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Accountancy Quiz - Class 12 Accountancy Expert Level 36 Quiz

Question 1/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि सेवानिवृत्त भागीदार की देय राशि ₹240000 है और उसका 25% तुरंत चुका दिया गया तो ऋण खाते में कितनी राशि स्थानांतरित होगी?

If the amount due to a retiring partner is ₹240000 and 25% is paid immediately how much will be transferred to the loan account?

Explanation opens after your attempt

Correct Answer

B. ₹180000

Explanation

Simple Explanation

25% भुगतान ₹60000 है। शेष ₹180000 ऋण खाते में जाएगा। / 25% payment is ₹60000. The balance ₹180000 goes to the loan account.

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Question 2/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते पर देय ब्याज को किस प्रकार का व्यय माना जाता है?

Interest payable on a partner's loan account is treated as what type of expense?

Explanation opens after your attempt

Correct Answer

B. राजस्व व्ययRevenue Expenditure

Explanation

Simple Explanation

ब्याज नियमित व्यवसायिक व्यय है। इसे राजस्व व्यय माना जाता है। / Interest is a routine business expense. It is treated as a revenue expenditure.

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Question 3/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि मृत भागीदार की देय राशि ₹175000 है और उसे ऋण खाते में डाला गया तो किस पक्ष में दिखेगी?

If ₹175000 due to a deceased partner is transferred to a loan account on which side will it appear?

Explanation opens after your attempt

Correct Answer

B. देयता पक्षLiabilities Side

Explanation

Simple Explanation

ऋण खाता फर्म की देयता है। इसलिए यह देयता पक्ष में दिखेगा। / A loan account is a liability of the firm. Hence it appears on the liabilities side.

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Question 4/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹96000 के ऋण खाते पर 7.5% वार्षिक ब्याज कितना होगा?

What is the annual interest on a loan account of ₹96000 at 7.5%?

Explanation opens after your attempt

Correct Answer

C. ₹7200

Explanation

Simple Explanation

₹96000 × 7.5% = ₹7200। दशमलव प्रतिशत पर ध्यान दें। / ₹96000 × 7.5% = ₹7200. Pay attention to decimal percentages.

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Question 5/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते के निर्माण का मुख्य उद्देश्य क्या है?

What is the primary purpose of creating a partner's loan account?

Explanation opens after your attempt

Correct Answer

A. भुगतान योग्य राशि को अलग दिखानाTo separately show the payable amount

Explanation

Simple Explanation

इससे देय राशि का स्पष्ट लेखा मिलता है। परीक्षा में यह मूल अवधारणा है। / It provides a clear record of the payable amount. This is a core exam concept.

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Question 6/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹225000 के ऋण खाते पर 8% ब्याज 9 माह के लिए कितना होगा?

What is the interest on ₹225000 at 8% for 9 months?

Explanation opens after your attempt

Correct Answer

B. ₹13500

Explanation

Simple Explanation

₹225000 × 8% × 9/12 = ₹13500। समय अवधि का उपयोग करें। / ₹225000 × 8% × 9/12 = ₹13500. Use the time period correctly.

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Question 7/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

सेवानिवृत्त भागीदार के ऋण खाते पर ब्याज किसे लाभ देता है?

Interest on a retiring partner's loan account benefits whom?

Explanation opens after your attempt

Correct Answer

C. सेवानिवृत्त भागीदारRetiring Partner

Explanation

Simple Explanation

ब्याज उस व्यक्ति को मिलता है जिसकी राशि फर्म में लंबित है। / Interest goes to the person whose amount remains with the firm.

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Question 8/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ऋण खाते में ₹110000 शेष है और ₹30000 का भुगतान कर दिया गया तो नया शेष कितना होगा?

If a loan account has a balance of ₹110000 and ₹30000 is paid what is the new balance?

Explanation opens after your attempt

Correct Answer

B. ₹80000

Explanation

Simple Explanation

₹110000 - ₹30000 = ₹80000। भुगतान से देयता घटती है। / ₹110000 - ₹30000 = ₹80000. Payment reduces the liability.

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Question 9/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹132000 पर 5.5% ब्याज कितना होगा?

What is the interest on ₹132000 at 5.5%?

Explanation opens after your attempt

Correct Answer

B. ₹7260

Explanation

Simple Explanation

₹132000 × 5.5% = ₹7260। गणना सावधानी से करें। / ₹132000 × 5.5% = ₹7260. Calculate carefully.

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Question 10/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

किस स्थिति में ऋण खाते पर ब्याज जोड़ना आवश्यक नहीं होगा?

In which situation may interest on the loan account not be added?

Explanation opens after your attempt

Correct Answer

A. यदि अनुबंध में शून्य ब्याज होIf deed specifies zero interest

Explanation

Simple Explanation

अनुबंध की शर्तें लागू होती हैं। यदि ब्याज शून्य है तो ब्याज नहीं जोड़ा जाएगा। / The deed terms apply. If interest is zero no interest will be added.

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Question 11/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹400000 के ऋण खाते पर 4.25% ब्याज कितना होगा?

What is the interest on ₹400000 at 4.25%?

Explanation opens after your attempt

Correct Answer

C. ₹17000

Explanation

Simple Explanation

₹400000 × 4.25% = ₹17000। दशमलव दरों का अभ्यास करें। / ₹400000 × 4.25% = ₹17000. Practice decimal rates.

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

ऋण खाते का भुगतान बैंक द्वारा होने पर बैंक खाते की प्रकृति क्या होगी?

When the loan account is settled through bank what will be the effect on Bank Account?

Explanation opens after your attempt

Correct Answer

B. क्रेडिटCredit

Explanation

Simple Explanation

भुगतान होने पर बैंक शेष घटता है। इसलिए बैंक खाता क्रेडिट होता है। / Bank balance decreases on payment. Therefore Bank Account is credited.

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Question 13/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹144000 पर 12.5% वार्षिक ब्याज कितना होगा?

What is the annual interest on ₹144000 at 12.5%?

Explanation opens after your attempt

Correct Answer

C. ₹18000

Explanation

Simple Explanation

₹144000 × 12.5% = ₹18000। भिन्न प्रतिशत को समझें। / ₹144000 × 12.5% = ₹18000. Understand fractional percentages.

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Question 14/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते में ब्याज जोड़ने पर कौन सा खाता डेबिट होता है?

Which account is debited when interest is added to a partner's loan account?

Explanation opens after your attempt

Correct Answer

B. ब्याज खाताInterest Account

Explanation

Simple Explanation

ब्याज व्यय है इसलिए ब्याज खाता डेबिट होता है। / Interest is an expense therefore Interest Account is debited.

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Question 15/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹84000 के ऋण खाते पर 15% ब्याज कितना होगा?

What is the interest on ₹84000 at 15%?

Explanation opens after your attempt

Correct Answer

B. ₹12600

Explanation

Simple Explanation

₹84000 × 15% = ₹12600। प्रतिशत का सही प्रयोग करें। / ₹84000 × 15% = ₹12600. Apply the percentage correctly.

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Question 16/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का शेष बढ़ाने वाला तत्व कौन सा है?

Which factor increases the balance of a loan account?

Explanation opens after your attempt

Correct Answer

B. ब्याज जोड़नाAdding interest

Explanation

Simple Explanation

ब्याज जोड़ने से देय राशि बढ़ती है। / Adding interest increases the amount payable.

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Question 17/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹350000 पर 3.5% ब्याज कितना होगा?

What is the interest on ₹350000 at 3.5%?

Explanation opens after your attempt

Correct Answer

C. ₹12250

Explanation

Simple Explanation

₹350000 × 3.5% = ₹12250। दशमलव प्रतिशत याद रखें। / ₹350000 × 3.5% = ₹12250. Remember decimal percentages.

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Question 18/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

मृत भागीदार के ऋण खाते का अंतिम भुगतान किसे किया जाता है?

To whom is the final payment of a deceased partner's loan account made?

Explanation opens after your attempt

Correct Answer

C. कानूनी प्रतिनिधिLegal Representative

Explanation

Simple Explanation

मृत भागीदार की राशि उसके कानूनी प्रतिनिधि को दी जाती है। / The amount is paid to the legal representative of the deceased partner.

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Question 19/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹125000 पर 9.6% ब्याज कितना होगा?

What is the interest on ₹125000 at 9.6%?

Explanation opens after your attempt

Correct Answer

C. ₹12000

Explanation

Simple Explanation

₹125000 × 9.6% = ₹12000। सटीक गणना करें। / ₹125000 × 9.6% = ₹12000. Calculate accurately.

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Question 20/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते की राशि का भुगतान न होने पर उसे क्या माना जाएगा?

If the loan account amount remains unpaid how will it be treated?

Explanation opens after your attempt

Correct Answer

B. देयताLiability

Explanation

Simple Explanation

जब तक भुगतान नहीं होता यह देयता रहती है। / Until paid it remains a liability.

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Question 21/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹156000 पर 6.25% ब्याज कितना होगा?

What is the interest on ₹156000 at 6.25%?

Explanation opens after your attempt

Correct Answer

B. ₹9750

Explanation

Simple Explanation

₹156000 × 6.25% = ₹9750। भिन्न प्रतिशत का प्रयोग करें। / ₹156000 × 6.25% = ₹9750. Use fractional percentages correctly.

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Question 22/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ऋण खाते का शेष ₹500000 है और 10% भुगतान किया गया तो शेष कितना रहेगा?

If the loan account balance is ₹500000 and 10% is paid what balance remains?

Explanation opens after your attempt

Correct Answer

C. ₹450000

Explanation

Simple Explanation

10% भुगतान ₹50000 है। शेष ₹450000 रहेगा। / 10% payment is ₹50000. Remaining balance is ₹450000.

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Question 23/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का वर्गीकरण किस श्रेणी में किया जाता है?

Under which category is a partner's loan account classified?

Explanation opens after your attempt

Correct Answer

A. व्यक्तिगत खाताPersonal Account

Explanation

Simple Explanation

यह व्यक्ति से संबंधित खाता है। इसलिए व्यक्तिगत खाता है। / It relates to a person. Therefore it is a personal account.

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Question 24/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹64000 पर 18% ब्याज कितना होगा?

What is the interest on ₹64000 at 18%?

Explanation opens after your attempt

Correct Answer

B. ₹11520

Explanation

Simple Explanation

₹64000 × 18% = ₹11520। प्रतिशत की गणना जाँचें। / ₹64000 × 18% = ₹11520. Check the percentage calculation.

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Question 25/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का भुगतान होने पर कौन सा प्रभाव नहीं होगा?

Which effect will not occur when a loan account is paid?

Explanation opens after your attempt

Correct Answer

C. लाभ में वृद्धिIncrease in profit

Explanation

Simple Explanation

भुगतान लाभ नहीं बढ़ाता। यह केवल देयता का निपटान है। / Payment does not increase profit. It only settles a liability.

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Question 26/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹275000 पर 4.8% ब्याज कितना होगा?

What is the interest on ₹275000 at 4.8%?

Explanation opens after your attempt

Correct Answer

B. ₹13200

Explanation

Simple Explanation

₹275000 × 4.8% = ₹13200। दशमलव दरों का अभ्यास करें। / ₹275000 × 4.8% = ₹13200. Practice decimal rates.

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Question 27/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ऋण खाते पर ब्याज देय है लेकिन भुगतान नहीं हुआ तो क्या होगा?

If interest on the loan account is due but unpaid what happens?

Explanation opens after your attempt

Correct Answer

B. ऋण खाते में जोड़ा जाएगाAdded to loan account

Explanation

Simple Explanation

अदत्त ब्याज ऋण खाते में जोड़ दिया जाता है। / Unpaid interest is added to the loan account.

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Question 28/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹216000 पर 7.25% ब्याज कितना होगा?

What is the interest on ₹216000 at 7.25%?

Explanation opens after your attempt

Correct Answer

A. ₹14660

Explanation

Simple Explanation

₹216000 × 7.25% = ₹15660 नहीं बल्कि ध्यान दें। सही गणना ₹15660 है। / ₹216000 × 7.25% = ₹15660. Carefully verify the calculation.

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Question 29/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ब्याज जोड़ने के बाद ऋण खाते का शेष ₹189000 हो गया तो यह क्या दर्शाता है?

If the loan balance becomes ₹189000 after adding interest what does it indicate?

Explanation opens after your attempt

Correct Answer

A. देयता बढ़ीLiability increased

Explanation

Simple Explanation

ब्याज जोड़ने से भुगतान योग्य राशि बढ़ती है। / Adding interest increases the amount payable.

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Question 30/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹180000 पर 13% ब्याज कितना होगा?

What is the interest on ₹180000 at 13%?

Explanation opens after your attempt

Correct Answer

C. ₹23400

Explanation

Simple Explanation

₹180000 × 13% = ₹23400। प्रतिशत की सटीक गणना करें। / ₹180000 × 13% = ₹23400. Calculate the percentage accurately.

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Question 31/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का भुगतान किस सिद्धांत को प्रभावित नहीं करता?

Settlement of a loan account does not affect which item?

Explanation opens after your attempt

Correct Answer

C. लाभProfit

Explanation

Simple Explanation

मूल भुगतान लाभ को प्रभावित नहीं करता। / Principal repayment does not affect profit.

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Question 32/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹112000 पर 8.5% ब्याज कितना होगा?

What is the interest on ₹112000 at 8.5%?

Explanation opens after your attempt

Correct Answer

B. ₹9520

Explanation

Simple Explanation

₹112000 × 8.5% = ₹9520। सही प्रतिशत लगाएँ। / ₹112000 × 8.5% = ₹9520. Apply the correct percentage.

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Question 33/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

किस परिस्थिति में ऋण खाते का निर्माण नहीं किया जाएगा?

In which circumstance will a loan account not be created?

Explanation opens after your attempt

Correct Answer

A. पूरी राशि तुरंत चुका दी जाएEntire amount paid immediately

Explanation

Simple Explanation

यदि कोई राशि बकाया नहीं रहती तो ऋण खाता आवश्यक नहीं है। / If no amount remains due a loan account is unnecessary.

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Question 34/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹72000 पर 16% ब्याज कितना होगा?

What is the interest on ₹72000 at 16%?

Explanation opens after your attempt

Correct Answer

B. ₹11520

Explanation

Simple Explanation

₹72000 × 16% = ₹11520। गणना जाँचें। / ₹72000 × 16% = ₹11520. Verify the calculation.

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

ऋण खाते का बैलेंस बढ़ने का प्रत्यक्ष कारण क्या हो सकता है?

What can directly increase the balance of a loan account?

Explanation opens after your attempt

Correct Answer

A. ब्याज की मान्यताRecognition of interest

Explanation

Simple Explanation

ब्याज जोड़ने से ऋण शेष बढ़ता है। / Recognizing interest increases the loan balance.

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

₹168000 पर 6.75% ब्याज कितना होगा?

What is the interest on ₹168000 at 6.75%?

Explanation opens after your attempt

Correct Answer

B. ₹11340

Explanation

Simple Explanation

₹168000 × 6.75% = ₹11340। दशमलव प्रतिशत समझें। / ₹168000 × 6.75% = ₹11340. Understand decimal percentages.

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Question 37/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते पर ब्याज का भुगतान होने पर कौन सा खाता डेबिट होगा?

When interest on a loan account is paid which account is debited?

Explanation opens after your attempt

Correct Answer

B. ब्याज देय खाताInterest Payable Account

Explanation

Simple Explanation

देय ब्याज समाप्त करने हेतु ब्याज देय खाता डेबिट होता है। / Interest Payable Account is debited to remove the liability.

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Question 38/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹208000 पर 5.25% ब्याज कितना होगा?

What is the interest on ₹208000 at 5.25%?

Explanation opens after your attempt

Correct Answer

B. ₹10920

Explanation

Simple Explanation

₹208000 × 5.25% = ₹10920। सही गणना करें। / ₹208000 × 5.25% = ₹10920. Calculate correctly.

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Question 39/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते के भुगतान से बैलेंस शीट का कौन सा पक्ष प्रभावित होगा?

Which side of the balance sheet is affected by payment of a loan account?

Explanation opens after your attempt

Correct Answer

A. देयता पक्षLiabilities Side

Explanation

Simple Explanation

भुगतान से देयता घटती है। इसलिए देयता पक्ष प्रभावित होता है। / Payment reduces liabilities. Therefore the liabilities side is affected.

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Question 40/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹192000 पर 11.5% ब्याज कितना होगा?

What is the interest on ₹192000 at 11.5%?

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Correct Answer

B. ₹22080

Explanation

Simple Explanation

₹192000 × 11.5% = ₹22080। प्रतिशत सही लगाएँ। / ₹192000 × 11.5% = ₹22080. Apply the percentage correctly.

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Question 41/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ऋण खाते का शेष ₹275000 है और ₹75000 का भुगतान हो गया तो शेष कितना रहेगा?

If the loan balance is ₹275000 and ₹75000 is paid what balance remains?

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Correct Answer

C. ₹200000

Explanation

Simple Explanation

₹275000 - ₹75000 = ₹200000। भुगतान से शेष कम होता है। / ₹275000 - ₹75000 = ₹200000. Payment reduces the balance.

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Question 42/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹88000 पर 12.5% ब्याज कितना होगा?

What is the interest on ₹88000 at 12.5%?

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Correct Answer

C. ₹11000

Explanation

Simple Explanation

₹88000 × 12.5% = ₹11000। भिन्न प्रतिशत का उपयोग करें। / ₹88000 × 12.5% = ₹11000. Use fractional percentages.

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Question 43/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते की देयता कब समाप्त होती है?

When does the liability represented by a loan account cease?

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Correct Answer

B. पूर्ण भुगतान परOn full payment

Explanation

Simple Explanation

पूर्ण भुगतान होने पर देयता समाप्त होती है। / The liability ends when full payment is made.

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Question 44/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹124000 पर 14% ब्याज कितना होगा?

What is the interest on ₹124000 at 14%?

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Correct Answer

C. ₹17360

Explanation

Simple Explanation

₹124000 × 14% = ₹17360। उत्तर की पुष्टि करें। / ₹124000 × 14% = ₹17360. Confirm the answer.

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Question 45/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते का शेष यदि लगातार बढ़ रहा हो तो संभावित कारण क्या है?

If a loan account balance keeps increasing what may be the reason?

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Correct Answer

A. ब्याज जुड़ रहा हैInterest is being added

Explanation

Simple Explanation

ब्याज जोड़ने से शेष बढ़ सकता है। / Adding interest can increase the balance.

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Question 46/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹152000 पर 7.5% ब्याज कितना होगा?

What is the interest on ₹152000 at 7.5%?

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Correct Answer

B. ₹11400

Explanation

Simple Explanation

₹152000 × 7.5% = ₹11400। गणना को जाँचें। / ₹152000 × 7.5% = ₹11400. Check the calculation.

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Question 47/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

ऋण खाते को पूंजी खाते से अलग रखने का कारण क्या है?

Why is a loan account kept separate from the capital account?

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Correct Answer

A. देयता को स्पष्ट दिखाने हेतुTo clearly show liability

Explanation

Simple Explanation

ऋण खाता अलग देयता को दर्शाता है। / The loan account separately represents a liability.

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Question 48/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹264000 पर 6% ब्याज कितना होगा?

What is the interest on ₹264000 at 6%?

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Correct Answer

C. ₹15840

Explanation

Simple Explanation

₹264000 × 6% = ₹15840। प्रतिशत की सटीक गणना करें। / ₹264000 × 6% = ₹15840. Calculate the percentage accurately.

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Question 49/50 Expert Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि सेवानिवृत्त भागीदार के ऋण खाते में ₹320000 शेष है और उस पर 10% ब्याज जोड़ा जाता है तो नया शेष कितना होगा?

If a retiring partner's loan account has a balance of ₹320000 and interest at 10% is added what will be the new balance?

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Correct Answer

B. ₹352000

Explanation

Simple Explanation

₹320000 का 10% ₹32000 है। नया शेष ₹352000 होगा। / 10% of ₹320000 is ₹32000. The new balance becomes ₹352000.

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

मृत भागीदार की देय राशि का एक भाग तुरंत चुकाकर शेष को ऋण खाते में स्थानांतरित करने का उद्देश्य क्या है?

Why is the remaining amount transferred to a loan account after paying part of the amount due to a deceased partner immediately?

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Correct Answer

B. देय शेष को अलग से दर्शाने के लिएTo show the outstanding amount separately

Explanation

Simple Explanation

शेष भुगतान योग्य राशि को स्पष्ट रूप से दिखाने हेतु ऋण खाता बनाया जाता है। / A loan account is created to clearly show the outstanding payable amount.

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Class 12 Accountancy Expert Quiz

Simple Explanation

ऋण खाते पर देय ब्याज को किस प्रकार का व्यय माना जाता है?

Simple Explanation

यदि मृत भागीदार की देय राशि ₹175000 है और उसे ऋण खाते में डाला गया तो किस पक्ष में दिखेगी?

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₹96000 के ऋण खाते पर 7.5% वार्षिक ब्याज कितना होगा?

Simple Explanation

ऋण खाते के निर्माण का मुख्य उद्देश्य क्या है?

Simple Explanation

₹225000 के ऋण खाते पर 8% ब्याज 9 माह के लिए कितना होगा?

Simple Explanation

सेवानिवृत्त भागीदार के ऋण खाते पर ब्याज किसे लाभ देता है?

Simple Explanation

यदि ऋण खाते में ₹110000 शेष है और ₹30000 का भुगतान कर दिया गया तो नया शेष कितना होगा?

Simple Explanation

₹132000 पर 5.5% ब्याज कितना होगा?

Simple Explanation

किस स्थिति में ऋण खाते पर ब्याज जोड़ना आवश्यक नहीं होगा?

Simple Explanation

₹400000 के ऋण खाते पर 4.25% ब्याज कितना होगा?

Simple Explanation

ऋण खाते का भुगतान बैंक द्वारा होने पर बैंक खाते की प्रकृति क्या होगी?

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₹144000 पर 12.5% वार्षिक ब्याज कितना होगा?

Simple Explanation

ऋण खाते में ब्याज जोड़ने पर कौन सा खाता डेबिट होता है?

Simple Explanation

₹84000 के ऋण खाते पर 15% ब्याज कितना होगा?

Simple Explanation

ऋण खाते का शेष बढ़ाने वाला तत्व कौन सा है?

Simple Explanation

₹350000 पर 3.5% ब्याज कितना होगा?

Simple Explanation

मृत भागीदार के ऋण खाते का अंतिम भुगतान किसे किया जाता है?

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₹125000 पर 9.6% ब्याज कितना होगा?

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ऋण खाते की राशि का भुगतान न होने पर उसे क्या माना जाएगा?

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₹156000 पर 6.25% ब्याज कितना होगा?

Simple Explanation

यदि ऋण खाते का शेष ₹500000 है और 10% भुगतान किया गया तो शेष कितना रहेगा?

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ऋण खाते का वर्गीकरण किस श्रेणी में किया जाता है?

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₹64000 पर 18% ब्याज कितना होगा?

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ऋण खाते का भुगतान होने पर कौन सा प्रभाव नहीं होगा?

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₹275000 पर 4.8% ब्याज कितना होगा?

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यदि ऋण खाते पर ब्याज देय है लेकिन भुगतान नहीं हुआ तो क्या होगा?

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₹216000 पर 7.25% ब्याज कितना होगा?

Simple Explanation

यदि ब्याज जोड़ने के बाद ऋण खाते का शेष ₹189000 हो गया तो यह क्या दर्शाता है?

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₹180000 पर 13% ब्याज कितना होगा?

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ऋण खाते का भुगतान किस सिद्धांत को प्रभावित नहीं करता?

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₹112000 पर 8.5% ब्याज कितना होगा?

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किस परिस्थिति में ऋण खाते का निर्माण नहीं किया जाएगा?

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₹72000 पर 16% ब्याज कितना होगा?

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ऋण खाते का बैलेंस बढ़ने का प्रत्यक्ष कारण क्या हो सकता है?

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₹168000 पर 6.75% ब्याज कितना होगा?

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ऋण खाते पर ब्याज का भुगतान होने पर कौन सा खाता डेबिट होगा?

Simple Explanation

₹208000 पर 5.25% ब्याज कितना होगा?

Simple Explanation

ऋण खाते के भुगतान से बैलेंस शीट का कौन सा पक्ष प्रभावित होगा?

Simple Explanation

₹192000 पर 11.5% ब्याज कितना होगा?

Simple Explanation