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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 571/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹156000 पर 6.25% ब्याज कितना होगा?

What is the interest on ₹156000 at 6.25%?

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Correct Answer

B. ₹9750

Explanation

Simple Explanation

₹156000 × 6.25% = ₹9750। भिन्न प्रतिशत का प्रयोग करें। / ₹156000 × 6.25% = ₹9750. Use fractional percentages correctly.

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Question 572/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ऋण खाते का शेष ₹500000 है और 10% भुगतान किया गया तो शेष कितना रहेगा?

If the loan account balance is ₹500000 and 10% is paid what balance remains?

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Correct Answer

C. ₹450000

Explanation

Simple Explanation

10% भुगतान ₹50000 है। शेष ₹450000 रहेगा। / 10% payment is ₹50000. Remaining balance is ₹450000.

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Question 573/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का वर्गीकरण किस श्रेणी में किया जाता है?

Under which category is a partner's loan account classified?

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Correct Answer

A. व्यक्तिगत खाताPersonal Account

Explanation

Simple Explanation

यह व्यक्ति से संबंधित खाता है। इसलिए व्यक्तिगत खाता है। / It relates to a person. Therefore it is a personal account.

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Question 574/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹64000 पर 18% ब्याज कितना होगा?

What is the interest on ₹64000 at 18%?

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Correct Answer

B. ₹11520

Explanation

Simple Explanation

₹64000 × 18% = ₹11520। प्रतिशत की गणना जाँचें। / ₹64000 × 18% = ₹11520. Check the percentage calculation.

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Question 575/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का भुगतान होने पर कौन सा प्रभाव नहीं होगा?

Which effect will not occur when a loan account is paid?

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Correct Answer

C. लाभ में वृद्धिIncrease in profit

Explanation

Simple Explanation

भुगतान लाभ नहीं बढ़ाता। यह केवल देयता का निपटान है। / Payment does not increase profit. It only settles a liability.

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Question 576/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹275000 पर 4.8% ब्याज कितना होगा?

What is the interest on ₹275000 at 4.8%?

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Correct Answer

B. ₹13200

Explanation

Simple Explanation

₹275000 × 4.8% = ₹13200। दशमलव दरों का अभ्यास करें। / ₹275000 × 4.8% = ₹13200. Practice decimal rates.

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Question 577/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ऋण खाते पर ब्याज देय है लेकिन भुगतान नहीं हुआ तो क्या होगा?

If interest on the loan account is due but unpaid what happens?

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Correct Answer

B. ऋण खाते में जोड़ा जाएगाAdded to loan account

Explanation

Simple Explanation

अदत्त ब्याज ऋण खाते में जोड़ दिया जाता है। / Unpaid interest is added to the loan account.

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Question 578/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹216000 पर 7.25% ब्याज कितना होगा?

What is the interest on ₹216000 at 7.25%?

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Correct Answer

A. ₹14660

Explanation

Simple Explanation

₹216000 × 7.25% = ₹15660 नहीं बल्कि ध्यान दें। सही गणना ₹15660 है। / ₹216000 × 7.25% = ₹15660. Carefully verify the calculation.

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Question 579/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ब्याज जोड़ने के बाद ऋण खाते का शेष ₹189000 हो गया तो यह क्या दर्शाता है?

If the loan balance becomes ₹189000 after adding interest what does it indicate?

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Correct Answer

A. देयता बढ़ीLiability increased

Explanation

Simple Explanation

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

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Question 580/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹180000 पर 13% ब्याज कितना होगा?

What is the interest on ₹180000 at 13%?

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Correct Answer

C. ₹23400

Explanation

Simple Explanation

₹180000 × 13% = ₹23400। प्रतिशत की सटीक गणना करें। / ₹180000 × 13% = ₹23400. Calculate the percentage accurately.

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