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Class 12 Accountancy Hard Quiz

Accountancy Hard Class 12 Level 38

Level 38 • 50/50 questions • 30 seconds per question.

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Question 1/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार की पूंजी ₹85000 है तथा गुडविल का हिस्सा ₹15000 है। कुल दावा कितना होगा?

The deceased partner's capital is ₹85000 and share of goodwill is ₹15000. What is the total claim?

Explanation opens after your attempt
Correct Answer

B. ₹100000

Explanation

Simple Explanation

₹85000 + ₹15000 = ₹100000। सभी देय मदों को जोड़ें। / ₹85000 + ₹15000 = ₹100000. Add all amounts due.

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Question 2/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

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

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

Explanation opens after your attempt
Correct Answer

B. जोड़े जाते हैंAdded

Explanation

Simple Explanation

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

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Question 3/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹92000 और पुनर्मूल्यांकन लाभ ₹8000 है तो कुल दावा कितना होगा?

If capital is ₹92000 and revaluation profit is ₹8000 what is the total claim?

Explanation opens after your attempt
Correct Answer

B. ₹100000

Explanation

Simple Explanation

₹92000 + ₹8000 = ₹100000। / ₹92000 + ₹8000 = ₹100000.

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Question 4/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार की देय राशि का भुगतान न होने पर उसे किस खाते में स्थानांतरित किया जाता है?

If the amount due to a deceased partner is not paid it is transferred to which account?

Explanation opens after your attempt
Correct Answer

B. ऋण खाताLoan Account

Explanation

Simple Explanation

अदत्त राशि ऋण खाते में स्थानांतरित की जाती है। / Unpaid amount is transferred to a loan account.

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Question 5/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹118000 है और आहरण ₹8000 हैं तो शुद्ध दावा कितना होगा?

If total claim is ₹118000 and drawings are ₹8000 what is the net claim?

Explanation opens after your attempt
Correct Answer

C. ₹110000

Explanation

Simple Explanation

₹118000 - ₹8000 = ₹110000। / ₹118000 - ₹8000 = ₹110000.

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Question 6/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹70000 और आरक्षित निधि ₹12000 है तो कुल दावा कितना होगा?

If capital is ₹70000 and reserve fund share is ₹12000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹82000

Explanation

Simple Explanation

₹70000 + ₹12000 = ₹82000। / ₹70000 + ₹12000 = ₹82000.

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Question 7/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के हिस्से में कौन सी मद सामान्यतः घटाई जाती है?

Which item is generally deducted from the deceased partner's share?

Explanation opens after your attempt
Correct Answer

C. आहरणDrawings

Explanation

Simple Explanation

आहरण पहले निकाली गई राशि होते हैं। / Drawings represent amounts already withdrawn.

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Question 8/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹105000 और गुडविल ₹15000 तथा आहरण ₹5000 हैं तो शुद्ध दावा कितना होगा?

If capital is ₹105000 goodwill ₹15000 and drawings ₹5000 what is the net claim?

Explanation opens after your attempt
Correct Answer

B. ₹115000

Explanation

Simple Explanation

₹105000 + ₹15000 - ₹5000 = ₹115000। / ₹105000 + ₹15000 - ₹5000 = ₹115000.

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Question 9/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹154000 है और पुनर्मूल्यांकन हानि ₹4000 है तो शुद्ध दावा कितना होगा?

If total claim is ₹154000 and revaluation loss is ₹4000 what is the net claim?

Explanation opens after your attempt
Correct Answer

C. ₹150000

Explanation

Simple Explanation

₹154000 - ₹4000 = ₹150000। / ₹154000 - ₹4000 = ₹150000.

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Question 10/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार का दावा अंततः किसे प्राप्त होता है?

Who ultimately receives the deceased partner's claim?

Explanation opens after your attempt
Correct Answer

B. कानूनी प्रतिनिधिLegal representative

Explanation

Simple Explanation

दावा कानूनी प्रतिनिधि को देय होता है। / The claim is payable to the legal representative.

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Question 11/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹60000 और संचित लाभ ₹14000 हैं तो कुल दावा कितना होगा?

If capital is ₹60000 and accumulated profits are ₹14000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹74000

Explanation

Simple Explanation

₹60000 + ₹14000 = ₹74000। / ₹60000 + ₹14000 = ₹74000.

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

यदि कुल दावा ₹135000 है और ₹35000 का भुगतान किया जा चुका है तो शेष कितना है?

If total claim is ₹135000 and ₹35000 has already been paid what is the balance?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹135000 - ₹35000 = ₹100000। / ₹135000 - ₹35000 = ₹100000.

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Question 13/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

आरक्षित निधि मृत भागीदार के दावे में किस रूप में मानी जाती है?

Reserve fund is considered in the deceased partner's claim as what?

Explanation opens after your attempt
Correct Answer

B. संचित लाभAccumulated profit

Explanation

Simple Explanation

आरक्षित निधि संचित लाभ का भाग है। / Reserve fund is a form of accumulated profit.

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Question 14/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹81000 और गुडविल ₹9000 तथा लाभ ₹10000 है तो कुल दावा कितना होगा?

If capital is ₹81000 goodwill ₹9000 and profit ₹10000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹81000 + ₹9000 + ₹10000 = ₹100000। / ₹81000 + ₹9000 + ₹10000 = ₹100000.

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Question 15/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹126000 है और संचित हानि ₹6000 है तो संशोधित दावा कितना होगा?

If total claim is ₹126000 and accumulated loss is ₹6000 what is the revised claim?

Explanation opens after your attempt
Correct Answer

B. ₹120000

Explanation

Simple Explanation

₹126000 - ₹6000 = ₹120000। / ₹126000 - ₹6000 = ₹120000.

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Question 16/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹98000 है तथा आहरण ₹8000 और गुडविल ₹10000 है तो शुद्ध दावा कितना होगा?

If capital is ₹98000 drawings ₹8000 and goodwill ₹10000 what is the net claim?

Explanation opens after your attempt
Correct Answer

B. ₹100000

Explanation

Simple Explanation

₹98000 + ₹10000 - ₹8000 = ₹100000। / ₹98000 + ₹10000 - ₹8000 = ₹100000.

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Question 17/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹168000 है और ₹18000 की हानि का हिस्सा है तो शुद्ध दावा कितना होगा?

If total claim is ₹168000 and loss share is ₹18000 what is the net claim?

Explanation opens after your attempt
Correct Answer

C. ₹150000

Explanation

Simple Explanation

₹168000 - ₹18000 = ₹150000। / ₹168000 - ₹18000 = ₹150000.

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Question 18/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार को मृत्यु के बाद की आय क्यों नहीं दी जाती?

Why is income after death not given to the deceased partner?

Explanation opens after your attempt
Correct Answer

A. वह भागीदार नहीं रहताHe is no longer a partner

Explanation

Simple Explanation

मृत्यु के बाद साझेदारी अधिकार समाप्त हो जाते हैं। / Partnership rights cease after death.

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Question 19/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹77000 और आरक्षित निधि ₹13000 तथा लाभ ₹10000 है तो कुल दावा कितना होगा?

If capital is ₹77000 reserve fund ₹13000 and profit ₹10000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹77000 + ₹13000 + ₹10000 = ₹100000। / ₹77000 + ₹13000 + ₹10000 = ₹100000.

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Question 20/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि मृत भागीदार की पूंजी ₹89000 है और संचित लाभ का हिस्सा ₹11000 है तो कुल दावा कितना होगा?

If the deceased partner's capital is ₹89000 and share of accumulated profits is ₹11000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹89000 + ₹11000 = ₹100000। देय मदों को जोड़ा जाता है। / ₹89000 + ₹11000 = ₹100000. Due items are added.

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Question 21/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के हिस्से में संचित हानि को कैसे माना जाता है?

How is accumulated loss treated in the deceased partner's share?

Explanation opens after your attempt
Correct Answer

B. घटाई जाती हैDeducted

Explanation

Simple Explanation

संचित हानि दावे को कम करती है। / Accumulated loss reduces the claim.

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Question 22/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹94000 और गुडविल ₹16000 है तो कुल दावा कितना होगा?

If capital is ₹94000 and goodwill is ₹16000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹110000

Explanation

Simple Explanation

₹94000 + ₹16000 = ₹110000। / ₹94000 + ₹16000 = ₹110000.

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Question 23/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के हिस्से का भुगतान किसे किया जाता है?

To whom is the deceased partner's share paid?

Explanation opens after your attempt
Correct Answer

B. कानूनी प्रतिनिधि कोLegal representative

Explanation

Simple Explanation

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

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Question 24/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹142000 है और आहरण ₹12000 हैं तो शुद्ध दावा कितना होगा?

If total claim is ₹142000 and drawings are ₹12000 what is the net claim?

Explanation opens after your attempt
Correct Answer

C. ₹130000

Explanation

Simple Explanation

₹142000 - ₹12000 = ₹130000। / ₹142000 - ₹12000 = ₹130000.

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Question 25/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

गुडविल का हिस्सा मृत भागीदार के लिए किसका प्रतिनिधित्व करता है?

Goodwill share for a deceased partner represents what?

Explanation opens after your attempt
Correct Answer

B. व्यवसाय मूल्य में हिस्साShare in business value

Explanation

Simple Explanation

गुडविल व्यवसाय की प्रतिष्ठा और मूल्य दर्शाती है। / Goodwill represents business reputation and value.

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Question 26/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹73000 तथा पुनर्मूल्यांकन लाभ ₹7000 और आरक्षित निधि ₹20000 है तो कुल दावा कितना होगा?

If capital is ₹73000 revaluation profit ₹7000 and reserve fund ₹20000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹73000 + ₹7000 + ₹20000 = ₹100000। / ₹73000 + ₹7000 + ₹20000 = ₹100000.

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Question 27/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के हिस्से में भविष्य की बिक्री क्यों शामिल नहीं होती?

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

Explanation opens after your attempt
Correct Answer

A. वे मृत्यु के बाद की हैंThey occur after death

Explanation

Simple Explanation

मृत्यु के बाद की घटनाओं पर उसका अधिकार नहीं होता। / He has no right over events after death.

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Question 28/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹121000 है और पुनर्मूल्यांकन हानि ₹11000 है तो शुद्ध दावा कितना होगा?

If total claim is ₹121000 and revaluation loss is ₹11000 what is the net claim?

Explanation opens after your attempt
Correct Answer

C. ₹110000

Explanation

Simple Explanation

₹121000 - ₹11000 = ₹110000। / ₹121000 - ₹11000 = ₹110000.

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Question 29/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के हिस्से की गणना में मृत्यु तिथि तक अर्जित ब्याज का क्या व्यवहार है?

How is interest accrued up to the date of death treated in the deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. जोड़ा जाता हैAdded

Explanation

Simple Explanation

मृत्यु तिथि तक अर्जित ब्याज देय होता है। / Interest accrued up to death is due.

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Question 30/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹101000 और गुडविल ₹9000 है तो कुल दावा कितना होगा?

If capital is ₹101000 and goodwill is ₹9000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹110000

Explanation

Simple Explanation

₹101000 + ₹9000 = ₹110000। / ₹101000 + ₹9000 = ₹110000.

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Question 31/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के दावे में पुनर्मूल्यांकन हानि क्यों घटाई जाती है?

Why is revaluation loss deducted from the deceased partner's claim?

Explanation opens after your attempt
Correct Answer

A. यह उसकी हिस्सेदारी की हानि हैIt is his share of loss

Explanation

Simple Explanation

हानि का हिस्सा दावा कम करता है। / Loss share decreases the claim.

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Question 32/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹180000 है और ₹70000 का भुगतान हो चुका है तो शेष कितना है?

If total claim is ₹180000 and ₹70000 has been paid what is the balance?

Explanation opens after your attempt
Correct Answer

C. ₹110000

Explanation

Simple Explanation

₹180000 - ₹70000 = ₹110000। / ₹180000 - ₹70000 = ₹110000.

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Question 33/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

आरक्षित निधि का हिस्सा मृत भागीदार को देने का कारण क्या है?

Why is reserve fund share given to the deceased partner?

Explanation opens after your attempt
Correct Answer

A. उसका संचित लाभ में अधिकार हैHe has a right in accumulated profits

Explanation

Simple Explanation

आरक्षित निधि में उसका हिस्सा होता है। / He has a share in the reserve fund.

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Question 34/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹86000 तथा लाभ ₹4000 और गुडविल ₹10000 है तो कुल दावा कितना होगा?

If capital is ₹86000 profit ₹4000 and goodwill ₹10000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹86000 + ₹4000 + ₹10000 = ₹100000। / ₹86000 + ₹4000 + ₹10000 = ₹100000.

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Question 35/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹149000 है और संचित हानि ₹9000 है तो संशोधित दावा कितना होगा?

If total claim is ₹149000 and accumulated loss is ₹9000 what is the revised claim?

Explanation opens after your attempt
Correct Answer

C. ₹140000

Explanation

Simple Explanation

₹149000 - ₹9000 = ₹140000। / ₹149000 - ₹9000 = ₹140000.

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Question 36/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के हिस्से में भविष्य का लाभ क्यों शामिल नहीं किया जाता?

Why is future profit not included in the deceased partner's share?

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Correct Answer

A. मृत्यु के बाद अधिकार समाप्तRights end after death

Explanation

Simple Explanation

भविष्य के लाभ पर उसका कोई अधिकार नहीं होता। / He has no right to future profits.

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

यदि पूंजी ₹79000 और आरक्षित निधि ₹21000 है तो कुल दावा कितना होगा?

If capital is ₹79000 and reserve fund ₹21000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹79000 + ₹21000 = ₹100000। / ₹79000 + ₹21000 = ₹100000.

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

मृत भागीदार के दावे का भुगतान होने तक वह फर्म की किस श्रेणी में आता है?

Until payment the deceased partner's claim falls under which category for the firm?

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Correct Answer

C. देयताLiability

Explanation

Simple Explanation

भुगतान तक यह देयता रहती है। / It remains a liability until paid.

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Question 39/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹158000 है और आहरण ₹18000 हैं तो शुद्ध दावा कितना होगा?

If total claim is ₹158000 and drawings are ₹18000 what is the net claim?

Explanation opens after your attempt
Correct Answer

C. ₹140000

Explanation

Simple Explanation

₹158000 - ₹18000 = ₹140000। / ₹158000 - ₹18000 = ₹140000.

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Question 40/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के हिस्से में देय वेतन का क्या व्यवहार होगा?

How is salary due treated in the deceased partner's share?

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Correct Answer

B. जोड़ा जाएगाAdded

Explanation

Simple Explanation

देय वेतन उसका अधिकार है इसलिए जोड़ा जाता है। / Salary due is his entitlement and is added.

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Question 41/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹112000 और गुडविल ₹8000 है तो कुल दावा कितना होगा?

If capital is ₹112000 and goodwill ₹8000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹120000

Explanation

Simple Explanation

₹112000 + ₹8000 = ₹120000। / ₹112000 + ₹8000 = ₹120000.

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Question 42/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹172000 है और पुनर्मूल्यांकन हानि ₹12000 तथा आहरण ₹10000 हैं तो शुद्ध दावा कितना होगा?

If total claim is ₹172000 with revaluation loss ₹12000 and drawings ₹10000 what is the net claim?

Explanation opens after your attempt
Correct Answer

C. ₹150000

Explanation

Simple Explanation

₹172000 - ₹12000 - ₹10000 = ₹150000। / ₹172000 - ₹12000 - ₹10000 = ₹150000.

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Question 43/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि मृत भागीदार की पूंजी ₹83000 और गुडविल ₹17000 है तो कुल दावा कितना होगा?

If the deceased partner's capital is ₹83000 and goodwill ₹17000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹83000 + ₹17000 = ₹100000। / ₹83000 + ₹17000 = ₹100000.

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Question 44/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि कुल दावा ₹144000 है और ₹44000 का भुगतान हो चुका है तो शेष कितना रहेगा?

If total claim is ₹144000 and ₹44000 has been paid what balance remains?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹144000 - ₹44000 = ₹100000। / ₹144000 - ₹44000 = ₹100000.

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Question 45/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के हिस्से में पुनर्मूल्यांकन लाभ का आधार क्या है?

What is the basis of revaluation profit in the deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. मूल्य वृद्धि में हिस्साShare in increase in value

Explanation

Simple Explanation

मूल्य वृद्धि में उसका हिस्सा जोड़ा जाता है। / His share in value appreciation is added.

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Question 46/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि पूंजी ₹69000 तथा लाभ ₹11000 और आरक्षित निधि ₹20000 है तो कुल दावा कितना होगा?

If capital is ₹69000 profit ₹11000 and reserve fund ₹20000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹69000 + ₹11000 + ₹20000 = ₹100000। / ₹69000 + ₹11000 + ₹20000 = ₹100000.

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Question 47/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार की देय राशि का ऋण खाते में स्थानांतरण कब किया जाता है?

When is the amount due to a deceased partner transferred to a loan account?

Explanation opens after your attempt
Correct Answer

A. जब तुरंत भुगतान न होWhen not paid immediately

Explanation

Simple Explanation

अदत्त राशि को ऋण माना जाता है। / Unpaid amount is treated as a loan.

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Question 48/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

यदि मृत भागीदार की पूंजी ₹97000 है और संचित लाभ का हिस्सा ₹3000 है तो कुल दावा कितना होगा?

If the deceased partner's capital is ₹97000 and share of accumulated profits is ₹3000 what is the total claim?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Explanation

Simple Explanation

₹97000 + ₹3000 = ₹100000। संचित लाभ का हिस्सा जोड़ा जाता है। / ₹97000 + ₹3000 = ₹100000. Share of accumulated profits is added.

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Question 49/50 Hard Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38

मृत भागीदार के हिस्से की गणना में कौन सी मद मृत्यु तिथि तक अर्जित होने पर जोड़ी जाती है?

Which item is added in the deceased partner's share if earned up to the date of death?

Explanation opens after your attempt
Correct Answer

B. देय ब्याजInterest due

Explanation

Simple Explanation

मृत्यु तिथि तक अर्जित और देय ब्याज जोड़ा जाता है। / Interest accrued and due up to the date of death is added.

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

यदि कुल दावा ₹166000 है और संचित हानि ₹6000 तथा आहरण ₹10000 हैं तो शुद्ध दावा कितना होगा?

If total claim is ₹166000 with accumulated loss ₹6000 and drawings ₹10000 what is the net claim?

Explanation opens after your attempt
Correct Answer

C. ₹150000

Explanation

Simple Explanation

₹166000 - ₹6000 - ₹10000 = ₹150000। हानि और आहरण दोनों घटाए जाते हैं। / ₹166000 - ₹6000 - ₹10000 = ₹150000. Both loss and drawings are deducted.

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