and new partner is admitted for 1/4 share. What is the correct share of new partner in general reserve?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

General reserve is profit before admission. The new partner gets no share in it.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. General reserve is profit before admission. The new partner gets no share in it.

Step 3

Exam Tip

सामान्य संचय प्रवेश से पहले का लाभ है। नया साझेदार इसमें कोई हिस्सा नहीं पाता।

Open Question Page

Question 48/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

पुरानी बैलेंस शीट में लाभ हानि डेबिट शेष ₹40000 है और नया साझेदार 1/5 हिस्सा लेकर प्रवेश करता है। उस पुराने डेबिट शेष में नए साझेदार का हिस्सा कितना होगा?

Old balance sheet has Profit and Loss debit balance ₹40000 and a new partner is admitted for 1/5 share. What is the new partner's share in that old debit balance?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

This is loss of the old period. The new partner does not bear it.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. This is loss of the old period. The new partner does not bear it.

Step 3

Exam Tip

यह पुराने समय की हानि है। नया साझेदार इसे वहन नहीं करता।

Open Question Page

Question 49/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

ए बी और सी का पुराना अनुपात 4:3:1 है। कुल संचित लाभ ₹96000 और कुल संचित हानि ₹32000 है। बी का शुद्ध हिस्सा क्या होगा?

A B and C share old profits in 4:3:1. Total accumulated profit is ₹96000 and total accumulated loss is ₹32000. What is B's net share?

Explanation opens after your attempt

Correct Answer

A. ₹24000 क्रेडिटCredit ₹24000

Step 1

Concept

Net profit is ₹64000 and B's share is 3/8. So B will be credited with ₹24000.

Step 2

Why this answer is correct

The correct answer is A. ₹24000 क्रेडिट / Credit ₹24000. Net profit is ₹64000 and B's share is 3/8. So B will be credited with ₹24000.

Step 3

Exam Tip

शुद्ध लाभ ₹64000 है और बी का हिस्सा 3/8 है। इसलिए बी को ₹24000 क्रेडिट होगा।

Open Question Page

Question 50/50 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

पुराने संचय और संचित हानियों का अंतिम समायोजन किस खाते के माध्यम से पुराने साझेदारों तक पहुंचता है?

Through which account does the final adjustment of old reserves and accumulated losses reach old partners?

Explanation opens after your attempt

Correct Answer

A. पूंजी या चालू खातेCapital or Current Accounts

Step 1

Concept

Final effect of profits and losses goes to partners capital or current accounts. In exams choose capital or current account as per account type.

Step 2

Why this answer is correct

The correct answer is A. पूंजी या चालू खाते / Capital or Current Accounts. Final effect of profits and losses goes to partners capital or current accounts. In exams choose capital or current account as per account type.

Step 3

Exam Tip

लाभ और हानि का अंतिम प्रभाव साझेदारों की पूंजी या चालू खातों में जाता है। परीक्षा में खाते के प्रकार के अनुसार पूंजी या चालू खाता चुनें।

Open Question Page

Class 12 Accountancy - Reconstitution Retirement Or Death Of A Partner - Goodwill Settlement Hard Quiz

Concept

Why this answer is correct

Exam Tip

एक्स और वाई का अनुपात 7:5 है। संचय निधि ₹84000 और विज्ञापन निलंबित व्यय ₹36000 है। वाई को शुद्ध कितना क्रेडिट होगा?

Concept

Why this answer is correct

Exam Tip

ए बी और सी का पुराना अनुपात 2:3:5 है। सामान्य संचय ₹150000 और प्रारंभिक व्यय ₹30000 हैं। सी का शुद्ध हिस्सा क्या होगा?

Concept

Why this answer is correct

Exam Tip

कर्मचारी क्षतिपूर्ति संचय ₹75000 है और वास्तविक दावा ₹92000 है। अतिरिक्त दावा किस खाते में और कितनी राशि से जाएगा?

Concept

Why this answer is correct

Exam Tip

कर्मचारी क्षतिपूर्ति संचय ₹120000 है और दावा ₹85000 है। ए और बी का अनुपात 4:3 है। ए को कितना क्रेडिट होगा?

Concept

Why this answer is correct

Exam Tip

निवेश उतार चढ़ाव संचय ₹50000 है। निवेश ₹300000 से घटकर ₹264000 हो गए। पुराने साझेदारों को कितनी राशि बांटी जाएगी?

Concept

Why this answer is correct

Exam Tip

निवेश उतार चढ़ाव संचय ₹18000 है। निवेश का मूल्य ₹210000 से ₹184000 हो गया। अतिरिक्त हानि कितनी होगी?

Concept

Why this answer is correct

Exam Tip

निवेश ₹240000 से बढ़कर ₹255000 हो गए और निवेश उतार चढ़ाव संचय ₹32000 है। संचय का सही उपचार क्या है?

Concept

Why this answer is correct

Exam Tip

Concept

Why this answer is correct

Exam Tip

Concept

Why this answer is correct

Exam Tip

सामान्य संचय ₹90000 और लाभांश समानीकरण संचय ₹30000 हैं। पुराने अनुपात 5:3 में दूसरे साझेदार का कुल हिस्सा कितना होगा?

Concept

Why this answer is correct

Exam Tip

आकस्मिकता संचय ₹64000 है और संभावित देनदारी ₹40000 है। ए और बी का अनुपात 3:5 है। बी को शेष संचय में कितना मिलेगा?

Concept

Why this answer is correct

Exam Tip

आकस्मिकता संचय ₹28000 है और देनदारी ₹35000 निश्चित हुई। अतिरिक्त देनदारी का सही प्रभाव क्या होगा?

Concept

Why this answer is correct

Exam Tip

Concept

Why this answer is correct

Exam Tip

यदि पुराने संचय को बंद करने की प्रविष्टि में पुराने साझेदारों के पूंजी खाते डेबिट कर दिए गए तो मुख्य गलती क्या है?

Concept

Why this answer is correct

Exam Tip

यदि लाभ हानि खाते का डेबिट शेष बंद करते समय पुराने साझेदारों को क्रेडिट कर दिया गया तो क्या गलती है?

Concept

Why this answer is correct

Exam Tip

Concept

Why this answer is correct

Exam Tip

पुराना अनुपात 9:6 है। सामान्य संचय ₹75000 और प्रारंभिक व्यय ₹45000 हैं। पहले साझेदार का शुद्ध प्रभाव क्या होगा?

Concept

Why this answer is correct

Exam Tip

संचित लाभ ₹66000 है और संचित हानि ₹84000 है। पुराने अनुपात 5:4 में पहले साझेदार पर शुद्ध प्रभाव क्या होगा?

Concept

Why this answer is correct

Exam Tip

रिजर्व फंड ₹108000 है। पुराने साझेदार ए बी सी का अनुपात 2:3:4 है। सी को मिला हिस्सा गलती से ₹30000 दर्ज हुआ। सही अंतर कितना है?

Concept

Why this answer is correct

Exam Tip

कर्मचारी क्षतिपूर्ति संचय ₹65000 है और दावा ₹65000 ही है। लेखा उपचार में पुराने साझेदारों को क्या मिलेगा?

Concept

Why this answer is correct

Exam Tip