Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
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C. ₹55000
ब का हिस्सा \( \frac{5}{10} \) है। इसलिए सद्भावना का हिस्सा ₹55000 होगा। / B share is \( \frac{5}{10} \). Therefore his goodwill share is ₹55000.
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A B and C share profits in 3:4:5. A dies and goodwill is ₹96000. How much will A executor receive?
B. ₹24000
अ का हिस्सा \( \frac{3}{12} \) है। इसलिए उसके उत्तराधिकारी को ₹24000 मिलेंगे। / A share is \( \frac{3}{12} \). Therefore his executor will receive ₹24000.
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Partners share in 6:1:3. C retires and his goodwill share is ₹27000. What is total goodwill?
C. ₹90000
स का हिस्सा \( \frac{3}{10} \) है। कुल सद्भावना \(27000 \times \frac{10}{3}=90000\) होगी। / C share is \( \frac{3}{10} \). Total goodwill is \(27000 \times \frac{10}{3}=90000\).
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A B and C share profits in 5:1:4. A retires and goodwill is ₹150000. What is A share?
D. ₹75000
अ का हिस्सा \( \frac{5}{10} \) है। इसलिए ₹150000 का आधा ₹75000 होगा। / A share is \( \frac{5}{10} \). Therefore half of ₹150000 is ₹75000.
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Old ratio is 5:4:3. C retires and A B new ratio is 3:2. What is the gaining ratio?
B. 11:4
अ का लाभ \( \frac{3}{5}-\frac{5}{12}=\frac{11}{60} \) और ब का लाभ \( \frac{2}{5}-\frac{4}{12}=\frac{4}{60} \) है। इसलिए अनुपात 11:4 है। / A gain is \( \frac{3}{5}-\frac{5}{12}=\frac{11}{60} \) and B gain is \( \frac{2}{5}-\frac{4}{12}=\frac{4}{60} \). So the ratio is 11:4.
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Old ratio is 1:3:2. B retires and A C new ratio is 2:3. What is the gaining ratio?
D. 7:5
अ का लाभ \( \frac{2}{5}-\frac{1}{6}=\frac{7}{30} \) और स का लाभ \( \frac{3}{5}-\frac{2}{6}=\frac{8}{30} \) है। सही लाभ प्राप्ति अनुपात 7:8 होगा। / A gain is \( \frac{2}{5}-\frac{1}{6}=\frac{7}{30} \) and C gain is \( \frac{3}{5}-\frac{2}{6}=\frac{8}{30} \). The correct gaining ratio is 7:8.
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A B and C share profits in 4:5:1. C retires and A B new ratio is 1:1. Who actually gained?
A. केवल अOnly A
अ का हिस्सा \( \frac{4}{10} \) से \( \frac{1}{2} \) हो जाता है। ब का हिस्सा \( \frac{5}{10} \) ही रहता है इसलिए लाभ केवल अ को है। / A share rises from \( \frac{4}{10} \) to \( \frac{1}{2} \). B share remains \( \frac{5}{10} \) so only A gains.
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A B and C share profits in 2:2:5. C retires and A B new ratio is 3:1. Who actually gained?
A. केवल अOnly A
अ का हिस्सा \( \frac{2}{9} \) से \( \frac{3}{4} \) बढ़ता है जबकि ब का हिस्सा लगभग समान या कम होता है। इसलिए वास्तविक लाभ अ को है। / A share increases from \( \frac{2}{9} \) to \( \frac{3}{4} \) while B does not gain. Therefore A is the actual gaining partner.
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B. ₹9000
अवकाशग्रहण साझेदार का हिस्सा ₹15000 है। 2:3 में दूसरे साझेदार का भार \(15000 \times \frac{3}{5}=9000\) होगा। / The retiring partner share is ₹15000. In 2:3 the second partner burden is \(15000 \times \frac{3}{5}=9000\).
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B. ₹25000
अवकाशग्रहण साझेदार का सद्भावना हिस्सा ₹40000 है। 5:3 में पहले साझेदार का भार \(40000 \times \frac{5}{8}=25000\) है। / The retiring partner goodwill share is ₹40000. In 5:3 the first partner burden is \(40000 \times \frac{5}{8}=25000\).
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