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Class 12 Accountancy Medium Quiz

Accountancy Medium Class 12 Level 39

Level 39 • 50/50 questions • 35 seconds per question.

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Question 1/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से की गणना में सबसे पहले किस खाते को आधार माना जाता है?

In calculating a deceased partner's share which account is considered the primary base?

Explanation opens after your attempt
Correct Answer

A. पूंजी खाताCapital Account

Explanation

Simple Explanation

पूंजी खाता मृत साझेदार की मूल देय राशि दर्शाता है। परीक्षा में यह आधारभूत अवधारणा है। / The capital account shows the basic amount due to the deceased partner. This is a fundamental exam concept.

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Question 2/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार की मृत्यु तक अर्जित लाभ का हिस्सा किस खाते में जोड़ा जाता है?

The share of profit earned up to the date of death is credited to which account?

Explanation opens after your attempt
Correct Answer

A. मृत साझेदार का खाताDeceased Partner's Account

Explanation

Simple Explanation

मृत्यु तक अर्जित लाभ उसका अधिकार होता है। इसलिए उसके खाते में जोड़ा जाता है। / Profit earned up to death is his entitlement. Therefore it is credited to his account.

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Question 3/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि साझेदारी विलेख लाभ की गणना का विशेष तरीका बताता है तो क्या अपनाया जाएगा?

If the partnership deed prescribes a special method for profit calculation what should be followed?

Explanation opens after your attempt
Correct Answer

A. विलेख का तरीकाMethod in the deed

Explanation

Simple Explanation

विलेख की शर्तें प्राथमिक होती हैं। / The deed provisions take precedence.

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Question 4/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से में सद्भावना का समावेश किस कारण से किया जाता है?

Why is goodwill included in the deceased partner's share?

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Correct Answer

A. फर्म के मूल्य में उसके अधिकार हेतुFor his right in the firm's value

Explanation

Simple Explanation

सद्भावना फर्म के अमूर्त मूल्य का प्रतिनिधित्व करती है। / Goodwill represents the firm's intangible value.

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Question 5/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

पिछले वर्ष का लाभ ₹1,44,000 था और मृत्यु 3 माह बाद हुई। अनुमानित लाभ कितना होगा?

Last year's profit was ₹1,44,000 and death occurred after 3 months. What is the estimated profit?

Explanation opens after your attempt
Correct Answer

A. ₹36,000

Explanation

Simple Explanation

₹1,44,000 × 3/12 = ₹36,000। / ₹1,44,000 × 3/12 = ₹36,000.

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Question 6/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से में सामान्य आरक्षित निधि किस आधार पर दी जाती है?

On what basis is general reserve distributed to a deceased partner?

Explanation opens after your attempt
Correct Answer

A. पुराने लाभांश अनुपात परOld profit-sharing ratio

Explanation

Simple Explanation

आरक्षित निधि लाभ स्वरूप होती है और पुराने अनुपात में बाँटी जाती है। / General reserve is a profit item and is distributed in the old ratio.

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Question 7/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से में कौन-सी मद घटाई जाती है?

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

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Correct Answer

A. संचित हानि का हिस्साShare of accumulated losses

Explanation

Simple Explanation

हानि का हिस्सा खाते से घटाया जाता है। / The share of loss is deducted from the account.

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Question 8/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि फर्म की सद्भावना ₹2,10,000 है और हिस्सेदारी 1/7 है तो हिस्सा कितना होगा?

If goodwill is ₹2,10,000 and share is 1/7 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹30,000

Explanation

Simple Explanation

₹2,10,000 का 1/7 भाग ₹30,000 है। / One-seventh of ₹2,10,000 is ₹30,000.

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Question 9/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार की देय राशि का भुगतान स्थगित होने पर कौन-सा खाता खोला जाता है?

Which account is opened if payment of the deceased partner's dues is deferred?

Explanation opens after your attempt
Correct Answer

A. ऋण खाताLoan Account

Explanation

Simple Explanation

स्थगित भुगतान की स्थिति में ऋण खाता बनाया जाता है। / A loan account is opened when payment is deferred.

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Question 10/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार भविष्य के लाभ का अधिकारी क्यों नहीं होता?

Why is a deceased partner not entitled to future profits?

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Correct Answer

A. उसका अधिकार मृत्यु तक सीमित हैHis right is limited up to death

Explanation

Simple Explanation

मृत्यु के बाद अर्जित लाभ उसका अधिकार नहीं होते। / Profits earned after death are not his entitlement.

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Question 11/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

A और B का लाभांश अनुपात 4:1 है। A की हिस्सेदारी कितनी है?

A and B share profits in the ratio 4:1. What is A's share?

Explanation opens after your attempt
Correct Answer

A. 45

Explanation

Simple Explanation

कुल अनुपात 5 है और A का भाग 4 है। / The total ratio is 5 and A's share is 4.

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

मृत साझेदार के हिस्से में पुनर्मूल्यांकन लाभ क्यों शामिल किया जाता है?

Why is revaluation profit included in a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. वह मृत्यु तक का भागीदार थाHe was a partner till death

Explanation

Simple Explanation

मृत्यु तक की संपत्ति वृद्धि में उसका अधिकार होता है। / He has a right in asset appreciation up to death.

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Question 13/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹80,000 है और हिस्सेदारी 1/4 है तो लाभ हिस्सा कितना होगा?

If profit is ₹80,000 and share is 1/4 what is the profit share?

Explanation opens after your attempt
Correct Answer

A. ₹20,000

Explanation

Simple Explanation

₹80,000 का 1/4 भाग ₹20,000 है। / One-fourth of ₹80,000 is ₹20,000.

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Question 14/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के अंतिम खाते का शेष क्या दर्शाता है?

What does the closing balance of the deceased partner's account represent?

Explanation opens after your attempt
Correct Answer

A. देय राशिAmount Due

Explanation

Simple Explanation

यह उत्तराधिकारी को देय अंतिम राशि बताता है। / It shows the final amount payable to the legal heir.

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Question 15/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि आरक्षित निधि ₹60,000 है और हिस्सेदारी 1/3 है तो हिस्सा कितना होगा?

If reserve is ₹60,000 and share is 1/3 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹20,000

Explanation

Simple Explanation

₹60,000 का 1/3 भाग ₹20,000 है। / One-third of ₹60,000 is ₹20,000.

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Question 16/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से की गणना में मृत्यु तिथि तक के लाभ क्यों लिए जाते हैं?

Why are profits up to the date of death considered?

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Correct Answer

A. उसी अवधि का अधिकार होता हैEntitlement exists only for that period

Explanation

Simple Explanation

अधिकार मृत्यु तिथि तक सीमित रहता है। / Entitlement is limited up to the date of death.

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Question 17/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

पिछले वर्ष का लाभ ₹1,08,000 था। मृत्यु 8 माह बाद हुई। अनुमानित लाभ कितना होगा?

Last year's profit was ₹1,08,000. Death occurred after 8 months. What is the estimated profit?

Explanation opens after your attempt
Correct Answer

A. ₹72,000

Explanation

Simple Explanation

₹1,08,000 × 8/12 = ₹72,000। / ₹1,08,000 × 8/12 = ₹72,000.

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Question 18/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से में निवेश उतार-चढ़ाव निधि कब बाँटी जा सकती है?

When can investment fluctuation reserve be distributed?

Explanation opens after your attempt
Correct Answer

A. जब संभावित जोखिम न होWhen no expected risk exists

Explanation

Simple Explanation

जोखिम समाप्त होने पर वितरण किया जा सकता है। / It can be distributed when the risk ceases to exist.

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Question 19/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि पूंजी ₹90,000 और आरक्षित निधि का हिस्सा ₹12,000 है तो कुल राशि कितनी होगी?

If capital is ₹90,000 and reserve share is ₹12,000 what is the total amount?

Explanation opens after your attempt
Correct Answer

A. ₹1,02,000

Explanation

Simple Explanation

दोनों राशियाँ जोड़ने पर ₹1,02,000 प्राप्त होता है। / Adding both amounts gives ₹1,02,000.

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Question 20/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से में कौन-सी मद अमूर्त संपत्ति है?

Which item is an intangible asset in a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. सद्भावनाGoodwill

Explanation

Simple Explanation

सद्भावना अमूर्त संपत्ति का उदाहरण है। / Goodwill is an example of an intangible asset.

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Question 21/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹1,50,000 और हिस्सेदारी 10% है तो लाभ हिस्सा कितना होगा?

If profit is ₹1,50,000 and share is 10% what is the profit share?

Explanation opens after your attempt
Correct Answer

A. ₹15,000

Explanation

Simple Explanation

₹1,50,000 का 10% ₹15,000 है। / 10% of ₹1,50,000 is ₹15,000.

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Question 22/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से का दावा सामान्यतः कौन करता है?

Who generally claims the deceased partner's share?

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Correct Answer

A. कानूनी उत्तराधिकारीLegal Heir

Explanation

Simple Explanation

उत्तराधिकारी मृत साझेदार के अधिकार प्राप्त करता है। / The legal heir receives the deceased partner's rights.

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Question 23/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

वार्षिक लाभ ₹2,40,000 है। मृत्यु 11 माह बाद हुई। समयानुपाती लाभ कितना होगा?

Annual profit is ₹2,40,000. Death occurred after 11 months. What is the time-based profit?

Explanation opens after your attempt
Correct Answer

A. ₹2,20,000

Explanation

Simple Explanation

₹2,40,000 × 11/12 = ₹2,20,000। / ₹2,40,000 × 11/12 = ₹2,20,000.

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Question 24/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के खाते में पुनर्मूल्यांकन हानि का हिस्सा क्या करेगा?

What will the share of revaluation loss do in the deceased partner's account?

Explanation opens after your attempt
Correct Answer

A. शेष घटाएगाReduce the balance

Explanation

Simple Explanation

हानि खाते को डेबिट करती है। / Loss debits the account.

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Question 25/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि सद्भावना ₹1,80,000 और हिस्सेदारी 1/9 है तो हिस्सा कितना होगा?

If goodwill is ₹1,80,000 and share is 1/9 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹20,000

Explanation

Simple Explanation

₹1,80,000 का 1/9 भाग ₹20,000 है। / One-ninth of ₹1,80,000 is ₹20,000.

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Question 26/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से की गणना में समय अनुपात क्यों उपयोगी है?

Why is time ratio useful in calculating a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. लाभ समय के साथ अर्जित होता हैProfit accrues over time

Explanation

Simple Explanation

लाभ अवधि के अनुसार बाँटा जाता है। / Profit is apportioned according to time.

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Question 27/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि आरक्षित निधि ₹45,000 और हिस्सेदारी 2/9 है तो हिस्सा कितना होगा?

If reserve is ₹45,000 and share is 2/9 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹10,000

Explanation

Simple Explanation

₹45,000 × 2/9 = ₹10,000। / ₹45,000 × 2/9 = ₹10,000.

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Question 28/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से में भविष्य के व्यय क्यों शामिल नहीं होते?

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

Explanation opens after your attempt
Correct Answer

A. वे मृत्यु के बाद के हैंThey arise after death

Explanation

Simple Explanation

मृत्यु के बाद की घटनाएँ उसके अधिकार क्षेत्र में नहीं आतीं। / Events after death are outside his entitlement.

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Question 29/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹66,000 और हिस्सेदारी 1/6 है तो लाभ हिस्सा कितना होगा?

If profit is ₹66,000 and share is 1/6 what is the profit share?

Explanation opens after your attempt
Correct Answer

A. ₹11,000

Explanation

Simple Explanation

₹66,000 का 1/6 भाग ₹11,000 है। / One-sixth of ₹66,000 is ₹11,000.

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Question 30/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार की राशि का सही निर्धारण किसलिए आवश्यक है?

Why is proper determination of the deceased partner's amount necessary?

Explanation opens after your attempt
Correct Answer

A. उचित निपटान हेतुFor fair settlement

Explanation

Simple Explanation

सही निर्धारण से विवाद कम होते हैं। / Proper determination reduces disputes.

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Question 31/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से की गणना में कौन-सी मद सबसे पहले पहचानी जाती है?

Which item is identified first in calculating a deceased partner's share?

Explanation opens after your attempt
Correct Answer

A. लाभांश अनुपातProfit-sharing ratio

Explanation

Simple Explanation

लाभांश अनुपात अधिकांश गणनाओं का आधार है। / The profit-sharing ratio is the basis of most calculations.

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Question 32/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि सद्भावना ₹96,000 और हिस्सेदारी 1/8 है तो हिस्सा कितना होगा?

If goodwill is ₹96,000 and share is 1/8 what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹12,000

Explanation

Simple Explanation

₹96,000 का 1/8 भाग ₹12,000 है। / One-eighth of ₹96,000 is ₹12,000.

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Question 33/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के खाते में संचित लाभ का प्रभाव क्या होगा?

What is the effect of accumulated profits on the deceased partner's account?

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Correct Answer

A. शेष बढ़ेगाBalance will increase

Explanation

Simple Explanation

संचित लाभ खाते में क्रेडिट किए जाते हैं। / Accumulated profits are credited to the account.

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Question 34/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि पूंजी ₹75,000 और सद्भावना का हिस्सा ₹15,000 है तो कुल राशि कितनी होगी?

If capital is ₹75,000 and goodwill share is ₹15,000 what is the total amount?

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Correct Answer

A. ₹90,000

Explanation

Simple Explanation

दोनों को जोड़ने पर ₹90,000 प्राप्त होते हैं। / Adding both gives ₹90,000.

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Question 35/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से में भविष्य का लाभ क्यों नहीं जोड़ा जाता?

Why is future profit not added to the deceased partner's share?

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Correct Answer

A. वह मृत्यु के बाद अर्जित होता हैIt is earned after death

Explanation

Simple Explanation

मृत्यु के बाद का लाभ उसका अधिकार नहीं है। / Profit after death is not his entitlement.

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Question 36/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि वार्षिक लाभ ₹1,92,000 और मृत्यु 5 माह बाद हुई तो अनुमानित लाभ कितना होगा?

If annual profit is ₹1,92,000 and death occurs after 5 months what is the estimated profit?

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Correct Answer

A. ₹80,000

Explanation

Simple Explanation

₹1,92,000 × 5/12 = ₹80,000। / ₹1,92,000 × 5/12 = ₹80,000.

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Question 37/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के अंतिम निपटान में सद्भावना की भूमिका क्या है?

What is the role of goodwill in final settlement of a deceased partner?

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Correct Answer

A. देय राशि बढ़ानाIncrease amount due

Explanation

Simple Explanation

सद्भावना का हिस्सा अतिरिक्त अधिकार देता है। / A share of goodwill provides additional entitlement.

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

यदि आरक्षित निधि ₹54,000 और हिस्सेदारी 1/9 है तो हिस्सा कितना होगा?

If reserve is ₹54,000 and share is 1/9 what is the amount?

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Correct Answer

A. ₹6,000

Explanation

Simple Explanation

₹54,000 का 1/9 भाग ₹6,000 है। / One-ninth of ₹54,000 is ₹6,000.

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

मृत साझेदार की राशि तुरंत चुकाने पर क्या आवश्यक नहीं है?

What is not necessary when the deceased partner's amount is paid immediately?

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Correct Answer

A. ऋण खाताLoan Account

Explanation

Simple Explanation

तुरंत भुगतान होने पर ऋण खाता नहीं बनाया जाता। / A loan account is not needed when payment is immediate.

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Question 40/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹1,26,000 और हिस्सेदारी 2/7 है तो लाभ हिस्सा कितना होगा?

If profit is ₹1,26,000 and share is 2/7 what is the profit share?

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Correct Answer

A. ₹36,000

Explanation

Simple Explanation

₹1,26,000 × 2/7 = ₹36,000। / ₹1,26,000 × 2/7 = ₹36,000.

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Question 41/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि सद्भावना ₹1,44,000 और हिस्सेदारी 1/12 है तो हिस्सा कितना होगा?

If goodwill is ₹1,44,000 and share is 1/12 what is the amount?

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Correct Answer

A. ₹12,000

Explanation

Simple Explanation

₹1,44,000 का 1/12 भाग ₹12,000 है। / One-twelfth of ₹1,44,000 is ₹12,000.

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Question 42/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से में पुनर्मूल्यांकन हानि क्यों घटाई जाती है?

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

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Correct Answer

A. वह हानि में भी भागीदार थाHe shared losses too

Explanation

Simple Explanation

साझेदार लाभ और हानि दोनों में भाग लेते हैं। / Partners share both profits and losses.

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Question 43/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि पूंजी ₹1,20,000 और संचित लाभ का हिस्सा ₹18,000 है तो कुल राशि कितनी होगी?

If capital is ₹1,20,000 and share of accumulated profit is ₹18,000 what is the total amount?

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Correct Answer

A. ₹1,38,000

Explanation

Simple Explanation

दोनों को जोड़ने पर ₹1,38,000 प्राप्त होते हैं। / Adding both gives ₹1,38,000.

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Question 44/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के लाभ हिस्से का अनुमान लगाने में किस अवधि का प्रयोग किया जाता है?

Which period is used while estimating a deceased partner's profit share?

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Correct Answer

A. मृत्यु तक की अवधिPeriod up to death

Explanation

Simple Explanation

मृत्यु तक की अवधि को आधार बनाया जाता है। / The period up to death is taken as the basis.

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Question 45/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि लाभ ₹84,000 और हिस्सेदारी 3/14 है तो लाभ हिस्सा कितना होगा?

If profit is ₹84,000 and share is 3/14 what is the profit share?

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Correct Answer

A. ₹18,000

Explanation

Simple Explanation

₹84,000 × 3/14 = ₹18,000। / ₹84,000 × 3/14 = ₹18,000.

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Question 46/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के हिस्से का सही लेखांकन क्या सुनिश्चित करता है?

What does proper accounting of a deceased partner's share ensure?

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Correct Answer

A. सही भुगतानCorrect settlement

Explanation

Simple Explanation

सही लेखांकन से उचित भुगतान सुनिश्चित होता है। / Proper accounting ensures correct settlement.

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Question 47/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

यदि आरक्षित निधि ₹1,20,000 और हिस्सेदारी 5% है तो हिस्सा कितना होगा?

If reserve is ₹1,20,000 and share is 5% what is the amount?

Explanation opens after your attempt
Correct Answer

A. ₹6,000

Explanation

Simple Explanation

₹1,20,000 का 5% ₹6,000 है। / 5% of ₹1,20,000 is ₹6,000.

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Question 48/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार के अंतिम निपटान में कौन-सी मद सामान्यतः शामिल रहती है?

Which item is generally included in the final settlement of a deceased partner?

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Correct Answer

A. पूंजी शेषCapital Balance

Explanation

Simple Explanation

पूंजी शेष अंतिम देय राशि का महत्वपूर्ण भाग है। / Capital balance is an important part of the final amount due.

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Question 49/50 Medium Accountancy Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39

मृत साझेदार की मृत्यु के समय यदि निवेश उतार-चढ़ाव निधि ₹30,000 है और कोई संभावित हानि नहीं है तथा उसका लाभांश अनुपात 1/3 है, तो उसके खाते में कितनी राशि जमा होगी?

At the time of death, if Investment Fluctuation Reserve is ₹30,000 and there is no expected loss and his profit-sharing ratio is 1/3, how much will be credited to his account?

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Correct Answer

A. ₹10,000

Explanation

Simple Explanation

₹30,000 का 1/3 भाग ₹10,000 है। जोखिम न होने पर निधि वितरित की जाती है। / One-third of ₹30,000 is ₹10,000. The reserve is distributed when no risk exists.

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

मृत साझेदार के हिस्से की गणना में संचित लाभ और सामान्य आरक्षित निधि को किस श्रेणी में रखा जाता है?

In the calculation of a deceased partner's share, accumulated profits and general reserve are classified under which category?

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Correct Answer

A. लाभ प्रकृति की मदेंProfit nature items

Explanation

Simple Explanation

दोनों पूर्व अर्जित लाभों का प्रतिनिधित्व करते हैं। इसलिए इन्हें लाभ प्रकृति की मदें माना जाता है। / Both represent previously earned profits. Therefore they are treated as profit nature items.

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