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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 251/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

अवकाशग्रहण साझेदार ऋण खाता खोलने का मुख्य उद्देश्य क्या है?

What is the main purpose of opening retiring partner loan account?

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Correct Answer

A. अवैतनिक देय राशि को देनदारी के रूप में दिखानाTo show unpaid amount due as a liability

Explanation

Simple Explanation

जब अवकाशग्रहण साझेदार को पूरी राशि तुरंत नहीं दी जाती तो शेष राशि ऋण बन जाती है। इसे फर्म की देनदारी के रूप में दिखाते हैं। / When the retiring partner is not paid fully at once the balance becomes a loan. It is shown as a liability of the firm.

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Question 252/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

अवकाशग्रहण साझेदार ऋण खाता बैलेंस शीट में कहाँ दिखाया जाता है?

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

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Correct Answer

A. देनदारी पक्ष मेंOn liabilities side

Explanation

Simple Explanation

यह राशि फर्म को अवकाशग्रहण साझेदार को देनी होती है। इसलिए यह देनदारी पक्ष में दिखाई जाती है। / This amount is payable by the firm to the retiring partner. Therefore it is shown on the liabilities side.

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Question 253/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

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

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

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Correct Answer

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

Explanation

Simple Explanation

देय पूंजी राशि को ऋण में बदलते समय पूंजी खाता बंद किया जाता है। इसलिए पूंजी खाता नामे और ऋण खाता जमा होगा। / When the capital amount due is converted into loan the capital account is closed. Therefore capital account is debited and loan account is credited.

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Question 254/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

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

What is the correct entry when retiring partner loan is paid through bank?

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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

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

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Question 255/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि अवकाशग्रहण साझेदार की पूरी देय राशि तुरंत चुका दी जाती है तो ऋण खाते की क्या आवश्यकता है?

If the full amount due to retiring partner is paid immediately what is the need for loan account?

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Correct Answer

A. ऋण खाते की आवश्यकता नहीं होतीLoan account is not required

Explanation

Simple Explanation

पूरी राशि तुरंत चुकाने पर कोई अवैतनिक देनदारी नहीं बचती। इसलिए अलग ऋण खाता नहीं खोला जाता। / If full amount is paid immediately no unpaid liability remains. Therefore a separate loan account is not opened.

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Question 256/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

अवकाशग्रहण साझेदार को ₹180000 देय हैं और ₹50000 तुरंत चुकाए गए। ऋण खाते में कितनी राशि जाएगी?

₹180000 is due to retiring partner and ₹50000 is paid immediately. How much will be transferred to loan account?

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Correct Answer

A. ₹130000

Explanation

Simple Explanation

तुरंत भुगतान घटाने के बाद शेष देय राशि ऋण बनती है। (180000-50000=130000) ऋण खाते में जाएगी। / After deducting immediate payment the remaining amount due becomes loan. (180000-50000=130000) will be transferred to loan account.

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Question 257/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

अवकाशग्रहण साझेदार ऋण ₹110000 है और ब्याज दर 7 प्रतिशत वार्षिक है। एक वर्ष का ब्याज कितना होगा?

Retiring partner loan is ₹110000 and interest rate is 7 percent per annum. What is interest for one year?

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Correct Answer

A. ₹7700

Explanation

Simple Explanation

ब्याज \(110000 \times \frac{7}{100}=7700\) होगा। वार्षिक ब्याज में समय एक वर्ष हो तो सीधे दर लगाएं। / Interest is \(110000 \times \frac{7}{100}=7700\). For one year apply the annual rate directly.

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Question 258/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

अवकाशग्रहण साझेदार ऋण ₹150000 है। 6 प्रतिशत वार्षिक ब्याज 8 माह के लिए कितना होगा?

Retiring partner loan is ₹150000. What is 6 percent per annum interest for 8 months?

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Correct Answer

A. ₹6000

Explanation

Simple Explanation

8 माह \( \frac{8}{12} \) वर्ष है। ब्याज \(150000 \times \frac{6}{100} \times \frac{8}{12}=6000\) होगा। / Eight months is \( \frac{8}{12} \) year. Interest is \(150000 \times \frac{6}{100} \times \frac{8}{12}=6000\).

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Question 259/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण ₹72000 है और ब्याज दर 10 प्रतिशत वार्षिक है। 3 माह का ब्याज कितना होगा?

Loan is ₹72000 and interest rate is 10 percent per annum. What is interest for 3 months?

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Correct Answer

A. ₹1800

Explanation

Simple Explanation

3 माह \( \frac{3}{12} \) वर्ष है। ब्याज \(72000 \times \frac{10}{100} \times \frac{3}{12}=1800\) होगा। / Three months is \( \frac{3}{12} \) year. Interest is \(72000 \times \frac{10}{100} \times \frac{3}{12}=1800\).

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Question 260/600 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

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

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

Explanation opens after your attempt
Correct Answer

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

Explanation

Simple Explanation

मृत साझेदार की देय पूंजी राशि उत्तराधिकारी को देय ऋण बन जाती है। इसलिए पूंजी खाता नामे और उत्तराधिकारी ऋण खाता जमा होगा। / The capital amount due to deceased partner becomes loan payable to executor. Therefore capital account is debited and executor loan account is credited.

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