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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 591/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ऋण खाते का शेष ₹275000 है और ₹75000 का भुगतान हो गया तो शेष कितना रहेगा?

If the loan balance is ₹275000 and ₹75000 is paid what balance remains?

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Correct Answer

C. ₹200000

Explanation

Simple Explanation

₹275000 - ₹75000 = ₹200000। भुगतान से शेष कम होता है। / ₹275000 - ₹75000 = ₹200000. Payment reduces the balance.

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Question 592/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹88000 पर 12.5% ब्याज कितना होगा?

What is the interest on ₹88000 at 12.5%?

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Correct Answer

C. ₹11000

Explanation

Simple Explanation

₹88000 × 12.5% = ₹11000। भिन्न प्रतिशत का उपयोग करें। / ₹88000 × 12.5% = ₹11000. Use fractional percentages.

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Question 593/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते की देयता कब समाप्त होती है?

When does the liability represented by a loan account cease?

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B. पूर्ण भुगतान परOn full payment

Explanation

Simple Explanation

पूर्ण भुगतान होने पर देयता समाप्त होती है। / The liability ends when full payment is made.

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Question 594/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹124000 पर 14% ब्याज कितना होगा?

What is the interest on ₹124000 at 14%?

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Correct Answer

C. ₹17360

Explanation

Simple Explanation

₹124000 × 14% = ₹17360। उत्तर की पुष्टि करें। / ₹124000 × 14% = ₹17360. Confirm the answer.

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Question 595/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का शेष यदि लगातार बढ़ रहा हो तो संभावित कारण क्या है?

If a loan account balance keeps increasing what may be the reason?

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A. ब्याज जुड़ रहा हैInterest is being added

Explanation

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ब्याज जोड़ने से शेष बढ़ सकता है। / Adding interest can increase the balance.

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Question 596/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹152000 पर 7.5% ब्याज कितना होगा?

What is the interest on ₹152000 at 7.5%?

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Correct Answer

B. ₹11400

Explanation

Simple Explanation

₹152000 × 7.5% = ₹11400। गणना को जाँचें। / ₹152000 × 7.5% = ₹11400. Check the calculation.

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Question 597/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते को पूंजी खाते से अलग रखने का कारण क्या है?

Why is a loan account kept separate from the capital account?

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A. देयता को स्पष्ट दिखाने हेतुTo clearly show liability

Explanation

Simple Explanation

ऋण खाता अलग देयता को दर्शाता है। / The loan account separately represents a liability.

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Question 598/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹264000 पर 6% ब्याज कितना होगा?

What is the interest on ₹264000 at 6%?

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Correct Answer

C. ₹15840

Explanation

Simple Explanation

₹264000 × 6% = ₹15840। प्रतिशत की सटीक गणना करें। / ₹264000 × 6% = ₹15840. Calculate the percentage accurately.

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Question 599/600 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि सेवानिवृत्त भागीदार के ऋण खाते में ₹320000 शेष है और उस पर 10% ब्याज जोड़ा जाता है तो नया शेष कितना होगा?

If a retiring partner's loan account has a balance of ₹320000 and interest at 10% is added what will be the new balance?

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Correct Answer

B. ₹352000

Explanation

Simple Explanation

₹320000 का 10% ₹32000 है। नया शेष ₹352000 होगा। / 10% of ₹320000 is ₹32000. The new balance becomes ₹352000.

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

मृत भागीदार की देय राशि का एक भाग तुरंत चुकाकर शेष को ऋण खाते में स्थानांतरित करने का उद्देश्य क्या है?

Why is the remaining amount transferred to a loan account after paying part of the amount due to a deceased partner immediately?

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Correct Answer

B. देय शेष को अलग से दर्शाने के लिएTo show the outstanding amount separately

Explanation

Simple Explanation

शेष भुगतान योग्य राशि को स्पष्ट रूप से दिखाने हेतु ऋण खाता बनाया जाता है। / A loan account is created to clearly show the outstanding payable amount.

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