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Class 12 Accountancy Easy Quiz

Accountancy Easy Class 12 Level 40

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

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Question 1/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

व्यवसाय बंद करने की प्रक्रिया को क्या कहते हैं?

What is the process of closing a business called?

Explanation opens after your attempt
Correct Answer

A. विघटनDissolution

Explanation

Simple Explanation

व्यवसाय समाप्त होने पर फर्म का विघटन होता है। परीक्षा में यह मूल परिभाषा महत्वपूर्ण है। / When business ends the firm is dissolved. This basic definition is important for exams.

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Question 2/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

फर्म के विघटन पर कौन सा खाता तैयार किया जाता है?

Which account is prepared on dissolution of a firm?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

विघटन पर साकारण खाता बनाया जाता है। यह लाभ या हानि ज्ञात करता है। / A Realisation Account is prepared on dissolution. It shows profit or loss.

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Question 3/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय परिसंपत्तियों का क्या किया जाता है?

What is done with assets at the time of dissolution?

Explanation opens after your attempt
Correct Answer

A. बेचा जाता हैSold

Explanation

Simple Explanation

परिसंपत्तियां बेचकर नकद प्राप्त किया जाता है। / Assets are sold to realize cash.

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Question 4/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर देनदारियों का भुगतान किससे किया जाता है?

How are liabilities paid on dissolution?

Explanation opens after your attempt
Correct Answer

A. प्राप्त नकद सेFrom cash realized

Explanation

Simple Explanation

परिसंपत्तियों की बिक्री से प्राप्त नकद से भुगतान होता है। / Liabilities are paid from cash realized from assets.

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Question 5/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण लाभ किस खाते में स्थानांतरित किया जाता है?

Realisation profit is transferred to which account?

Explanation opens after your attempt
Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Explanation

Simple Explanation

लाभ साझेदारी अनुपात में पूंजी खातों में जाता है। / Profit is transferred to partners' capital accounts in profit-sharing ratio.

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Question 6/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण हानि किस खाते में स्थानांतरित की जाती है?

Realisation loss is transferred to which account?

Explanation opens after your attempt
Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Explanation

Simple Explanation

हानि भागीदारों के पूंजी खातों में बांटी जाती है। / Loss is distributed to partners' capital accounts.

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Question 7/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के बाद फर्म का अस्तित्व क्या होता है?

What happens to the existence of the firm after dissolution?

Explanation opens after your attempt
Correct Answer

A. समाप्त हो जाता हैIt ends

Explanation

Simple Explanation

विघटन के बाद फर्म का अस्तित्व समाप्त हो जाता है। / After dissolution the firm's existence ends.

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Question 8/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन व्यय सामान्यतः किस खाते में डेबिट किया जाता है?

Dissolution expenses are generally debited to which account?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

विघटन व्यय साकारण खाते में दर्ज होता है। / Dissolution expenses are recorded in the Realisation Account.

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Question 9/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि परिसंपत्ति ₹10000 में बेची जाए तो साकारण खाते में क्या होगा?

If an asset is sold for ₹10000 what is credited to Realisation Account?

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Correct Answer

A. ₹10000

Explanation

Simple Explanation

बिक्री मूल्य साकारण खाते में जमा होता है। / Sale value is credited to Realisation Account.

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Question 10/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर नकद शेष अंत में किसे दिया जाता है?

To whom is the final cash balance given on dissolution?

Explanation opens after your attempt
Correct Answer

A. भागीदारों कोPartners

Explanation

Simple Explanation

सभी भुगतान के बाद शेष राशि भागीदारों को मिलती है। / After all payments the balance is distributed to partners.

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Question 11/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते का मुख्य उद्देश्य क्या है?

What is the main purpose of Realisation Account?

Explanation opens after your attempt
Correct Answer

A. लाभ या हानि ज्ञात करनाAscertain profit or loss

Explanation

Simple Explanation

यह विघटन पर लाभ या हानि बताता है। / It determines profit or loss on dissolution.

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Question 12/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

बाहरी देनदारों का भुगतान कब किया जाता है?

When are external liabilities paid?

Explanation opens after your attempt
Correct Answer

A. विघटन के समयAt dissolution

Explanation

Simple Explanation

विघटन के दौरान बाहरी देनदारियों का भुगतान होता है। / External liabilities are paid during dissolution.

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Question 13/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

कौन सी मद साकारण खाते में नहीं जाती?

Which item does not go to Realisation Account?

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Correct Answer

A. नकदCash

Explanation

Simple Explanation

नकद सीधे नकद खाते में रहता है। / Cash remains in the cash account directly.

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Question 14/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर परिसंपत्तियों को बेचने की प्रक्रिया क्या कहलाती है?

What is the process of selling assets on dissolution called?

Explanation opens after your attempt
Correct Answer

A. साकारणRealisation

Explanation

Simple Explanation

परिसंपत्तियों को नकद में बदलना साकारण कहलाता है। / Converting assets into cash is called realisation.

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Question 15/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण लाभ ₹6000 है तो इसका लाभ किसे मिलेगा?

If realisation profit is ₹6000 who gets the benefit?

Explanation opens after your attempt
Correct Answer

A. भागीदारों कोPartners

Explanation

Simple Explanation

लाभ भागीदारों में बांटा जाता है। / Profit is shared among partners.

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Question 16/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर पूंजी खाते क्यों बंद किए जाते हैं?

Why are capital accounts closed on dissolution?

Explanation opens after your attempt
Correct Answer

A. फर्म समाप्त हो जाती हैFirm ceases

Explanation

Simple Explanation

फर्म समाप्त होने पर सभी खाते बंद होते हैं। / All accounts are closed when the firm ends.

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Question 17/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन में सबसे पहले किसका भुगतान प्राथमिकता से होता है?

Who is paid first in dissolution?

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Correct Answer

A. बाहरी देनदारExternal liabilities

Explanation

Simple Explanation

बाहरी देनदारों का भुगतान पहले किया जाता है। / External liabilities are paid first.

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Question 18/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि देनदारी ₹8000 नकद में चुकाई जाए तो नकद कितना घटेगा?

If a liability of ₹8000 is paid in cash by how much does cash decrease?

Explanation opens after your attempt
Correct Answer

A. ₹8000

Explanation

Simple Explanation

भुगतान की गई राशि से नकद घटता है। / Cash decreases by the amount paid.

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Question 19/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय बैंक खाते का उपयोग किसलिए होता है?

Why is the bank account used during dissolution?

Explanation opens after your attempt
Correct Answer

A. प्राप्ति और भुगतान हेतुReceipts and payments

Explanation

Simple Explanation

सभी नकद लेनदेन बैंक खाते में दर्ज होते हैं। / All cash transactions are recorded in the bank account.

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Question 20/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

कौन सा खाता विघटन के बाद शून्य हो जाता है?

Which account becomes nil after dissolution?

Explanation opens after your attempt
Correct Answer

A. पूंजी खाताCapital Account

Explanation

Simple Explanation

अंतिम निपटान के बाद पूंजी खाते बंद हो जाते हैं। / Capital accounts are closed after final settlement.

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Question 21/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि मशीन ₹12000 में बेची गई तो प्राप्त राशि क्या होगी?

If machinery is sold for ₹12000 what amount is received?

Explanation opens after your attempt
Correct Answer

A. ₹12000

Explanation

Simple Explanation

बिक्री मूल्य ही प्राप्त राशि होती है। / The sale price is the amount received.

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Question 22/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन का अर्थ क्या है?

What is meant by dissolution?

Explanation opens after your attempt
Correct Answer

A. फर्म का समापनClosing of firm

Explanation

Simple Explanation

विघटन का अर्थ फर्म का समापन है। / Dissolution means closure of the firm.

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Question 23/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में परिसंपत्तियां किस पक्ष में दर्ज होती हैं?

On which side are assets recorded in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट पक्षDebit side

Explanation

Simple Explanation

परिसंपत्तियां बही मूल्य पर डेबिट की जाती हैं। / Assets are debited at book value.

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Question 24/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में देनदारियां किस पक्ष में दर्ज होती हैं?

On which side are liabilities recorded in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट पक्षCredit side

Explanation

Simple Explanation

देनदारियां क्रेडिट पक्ष में दर्ज होती हैं। / Liabilities are recorded on the credit side.

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Question 25/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण हानि ₹4000 हो तो क्या होगा?

If realisation loss is ₹4000 what happens?

Explanation opens after your attempt
Correct Answer

A. भागीदारों में बांटी जाएगीShared among partners

Explanation

Simple Explanation

हानि लाभांश अनुपात में बांटी जाती है। / Loss is shared in the profit-sharing ratio.

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Question 26/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के बाद व्यवसाय का संचालन कौन करता है?

Who operates the business after dissolution?

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Correct Answer

A. कोई नहींNo one

Explanation

Simple Explanation

फर्म समाप्त होने से संचालन बंद हो जाता है। / Operations stop because the firm ends.

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Question 27/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

नकद शेष अंततः किस खाते को प्रभावित करता है?

The final cash balance ultimately affects which account?

Explanation opens after your attempt
Correct Answer

A. पूंजी खातेCapital Accounts

Explanation

Simple Explanation

अंतिम वितरण पूंजी खातों से जुड़ा होता है। / Final distribution relates to capital accounts.

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Question 28/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर फर्म की पुस्तकों का क्या होता है?

What happens to the books of the firm on dissolution?

Explanation opens after your attempt
Correct Answer

A. बंद कर दी जाती हैंClosed

Explanation

Simple Explanation

सभी खातों का समापन किया जाता है। / All accounts are closed.

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Question 29/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि स्टॉक ₹5000 में बेचा गया तो साकारण खाते में क्या जमा होगा?

If stock is sold for ₹5000 what is credited to Realisation Account?

Explanation opens after your attempt
Correct Answer

A. ₹5000

Explanation

Simple Explanation

बिक्री मूल्य क्रेडिट किया जाता है। / Sale proceeds are credited.

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Question 30/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर लाभ का बंटवारा किस आधार पर होता है?

On what basis is dissolution profit shared?

Explanation opens after your attempt
Correct Answer

A. लाभांश अनुपातProfit-sharing ratio

Explanation

Simple Explanation

साझेदारी अनुपात का उपयोग किया जाता है। / Profit-sharing ratio is used.

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Question 31/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

देनदारियों के भुगतान के बाद अगला चरण क्या है?

What is the next step after paying liabilities?

Explanation opens after your attempt
Correct Answer

A. भागीदारों को भुगतानPayment to partners

Explanation

Simple Explanation

शेष राशि भागीदारों को दी जाती है। / Remaining balance is paid to partners.

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Question 32/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय कौन सा खाता अस्थायी रूप से बनाया जाता है?

Which account is created temporarily during dissolution?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

साकारण खाता केवल विघटन हेतु बनाया जाता है। / Realisation Account is created only for dissolution.

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Question 33/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि परिसंपत्तियों की बिक्री से ₹20000 प्राप्त हों तो यह क्या कहलाएगा?

If ₹20000 is received from sale of assets what is it called?

Explanation opens after your attempt
Correct Answer

A. साकारण प्राप्तिRealisation proceeds

Explanation

Simple Explanation

परिसंपत्ति बिक्री से प्राप्त राशि साकारण प्राप्ति है। / Amount received from sale of assets is realisation proceeds.

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Question 34/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

फर्म बंद करने का अंतिम उद्देश्य क्या है?

What is the final objective of closing a firm?

Explanation opens after your attempt
Correct Answer

A. सभी खातों का निपटानSettle all accounts

Explanation

Simple Explanation

सभी खातों का अंतिम निपटान किया जाता है। / All accounts are finally settled.

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Question 35/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में प्राप्त नकद किस पक्ष से संबंधित होता है?

Cash received in Realisation Account relates to which side?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट पक्षCredit side

Explanation

Simple Explanation

प्राप्तियां क्रेडिट पक्ष में दर्ज होती हैं। / Receipts are recorded on the credit side.

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Question 36/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि फर्नीचर ₹7000 में बेचा जाए तो नकद कितना बढ़ेगा?

If furniture is sold for ₹7000 by how much will cash increase?

Explanation opens after your attempt
Correct Answer

A. ₹7000

Explanation

Simple Explanation

बिक्री मूल्य के बराबर नकद बढ़ता है। / Cash increases by the sale value.

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Question 37/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय भागीदारों का अंतिम निपटान किस खाते से जुड़ा होता है?

Final settlement of partners is linked to which account?

Explanation opens after your attempt
Correct Answer

A. पूंजी खाताCapital Account

Explanation

Simple Explanation

अंतिम भुगतान पूंजी खातों के आधार पर होता है। / Final payment is based on capital accounts.

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Question 38/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन में नकद और बैंक खाते का मुख्य कार्य क्या है?

What is the main role of cash and bank accounts in dissolution?

Explanation opens after your attempt
Correct Answer

A. प्राप्ति और भुगतान दर्ज करनाRecord receipts and payments

Explanation

Simple Explanation

नकद लेनदेन इन्हीं खातों में दर्ज होते हैं। / Cash transactions are recorded in these accounts.

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Question 39/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि देनदारी ₹9000 चुकाई जाए तो भुगतान किसका उदाहरण है?

If a liability of ₹9000 is paid what is it an example of?

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A. नकद भुगतानCash payment

Explanation

Simple Explanation

देनदारी चुकाना नकद भुगतान है। / Paying a liability is a cash payment.

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Question 40/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के बाद कौन सा संबंध समाप्त हो जाता है?

Which relationship ends after dissolution?

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A. साझेदारी संबंधPartnership relation

Explanation

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विघटन से साझेदारी समाप्त होती है। / Dissolution ends the partnership relation.

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Question 41/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि कुल प्राप्ति ₹30000 और कुल भुगतान ₹20000 हो तो शेष कितना होगा?

If total receipts are ₹30000 and total payments are ₹20000 what is the balance?

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Correct Answer

A. ₹10000

Explanation

Simple Explanation

₹30000 - ₹20000 = ₹10000। / ₹30000 - ₹20000 = ₹10000.

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Question 42/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर लाभ या हानि ज्ञात करने के लिए कौन सा खाता सबसे महत्वपूर्ण है?

Which account is most important to ascertain profit or loss on dissolution?

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A. साकारण खाताRealisation Account

Explanation

Simple Explanation

साकारण खाता ही लाभ या हानि बताता है। / Realisation Account shows profit or loss.

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Question 43/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

व्यवसाय बंद होने पर परिसंपत्तियां सामान्यतः किसमें बदलती हैं?

On closure of business assets are generally converted into what?

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Correct Answer

A. नकदCash

Explanation

Simple Explanation

परिसंपत्तियों को बेचकर नकद बनाया जाता है। / Assets are converted into cash by selling them.

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Question 44/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साझेदारी फर्म के विघटन पर अंतिम लेखांकन कार्य क्या है?

What is the final accounting task on dissolution of a partnership firm?

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A. खातों का समापनClosing accounts

Explanation

Simple Explanation

सभी खातों का समापन अंतिम कार्य है। / Closing all accounts is the final task.

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Question 45/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि परिसंपत्तियों की बिक्री से ₹15000 मिले तो यह किस प्रकार की प्राप्ति है?

If ₹15000 is received from sale of assets what type of receipt is it?

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Correct Answer

A. साकारण प्राप्तिRealisation receipt

Explanation

Simple Explanation

यह परिसंपत्ति बिक्री से प्राप्त राशि है। / It is a receipt from sale of assets.

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Question 46/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर भागीदारों को भुगतान किसके बाद किया जाता है?

Partners are paid after what on dissolution?

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Correct Answer

A. देनदारियों के भुगतान के बादAfter payment of liabilities

Explanation

Simple Explanation

पहले बाहरी दावे चुकाए जाते हैं। / External claims are settled first.

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Question 47/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि नकद शेष ₹5000 बचता है तो इसे किसे दिया जाएगा?

If a cash balance of ₹5000 remains to whom will it be given?

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Correct Answer

A. भागीदारों कोPartners

Explanation

Simple Explanation

अंतिम शेष भागीदारों में वितरित होता है। / Final balance is distributed among partners.

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Question 48/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन में साकारण खाते का परिणाम क्या हो सकता है?

What can be the result of a Realisation Account?

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Correct Answer

A. लाभ या हानिProfit or loss

Explanation

Simple Explanation

साकारण खाते से लाभ या हानि दोनों ज्ञात हो सकते हैं। / Realisation Account may show either profit or loss.

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Question 49/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

व्यवसाय बंद करने का अर्थ है कि फर्म क्या करेगी?

Closing the business means the firm will do what?

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Correct Answer

A. कार्य बंद करेगीStop operations

Explanation

Simple Explanation

विघटन पर व्यापारिक गतिविधियां समाप्त हो जाती हैं। / Business activities cease on dissolution.

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Question 50/50 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के बाद बची हुई राशि का वितरण किस आधार पर होता है?

On what basis is the remaining amount distributed after dissolution?

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Correct Answer

A. पूंजी खातों के अनुसारAccording to capital accounts

Explanation

Simple Explanation

अंतिम वितरण पूंजी खातों के आधार पर होता है। / Final distribution is based on capital accounts.

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