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Class 12 Accountancy Easy Quiz

Accountancy Easy Class 12 Level 37

Level 37 • 50/50 questions • 40 seconds per question.

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Question 1/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से से क्या आशय है?

What is meant by deceased partner's share?

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Correct Answer

A. मृत भागीदार को देय कुल राशिTotal amount due to deceased partner

Explanation

Simple Explanation

मृत भागीदार को देय सभी मदों का कुल योग उसका हिस्सा कहलाता है। परीक्षा में इसकी परिभाषा याद रखें। / The total amount due under all items to a deceased partner is called his share. Remember this definition for exams.

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Question 2/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से का भुगतान सामान्यतः किसे किया जाता है?

To whom is the deceased partner's share usually paid?

Explanation opens after your attempt
Correct Answer

B. कानूनी प्रतिनिधि कोLegal representative

Explanation

Simple Explanation

मृत भागीदार की राशि उसके कानूनी प्रतिनिधि को दी जाती है। यह एक महत्वपूर्ण नियम है। / The amount is paid to the legal representative of the deceased partner. This is an important rule.

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Question 3/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में कौन सी मद शामिल होती है?

Which item is included in a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. गुडविल का हिस्साShare of goodwill

Explanation

Simple Explanation

गुडविल का हिस्सा मृत भागीदार को देय राशि में शामिल होता है। / Share of goodwill is included in the amount due to a deceased partner.

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Question 4/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत्यु की तिथि तक अर्जित लाभ का हिस्सा किसे दिया जाता है?

Who receives the share of profit earned up to the date of death?

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Correct Answer

B. मृत भागीदार कोDeceased partner

Explanation

Simple Explanation

मृत्यु तिथि तक का लाभ मृत भागीदार का अधिकार होता है। / Profit up to the date of death belongs to the deceased partner.

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Question 5/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की गणना का उद्देश्य क्या है?

What is the purpose of calculating the deceased partner's share?

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Correct Answer

A. देय राशि निर्धारित करनाTo determine amount due

Explanation

Simple Explanation

गणना से मृत भागीदार को देय राशि ज्ञात होती है। / Calculation helps determine the amount payable to the deceased partner.

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Question 6/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि मृत भागीदार की पूंजी ₹100000 है तो यह उसके हिस्से में शामिल होगी?

If the deceased partner's capital is ₹100000 will it be included in his share?

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Correct Answer

A. हाँYes

Explanation

Simple Explanation

पूंजी मृत भागीदार के हिस्से का प्रमुख भाग होती है। / Capital is a major component of the deceased partner's share.

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Question 7/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में संचित लाभ का क्या व्यवहार होता है?

How are accumulated profits treated in a deceased partner's share?

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Correct Answer

A. शामिल किए जाते हैंIncluded

Explanation

Simple Explanation

संचित लाभ में उसका हिस्सा जोड़ा जाता है। / His share of accumulated profits is added.

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Question 8/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की राशि किस खाते में स्थानांतरित की जा सकती है?

To which account may the deceased partner's amount be transferred?

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Correct Answer

A. ऋण खाताLoan Account

Explanation

Simple Explanation

अदत्त राशि को ऋण खाते में स्थानांतरित किया जा सकता है। / Unpaid amount may be transferred to a Loan Account.

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Question 9/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

गुडविल में मृत भागीदार का हिस्सा क्यों जोड़ा जाता है?

Why is the deceased partner's share of goodwill added?

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Correct Answer

A. क्योंकि वह उसका अधिकार हैBecause it is his right

Explanation

Simple Explanation

गुडविल में उसका हिस्सा उसके अधिकार का भाग है। / His share in goodwill is part of his entitlement.

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Question 10/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार का हिस्सा किस तिथि तक के लाभ को शामिल कर सकता है?

The deceased partner's share may include profit up to which date?

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Correct Answer

A. मृत्यु की तिथि तकUp to date of death

Explanation

Simple Explanation

लाभ की गणना मृत्यु तिथि तक की जाती है। / Profit is calculated up to the date of death.

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Question 11/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में पुनर्मूल्यांकन लाभ का हिस्सा शामिल होगा?

Will share of revaluation profit be included in deceased partner's share?

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Correct Answer

A. हाँYes

Explanation

Simple Explanation

पुनर्मूल्यांकन लाभ में उसका हिस्सा जोड़ा जाता है। / His share of revaluation profit is included.

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Question 12/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से का भुगतान न होने पर क्या बनता है?

What is created if the deceased partner's share remains unpaid?

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Correct Answer

A. ऋणLoan

Explanation

Simple Explanation

अदत्त राशि फर्म की देयता बनती है। / The unpaid amount becomes a liability of the firm.

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Question 13/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में कौन सी मद सामान्यतः नहीं जोड़ी जाती?

Which item is generally not added to deceased partner's share?

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Correct Answer

A. भविष्य का लाभFuture profit

Explanation

Simple Explanation

भविष्य के लाभ पर मृत भागीदार का अधिकार नहीं होता। / A deceased partner has no claim on future profits.

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Question 14/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹80000 और गुडविल हिस्सा ₹20000 है तो कुल हिस्सा कितना होगा?

If capital is ₹80000 and goodwill share is ₹20000 what is the total share?

Explanation opens after your attempt
Correct Answer

B. ₹100000

Explanation

Simple Explanation

₹80000 + ₹20000 = ₹100000। सरल जोड़ का प्रयोग करें। / ₹80000 + ₹20000 = ₹100000. Use simple addition.

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Question 15/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की देय राशि फर्म के लिए क्या है?

The amount due as deceased partner's share is what for the firm?

Explanation opens after your attempt
Correct Answer

A. देयताLiability

Explanation

Simple Explanation

यह भुगतान योग्य राशि है इसलिए देयता है। / It is payable by the firm therefore it is a liability.

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Question 16/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में आरक्षित निधि का हिस्सा शामिल होता है?

Is share of reserve fund included in deceased partner's share?

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Correct Answer

A. हाँYes

Explanation

Simple Explanation

आरक्षित निधि में उसका हिस्सा जोड़ा जाता है। / His share in reserve fund is added.

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Question 17/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार का हिस्सा निर्धारित करने के बाद किसे सूचित किया जाता है?

After determining the deceased partner's share who is informed?

Explanation opens after your attempt
Correct Answer

A. कानूनी प्रतिनिधिLegal representative

Explanation

Simple Explanation

देय राशि की जानकारी कानूनी प्रतिनिधि को दी जाती है। / The legal representative is informed about the amount due.

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Question 18/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि मृत भागीदार का हिस्सा ₹150000 है तो यह किसका अधिकार है?

If the deceased partner's share is ₹150000 whose entitlement is it?

Explanation opens after your attempt
Correct Answer

A. कानूनी प्रतिनिधि काLegal representative's

Explanation

Simple Explanation

यह राशि अंततः कानूनी प्रतिनिधि को देय होती है। / This amount is ultimately payable to the legal representative.

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Question 19/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की गणना में पूंजी खाता क्यों महत्वपूर्ण है?

Why is the capital account important in calculating deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. यह आधार राशि देता हैIt provides the base amount

Explanation

Simple Explanation

पूंजी खाता देय राशि का मुख्य आधार है। / Capital account is the main basis of the amount due.

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Question 20/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में अवितरित लाभ का हिस्सा शामिल होगा?

Will undistributed profit share be included in deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. हाँYes

Explanation

Simple Explanation

अवितरित लाभ में उसका हिस्सा जोड़ा जाता है। / His share of undistributed profit is included.

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Question 21/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹70000 और आरक्षित निधि हिस्सा ₹10000 है तो कुल कितना होगा?

If capital is ₹70000 and reserve fund share is ₹10000 what is the total?

Explanation opens after your attempt
Correct Answer

C. ₹80000

Explanation

Simple Explanation

₹70000 + ₹10000 = ₹80000। / ₹70000 + ₹10000 = ₹80000.

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Question 22/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से का भुगतान होने पर देयता का क्या होता है?

What happens to the liability when deceased partner's share is paid?

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Correct Answer

A. समाप्त होती हैIt is settled

Explanation

Simple Explanation

भुगतान से देयता समाप्त हो जाती है। / Payment settles the liability.

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Question 23/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में कौन सा तत्व जोड़ने से राशि बढ़ती है?

Which element increases the deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. गुडविल हिस्साGoodwill share

Explanation

Simple Explanation

गुडविल जोड़ने से कुल देय राशि बढ़ती है। / Adding goodwill increases the total amount due.

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Question 24/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से का संबंध किस घटना से है?

Deceased partner's share is related to which event?

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Correct Answer

A. भागीदार की मृत्युDeath of partner

Explanation

Simple Explanation

यह विषय भागीदार की मृत्यु से संबंधित है। / This topic relates to the death of a partner.

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Question 25/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि मृत भागीदार का लाभ हिस्सा ₹5000 है तो यह कुल हिस्से में जोड़ा जाएगा?

If deceased partner's profit share is ₹5000 will it be added to total share?

Explanation opens after your attempt
Correct Answer

A. हाँYes

Explanation

Simple Explanation

मृत्यु तिथि तक का लाभ हिस्सा जोड़ा जाता है। / Profit share up to death is added.

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Question 26/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में हानि का हिस्सा होने पर क्या होगा?

What happens if there is a share of loss relating to deceased partner?

Explanation opens after your attempt
Correct Answer

A. घटाया जाएगाDeducted

Explanation

Simple Explanation

हानि का हिस्सा देय राशि से घटाया जाता है। / Loss share is deducted from the amount due.

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Question 27/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की अंतिम राशि किसे देय होती है?

To whom is the final amount of deceased partner's share payable?

Explanation opens after your attempt
Correct Answer

A. कानूनी प्रतिनिधिLegal representative

Explanation

Simple Explanation

अंतिम देय राशि कानूनी प्रतिनिधि को मिलती है। / The final amount is payable to the legal representative.

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Question 28/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल हिस्सा ₹90000 है और ₹30000 चुका दिए गए तो शेष कितना है?

If total share is ₹90000 and ₹30000 is paid what remains?

Explanation opens after your attempt
Correct Answer

B. ₹60000

Explanation

Simple Explanation

₹90000 - ₹30000 = ₹60000। / ₹90000 - ₹30000 = ₹60000.

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Question 29/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की गणना में कौन सा खाता सहायक है?

Which account helps in calculating deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. पूंजी खाताCapital Account

Explanation

Simple Explanation

पूंजी खाता मुख्य आधार प्रदान करता है। / Capital account provides the main basis.

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Question 30/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में गुडविल का उद्देश्य क्या है?

What is the purpose of including goodwill in deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. उचित मुआवजा देनाTo provide fair compensation

Explanation

Simple Explanation

गुडविल उचित मूल्य का प्रतिनिधित्व करती है। / Goodwill represents fair value.

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Question 31/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹60000 और लाभ हिस्सा ₹4000 है तो कुल कितना होगा?

If capital is ₹60000 and profit share is ₹4000 what is the total?

Explanation opens after your attempt
Correct Answer

C. ₹64000

Explanation

Simple Explanation

₹60000 + ₹4000 = ₹64000। / ₹60000 + ₹4000 = ₹64000.

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Question 32/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार का हिस्सा किस श्रेणी की राशि है?

The deceased partner's share is what type of amount?

Explanation opens after your attempt
Correct Answer

A. देय राशिAmount payable

Explanation

Simple Explanation

यह फर्म द्वारा भुगतान योग्य राशि है। / It is an amount payable by the firm.

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Question 33/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में पुनर्मूल्यांकन हानि होने पर क्या होगा?

What happens if there is a revaluation loss related to the deceased partner?

Explanation opens after your attempt
Correct Answer

A. घटाई जाएगीDeducted

Explanation

Simple Explanation

हानि का हिस्सा कुल राशि से घटाया जाता है। / Loss share is deducted from the total amount.

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Question 34/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की गणना में सबसे पहले क्या देखा जाता है?

What is generally considered first while calculating deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. पूंजी शेषCapital balance

Explanation

Simple Explanation

पूंजी शेष गणना का आधार होता है। / Capital balance forms the basis of calculation.

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Question 35/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल हिस्सा ₹120000 है तो यह राशि किसकी देयता है?

If the total share is ₹120000 whose liability is it?

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Correct Answer

A. फर्म कीFirm's

Explanation

Simple Explanation

फर्म को यह राशि चुकानी होती है। / The firm has to pay this amount.

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Question 36/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में कौन सी मद घटाई जा सकती है?

Which item may be deducted from deceased partner's share?

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Correct Answer

A. आहरणDrawings

Explanation

Simple Explanation

आहरण देय राशि को कम करते हैं। / Drawings reduce the amount due.

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Question 37/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से का भुगतान होने पर नकद पर क्या प्रभाव होगा?

What happens to cash when deceased partner's share is paid?

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Correct Answer

A. नकद घटेगाCash decreases

Explanation

Simple Explanation

भुगतान से नकद या बैंक शेष घटता है। / Payment reduces cash or bank balance.

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Question 38/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि गुडविल हिस्सा ₹15000 और पूंजी ₹85000 है तो कुल हिस्सा कितना है?

If goodwill share is ₹15000 and capital is ₹85000 what is the total share?

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Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹85000 + ₹15000 = ₹100000। / ₹85000 + ₹15000 = ₹100000.

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Question 39/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से का रिकॉर्ड रखने के लिए कौन सा खाता उपयोग हो सकता है?

Which account may be used to record the deceased partner's amount due?

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Correct Answer

A. ऋण खाताLoan Account

Explanation

Simple Explanation

अदत्त राशि को ऋण खाते में रखा जा सकता है। / The unpaid amount may be kept in a Loan Account.

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Question 40/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की गणना में निष्पक्षता क्यों आवश्यक है?

Why is fairness important in calculating deceased partner's share?

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Correct Answer

A. उचित भुगतान सुनिश्चित करने हेतुTo ensure fair payment

Explanation

Simple Explanation

सही गणना से उचित भुगतान सुनिश्चित होता है। / Correct calculation ensures fair payment.

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Question 41/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल हिस्सा ₹50000 और आहरण ₹5000 है तो शुद्ध हिस्सा कितना होगा?

If total share is ₹50000 and drawings are ₹5000 what is the net share?

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Correct Answer

B. ₹45000

Explanation

Simple Explanation

₹50000 - ₹5000 = ₹45000। / ₹50000 - ₹5000 = ₹45000.

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Question 42/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में संचित हानि का हिस्सा होने पर क्या होगा?

What happens if there is a share of accumulated loss?

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Correct Answer

A. घटाया जाएगाDeducted

Explanation

Simple Explanation

संचित हानि देय राशि को कम करती है। / Accumulated loss reduces the amount due.

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Question 43/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से का भुगतान किस आधार पर किया जाता है?

On what basis is the deceased partner's share paid?

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Correct Answer

A. गणना की गई देय राशिCalculated amount due

Explanation

Simple Explanation

भुगतान सही गणना पर आधारित होता है। / Payment is based on the correctly calculated amount.

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Question 44/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि पूंजी ₹90000 और आहरण ₹10000 है तो शुद्ध राशि कितनी होगी?

If capital is ₹90000 and drawings are ₹10000 what is the net amount?

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Correct Answer

B. ₹80000

Explanation

Simple Explanation

₹90000 - ₹10000 = ₹80000। / ₹90000 - ₹10000 = ₹80000.

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Question 45/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से का संबंध किस खाते से सबसे अधिक है?

The deceased partner's share is most closely related to which account?

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Correct Answer

A. पूंजी खाताCapital Account

Explanation

Simple Explanation

पूंजी खाता इसका मुख्य आधार है। / Capital Account is its primary basis.

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Question 46/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल हिस्सा ₹75000 और लाभ हिस्सा ₹5000 जोड़ा जाए तो नया कुल कितना होगा?

If total share is ₹75000 and profit share of ₹5000 is added what is the new total?

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Correct Answer

B. ₹80000

Explanation

Simple Explanation

₹75000 + ₹5000 = ₹80000। / ₹75000 + ₹5000 = ₹80000.

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Question 47/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से में भविष्य के लाभ क्यों शामिल नहीं होते?

Why are future profits not included in deceased partner's share?

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Correct Answer

A. मृत्यु के बाद अधिकार समाप्त हो जाता हैRights end after death

Explanation

Simple Explanation

मृत्यु के बाद भविष्य के लाभ पर दावा नहीं रहता। / There is no claim on future profits after death.

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Question 48/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि कुल हिस्सा ₹140000 है और ₹40000 का भुगतान हुआ तो शेष कितना रहेगा?

If total share is ₹140000 and ₹40000 is paid what remains?

Explanation opens after your attempt
Correct Answer

B. ₹100000

Explanation

Simple Explanation

₹140000 - ₹40000 = ₹100000। / ₹140000 - ₹40000 = ₹100000.

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Question 49/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

मृत भागीदार के हिस्से की गणना का अंतिम उद्देश्य क्या है?

What is the final objective of calculating deceased partner's share?

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Correct Answer

A. उचित निपटानFair settlement

Explanation

Simple Explanation

उद्देश्य उचित और सही निपटान करना है। / The objective is proper and fair settlement.

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Question 50/50 Easy Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 37

यदि सभी देय मदों को जोड़कर ₹200000 प्राप्त होते हैं तो मृत भागीदार का हिस्सा कितना होगा?

If all due items total ₹200000 what will be the deceased partner's share?

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Correct Answer

C. ₹200000

Explanation

Simple Explanation

सभी देय मदों का योग ही हिस्सा होता है। / The sum of all due items is the deceased partner's share.

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