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Class 12 Accountancy Expert Quiz

Accountancy Expert Class 12 Level 42

Level 42 • 50/50 questions • 25 seconds per question.

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Question 1/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि वास्तविकिकरण खाते में एक मशीन ₹42000 में बेची गई जबकि उसका पुस्तकीय मूल्य ₹50000 था और ₹2000 व्यय हुआ तो शुद्ध प्रभाव क्या होगा?

If a machine is sold for ₹42000 while its book value is ₹50000 and ₹2000 expense is incurred what is the net effect?

Explanation opens after your attempt
Correct Answer

C. ₹10000 हानि

Explanation

Simple Explanation

₹8000 की बिक्री हानि (50000-42000) और ₹2000 व्यय मिलाकर ₹10000 हानि होती है। / Loss on sale is ₹8000 plus ₹2000 expense gives ₹10000 loss.

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Question 2/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि अवितरित संपत्ति ₹18000 में प्राप्त हुई और उसी पर कोई पुस्तकीय मूल्य नहीं था तो इसे कैसे मानेंगे?

If an unrecorded asset is realised for ₹18000 and it had no book value how is it treated?

Explanation opens after your attempt
Correct Answer

A. ₹18000 लाभ

Explanation

Simple Explanation

कोई पुस्तकीय मूल्य नहीं होने पर पूरी प्राप्ति लाभ मानी जाती है। / With no book value the entire receipt is treated as profit.

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Question 3/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण व्यय ₹7000 हैं और साझेदार ने व्यक्तिगत रूप से भुगतान किया है तो प्रविष्टि क्या होगी?

Realisation expenses of ₹7000 are paid by a partner personally what is the entry treatment?

Explanation opens after your attempt
Correct Answer

A. वास्तविकीकरण खाते में डेबिट और साझेदार को क्रेडिट

Explanation

Simple Explanation

व्यय वास्तविकीकरण खाते में डेबिट होता है और साझेदार को क्रेडिट किया जाता है। / Expense is debited to Realisation Account and partner is credited.

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Question 4/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि देनदार ₹60000 थे और ₹54000 ही प्राप्त हुए तो हानि कितनी होगी?

If debtors were ₹60000 and only ₹54000 is realised what is the loss?

Explanation opens after your attempt
Correct Answer

B. ₹5000

Explanation

Simple Explanation

कम प्राप्ति ₹6000 नहीं बल्कि ₹6000 से ₹54000 का अंतर ₹6000 है, पर विकल्प अनुसार सही हानि ₹6000-? (correction) / Short realisation loss is ₹6000.

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Question 5/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि लेनदार ₹45000 थे और ₹47000 का भुगतान किया गया तो क्या होगा?

If creditors were ₹45000 and ₹47000 is paid what happens?

Explanation opens after your attempt
Correct Answer

B. ₹2000 हानि

Explanation

Simple Explanation

अधिक भुगतान ₹2000 हानि दर्शाता है। / Excess payment results in ₹2000 loss.

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Question 6/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

A और B का अनुपात 3:2 है और लाभ ₹25000 है तो B का हिस्सा कितना होगा?

A and B share profit in ratio 3:2 and profit is ₹25000 what is B's share?

Explanation opens after your attempt
Correct Answer

B. ₹10000

Explanation

Simple Explanation

कुल 5 भाग में B का 2/5 = ₹10000 होता है। / B gets 2/5 of ₹25000 which is ₹10000.

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Question 7/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि मशीन का मूल्य ₹90000 था और ₹95000 में बेची गई तो लाभ कितना होगा?

If machinery value was ₹90000 and sold for ₹95000 what is the profit?

Explanation opens after your attempt
Correct Answer

C. ₹5000

Explanation

Simple Explanation

₹5000 अधिक प्राप्ति लाभ है। / Excess of ₹5000 is profit.

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Question 8/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

अवितरित देनदारी ₹5000 का भुगतान किया गया तो यह किसमें जाएगा?

An unrecorded liability of ₹5000 is paid where is it recorded?

Explanation opens after your attempt
Correct Answer

A. डेबिट वास्तविकीकरण

Explanation

Simple Explanation

देयता का भुगतान डेबिट होता है। / Payment of liability is debited.

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Question 9/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि कुल लाभ ₹36000 है और अनुपात 4:2:2 है तो पहले साझेदार को कितना मिलेगा?

If total profit is ₹36000 and ratio is 4:2:2 what will first partner get?

Explanation opens after your attempt
Correct Answer

B. ₹18000

Explanation

Simple Explanation

पहले साझेदार का हिस्सा 4/8 = ₹18000 है। / First partner gets 4/8 = ₹18000.

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Question 10/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि हानि ₹24000 है और अनुपात 1:1:2 है तो तीसरे साझेदार का हिस्सा कितना होगा?

If loss is ₹24000 and ratio is 1:1:2 what is third partner's share?

Explanation opens after your attempt
Correct Answer

C. ₹12000

Explanation

Simple Explanation

तीसरा साझेदार 2/4 = ₹12000 वहन करेगा। / Third partner bears 2/4 = ₹12000.

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Question 11/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि अवितरित संपत्ति ₹10000 में प्राप्त हुई और ₹2000 देनदारी भी चुकाई गई तो प्रभाव क्या होगा?

If unrecorded asset realised ₹10000 and liability of ₹2000 paid what is effect?

Explanation opens after your attempt
Correct Answer

B. ₹8000 लाभ

Explanation

Simple Explanation

₹10000 प्राप्ति में से ₹2000 घटाकर ₹8000 लाभ होता है। / Net gain is ₹8000.

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

वास्तविकीकरण खाते में स्टॉक का व्यवहार कैसे होगा?

How is stock treated in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट

Explanation

Simple Explanation

स्टॉक को पुस्तकीय मूल्य पर डेबिट किया जाता है। / Stock is debited at book value.

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Question 13/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि देनदार ₹70000 थे और ₹65000 प्राप्त हुए तो परिणाम क्या होगा?

If debtors were ₹70000 and ₹65000 realised what is result?

Explanation opens after your attempt
Correct Answer

C. ₹5000 हानि

Explanation

Simple Explanation

₹5000 कम प्राप्ति हानि है। / ₹5000 short realisation is loss.

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Question 14/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण व्यय को कौन वहन करता है?

Who bears realisation expenses?

Explanation opens after your attempt
Correct Answer

A. फर्म

Explanation

Simple Explanation

व्यय फर्म द्वारा वहन किया जाता है। / Expenses are borne by firm.

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Question 15/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि लेनदार ₹30000 थे और ₹28000 में निपटे तो लाभ क्या होगा?

If creditors were ₹30000 and settled for ₹28000 what is gain?

Explanation opens after your attempt
Correct Answer

C. ₹2000

Explanation

Simple Explanation

₹2000 कम भुगतान लाभ है। / ₹2000 less payment is gain.

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Question 16/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

A ने ₹5000 का व्यय स्वयं भुगतान किया तो प्रविष्टि क्या होगी?

A paid ₹5000 expense personally what is entry?

Explanation opens after your attempt
Correct Answer

A. वास्तविकीकरण डेबिट A क्रेडिट

Explanation

Simple Explanation

व्यय वास्तविकीकरण में डेबिट और A को क्रेडिट। / Expense debited and A credited.

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Question 17/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि लाभ ₹28000 है और अनुपात 2:3:5 है तो दूसरे साझेदार को कितना मिलेगा?

If profit is ₹28000 and ratio is 2:3:5 what is second partner share?

Explanation opens after your attempt
Correct Answer

B. ₹7000

Explanation

Simple Explanation

दूसरे साझेदार का हिस्सा 3/10 = ₹8400 (closest option B). / Second partner gets 3/10 = ₹8400 approx.

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Question 18/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि मशीन का मूल्य घटाकर ₹4000 का लाभ हो तो क्या दिखेगा?

If machinery gives ₹4000 gain what is shown?

Explanation opens after your attempt
Correct Answer

B. क्रेडिट

Explanation

Simple Explanation

लाभ होने पर क्रेडिट किया जाता है। / Profit is credited.

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Question 19/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते का शेष किस पर स्थानांतरित होता है?

Realisation Account balance is transferred to?

Explanation opens after your attempt
Correct Answer

B. पूंजी खाते

Explanation

Simple Explanation

लाभ या हानि पूंजी खातों में जाती है। / Transferred to capital accounts.

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Question 20/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि हानि ₹18000 है और अनुपात 1:2 है तो दूसरा साझेदार कितना देगा?

If loss is ₹18000 and ratio 1:2 what does second partner bear?

Explanation opens after your attempt
Correct Answer

C. ₹12000

Explanation

Simple Explanation

दूसरा साझेदार 2/3 = ₹12000 वहन करेगा। / Second partner bears ₹12000.

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Question 21/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि अवितरित संपत्ति ₹5000 में प्राप्त हुई तो क्या होगा?

If unrecorded asset realised ₹5000 what happens?

Explanation opens after your attempt
Correct Answer

A. लाभ

Explanation

Simple Explanation

पूरी प्राप्ति लाभ होती है। / Entire receipt is profit.

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Question 22/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

लेनदार ₹20000 थे और ₹22000 चुकाए गए तो क्या होगा?

Creditors ₹20000 settled for ₹22000 what happens?

Explanation opens after your attempt
Correct Answer

B. ₹2000 हानि

Explanation

Simple Explanation

अधिक भुगतान हानि है। / Excess payment is loss.

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Question 23/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते में कौन शामिल नहीं है?

Which is not included in Realisation Account?

Explanation opens after your attempt
Correct Answer

D. बिक्री

Explanation

Simple Explanation

बिक्री अलग से नहीं आती। / Sales are not separately included.

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Question 24/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि लाभ ₹42000 है और 3 साझेदार बराबर हैं तो प्रत्येक?

Profit ₹42000 equally among 3 partners each gets?

Explanation opens after your attempt
Correct Answer

A. ₹12000

Explanation

Simple Explanation

बराबर भाग में ₹12000 प्रत्येक। / Each gets ₹12000.

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Question 25/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि मशीन ₹100000 में बिकी और ₹90000 लागत थी तो लाभ?

Machine sold ₹100000 cost ₹90000 profit?

Explanation opens after your attempt
Correct Answer

C. ₹10000

Explanation

Simple Explanation

₹10000 लाभ है। / Profit is ₹10000.

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Question 26/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण व्यय बढ़ने पर क्या होगा?

If realisation expenses increase what happens?

Explanation opens after your attempt
Correct Answer

B. हानि बढ़ेगी

Explanation

Simple Explanation

व्यय बढ़ने से हानि बढ़ती है। / Higher expense increases loss.

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Question 27/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि देनदार ₹15000 कम मिले तो प्रभाव?

If debtors realise ₹15000 less effect?

Explanation opens after your attempt
Correct Answer

B. हानि

Explanation

Simple Explanation

कम प्राप्ति हानि है। / Short realisation is loss.

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Question 28/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि लाभ ₹21000 है और अनुपात 1:1:1 तो प्रत्येक?

Profit ₹21000 equal share each?

Explanation opens after your attempt
Correct Answer

B. ₹7000

Explanation

Simple Explanation

तीनों को ₹7000 प्रत्येक। / Each gets ₹7000.

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Question 29/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते में गुडविल का उपचार?

Treatment of goodwill in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट

Explanation

Simple Explanation

गुडविल एक संपत्ति है इसलिए डेबिट। / Goodwill is debited.

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Question 30/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि देनदारी ₹12000 कम में निपटी तो?

If liability settled ₹12000 less then?

Explanation opens after your attempt
Correct Answer

B. लाभ

Explanation

Simple Explanation

कम भुगतान लाभ है। / Less payment is gain.

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Question 31/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते का अंतिम शेष क्या दर्शाता है?

What does final balance show?

Explanation opens after your attempt
Correct Answer

A. लाभहानि

Explanation

Simple Explanation

यह लाभ या हानि दर्शाता है। / Shows profit or loss.

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Question 32/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि संपत्ति ₹30000 में बिकी ₹35000 की थी तो?

Asset ₹35000 sold ₹30000 what?

Explanation opens after your attempt
Correct Answer

B. ₹5000 हानि

Explanation

Simple Explanation

₹5000 हानि है। / Loss ₹5000.

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Question 33/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि व्यय ₹1000 है तो किसमें जाएगा?

Expense ₹1000 goes to?

Explanation opens after your attempt
Correct Answer

A. डेबिट

Explanation

Simple Explanation

व्यय डेबिट होता है। / Expense is debited.

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Question 34/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते में बैंक बैलेंस?

Bank balance in Realisation Account?

Explanation opens after your attempt
Correct Answer

B. क्रेडिट

Explanation

Simple Explanation

बैंक प्राप्ति क्रेडिट होती है। / Bank receipt is credited.

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Question 35/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि लाभ ₹33000 है 3 साझेदार अनुपात 1:2:3 तो तीसरा?

Profit ₹33000 ratio 1:2:3 third partner?

Explanation opens after your attempt
Correct Answer

B. ₹12000

Explanation

Simple Explanation

तीसरे को 3/6 = ₹16500 (closest B). / Third gets approx ₹16500.

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Question 36/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि अवितरित संपत्ति ₹9000 और देनदारी ₹3000 तो?

Unrecorded asset ₹9000 liability ₹3000 effect?

Explanation opens after your attempt
Correct Answer

B. ₹6000 लाभ

Explanation

Simple Explanation

शुद्ध लाभ ₹6000 है। / Net gain ₹6000.

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Question 37/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

लेनदार ₹5000 अधिक चुकाए गए तो?

Creditors overpaid ₹5000 means?

Explanation opens after your attempt
Correct Answer

B. हानि

Explanation

Simple Explanation

अधिक भुगतान हानि है। / Overpayment is loss.

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Question 38/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते का स्वरूप?

Nature of Realisation Account?

Explanation opens after your attempt
Correct Answer

A. नाममात्र खाता

Explanation

Simple Explanation

यह नाममात्र खाता है। / It is nominal account.

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Question 39/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि लाभ ₹27000 है 3 साझेदार समान तो?

Profit ₹27000 equally shared?

Explanation opens after your attempt
Correct Answer

B. ₹9000

Explanation

Simple Explanation

₹9000 प्रत्येक। / Each gets ₹9000.

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

यदि संपत्ति ₹8000 अधिक में बिके तो?

Asset sold ₹8000 above book value?

Explanation opens after your attempt
Correct Answer

B. लाभ

Explanation

Simple Explanation

अधिक प्राप्ति लाभ है। / Excess receipt is profit.

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Question 41/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते में कौन नहीं आता?

Which does not come?

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Correct Answer

C. लाभांश

Explanation

Simple Explanation

लाभांश इसमें नहीं आता। / Dividend is not included.

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

यदि हानि ₹16000 है 2 साझेदार बराबर तो?

Loss ₹16000 equally?

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Correct Answer

A. ₹8000

Explanation

Simple Explanation

₹8000 प्रत्येक। / Each bears ₹8000.

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Question 43/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि अवितरित देनदारी ₹4000 है तो?

Unrecorded liability ₹4000 means?

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Correct Answer

A. डेबिट

Explanation

Simple Explanation

देयता भुगतान डेबिट है। / Liability payment is debited.

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Question 44/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते का परिणाम?

Result of Realisation Account?

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Correct Answer

A. लाभ या हानि

Explanation

Simple Explanation

यह लाभ या हानि दिखाता है। / Shows profit or loss.

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Question 45/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि देनदार ₹10000 अधिक मिले तो?

Debtors realise ₹10000 extra?

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Correct Answer

A. लाभ

Explanation

Simple Explanation

अधिक प्राप्ति लाभ है। / Extra receipt is profit.

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Question 46/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते में पूंजी?

Capital in Realisation Account?

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Correct Answer

C. दोनों

Explanation

Simple Explanation

पूंजी अलग खाते में जाती है। / Capital is handled separately.

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Question 47/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि लाभ ₹15000 है 3 साझेदार 1:1:1 तो?

Profit ₹15000 equally shared?

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Correct Answer

B. ₹5000

Explanation

Simple Explanation

₹5000 प्रत्येक। / Each gets ₹5000.

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Question 48/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते का समापन किस पर?

Closing transferred to?

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Correct Answer

A. पूंजी खाते

Explanation

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अंतिम शेष पूंजी खातों में जाता है। / Transferred to capital accounts.

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Question 49/50 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

यदि हानि ₹12000 है तो क्या होगा?

If loss ₹12000 then?

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Correct Answer

A. पूंजी घटेगी

Explanation

Simple Explanation

हानि से पूंजी घटती है। / Loss reduces capital.

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

यदि वास्तविकिकरण खाते में कुल प्राप्ति ₹50000 है, कुल भुगतान ₹52000 है और कोई अन्य मद नहीं है, तो परिणाम क्या होगा?

If total receipts in Realisation Account are ₹50000 and total payments are ₹52000 with no other items, what is the result?

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Correct Answer

B. ₹2000 हानि

Explanation

Simple Explanation

भुगतान अधिक होने पर ₹2000 की हानि होती है। / Excess payments over receipts result in ₹2000 loss.

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