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 271-280 of 600 questions.
What is the main effect of amount paid in loan account?
A. देय ऋण घटता हैLoan payable decreases
भुगतान से फर्म की देनदारी घटती है। इसलिए भुगतान ऋण खाते में नामे किया जाता है। / Payment reduces the liability of the firm. Therefore payment is debited in loan account.
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What is the main effect of adding interest in loan account?
A. देय राशि बढ़ती हैAmount payable increases
ब्याज साझेदार को अतिरिक्त देय राशि है। इसलिए ऋण खाते का जमा शेष बढ़ जाता है। / Interest is an additional amount payable to the partner. Therefore credit balance of loan account increases.
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If the executor of deceased partner is paid in installments which account will be used?
A. उत्तराधिकारी ऋण खाताExecutor loan account
किस्तों में भुगतान के लिए unpaid देय राशि को उत्तराधिकारी ऋण खाते में रखा जाता है। हर किस्त इस देनदारी को घटाती है। / For installment payment the unpaid amount due is kept in executor loan account. Each installment reduces this liability.
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What is 6 percent per annum interest for 4 months on executor loan of ₹125000?
A. ₹2500
4 माह \( \frac{4}{12} \) वर्ष है। ब्याज \(125000 \times \frac{6}{100} \times \frac{4}{12}=2500\) होगा। / Four months is \( \frac{4}{12} \) year. Interest is \(125000 \times \frac{6}{100} \times \frac{4}{12}=2500\).
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A. ₹180000
मूलधन भुगतान सीधे ऋण घटाता है। (300000-120000=180000) शेष मूल ऋण है। / Principal payment directly reduces the loan. (300000-120000=180000) is remaining principal loan.
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A. ₹5000
पहले 5 माह पूरा ₹200000 बकाया था। ब्याज \(200000 \times \frac{6}{100} \times \frac{5}{12}=5000\) होगा। / For the first 5 months full ₹200000 was outstanding. Interest is \(200000 \times \frac{6}{100} \times \frac{5}{12}=5000\).
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A. ₹150000
₹50000 मूलधन भुगतान के बाद बकाया ₹150000 रह जाता है। अगले 7 माह का ब्याज इसी पर लगेगा। / After principal payment of ₹50000 the outstanding balance becomes ₹150000. Interest for next 7 months is charged on this amount.
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If due interest is not paid immediately what is its accounting treatment?
A. इसे ऋण खाते में जमा किया जाएगाIt will be credited to loan account
देय ब्याज unpaid रहने पर भी फर्म की देनदारी है। इसे ऋण खाते में जमा करके देय राशि बढ़ाई जाती है। / Due interest is a liability of the firm even if unpaid. It is credited to loan account to increase amount payable.
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Retiring partner loan account is considered what type of account?
A. व्यक्तिगत खाताPersonal account
यह किसी व्यक्ति को देय राशि दिखाता है। इसलिए इसका स्वभाव व्यक्तिगत खाते जैसा होता है। / It shows amount payable to a person. Therefore its nature is like a personal account.
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According to personal account rule when will retiring partner loan account be credited?
A. जब फर्म पर देय राशि बढ़ेWhen amount payable by firm increases
फर्म जब साझेदार को अधिक देय होती है तो ऋण खाता जमा होता है। यह देनदारी बढ़ने का संकेत है। / When the firm owes more to the partner the loan account is credited. It shows increase in liability.
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