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 141-150 of 600 questions.
If the loan is ₹36000 and ₹16000 is paid, what will be the new balance?
A. ₹20000
₹36000 से ₹16000 घटाने पर ₹20000 शेष रहेगा। परीक्षा में भुगतान को ऋण से घटाएं। / ₹20000 remains after deducting ₹16000 from ₹36000. Exam tip: deduct payment from the loan.
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Why is interest credited in a retiring partner's loan account?
A. क्योंकि यह साझेदार को देय राशि बढ़ाता हैBecause it increases amount payable to the partner
ब्याज से निवृत्त साझेदार को देय राशि बढ़ती है। परीक्षा में ब्याज को ऋण खाते के क्रेडिट पक्ष में रखें। / Interest increases the amount payable to the retiring partner. Exam tip: place interest on the credit side of the loan account.
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What does cash payment made to a retiring partner do in the loan account?
A. देयता घटाता हैReduces liability
नकद भुगतान से फर्म की देय राशि कम होती है। परीक्षा में नकद जाने पर नकद या बैंक क्रेडिट करें। / Cash payment reduces the amount payable by the firm. Exam tip: credit cash or bank when money goes out.
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Where will the balance of a deceased partner's executor loan account be shown?
A. बैलेंस शीट के दायित्व पक्ष मेंOn liabilities side of balance sheet
प्रतिनिधि को देय राशि फर्म की देयता है। परीक्षा में मृत्यु के मामले में भी दायित्व पक्ष याद रखें। / The amount payable to the executor is a liability of the firm. Exam tip: remember the liabilities side even in case of death.
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A. ₹88000
पूरी देय राशि बकाया है इसलिए पूरा ₹88000 ऋण खाते में जाएगा। परीक्षा में भुगतान न हो तो पूरी देय राशि ऋण होती है। / The whole amount due is unpaid so the full ₹88000 goes to the loan account. Exam tip: if no payment is made, the full due amount becomes loan.
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A. क्योंकि यह लाभ का बंटवारा नहीं बल्कि ऋण का खर्च हैBecause it is loan expense and not appropriation of profit
ऋण ब्याज फर्म का खर्च है न कि लाभ का वितरण। परीक्षा में ब्याज ऑन ऋण और ब्याज ऑन पूंजी अलग रखें। / Interest on loan is an expense of the firm and not distribution of profit. Exam tip: distinguish interest on loan from interest on capital.
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₹125000 is due and ₹75000 is paid immediately. On what base amount will interest on loan be charged?
A. ₹50000
तुरंत भुगतान के बाद ₹50000 ही बकाया ऋण है। परीक्षा में ब्याज केवल बकाया ऋण पर लगाएं। / After immediate payment, only ₹50000 is the outstanding loan. Exam tip: charge interest only on the unpaid loan.
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Which mistake should be avoided while finding the balance of a retiring partner's loan account?
A. भुगतान जोड़ देना और ब्याज घटा देनाAdding payment and deducting interest
भुगतान घटता है और ब्याज बढ़ता है इसलिए उल्टा करना गलत है। परीक्षा में पक्षों को ध्यान से जांचें। / Payment reduces and interest increases the loan so reversing them is wrong. Exam tip: check the sides carefully.
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What is the purpose of a retiring partner's loan account to clearly show?
A. बकाया देय राशि, ब्याज और भुगतानUnpaid amount due, interest, and payment
यह खाता निपटान की पूरी स्थिति दिखाता है। परीक्षा में तीन मुख्य मद याद रखें देय राशि, ब्याज और भुगतान। / This account shows the complete settlement position. Exam tip: remember three main items amount due, interest, and payment.
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Which result is correct after final payment in a retiring partner's loan account?
A. खाता बंद हो जाता हैAccount is closed
अंतिम भुगतान के बाद कोई देयता नहीं बचती और खाता बंद हो जाता है। परीक्षा में अंतिम शेष शून्य होना चाहिए। / After final payment, no liability remains and the account is closed. Exam tip: final balance should be zero.
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