A. ₹17000 पुनर्मूल्यांकन खाते में डेबिट/Debit ₹17000 to Revaluation Account
Step 1
Concept
The claim is ₹17000 more than the reserve. The excess is debited to Revaluation Account as pre-admission loss.
Step 2
Why this answer is correct
The correct answer is A. ₹17000 पुनर्मूल्यांकन खाते में डेबिट / Debit ₹17000 to Revaluation Account. The claim is ₹17000 more than the reserve. The excess is debited to Revaluation Account as pre-admission loss.
Step 3
Exam Tip
दावा संचय से ₹17000 अधिक है। अतिरिक्त राशि प्रवेश से पहले की हानि की तरह पुनर्मूल्यांकन खाते में डेबिट होती है।
Fall in investments is ₹45000 and it will be adjusted from the reserve. Balance ₹25000 will be shared among old partners.
Step 2
Why this answer is correct
The correct answer is A. ₹25000. Fall in investments is ₹45000 and it will be adjusted from the reserve. Balance ₹25000 will be shared among old partners.
Step 3
Exam Tip
निवेश में कमी ₹45000 है जो संचय से समायोजित होगी। शेष ₹25000 पुराने साझेदारों में बांटा जाएगा।
A. पूरा ₹40000 पुराने साझेदारों में पुराने अनुपात से बांटेगा/Entire ₹40000 will be shared among old partners in old ratio
Step 1
Concept
There is no fall in investments so the reserve is not needed. The full reserve is shared as old profit among old partners.
Step 2
Why this answer is correct
The correct answer is A. पूरा ₹40000 पुराने साझेदारों में पुराने अनुपात से बांटेगा / Entire ₹40000 will be shared among old partners in old ratio. There is no fall in investments so the reserve is not needed. The full reserve is shared as old profit among old partners.
Step 3
Exam Tip
निवेश में कमी नहीं है इसलिए संचय की जरूरत नहीं रहती। पूरा संचय पुराने लाभ की तरह पुराने साझेदारों में बांटा जाता है।
A. ₹7000 पुनर्मूल्यांकन खाते में डेबिट/Debit ₹7000 to Revaluation Account
Step 1
Concept
Liability exceeds the reserve by ₹7000. The excess part is recorded as revaluation loss.
Step 2
Why this answer is correct
The correct answer is A. ₹7000 पुनर्मूल्यांकन खाते में डेबिट / Debit ₹7000 to Revaluation Account. Liability exceeds the reserve by ₹7000. The excess part is recorded as revaluation loss.
Step 3
Exam Tip
देयता संचय से ₹7000 अधिक है। अतिरिक्त भाग पुनर्मूल्यांकन हानि के रूप में दर्ज होगा।
A. रिजर्व फंड पुराने साझेदारों में बांटेगा और निवेश संपत्ति रहेगा/Reserve Fund will be distributed among old partners and investment will remain an asset
Step 1
Concept
Reserve Fund is accumulated profit and investment is a separate asset. Treating both as the same is a common exam error.
Step 2
Why this answer is correct
The correct answer is A. रिजर्व फंड पुराने साझेदारों में बांटेगा और निवेश संपत्ति रहेगा / Reserve Fund will be distributed among old partners and investment will remain an asset. Reserve Fund is accumulated profit and investment is a separate asset. Treating both as the same is a common exam error.
Step 3
Exam Tip
रिजर्व फंड संचित लाभ है और निवेश अलग संपत्ति है। दोनों को एक ही मानना परीक्षा में सामान्य गलती है।
A. क्रेडिट शेष वाले खाते को और बढ़ा दिया गया/A credit balance account was increased further
Step 1
Concept
General Reserve has credit balance and must be debited to close it. Crediting it will not close the account.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट शेष वाले खाते को और बढ़ा दिया गया / A credit balance account was increased further. General Reserve has credit balance and must be debited to close it. Crediting it will not close the account.
Step 3
Exam Tip
सामान्य संचय का क्रेडिट शेष बंद करने के लिए उसे डेबिट करना चाहिए। क्रेडिट करने से खाता बंद नहीं होगा।
A. हानि को लाभ की तरह दिखाया जाएगा/Loss will be shown like profit
Step 1
Concept
Accumulated loss reduces capital so capital accounts should be debited. Crediting gives the opposite effect.
Step 2
Why this answer is correct
The correct answer is A. हानि को लाभ की तरह दिखाया जाएगा / Loss will be shown like profit. Accumulated loss reduces capital so capital accounts should be debited. Crediting gives the opposite effect.
Step 3
Exam Tip
संचित हानि पूंजी घटाती है इसलिए पूंजी खाते डेबिट होने चाहिए। क्रेडिट करने से उलटा प्रभाव दिखेगा।
Net accumulated profit is ₹45000 and the first partner's share is 8/15. So ₹24000 will be credited.
Step 2
Why this answer is correct
The correct answer is A. ₹24000 क्रेडिट / Credit ₹24000. Net accumulated profit is ₹45000 and the first partner's share is 8/15. So ₹24000 will be credited.
Step 3
Exam Tip
शुद्ध संचित लाभ ₹45000 है और पहले साझेदार का हिस्सा 8/15 है। इसलिए ₹24000 क्रेडिट होगा।
The third partner's correct share is ₹126000 × 7/14 = ₹63000. Recording ₹54000 means ₹9000 less was recorded.
Step 2
Why this answer is correct
The correct answer is A. ₹9000 अधिक दर्ज हुआ / ₹9000 more recorded. The third partner's correct share is ₹126000 × 7/14 = ₹63000. Recording ₹54000 means ₹9000 less was recorded.
Step 3
Exam Tip
तीसरे साझेदार का सही हिस्सा ₹126000 × 7/14 = ₹63000 है। ₹54000 दर्ज होने से ₹9000 कम दर्ज हुआ।
The third partner's correct share is ₹63000. Therefore recording ₹54000 is ₹9000 less.
Step 2
Why this answer is correct
The correct answer is A. ₹9000 कम दर्ज हुआ / ₹9000 less recorded. The third partner's correct share is ₹63000. Therefore recording ₹54000 is ₹9000 less.
Step 3
Exam Tip
तीसरे साझेदार का सही हिस्सा ₹63000 है। इसलिए ₹54000 दर्ज करना ₹9000 कम दर्ज करना है।
A. न पुराने साझेदारों को शेष न अतिरिक्त हानि/No balance to old partners and no excess loss
Step 1
Concept
The reserve exactly covers the fall. So neither balance remains nor excess loss arises.
Step 2
Why this answer is correct
The correct answer is A. न पुराने साझेदारों को शेष न अतिरिक्त हानि / No balance to old partners and no excess loss. The reserve exactly covers the fall. So neither balance remains nor excess loss arises.
Step 3
Exam Tip
संचय पूरी कमी को ठीक से समायोजित कर देता है। इसलिए न कोई शेष बचेगा और न अतिरिक्त हानि होगी।
A. क्योंकि इसे पुराने साझेदारों में पुराने अनुपात से बांटना चाहिए था/Because it should have been distributed among old partners in old ratio
Step 1
Concept
General reserve is accumulated profit before admission. Without special instruction it belongs to old partners.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि इसे पुराने साझेदारों में पुराने अनुपात से बांटना चाहिए था / Because it should have been distributed among old partners in old ratio. General reserve is accumulated profit before admission. Without special instruction it belongs to old partners.
Step 3
Exam Tip
सामान्य संचय प्रवेश से पहले का संचित लाभ है। विशेष निर्देश न होने पर यह पुराने साझेदारों का होता है।
A. पुराने साझेदारों के पूंजी खाते पुराने अनुपात से डेबिट करने थे/Old partners capital accounts should be debited in old ratio
Step 1
Concept
It is an old loss and old partners bear it. Therefore it should be debited to their capital accounts.
Step 2
Why this answer is correct
The correct answer is A. पुराने साझेदारों के पूंजी खाते पुराने अनुपात से डेबिट करने थे / Old partners capital accounts should be debited in old ratio. It is an old loss and old partners bear it. Therefore it should be debited to their capital accounts.
Step 3
Exam Tip
यह पुरानी हानि है और इसे पुराने साझेदार वहन करते हैं। इसलिए इसे उनके पूंजी खातों में डेबिट करना चाहिए।
A. क्योंकि संचित लाभ पुराने लाभ अनुपात से बांटे जाते हैं/Because accumulated profits are shared in old profit sharing ratio
Step 1
Concept
Accumulated profits are pre-admission profits. Sacrificing ratio is mainly used for goodwill adjustment.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि संचित लाभ पुराने लाभ अनुपात से बांटे जाते हैं / Because accumulated profits are shared in old profit sharing ratio. Accumulated profits are pre-admission profits. Sacrificing ratio is mainly used for goodwill adjustment.
Step 3
Exam Tip
संचित लाभ प्रवेश से पहले के लाभ हैं। त्याग अनुपात मुख्यतः ख्याति समायोजन के लिए उपयोग होता है।
Accumulated loss relates to old business period. Therefore it is shared in 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 old business period. Therefore it is shared in old profit sharing ratio.
Step 3
Exam Tip
संचित हानि पुराने व्यापार काल से जुड़ी होती है। इसलिए इसे पुराने लाभ अनुपात से ही बांटा जाता है।
Total profit is ₹120000 and A's correct share is ₹70000. Equal sharing gave ₹60000 so he received ₹10000 less.
Step 2
Why this answer is correct
The correct answer is A. ₹10000 कम / ₹10000 less. Total profit is ₹120000 and A's correct share is ₹70000. Equal sharing gave ₹60000 so he received ₹10000 less.
Step 3
Exam Tip
कुल लाभ ₹120000 है और ए का सही हिस्सा ₹70000 है। बराबर में ₹60000 मिलने से ₹10000 कम मिला।
First partner's correct loss was ₹18000 but equal sharing debited ₹22500. So he was debited ₹4500 more.
Step 2
Why this answer is correct
The correct answer is A. ₹4500 अधिक डेबिट / ₹4500 more debit. First partner's correct loss was ₹18000 but equal sharing debited ₹22500. So he was debited ₹4500 more.
Step 3
Exam Tip
पहले साझेदार की सही हानि ₹18000 थी पर बराबर में ₹22500 डेबिट हुआ। इसलिए वह ₹4500 अधिक डेबिट हुआ।
A. ₹13000 पुनर्मूल्यांकन हानि/₹13000 revaluation loss
Step 1
Concept
The claim exceeds reserve by ₹13000. This excess part goes to Revaluation Account as loss.
Step 2
Why this answer is correct
The correct answer is A. ₹13000 पुनर्मूल्यांकन हानि / ₹13000 revaluation loss. The claim exceeds reserve by ₹13000. This excess part goes to Revaluation Account as loss.
Step 3
Exam Tip
दावा संचय से ₹13000 अधिक है। यह अतिरिक्त भाग पुनर्मूल्यांकन खाते में हानि की तरह जाएगा।
A. शुद्ध संचित हानि ₹15000 है/Net accumulated loss is ₹15000
Step 1
Concept
Profit is ₹80000 and loss is ₹95000. The difference is net accumulated loss of ₹15000.
Step 2
Why this answer is correct
The correct answer is A. शुद्ध संचित हानि ₹15000 है / Net accumulated loss is ₹15000. Profit is ₹80000 and loss is ₹95000. The difference is net accumulated loss of ₹15000.
Step 3
Exam Tip
लाभ ₹80000 है और हानि ₹95000 है। अंतर ₹15000 की शुद्ध संचित हानि है।
A. संचय को बांटें और निवेश को संपत्ति मानें/Distribute the reserve and treat investment as asset
Step 1
Concept
Reserve is capital adjustment and investment is an asset. Their nature is different.
Step 2
Why this answer is correct
The correct answer is A. संचय को बांटें और निवेश को संपत्ति मानें / Distribute the reserve and treat investment as asset. Reserve is capital adjustment and investment is an asset. Their nature is different.
Step 3
Exam Tip
संचय पूंजी समायोजन है और निवेश संपत्ति है। दोनों की प्रकृति अलग होती है।
Second partner's correct loss was ₹18000 but wrong debit was ₹32000. So he was debited ₹14000 more.
Step 2
Why this answer is correct
The correct answer is A. ₹14000 अधिक डेबिट / ₹14000 more debit. Second partner's correct loss was ₹18000 but wrong debit was ₹32000. So he was debited ₹14000 more.
Step 3
Exam Tip
दूसरे साझेदार की सही हानि ₹18000 थी पर गलत डेबिट ₹32000 हुआ। इसलिए ₹14000 अधिक डेबिट हुआ।
पुराने साझेदारों का अनुपात 4:5 है। सामान्य संचय ₹81000 और कर्मचारी क्षतिपूर्ति संचय का वितरण योग्य शेष ₹9000 है। पहले साझेदार को कुल कितना क्रेडिट होगा?
A. पूरा संचय पुराने साझेदारों में पुराने अनुपात से बांटेगा/Entire reserve will be shared among old partners in old ratio
Step 1
Concept
When there is no claim a specific reserve also remains like accumulated profit. Therefore it goes to old partners.
Step 2
Why this answer is correct
The correct answer is A. पूरा संचय पुराने साझेदारों में पुराने अनुपात से बांटेगा / Entire reserve will be shared among old partners in old ratio. When there is no claim a specific reserve also remains like accumulated profit. Therefore it goes to old partners.
Step 3
Exam Tip
दावा न होने पर विशेष संचय भी संचित लाभ की तरह रहता है। इसलिए वह पुराने साझेदारों को मिलता है।
A. पुराने साझेदारों को पुराने अनुपात में/Old partners in old ratio
Step 1
Concept
Balance after claim is like old accumulated 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 में / Old partners in old ratio. Balance after claim is like old accumulated profit. Therefore it is shared among old partners in old ratio.
Step 3
Exam Tip
दावे के बाद बची राशि पुराने संचित लाभ की तरह है। इसलिए यह पुराने साझेदारों में पुराने अनुपात से बांटेगी।
Excess claim is an additional pre-admission liability. It can be taken as loss in Revaluation Account.
Step 2
Why this answer is correct
The correct answer is A. पुनर्मूल्यांकन खाता / Revaluation Account. Excess claim is an additional pre-admission liability. It can be taken as loss in Revaluation Account.
Step 3
Exam Tip
अतिरिक्त दावा प्रवेश से पहले की अतिरिक्त देनदारी है। इसे पुनर्मूल्यांकन खाते में हानि की तरह लिया जा सकता है।
A. साझेदारों के चालू खातों में/In partners current accounts
Step 1
Concept
Under fixed capital method such adjustments are made in current accounts. In exams read the capital method carefully.
Step 2
Why this answer is correct
The correct answer is A. साझेदारों के चालू खातों में / In partners current accounts. Under fixed capital method such adjustments are made in current accounts. In exams read the capital method carefully.
Step 3
Exam Tip
स्थिर पूंजी विधि में ऐसे समायोजन चालू खातों में किए जाते हैं। परीक्षा में पूंजी पद्धति ध्यान से पढ़ें।
A. प्रवेश से पहले के परिणाम पुराने साझेदारों के हैं/Pre-admission results belong to old partners
Step 1
Concept
Old profits and losses belong before the new partner joins. Therefore their effect goes to old partners in old ratio.
Step 2
Why this answer is correct
The correct answer is A. प्रवेश से पहले के परिणाम पुराने साझेदारों के हैं / Pre-admission results belong to old partners. Old profits and losses belong before the new partner joins. Therefore their effect goes to old partners in old ratio.
Step 3
Exam Tip
पुराने लाभ और हानियां नए साझेदार के आने से पहले की हैं। इसलिए उनका प्रभाव पुराने साझेदारों पर पुराने अनुपात से जाता है।
