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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 561/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹400000 के ऋण खाते पर 4.25% ब्याज कितना होगा?

What is the interest on ₹400000 at 4.25%?

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Correct Answer

C. ₹17000

Explanation

Simple Explanation

₹400000 × 4.25% = ₹17000। दशमलव दरों का अभ्यास करें। / ₹400000 × 4.25% = ₹17000. Practice decimal rates.

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Question 562/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का भुगतान बैंक द्वारा होने पर बैंक खाते की प्रकृति क्या होगी?

When the loan account is settled through bank what will be the effect on Bank Account?

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Correct Answer

B. क्रेडिटCredit

Explanation

Simple Explanation

भुगतान होने पर बैंक शेष घटता है। इसलिए बैंक खाता क्रेडिट होता है। / Bank balance decreases on payment. Therefore Bank Account is credited.

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Question 563/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹144000 पर 12.5% वार्षिक ब्याज कितना होगा?

What is the annual interest on ₹144000 at 12.5%?

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Correct Answer

C. ₹18000

Explanation

Simple Explanation

₹144000 × 12.5% = ₹18000। भिन्न प्रतिशत को समझें। / ₹144000 × 12.5% = ₹18000. Understand fractional percentages.

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Question 564/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते में ब्याज जोड़ने पर कौन सा खाता डेबिट होता है?

Which account is debited when interest is added to a partner's loan account?

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Correct Answer

B. ब्याज खाताInterest Account

Explanation

Simple Explanation

ब्याज व्यय है इसलिए ब्याज खाता डेबिट होता है। / Interest is an expense therefore Interest Account is debited.

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Question 565/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹84000 के ऋण खाते पर 15% ब्याज कितना होगा?

What is the interest on ₹84000 at 15%?

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Correct Answer

B. ₹12600

Explanation

Simple Explanation

₹84000 × 15% = ₹12600। प्रतिशत का सही प्रयोग करें। / ₹84000 × 15% = ₹12600. Apply the percentage correctly.

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Question 566/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का शेष बढ़ाने वाला तत्व कौन सा है?

Which factor increases the balance of a loan account?

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Correct Answer

B. ब्याज जोड़नाAdding interest

Explanation

Simple Explanation

ब्याज जोड़ने से देय राशि बढ़ती है। / Adding interest increases the amount payable.

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Question 567/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹350000 पर 3.5% ब्याज कितना होगा?

What is the interest on ₹350000 at 3.5%?

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Correct Answer

C. ₹12250

Explanation

Simple Explanation

₹350000 × 3.5% = ₹12250। दशमलव प्रतिशत याद रखें। / ₹350000 × 3.5% = ₹12250. Remember decimal percentages.

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Question 568/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

मृत भागीदार के ऋण खाते का अंतिम भुगतान किसे किया जाता है?

To whom is the final payment of a deceased partner's loan account made?

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C. कानूनी प्रतिनिधिLegal Representative

Explanation

Simple Explanation

मृत भागीदार की राशि उसके कानूनी प्रतिनिधि को दी जाती है। / The amount is paid to the legal representative of the deceased partner.

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Question 569/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹125000 पर 9.6% ब्याज कितना होगा?

What is the interest on ₹125000 at 9.6%?

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Correct Answer

C. ₹12000

Explanation

Simple Explanation

₹125000 × 9.6% = ₹12000। सटीक गणना करें। / ₹125000 × 9.6% = ₹12000. Calculate accurately.

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Question 570/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते की राशि का भुगतान न होने पर उसे क्या माना जाएगा?

If the loan account amount remains unpaid how will it be treated?

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Correct Answer

B. देयताLiability

Explanation

Simple Explanation

जब तक भुगतान नहीं होता यह देयता रहती है। / Until paid it remains a liability.

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