Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
Difficulty select karke sirf is topic ke focused MCQs practice karein. Score, timer aur explanations student-friendly flow me milenge.
Showing 21-30 of 600 questions.
Super profit is (₹15000) and years' purchase is 3. What is goodwill?
A. ₹45000
ख्याति \(15000 \times 3 = ₹45000\) है। सुपर लाभ विधि में यही सरल गणना होती है। / Goodwill is \(15000 \times 3 = ₹45000\). This is the simple super profit calculation.
Login to save your score, XP, coins and progress.
Capital employed is (₹200000) and normal return is (10%). What is normal profit?
A. ₹20000
सामान्य लाभ \(200000 \times 10% = ₹20000\) है। प्रतिशत को सही तरह लगाएं। / Normal profit is \(200000 \times 10% = ₹20000\). Apply the percentage correctly.
Login to save your score, XP, coins and progress.
If actual profit is (₹50000) and normal profit is (₹35000) what is super profit?
A. ₹15000
सुपर लाभ (50000 - 35000 = ₹15000) है। हमेशा वास्तविक लाभ से सामान्य लाभ घटाएं। / Super profit is (50000 - 35000 = ₹15000). Always subtract normal profit from actual profit.
Login to save your score, XP, coins and progress.
In goodwill settlement the retiring partner's right is understood as what?
A. भविष्य के लाभ में उसके छोड़े गए हिस्से की क्षतिपूर्तिCompensation for his surrendered future profit share
सेवानिवृत्त साझेदार भविष्य के लाभ से बाहर हो जाता है। ख्याति उसका उचित प्रतिफल है। / The retiring partner leaves future profits. Goodwill is fair compensation for that loss.
Login to save your score, XP, coins and progress.
If goodwill is not to be shown in the new firm which entry is correct?
A. Gaining partners' capital Ac Dr. To Retiring partner's capital A / c
ख्याति को किताबों में बनाए बिना पूंजी खातों में समायोजन किया जाता है। gaining partners डेबिट और retiring partner क्रेडिट होता है। / Goodwill is adjusted through capital accounts without keeping it in books. Gaining partners are debited and retiring partner is credited.
Login to save your score, XP, coins and progress.
When old recorded goodwill is written off which account is debited?
A. पुराने साझेदारों के पूंजी खातेOld partners' capital accounts
पुरानी ख्याति पुराने लाभ अनुपात में सभी पुराने साझेदारों से लिखी जाती है। इसलिए पूंजी खाते डेबिट होते हैं। / Old goodwill is written off among all old partners in the old ratio. Therefore capital accounts are debited.
Login to save your score, XP, coins and progress.
If goodwill is (₹75000) and the retiring partner's share is (1/5) what is the compensation amount?
A. ₹15000
क्षतिपूर्ति \(75000 \times 1/5 = ₹15000\) है। पुराने लाभ हिस्से का प्रयोग करें। / Compensation is \(75000 \times 1/5 = ₹15000\). Use the old profit share.
Login to save your score, XP, coins and progress.
What type of adjustment is goodwill settlement on retirement?
A. पूंजी खातों का समायोजनAdjustment of capital accounts
ख्याति का अधिकार और भार पूंजी खातों में समायोजित होता है। इसलिए यह capital adjustment है। / Goodwill entitlement and burden are adjusted in capital accounts. So it is a capital adjustment.
Login to save your score, XP, coins and progress.
If the old ratio of A B C is (2:2:1) and C retires what fraction of goodwill belongs to C?
A. (15)
C का पुराना हिस्सा कुल (5) में से (1) है। इसलिए उसे ख्याति का (1/5) मिलेगा। / C's old share is (1) out of total (5). So he gets (1/5) of goodwill.
Login to save your score, XP, coins and progress.
If remaining partners continue in the old ratio what is the gaining ratio equal to?
A. उनके पुराने अनुपात के बराबरEqual to their old ratio
जब नया अनुपात नहीं बदला जाता तो शेष साझेदार उसी अनुपात में लाभ पाते हैं। इसलिए gaining ratio उनके पुराने अनुपात जैसा होता है। / When the new ratio is not changed the remaining partners gain in the same ratio. So gaining ratio is like their old ratio.
Login to save your score, XP, coins and progress.
Use Google login or mobile OTP. Admin can block users and control login providers.