Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
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Showing 461-470 of 600 questions.
A. ₹8400
पहले 4 माह का ब्याज ₹3600 और अगले 8 माह में ₹120000 पर ब्याज ₹4800 है। कुल ब्याज ₹8400 होगा। / Interest for first 4 months is ₹3600 and for next 8 months on ₹120000 is ₹4800. Total interest is ₹8400.
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Payment of ₹50000 includes ₹8000 interest. By how much will principal reduce?
A. ₹42000
किस्त में शामिल ब्याज मूल ऋण नहीं घटाता। मूलधन घटाने वाली राशि (50000-8000=42000) है। / Interest included in installment does not reduce principal loan. Principal reduction is (50000-8000=42000).
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Initial loan is ₹300000. Interest ₹18000 is added and ₹100000 is paid. What is final loan balance?
A. ₹218000
ऋण शेष (300000+18000-100000=218000) होगा। ब्याज जोड़ें और भुगतान घटाएं। / Loan balance is (300000+18000-100000=218000). Add interest and deduct payment.
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A. ₹202500
ब्याज ₹12500 है इसलिए कुल देय ₹262500 होगा। ₹60000 भुगतान के बाद शेष ₹202500 है। / Interest is ₹12500 so total due becomes ₹262500. After ₹60000 payment the balance is ₹202500.
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In which account is unpaid amount due to a deceased partner kept?
A. उत्तराधिकारी ऋण खाताExecutor loan account
मृत साझेदार की राशि उसके उत्तराधिकारी को देय होती है। भुगतान स्थगित हो तो इसे उत्तराधिकारी ऋण खाते में रखते हैं। / The deceased partner amount is payable to his executor. If payment is deferred it is kept in executor loan account.
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A. उत्तराधिकारी ऋण खाताExecutor loan account
देय राशि उत्तराधिकारी के लिए फर्म की देनदारी बनती है। इसलिए उत्तराधिकारी ऋण खाता जमा होता है। / The amount due becomes a liability of the firm to the executor. Therefore executor loan account is credited.
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Executor loan is ₹140000. ₹56000 is paid and ₹8400 interest is credited. What is final balance?
A. ₹92400
अंतिम शेष (140000+8400-56000=92400) होगा। ब्याज देनदारी बढ़ाता है और भुगतान घटाता है। / Final balance is (140000+8400-56000=92400). Interest increases liability and payment reduces it.
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What is 6 percent per annum interest for 10 months on executor loan of ₹96000?
A. ₹4800
10 माह \( \frac{10}{12} \) वर्ष है। ब्याज \(96000 \times \frac{6}{100} \times \frac{10}{12}=4800\) होगा। / Ten months is \( \frac{10}{12} \) year. Interest is \(96000 \times \frac{6}{100} \times \frac{10}{12}=4800\).
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If payment is wrongly recorded on credit side of loan account what will happen?
A. देनदारी अधिक दिखाई देगीLiability will be overstated
भुगतान ऋण खाते के नामे पक्ष में होना चाहिए। जमा पक्ष में लिखने से देनदारी गलत रूप से बढ़ जाती है। / Payment should be on debit side of loan account. Recording it on credit side wrongly increases liability.
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A. ऋण शेष कम दिखेगाLoan balance will be understated
ब्याज देय राशि को बढ़ाता है। इसे छोड़ने से ऋण देनदारी कम दिखाई देगी। / Interest increases amount payable. Omitting it will understate the loan liability.
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