Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
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Showing 61-70 of 600 questions.
A. समझौते वाली दर लगेगीAgreement rate will apply
स्पष्ट समझौता सबसे पहले माना जाता है। परीक्षा में सामान्य नियम तभी लगाएं जब समझौता मौन हो। / A clear agreement is followed first. Exam tip: use the general rule only when the agreement is silent.
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If the partnership agreement is silent about loan interest, which rate is generally taken?
A. छह प्रतिशत प्रतिवर्षSix percent per annum
समझौता मौन हो तो सामान्यतः छह प्रतिशत प्रतिवर्ष ब्याज माना जाता है। परीक्षा में दर और अवधि दोनों ध्यान रखें। / When the agreement is silent, six percent per annum is generally taken. Exam tip: note both rate and period.
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Under which heading does a retiring partner's loan account appear in the balance sheet?
A. दायित्वLiabilities
फर्म को राशि चुकानी है इसलिए यह दायित्व में आता है। परीक्षा में इसे संपत्ति पक्ष में न लिखें। / The firm has to pay the amount, so it appears under liabilities. Exam tip: do not show it on the assets side.
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Why is Profit and Loss Account debited in the entry for interest on a retiring partner's loan?
A. क्योंकि ब्याज फर्म का खर्च हैBecause interest is an expense of the firm
ऋण पर ब्याज फर्म द्वारा वहन किया जाने वाला खर्च है। परीक्षा में खर्च को डेबिट करने का नियम याद रखें। / Interest on loan is an expense borne by the firm. Exam tip: remember that expenses are debited.
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What does crediting a retiring partner's loan account mean?
A. फर्म की देयता बढ़नाIncrease in firm's liability
क्रेडिट करने से उस साझेदार को देय राशि बढ़ती है। परीक्षा में ऋण खाते में क्रेडिट को देयता वृद्धि समझें। / Crediting it increases the amount payable to that partner. Exam tip: understand credit in loan account as increase in liability.
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What does debiting a retiring partner's loan account mean?
A. फर्म की देयता घटनाDecrease in firm's liability
डेबिट करने से ऋण देयता कम होती है। परीक्षा में भुगतान को ऋण खाते के डेबिट से जोड़ें। / Debiting it reduces the loan liability. Exam tip: link payment with debit in the loan account.
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₹100000 is due and half of it is paid immediately. How much will go to the loan account?
A. ₹50000
आधी राशि देने के बाद आधी राशि बकाया रहती है। परीक्षा में शेष देय राशि को ही ऋण मानें। / After paying half, the other half remains unpaid. Exam tip: treat only the remaining payable amount as loan.
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A retiring partner's loan account behaves like which type of account?
A. लेनदार खाताCreditor account
फर्म को निवृत्त साझेदार को राशि देनी होती है इसलिए यह लेनदार खाते जैसा है। परीक्षा में इसे देय खाते की तरह समझें। / The firm has to pay the retiring partner, so it is like a creditor account. Exam tip: treat it as a payable account.
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A. मूलधन और ब्याज दोनोंBoth principal and interest
अंतिम भुगतान में बकाया मूलधन और देय ब्याज दोनों चुकाए जाते हैं। परीक्षा में अंतिम राशि निकालते समय दोनों जोड़ें। / Final payment covers both outstanding principal and due interest. Exam tip: add both while finding final amount.
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If the loan account has ₹35000 balance and ₹15000 is paid, what is the remaining loan?
A. ₹20000
रुपये पैंतीस हजार में से रुपये पंद्रह हजार घटाने पर रुपये बीस हजार बचते हैं। परीक्षा में भुगतान को शेष से घटाएं। / ₹35000 minus ₹15000 leaves ₹20000. Exam tip: deduct payment from the balance.
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