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Class 12 Accountancy - Reconstitution Retirement Or Death Of A Partner - Partner's Loan Account Expert Quiz

Accountancy Reconstitution Retirement Or Death Of A Partner Partner's Loan Account Expert Class 12 Topic Quiz

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Question 1/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण खाता विशेषज्ञ स्तर पर किस स्थिति को दर्शाता है?

At expert level what situation does retiring partner loan account represent?

Explanation opens after your attempt
Correct Answer

A. निपटान हो चुका है पर भुगतान बाकी हैSettlement is completed but payment is pending

Explanation

Simple Explanation

अंतिम देय राशि तय होने के बाद unpaid भाग ऋण बनता है। इसे साझेदारी अधिकार नहीं बल्कि फर्म की देनदारी समझें। / After final amount due is determined the unpaid part becomes a loan. Treat it as firm liability and not as partnership right.

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Question 2/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार की अंतिम देय राशि को ऋण में बदलने की प्रविष्टि में किस खाते को नामे किया जाता है?

In the entry converting final amount due to retiring partner into loan which account is debited?

Explanation opens after your attempt
Correct Answer

A. अवकाशग्रहण साझेदार पूंजी खाताRetiring partner capital account

Explanation

Simple Explanation

पूंजी खाते में देय शेष को हटाकर ऋण खाते में भेजा जाता है। इसलिए पूंजी खाता नामे और ऋण खाता जमा होता है। / The amount due in capital account is removed and transferred to loan account. Therefore capital account is debited and loan account is credited.

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Question 3/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण पर देय ब्याज की प्रविष्टि में सही नामे खाता कौन सा है?

In the entry for interest due on retiring partner loan which is the correct debit account?

Explanation opens after your attempt
Correct Answer

A. ऋण पर ब्याज खाताInterest on loan account

Explanation

Simple Explanation

ब्याज फर्म का खर्च है इसलिए ब्याज खाता नामे होता है। ऋण खाता जमा होकर देय राशि बढ़ाता है। / Interest is an expense for the firm so interest account is debited. Loan account is credited to increase amount payable.

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Question 4/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

ऋण खाते से बैंक द्वारा भुगतान करने पर कौन सा लेखा प्रभाव सही है?

What is the correct accounting effect when payment is made through bank from loan account?

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Correct Answer

A. ऋण देनदारी घटती है और बैंक घटता हैLoan liability decreases and bank decreases

Explanation

Simple Explanation

भुगतान फर्म की देनदारी घटाता है। इसलिए ऋण खाता नामे और बैंक खाता जमा किया जाता है। / Payment reduces firm liability. Therefore loan account is debited and bank account is credited.

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Question 5/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

समझौते में दर न होने पर साझेदार ऋण पर सामान्य ब्याज दर क्या मानी जाती है?

If no rate is given in the agreement what general interest rate is assumed on partner loan?

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Correct Answer

A. 6 प्रतिशत वार्षिक6 percent per annum

Explanation

Simple Explanation

समझौता न होने पर साझेदार ऋण पर सामान्यतः 6 प्रतिशत वार्षिक ब्याज माना जाता है। परीक्षा में दर न दी हो तो यही सुरक्षित नियम है। / In absence of agreement partner loan generally carries 6 percent per annum interest. Use this safe rule when rate is not given in exams.

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Question 6/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि समझौते में ऋण पर ब्याज दर स्पष्ट लिखी है तो सामान्य 6 प्रतिशत नियम का क्या होगा?

If the agreement clearly states interest rate on loan what happens to the general 6 percent rule?

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Correct Answer

A. समझौते की दर लागू होगीAgreement rate will apply

Explanation

Simple Explanation

स्पष्ट समझौता सामान्य नियम पर प्रधान होता है। इसलिए दी गई दर को ही लगाएं। / A clear agreement overrides the general rule. Therefore apply the given rate.

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Question 7/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण पर ब्याज को लाभ का विनियोजन क्यों नहीं माना जाता?

Why is interest on retiring partner loan not treated as appropriation of profit?

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Correct Answer

A. क्योंकि यह फर्म का देय खर्च हैBecause it is an expense payable by the firm

Explanation

Simple Explanation

ऋण पर ब्याज लाभ होने से पहले देय खर्च है। इसे लाभ के बंटवारे की तरह नहीं मानते। / Interest on loan is payable before profit appropriation. It is not treated like distribution of profit.

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Question 8/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण के बाद unpaid राशि को पूंजी के बजाय ऋण क्यों माना जाता है?

Why is the unpaid amount treated as loan instead of capital after retirement?

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Correct Answer

A. क्योंकि साझेदार का साझेदारी अधिकार समाप्त हो चुका होता हैBecause the partner partnership right has ended

Explanation

Simple Explanation

अवकाशग्रहण के बाद वह लाभ हानि में भागीदार नहीं रहता। unpaid राशि फर्म पर ऋणदाता जैसी देनदारी बनती है। / After retirement he no longer shares profits and losses. The unpaid amount becomes a lender like liability of the firm.

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Question 9/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार को ₹275000 देय हैं और ₹75000 तुरंत चुका दिए गए। ऋण खाते में कितनी राशि जमा होगी?

₹275000 is due to retiring partner and ₹75000 is paid immediately. How much will be credited to loan account?

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Correct Answer

A. ₹200000

Explanation

Simple Explanation

तुरंत भुगतान घटाने के बाद शेष राशि ऋण बनती है। (275000-75000=200000) ऋण खाते में जाएगी। / After deducting immediate payment the balance becomes loan. (275000-75000=200000) will go to loan account.

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Question 10/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

₹200000 ऋण पर 7.5 प्रतिशत वार्षिक ब्याज 8 माह के लिए कितना होगा?

What is interest on ₹200000 loan at 7.5 percent per annum for 8 months?

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Correct Answer

A. ₹10000

Explanation

Simple Explanation

8 माह \( \frac{8}{12} \) वर्ष है। ब्याज \(200000 \times \frac{7.5}{100} \times \frac{8}{12}=10000\) होगा। / Eight months is \( \frac{8}{12} \) year. Interest is \(200000 \times \frac{7.5}{100} \times \frac{8}{12}=10000\).

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Question 11/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

₹180000 ऋण पर 6 प्रतिशत ब्याज है। 4 माह बाद ₹60000 मूलधन चुकाया गया। पूरे वर्ष का कुल ब्याज कितना होगा?

Loan is ₹180000 at 6 percent interest. ₹60000 principal is paid after 4 months. What is total interest for the year?

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Correct Answer

A. ₹8400

Explanation

Simple Explanation

पहले 4 माह का ब्याज ₹3600 और अगले 8 माह में ₹120000 पर ब्याज ₹4800 है। कुल ब्याज ₹8400 होगा। / Interest for first 4 months is ₹3600 and for next 8 months on ₹120000 is ₹4800. Total interest is ₹8400.

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Question 12/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

₹50000 के भुगतान में ₹8000 ब्याज शामिल है। मूलधन कितना घटेगा?

Payment of ₹50000 includes ₹8000 interest. By how much will principal reduce?

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Correct Answer

A. ₹42000

Explanation

Simple Explanation

किस्त में शामिल ब्याज मूल ऋण नहीं घटाता। मूलधन घटाने वाली राशि (50000-8000=42000) है। / Interest included in installment does not reduce principal loan. Principal reduction is (50000-8000=42000).

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Question 13/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

प्रारंभिक ऋण ₹300000 है। ब्याज ₹18000 जोड़ा गया और ₹100000 भुगतान किया गया। अंतिम ऋण शेष कितना होगा?

Initial loan is ₹300000. Interest ₹18000 is added and ₹100000 is paid. What is final loan balance?

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Correct Answer

A. ₹218000

Explanation

Simple Explanation

ऋण शेष (300000+18000-100000=218000) होगा। ब्याज जोड़ें और भुगतान घटाएं। / Loan balance is (300000+18000-100000=218000). Add interest and deduct payment.

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Question 14/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण ₹250000 है। 5 प्रतिशत ब्याज जोड़कर ₹60000 भुगतान हुआ। शेष ऋण कितना होगा?

Retiring partner loan is ₹250000. After adding 5 percent interest ₹60000 is paid. What is remaining loan?

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Correct Answer

A. ₹202500

Explanation

Simple Explanation

ब्याज ₹12500 है इसलिए कुल देय ₹262500 होगा। ₹60000 भुगतान के बाद शेष ₹202500 है। / Interest is ₹12500 so total due becomes ₹262500. After ₹60000 payment the balance is ₹202500.

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Question 15/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

मृत साझेदार की unpaid देय राशि को किस खाते में रखा जाता है?

In which account is unpaid amount due to a deceased partner kept?

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Correct Answer

A. उत्तराधिकारी ऋण खाताExecutor loan account

Explanation

Simple Explanation

मृत साझेदार की राशि उसके उत्तराधिकारी को देय होती है। भुगतान स्थगित हो तो इसे उत्तराधिकारी ऋण खाते में रखते हैं। / The deceased partner amount is payable to his executor. If payment is deferred it is kept in executor loan account.

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Question 16/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

मृत साझेदार पूंजी खाते से उत्तराधिकारी ऋण खाते में राशि भेजते समय कौन सा खाता जमा होगा?

When transferring amount from deceased partner capital account to executor loan account which account is credited?

Explanation opens after your attempt
Correct Answer

A. उत्तराधिकारी ऋण खाताExecutor loan account

Explanation

Simple Explanation

देय राशि उत्तराधिकारी के लिए फर्म की देनदारी बनती है। इसलिए उत्तराधिकारी ऋण खाता जमा होता है। / The amount due becomes a liability of the firm to the executor. Therefore executor loan account is credited.

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Question 17/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

उत्तराधिकारी ऋण ₹140000 है। ₹56000 भुगतान और ₹8400 ब्याज जमा हुआ। अंतिम शेष कितना होगा?

Executor loan is ₹140000. ₹56000 is paid and ₹8400 interest is credited. What is final balance?

Explanation opens after your attempt
Correct Answer

A. ₹92400

Explanation

Simple Explanation

अंतिम शेष (140000+8400-56000=92400) होगा। ब्याज देनदारी बढ़ाता है और भुगतान घटाता है। / Final balance is (140000+8400-56000=92400). Interest increases liability and payment reduces it.

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Question 18/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

उत्तराधिकारी ऋण ₹96000 पर 6 प्रतिशत वार्षिक ब्याज 10 माह के लिए कितना होगा?

What is 6 percent per annum interest for 10 months on executor loan of ₹96000?

Explanation opens after your attempt
Correct Answer

A. ₹4800

Explanation

Simple Explanation

10 माह \( \frac{10}{12} \) वर्ष है। ब्याज \(96000 \times \frac{6}{100} \times \frac{10}{12}=4800\) होगा। / Ten months is \( \frac{10}{12} \) year. Interest is \(96000 \times \frac{6}{100} \times \frac{10}{12}=4800\).

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Question 19/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि ऋण खाते में भुगतान गलती से जमा पक्ष में लिख दिया जाए तो क्या होगा?

If payment is wrongly recorded on credit side of loan account what will happen?

Explanation opens after your attempt
Correct Answer

A. देनदारी अधिक दिखाई देगीLiability will be overstated

Explanation

Simple Explanation

भुगतान ऋण खाते के नामे पक्ष में होना चाहिए। जमा पक्ष में लिखने से देनदारी गलत रूप से बढ़ जाती है। / Payment should be on debit side of loan account. Recording it on credit side wrongly increases liability.

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Question 20/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि देय ब्याज ऋण खाते में जमा करना भूल जाएं तो अंतिम ऋण शेष पर क्या प्रभाव होगा?

If interest due is omitted from crediting to loan account what will be the effect on final loan balance?

Explanation opens after your attempt
Correct Answer

A. ऋण शेष कम दिखेगाLoan balance will be understated

Explanation

Simple Explanation

ब्याज देय राशि को बढ़ाता है। इसे छोड़ने से ऋण देनदारी कम दिखाई देगी। / Interest increases amount payable. Omitting it will understate the loan liability.

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Question 21/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि भुगतान में ब्याज और मूलधन दोनों शामिल हैं तो विशेषज्ञ समाधान में पहले क्या अलग करना चाहिए?

If a payment includes both interest and principal what should be separated first in expert solution?

Explanation opens after your attempt
Correct Answer

A. ब्याज और मूलधन घटाने वाली राशिInterest and principal reducing amount

Explanation

Simple Explanation

कुल भुगतान का ब्याज भाग मूलधन नहीं घटाता। इसलिए पहले ब्याज अलग करके शेष को मूलधन भुगतान मानें। / The interest part of total payment does not reduce principal. Separate interest first and treat the balance as principal repayment.

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Question 22/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

₹72000 के भुगतान में ₹12000 ब्याज शामिल है। ऋण मूलधन कितनी राशि से घटेगा?

Payment of ₹72000 includes ₹12000 interest. By what amount will loan principal decrease?

Explanation opens after your attempt
Correct Answer

A. ₹60000

Explanation

Simple Explanation

मूलधन घटाने वाली राशि (72000-12000=60000) है। ब्याज केवल खर्च और देय ब्याज का निपटान है। / Principal reducing amount is (72000-12000=60000). Interest is only settlement of interest expense and due interest.

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Question 23/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

₹240000 ऋण पर 6 प्रतिशत ब्याज है। 6 माह बाद ₹90000 मूलधन चुकाया गया। पूरे वर्ष का कुल ब्याज कितना होगा?

Loan is ₹240000 at 6 percent interest. ₹90000 principal is paid after 6 months. What is total interest for the year?

Explanation opens after your attempt
Correct Answer

A. ₹11700

Explanation

Simple Explanation

पहले 6 माह का ब्याज ₹7200 और बाद के 6 माह में ₹150000 पर ब्याज ₹4500 है। कुल ब्याज ₹11700 होगा। / Interest for first 6 months is ₹7200 and for next 6 months on ₹150000 is ₹4500. Total interest is ₹11700.

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Question 24/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

₹150000 ऋण पर 8 प्रतिशत ब्याज है। 3 माह बाद ₹30000 और 9 माह बाद ₹40000 मूलधन चुकाया गया। वर्ष का कुल ब्याज कितना होगा?

Loan is ₹150000 at 8 percent interest. ₹30000 principal is paid after 3 months and ₹40000 after 9 months. What is total interest for the year?

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Correct Answer

A. ₹9400

Explanation

Simple Explanation

पहले 3 माह ब्याज ₹3000 फिर 6 माह ₹120000 पर ₹4800 और अंतिम 3 माह ₹80000 पर ₹1600 है। कुल ब्याज ₹9400 होगा। / Interest is ₹3000 for first 3 months then ₹4800 on ₹120000 for 6 months and ₹1600 on ₹80000 for last 3 months. Total interest is ₹9400.

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Question 25/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

₹180000 ऋण पर 6 प्रतिशत ब्याज है। 4 माह बाद ₹30000 और 8 माह बाद ₹50000 मूलधन चुकाया गया। वर्ष के अंत में ऋण और ब्याज मिलाकर शेष कितना होगा?

Loan is ₹180000 at 6 percent interest. ₹30000 principal is paid after 4 months and ₹50000 after 8 months. What is final balance including interest at year end?

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Correct Answer

A. ₹108600

Explanation

Simple Explanation

कुल ब्याज ₹8600 है और कुल मूलधन भुगतान ₹80000 है। अंतिम शेष (180000-80000+8600=108600) होगा। / Total interest is ₹8600 and total principal payment is ₹80000. Final balance is (180000-80000+8600=108600).

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Question 26/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

ऋण खाते में प्रारंभिक जमा ₹225000 है। ब्याज ₹13500 और भुगतान ₹70000 है। अंतिम जमा शेष कितना होगा?

Loan account has initial credit ₹225000. Interest is ₹13500 and payment is ₹70000. What is final credit balance?

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Correct Answer

A. ₹168500

Explanation

Simple Explanation

अंतिम शेष (225000+13500-70000=168500) होगा। ऋण खाते में ब्याज जोड़ें और भुगतान घटाएं। / Final balance is (225000+13500-70000=168500). Add interest and deduct payment in loan account.

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Question 27/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि अवकाशग्रहण साझेदार को पूरी राशि तुरंत बैंक से चुका दी गई तो ऋण खाते का प्रयोग कब होगा?

If the retiring partner is paid the full amount immediately through bank when will loan account be used?

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Correct Answer

A. प्रयोग नहीं होगाIt will not be used

Explanation

Simple Explanation

पूरी राशि तुरंत चुकाने पर कोई unpaid देनदारी नहीं बचती। इसलिए ऋण खाते की जरूरत नहीं होती। / When the full amount is paid immediately no unpaid liability remains. Therefore loan account is not required.

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Question 28/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण खाते में नामे शेष आ जाए तो सामान्यतः क्या संकेत मिलता है?

If retiring partner loan account shows a debit balance what does it generally indicate?

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Correct Answer

A. अधिक भुगतान हुआ हैOverpayment has occurred

Explanation

Simple Explanation

ऋण खाता सामान्यतः जमा शेष दिखाता है। नामे शेष बताता है कि भुगतान देय राशि से अधिक हो सकता है। / Loan account normally shows credit balance. A debit balance indicates payment may exceed amount due.

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Question 29/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि ब्याज जमा करके उसी दिन पूरा ब्याज बैंक से चुका दिया जाए तो मूल ऋण पर क्या प्रभाव होगा?

If interest is credited and the same interest is paid through bank on the same day what is the effect on principal loan?

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Correct Answer

A. मूल ऋण नहीं बदलेगाPrincipal loan will not change

Explanation

Simple Explanation

ब्याज जमा और उसका भुगतान केवल ब्याज को निपटाते हैं। मूलधन पर कोई शुद्ध प्रभाव नहीं पड़ता। / Crediting interest and paying it settle only the interest. There is no net effect on principal.

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Question 30/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि ब्याज देय है पर भुगतान नहीं किया गया तो ऋण खाते में क्या किया जाएगा?

If interest is due but not paid what will be done in loan account?

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Correct Answer

A. ब्याज को जमा किया जाएगाInterest will be credited

Explanation

Simple Explanation

देय ब्याज फर्म की अतिरिक्त देनदारी है। इसलिए इसे ऋण खाते में जमा किया जाता है। / Interest due is an additional liability of the firm. Therefore it is credited to loan account.

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Question 31/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि ब्याज देय होते ही तुरंत भुगतान कर दिया जाए तो सरल प्रविष्टि कौन सी हो सकती है?

If interest is paid immediately when it becomes due which simple entry may be passed?

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Correct Answer

A. ऋण पर ब्याज खाता नामे और बैंक खाता जमाInterest on loan account debit and bank account credit

Explanation

Simple Explanation

तुरंत भुगतान होने पर ब्याज सीधे खर्च और बैंक भुगतान के रूप में दर्ज हो सकता है। ऋण खाते में अलग से जमा आवश्यक नहीं है। / If paid immediately interest may be recorded directly as expense and bank payment. Separate credit to loan account is not necessary.

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Question 32/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि पहले ब्याज ऋण खाते में जमा किया गया और फिर भुगतान किया गया तो भुगतान की प्रविष्टि क्या होगी?

If interest is first credited to loan account and then paid what will be the payment entry?

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Correct Answer

A. अवकाशग्रहण साझेदार ऋण खाता नामे और बैंक खाता जमाRetiring partner loan account debit and bank account credit

Explanation

Simple Explanation

ब्याज ऋण खाते में पहले ही जोड़ दिया गया है। भुगतान करते समय ऋण खाता नामे करके देनदारी घटेगी। / Interest has already been added to loan account. At payment loan account is debited to reduce liability.

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Question 33/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण खाते का स्वभाव किस खाते जैसा है?

The nature of retiring partner loan account is like which account?

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Correct Answer

A. व्यक्तिगत खाताPersonal account

Explanation

Simple Explanation

यह एक व्यक्ति को देय राशि दिखाता है। इसलिए इसका व्यवहार व्यक्तिगत खाते जैसा होता है। / It shows amount payable to a person. Therefore it behaves like a personal account.

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Question 34/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

पूंजी खाते से ऋण खाते में राशि भेजने पर पूंजी खाते का क्या परिणाम होता है?

What happens to capital account when amount is transferred from capital account to loan account?

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A. पूंजी खाता बंद हो जाता हैCapital account is closed

Explanation

Simple Explanation

देय शेष ऋण खाते में भेजने से पूंजी खाते का शेष समाप्त हो जाता है। इसलिए पूंजी खाता बंद हो जाता है। / Transferring due balance to loan account clears the capital account balance. Therefore capital account is closed.

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Question 35/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण को बाहरी देनदारियों के साथ क्यों दिखाया जा सकता है?

Why can retiring partner loan be shown with external liabilities?

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Correct Answer

A. क्योंकि अवकाशग्रहण के बाद वह ऋणदाता जैसा हैBecause after retirement he is like a lender

Explanation

Simple Explanation

अवकाशग्रहण के बाद साझेदार का unpaid दावा फर्म पर ऋण जैसा दावा होता है। इसलिए इसे देनदारियों में दिखाते हैं। / After retirement the partner unpaid claim is like a loan claim against the firm. Therefore it is shown in liabilities.

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Question 36/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि ऋण पर ब्याज देना है और फर्म को हानि हुई है तो ब्याज का क्या होगा?

If interest is payable on loan and the firm has a loss what happens to the interest?

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Correct Answer

A. ब्याज फिर भी देय खर्च रहेगाInterest will still remain payable expense

Explanation

Simple Explanation

ऋण पर ब्याज लाभ के विनियोजन से अलग खर्च है। हानि होने पर भी देय ब्याज दर्ज किया जाता है। / Interest on loan is an expense separate from profit appropriation. It is recorded even if there is a loss.

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Question 37/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि फर्म का लाभ कम है तो क्या ऋण पर ब्याज रोक देना चाहिए?

If firm profit is low should interest on loan be stopped?

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Correct Answer

A. नहीं यदि ब्याज देय है तो दर्ज होगाNo if interest is due it will be recorded

Explanation

Simple Explanation

ऋण पर ब्याज charge against profit है। लाभ कम होने से देय ब्याज समाप्त नहीं होता। / Interest on loan is a charge against profit. Low profit does not cancel interest due.

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Question 38/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

किस्तों के बीच ब्याज की गणना करते समय सबसे जरूरी आधार क्या है?

What is the most important basis for calculating interest between installments?

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Correct Answer

A. हर अवधि का बकाया ऋणOutstanding loan for each period

Explanation

Simple Explanation

हर किस्त के बाद बकाया ऋण बदलता है। इसलिए ब्याज हर अवधि के अलग बकाया पर निकालें। / Outstanding loan changes after every installment. Therefore calculate interest on separate outstanding balance for each period.

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Question 39/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

उत्तराधिकारी ऋण खाता और अवकाशग्रहण साझेदार ऋण खाता में मुख्य समानता क्या है?

What is the main similarity between executor loan account and retiring partner loan account?

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A. दोनों unpaid देय राशि की देनदारी दिखाते हैंBoth show liability for unpaid amount due

Explanation

Simple Explanation

दोनों खातों में फर्म को किसी व्यक्ति या उत्तराधिकारी को राशि चुकानी होती है। इसलिए दोनों देनदारी खाते हैं। / In both accounts the firm has to pay an amount to a person or executor. Therefore both are liability accounts.

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Question 40/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

उत्तराधिकारी ऋण खाते से भुगतान की सही प्रविष्टि कौन सी है?

Which is the correct entry for payment from executor loan account?

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Correct Answer

A. उत्तराधिकारी ऋण खाता नामे और बैंक खाता जमाExecutor loan account debit and bank account credit

Explanation

Simple Explanation

भुगतान से उत्तराधिकारी के प्रति देनदारी घटती है और बैंक भी घटता है। इसलिए उत्तराधिकारी ऋण खाता नामे और बैंक जमा होगा। / Payment reduces liability to executor and also reduces bank. Therefore executor loan is debited and bank is credited.

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Question 41/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण खाते में शेष राशि पर लाभ हिस्सा क्यों नहीं दिया जाता?

Why is profit share not given on balance in retiring partner loan account?

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Correct Answer

A. क्योंकि वह अब साझेदार नहीं बल्कि ऋणदाता जैसा हैBecause he is now like a lender and not a partner

Explanation

Simple Explanation

अवकाशग्रहण के बाद उसका लाभ हानि में हिस्सा समाप्त हो जाता है। ऋण राशि पर केवल ब्याज नियम लागू हो सकता है। / After retirement his share in profit and loss ends. Only interest rule may apply on loan balance.

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Question 42/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

ऋण खाते में जमा शेष और देय ब्याज दोनों बैलेंस शीट में किस प्रकृति के होते हैं?

Credit balance of loan account and interest due both have what nature in balance sheet?

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Correct Answer

A. देनदारीLiability

Explanation

Simple Explanation

ऋण शेष और unpaid ब्याज दोनों फर्म को चुकाने हैं। इसलिए दोनों देनदारी प्रकृति के हैं। / Both loan balance and unpaid interest have to be paid by the firm. Therefore both are liabilities in nature.

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Question 43/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि बैंक भुगतान की प्रविष्टि छूट जाए तो ऋण खाते का शेष कैसे प्रभावित होगा?

If bank payment entry is omitted how will loan account balance be affected?

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Correct Answer

A. ऋण शेष अधिक दिखेगाLoan balance will be overstated

Explanation

Simple Explanation

भुगतान देनदारी घटाता है। भुगतान दर्ज न करने से ऋण खाते में अधिक शेष दिखाई देगा। / Payment reduces liability. If payment is not recorded the loan account will show a higher balance.

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Question 44/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि भुगतान गलती से पूंजी खाते में नामे कर दिया गया जबकि राशि ऋण में स्थानांतरित हो चुकी थी तो ऋण खाते पर क्या प्रभाव होगा?

If payment is wrongly debited to capital account after amount was transferred to loan what will be the effect on loan account?

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Correct Answer

A. ऋण शेष अधिक दिखेगाLoan balance will be overstated

Explanation

Simple Explanation

स्थानांतरण के बाद भुगतान ऋण खाते में नामे होना चाहिए। पूंजी खाते में नामे करने से ऋण घटेगा नहीं और अधिक दिखेगा। / After transfer the payment should be debited to loan account. If debited to capital account the loan will not reduce and will be overstated.

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Question 45/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण खाता बनाने का सही क्रम क्या है?

What is the correct sequence for preparing retiring partner loan account?

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Correct Answer

A. पहले अंतिम पूंजी देय राशि निकालें फिर ऋण में स्थानांतरण करें फिर ब्याज और भुगतान दर्ज करेंFirst find final capital amount due then transfer to loan then record interest and payments

Explanation

Simple Explanation

ऋण खाता अंतिम देय राशि पर आधारित होता है। इसलिए पूंजी निपटान के बाद ही ब्याज और भुगतान का लेखा करें। / Loan account is based on final amount due. Therefore record interest and payments only after capital settlement.

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Question 46/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

कथन है कि अवकाशग्रहण साझेदार ऋण खाता फर्म की देनदारी है और ब्याज charge against profit है। यह कथन कैसा है?

The statement says retiring partner loan account is a liability of the firm and interest is charge against profit. How is this statement?

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Correct Answer

A. सहीCorrect

Explanation

Simple Explanation

ऋण खाता unpaid देय राशि की देनदारी है। उस पर ब्याज फर्म का खर्च होता है। / Loan account is a liability for unpaid amount due. Interest on it is an expense of the firm.

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Question 47/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

₹320000 देय थे और ₹100000 तुरंत चुका दिए गए। शेष ऋण पर 6 प्रतिशत वार्षिक ब्याज 5 माह के लिए कितना होगा?

₹320000 was due and ₹100000 was paid immediately. What is 6 percent per annum interest for 5 months on the remaining loan?

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Correct Answer

A. ₹5500

Explanation

Simple Explanation

शेष ऋण (320000-100000=220000) है। ब्याज \(220000 \times \frac{6}{100} \times \frac{5}{12}=5500\) होगा। / Remaining loan is (320000-100000=220000). Interest is \(220000 \times \frac{6}{100} \times \frac{5}{12}=5500\).

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Question 48/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

ऋण खाते में ₹420000 प्रारंभिक जमा है। ₹150000 भुगतान हुआ और भुगतान के बाद शेष पर 6 माह का 8 प्रतिशत ब्याज ₹10800 है। वर्षांत शेष कितना होगा?

Loan account has initial credit ₹420000. ₹150000 is paid and interest for 6 months on remaining balance at 8 percent is ₹10800. What is year end balance?

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Correct Answer

A. ₹280800

Explanation

Simple Explanation

भुगतान के बाद शेष ₹270000 है और ब्याज ₹10800 जोड़ा गया। वर्षांत शेष ₹280800 होगा। / After payment the balance is ₹270000 and interest ₹10800 is added. Year end balance is ₹280800.

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Question 49/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण खाते में विशेषज्ञ स्तर की सबसे सामान्य गलती कौन सी है?

What is the most common expert level mistake in retiring partner loan account?

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Correct Answer

A. ब्याज को मूलधन भुगतान समझ लेनाTreating interest as principal repayment

Explanation

Simple Explanation

ब्याज और मूलधन अलग मदें हैं। ब्याज खर्च है और मूलधन भुगतान ऋण देनदारी घटाता है। / Interest and principal are separate items. Interest is expense and principal payment reduces loan liability.

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Question 50/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि ऋण खाते में ब्याज ₹15000 जमा किया गया और उसी वर्ष ₹65000 का कुल भुगतान हुआ जिसमें ब्याज शामिल है तो मूलधन कितनी राशि से घटेगा?

If interest ₹15000 is credited to loan account and total payment of ₹65000 is made in the same year including interest then by how much will principal reduce?

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Correct Answer

A. ₹50000

Explanation

Simple Explanation

कुल भुगतान में से ब्याज घटाने पर मूलधन भुगतान मिलता है। (65000-15000=50000) मूल ऋण घटाएगा। / Deduct interest from total payment to find principal repayment. (65000-15000=50000) will reduce the principal loan.

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Question 51/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार को देय राशि में यदि ऋण खाता खोला जाए तो वह किस प्रकार दिखाया जाता है?

When a loan account is opened for the amount due to a retiring partner it is shown as?

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Correct Answer

A. दायित्वLiability

Explanation

Simple Explanation

ऋण खाता फर्म की देयता होता है। परीक्षा में देयता की प्रकृति याद रखें। / A loan account is a liability of the firm. Remember its liability nature for exams.

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Question 52/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

मृत भागीदार को देय राशि को ऋण खाते में स्थानांतरित करने का मुख्य उद्देश्य क्या है?

What is the main purpose of transferring the amount due to a deceased partner to a loan account?

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Correct Answer

A. देय राशि को अलग दिखाना

Explanation

Simple Explanation

इससे देय राशि स्पष्ट रूप से अलग दिखाई जाती है। यह प्रस्तुतीकरण का महत्वपूर्ण बिंदु है। / It separately identifies the amount payable. This is an important presentation point.

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Question 53/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि साझेदारी अनुबंध में कुछ न लिखा हो तो भागीदार के ऋण पर ब्याज किस दर से देय होता है?

If the partnership deed is silent then interest on partner's loan is payable at what rate?

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Correct Answer

B. 6% प्रति वर्ष

Explanation

Simple Explanation

भागीदारी अधिनियम के अनुसार 6% ब्याज देय है। यह अक्सर परीक्षा में पूछा जाता है। / Under the Partnership Act interest is payable at 6% p.a. It is a common exam question.

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Question 54/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार के ऋण पर ब्याज किस खाते में डेबिट किया जाता है?

Interest on retiring partner's loan is debited to which account?

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Correct Answer

C. ब्याज खाता

Explanation

Simple Explanation

ब्याज व्यय होने से ब्याज खाते में डेबिट किया जाता है। जर्नल प्रविष्टि याद रखें। / Being an expense it is debited to Interest Account. Remember the journal entry.

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Question 55/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्ति पर देय राशि नकद न देकर ऋण खाते में डालने से क्या प्रभाव पड़ता है?

What is the effect of transferring the amount due on retirement to a loan account instead of paying cash?

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Correct Answer

B. देयता उत्पन्न होती है

Explanation

Simple Explanation

फर्म पर ऋण देयता बन जाती है। नकद का तत्काल भुगतान नहीं होता। / A loan liability arises for the firm. Immediate cash payment is avoided.

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Question 56/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार की पूंजी राशि ऋण खाते में स्थानांतरित करने की प्रविष्टि में कौन सा खाता डेबिट होगा?

In transferring a retiring partner's capital to loan account which account is debited?

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Correct Answer

C. सेवानिवृत्त भागीदार का पूंजी खाता

Explanation

Simple Explanation

पूंजी खाते को बंद करने हेतु उसे डेबिट किया जाता है। ऋण खाते को क्रेडिट किया जाता है। / The capital account is debited to close it. The loan account is credited.

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Question 57/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज का भुगतान न होने पर वह सामान्यतः कहाँ जोड़ा जाता है?

If interest on loan account is not paid it is generally added to?

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Correct Answer

C. ऋण खाते

Explanation

Simple Explanation

अदत्त ब्याज ऋण खाते में जोड़ दिया जाता है। इससे देयता बढ़ती है। / Unpaid interest is added to the loan account. This increases the liability.

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Question 58/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

मृत भागीदार के ऋण खाते पर ब्याज कब तक लगाया जाता है?

Interest on deceased partner's loan account is charged up to when?

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Correct Answer

A. भुगतान की तिथि तक

Explanation

Simple Explanation

देय राशि के भुगतान तक ब्याज लगाया जा सकता है। अनुबंध की शर्तें भी देखी जाती हैं। / Interest may be charged until settlement. Terms of agreement should also be checked.

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Question 59/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ऋण खाते का शेष ₹80000 है और ब्याज 6% है तो वार्षिक ब्याज कितना होगा?

If loan account balance is ₹80000 and interest rate is 6% what is annual interest?

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Correct Answer

C. ₹4800

Explanation

Simple Explanation

₹80000 का 6% ₹4800 होता है। प्रतिशत गणना का अभ्यास करें। / 6% of ₹80000 equals ₹4800. Practice percentage calculations.

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Question 60/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते को बैलेंस शीट में किस शीर्षक के अंतर्गत दिखाया जाता है?

Under which heading is partner's loan account shown in the balance sheet?

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Correct Answer

D. देयताएँ

Explanation

Simple Explanation

यह फर्म की देयता है इसलिए देयताओं में दिखाया जाता है। वर्गीकरण महत्वपूर्ण है। / It is a liability of the firm so it appears under liabilities. Classification is important.

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Question 61/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्ति पर ₹150000 देय राशि ऋण खाते में स्थानांतरित की गई। ऋण खाते में क्या प्रविष्टि होगी?

₹150000 due on retirement is transferred to loan account. What entry appears in loan account?

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Correct Answer

B. क्रेडिट ₹150000

Explanation

Simple Explanation

ऋण खाता देयता बनने पर क्रेडिट होता है। यह मूल नियम है। / The loan account is credited when liability arises. This is a basic rule.

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Question 62/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज को लाभ हानि खाते में किस रूप में माना जाता है?

How is interest on partner's loan treated in Profit and Loss Account?

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Correct Answer

C. व्यय

Explanation

Simple Explanation

यह व्यवसाय का व्यय है। इसलिए लाभ को कम करता है। / It is a business expense. Hence it reduces profit.

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Question 63/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि अनुबंध में ब्याज 9% निर्धारित है तो किस दर से ब्याज दिया जाएगा?

If the deed specifies 9% interest then interest will be paid at?

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Correct Answer

C. 9%

Explanation

Simple Explanation

अनुबंध की शर्तें प्राथमिक होती हैं। इसलिए 9% लागू होगा। / The deed terms prevail. Therefore 9% applies.

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Question 64/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार के ऋण खाते का भुगतान किस रूप में किया जा सकता है?

How can a retiring partner's loan account be settled?

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Correct Answer

C. नकद या किश्तों में

Explanation

Simple Explanation

भुगतान नकद या निर्धारित किश्तों में हो सकता है। शर्तों पर निर्भर करता है। / It may be settled in cash or installments. Depends on agreed terms.

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Question 65/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹200000 के ऋण खाते पर 6 माह के लिए 6% ब्याज कितना होगा?

What is the interest on ₹200000 loan account for 6 months at 6%?

Explanation opens after your attempt
Correct Answer

B. ₹6000

Explanation

Simple Explanation

₹200000 × 6% × 6/12 = ₹6000। समय अवधि पर ध्यान दें। / ₹200000 × 6% × 6/12 = ₹6000. Watch the time period carefully.

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Question 66/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते का शेष बढ़ाने वाली प्रविष्टि कौन सी है?

Which transaction increases the loan account balance?

Explanation opens after your attempt
Correct Answer

B. ब्याज जोड़ना

Explanation

Simple Explanation

ब्याज जोड़ने से देय राशि बढ़ती है। इसलिए ऋण शेष बढ़ता है। / Adding interest increases the amount payable. Hence the balance rises.

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Question 67/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

मृत भागीदार के उत्तराधिकारी को देय राशि यदि लंबित हो तो वह किस खाते में रहेगी?

If the amount due to legal heirs of a deceased partner remains unpaid it will remain in?

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Correct Answer

C. ऋण खाता

Explanation

Simple Explanation

अदत्त राशि ऋण खाते में रखी जाती है। यह देयता का प्रतिनिधित्व करती है। / The unpaid amount remains in the loan account. It represents a liability.

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Question 68/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज की प्रविष्टि में किस खाते को क्रेडिट किया जाता है?

In entry for interest on loan account which account is credited?

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Correct Answer

D. भागीदार ऋण खाता

Explanation

Simple Explanation

ब्याज देय होने से ऋण खाता बढ़ता है। इसलिए उसे क्रेडिट किया जाता है। / The loan account increases due to interest payable. Therefore it is credited.

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Question 69/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते की प्रकृति क्या है?

What is the nature of a partner's loan account?

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Correct Answer

B. व्यक्तिगत खाता

Explanation

Simple Explanation

यह भागीदार से संबंधित व्यक्तिगत खाता है। वर्गीकरण याद रखें। / It is a personal account relating to a partner. Remember the classification.

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Question 70/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹50000 पर 8% वार्षिक ब्याज एक वर्ष के लिए कितना होगा?

What is the annual interest on ₹50000 at 8%?

Explanation opens after your attempt
Correct Answer

C. ₹4000

Explanation

Simple Explanation

₹50000 का 8% ₹4000 है। सरल ब्याज की गणना करें। / 8% of ₹50000 is ₹4000. Use simple interest calculation.

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Question 71/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ऋण खाते का भुगतान कर दिया जाए तो कौन सा खाता डेबिट होगा?

If the loan account is paid off which account will be debited?

Explanation opens after your attempt
Correct Answer

B. ऋण खाता

Explanation

Simple Explanation

देयता समाप्त करने हेतु ऋण खाता डेबिट होता है। नकद क्रेडिट होता है। / The loan account is debited to extinguish the liability. Cash is credited.

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Question 72/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार के ऋण खाते को किसके साथ समायोजित नहीं किया जाता?

A retiring partner's loan account is generally not adjusted with which item?

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Correct Answer

D. भविष्य का लाभांश

Explanation

Simple Explanation

भविष्य का लाभांश ऋण खाते का सामान्य भाग नहीं है। प्रश्न में भ्रम से बचें। / Future dividend is not a normal component of the loan account. Avoid confusion.

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Question 73/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज फर्म के लिए क्या है?

Interest on partner's loan account is what for the firm?

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Correct Answer

A. व्यय

Explanation

Simple Explanation

ब्याज भुगतान फर्म का खर्च है। यह लाभ को घटाता है। / Interest payment is an expense for the firm. It reduces profit.

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Question 74/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹120000 की देय राशि को ऋण खाते में बदला गया। इससे कौन सा तत्व बढ़ेगा?

₹120000 due amount is converted into a loan account. Which element increases?

Explanation opens after your attempt
Correct Answer

B. देयता

Explanation

Simple Explanation

ऋण खाता देयता है इसलिए देयता बढ़ती है। मूल प्रभाव पहचानें। / A loan account is a liability so liabilities increase. Identify the basic effect.

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Question 75/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते का ब्याज यदि वर्षांत पर जोड़ा जाए तो ऋण शेष पर क्या प्रभाव होगा?

If interest is added to the loan account at year end what happens to the balance?

Explanation opens after your attempt
Correct Answer

C. बढ़ता है

Explanation

Simple Explanation

ब्याज जोड़ने से देय राशि बढ़ती है। इसलिए शेष बढ़ता है। / Adding interest increases the payable amount. Hence the balance increases.

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Question 76/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

मृत भागीदार की देय राशि का ऋण खाते में रूपांतरण किस सिद्धांत को दर्शाता है?

Conversion of amount due to a deceased partner into a loan account reflects which principle?

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Correct Answer

A. अलग इकाई दृष्टिकोण

Explanation

Simple Explanation

फर्म और भागीदार को अलग माना जाता है। यही आधार है। / The firm and partner are treated separately. That is the basis.

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Question 77/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹90000 पर 10% ब्याज 9 माह के लिए कितना होगा?

What is the interest on ₹90000 at 10% for 9 months?

Explanation opens after your attempt
Correct Answer

A. ₹6750

Explanation

Simple Explanation

₹90000 × 10% × 9/12 = ₹6750। अवधि का सही उपयोग करें। / ₹90000 × 10% × 9/12 = ₹6750. Use the correct time factor.

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Question 78/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते का क्रेडिट शेष क्या दर्शाता है?

What does the credit balance of a loan account indicate?

Explanation opens after your attempt
Correct Answer

B. फर्म की देयता

Explanation

Simple Explanation

क्रेडिट शेष भुगतान योग्य राशि दर्शाता है। यह देयता है। / A credit balance shows an amount payable. It is a liability.

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Question 79/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ₹30000 का भुगतान ऋण खाते के विरुद्ध किया जाए तो ऋण खाते में क्या होगा?

If ₹30000 is paid against the loan account what happens in the loan account?

Explanation opens after your attempt
Correct Answer

B. डेबिट

Explanation

Simple Explanation

भुगतान से देयता घटती है इसलिए डेबिट किया जाता है। नियम याद रखें। / Payment reduces the liability so the account is debited. Remember the rule.

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Question 80/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज की गणना का आधार सामान्यतः क्या होता है?

Interest on a partner's loan account is generally calculated on what basis?

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Correct Answer

A. ऋण शेष

Explanation

Simple Explanation

ब्याज ऋण शेष राशि पर निकाला जाता है। प्रश्नों में आधार पहचानें। / Interest is computed on the loan balance. Identify the basis in questions.

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Question 81/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार के ऋण खाते का भुगतान विलंबित होने पर कौन सा अतिरिक्त तत्व जुड़ सकता है?

If payment of retiring partner's loan is delayed which additional element may be added?

Explanation opens after your attempt
Correct Answer

B. ब्याज

Explanation

Simple Explanation

विलंब अवधि के लिए ब्याज जोड़ा जा सकता है। अनुबंध देखें। / Interest may be added for the delayed period. Check the agreement.

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Question 82/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹250000 के ऋण खाते पर 12% ब्याज एक वर्ष का कितना होगा?

What is one year's interest on a ₹250000 loan account at 12%?

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Correct Answer

C. ₹30000

Explanation

Simple Explanation

₹250000 का 12% ₹30000 है। प्रतिशत का सही प्रयोग करें। / 12% of ₹250000 is ₹30000. Apply percentages correctly.

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Question 83/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

कौन सा खाता सेवानिवृत्ति के बाद भी जारी रह सकता है?

Which account may continue even after retirement of a partner?

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Correct Answer

C. ऋण खाता

Explanation

Simple Explanation

देय राशि लंबित होने पर ऋण खाता जारी रहता है। यह महत्वपूर्ण अंतर है। / The loan account continues if the amount remains unpaid. This is a key distinction.

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Question 84/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ऋण खाते पर ब्याज 6% और शेष ₹70000 है तो ब्याज कितना होगा?

If loan balance is ₹70000 and interest rate is 6% what is the interest?

Explanation opens after your attempt
Correct Answer

B. ₹4200

Explanation

Simple Explanation

₹70000 का 6% ₹4200 है। त्वरित गणना का अभ्यास करें। / 6% of ₹70000 is ₹4200. Practice quick calculations.

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Question 85/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते को खोलने का कारण क्या है?

Why is a loan account opened for a retiring or deceased partner?

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Correct Answer

A. देय राशि को ऋण रूप में दिखाने हेतु

Explanation

Simple Explanation

देय राशि को अलग ऋण के रूप में दिखाया जाता है। प्रस्तुतीकरण स्पष्ट होता है। / The payable amount is shown separately as a loan. Presentation becomes clear.

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Question 86/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज का भुगतान करने की प्रविष्टि में नकद खाते का क्या होगा?

In payment of interest on loan account what happens to Cash Account?

Explanation opens after your attempt
Correct Answer

B. क्रेडिट

Explanation

Simple Explanation

नकद का भुगतान होने पर नकद क्रेडिट होता है। मूल नियम लागू करें। / Cash is credited when payment is made. Apply the basic rule.

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Question 87/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹180000 के ऋण खाते पर 5% ब्याज कितना होगा?

What is the interest on ₹180000 loan account at 5%?

Explanation opens after your attempt
Correct Answer

B. ₹9000

Explanation

Simple Explanation

₹180000 का 5% ₹9000 है। प्रतिशत प्रश्नों में सावधानी रखें। / 5% of ₹180000 is ₹9000. Be careful with percentage questions.

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Question 88/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते का भुगतान किस प्रभाव को जन्म देता है?

Payment of a partner's loan account causes which effect?

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Correct Answer

A. देयता में कमी

Explanation

Simple Explanation

भुगतान से देयता कम होती है। यह बैलेंस शीट प्रभाव है। / Payment reduces liabilities. This is a balance sheet effect.

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Question 89/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

किस स्थिति में भागीदार का पूंजी खाता सीधे बंद होकर ऋण खाते में बदल सकता है?

In which situation can a partner's capital account be closed and transferred to a loan account?

Explanation opens after your attempt
Correct Answer

B. सेवानिवृत्ति

Explanation

Simple Explanation

सेवानिवृत्ति पर देय राशि ऋण खाते में डाली जा सकती है। यह मानक प्रक्रिया है। / On retirement the due amount may be transferred to a loan account. This is standard practice.

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Question 90/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹400000 के ऋण खाते पर 3% ब्याज कितना होगा?

What is the interest on ₹400000 loan account at 3%?

Explanation opens after your attempt
Correct Answer

B. ₹12000

Explanation

Simple Explanation

₹400000 का 3% ₹12000 है। प्रतिशत की सटीक गणना करें। / 3% of ₹400000 is ₹12000. Calculate percentages accurately.

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Question 91/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज की मान्यता किस लेखांकन अवधारणा से जुड़ी है?

Recognition of interest on a partner's loan account is linked with which accounting concept?

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Correct Answer

A. उपार्जन अवधारणा

Explanation

Simple Explanation

ब्याज देय होने पर मान्यता दी जाती है। यह उपार्जन अवधारणा दर्शाता है। / Interest is recognized when it accrues. This reflects the accrual concept.

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Question 92/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ऋण खाते का शेष ₹110000 है और ब्याज 4% है तो ब्याज कितना होगा?

If loan balance is ₹110000 and interest rate is 4% what is the interest?

Explanation opens after your attempt
Correct Answer

B. ₹4400

Explanation

Simple Explanation

₹110000 का 4% ₹4400 है। गणना को जाँचें। / 4% of ₹110000 is ₹4400. Verify the calculation.

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Question 93/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते का भुगतान किश्तों में होने पर प्रत्येक भुगतान का प्रभाव क्या होगा?

When a loan account is paid in installments what is the effect of each payment?

Explanation opens after your attempt
Correct Answer

B. देयता घटेगी

Explanation

Simple Explanation

हर भुगतान से ऋण शेष कम होता है। इसलिए देयता घटती है। / Each payment reduces the loan balance. Therefore liability decreases.

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Question 94/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार के ऋण खाते पर ब्याज का अंतिम भार किस पर पड़ता है?

Who ultimately bears the interest on a retiring partner's loan account?

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Correct Answer

A. फर्म

Explanation

Simple Explanation

ब्याज फर्म का व्यय है। इसलिए भार फर्म पर पड़ता है। / The interest is an expense of the firm. Hence the burden is borne by the firm.

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Question 95/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹60000 के ऋण खाते पर 15% ब्याज कितना होगा?

What is the interest on ₹60000 loan account at 15%?

Explanation opens after your attempt
Correct Answer

C. ₹9000

Explanation

Simple Explanation

₹60000 का 15% ₹9000 है। उच्च प्रतिशत वाले प्रश्नों का अभ्यास करें। / 15% of ₹60000 is ₹9000. Practice higher percentage questions.

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Question 96/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते का समापन कब होता है?

When is a partner's loan account closed?

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Correct Answer

B. पूरी राशि चुकाने पर

Explanation

Simple Explanation

पूरी देय राशि के भुगतान पर खाता बंद होता है। यह अंतिम निपटान है। / The account closes when the full amount is paid. This is final settlement.

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Question 97/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ऋण खाते पर ब्याज जोड़कर शेष ₹132500 हो गया तो इसका अर्थ क्या है?

If after adding interest the loan balance becomes ₹132500 what does it indicate?

Explanation opens after your attempt
Correct Answer

B. देयता बढ़ी

Explanation

Simple Explanation

ब्याज जोड़ने से देय राशि बढ़ती है। इसलिए देयता बढ़ी है। / Adding interest increases the payable amount. Therefore liability has increased.

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Question 98/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

मृत भागीदार के ऋण खाते पर ब्याज का उद्देश्य क्या है?

What is the purpose of charging interest on a deceased partner's loan account?

Explanation opens after your attempt
Correct Answer

A. भुगतान में विलंब की क्षतिपूर्ति

Explanation

Simple Explanation

देय राशि उपयोग में रहने पर प्रतिफल दिया जाता है। यही ब्याज का उद्देश्य है। / It compensates for use of the payable amount. That is the purpose of interest.

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Question 99/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹75000 के ऋण खाते पर 12% वार्षिक ब्याज कितना होगा?

What is the annual interest on ₹75000 loan account at 12%?

Explanation opens after your attempt
Correct Answer

D. ₹9000

Explanation

Simple Explanation

₹75000 का 12% ₹9000 है। अंतिम उत्तर सावधानी से चुनें। / 12% of ₹75000 is ₹9000. Choose the final answer carefully.

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Question 100/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि सेवानिवृत्त भागीदार के ऋण खाते का प्रारंभिक शेष ₹100000 है और वर्ष के अंत में ₹20000 का भुगतान कर दिया गया तथा 6% वार्षिक ब्याज जोड़ा गया तो अंतिम शेष कितना होगा?

If the opening balance of a retiring partner's loan account is ₹100000 and ₹20000 is paid during the year while 6% annual interest is added then what will be the closing balance?

Explanation opens after your attempt
Correct Answer

B. ₹86000

Explanation

Simple Explanation

ब्याज ₹6000 होगा। अंतिम शेष ₹100000 + ₹6000 - ₹20000 = ₹86000 होगा। / Interest is ₹6000. Closing balance = ₹100000 + ₹6000 - ₹20000 = ₹86000.

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Question 101/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि सेवानिवृत्त भागीदार की देय राशि ₹240000 है और उसका 25% तुरंत चुका दिया गया तो ऋण खाते में कितनी राशि स्थानांतरित होगी?

If the amount due to a retiring partner is ₹240000 and 25% is paid immediately how much will be transferred to the loan account?

Explanation opens after your attempt
Correct Answer

B. ₹180000

Explanation

Simple Explanation

25% भुगतान ₹60000 है। शेष ₹180000 ऋण खाते में जाएगा। / 25% payment is ₹60000. The balance ₹180000 goes to the loan account.

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Question 102/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते पर देय ब्याज को किस प्रकार का व्यय माना जाता है?

Interest payable on a partner's loan account is treated as what type of expense?

Explanation opens after your attempt
Correct Answer

B. राजस्व व्ययRevenue Expenditure

Explanation

Simple Explanation

ब्याज नियमित व्यवसायिक व्यय है। इसे राजस्व व्यय माना जाता है। / Interest is a routine business expense. It is treated as a revenue expenditure.

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Question 103/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि मृत भागीदार की देय राशि ₹175000 है और उसे ऋण खाते में डाला गया तो किस पक्ष में दिखेगी?

If ₹175000 due to a deceased partner is transferred to a loan account on which side will it appear?

Explanation opens after your attempt
Correct Answer

B. देयता पक्षLiabilities Side

Explanation

Simple Explanation

ऋण खाता फर्म की देयता है। इसलिए यह देयता पक्ष में दिखेगा। / A loan account is a liability of the firm. Hence it appears on the liabilities side.

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Question 104/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹96000 के ऋण खाते पर 7.5% वार्षिक ब्याज कितना होगा?

What is the annual interest on a loan account of ₹96000 at 7.5%?

Explanation opens after your attempt
Correct Answer

C. ₹7200

Explanation

Simple Explanation

₹96000 × 7.5% = ₹7200। दशमलव प्रतिशत पर ध्यान दें। / ₹96000 × 7.5% = ₹7200. Pay attention to decimal percentages.

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Question 105/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते के निर्माण का मुख्य उद्देश्य क्या है?

What is the primary purpose of creating a partner's loan account?

Explanation opens after your attempt
Correct Answer

A. भुगतान योग्य राशि को अलग दिखानाTo separately show the payable amount

Explanation

Simple Explanation

इससे देय राशि का स्पष्ट लेखा मिलता है। परीक्षा में यह मूल अवधारणा है। / It provides a clear record of the payable amount. This is a core exam concept.

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Question 106/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹225000 के ऋण खाते पर 8% ब्याज 9 माह के लिए कितना होगा?

What is the interest on ₹225000 at 8% for 9 months?

Explanation opens after your attempt
Correct Answer

B. ₹13500

Explanation

Simple Explanation

₹225000 × 8% × 9/12 = ₹13500। समय अवधि का उपयोग करें। / ₹225000 × 8% × 9/12 = ₹13500. Use the time period correctly.

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Question 107/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

सेवानिवृत्त भागीदार के ऋण खाते पर ब्याज किसे लाभ देता है?

Interest on a retiring partner's loan account benefits whom?

Explanation opens after your attempt
Correct Answer

C. सेवानिवृत्त भागीदारRetiring Partner

Explanation

Simple Explanation

ब्याज उस व्यक्ति को मिलता है जिसकी राशि फर्म में लंबित है। / Interest goes to the person whose amount remains with the firm.

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Question 108/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ऋण खाते में ₹110000 शेष है और ₹30000 का भुगतान कर दिया गया तो नया शेष कितना होगा?

If a loan account has a balance of ₹110000 and ₹30000 is paid what is the new balance?

Explanation opens after your attempt
Correct Answer

B. ₹80000

Explanation

Simple Explanation

₹110000 - ₹30000 = ₹80000। भुगतान से देयता घटती है। / ₹110000 - ₹30000 = ₹80000. Payment reduces the liability.

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Question 109/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹132000 पर 5.5% ब्याज कितना होगा?

What is the interest on ₹132000 at 5.5%?

Explanation opens after your attempt
Correct Answer

B. ₹7260

Explanation

Simple Explanation

₹132000 × 5.5% = ₹7260। गणना सावधानी से करें। / ₹132000 × 5.5% = ₹7260. Calculate carefully.

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Question 110/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

किस स्थिति में ऋण खाते पर ब्याज जोड़ना आवश्यक नहीं होगा?

In which situation may interest on the loan account not be added?

Explanation opens after your attempt
Correct Answer

A. यदि अनुबंध में शून्य ब्याज होIf deed specifies zero interest

Explanation

Simple Explanation

अनुबंध की शर्तें लागू होती हैं। यदि ब्याज शून्य है तो ब्याज नहीं जोड़ा जाएगा। / The deed terms apply. If interest is zero no interest will be added.

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Question 111/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹400000 के ऋण खाते पर 4.25% ब्याज कितना होगा?

What is the interest on ₹400000 at 4.25%?

Explanation opens after your attempt
Correct Answer

C. ₹17000

Explanation

Simple Explanation

₹400000 × 4.25% = ₹17000। दशमलव दरों का अभ्यास करें। / ₹400000 × 4.25% = ₹17000. Practice decimal rates.

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Question 112/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का भुगतान बैंक द्वारा होने पर बैंक खाते की प्रकृति क्या होगी?

When the loan account is settled through bank what will be the effect on Bank Account?

Explanation opens after your attempt
Correct Answer

B. क्रेडिटCredit

Explanation

Simple Explanation

भुगतान होने पर बैंक शेष घटता है। इसलिए बैंक खाता क्रेडिट होता है। / Bank balance decreases on payment. Therefore Bank Account is credited.

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Question 113/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹144000 पर 12.5% वार्षिक ब्याज कितना होगा?

What is the annual interest on ₹144000 at 12.5%?

Explanation opens after your attempt
Correct Answer

C. ₹18000

Explanation

Simple Explanation

₹144000 × 12.5% = ₹18000। भिन्न प्रतिशत को समझें। / ₹144000 × 12.5% = ₹18000. Understand fractional percentages.

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Question 114/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते में ब्याज जोड़ने पर कौन सा खाता डेबिट होता है?

Which account is debited when interest is added to a partner's loan account?

Explanation opens after your attempt
Correct Answer

B. ब्याज खाताInterest Account

Explanation

Simple Explanation

ब्याज व्यय है इसलिए ब्याज खाता डेबिट होता है। / Interest is an expense therefore Interest Account is debited.

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Question 115/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹84000 के ऋण खाते पर 15% ब्याज कितना होगा?

What is the interest on ₹84000 at 15%?

Explanation opens after your attempt
Correct Answer

B. ₹12600

Explanation

Simple Explanation

₹84000 × 15% = ₹12600। प्रतिशत का सही प्रयोग करें। / ₹84000 × 15% = ₹12600. Apply the percentage correctly.

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Question 116/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का शेष बढ़ाने वाला तत्व कौन सा है?

Which factor increases the balance of a loan account?

Explanation opens after your attempt
Correct Answer

B. ब्याज जोड़नाAdding interest

Explanation

Simple Explanation

ब्याज जोड़ने से देय राशि बढ़ती है। / Adding interest increases the amount payable.

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Question 117/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹350000 पर 3.5% ब्याज कितना होगा?

What is the interest on ₹350000 at 3.5%?

Explanation opens after your attempt
Correct Answer

C. ₹12250

Explanation

Simple Explanation

₹350000 × 3.5% = ₹12250। दशमलव प्रतिशत याद रखें। / ₹350000 × 3.5% = ₹12250. Remember decimal percentages.

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Question 118/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

मृत भागीदार के ऋण खाते का अंतिम भुगतान किसे किया जाता है?

To whom is the final payment of a deceased partner's loan account made?

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Correct Answer

C. कानूनी प्रतिनिधिLegal Representative

Explanation

Simple Explanation

मृत भागीदार की राशि उसके कानूनी प्रतिनिधि को दी जाती है। / The amount is paid to the legal representative of the deceased partner.

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Question 119/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹125000 पर 9.6% ब्याज कितना होगा?

What is the interest on ₹125000 at 9.6%?

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Correct Answer

C. ₹12000

Explanation

Simple Explanation

₹125000 × 9.6% = ₹12000। सटीक गणना करें। / ₹125000 × 9.6% = ₹12000. Calculate accurately.

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Question 120/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते की राशि का भुगतान न होने पर उसे क्या माना जाएगा?

If the loan account amount remains unpaid how will it be treated?

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Correct Answer

B. देयताLiability

Explanation

Simple Explanation

जब तक भुगतान नहीं होता यह देयता रहती है। / Until paid it remains a liability.

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Question 121/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹156000 पर 6.25% ब्याज कितना होगा?

What is the interest on ₹156000 at 6.25%?

Explanation opens after your attempt
Correct Answer

B. ₹9750

Explanation

Simple Explanation

₹156000 × 6.25% = ₹9750। भिन्न प्रतिशत का प्रयोग करें। / ₹156000 × 6.25% = ₹9750. Use fractional percentages correctly.

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Question 122/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ऋण खाते का शेष ₹500000 है और 10% भुगतान किया गया तो शेष कितना रहेगा?

If the loan account balance is ₹500000 and 10% is paid what balance remains?

Explanation opens after your attempt
Correct Answer

C. ₹450000

Explanation

Simple Explanation

10% भुगतान ₹50000 है। शेष ₹450000 रहेगा। / 10% payment is ₹50000. Remaining balance is ₹450000.

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Question 123/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का वर्गीकरण किस श्रेणी में किया जाता है?

Under which category is a partner's loan account classified?

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Correct Answer

A. व्यक्तिगत खाताPersonal Account

Explanation

Simple Explanation

यह व्यक्ति से संबंधित खाता है। इसलिए व्यक्तिगत खाता है। / It relates to a person. Therefore it is a personal account.

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Question 124/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹64000 पर 18% ब्याज कितना होगा?

What is the interest on ₹64000 at 18%?

Explanation opens after your attempt
Correct Answer

B. ₹11520

Explanation

Simple Explanation

₹64000 × 18% = ₹11520। प्रतिशत की गणना जाँचें। / ₹64000 × 18% = ₹11520. Check the percentage calculation.

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Question 125/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का भुगतान होने पर कौन सा प्रभाव नहीं होगा?

Which effect will not occur when a loan account is paid?

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Correct Answer

C. लाभ में वृद्धिIncrease in profit

Explanation

Simple Explanation

भुगतान लाभ नहीं बढ़ाता। यह केवल देयता का निपटान है। / Payment does not increase profit. It only settles a liability.

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Question 126/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹275000 पर 4.8% ब्याज कितना होगा?

What is the interest on ₹275000 at 4.8%?

Explanation opens after your attempt
Correct Answer

B. ₹13200

Explanation

Simple Explanation

₹275000 × 4.8% = ₹13200। दशमलव दरों का अभ्यास करें। / ₹275000 × 4.8% = ₹13200. Practice decimal rates.

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Question 127/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ऋण खाते पर ब्याज देय है लेकिन भुगतान नहीं हुआ तो क्या होगा?

If interest on the loan account is due but unpaid what happens?

Explanation opens after your attempt
Correct Answer

B. ऋण खाते में जोड़ा जाएगाAdded to loan account

Explanation

Simple Explanation

अदत्त ब्याज ऋण खाते में जोड़ दिया जाता है। / Unpaid interest is added to the loan account.

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Question 128/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹216000 पर 7.25% ब्याज कितना होगा?

What is the interest on ₹216000 at 7.25%?

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Correct Answer

A. ₹14660

Explanation

Simple Explanation

₹216000 × 7.25% = ₹15660 नहीं बल्कि ध्यान दें। सही गणना ₹15660 है। / ₹216000 × 7.25% = ₹15660. Carefully verify the calculation.

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Question 129/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ब्याज जोड़ने के बाद ऋण खाते का शेष ₹189000 हो गया तो यह क्या दर्शाता है?

If the loan balance becomes ₹189000 after adding interest what does it indicate?

Explanation opens after your attempt
Correct Answer

A. देयता बढ़ीLiability increased

Explanation

Simple Explanation

ब्याज जोड़ने से भुगतान योग्य राशि बढ़ती है। / Adding interest increases the amount payable.

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Question 130/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹180000 पर 13% ब्याज कितना होगा?

What is the interest on ₹180000 at 13%?

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Correct Answer

C. ₹23400

Explanation

Simple Explanation

₹180000 × 13% = ₹23400। प्रतिशत की सटीक गणना करें। / ₹180000 × 13% = ₹23400. Calculate the percentage accurately.

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Question 131/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का भुगतान किस सिद्धांत को प्रभावित नहीं करता?

Settlement of a loan account does not affect which item?

Explanation opens after your attempt
Correct Answer

C. लाभProfit

Explanation

Simple Explanation

मूल भुगतान लाभ को प्रभावित नहीं करता। / Principal repayment does not affect profit.

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Question 132/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹112000 पर 8.5% ब्याज कितना होगा?

What is the interest on ₹112000 at 8.5%?

Explanation opens after your attempt
Correct Answer

B. ₹9520

Explanation

Simple Explanation

₹112000 × 8.5% = ₹9520। सही प्रतिशत लगाएँ। / ₹112000 × 8.5% = ₹9520. Apply the correct percentage.

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Question 133/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

किस परिस्थिति में ऋण खाते का निर्माण नहीं किया जाएगा?

In which circumstance will a loan account not be created?

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Correct Answer

A. पूरी राशि तुरंत चुका दी जाएEntire amount paid immediately

Explanation

Simple Explanation

यदि कोई राशि बकाया नहीं रहती तो ऋण खाता आवश्यक नहीं है। / If no amount remains due a loan account is unnecessary.

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Question 134/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹72000 पर 16% ब्याज कितना होगा?

What is the interest on ₹72000 at 16%?

Explanation opens after your attempt
Correct Answer

B. ₹11520

Explanation

Simple Explanation

₹72000 × 16% = ₹11520। गणना जाँचें। / ₹72000 × 16% = ₹11520. Verify the calculation.

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Question 135/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का बैलेंस बढ़ने का प्रत्यक्ष कारण क्या हो सकता है?

What can directly increase the balance of a loan account?

Explanation opens after your attempt
Correct Answer

A. ब्याज की मान्यताRecognition of interest

Explanation

Simple Explanation

ब्याज जोड़ने से ऋण शेष बढ़ता है। / Recognizing interest increases the loan balance.

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Question 136/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹168000 पर 6.75% ब्याज कितना होगा?

What is the interest on ₹168000 at 6.75%?

Explanation opens after your attempt
Correct Answer

B. ₹11340

Explanation

Simple Explanation

₹168000 × 6.75% = ₹11340। दशमलव प्रतिशत समझें। / ₹168000 × 6.75% = ₹11340. Understand decimal percentages.

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Question 137/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते पर ब्याज का भुगतान होने पर कौन सा खाता डेबिट होगा?

When interest on a loan account is paid which account is debited?

Explanation opens after your attempt
Correct Answer

B. ब्याज देय खाताInterest Payable Account

Explanation

Simple Explanation

देय ब्याज समाप्त करने हेतु ब्याज देय खाता डेबिट होता है। / Interest Payable Account is debited to remove the liability.

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Question 138/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹208000 पर 5.25% ब्याज कितना होगा?

What is the interest on ₹208000 at 5.25%?

Explanation opens after your attempt
Correct Answer

B. ₹10920

Explanation

Simple Explanation

₹208000 × 5.25% = ₹10920। सही गणना करें। / ₹208000 × 5.25% = ₹10920. Calculate correctly.

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Question 139/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते के भुगतान से बैलेंस शीट का कौन सा पक्ष प्रभावित होगा?

Which side of the balance sheet is affected by payment of a loan account?

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Correct Answer

A. देयता पक्षLiabilities Side

Explanation

Simple Explanation

भुगतान से देयता घटती है। इसलिए देयता पक्ष प्रभावित होता है। / Payment reduces liabilities. Therefore the liabilities side is affected.

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Question 140/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹192000 पर 11.5% ब्याज कितना होगा?

What is the interest on ₹192000 at 11.5%?

Explanation opens after your attempt
Correct Answer

B. ₹22080

Explanation

Simple Explanation

₹192000 × 11.5% = ₹22080। प्रतिशत सही लगाएँ। / ₹192000 × 11.5% = ₹22080. Apply the percentage correctly.

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Question 141/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ऋण खाते का शेष ₹275000 है और ₹75000 का भुगतान हो गया तो शेष कितना रहेगा?

If the loan balance is ₹275000 and ₹75000 is paid what balance remains?

Explanation opens after your attempt
Correct Answer

C. ₹200000

Explanation

Simple Explanation

₹275000 - ₹75000 = ₹200000। भुगतान से शेष कम होता है। / ₹275000 - ₹75000 = ₹200000. Payment reduces the balance.

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Question 142/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹88000 पर 12.5% ब्याज कितना होगा?

What is the interest on ₹88000 at 12.5%?

Explanation opens after your attempt
Correct Answer

C. ₹11000

Explanation

Simple Explanation

₹88000 × 12.5% = ₹11000। भिन्न प्रतिशत का उपयोग करें। / ₹88000 × 12.5% = ₹11000. Use fractional percentages.

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Question 143/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते की देयता कब समाप्त होती है?

When does the liability represented by a loan account cease?

Explanation opens after your attempt
Correct Answer

B. पूर्ण भुगतान परOn full payment

Explanation

Simple Explanation

पूर्ण भुगतान होने पर देयता समाप्त होती है। / The liability ends when full payment is made.

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Question 144/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹124000 पर 14% ब्याज कितना होगा?

What is the interest on ₹124000 at 14%?

Explanation opens after your attempt
Correct Answer

C. ₹17360

Explanation

Simple Explanation

₹124000 × 14% = ₹17360। उत्तर की पुष्टि करें। / ₹124000 × 14% = ₹17360. Confirm the answer.

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Question 145/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का शेष यदि लगातार बढ़ रहा हो तो संभावित कारण क्या है?

If a loan account balance keeps increasing what may be the reason?

Explanation opens after your attempt
Correct Answer

A. ब्याज जुड़ रहा हैInterest is being added

Explanation

Simple Explanation

ब्याज जोड़ने से शेष बढ़ सकता है। / Adding interest can increase the balance.

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Question 146/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹152000 पर 7.5% ब्याज कितना होगा?

What is the interest on ₹152000 at 7.5%?

Explanation opens after your attempt
Correct Answer

B. ₹11400

Explanation

Simple Explanation

₹152000 × 7.5% = ₹11400। गणना को जाँचें। / ₹152000 × 7.5% = ₹11400. Check the calculation.

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Question 147/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते को पूंजी खाते से अलग रखने का कारण क्या है?

Why is a loan account kept separate from the capital account?

Explanation opens after your attempt
Correct Answer

A. देयता को स्पष्ट दिखाने हेतुTo clearly show liability

Explanation

Simple Explanation

ऋण खाता अलग देयता को दर्शाता है। / The loan account separately represents a liability.

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Question 148/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹264000 पर 6% ब्याज कितना होगा?

What is the interest on ₹264000 at 6%?

Explanation opens after your attempt
Correct Answer

C. ₹15840

Explanation

Simple Explanation

₹264000 × 6% = ₹15840। प्रतिशत की सटीक गणना करें। / ₹264000 × 6% = ₹15840. Calculate the percentage accurately.

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Question 149/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि सेवानिवृत्त भागीदार के ऋण खाते में ₹320000 शेष है और उस पर 10% ब्याज जोड़ा जाता है तो नया शेष कितना होगा?

If a retiring partner's loan account has a balance of ₹320000 and interest at 10% is added what will be the new balance?

Explanation opens after your attempt
Correct Answer

B. ₹352000

Explanation

Simple Explanation

₹320000 का 10% ₹32000 है। नया शेष ₹352000 होगा। / 10% of ₹320000 is ₹32000. The new balance becomes ₹352000.

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Question 150/150 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

मृत भागीदार की देय राशि का एक भाग तुरंत चुकाकर शेष को ऋण खाते में स्थानांतरित करने का उद्देश्य क्या है?

Why is the remaining amount transferred to a loan account after paying part of the amount due to a deceased partner immediately?

Explanation opens after your attempt
Correct Answer

B. देय शेष को अलग से दर्शाने के लिएTo show the outstanding amount separately

Explanation

Simple Explanation

शेष भुगतान योग्य राशि को स्पष्ट रूप से दिखाने हेतु ऋण खाता बनाया जाता है। / A loan account is created to clearly show the outstanding payable amount.

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