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Class 12 Accountancy Expert Quiz

Accountancy Expert Class 12 Level 35

Level 35 • 50/50 questions • 25 seconds per question.

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Question 1/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार को देय राशि में यदि ऋण खाता खोला जाए तो वह किस प्रकार दिखाया जाता है?

When a loan account is opened for the amount due to a retiring partner it is shown as?

Explanation opens after your attempt
Correct Answer

A. दायित्वLiability

Explanation

Simple Explanation

ऋण खाता फर्म की देयता होता है। परीक्षा में देयता की प्रकृति याद रखें। / A loan account is a liability of the firm. Remember its liability nature for exams.

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Question 2/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

मृत भागीदार को देय राशि को ऋण खाते में स्थानांतरित करने का मुख्य उद्देश्य क्या है?

What is the main purpose of transferring the amount due to a deceased partner to a loan account?

Explanation opens after your attempt
Correct Answer

A. देय राशि को अलग दिखाना

Explanation

Simple Explanation

इससे देय राशि स्पष्ट रूप से अलग दिखाई जाती है। यह प्रस्तुतीकरण का महत्वपूर्ण बिंदु है। / It separately identifies the amount payable. This is an important presentation point.

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Question 3/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि साझेदारी अनुबंध में कुछ न लिखा हो तो भागीदार के ऋण पर ब्याज किस दर से देय होता है?

If the partnership deed is silent then interest on partner's loan is payable at what rate?

Explanation opens after your attempt
Correct Answer

B. 6% प्रति वर्ष

Explanation

Simple Explanation

भागीदारी अधिनियम के अनुसार 6% ब्याज देय है। यह अक्सर परीक्षा में पूछा जाता है। / Under the Partnership Act interest is payable at 6% p.a. It is a common exam question.

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Question 4/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार के ऋण पर ब्याज किस खाते में डेबिट किया जाता है?

Interest on retiring partner's loan is debited to which account?

Explanation opens after your attempt
Correct Answer

C. ब्याज खाता

Explanation

Simple Explanation

ब्याज व्यय होने से ब्याज खाते में डेबिट किया जाता है। जर्नल प्रविष्टि याद रखें। / Being an expense it is debited to Interest Account. Remember the journal entry.

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Question 5/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्ति पर देय राशि नकद न देकर ऋण खाते में डालने से क्या प्रभाव पड़ता है?

What is the effect of transferring the amount due on retirement to a loan account instead of paying cash?

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Correct Answer

B. देयता उत्पन्न होती है

Explanation

Simple Explanation

फर्म पर ऋण देयता बन जाती है। नकद का तत्काल भुगतान नहीं होता। / A loan liability arises for the firm. Immediate cash payment is avoided.

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Question 6/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार की पूंजी राशि ऋण खाते में स्थानांतरित करने की प्रविष्टि में कौन सा खाता डेबिट होगा?

In transferring a retiring partner's capital to loan account which account is debited?

Explanation opens after your attempt
Correct Answer

C. सेवानिवृत्त भागीदार का पूंजी खाता

Explanation

Simple Explanation

पूंजी खाते को बंद करने हेतु उसे डेबिट किया जाता है। ऋण खाते को क्रेडिट किया जाता है। / The capital account is debited to close it. The loan account is credited.

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Question 7/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज का भुगतान न होने पर वह सामान्यतः कहाँ जोड़ा जाता है?

If interest on loan account is not paid it is generally added to?

Explanation opens after your attempt
Correct Answer

C. ऋण खाते

Explanation

Simple Explanation

अदत्त ब्याज ऋण खाते में जोड़ दिया जाता है। इससे देयता बढ़ती है। / Unpaid interest is added to the loan account. This increases the liability.

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Question 8/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

मृत भागीदार के ऋण खाते पर ब्याज कब तक लगाया जाता है?

Interest on deceased partner's loan account is charged up to when?

Explanation opens after your attempt
Correct Answer

A. भुगतान की तिथि तक

Explanation

Simple Explanation

देय राशि के भुगतान तक ब्याज लगाया जा सकता है। अनुबंध की शर्तें भी देखी जाती हैं। / Interest may be charged until settlement. Terms of agreement should also be checked.

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Question 9/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ऋण खाते का शेष ₹80000 है और ब्याज 6% है तो वार्षिक ब्याज कितना होगा?

If loan account balance is ₹80000 and interest rate is 6% what is annual interest?

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Correct Answer

C. ₹4800

Explanation

Simple Explanation

₹80000 का 6% ₹4800 होता है। प्रतिशत गणना का अभ्यास करें। / 6% of ₹80000 equals ₹4800. Practice percentage calculations.

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Question 10/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते को बैलेंस शीट में किस शीर्षक के अंतर्गत दिखाया जाता है?

Under which heading is partner's loan account shown in the balance sheet?

Explanation opens after your attempt
Correct Answer

D. देयताएँ

Explanation

Simple Explanation

यह फर्म की देयता है इसलिए देयताओं में दिखाया जाता है। वर्गीकरण महत्वपूर्ण है। / It is a liability of the firm so it appears under liabilities. Classification is important.

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Question 11/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्ति पर ₹150000 देय राशि ऋण खाते में स्थानांतरित की गई। ऋण खाते में क्या प्रविष्टि होगी?

₹150000 due on retirement is transferred to loan account. What entry appears in loan account?

Explanation opens after your attempt
Correct Answer

B. क्रेडिट ₹150000

Explanation

Simple Explanation

ऋण खाता देयता बनने पर क्रेडिट होता है। यह मूल नियम है। / The loan account is credited when liability arises. This is a basic rule.

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Question 12/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज को लाभ हानि खाते में किस रूप में माना जाता है?

How is interest on partner's loan treated in Profit and Loss Account?

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Correct Answer

C. व्यय

Explanation

Simple Explanation

यह व्यवसाय का व्यय है। इसलिए लाभ को कम करता है। / It is a business expense. Hence it reduces profit.

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Question 13/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि अनुबंध में ब्याज 9% निर्धारित है तो किस दर से ब्याज दिया जाएगा?

If the deed specifies 9% interest then interest will be paid at?

Explanation opens after your attempt
Correct Answer

C. 9%

Explanation

Simple Explanation

अनुबंध की शर्तें प्राथमिक होती हैं। इसलिए 9% लागू होगा। / The deed terms prevail. Therefore 9% applies.

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Question 14/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार के ऋण खाते का भुगतान किस रूप में किया जा सकता है?

How can a retiring partner's loan account be settled?

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Correct Answer

C. नकद या किश्तों में

Explanation

Simple Explanation

भुगतान नकद या निर्धारित किश्तों में हो सकता है। शर्तों पर निर्भर करता है। / It may be settled in cash or installments. Depends on agreed terms.

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Question 15/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹200000 के ऋण खाते पर 6 माह के लिए 6% ब्याज कितना होगा?

What is the interest on ₹200000 loan account for 6 months at 6%?

Explanation opens after your attempt
Correct Answer

B. ₹6000

Explanation

Simple Explanation

₹200000 × 6% × 6/12 = ₹6000। समय अवधि पर ध्यान दें। / ₹200000 × 6% × 6/12 = ₹6000. Watch the time period carefully.

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Question 16/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते का शेष बढ़ाने वाली प्रविष्टि कौन सी है?

Which transaction increases the loan account balance?

Explanation opens after your attempt
Correct Answer

B. ब्याज जोड़ना

Explanation

Simple Explanation

ब्याज जोड़ने से देय राशि बढ़ती है। इसलिए ऋण शेष बढ़ता है। / Adding interest increases the amount payable. Hence the balance rises.

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Question 17/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

मृत भागीदार के उत्तराधिकारी को देय राशि यदि लंबित हो तो वह किस खाते में रहेगी?

If the amount due to legal heirs of a deceased partner remains unpaid it will remain in?

Explanation opens after your attempt
Correct Answer

C. ऋण खाता

Explanation

Simple Explanation

अदत्त राशि ऋण खाते में रखी जाती है। यह देयता का प्रतिनिधित्व करती है। / The unpaid amount remains in the loan account. It represents a liability.

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Question 18/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज की प्रविष्टि में किस खाते को क्रेडिट किया जाता है?

In entry for interest on loan account which account is credited?

Explanation opens after your attempt
Correct Answer

D. भागीदार ऋण खाता

Explanation

Simple Explanation

ब्याज देय होने से ऋण खाता बढ़ता है। इसलिए उसे क्रेडिट किया जाता है। / The loan account increases due to interest payable. Therefore it is credited.

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Question 19/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते की प्रकृति क्या है?

What is the nature of a partner's loan account?

Explanation opens after your attempt
Correct Answer

B. व्यक्तिगत खाता

Explanation

Simple Explanation

यह भागीदार से संबंधित व्यक्तिगत खाता है। वर्गीकरण याद रखें। / It is a personal account relating to a partner. Remember the classification.

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Question 20/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹50000 पर 8% वार्षिक ब्याज एक वर्ष के लिए कितना होगा?

What is the annual interest on ₹50000 at 8%?

Explanation opens after your attempt
Correct Answer

C. ₹4000

Explanation

Simple Explanation

₹50000 का 8% ₹4000 है। सरल ब्याज की गणना करें। / 8% of ₹50000 is ₹4000. Use simple interest calculation.

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Question 21/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ऋण खाते का भुगतान कर दिया जाए तो कौन सा खाता डेबिट होगा?

If the loan account is paid off which account will be debited?

Explanation opens after your attempt
Correct Answer

B. ऋण खाता

Explanation

Simple Explanation

देयता समाप्त करने हेतु ऋण खाता डेबिट होता है। नकद क्रेडिट होता है। / The loan account is debited to extinguish the liability. Cash is credited.

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Question 22/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार के ऋण खाते को किसके साथ समायोजित नहीं किया जाता?

A retiring partner's loan account is generally not adjusted with which item?

Explanation opens after your attempt
Correct Answer

D. भविष्य का लाभांश

Explanation

Simple Explanation

भविष्य का लाभांश ऋण खाते का सामान्य भाग नहीं है। प्रश्न में भ्रम से बचें। / Future dividend is not a normal component of the loan account. Avoid confusion.

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Question 23/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज फर्म के लिए क्या है?

Interest on partner's loan account is what for the firm?

Explanation opens after your attempt
Correct Answer

A. व्यय

Explanation

Simple Explanation

ब्याज भुगतान फर्म का खर्च है। यह लाभ को घटाता है। / Interest payment is an expense for the firm. It reduces profit.

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Question 24/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹120000 की देय राशि को ऋण खाते में बदला गया। इससे कौन सा तत्व बढ़ेगा?

₹120000 due amount is converted into a loan account. Which element increases?

Explanation opens after your attempt
Correct Answer

B. देयता

Explanation

Simple Explanation

ऋण खाता देयता है इसलिए देयता बढ़ती है। मूल प्रभाव पहचानें। / A loan account is a liability so liabilities increase. Identify the basic effect.

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Question 25/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते का ब्याज यदि वर्षांत पर जोड़ा जाए तो ऋण शेष पर क्या प्रभाव होगा?

If interest is added to the loan account at year end what happens to the balance?

Explanation opens after your attempt
Correct Answer

C. बढ़ता है

Explanation

Simple Explanation

ब्याज जोड़ने से देय राशि बढ़ती है। इसलिए शेष बढ़ता है। / Adding interest increases the payable amount. Hence the balance increases.

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Question 26/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

मृत भागीदार की देय राशि का ऋण खाते में रूपांतरण किस सिद्धांत को दर्शाता है?

Conversion of amount due to a deceased partner into a loan account reflects which principle?

Explanation opens after your attempt
Correct Answer

A. अलग इकाई दृष्टिकोण

Explanation

Simple Explanation

फर्म और भागीदार को अलग माना जाता है। यही आधार है। / The firm and partner are treated separately. That is the basis.

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Question 27/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹90000 पर 10% ब्याज 9 माह के लिए कितना होगा?

What is the interest on ₹90000 at 10% for 9 months?

Explanation opens after your attempt
Correct Answer

A. ₹6750

Explanation

Simple Explanation

₹90000 × 10% × 9/12 = ₹6750। अवधि का सही उपयोग करें। / ₹90000 × 10% × 9/12 = ₹6750. Use the correct time factor.

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Question 28/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते का क्रेडिट शेष क्या दर्शाता है?

What does the credit balance of a loan account indicate?

Explanation opens after your attempt
Correct Answer

B. फर्म की देयता

Explanation

Simple Explanation

क्रेडिट शेष भुगतान योग्य राशि दर्शाता है। यह देयता है। / A credit balance shows an amount payable. It is a liability.

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Question 29/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ₹30000 का भुगतान ऋण खाते के विरुद्ध किया जाए तो ऋण खाते में क्या होगा?

If ₹30000 is paid against the loan account what happens in the loan account?

Explanation opens after your attempt
Correct Answer

B. डेबिट

Explanation

Simple Explanation

भुगतान से देयता घटती है इसलिए डेबिट किया जाता है। नियम याद रखें। / Payment reduces the liability so the account is debited. Remember the rule.

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Question 30/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज की गणना का आधार सामान्यतः क्या होता है?

Interest on a partner's loan account is generally calculated on what basis?

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Correct Answer

A. ऋण शेष

Explanation

Simple Explanation

ब्याज ऋण शेष राशि पर निकाला जाता है। प्रश्नों में आधार पहचानें। / Interest is computed on the loan balance. Identify the basis in questions.

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Question 31/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार के ऋण खाते का भुगतान विलंबित होने पर कौन सा अतिरिक्त तत्व जुड़ सकता है?

If payment of retiring partner's loan is delayed which additional element may be added?

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Correct Answer

B. ब्याज

Explanation

Simple Explanation

विलंब अवधि के लिए ब्याज जोड़ा जा सकता है। अनुबंध देखें। / Interest may be added for the delayed period. Check the agreement.

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Question 32/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹250000 के ऋण खाते पर 12% ब्याज एक वर्ष का कितना होगा?

What is one year's interest on a ₹250000 loan account at 12%?

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Correct Answer

C. ₹30000

Explanation

Simple Explanation

₹250000 का 12% ₹30000 है। प्रतिशत का सही प्रयोग करें। / 12% of ₹250000 is ₹30000. Apply percentages correctly.

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Question 33/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

कौन सा खाता सेवानिवृत्ति के बाद भी जारी रह सकता है?

Which account may continue even after retirement of a partner?

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Correct Answer

C. ऋण खाता

Explanation

Simple Explanation

देय राशि लंबित होने पर ऋण खाता जारी रहता है। यह महत्वपूर्ण अंतर है। / The loan account continues if the amount remains unpaid. This is a key distinction.

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Question 34/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ऋण खाते पर ब्याज 6% और शेष ₹70000 है तो ब्याज कितना होगा?

If loan balance is ₹70000 and interest rate is 6% what is the interest?

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Correct Answer

B. ₹4200

Explanation

Simple Explanation

₹70000 का 6% ₹4200 है। त्वरित गणना का अभ्यास करें। / 6% of ₹70000 is ₹4200. Practice quick calculations.

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Question 35/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते को खोलने का कारण क्या है?

Why is a loan account opened for a retiring or deceased partner?

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A. देय राशि को ऋण रूप में दिखाने हेतु

Explanation

Simple Explanation

देय राशि को अलग ऋण के रूप में दिखाया जाता है। प्रस्तुतीकरण स्पष्ट होता है। / The payable amount is shown separately as a loan. Presentation becomes clear.

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Question 36/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज का भुगतान करने की प्रविष्टि में नकद खाते का क्या होगा?

In payment of interest on loan account what happens to Cash Account?

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Correct Answer

B. क्रेडिट

Explanation

Simple Explanation

नकद का भुगतान होने पर नकद क्रेडिट होता है। मूल नियम लागू करें। / Cash is credited when payment is made. Apply the basic rule.

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Question 37/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹180000 के ऋण खाते पर 5% ब्याज कितना होगा?

What is the interest on ₹180000 loan account at 5%?

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Correct Answer

B. ₹9000

Explanation

Simple Explanation

₹180000 का 5% ₹9000 है। प्रतिशत प्रश्नों में सावधानी रखें। / 5% of ₹180000 is ₹9000. Be careful with percentage questions.

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Question 38/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते का भुगतान किस प्रभाव को जन्म देता है?

Payment of a partner's loan account causes which effect?

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Correct Answer

A. देयता में कमी

Explanation

Simple Explanation

भुगतान से देयता कम होती है। यह बैलेंस शीट प्रभाव है। / Payment reduces liabilities. This is a balance sheet effect.

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Question 39/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

किस स्थिति में भागीदार का पूंजी खाता सीधे बंद होकर ऋण खाते में बदल सकता है?

In which situation can a partner's capital account be closed and transferred to a loan account?

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Correct Answer

B. सेवानिवृत्ति

Explanation

Simple Explanation

सेवानिवृत्ति पर देय राशि ऋण खाते में डाली जा सकती है। यह मानक प्रक्रिया है। / On retirement the due amount may be transferred to a loan account. This is standard practice.

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Question 40/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹400000 के ऋण खाते पर 3% ब्याज कितना होगा?

What is the interest on ₹400000 loan account at 3%?

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Correct Answer

B. ₹12000

Explanation

Simple Explanation

₹400000 का 3% ₹12000 है। प्रतिशत की सटीक गणना करें। / 3% of ₹400000 is ₹12000. Calculate percentages accurately.

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Question 41/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते पर ब्याज की मान्यता किस लेखांकन अवधारणा से जुड़ी है?

Recognition of interest on a partner's loan account is linked with which accounting concept?

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Correct Answer

A. उपार्जन अवधारणा

Explanation

Simple Explanation

ब्याज देय होने पर मान्यता दी जाती है। यह उपार्जन अवधारणा दर्शाता है। / Interest is recognized when it accrues. This reflects the accrual concept.

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Question 42/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ऋण खाते का शेष ₹110000 है और ब्याज 4% है तो ब्याज कितना होगा?

If loan balance is ₹110000 and interest rate is 4% what is the interest?

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Correct Answer

B. ₹4400

Explanation

Simple Explanation

₹110000 का 4% ₹4400 है। गणना को जाँचें। / 4% of ₹110000 is ₹4400. Verify the calculation.

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Question 43/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते का भुगतान किश्तों में होने पर प्रत्येक भुगतान का प्रभाव क्या होगा?

When a loan account is paid in installments what is the effect of each payment?

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Correct Answer

B. देयता घटेगी

Explanation

Simple Explanation

हर भुगतान से ऋण शेष कम होता है। इसलिए देयता घटती है। / Each payment reduces the loan balance. Therefore liability decreases.

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Question 44/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

सेवानिवृत्त भागीदार के ऋण खाते पर ब्याज का अंतिम भार किस पर पड़ता है?

Who ultimately bears the interest on a retiring partner's loan account?

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Correct Answer

A. फर्म

Explanation

Simple Explanation

ब्याज फर्म का व्यय है। इसलिए भार फर्म पर पड़ता है। / The interest is an expense of the firm. Hence the burden is borne by the firm.

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Question 45/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹60000 के ऋण खाते पर 15% ब्याज कितना होगा?

What is the interest on ₹60000 loan account at 15%?

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Correct Answer

C. ₹9000

Explanation

Simple Explanation

₹60000 का 15% ₹9000 है। उच्च प्रतिशत वाले प्रश्नों का अभ्यास करें। / 15% of ₹60000 is ₹9000. Practice higher percentage questions.

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Question 46/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

ऋण खाते का समापन कब होता है?

When is a partner's loan account closed?

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Correct Answer

B. पूरी राशि चुकाने पर

Explanation

Simple Explanation

पूरी देय राशि के भुगतान पर खाता बंद होता है। यह अंतिम निपटान है। / The account closes when the full amount is paid. This is final settlement.

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Question 47/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ऋण खाते पर ब्याज जोड़कर शेष ₹132500 हो गया तो इसका अर्थ क्या है?

If after adding interest the loan balance becomes ₹132500 what does it indicate?

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Correct Answer

B. देयता बढ़ी

Explanation

Simple Explanation

ब्याज जोड़ने से देय राशि बढ़ती है। इसलिए देयता बढ़ी है। / Adding interest increases the payable amount. Therefore liability has increased.

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Question 48/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

मृत भागीदार के ऋण खाते पर ब्याज का उद्देश्य क्या है?

What is the purpose of charging interest on a deceased partner's loan account?

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Correct Answer

A. भुगतान में विलंब की क्षतिपूर्ति

Explanation

Simple Explanation

देय राशि उपयोग में रहने पर प्रतिफल दिया जाता है। यही ब्याज का उद्देश्य है। / It compensates for use of the payable amount. That is the purpose of interest.

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Question 49/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹75000 के ऋण खाते पर 12% वार्षिक ब्याज कितना होगा?

What is the annual interest on ₹75000 loan account at 12%?

Explanation opens after your attempt
Correct Answer

D. ₹9000

Explanation

Simple Explanation

₹75000 का 12% ₹9000 है। अंतिम उत्तर सावधानी से चुनें। / 12% of ₹75000 is ₹9000. Choose the final answer carefully.

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Question 50/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि सेवानिवृत्त भागीदार के ऋण खाते का प्रारंभिक शेष ₹100000 है और वर्ष के अंत में ₹20000 का भुगतान कर दिया गया तथा 6% वार्षिक ब्याज जोड़ा गया तो अंतिम शेष कितना होगा?

If the opening balance of a retiring partner's loan account is ₹100000 and ₹20000 is paid during the year while 6% annual interest is added then what will be the closing balance?

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Correct Answer

B. ₹86000

Explanation

Simple Explanation

ब्याज ₹6000 होगा। अंतिम शेष ₹100000 + ₹6000 - ₹20000 = ₹86000 होगा। / Interest is ₹6000. Closing balance = ₹100000 + ₹6000 - ₹20000 = ₹86000.

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