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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 581/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का भुगतान किस सिद्धांत को प्रभावित नहीं करता?

Settlement of a loan account does not affect which item?

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Correct Answer

C. लाभProfit

Explanation

Simple Explanation

मूल भुगतान लाभ को प्रभावित नहीं करता। / Principal repayment does not affect profit.

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Question 582/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹112000 पर 8.5% ब्याज कितना होगा?

What is the interest on ₹112000 at 8.5%?

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Correct Answer

B. ₹9520

Explanation

Simple Explanation

₹112000 × 8.5% = ₹9520। सही प्रतिशत लगाएँ। / ₹112000 × 8.5% = ₹9520. Apply the correct percentage.

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Question 583/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

किस परिस्थिति में ऋण खाते का निर्माण नहीं किया जाएगा?

In which circumstance will a loan account not be created?

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A. पूरी राशि तुरंत चुका दी जाएEntire amount paid immediately

Explanation

Simple Explanation

यदि कोई राशि बकाया नहीं रहती तो ऋण खाता आवश्यक नहीं है। / If no amount remains due a loan account is unnecessary.

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Question 584/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹72000 पर 16% ब्याज कितना होगा?

What is the interest on ₹72000 at 16%?

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Correct Answer

B. ₹11520

Explanation

Simple Explanation

₹72000 × 16% = ₹11520। गणना जाँचें। / ₹72000 × 16% = ₹11520. Verify the calculation.

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Question 585/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का बैलेंस बढ़ने का प्रत्यक्ष कारण क्या हो सकता है?

What can directly increase the balance of a loan account?

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Correct Answer

A. ब्याज की मान्यताRecognition of interest

Explanation

Simple Explanation

ब्याज जोड़ने से ऋण शेष बढ़ता है। / Recognizing interest increases the loan balance.

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Question 586/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹168000 पर 6.75% ब्याज कितना होगा?

What is the interest on ₹168000 at 6.75%?

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Correct Answer

B. ₹11340

Explanation

Simple Explanation

₹168000 × 6.75% = ₹11340। दशमलव प्रतिशत समझें। / ₹168000 × 6.75% = ₹11340. Understand decimal percentages.

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Question 587/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते पर ब्याज का भुगतान होने पर कौन सा खाता डेबिट होगा?

When interest on a loan account is paid which account is debited?

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Correct Answer

B. ब्याज देय खाताInterest Payable Account

Explanation

Simple Explanation

देय ब्याज समाप्त करने हेतु ब्याज देय खाता डेबिट होता है। / Interest Payable Account is debited to remove the liability.

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Question 588/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹208000 पर 5.25% ब्याज कितना होगा?

What is the interest on ₹208000 at 5.25%?

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Correct Answer

B. ₹10920

Explanation

Simple Explanation

₹208000 × 5.25% = ₹10920। सही गणना करें। / ₹208000 × 5.25% = ₹10920. Calculate correctly.

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Question 589/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते के भुगतान से बैलेंस शीट का कौन सा पक्ष प्रभावित होगा?

Which side of the balance sheet is affected by payment of a loan account?

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Correct Answer

A. देयता पक्षLiabilities Side

Explanation

Simple Explanation

भुगतान से देयता घटती है। इसलिए देयता पक्ष प्रभावित होता है। / Payment reduces liabilities. Therefore the liabilities side is affected.

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Question 590/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹192000 पर 11.5% ब्याज कितना होगा?

What is the interest on ₹192000 at 11.5%?

Explanation opens after your attempt
Correct Answer

B. ₹22080

Explanation

Simple Explanation

₹192000 × 11.5% = ₹22080। प्रतिशत सही लगाएँ। / ₹192000 × 11.5% = ₹22080. Apply the percentage correctly.

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