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 261-270 of 600 questions.
Executor loan account is ₹160000 and ₹65000 is paid. What is the remaining liability?
A. ₹95000
भुगतान देनदारी को घटाता है। (160000-65000=95000) शेष रहेगा। / Payment reduces the liability. (160000-65000=95000) will remain.
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If interest rate on loan is not given in the agreement which rate is generally assumed?
A. 6 प्रतिशत वार्षिक6 percent per annum
साझेदार के ऋण पर सामान्यतः 6 प्रतिशत वार्षिक ब्याज माना जाता है। परीक्षा में दर न हो तो यही नियम उपयोग करें। / Partner loan generally carries interest at 6 percent per annum. Use this rule in exams when rate is not given.
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If the agreement clearly gives the interest rate on loan which rate will apply?
A. समझौते में दी गई दरRate given in agreement
स्पष्ट समझौता होने पर वही दर लागू होती है। सामान्य दर केवल दर न होने पर उपयोग होती है। / When the agreement clearly gives a rate that rate applies. The general rate is used only when no rate is given.
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What is the correct difference between interest and principal payment in loan account?
A. ब्याज खर्च है और मूलधन भुगतान देनदारी घटाता हैInterest is expense and principal payment reduces liability
ब्याज फर्म का खर्च है जबकि मूलधन भुगतान ऋण देनदारी को घटाता है। दोनों को अलग अलग पढ़ें। / Interest is an expense of the firm while principal payment reduces loan liability. Read both separately.
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On which side is installment payment recorded in loan account?
A. नामे पक्षDebit side
किस्त भुगतान से ऋण देनदारी घटती है। इसलिए यह ऋण खाते के नामे पक्ष में दर्ज होता है। / Installment payment reduces loan liability. Therefore it is recorded on the debit side of loan account.
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On which side is interest due recorded in loan account?
A. जमा पक्षCredit side
देय ब्याज से साझेदार को भुगतान योग्य राशि बढ़ती है। इसलिए यह ऋण खाते के जमा पक्ष में लिखा जाता है। / Interest due increases the amount payable to the partner. Therefore it is recorded on the credit side of loan account.
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What does credit balance of retiring partner loan account indicate?
A. फर्म की बाकी देनदारीFirm remaining liability
जमा शेष का अर्थ है कि फर्म को अभी राशि चुकानी है। इसलिए यह बाकी देनदारी दिखाता है। / Credit balance means the firm still has to pay the amount. Therefore it shows remaining liability.
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What is the basic difference between retiring partner loan account and capital account?
A. पूंजी साझेदारी अधिकार दिखाती है और ऋण unpaid देनदारी दिखाता हैCapital shows partnership entitlement and loan shows unpaid liability
अवकाशग्रहण के बाद पूंजी अधिकार का unpaid भाग ऋण बन जाता है। ऋण खाता फर्म की देनदारी बताता है। / After retirement the unpaid part of capital entitlement becomes loan. Loan account shows liability of the firm.
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Loan is ₹140000. After adding 5 percent interest ₹50000 is paid. What is final balance?
A. ₹97000
ब्याज ₹7000 है इसलिए देय राशि ₹147000 होगी। ₹50000 भुगतान के बाद शेष ₹97000 रहेगा। / Interest is ₹7000 so amount due becomes ₹147000. After payment of ₹50000 the balance is ₹97000.
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A. ₹130000
ब्याज न होने पर केवल किस्त घटती है। (220000-90000=130000) शेष ऋण होगा। / If there is no interest only installment is deducted. (220000-90000=130000) is the remaining loan.
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