Class 12 Accountancy - Reconstitution - Retirement or Death of a Partner Medium Quiz

Accountancy Reconstitution Retirement or Death of a Partner Medium Class 12 Level 27

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Question 1/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

प्रवेश के समय सामान्य रिजर्व ₹96000 है। पुराने साझेदार अ और ब 5:3 में हैं। अ को कितना क्रेडिट होगा?

At admission General Reserve is ₹96000. Old partners A and B share 5:3. How much will be credited to A?

Explanation opens after your attempt
Correct Answer

A. ₹60000₹60000

Step 1

Concept

General Reserve is shared among old partners in old ratio. A share is ₹96000 × 5/8 = ₹60000.

Step 2

Why this answer is correct

The correct answer is A. ₹60000 / ₹60000. General Reserve is shared among old partners in old ratio. A share is ₹96000 × 5/8 = ₹60000.

Step 3

Exam Tip

सामान्य रिजर्व पुराने साझेदारों में पुराने अनुपात से बांटा जाता है। अ का हिस्सा ₹96000 × 5/8 = ₹60000 है।

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Question 2/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

लाभ हानि खाते का क्रेडिट शेष ₹45000 है। पुराने साझेदार अ और ब 4:1 में हैं। ब का हिस्सा क्या होगा?

Profit and Loss Account has credit balance ₹45000. Old partners A and B share 4:1. What is B share?

Explanation opens after your attempt
Correct Answer

B. ₹9000₹9000

Step 1

Concept

Credit balance is accumulated profit and is distributed in old ratio. B share is ₹45000 × 1/5 = ₹9000.

Step 2

Why this answer is correct

The correct answer is B. ₹9000 / ₹9000. Credit balance is accumulated profit and is distributed in old ratio. B share is ₹45000 × 1/5 = ₹9000.

Step 3

Exam Tip

क्रेडिट शेष संचित लाभ है और पुराने अनुपात में बांटा जाता है। ब का हिस्सा ₹45000 × 1/5 = ₹9000 है।

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Question 3/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

अ ब और स पुराने साझेदार 2:3:4 में हैं। रिजर्व फंड ₹108000 है। स को कितना क्रेडिट होगा?

A B and C are old partners sharing 2:3:4. Reserve Fund is ₹108000. How much will be credited to C?

Explanation opens after your attempt
Correct Answer

C. ₹48000₹48000

Step 1

Concept

C share is 4/9. ₹108000 × 4/9 = ₹48000 will be credited.

Step 2

Why this answer is correct

The correct answer is C. ₹48000 / ₹48000. C share is 4/9. ₹108000 × 4/9 = ₹48000 will be credited.

Step 3

Exam Tip

स का हिस्सा 4/9 है। ₹108000 × 4/9 = ₹48000 क्रेडिट होगा।

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Question 4/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

लाभ हानि खाते का डेबिट शेष ₹36000 है। पुराने साझेदार अ और ब 7:5 में हैं। अ को कितना डेबिट होगा?

Profit and Loss Account has debit balance ₹36000. Old partners A and B share 7:5. How much will be debited to A?

Explanation opens after your attempt
Correct Answer

A. ₹21000₹21000

Step 1

Concept

Debit balance is accumulated loss. A share is ₹36000 × 7/12 = ₹21000 debited.

Step 2

Why this answer is correct

The correct answer is A. ₹21000 / ₹21000. Debit balance is accumulated loss. A share is ₹36000 × 7/12 = ₹21000 debited.

Step 3

Exam Tip

डेबिट शेष संचित हानि है। अ का हिस्सा ₹36000 × 7/12 = ₹21000 डेबिट होगा।

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Question 5/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

कामगार क्षतिपूर्ति रिजर्व ₹76000 है और कोई दावा नहीं है। प्रवेश पर क्या होगा?

Workmen Compensation Reserve is ₹76000 and there is no claim. What happens on admission?

Explanation opens after your attempt
Correct Answer

A. पूरा रिजर्व पुराने साझेदारों में पुराने अनुपात से बांटेगाFull reserve is distributed among old partners in old ratio

Step 1

Concept

When there is no claim this reserve is like accumulated profit. The full reserve is shared among old partners in old ratio.

Step 2

Why this answer is correct

The correct answer is A. पूरा रिजर्व पुराने साझेदारों में पुराने अनुपात से बांटेगा / Full reserve is distributed among old partners in old ratio. When there is no claim this reserve is like accumulated profit. The full reserve is shared among old partners in old ratio.

Step 3

Exam Tip

कोई दावा न हो तो यह रिजर्व संचित लाभ जैसा है। पूरा रिजर्व पुराने साझेदारों में पुराने अनुपात से बांटा जाता है।

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Question 6/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

कामगार क्षतिपूर्ति रिजर्व ₹95000 है और दावा ₹35000 है। पुराने साझेदारों में कितनी राशि बांटी जाएगी?

Workmen Compensation Reserve is ₹95000 and claim is ₹35000. What amount will be distributed among old partners?

Explanation opens after your attempt
Correct Answer

C. ₹60000₹60000

Step 1

Concept

First the claim is adjusted against the reserve. The balance ₹95000 - ₹35000 = ₹60000 will be distributed.

Step 2

Why this answer is correct

The correct answer is C. ₹60000 / ₹60000. First the claim is adjusted against the reserve. The balance ₹95000 - ₹35000 = ₹60000 will be distributed.

Step 3

Exam Tip

पहले दावा रिजर्व से समायोजित किया जाता है। बची राशि ₹95000 - ₹35000 = ₹60000 बांटी जाएगी।

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Question 7/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

कामगार क्षतिपूर्ति रिजर्व ₹42000 है और दावा भी ₹42000 है। पुराने साझेदारों में कितनी राशि जाएगी?

Workmen Compensation Reserve is ₹42000 and claim is also ₹42000. What amount will go to old partners?

Explanation opens after your attempt
Correct Answer

C. शून्यZero

Step 1

Concept

The claim and reserve are equal so the full reserve is adjusted against claim. Nothing is distributed among old partners.

Step 2

Why this answer is correct

The correct answer is C. शून्य / Zero. The claim and reserve are equal so the full reserve is adjusted against claim. Nothing is distributed among old partners.

Step 3

Exam Tip

दावा और रिजर्व बराबर हैं इसलिए पूरा रिजर्व दावे में समायोजित हो जाएगा। पुराने साझेदारों में कुछ नहीं बांटा जाएगा।

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Question 8/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

निवेश उतार चढ़ाव रिजर्व ₹50000 है। निवेश का पुस्तक मूल्य ₹200000 और बाजार मूल्य ₹182000 है। पुराने साझेदारों में कितनी राशि बांटेगी?

Investment Fluctuation Reserve is ₹50000. Book value of investments is ₹200000 and market value is ₹182000. What amount will be distributed among old partners?

Explanation opens after your attempt
Correct Answer

B. ₹32000₹32000

Step 1

Concept

Investment loss is ₹18000 and will be deducted from reserve. Remaining ₹32000 is shared among old partners.

Step 2

Why this answer is correct

The correct answer is B. ₹32000 / ₹32000. Investment loss is ₹18000 and will be deducted from reserve. Remaining ₹32000 is shared among old partners.

Step 3

Exam Tip

निवेश हानि ₹18000 है जिसे रिजर्व से घटाया जाएगा। बची राशि ₹32000 पुराने साझेदारों में बांटेगी।

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Question 9/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

पूंजी रिजर्व ₹44000 है और पुराने साझेदार 8:3 में हैं। दूसरे साझेदार को कितना क्रेडिट होगा?

Capital Reserve is ₹44000 and old partners share 8:3. How much will be credited to the second partner?

Explanation opens after your attempt
Correct Answer

B. ₹12000₹12000

Step 1

Concept

Capital Reserve is treated as accumulated profit of old partners. Second partner share is ₹44000 × 3/11 = ₹12000.

Step 2

Why this answer is correct

The correct answer is B. ₹12000 / ₹12000. Capital Reserve is treated as accumulated profit of old partners. Second partner share is ₹44000 × 3/11 = ₹12000.

Step 3

Exam Tip

पूंजी रिजर्व पुराने साझेदारों का संचित लाभ माना जाता है। दूसरे साझेदार का हिस्सा ₹44000 × 3/11 = ₹12000 है।

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Question 10/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

अ ब और स 5:2:1 में हैं। पूंजी रिजर्व ₹64000 है। ब का हिस्सा क्या होगा?

A B and C share 5:2:1. Capital Reserve is ₹64000. What is B share?

Explanation opens after your attempt
Correct Answer

B. ₹16000₹16000

Step 1

Concept

B share is 2/8. ₹64000 × 2/8 = ₹16000.

Step 2

Why this answer is correct

The correct answer is B. ₹16000 / ₹16000. B share is 2/8. ₹64000 × 2/8 = ₹16000.

Step 3

Exam Tip

ब का हिस्सा 2/8 है। ₹64000 × 2/8 = ₹16000 होगा।

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Question 11/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

विज्ञापन सस्पेंस खाता ₹35000 है। प्रवेश के समय इसका उपचार क्या होगा?

Advertisement Suspense Account is ₹35000. What is its treatment at admission?

Explanation opens after your attempt
Correct Answer

A. पुराने साझेदारों को पुराने अनुपात में डेबिटDebit old partners in old ratio

Step 1

Concept

Advertisement Suspense is a fictitious or deferred asset. When written off old partners are debited like a loss.

Step 2

Why this answer is correct

The correct answer is A. पुराने साझेदारों को पुराने अनुपात में डेबिट / Debit old partners in old ratio. Advertisement Suspense is a fictitious or deferred asset. When written off old partners are debited like a loss.

Step 3

Exam Tip

विज्ञापन सस्पेंस काल्पनिक या स्थगित संपत्ति है। इसे लिखने पर पुराने साझेदारों को हानि की तरह डेबिट किया जाता है।

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Question 12/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

प्रारंभिक व्यय ₹24000 है और पुराने साझेदार 7:1 में हैं। पहले साझेदार को कितना डेबिट होगा?

Preliminary Expenses are ₹24000 and old partners share 7:1. How much will be debited to the first partner?

Explanation opens after your attempt
Correct Answer

A. ₹21000₹21000

Step 1

Concept

Writing off Preliminary Expenses works like accumulated loss. First partner share is ₹24000 × 7/8 = ₹21000.

Step 2

Why this answer is correct

The correct answer is A. ₹21000 / ₹21000. Writing off Preliminary Expenses works like accumulated loss. First partner share is ₹24000 × 7/8 = ₹21000.

Step 3

Exam Tip

प्रारंभिक व्यय लिखने पर संचित हानि जैसा प्रभाव होता है। पहले साझेदार का हिस्सा ₹24000 × 7/8 = ₹21000 है।

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Question 13/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

यदि पुराना रिजर्व बांटा नहीं गया तो नया साझेदार किसमें अनुचित हिस्सा पा सकता है?

If old reserve is not distributed what may the new partner unfairly share?

Explanation opens after your attempt
Correct Answer

A. पुराने लाभ मेंIn old profit

Step 1

Concept

Old reserve is profit before admission. If not distributed the new partner may later share old profit.

Step 2

Why this answer is correct

The correct answer is A. पुराने लाभ में / In old profit. Old reserve is profit before admission. If not distributed the new partner may later share old profit.

Step 3

Exam Tip

पुराना रिजर्व प्रवेश से पहले का लाभ है। इसे न बांटने पर नया साझेदार बाद में पुराने लाभ में हिस्सा पा सकता है।

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Question 14/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

अ ब और स 3:1:2 में हैं। लाभ हानि डेबिट शेष ₹48000 है। स को कितना डेबिट होगा?

A B and C share 3:1:2. Profit and Loss debit balance is ₹48000. How much will be debited to C?

Explanation opens after your attempt
Correct Answer

C. ₹16000₹16000

Step 1

Concept

C share is 2/6. ₹48000 × 2/6 = ₹16000 will be debited.

Step 2

Why this answer is correct

The correct answer is C. ₹16000 / ₹16000. C share is 2/6. ₹48000 × 2/6 = ₹16000 will be debited.

Step 3

Exam Tip

स का हिस्सा 2/6 है। ₹48000 × 2/6 = ₹16000 डेबिट होगा।

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Question 15/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

पुराने साझेदार 7:2:3 में हैं और सामान्य रिजर्व ₹96000 है। दूसरे साझेदार को कितना क्रेडिट होगा?

Old partners share 7:2:3 and General Reserve is ₹96000. How much will be credited to the second partner?

Explanation opens after your attempt
Correct Answer

B. ₹16000₹16000

Step 1

Concept

Second partner share is 2/12. ₹96000 × 2/12 = ₹16000.

Step 2

Why this answer is correct

The correct answer is B. ₹16000 / ₹16000. Second partner share is 2/12. ₹96000 × 2/12 = ₹16000.

Step 3

Exam Tip

दूसरे साझेदार का हिस्सा 2/12 है। ₹96000 × 2/12 = ₹16000 होगा।

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Question 16/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

सामान्य रिजर्व ₹72000 है और पुराने साझेदार 7:2 में हैं। यदि गलती से बराबर बांट दिया गया तो किसे नुकसान होगा?

General Reserve is ₹72000 and old partners share 7:2. If it is wrongly shared equally who will lose?

Explanation opens after your attempt
Correct Answer

A. 7 भाग वाला साझेदारPartner with 7 parts

Step 1

Concept

Correct shares are ₹56000 and ₹16000 but equal sharing gives ₹36000 each. The partner with 7 parts loses ₹20000.

Step 2

Why this answer is correct

The correct answer is A. 7 भाग वाला साझेदार / Partner with 7 parts. Correct shares are ₹56000 and ₹16000 but equal sharing gives ₹36000 each. The partner with 7 parts loses ₹20000.

Step 3

Exam Tip

सही हिस्से ₹56000 और ₹16000 हैं पर बराबर बांटने पर ₹36000 प्रत्येक मिलेंगे। 7 भाग वाले को ₹20000 कम मिलेंगे।

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Question 17/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

बीमा रिजर्व ₹38000 है और कोई संबंधित दावा नहीं है। प्रवेश पर इसका उपचार क्या होगा?

Insurance Reserve is ₹38000 and there is no related claim. What is its treatment on admission?

Explanation opens after your attempt
Correct Answer

A. पुराने साझेदारों में पुराने अनुपात से बांटेगाShared among old partners in old ratio

Step 1

Concept

If there is no related claim it is like a free reserve. It is shared among old partners in old ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराने साझेदारों में पुराने अनुपात से बांटेगा / Shared among old partners in old ratio. If there is no related claim it is like a free reserve. It is shared among old partners in old ratio.

Step 3

Exam Tip

यदि संबंधित दावा नहीं है तो यह मुक्त रिजर्व जैसा है। इसे पुराने साझेदारों में पुराने अनुपात से बांटा जाता है।

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Question 18/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

आकस्मिकता रिजर्व ₹82000 है और अपेक्षित देयता ₹27000 है। पुराने साझेदारों में कितनी राशि बांटेगी?

Contingency Reserve is ₹82000 and expected liability is ₹27000. What amount will be distributed among old partners?

Explanation opens after your attempt
Correct Answer

C. ₹55000₹55000

Step 1

Concept

Expected liability is deducted first. Remaining ₹55000 is distributed among old partners.

Step 2

Why this answer is correct

The correct answer is C. ₹55000 / ₹55000. Expected liability is deducted first. Remaining ₹55000 is distributed among old partners.

Step 3

Exam Tip

पहले अपेक्षित देयता घटाई जाती है। बची राशि ₹55000 पुराने साझेदारों में बांटी जाती है।

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Question 19/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

पुराने साझेदार 4:3 में हैं। सामान्य रिजर्व ₹49000 और पूंजी रिजर्व ₹21000 है। पहले साझेदार को कुल कितना क्रेडिट होगा?

Old partners share 4:3. General Reserve is ₹49000 and Capital Reserve is ₹21000. What total will be credited to the first partner?

Explanation opens after your attempt
Correct Answer

A. ₹40000₹40000

Step 1

Concept

Total reserve is ₹70000 and first partner share is 4/7. ₹70000 × 4/7 = ₹40000.

Step 2

Why this answer is correct

The correct answer is A. ₹40000 / ₹40000. Total reserve is ₹70000 and first partner share is 4/7. ₹70000 × 4/7 = ₹40000.

Step 3

Exam Tip

कुल रिजर्व ₹70000 है और पहले साझेदार का हिस्सा 4/7 है। ₹70000 × 4/7 = ₹40000।

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Question 20/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

अ और ब पुराने साझेदार 3:2 में हैं। डूबत ऋण रिजर्व ₹25000 है और कोई अतिरिक्त खराब ऋण नहीं है। अ को कितना क्रेडिट होगा?

A and B are old partners sharing 3:2. Bad Debts Reserve is ₹25000 and there are no additional bad debts. How much will be credited to A?

Explanation opens after your attempt
Correct Answer

A. ₹15000₹15000

Step 1

Concept

If there is no bad debt adjustment the reserve is shared like old profit. A share is ₹25000 × 3/5 = ₹15000.

Step 2

Why this answer is correct

The correct answer is A. ₹15000 / ₹15000. If there is no bad debt adjustment the reserve is shared like old profit. A share is ₹25000 × 3/5 = ₹15000.

Step 3

Exam Tip

कोई खराब ऋण समायोजन न हो तो रिजर्व पुराने लाभ की तरह बांटा जाता है। अ का हिस्सा ₹25000 × 3/5 = ₹15000 है।

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Question 21/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

पुराने साझेदार अ ब और स 1:3:2 में हैं। सामान्य रिजर्व ₹72000 है और नया साझेदार द प्रवेश करता है। द को रिजर्व में हिस्सा क्यों नहीं मिलेगा?

Old partners A B and C share 1:3:2. General Reserve is ₹72000 and new partner D is admitted. Why will D not get a share in the reserve?

Explanation opens after your attempt
Correct Answer

A. क्योंकि रिजर्व प्रवेश से पहले के लाभ से बना हैBecause reserve is created from profit before admission

Step 1

Concept

General Reserve is past earning of old partners. Therefore the new partner does not share it.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि रिजर्व प्रवेश से पहले के लाभ से बना है / Because reserve is created from profit before admission. General Reserve is past earning of old partners. Therefore the new partner does not share it.

Step 3

Exam Tip

सामान्य रिजर्व पुराने साझेदारों की पिछली कमाई है। इसलिए नया साझेदार इसमें हिस्सा नहीं लेता।

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Question 22/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

पुराने साझेदार अ और ब 11:4 में हैं। आकस्मिकता रिजर्व ₹75000 है और कोई ज्ञात देयता नहीं है। ब को कितना क्रेडिट होगा?

Old partners A and B share 11:4. Contingency Reserve is ₹75000 and there is no known liability. How much will be credited to B?

Explanation opens after your attempt
Correct Answer

B. ₹20000₹20000

Step 1

Concept

When there is no liability Contingency Reserve is shared like old profit. B share is ₹75000 × 4/15 = ₹20000.

Step 2

Why this answer is correct

The correct answer is B. ₹20000 / ₹20000. When there is no liability Contingency Reserve is shared like old profit. B share is ₹75000 × 4/15 = ₹20000.

Step 3

Exam Tip

कोई देयता न हो तो आकस्मिकता रिजर्व पुराने लाभ की तरह बांटा जाता है। ब का हिस्सा ₹75000 × 4/15 = ₹20000 है।

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Question 23/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

अ ब और स पुराने साझेदार 2:5:3 में हैं। डूबत ऋण रिजर्व ₹50000 है और अतिरिक्त खराब ऋण ₹20000 हैं। पुराने साझेदारों में कितनी राशि बांटेगी?

A B and C are old partners sharing 2:5:3. Bad Debts Reserve is ₹50000 and additional bad debts are ₹20000. What amount will be distributed among old partners?

Explanation opens after your attempt
Correct Answer

C. ₹30000₹30000

Step 1

Concept

Additional bad debts are first adjusted against the reserve. The remaining ₹30000 is shared among old partners in old ratio.

Step 2

Why this answer is correct

The correct answer is C. ₹30000 / ₹30000. Additional bad debts are first adjusted against the reserve. The remaining ₹30000 is shared among old partners in old ratio.

Step 3

Exam Tip

पहले अतिरिक्त खराब ऋण रिजर्व से घटाए जाते हैं। बची राशि ₹30000 पुराने साझेदारों में पुराने अनुपात से बांटेगी।

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Question 24/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

डूबत ऋण रिजर्व ₹18000 है और वास्तविक खराब ऋण ₹25000 निकले। अतिरिक्त हानि कितनी होगी?

Bad Debts Reserve is ₹18000 and actual bad debts are ₹25000. What is the extra loss?

Explanation opens after your attempt
Correct Answer

A. ₹7000₹7000

Step 1

Concept

Actual bad debts exceed the reserve by ₹7000. This extra loss is debited to old partners in old ratio.

Step 2

Why this answer is correct

The correct answer is A. ₹7000 / ₹7000. Actual bad debts exceed the reserve by ₹7000. This extra loss is debited to old partners in old ratio.

Step 3

Exam Tip

वास्तविक खराब ऋण रिजर्व से ₹7000 अधिक हैं। यह अतिरिक्त हानि पुराने साझेदारों को पुराने अनुपात में डेबिट होगी।

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Question 25/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

पुराने साझेदार 3:4 में हैं। सामान्य रिजर्व ₹77000 और लाभ हानि डेबिट शेष ₹28000 है। दूसरे साझेदार का शुद्ध क्रेडिट कितना होगा?

Old partners share 3:4. General Reserve is ₹77000 and Profit and Loss debit balance is ₹28000. What is the second partner net credit?

Explanation opens after your attempt
Correct Answer

B. ₹28000₹28000

Step 1

Concept

Net accumulated profit is ₹77000 - ₹28000 = ₹49000. Second partner share is 4/7 which is ₹28000.

Step 2

Why this answer is correct

The correct answer is B. ₹28000 / ₹28000. Net accumulated profit is ₹77000 - ₹28000 = ₹49000. Second partner share is 4/7 which is ₹28000.

Step 3

Exam Tip

शुद्ध संचित लाभ ₹77000 - ₹28000 = ₹49000 है। दूसरे साझेदार का हिस्सा 4/7 यानी ₹28000 है।

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Question 26/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

पुराने साझेदार अ और ब 8:7 में हैं। पूंजी रिजर्व ₹45000 और विज्ञापन सस्पेंस ₹15000 है। अ का शुद्ध प्रभाव क्या होगा?

Old partners A and B share 8:7. Capital Reserve is ₹45000 and Advertisement Suspense is ₹15000. What is A net effect?

Explanation opens after your attempt
Correct Answer

A. ₹16000 क्रेडिट₹16000 credit

Step 1

Concept

Net profit is ₹45000 - ₹15000 = ₹30000. A share is ₹30000 × 8/15 = ₹16000 credit.

Step 2

Why this answer is correct

The correct answer is A. ₹16000 क्रेडिट / ₹16000 credit. Net profit is ₹45000 - ₹15000 = ₹30000. A share is ₹30000 × 8/15 = ₹16000 credit.

Step 3

Exam Tip

शुद्ध लाभ ₹45000 - ₹15000 = ₹30000 है। अ का हिस्सा ₹30000 × 8/15 = ₹16000 क्रेडिट होगा।

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Question 27/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

यदि सामान्य रिजर्व को बंद नहीं किया गया तो नई फर्म की बैलेंस शीट में क्या समस्या हो सकती है?

If General Reserve is not closed what problem may arise in the new firm balance sheet?

Explanation opens after your attempt
Correct Answer

A. पुराना लाभ नए साझेदार सहित दिख सकता हैOld profit may appear including the new partner

Step 1

Concept

General Reserve is profit of the old firm. If it is not closed the new partner may appear linked with that old profit.

Step 2

Why this answer is correct

The correct answer is A. पुराना लाभ नए साझेदार सहित दिख सकता है / Old profit may appear including the new partner. General Reserve is profit of the old firm. If it is not closed the new partner may appear linked with that old profit.

Step 3

Exam Tip

सामान्य रिजर्व पुरानी फर्म का लाभ है। इसे बंद न करने पर नया साझेदार उस पुराने लाभ से जुड़ा दिख सकता है।

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Question 28/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

संचित हानि को पुराने साझेदारों में बांटने की प्रविष्टि में कौन सा खाता क्रेडिट होगा?

In the entry for distributing accumulated loss among old partners which account will be credited?

Explanation opens after your attempt
Correct Answer

A. संचित हानि या लाभ हानि खाताAccumulated Loss or Profit and Loss Account

Step 1

Concept

Accumulated loss has debit balance so it is credited to close it. Old partners capital accounts are debited.

Step 2

Why this answer is correct

The correct answer is A. संचित हानि या लाभ हानि खाता / Accumulated Loss or Profit and Loss Account. Accumulated loss has debit balance so it is credited to close it. Old partners capital accounts are debited.

Step 3

Exam Tip

संचित हानि का डेबिट शेष बंद करने के लिए उसे क्रेडिट किया जाता है। पुराने साझेदारों के पूंजी खाते डेबिट होते हैं।

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Question 29/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

पुराने साझेदार 1:1:2 में हैं। लाभ हानि क्रेडिट शेष ₹60000 और प्रारंभिक व्यय ₹20000 हैं। तीसरे साझेदार का शुद्ध क्रेडिट कितना होगा?

Old partners share 1:1:2. Profit and Loss credit balance is ₹60000 and Preliminary Expenses are ₹20000. What is the third partner net credit?

Explanation opens after your attempt
Correct Answer

B. ₹20000₹20000

Step 1

Concept

Net accumulated profit is ₹60000 - ₹20000 = ₹40000. Third partner share is 2/4 which is ₹20000.

Step 2

Why this answer is correct

The correct answer is B. ₹20000 / ₹20000. Net accumulated profit is ₹60000 - ₹20000 = ₹40000. Third partner share is 2/4 which is ₹20000.

Step 3

Exam Tip

शुद्ध संचित लाभ ₹60000 - ₹20000 = ₹40000 है। तीसरे साझेदार का हिस्सा 2/4 यानी ₹20000 है।

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Question 30/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

विशेष रिजर्व ₹64000 है और संबंधित देयता ₹49000 है। पुराने साझेदारों में कितनी राशि बांटेगी?

Special Reserve is ₹64000 and related liability is ₹49000. What amount will be distributed among old partners?

Explanation opens after your attempt
Correct Answer

A. ₹15000₹15000

Step 1

Concept

The related liability is first adjusted against the reserve. The remaining ₹15000 is shared among old partners.

Step 2

Why this answer is correct

The correct answer is A. ₹15000 / ₹15000. The related liability is first adjusted against the reserve. The remaining ₹15000 is shared among old partners.

Step 3

Exam Tip

पहले संबंधित देयता रिजर्व से समायोजित होगी। बची राशि ₹15000 पुराने साझेदारों में बांटेगी।

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Question 31/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

पुराने साझेदार 2:3 में हैं। लाभ हानि डेबिट शेष ₹25000 और विज्ञापन सस्पेंस ₹15000 है। कुल संचित हानि कितनी है?

Old partners share 2:3. Profit and Loss debit balance is ₹25000 and Advertisement Suspense is ₹15000. What is the total accumulated loss?

Explanation opens after your attempt
Correct Answer

C. ₹40000₹40000

Step 1

Concept

Both items are old losses or items to be written off. Total accumulated loss is ₹25000 + ₹15000 = ₹40000.

Step 2

Why this answer is correct

The correct answer is C. ₹40000 / ₹40000. Both items are old losses or items to be written off. Total accumulated loss is ₹25000 + ₹15000 = ₹40000.

Step 3

Exam Tip

दोनों मदें पुराने समय की हानि या लिखी जाने वाली मदें हैं। कुल संचित हानि ₹25000 + ₹15000 = ₹40000 है।

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Question 32/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

यदि रिजर्व वितरण के बाद पुराने साझेदारों की पूंजी बढ़ती है तो यह किस बात को दिखाता है?

If old partners capital increases after reserve distribution what does it show?

Explanation opens after your attempt
Correct Answer

A. रिजर्व संचित लाभ थाReserve was accumulated profit

Step 1

Concept

Reserve is created from profit so old partners capital increases on distribution. Remember the credit effect in exams.

Step 2

Why this answer is correct

The correct answer is A. रिजर्व संचित लाभ था / Reserve was accumulated profit. Reserve is created from profit so old partners capital increases on distribution. Remember the credit effect in exams.

Step 3

Exam Tip

रिजर्व लाभ से बनाया जाता है इसलिए वितरण पर पुराने साझेदारों की पूंजी बढ़ती है। परीक्षा में क्रेडिट प्रभाव याद रखें।

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Question 33/33 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

अ ब और स 4:3:2 में हैं। आकस्मिकता रिजर्व ₹90000 है और देयता ₹18000 है। ब को कितना क्रेडिट होगा?

A B and C share 4:3:2. Contingency Reserve is ₹90000 and liability is ₹18000. How much will be credited to B?

Explanation opens after your attempt
Correct Answer

B. ₹24000₹24000

Step 1

Concept

Distributable amount is ₹90000 - ₹18000 = ₹72000. B share is 3/9 which is ₹24000.

Step 2

Why this answer is correct

The correct answer is B. ₹24000 / ₹24000. Distributable amount is ₹90000 - ₹18000 = ₹72000. B share is 3/9 which is ₹24000.

Step 3

Exam Tip

बांटने योग्य राशि ₹90000 - ₹18000 = ₹72000 है। ब का हिस्सा 3/9 यानी ₹24000 है।

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