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Accountancy Partner's Loan Account MCQ Questions for Class 12 General

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01 Practice Topic Deceased Partner’s Share 600 MCQs 02 Practice Topic Goodwill Settlement 600 MCQs 03 Practice Topic New Ratios 599 MCQs

Partner's Loan Account Practice Questions

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Question 161/600 Medium 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 स्थानांतरित करने की प्रविष्टि क्या होगी?

What is the entry to transfer deceased partner capital balance to executor loan account?

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Correct Answer

A. मृत साझेदार पूंजी खाता नामे और उत्तराधिकारी ऋण खाता जमाDeceased partner capital debit and executor loan credit

Explanation

Simple Explanation

मृत साझेदार के पूंजी खाते की देय राशि उत्तराधिकारी ऋण में बदली जाती है। इसलिए पूंजी खाता नामे और उत्तराधिकारी ऋण खाता जमा होगा। / The amount due in deceased partner capital account is transferred to executor loan. Therefore capital account is debited and executor loan account is credited.

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Question 162/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि उत्तराधिकारी ऋण खाता ₹100000 है और ₹40000 का भुगतान किया गया तो शेष देनदारी कितनी होगी?

If executor loan account is ₹100000 and ₹40000 is paid what will be the remaining liability?

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Correct Answer

A. ₹60000

Explanation

Simple Explanation

भुगतान से देनदारी घटती है। शेष राशि (100000-40000=60000) होगी। / Payment reduces the liability. The remaining amount is (100000-40000=60000).

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Question 163/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

यदि अवकाशग्रहण साझेदार ऋण पर ब्याज दर समझौते में नहीं दी गई है तो सामान्यतः किस दर का उपयोग किया जाता है?

If interest rate on retiring partner loan is not given in the agreement which rate is generally used?

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Correct Answer

A. 6 प्रतिशत वार्षिक6 percent per annum

Explanation

Simple Explanation

साझेदार द्वारा फर्म को दिए गए ऋण पर सामान्य नियम 6 प्रतिशत वार्षिक माना जाता है। परीक्षा में समझौता न हो तो यही दर उपयोगी होती है। / For loan advanced by a partner to the firm the general rule is 6 percent per annum. In exams use this when no agreement is given.

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Question 164/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण पर ब्याज फर्म के लिए कैसा खर्च माना जाता है?

Interest on retiring partner loan is treated as what kind of expense for the firm?

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Correct Answer

A. लाभ से पहले देय खर्चCharge against profit

Explanation

Simple Explanation

ऋण पर ब्याज फर्म के लिए देय खर्च होता है। इसे लाभ होने या न होने से अलग खर्च माना जाता है। / Interest on loan is an expense payable by the firm. It is treated separately from profit appropriation.

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Question 165/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण खाता कब बंद हो जाता है?

When is retiring partner loan account closed?

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Correct Answer

A. जब पूरा ऋण और देय ब्याज चुका दिया जाएWhen full loan and due interest are paid

Explanation

Simple Explanation

ऋण खाता देनदारी दिखाता है। पूरी मूल राशि और ब्याज चुकाने पर यह बंद हो जाता है। / Loan account shows a liability. It is closed when the full principal and interest due are paid.

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Question 166/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार को अंतिम देय राशि निकालने के बाद उसे ऋण खाते में कब डालते हैं?

After finding final amount due to retiring partner when is it transferred to loan account?

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Correct Answer

A. जब भुगतान तुरंत पूरा नहीं किया जाताWhen full payment is not made immediately

Explanation

Simple Explanation

पूर्ण भुगतान तुरंत न हो तो देय राशि ऋण बन जाती है। यह फर्म की देनदारी के रूप में दर्ज होती है। / If full payment is not made immediately the amount due becomes a loan. It is recorded as a liability of the firm.

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Question 167/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार की अंतिम देय राशि ₹125000 है और ₹25000 नकद दिए गए। ऋण खाते में जमा राशि कितनी होगी?

Final amount due to retiring partner is ₹125000 and ₹25000 is paid in cash. What amount will be credited to loan account?

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Correct Answer

A. ₹100000

Explanation

Simple Explanation

नकद भुगतान घटाने के बाद शेष राशि ऋण खाते में जमा होती है। (125000-25000=100000) होगा। / After deducting cash payment the balance is credited to loan account. (125000-25000=100000).

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Question 168/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण ₹120000 है। वर्ष के अंत में ₹50000 चुकाए गए। भुगतान से पहले 5 प्रतिशत ब्याज जोड़ा गया। कुल भुगतान के बाद शेष ऋण कितना होगा?

Retiring partner loan is ₹120000. At year end ₹50000 is paid. Before payment 5 percent interest is added. What is remaining loan after payment?

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Correct Answer

A. ₹76000

Explanation

Simple Explanation

ब्याज ₹6000 है इसलिए ऋण ₹126000 हो जाएगा। ₹50000 भुगतान के बाद शेष ₹76000 रहेगा। / Interest is ₹6000 so loan becomes ₹126000. After payment of ₹50000 the balance is ₹76000.

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Question 169/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण ₹50000 पर 6 प्रतिशत वार्षिक ब्याज 4 माह के लिए कितना होगा?

What is interest on retiring partner loan of ₹50000 at 6 percent per annum for 4 months?

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Correct Answer

A. ₹1000

Explanation

Simple Explanation

4 माह \( \frac{4}{12} \) वर्ष है। ब्याज \(50000 \times \frac{6}{100} \times \frac{4}{12}=1000\) होगा। / Four months is \( \frac{4}{12} \) year. Interest is \(50000 \times \frac{6}{100} \times \frac{4}{12}=1000\).

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Question 170/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

अवकाशग्रहण साझेदार ऋण खाते में जमा शेष क्या दर्शाता है?

What does a credit balance in retiring partner loan account show?

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Correct Answer

A. फर्म की अवकाशग्रहण साझेदार के प्रति देनदारीFirm liability to retiring partner

Explanation

Simple Explanation

ऋण खाते का जमा शेष बताता है कि फर्म को अभी भुगतान करना है। इसलिए यह देनदारी है। / A credit balance in loan account shows that the firm still has to pay. Therefore it is a liability.

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