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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 201/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

अवकाशग्रहण साझेदार ऋण खाता खोलने का मुख्य कारण क्या है?

What is the main reason for opening retiring partner loan account?

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Correct Answer

A. अवकाशग्रहण साझेदार की unpaid देय राशि दिखानाTo show unpaid amount due to retiring partner

Explanation

Simple Explanation

जब अंतिम देय राशि तुरंत नहीं चुकाई जाती तो वह ऋण बन जाती है। इसलिए इसे अलग ऋण खाते में दिखाते हैं। / When final amount due is not paid immediately it becomes a loan. Therefore it is shown in a separate loan account.

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Question 202/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

अवकाशग्रहण साझेदार की अंतिम देय राशि कब ऋण खाते में स्थानांतरित की जाती है?

When is the final amount due to a retiring partner transferred to loan account?

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Correct Answer

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

Explanation

Simple Explanation

पूंजी खाते में सभी समायोजन के बाद यदि राशि unpaid रहती है तो उसे ऋण खाते में भेजते हैं। यह फर्म की देनदारी होती है। / After all capital adjustments if the amount remains unpaid it is transferred to loan account. It becomes a liability of the firm.

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Question 203/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

अवकाशग्रहण साझेदार ऋण खाता बैलेंस शीट में किस रूप में दिखता है?

How is retiring partner loan account shown in the balance sheet?

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Correct Answer

A. देनदारी के रूप मेंAs a liability

Explanation

Simple Explanation

ऋण खाता बताता है कि फर्म को अवकाशग्रहण साझेदार को भुगतान करना है। इसलिए यह देनदारी है। / The loan account shows that the firm has to pay the retiring partner. Hence it is a liability.

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Question 204/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

पूंजी खाते से अवकाशग्रहण साझेदार ऋण खाते में राशि भेजने की सही प्रविष्टि क्या है?

What is the correct entry to transfer amount from capital account to retiring partner loan account?

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Correct Answer

A. अवकाशग्रहण साझेदार पूंजी खाता नामे और अवकाशग्रहण साझेदार ऋण खाता जमाRetiring partner capital debit and retiring partner loan credit

Explanation

Simple Explanation

पूंजी खाते की देय राशि को ऋण में बदलते हैं। इसलिए पूंजी खाता नामे और ऋण खाता जमा होता है। / The amount due in capital account is converted into a loan. Therefore capital account is debited and loan account is credited.

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Question 205/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

अवकाशग्रहण साझेदार ऋण पर ब्याज जोड़ने की सही प्रविष्टि कौन सी है?

Which is the correct entry for adding interest on retiring partner loan?

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Correct Answer

A. ऋण पर ब्याज खाता नामे और अवकाशग्रहण साझेदार ऋण खाता जमाInterest on loan debit and retiring partner loan credit

Explanation

Simple Explanation

ब्याज फर्म का खर्च है और साझेदार को देय राशि बढ़ाता है। इसलिए ब्याज खाता नामे और ऋण खाता जमा होता है। / Interest is an expense for the firm and increases amount payable to the partner. Hence interest account is debited and loan account is credited.

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Question 206/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

अवकाशग्रहण साझेदार ऋण की राशि बैंक से चुकाने की प्रविष्टि क्या होगी?

What is the entry for paying retiring partner loan through bank?

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Correct Answer

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

Explanation

Simple Explanation

भुगतान से ऋण देनदारी घटती है और बैंक भी घटता है। इसलिए ऋण खाता नामे और बैंक खाता जमा होगा। / Payment reduces loan liability and bank balance. Therefore loan account is debited and bank account is credited.

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Question 207/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

अवकाशग्रहण साझेदार को ₹150000 देय हैं और ₹60000 तुरंत चुकाए गए। ऋण खाते में कितनी राशि जाएगी?

₹150000 is due to retiring partner and ₹60000 is paid immediately. How much will go to loan account?

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Correct Answer

A. ₹90000

Explanation

Simple Explanation

तुरंत भुगतान घटाने के बाद शेष राशि ऋण बनती है। (150000-60000=90000) ऋण खाते में जाएगी। / After deducting immediate payment the balance becomes loan. (150000-60000=90000) will go to loan account.

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Question 208/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

अवकाशग्रहण साझेदार ऋण ₹75000 है और ब्याज दर 8 प्रतिशत वार्षिक है। एक वर्ष का ब्याज कितना होगा?

Retiring partner loan is ₹75000 and interest rate is 8 percent per annum. What is interest for one year?

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Correct Answer

A. ₹6000

Explanation

Simple Explanation

ब्याज \(75000 \times \frac{8}{100}=6000\) होगा। वार्षिक ब्याज में समय एक वर्ष हो तो अलग समय गुणक नहीं लगता। / Interest is \(75000 \times \frac{8}{100}=6000\). For one year no separate time fraction is needed.

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Question 209/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

अवकाशग्रहण साझेदार ऋण ₹96000 है। 5 प्रतिशत वार्षिक ब्याज 3 माह के लिए कितना होगा?

Retiring partner loan is ₹96000. What is interest at 5 percent per annum for 3 months?

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Correct Answer

A. ₹1200

Explanation

Simple Explanation

3 माह \( \frac{3}{12} \) वर्ष है। ब्याज \(96000 \times \frac{5}{100} \times \frac{3}{12}=1200\) होगा। / Three months is \( \frac{3}{12} \) year. Interest is \(96000 \times \frac{5}{100} \times \frac{3}{12}=1200\).

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Question 210/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

अवकाशग्रहण साझेदार ऋण ₹120000 है। 6 प्रतिशत वार्षिक ब्याज 9 माह के लिए कितना होगा?

Retiring partner loan is ₹120000. What is interest at 6 percent per annum for 9 months?

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Correct Answer

A. ₹5400

Explanation

Simple Explanation

9 माह \( \frac{9}{12} \) वर्ष है। ब्याज \(120000 \times \frac{6}{100} \times \frac{9}{12}=5400\) होगा। / Nine months is \( \frac{9}{12} \) year. Interest is \(120000 \times \frac{6}{100} \times \frac{9}{12}=5400\).

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