Accountancy Quiz - Class 12 Accountancy Hard Level 40 Quiz

Question 1/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर मशीनरी की पुस्तकीय कीमत ₹50000 थी और ₹46000 में बेची गई। साकारण खाते में कितना प्रभाव होगा?

On dissolution machinery with book value ₹50000 was sold for ₹46000. What will be the effect in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. ₹4000 की हानिLoss of ₹4000

Step 1

Concept

Sale value is ₹4000 less than book value. The difference is a realisation loss.

Step 2

Why this answer is correct

The correct answer is A. ₹4000 की हानि / Loss of ₹4000. Sale value is ₹4000 less than book value. The difference is a realisation loss.

Step 3

Exam Tip

बिक्री मूल्य पुस्तकीय मूल्य से ₹4000 कम है। अंतर साकारण हानि है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
विघटन पर मशीनरी की पुस्तकीय कीमत ₹50000 थी और ₹46000 में बेची गई। साकारण खाते में कितना प्रभाव होगा?

Question English:
On dissolution machinery with book value ₹50000 was sold for ₹46000. What will be the effect in Realisation Account?

Options:
A. ₹4000 की हानि / Loss of ₹4000
B. ₹4000 का लाभ / Profit of ₹4000
C. ₹46000 की हानि / Loss of ₹46000
D. कोई प्रभाव नहीं / No effect

Correct Answer:
A. ₹4000 की हानि / Loss of ₹4000

Explanation Hindi:
बिक्री मूल्य पुस्तकीय मूल्य से ₹4000 कम है। अंतर साकारण हानि है।

Explanation English:
Sale value is ₹4000 less than book value. The difference is a realisation loss.

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4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 2/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

एक देनदारी ₹12000 पुस्तकों में थी पर ₹11000 में निपटा दी गई। साकारण परिणाम क्या होगा?

A liability of ₹12000 was settled for ₹11000. What is the realisation result?

Explanation opens after your attempt

Correct Answer

A. ₹1000 का लाभProfit of ₹1000

Step 1

Concept

Paying less creates a gain of ₹1000. It is treated as realisation profit.

Step 2

Why this answer is correct

The correct answer is A. ₹1000 का लाभ / Profit of ₹1000. Paying less creates a gain of ₹1000. It is treated as realisation profit.

Step 3

Exam Tip

कम भुगतान करने से ₹1000 का लाभ होता है। इसे साकारण लाभ माना जाता है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
एक देनदारी ₹12000 पुस्तकों में थी पर ₹11000 में निपटा दी गई। साकारण परिणाम क्या होगा?

Question English:
A liability of ₹12000 was settled for ₹11000. What is the realisation result?

Options:
A. ₹1000 का लाभ / Profit of ₹1000
B. ₹1000 की हानि / Loss of ₹1000
C. ₹11000 का लाभ / Profit of ₹11000
D. कोई प्रभाव नहीं / No effect

Correct Answer:
A. ₹1000 का लाभ / Profit of ₹1000

Explanation Hindi:
कम भुगतान करने से ₹1000 का लाभ होता है। इसे साकारण लाभ माना जाता है।

Explanation English:
Paying less creates a gain of ₹1000. It is treated as realisation profit.

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5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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Question 3/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण लाभ ₹18000 हो और लाभांश अनुपात 2:1 हो तो पहले भागीदार का हिस्सा कितना होगा?

If realisation profit is ₹18000 and profit-sharing ratio is 2:1 what is the first partner's share?

Explanation opens after your attempt

Correct Answer

A. ₹12000

Step 1

Concept

There are 3 parts in 2:1 ratio. First partner gets ₹12000.

Step 2

Why this answer is correct

The correct answer is A. ₹12000. There are 3 parts in 2:1 ratio. First partner gets ₹12000.

Step 3

Exam Tip

2:1 में कुल 3 भाग होते हैं। पहले भागीदार को ₹12000 मिलेंगे।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि साकारण लाभ ₹18000 हो और लाभांश अनुपात 2:1 हो तो पहले भागीदार का हिस्सा कितना होगा?

Question English:
If realisation profit is ₹18000 and profit-sharing ratio is 2:1 what is the first partner's share?

Options:
A. ₹12000
B. ₹6000
C. ₹9000
D. ₹18000

Correct Answer:
A. ₹12000

Explanation Hindi:
2:1 में कुल 3 भाग होते हैं। पहले भागीदार को ₹12000 मिलेंगे।

Explanation English:
There are 3 parts in 2:1 ratio. First partner gets ₹12000.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 4/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में अदर्ज देनदारी के भुगतान को कैसे दर्ज किया जाता है?

How is payment of an unrecorded liability recorded in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. डेबिट पक्ष मेंOn debit side

Step 1

Concept

Payment of an unrecorded liability is debited to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष में / On debit side. Payment of an unrecorded liability is debited to Realisation Account.

Step 3

Exam Tip

अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
साकारण खाते में अदर्ज देनदारी के भुगतान को कैसे दर्ज किया जाता है?

Question English:
How is payment of an unrecorded liability recorded in Realisation Account?

Options:
A. डेबिट पक्ष में / On debit side
B. क्रेडिट पक्ष में / On credit side
C. दोनों पक्षों में / On both sides
D. दर्ज नहीं किया जाता / Not recorded

Correct Answer:
A. डेबिट पक्ष में / On debit side

Explanation Hindi:
अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है।

Explanation English:
Payment of an unrecorded liability is debited to Realisation Account.

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1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
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Question 5/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

एक परिसंपत्ति की पुस्तकीय कीमत ₹22000 और बिक्री ₹27000 है। साकारण लाभ कितना है?

An asset has a book value of ₹22000 and is sold for ₹27000. What is the realisation profit?

Explanation opens after your attempt

Correct Answer

A. ₹5000

Step 1

Concept

Difference between sale and book value is ₹5000.

Step 2

Why this answer is correct

The correct answer is A. ₹5000. Difference between sale and book value is ₹5000.

Step 3

Exam Tip

बिक्री और पुस्तकीय मूल्य का अंतर ₹5000 है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
एक परिसंपत्ति की पुस्तकीय कीमत ₹22000 और बिक्री ₹27000 है। साकारण लाभ कितना है?

Question English:
An asset has a book value of ₹22000 and is sold for ₹27000. What is the realisation profit?

Options:
A. ₹5000
B. ₹22000
C. ₹27000
D. ₹49000

Correct Answer:
A. ₹5000

Explanation Hindi:
बिक्री और पुस्तकीय मूल्य का अंतर ₹5000 है।

Explanation English:
Difference between sale and book value is ₹5000.

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5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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Question 6/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि एक भागीदार साकारण व्यय ₹3000 स्वयं वहन करता है तो फर्म द्वारा भुगतान करने पर किस खाते को क्रेडिट किया जाएगा?

If a partner bears dissolution expenses of ₹3000 and the firm reimburses him which account is credited?

Explanation opens after your attempt

Correct Answer

A. भागीदार का पूंजी खाताPartner's Capital Account

Step 1

Concept

Partner's account is credited for reimbursement.

Step 2

Why this answer is correct

The correct answer is A. भागीदार का पूंजी खाता / Partner's Capital Account. Partner's account is credited for reimbursement.

Step 3

Exam Tip

भागीदार को भुगतान देने हेतु उसका खाता क्रेडिट किया जाता है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि एक भागीदार साकारण व्यय ₹3000 स्वयं वहन करता है तो फर्म द्वारा भुगतान करने पर किस खाते को क्रेडिट किया जाएगा?

Question English:
If a partner bears dissolution expenses of ₹3000 and the firm reimburses him which account is credited?

Options:
A. भागीदार का पूंजी खाता / Partner's Capital Account
B. साकारण खाता / Realisation Account
C. स्टॉक खाता / Stock Account
D. देनदार खाता / Debtors Account

Correct Answer:
A. भागीदार का पूंजी खाता / Partner's Capital Account

Explanation Hindi:
भागीदार को भुगतान देने हेतु उसका खाता क्रेडिट किया जाता है।

Explanation English:
Partner's account is credited for reimbursement.

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3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 7/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

A और B का लाभांश अनुपात 3:2 है। साकारण हानि ₹10000 हो तो A पर कितना भार आएगा?

A and B share profits in ratio 3:2. If realisation loss is ₹10000 what is A's share?

Explanation opens after your attempt

Correct Answer

A. ₹6000

Step 1

Concept

A bears 3/5 of the loss. Therefore ₹6000.

Step 2

Why this answer is correct

The correct answer is A. ₹6000. A bears 3/5 of the loss. Therefore ₹6000.

Step 3

Exam Tip

3:2 अनुपात में A का हिस्सा 3/5 है। इसलिए ₹6000।

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https://muftshiksha.com/question/a-and-b-share-profits-in-ratio-3-2-if-realisation-loss-is-10000-what-is-a-s-share

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
A और B का लाभांश अनुपात 3:2 है। साकारण हानि ₹10000 हो तो A पर कितना भार आएगा?

Question English:
A and B share profits in ratio 3:2. If realisation loss is ₹10000 what is A's share?

Options:
A. ₹6000
B. ₹4000
C. ₹5000
D. ₹3000

Correct Answer:
A. ₹6000

Explanation Hindi:
3:2 अनुपात में A का हिस्सा 3/5 है। इसलिए ₹6000।

Explanation English:
A bears 3/5 of the loss. Therefore ₹6000.

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Question 8/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में परिसंपत्तियों को किस मूल्य पर स्थानांतरित किया जाता है?

At what value are assets transferred to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. पुस्तकीय मूल्यBook value

Step 1

Concept

Assets are generally transferred at book value.

Step 2

Why this answer is correct

The correct answer is A. पुस्तकीय मूल्य / Book value. Assets are generally transferred at book value.

Step 3

Exam Tip

सामान्यतः परिसंपत्तियां पुस्तकीय मूल्य पर स्थानांतरित होती हैं।

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https://muftshiksha.com/question/at-what-value-are-assets-transferred-to-realisation-account

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
साकारण खाते में परिसंपत्तियों को किस मूल्य पर स्थानांतरित किया जाता है?

Question English:
At what value are assets transferred to Realisation Account?

Options:
A. पुस्तकीय मूल्य / Book value
B. बाजार मूल्य / Market value
C. बिक्री मूल्य / Sale value
D. प्रतिस्थापन मूल्य / Replacement value

Correct Answer:
A. पुस्तकीय मूल्य / Book value

Explanation Hindi:
सामान्यतः परिसंपत्तियां पुस्तकीय मूल्य पर स्थानांतरित होती हैं।

Explanation English:
Assets are generally transferred at book value.

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Question 9/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि लेनदार ₹18000 के स्थान पर ₹17500 स्वीकार कर लें तो लाभ कितना होगा?

If creditors of ₹18000 accept ₹17500 what is the gain?

Explanation opens after your attempt

Correct Answer

A. ₹500

Step 1

Concept

Gain of ₹500 arises due to lower payment.

Step 2

Why this answer is correct

The correct answer is A. ₹500. Gain of ₹500 arises due to lower payment.

Step 3

Exam Tip

कम भुगतान के कारण ₹500 का लाभ होता है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि लेनदार ₹18000 के स्थान पर ₹17500 स्वीकार कर लें तो लाभ कितना होगा?

Question English:
If creditors of ₹18000 accept ₹17500 what is the gain?

Options:
A. ₹500
B. ₹17500
C. ₹18000
D. ₹1000

Correct Answer:
A. ₹500

Explanation Hindi:
कम भुगतान के कारण ₹500 का लाभ होता है।

Explanation English:
Gain of ₹500 arises due to lower payment.

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Question 10/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय बैंक खाते का मुख्य उद्देश्य क्या है?

What is the main purpose of the Bank Account during dissolution?

Explanation opens after your attempt

Correct Answer

A. सभी प्राप्तियों और भुगतानों का लेखाRecord all receipts and payments

Step 1

Concept

Bank account summarizes cash transactions.

Step 2

Why this answer is correct

The correct answer is A. सभी प्राप्तियों और भुगतानों का लेखा / Record all receipts and payments. Bank account summarizes cash transactions.

Step 3

Exam Tip

बैंक खाता नकद प्रवाह का सार प्रस्तुत करता है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
विघटन के समय बैंक खाते का मुख्य उद्देश्य क्या है?

Question English:
What is the main purpose of the Bank Account during dissolution?

Options:
A. सभी प्राप्तियों और भुगतानों का लेखा / Record all receipts and payments
B. लाभ गणना / Profit calculation
C. मूल्यह्रास गणना / Depreciation calculation
D. आरक्षित निधि बनाना / Create reserve

Correct Answer:
A. सभी प्राप्तियों और भुगतानों का लेखा / Record all receipts and payments

Explanation Hindi:
बैंक खाता नकद प्रवाह का सार प्रस्तुत करता है।

Explanation English:
Bank account summarizes cash transactions.

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Question 11/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि अदर्ज परिसंपत्ति ₹7000 में बेची गई तो साकारण खाते में क्या प्रविष्टि होगी?

If an unrecorded asset is sold for ₹7000 what entry is made in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट ₹7000Credit ₹7000

Step 1

Concept

Sale proceeds of unrecorded asset are credited.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट ₹7000 / Credit ₹7000. Sale proceeds of unrecorded asset are credited.

Step 3

Exam Tip

अदर्ज परिसंपत्ति की बिक्री प्राप्ति क्रेडिट होती है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि अदर्ज परिसंपत्ति ₹7000 में बेची गई तो साकारण खाते में क्या प्रविष्टि होगी?

Question English:
If an unrecorded asset is sold for ₹7000 what entry is made in Realisation Account?

Options:
A. क्रेडिट ₹7000 / Credit ₹7000
B. डेबिट ₹7000 / Debit ₹7000
C. कोई प्रविष्टि नहीं / No entry
D. डेबिट ₹3500 / Debit ₹3500

Correct Answer:
A. क्रेडिट ₹7000 / Credit ₹7000

Explanation Hindi:
अदर्ज परिसंपत्ति की बिक्री प्राप्ति क्रेडिट होती है।

Explanation English:
Sale proceeds of unrecorded asset are credited.

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

साकारण लाभ का अंतिम स्थानांतरण किस खाते में होता है?

To which account is realisation profit ultimately transferred?

Explanation opens after your attempt

Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Step 1

Concept

Profit is transferred to partners' capital accounts.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों के पूंजी खाते / Partners' Capital Accounts. Profit is transferred to partners' capital accounts.

Step 3

Exam Tip

लाभ भागीदारों के पूंजी खातों में बांटा जाता है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
साकारण लाभ का अंतिम स्थानांतरण किस खाते में होता है?

Question English:
To which account is realisation profit ultimately transferred?

Options:
A. भागीदारों के पूंजी खाते / Partners' Capital Accounts
B. बैंक खाता / Bank Account
C. क्रय खाता / Purchase Account
D. नकद खाता / Cash Account

Correct Answer:
A. भागीदारों के पूंजी खाते / Partners' Capital Accounts

Explanation Hindi:
लाभ भागीदारों के पूंजी खातों में बांटा जाता है।

Explanation English:
Profit is transferred to partners' capital accounts.

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Question 13/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

एक मशीन की पुस्तकीय कीमत ₹30000 है। भागीदार ने उसे ₹28000 पर ले लिया। साकारण परिणाम क्या होगा?

A machine with book value ₹30000 is taken over by a partner for ₹28000. What is the result?

Explanation opens after your attempt

Correct Answer

A. ₹2000 की हानिLoss of ₹2000

Step 1

Concept

Takeover value is less than book value.

Step 2

Why this answer is correct

The correct answer is A. ₹2000 की हानि / Loss of ₹2000. Takeover value is less than book value.

Step 3

Exam Tip

प्राप्त मूल्य पुस्तकीय मूल्य से कम है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
एक मशीन की पुस्तकीय कीमत ₹30000 है। भागीदार ने उसे ₹28000 पर ले लिया। साकारण परिणाम क्या होगा?

Question English:
A machine with book value ₹30000 is taken over by a partner for ₹28000. What is the result?

Options:
A. ₹2000 की हानि / Loss of ₹2000
B. ₹2000 का लाभ / Profit of ₹2000
C. ₹28000 का लाभ / Profit of ₹28000
D. कोई प्रभाव नहीं / No effect

Correct Answer:
A. ₹2000 की हानि / Loss of ₹2000

Explanation Hindi:
प्राप्त मूल्य पुस्तकीय मूल्य से कम है।

Explanation English:
Takeover value is less than book value.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
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4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 14/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय देनदारियों का स्थानांतरण किस खाते में होता है?

To which account are liabilities transferred at dissolution?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Liabilities are transferred to the credit of Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Liabilities are transferred to the credit of Realisation Account.

Step 3

Exam Tip

देनदारियां साकारण खाते के क्रेडिट में स्थानांतरित होती हैं।

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AI Video Prompt 16:9 + 9:16

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Create a premium AI MCQ quiz video for Muft Shiksha in BOTH formats: 16:9 landscape and 9:16 vertical short.

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- Name: Muft Shiksha
- Website: https://muftshiksha.com
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Question Page:
https://muftshiksha.com/question/to-which-account-are-liabilities-transferred-at-dissolution

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
विघटन के समय देनदारियों का स्थानांतरण किस खाते में होता है?

Question English:
To which account are liabilities transferred at dissolution?

Options:
A. साकारण खाता / Realisation Account
B. पूंजी खाता / Capital Account
C. बैंक खाता / Bank Account
D. नकद खाता / Cash Account

Correct Answer:
A. साकारण खाता / Realisation Account

Explanation Hindi:
देनदारियां साकारण खाते के क्रेडिट में स्थानांतरित होती हैं।

Explanation English:
Liabilities are transferred to the credit of Realisation Account.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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- Make 16:9 version for YouTube/Facebook.
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Question 15/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि कुल साकारण क्रेडिट ₹90000 और डेबिट ₹84000 हो तो परिणाम क्या होगा?

If total Realisation Account credit is ₹90000 and debit is ₹84000 what is the result?

Explanation opens after your attempt

Correct Answer

A. ₹6000 लाभProfit ₹6000

Step 1

Concept

Credit exceeds debit by ₹6000 giving profit.

Step 2

Why this answer is correct

The correct answer is A. ₹6000 लाभ / Profit ₹6000. Credit exceeds debit by ₹6000 giving profit.

Step 3

Exam Tip

क्रेडिट अधिक होने से ₹6000 का लाभ है।

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AI Video Prompt 16:9 + 9:16

Is question ka premium MCQ video banane ke liye ready prompt. Copy karke Sora, Runway, Canva AI, CapCut AI, ChatGPT video workflow ya editor me use karein.

Create a premium AI MCQ quiz video for Muft Shiksha in BOTH formats: 16:9 landscape and 9:16 vertical short.

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- Name: Muft Shiksha
- Website: https://muftshiksha.com
- Style: dark navy futuristic learning game UI, neon cyan/blue glow, gold reward highlights, clean Devanagari text, premium educational look.
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Question Page:
https://muftshiksha.com/question/if-total-realisation-account-credit-is-90000-and-debit-is-84000-what-is-the-result

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि कुल साकारण क्रेडिट ₹90000 और डेबिट ₹84000 हो तो परिणाम क्या होगा?

Question English:
If total Realisation Account credit is ₹90000 and debit is ₹84000 what is the result?

Options:
A. ₹6000 लाभ / Profit ₹6000
B. ₹6000 हानि / Loss ₹6000
C. ₹90000 लाभ / Profit ₹90000
D. कोई परिणाम नहीं / No result

Correct Answer:
A. ₹6000 लाभ / Profit ₹6000

Explanation Hindi:
क्रेडिट अधिक होने से ₹6000 का लाभ है।

Explanation English:
Credit exceeds debit by ₹6000 giving profit.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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- Make 16:9 version for YouTube/Facebook.
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Question 16/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर भागीदार ऋण का भुगतान कब किया जाता है?

When is partner's loan repaid during dissolution?

Explanation opens after your attempt

Correct Answer

A. बाहरी देनदारियों के बादAfter external liabilities

Step 1

Concept

External liabilities are paid first.

Step 2

Why this answer is correct

The correct answer is A. बाहरी देनदारियों के बाद / After external liabilities. External liabilities are paid first.

Step 3

Exam Tip

भुगतान क्रम में बाहरी देनदारियां पहले आती हैं।

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AI Video Prompt 16:9 + 9:16

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Create a premium AI MCQ quiz video for Muft Shiksha in BOTH formats: 16:9 landscape and 9:16 vertical short.

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- Name: Muft Shiksha
- Website: https://muftshiksha.com
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Question Page:
https://muftshiksha.com/question/when-is-partner-s-loan-repaid-during-dissolution

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
विघटन पर भागीदार ऋण का भुगतान कब किया जाता है?

Question English:
When is partner's loan repaid during dissolution?

Options:
A. बाहरी देनदारियों के बाद / After external liabilities
B. पूंजी भुगतान के बाद / After capital payment
C. सबसे पहले / First
D. कभी नहीं / Never

Correct Answer:
A. बाहरी देनदारियों के बाद / After external liabilities

Explanation Hindi:
भुगतान क्रम में बाहरी देनदारियां पहले आती हैं।

Explanation English:
External liabilities are paid first.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

Custom Support:
- Make 16:9 version for YouTube/Facebook.
- Make 9:16 version for Shorts/Reels.
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Question 17/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

₹24000 की परिसंपत्तियां ₹26000 में बिकीं और व्यय ₹1000 हुआ। शुद्ध परिणाम क्या है?

Assets of ₹24000 sold for ₹26000 and expenses were ₹1000. What is the net result?

Explanation opens after your attempt

Correct Answer

A. ₹1000 लाभProfit ₹1000

Step 1

Concept

Profit of ₹2000 reduced by expenses ₹1000 gives net profit ₹1000.

Step 2

Why this answer is correct

The correct answer is A. ₹1000 लाभ / Profit ₹1000. Profit of ₹2000 reduced by expenses ₹1000 gives net profit ₹1000.

Step 3

Exam Tip

लाभ ₹2000 था पर व्यय ₹1000 घटेगा। शुद्ध लाभ ₹1000।

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AI Video Prompt 16:9 + 9:16

Is question ka premium MCQ video banane ke liye ready prompt. Copy karke Sora, Runway, Canva AI, CapCut AI, ChatGPT video workflow ya editor me use karein.

Create a premium AI MCQ quiz video for Muft Shiksha in BOTH formats: 16:9 landscape and 9:16 vertical short.

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- Name: Muft Shiksha
- Website: https://muftshiksha.com
- Style: dark navy futuristic learning game UI, neon cyan/blue glow, gold reward highlights, clean Devanagari text, premium educational look.
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Question Page:
https://muftshiksha.com/question/assets-of-24000-sold-for-26000-and-expenses-were-1000-what-is-the-net-result

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
₹24000 की परिसंपत्तियां ₹26000 में बिकीं और व्यय ₹1000 हुआ। शुद्ध परिणाम क्या है?

Question English:
Assets of ₹24000 sold for ₹26000 and expenses were ₹1000. What is the net result?

Options:
A. ₹1000 लाभ / Profit ₹1000
B. ₹1000 हानि / Loss ₹1000
C. ₹2000 लाभ / Profit ₹2000
D. ₹3000 लाभ / Profit ₹3000

Correct Answer:
A. ₹1000 लाभ / Profit ₹1000

Explanation Hindi:
लाभ ₹2000 था पर व्यय ₹1000 घटेगा। शुद्ध लाभ ₹1000।

Explanation English:
Profit of ₹2000 reduced by expenses ₹1000 gives net profit ₹1000.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 18/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि A और B का अनुपात 5:3 है तथा साकारण लाभ ₹16000 है तो A का हिस्सा कितना होगा?

If A and B share profits in ratio 5:3 and realisation profit is ₹16000 what is A's share?

Explanation opens after your attempt

Correct Answer

A. ₹10000

Step 1

Concept

5/8 of ₹16000 equals ₹10000.

Step 2

Why this answer is correct

The correct answer is A. ₹10000. 5/8 of ₹16000 equals ₹10000.

Step 3

Exam Tip

5/8 × 16000 = ₹10000।

Open Question Page

AI Video Prompt 16:9 + 9:16

Is question ka premium MCQ video banane ke liye ready prompt. Copy karke Sora, Runway, Canva AI, CapCut AI, ChatGPT video workflow ya editor me use karein.

Create a premium AI MCQ quiz video for Muft Shiksha in BOTH formats: 16:9 landscape and 9:16 vertical short.

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- Name: Muft Shiksha
- Website: https://muftshiksha.com
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Question Page:
https://muftshiksha.com/question/if-a-and-b-share-profits-in-ratio-5-3-and-realisation-profit-is-16000-what-is-a-s-share

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि A और B का अनुपात 5:3 है तथा साकारण लाभ ₹16000 है तो A का हिस्सा कितना होगा?

Question English:
If A and B share profits in ratio 5:3 and realisation profit is ₹16000 what is A's share?

Options:
A. ₹10000
B. ₹6000
C. ₹8000
D. ₹16000

Correct Answer:
A. ₹10000

Explanation Hindi:
5/8 × 16000 = ₹10000।

Explanation English:
5/8 of ₹16000 equals ₹10000.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 19/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

अदर्ज देनदारी ₹2500 का भुगतान करने पर साकारण खाते पर क्या प्रभाव होगा?

What is the effect on Realisation Account when an unrecorded liability of ₹2500 is paid?

Explanation opens after your attempt

Correct Answer

A. डेबिट ₹2500Debit ₹2500

Step 1

Concept

Payment of unrecorded liability is debited.

Step 2

Why this answer is correct

The correct answer is A. डेबिट ₹2500 / Debit ₹2500. Payment of unrecorded liability is debited.

Step 3

Exam Tip

अदर्ज देनदारी का भुगतान डेबिट होता है।

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AI Video Prompt 16:9 + 9:16

Is question ka premium MCQ video banane ke liye ready prompt. Copy karke Sora, Runway, Canva AI, CapCut AI, ChatGPT video workflow ya editor me use karein.

Create a premium AI MCQ quiz video for Muft Shiksha in BOTH formats: 16:9 landscape and 9:16 vertical short.

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- Name: Muft Shiksha
- Website: https://muftshiksha.com
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Question Page:
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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
अदर्ज देनदारी ₹2500 का भुगतान करने पर साकारण खाते पर क्या प्रभाव होगा?

Question English:
What is the effect on Realisation Account when an unrecorded liability of ₹2500 is paid?

Options:
A. डेबिट ₹2500 / Debit ₹2500
B. क्रेडिट ₹2500 / Credit ₹2500
C. डेबिट ₹5000 / Debit ₹5000
D. कोई प्रभाव नहीं / No effect

Correct Answer:
A. डेबिट ₹2500 / Debit ₹2500

Explanation Hindi:
अदर्ज देनदारी का भुगतान डेबिट होता है।

Explanation English:
Payment of unrecorded liability is debited.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

Custom Support:
- Make 16:9 version for YouTube/Facebook.
- Make 9:16 version for Shorts/Reels.
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- Keep all text inside safe margins.
- Use smooth transitions, no clutter, no watermark except Muft Shiksha branding.
- Formula/Math/Chemistry text must stay exactly readable; use LaTeX-style clean rendering where needed.

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Question 20/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में हानि होने पर किस खाते को डेबिट किया जाता है?

When there is a realisation loss which account is debited?

Explanation opens after your attempt

Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Step 1

Concept

Loss is debited to partners' capital accounts.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों के पूंजी खाते / Partners' Capital Accounts. Loss is debited to partners' capital accounts.

Step 3

Exam Tip

हानि भागीदारों के पूंजी खातों में डेबिट की जाती है।

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AI Video Prompt 16:9 + 9:16

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Create a premium AI MCQ quiz video for Muft Shiksha in BOTH formats: 16:9 landscape and 9:16 vertical short.

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- Name: Muft Shiksha
- Website: https://muftshiksha.com
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Question Page:
https://muftshiksha.com/question/when-there-is-a-realisation-loss-which-account-is-debited

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
साकारण खाते में हानि होने पर किस खाते को डेबिट किया जाता है?

Question English:
When there is a realisation loss which account is debited?

Options:
A. भागीदारों के पूंजी खाते / Partners' Capital Accounts
B. बैंक खाता / Bank Account
C. देनदार खाता / Debtors Account
D. स्टॉक खाता / Stock Account

Correct Answer:
A. भागीदारों के पूंजी खाते / Partners' Capital Accounts

Explanation Hindi:
हानि भागीदारों के पूंजी खातों में डेबिट की जाती है।

Explanation English:
Loss is debited to partners' capital accounts.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

Custom Support:
- Make 16:9 version for YouTube/Facebook.
- Make 9:16 version for Shorts/Reels.
- Add Hindi-English natural voice-over.
- Add readable subtitles.
- Add light background music, low volume.
- Keep all text inside safe margins.
- Use smooth transitions, no clutter, no watermark except Muft Shiksha branding.
- Formula/Math/Chemistry text must stay exactly readable; use LaTeX-style clean rendering where needed.

Output Needed:
- Final narration script.
- Scene-by-scene visual direction.
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Question 21/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि एक लेनदार ₹10000 का था और उसे ₹10200 दिए गए तो परिणाम क्या होगा?

If a creditor of ₹10000 is paid ₹10200 what is the result?

Explanation opens after your attempt

Correct Answer

A. ₹200 की हानिLoss of ₹200

Step 1

Concept

Extra payment creates a loss of ₹200.

Step 2

Why this answer is correct

The correct answer is A. ₹200 की हानि / Loss of ₹200. Extra payment creates a loss of ₹200.

Step 3

Exam Tip

अधिक भुगतान से ₹200 की हानि होती है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि एक लेनदार ₹10000 का था और उसे ₹10200 दिए गए तो परिणाम क्या होगा?

Question English:
If a creditor of ₹10000 is paid ₹10200 what is the result?

Options:
A. ₹200 की हानि / Loss of ₹200
B. ₹200 का लाभ / Profit of ₹200
C. ₹10200 का लाभ / Profit of ₹10200
D. कोई प्रभाव नहीं / No effect

Correct Answer:
A. ₹200 की हानि / Loss of ₹200

Explanation Hindi:
अधिक भुगतान से ₹200 की हानि होती है।

Explanation English:
Extra payment creates a loss of ₹200.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
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Question 22/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

फर्म के विघटन पर अंतिम शेष बैंक खाते का सामान्यतः क्या होता है?

What is generally the final balance of the bank account after dissolution?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

Bank account closes after all settlements.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. Bank account closes after all settlements.

Step 3

Exam Tip

सभी निपटानों के बाद बैंक खाता बंद हो जाता है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
फर्म के विघटन पर अंतिम शेष बैंक खाते का सामान्यतः क्या होता है?

Question English:
What is generally the final balance of the bank account after dissolution?

Options:
A. शून्य / Zero
B. लाभ के बराबर / Equal to profit
C. पूंजी के बराबर / Equal to capital
D. स्थायी शेष / Permanent balance

Correct Answer:
A. शून्य / Zero

Explanation Hindi:
सभी निपटानों के बाद बैंक खाता बंद हो जाता है।

Explanation English:
Bank account closes after all settlements.

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Question 23/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण खाते में कुल हानि ₹12000 हो और अनुपात 1:2 हो तो दूसरे भागीदार का हिस्सा कितना होगा?

If total realisation loss is ₹12000 and ratio is 1:2 what is second partner's share?

Explanation opens after your attempt

Correct Answer

A. ₹8000

Step 1

Concept

Second partner bears 2/3 of the loss.

Step 2

Why this answer is correct

The correct answer is A. ₹8000. Second partner bears 2/3 of the loss.

Step 3

Exam Tip

दूसरे भागीदार का हिस्सा 2/3 है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि साकारण खाते में कुल हानि ₹12000 हो और अनुपात 1:2 हो तो दूसरे भागीदार का हिस्सा कितना होगा?

Question English:
If total realisation loss is ₹12000 and ratio is 1:2 what is second partner's share?

Options:
A. ₹8000
B. ₹4000
C. ₹12000
D. ₹6000

Correct Answer:
A. ₹8000

Explanation Hindi:
दूसरे भागीदार का हिस्सा 2/3 है।

Explanation English:
Second partner bears 2/3 of the loss.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
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5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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Question 24/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर पूंजी खातों का निपटान किसके बाद किया जाता है?

Capital accounts are settled after which stage during dissolution?

Explanation opens after your attempt

Correct Answer

A. देनदारियों और ऋणों के भुगतान के बादAfter liabilities and loans are paid

Step 1

Concept

Capital settlement comes in later stages.

Step 2

Why this answer is correct

The correct answer is A. देनदारियों और ऋणों के भुगतान के बाद / After liabilities and loans are paid. Capital settlement comes in later stages.

Step 3

Exam Tip

पूंजी भुगतान अंतिम चरणों में होता है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
विघटन पर पूंजी खातों का निपटान किसके बाद किया जाता है?

Question English:
Capital accounts are settled after which stage during dissolution?

Options:
A. देनदारियों और ऋणों के भुगतान के बाद / After liabilities and loans are paid
B. संपत्ति खरीद के बाद / After asset purchase
C. नया निवेश आने पर / After new investment
D. लाभ घोषित होने पर / After profit declaration

Correct Answer:
A. देनदारियों और ऋणों के भुगतान के बाद / After liabilities and loans are paid

Explanation Hindi:
पूंजी भुगतान अंतिम चरणों में होता है।

Explanation English:
Capital settlement comes in later stages.

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Question 25/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

₹15000 पुस्तकीय मूल्य वाली परिसंपत्ति ₹14000 में बेची गई तथा ₹500 व्यय हुआ। शुद्ध साकारण परिणाम क्या होगा?

An asset with book value ₹15000 is sold for ₹14000 and expenses of ₹500 are incurred. What is the net realisation result?

Explanation opens after your attempt

Correct Answer

A. ₹1500 की हानिLoss of ₹1500

Step 1

Concept

Loss of ₹1000 plus expenses of ₹500 gives total loss of ₹1500.

Step 2

Why this answer is correct

The correct answer is A. ₹1500 की हानि / Loss of ₹1500. Loss of ₹1000 plus expenses of ₹500 gives total loss of ₹1500.

Step 3

Exam Tip

₹1000 की हानि और ₹500 व्यय मिलाकर कुल हानि ₹1500 है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
₹15000 पुस्तकीय मूल्य वाली परिसंपत्ति ₹14000 में बेची गई तथा ₹500 व्यय हुआ। शुद्ध साकारण परिणाम क्या होगा?

Question English:
An asset with book value ₹15000 is sold for ₹14000 and expenses of ₹500 are incurred. What is the net realisation result?

Options:
A. ₹1500 की हानि / Loss of ₹1500
B. ₹1000 की हानि / Loss of ₹1000
C. ₹500 की हानि / Loss of ₹500
D. ₹1500 का लाभ / Profit of ₹1500

Correct Answer:
A. ₹1500 की हानि / Loss of ₹1500

Explanation Hindi:
₹1000 की हानि और ₹500 व्यय मिलाकर कुल हानि ₹1500 है।

Explanation English:
Loss of ₹1000 plus expenses of ₹500 gives total loss of ₹1500.

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1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
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Question 26/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण खाते का डेबिट पक्ष ₹98000 और क्रेडिट पक्ष ₹105000 है तो परिणाम क्या होगा?

If the debit side of Realisation Account is ₹98000 and the credit side is ₹105000 what is the result?

Explanation opens after your attempt

Correct Answer

A. ₹7000 का लाभProfit of ₹7000

Step 1

Concept

Credit exceeds debit by ₹7000. Hence there is a realisation profit.

Step 2

Why this answer is correct

The correct answer is A. ₹7000 का लाभ / Profit of ₹7000. Credit exceeds debit by ₹7000. Hence there is a realisation profit.

Step 3

Exam Tip

क्रेडिट डेबिट से ₹7000 अधिक है। इसलिए साकारण लाभ होगा।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि साकारण खाते का डेबिट पक्ष ₹98000 और क्रेडिट पक्ष ₹105000 है तो परिणाम क्या होगा?

Question English:
If the debit side of Realisation Account is ₹98000 and the credit side is ₹105000 what is the result?

Options:
A. ₹7000 का लाभ / Profit of ₹7000
B. ₹7000 की हानि / Loss of ₹7000
C. ₹105000 का लाभ / Profit of ₹105000
D. कोई परिणाम नहीं / No result

Correct Answer:
A. ₹7000 का लाभ / Profit of ₹7000

Explanation Hindi:
क्रेडिट डेबिट से ₹7000 अधिक है। इसलिए साकारण लाभ होगा।

Explanation English:
Credit exceeds debit by ₹7000. Hence there is a realisation profit.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
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4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 27/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर अदर्ज परिसंपत्ति भागीदार द्वारा ₹9000 में लेने पर साकारण खाते में क्या प्रविष्टि होगी?

If an unrecorded asset is taken over by a partner for ₹9000 on dissolution what entry is made in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट ₹9000Credit ₹9000

Step 1

Concept

Realisation Account is credited when an unrecorded asset is taken over.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट ₹9000 / Credit ₹9000. Realisation Account is credited when an unrecorded asset is taken over.

Step 3

Exam Tip

अदर्ज परिसंपत्ति लेने पर साकारण खाते को क्रेडिट किया जाता है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
विघटन पर अदर्ज परिसंपत्ति भागीदार द्वारा ₹9000 में लेने पर साकारण खाते में क्या प्रविष्टि होगी?

Question English:
If an unrecorded asset is taken over by a partner for ₹9000 on dissolution what entry is made in Realisation Account?

Options:
A. क्रेडिट ₹9000 / Credit ₹9000
B. डेबिट ₹9000 / Debit ₹9000
C. कोई प्रविष्टि नहीं / No entry
D. डेबिट ₹4500 / Debit ₹4500

Correct Answer:
A. क्रेडिट ₹9000 / Credit ₹9000

Explanation Hindi:
अदर्ज परिसंपत्ति लेने पर साकारण खाते को क्रेडिट किया जाता है।

Explanation English:
Realisation Account is credited when an unrecorded asset is taken over.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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- Use smooth transitions, no clutter, no watermark except Muft Shiksha branding.
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- Final narration script.
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Question 28/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

A और B का अनुपात 4:1 है। साकारण लाभ ₹25000 हो तो A का हिस्सा कितना होगा?

A and B share profits in ratio 4:1. If realisation profit is ₹25000 what is A's share?

Explanation opens after your attempt

Correct Answer

A. ₹20000

Step 1

Concept

A gets 4/5 share. Therefore ₹20000.

Step 2

Why this answer is correct

The correct answer is A. ₹20000. A gets 4/5 share. Therefore ₹20000.

Step 3

Exam Tip

A का हिस्सा 4/5 है। इसलिए ₹20000 मिलेगा।

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https://muftshiksha.com/question/a-and-b-share-profits-in-ratio-4-1-if-realisation-profit-is-25000-what-is-a-s-share

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
A और B का अनुपात 4:1 है। साकारण लाभ ₹25000 हो तो A का हिस्सा कितना होगा?

Question English:
A and B share profits in ratio 4:1. If realisation profit is ₹25000 what is A's share?

Options:
A. ₹20000
B. ₹5000
C. ₹10000
D. ₹25000

Correct Answer:
A. ₹20000

Explanation Hindi:
A का हिस्सा 4/5 है। इसलिए ₹20000 मिलेगा।

Explanation English:
A gets 4/5 share. Therefore ₹20000.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 29/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि लेनदार ₹15000 के बदले ₹14500 स्वीकार करे तो साकारण खाते में क्या होगा?

If a creditor accepts ₹14500 instead of ₹15000 what happens in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. ₹500 का लाभProfit of ₹500

Step 1

Concept

Paying a liability at a lower amount creates a gain.

Step 2

Why this answer is correct

The correct answer is A. ₹500 का लाभ / Profit of ₹500. Paying a liability at a lower amount creates a gain.

Step 3

Exam Tip

देनदारी कम राशि में चुकाने से लाभ होता है।

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Question Page:
https://muftshiksha.com/question/if-a-creditor-accepts-14500-instead-of-15000-what-happens-in-realisation-account

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि लेनदार ₹15000 के बदले ₹14500 स्वीकार करे तो साकारण खाते में क्या होगा?

Question English:
If a creditor accepts ₹14500 instead of ₹15000 what happens in Realisation Account?

Options:
A. ₹500 का लाभ / Profit of ₹500
B. ₹500 की हानि / Loss of ₹500
C. ₹14500 का लाभ / Profit of ₹14500
D. कोई प्रभाव नहीं / No effect

Correct Answer:
A. ₹500 का लाभ / Profit of ₹500

Explanation Hindi:
देनदारी कम राशि में चुकाने से लाभ होता है।

Explanation English:
Paying a liability at a lower amount creates a gain.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 30/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में परिसंपत्तियों का स्थानांतरण किस पक्ष में दर्ज होता है?

On which side are assets transferred in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. डेबिट पक्षDebit side

Step 1

Concept

Assets are transferred to the debit side of Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष / Debit side. Assets are transferred to the debit side of Realisation Account.

Step 3

Exam Tip

परिसंपत्तियां साकारण खाते के डेबिट पक्ष में जाती हैं।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
साकारण खाते में परिसंपत्तियों का स्थानांतरण किस पक्ष में दर्ज होता है?

Question English:
On which side are assets transferred in Realisation Account?

Options:
A. डेबिट पक्ष / Debit side
B. क्रेडिट पक्ष / Credit side
C. दोनों पक्ष / Both sides
D. कहीं नहीं / Nowhere

Correct Answer:
A. डेबिट पक्ष / Debit side

Explanation Hindi:
परिसंपत्तियां साकारण खाते के डेबिट पक्ष में जाती हैं।

Explanation English:
Assets are transferred to the debit side of Realisation Account.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 31/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

एक परिसंपत्ति की पुस्तकीय कीमत ₹40000 थी और ₹47000 में बिकी। साकारण लाभ कितना है?

An asset with book value ₹40000 was sold for ₹47000. What is the realisation profit?

Explanation opens after your attempt

Correct Answer

A. ₹7000

Step 1

Concept

Difference between sale value and book value is ₹7000.

Step 2

Why this answer is correct

The correct answer is A. ₹7000. Difference between sale value and book value is ₹7000.

Step 3

Exam Tip

बिक्री मूल्य और पुस्तकीय मूल्य का अंतर ₹7000 है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
एक परिसंपत्ति की पुस्तकीय कीमत ₹40000 थी और ₹47000 में बिकी। साकारण लाभ कितना है?

Question English:
An asset with book value ₹40000 was sold for ₹47000. What is the realisation profit?

Options:
A. ₹7000
B. ₹47000
C. ₹40000
D. ₹3000

Correct Answer:
A. ₹7000

Explanation Hindi:
बिक्री मूल्य और पुस्तकीय मूल्य का अंतर ₹7000 है।

Explanation English:
Difference between sale value and book value is ₹7000.

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1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
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4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 32/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण हानि ₹18000 हो और अनुपात 2:2:1 हो तो तीसरे भागीदार का हिस्सा कितना होगा?

If realisation loss is ₹18000 and ratio is 2:2:1 what is the share of the third partner?

Explanation opens after your attempt

Correct Answer

A. ₹3600

Step 1

Concept

Total ratio is 5. Third partner bears 1/5 i.e. ₹3600.

Step 2

Why this answer is correct

The correct answer is A. ₹3600. Total ratio is 5. Third partner bears 1/5 i.e. ₹3600.

Step 3

Exam Tip

कुल अनुपात 5 है। तीसरे भागीदार का हिस्सा 1/5 अर्थात ₹3600 है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि साकारण हानि ₹18000 हो और अनुपात 2:2:1 हो तो तीसरे भागीदार का हिस्सा कितना होगा?

Question English:
If realisation loss is ₹18000 and ratio is 2:2:1 what is the share of the third partner?

Options:
A. ₹3600
B. ₹7200
C. ₹1800
D. ₹9000

Correct Answer:
A. ₹3600

Explanation Hindi:
कुल अनुपात 5 है। तीसरे भागीदार का हिस्सा 1/5 अर्थात ₹3600 है।

Explanation English:
Total ratio is 5. Third partner bears 1/5 i.e. ₹3600.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 33/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

अदर्ज देनदारी ₹6000 का भुगतान नकद से किया गया। साकारण खाते में प्रभाव क्या होगा?

An unrecorded liability of ₹6000 is paid in cash. What is the effect in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. डेबिट ₹6000Debit ₹6000

Step 1

Concept

Payment of an unrecorded liability is debited.

Step 2

Why this answer is correct

The correct answer is A. डेबिट ₹6000 / Debit ₹6000. Payment of an unrecorded liability is debited.

Step 3

Exam Tip

अदर्ज देनदारी भुगतान होने पर डेबिट होती है।

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AI Video Prompt 16:9 + 9:16

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Question Page:
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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
अदर्ज देनदारी ₹6000 का भुगतान नकद से किया गया। साकारण खाते में प्रभाव क्या होगा?

Question English:
An unrecorded liability of ₹6000 is paid in cash. What is the effect in Realisation Account?

Options:
A. डेबिट ₹6000 / Debit ₹6000
B. क्रेडिट ₹6000 / Credit ₹6000
C. कोई प्रभाव नहीं / No effect
D. डेबिट ₹3000 / Debit ₹3000

Correct Answer:
A. डेबिट ₹6000 / Debit ₹6000

Explanation Hindi:
अदर्ज देनदारी भुगतान होने पर डेबिट होती है।

Explanation English:
Payment of an unrecorded liability is debited.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

Custom Support:
- Make 16:9 version for YouTube/Facebook.
- Make 9:16 version for Shorts/Reels.
- Add Hindi-English natural voice-over.
- Add readable subtitles.
- Add light background music, low volume.
- Keep all text inside safe margins.
- Use smooth transitions, no clutter, no watermark except Muft Shiksha branding.
- Formula/Math/Chemistry text must stay exactly readable; use LaTeX-style clean rendering where needed.

Output Needed:
- Final narration script.
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- Text overlays for 16:9 and 9:16.
- Thumbnail idea.
- Hashtags: #MuftShiksha #FreeEducation #MCQ #Quiz #Class12 #Study

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Question 34/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

भागीदार ऋण की वापसी पूंजी भुगतान से क्यों पहले की जाती है?

Why is partner's loan repaid before capital repayment?

Explanation opens after your attempt

Correct Answer

A. क्योंकि यह बाहरी देनदारी जैसी मानी जाती हैIt is treated like an outside liability

Step 1

Concept

Partner's loan is distinct from capital. It is repaid earlier.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि यह बाहरी देनदारी जैसी मानी जाती है / It is treated like an outside liability. Partner's loan is distinct from capital. It is repaid earlier.

Step 3

Exam Tip

भागीदार ऋण को पूंजी से अलग माना जाता है। इसका भुगतान पहले होता है।

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Question Page:
https://muftshiksha.com/question/why-is-partner-s-loan-repaid-before-capital-repayment

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
भागीदार ऋण की वापसी पूंजी भुगतान से क्यों पहले की जाती है?

Question English:
Why is partner's loan repaid before capital repayment?

Options:
A. क्योंकि यह बाहरी देनदारी जैसी मानी जाती है / It is treated like an outside liability
B. क्योंकि यह लाभ है / It is profit
C. क्योंकि यह आरक्षित निधि है / It is reserve
D. क्योंकि यह खर्च है / It is expense

Correct Answer:
A. क्योंकि यह बाहरी देनदारी जैसी मानी जाती है / It is treated like an outside liability

Explanation Hindi:
भागीदार ऋण को पूंजी से अलग माना जाता है। इसका भुगतान पहले होता है।

Explanation English:
Partner's loan is distinct from capital. It is repaid earlier.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 35/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि परिसंपत्तियों की कुल पुस्तकीय कीमत ₹80000 और बिक्री ₹76000 हो तो साकारण परिणाम क्या होगा?

If total book value of assets is ₹80000 and they are sold for ₹76000 what is the realisation result?

Explanation opens after your attempt

Correct Answer

A. ₹4000 की हानिLoss of ₹4000

Step 1

Concept

A loss of ₹4000 arises due to lower sale value.

Step 2

Why this answer is correct

The correct answer is A. ₹4000 की हानि / Loss of ₹4000. A loss of ₹4000 arises due to lower sale value.

Step 3

Exam Tip

बिक्री मूल्य कम होने से ₹4000 की हानि होती है।

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https://muftshiksha.com/question/if-total-book-value-of-assets-is-80000-and-they-are-sold-for-76000-what-is-the-realisation

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि परिसंपत्तियों की कुल पुस्तकीय कीमत ₹80000 और बिक्री ₹76000 हो तो साकारण परिणाम क्या होगा?

Question English:
If total book value of assets is ₹80000 and they are sold for ₹76000 what is the realisation result?

Options:
A. ₹4000 की हानि / Loss of ₹4000
B. ₹4000 का लाभ / Profit of ₹4000
C. ₹76000 की हानि / Loss of ₹76000
D. कोई प्रभाव नहीं / No effect

Correct Answer:
A. ₹4000 की हानि / Loss of ₹4000

Explanation Hindi:
बिक्री मूल्य कम होने से ₹4000 की हानि होती है।

Explanation English:
A loss of ₹4000 arises due to lower sale value.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 36/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय आरक्षित निधि का वितरण सामान्यतः किस आधार पर होता है?

On what basis is a reserve fund generally distributed at dissolution?

Explanation opens after your attempt

Correct Answer

A. पुराने लाभांश अनुपातOld profit-sharing ratio

Step 1

Concept

Reserve fund is distributed in the old profit-sharing ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराने लाभांश अनुपात / Old profit-sharing ratio. Reserve fund is distributed in the old profit-sharing ratio.

Step 3

Exam Tip

आरक्षित निधि पुराने लाभांश अनुपात में बांटी जाती है।

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https://muftshiksha.com/question/on-what-basis-is-a-reserve-fund-generally-distributed-at-dissolution

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
विघटन के समय आरक्षित निधि का वितरण सामान्यतः किस आधार पर होता है?

Question English:
On what basis is a reserve fund generally distributed at dissolution?

Options:
A. पुराने लाभांश अनुपात / Old profit-sharing ratio
B. नए अनुपात / New ratio
C. समान अनुपात / Equal ratio
D. पूंजी अनुपात / Capital ratio

Correct Answer:
A. पुराने लाभांश अनुपात / Old profit-sharing ratio

Explanation Hindi:
आरक्षित निधि पुराने लाभांश अनुपात में बांटी जाती है।

Explanation English:
Reserve fund is distributed in the old profit-sharing ratio.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 37/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण व्यय ₹2500 हो तो साकारण खाते में इसे किस पक्ष में दिखाया जाएगा?

If realisation expenses are ₹2500 on which side are they shown in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. डेबिट पक्षDebit side

Step 1

Concept

Realisation expenses are losses and appear on the debit side.

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष / Debit side. Realisation expenses are losses and appear on the debit side.

Step 3

Exam Tip

साकारण व्यय हानि स्वरूप होते हैं। इसलिए डेबिट पक्ष में जाते हैं।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि साकारण व्यय ₹2500 हो तो साकारण खाते में इसे किस पक्ष में दिखाया जाएगा?

Question English:
If realisation expenses are ₹2500 on which side are they shown in Realisation Account?

Options:
A. डेबिट पक्ष / Debit side
B. क्रेडिट पक्ष / Credit side
C. दोनों पक्ष / Both sides
D. कहीं नहीं / Nowhere

Correct Answer:
A. डेबिट पक्ष / Debit side

Explanation Hindi:
साकारण व्यय हानि स्वरूप होते हैं। इसलिए डेबिट पक्ष में जाते हैं।

Explanation English:
Realisation expenses are losses and appear on the debit side.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 38/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

A और B का अनुपात 7:3 है। ₹5000 की साकारण हानि में A का हिस्सा कितना होगा?

A and B share profits in ratio 7:3. What is A's share in a realisation loss of ₹5000?

Explanation opens after your attempt

Correct Answer

A. ₹3500

Step 1

Concept

A bears 7/10 of the loss. Hence ₹3500.

Step 2

Why this answer is correct

The correct answer is A. ₹3500. A bears 7/10 of the loss. Hence ₹3500.

Step 3

Exam Tip

A का हिस्सा 7/10 है। अतः ₹3500।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
A और B का अनुपात 7:3 है। ₹5000 की साकारण हानि में A का हिस्सा कितना होगा?

Question English:
A and B share profits in ratio 7:3. What is A's share in a realisation loss of ₹5000?

Options:
A. ₹3500
B. ₹1500
C. ₹2500
D. ₹5000

Correct Answer:
A. ₹3500

Explanation Hindi:
A का हिस्सा 7/10 है। अतः ₹3500।

Explanation English:
A bears 7/10 of the loss. Hence ₹3500.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 39/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

देनदारियों का साकारण खाते में स्थानांतरण किस प्रभाव को दर्शाता है?

What effect does transfer of liabilities to Realisation Account represent?

Explanation opens after your attempt

Correct Answer

A. देनदारियों का निपटान प्रक्रिया में प्रवेशLiabilities entering settlement process

Step 1

Concept

Liabilities are brought into Realisation Account for settlement.

Step 2

Why this answer is correct

The correct answer is A. देनदारियों का निपटान प्रक्रिया में प्रवेश / Liabilities entering settlement process. Liabilities are brought into Realisation Account for settlement.

Step 3

Exam Tip

देनदारियां निपटान हेतु साकारण खाते में लाई जाती हैं।

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AI Video Prompt 16:9 + 9:16

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Question Page:
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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
देनदारियों का साकारण खाते में स्थानांतरण किस प्रभाव को दर्शाता है?

Question English:
What effect does transfer of liabilities to Realisation Account represent?

Options:
A. देनदारियों का निपटान प्रक्रिया में प्रवेश / Liabilities entering settlement process
B. लाभ का वितरण / Distribution of profit
C. पूंजी की वृद्धि / Increase in capital
D. नकद संग्रह / Cash collection

Correct Answer:
A. देनदारियों का निपटान प्रक्रिया में प्रवेश / Liabilities entering settlement process

Explanation Hindi:
देनदारियां निपटान हेतु साकारण खाते में लाई जाती हैं।

Explanation English:
Liabilities are brought into Realisation Account for settlement.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

Custom Support:
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Question 40/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि लेनदार ₹22000 का था और उसे ₹22500 दिए गए तो परिणाम क्या होगा?

If a creditor was ₹22000 and was paid ₹22500 what is the result?

Explanation opens after your attempt

Correct Answer

A. ₹500 की हानिLoss of ₹500

Step 1

Concept

Extra payment results in a loss of ₹500.

Step 2

Why this answer is correct

The correct answer is A. ₹500 की हानि / Loss of ₹500. Extra payment results in a loss of ₹500.

Step 3

Exam Tip

अधिक भुगतान से ₹500 की हानि होती है।

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AI Video Prompt 16:9 + 9:16

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- Website: https://muftshiksha.com
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Question Page:
https://muftshiksha.com/question/if-a-creditor-was-22000-and-was-paid-22500-what-is-the-result

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि लेनदार ₹22000 का था और उसे ₹22500 दिए गए तो परिणाम क्या होगा?

Question English:
If a creditor was ₹22000 and was paid ₹22500 what is the result?

Options:
A. ₹500 की हानि / Loss of ₹500
B. ₹500 का लाभ / Profit of ₹500
C. ₹22500 का लाभ / Profit of ₹22500
D. कोई प्रभाव नहीं / No effect

Correct Answer:
A. ₹500 की हानि / Loss of ₹500

Explanation Hindi:
अधिक भुगतान से ₹500 की हानि होती है।

Explanation English:
Extra payment results in a loss of ₹500.

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Question 41/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर भागीदार द्वारा ली गई परिसंपत्ति का मूल्य किस खाते में क्रेडिट होता है?

The value of an asset taken over by a partner at dissolution is credited to which account?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Realisation Account is credited when a partner takes over an asset.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Realisation Account is credited when a partner takes over an asset.

Step 3

Exam Tip

भागीदार द्वारा परिसंपत्ति लेने पर साकारण खाता क्रेडिट होता है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
विघटन पर भागीदार द्वारा ली गई परिसंपत्ति का मूल्य किस खाते में क्रेडिट होता है?

Question English:
The value of an asset taken over by a partner at dissolution is credited to which account?

Options:
A. साकारण खाता / Realisation Account
B. बैंक खाता / Bank Account
C. क्रय खाता / Purchase Account
D. नकद खाता / Cash Account

Correct Answer:
A. साकारण खाता / Realisation Account

Explanation Hindi:
भागीदार द्वारा परिसंपत्ति लेने पर साकारण खाता क्रेडिट होता है।

Explanation English:
Realisation Account is credited when a partner takes over an asset.

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1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
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4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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Question 42/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

₹60000 पुस्तकीय मूल्य वाली परिसंपत्ति ₹63000 में बिकी तथा ₹1000 व्यय हुआ। शुद्ध परिणाम क्या होगा?

An asset with book value ₹60000 was sold for ₹63000 and expenses were ₹1000. What is the net result?

Explanation opens after your attempt

Correct Answer

A. ₹2000 का लाभProfit of ₹2000

Step 1

Concept

₹3000 gain less ₹1000 expenses gives ₹2000 net profit.

Step 2

Why this answer is correct

The correct answer is A. ₹2000 का लाभ / Profit of ₹2000. ₹3000 gain less ₹1000 expenses gives ₹2000 net profit.

Step 3

Exam Tip

₹3000 लाभ में से ₹1000 व्यय घटाने पर ₹2000 शुद्ध लाभ है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
₹60000 पुस्तकीय मूल्य वाली परिसंपत्ति ₹63000 में बिकी तथा ₹1000 व्यय हुआ। शुद्ध परिणाम क्या होगा?

Question English:
An asset with book value ₹60000 was sold for ₹63000 and expenses were ₹1000. What is the net result?

Options:
A. ₹2000 का लाभ / Profit of ₹2000
B. ₹3000 का लाभ / Profit of ₹3000
C. ₹1000 का लाभ / Profit of ₹1000
D. ₹2000 की हानि / Loss of ₹2000

Correct Answer:
A. ₹2000 का लाभ / Profit of ₹2000

Explanation Hindi:
₹3000 लाभ में से ₹1000 व्यय घटाने पर ₹2000 शुद्ध लाभ है।

Explanation English:
₹3000 gain less ₹1000 expenses gives ₹2000 net profit.

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Question 43/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण खाते में लाभ हो तो भागीदारों के पूंजी खातों में क्या प्रविष्टि होगी?

If there is a realisation profit what entry is passed in partners' capital accounts?

Explanation opens after your attempt

Correct Answer

A. क्रेडिटCredit

Step 1

Concept

Profit is credited to capital accounts.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट / Credit. Profit is credited to capital accounts.

Step 3

Exam Tip

लाभ पूंजी खातों में क्रेडिट किया जाता है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि साकारण खाते में लाभ हो तो भागीदारों के पूंजी खातों में क्या प्रविष्टि होगी?

Question English:
If there is a realisation profit what entry is passed in partners' capital accounts?

Options:
A. क्रेडिट / Credit
B. डेबिट / Debit
C. कोई प्रविष्टि नहीं / No entry
D. आधा डेबिट / Half debit

Correct Answer:
A. क्रेडिट / Credit

Explanation Hindi:
लाभ पूंजी खातों में क्रेडिट किया जाता है।

Explanation English:
Profit is credited to capital accounts.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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Question 44/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर बैंक खाते का समापन कब होता है?

When is the Bank Account closed during dissolution?

Explanation opens after your attempt

Correct Answer

A. सभी प्राप्तियों और भुगतानों के बादAfter all receipts and payments

Step 1

Concept

Bank Account closes after all transactions are completed.

Step 2

Why this answer is correct

The correct answer is A. सभी प्राप्तियों और भुगतानों के बाद / After all receipts and payments. Bank Account closes after all transactions are completed.

Step 3

Exam Tip

सभी लेनदेन पूरे होने पर बैंक खाता बंद होता है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
विघटन पर बैंक खाते का समापन कब होता है?

Question English:
When is the Bank Account closed during dissolution?

Options:
A. सभी प्राप्तियों और भुगतानों के बाद / After all receipts and payments
B. परिसंपत्ति हस्तांतरण से पहले / Before asset transfer
C. देनदारी हस्तांतरण से पहले / Before liability transfer
D. विघटन से पहले / Before dissolution

Correct Answer:
A. सभी प्राप्तियों और भुगतानों के बाद / After all receipts and payments

Explanation Hindi:
सभी लेनदेन पूरे होने पर बैंक खाता बंद होता है।

Explanation English:
Bank Account closes after all transactions are completed.

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Question 45/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण हानि ₹9000 हो और तीन भागीदार समान अनुपात में हों तो प्रत्येक का हिस्सा कितना होगा?

If realisation loss is ₹9000 and three partners share equally what is each partner's share?

Explanation opens after your attempt

Correct Answer

A. ₹3000

Step 1

Concept

₹9000 divided equally among three partners gives ₹3000 each.

Step 2

Why this answer is correct

The correct answer is A. ₹3000. ₹9000 divided equally among three partners gives ₹3000 each.

Step 3

Exam Tip

समान अनुपात में ₹9000 को 3 से विभाजित करेंगे।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि साकारण हानि ₹9000 हो और तीन भागीदार समान अनुपात में हों तो प्रत्येक का हिस्सा कितना होगा?

Question English:
If realisation loss is ₹9000 and three partners share equally what is each partner's share?

Options:
A. ₹3000
B. ₹4500
C. ₹9000
D. ₹1500

Correct Answer:
A. ₹3000

Explanation Hindi:
समान अनुपात में ₹9000 को 3 से विभाजित करेंगे।

Explanation English:
₹9000 divided equally among three partners gives ₹3000 each.

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5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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Question 46/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

अदर्ज परिसंपत्ति ₹12000 में बेची गई। साकारण खाते में यह राशि कैसे दिखाई जाएगी?

An unrecorded asset is sold for ₹12000. How is this amount shown in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट पक्षCredit side

Step 1

Concept

Sale proceeds of an unrecorded asset are credited.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट पक्ष / Credit side. Sale proceeds of an unrecorded asset are credited.

Step 3

Exam Tip

अदर्ज परिसंपत्ति की बिक्री प्राप्ति क्रेडिट होती है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
अदर्ज परिसंपत्ति ₹12000 में बेची गई। साकारण खाते में यह राशि कैसे दिखाई जाएगी?

Question English:
An unrecorded asset is sold for ₹12000. How is this amount shown in Realisation Account?

Options:
A. क्रेडिट पक्ष / Credit side
B. डेबिट पक्ष / Debit side
C. दोनों पक्ष / Both sides
D. कहीं नहीं / Nowhere

Correct Answer:
A. क्रेडिट पक्ष / Credit side

Explanation Hindi:
अदर्ज परिसंपत्ति की बिक्री प्राप्ति क्रेडिट होती है।

Explanation English:
Sale proceeds of an unrecorded asset are credited.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 47/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण खाते में कुल लाभ ₹15000 हो और अनुपात 3:1 हो तो दूसरे भागीदार का हिस्सा कितना होगा?

If total realisation profit is ₹15000 and ratio is 3:1 what is the second partner's share?

Explanation opens after your attempt

Correct Answer

A. ₹3750

Step 1

Concept

Second partner receives 1/4 of the profit.

Step 2

Why this answer is correct

The correct answer is A. ₹3750. Second partner receives 1/4 of the profit.

Step 3

Exam Tip

दूसरे भागीदार का हिस्सा 1/4 है।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
यदि साकारण खाते में कुल लाभ ₹15000 हो और अनुपात 3:1 हो तो दूसरे भागीदार का हिस्सा कितना होगा?

Question English:
If total realisation profit is ₹15000 and ratio is 3:1 what is the second partner's share?

Options:
A. ₹3750
B. ₹11250
C. ₹5000
D. ₹7500

Correct Answer:
A. ₹3750

Explanation Hindi:
दूसरे भागीदार का हिस्सा 1/4 है।

Explanation English:
Second partner receives 1/4 of the profit.

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Question 48/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय पूंजी खातों में अंतिम समायोजन किस मद के लिए किया जाता है?

At dissolution final adjustment in capital accounts is made for which item?

Explanation opens after your attempt

Correct Answer

A. साकारण लाभ या हानिRealisation profit or loss

Step 1

Concept

Realisation result is ultimately transferred to capital accounts.

Step 2

Why this answer is correct

The correct answer is A. साकारण लाभ या हानि / Realisation profit or loss. Realisation result is ultimately transferred to capital accounts.

Step 3

Exam Tip

साकारण परिणाम अंततः पूंजी खातों में स्थानांतरित होता है।

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AI Video Prompt 16:9 + 9:16

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
विघटन के समय पूंजी खातों में अंतिम समायोजन किस मद के लिए किया जाता है?

Question English:
At dissolution final adjustment in capital accounts is made for which item?

Options:
A. साकारण लाभ या हानि / Realisation profit or loss
B. बिक्री कर / Sales tax
C. माल खरीद / Purchase of goods
D. वेतन भुगतान / Salary payment

Correct Answer:
A. साकारण लाभ या हानि / Realisation profit or loss

Explanation Hindi:
साकारण परिणाम अंततः पूंजी खातों में स्थानांतरित होता है।

Explanation English:
Realisation result is ultimately transferred to capital accounts.

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Question 49/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

₹100000 की परिसंपत्तियां ₹97000 में बिकीं और व्यय ₹2000 हुआ। कुल साकारण परिणाम क्या है?

Assets worth ₹100000 were sold for ₹97000 and expenses of ₹2000 were incurred. What is the total realisation result?

Explanation opens after your attempt

Correct Answer

A. ₹5000 की हानिLoss of ₹5000

Step 1

Concept

₹3000 sale loss plus ₹2000 expenses equals ₹5000 loss.

Step 2

Why this answer is correct

The correct answer is A. ₹5000 की हानि / Loss of ₹5000. ₹3000 sale loss plus ₹2000 expenses equals ₹5000 loss.

Step 3

Exam Tip

₹3000 बिक्री हानि और ₹2000 व्यय मिलाकर ₹5000 हानि है।

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AI Video Prompt 16:9 + 9:16

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
₹100000 की परिसंपत्तियां ₹97000 में बिकीं और व्यय ₹2000 हुआ। कुल साकारण परिणाम क्या है?

Question English:
Assets worth ₹100000 were sold for ₹97000 and expenses of ₹2000 were incurred. What is the total realisation result?

Options:
A. ₹5000 की हानि / Loss of ₹5000
B. ₹3000 की हानि / Loss of ₹3000
C. ₹2000 की हानि / Loss of ₹2000
D. ₹5000 का लाभ / Profit of ₹5000

Correct Answer:
A. ₹5000 की हानि / Loss of ₹5000

Explanation Hindi:
₹3000 बिक्री हानि और ₹2000 व्यय मिलाकर ₹5000 हानि है।

Explanation English:
₹3000 sale loss plus ₹2000 expenses equals ₹5000 loss.

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

विघटन के बाद फर्म का अस्तित्व क्यों समाप्त माना जाता है?

Why is the existence of a firm considered terminated after dissolution?

Explanation opens after your attempt

Correct Answer

A. क्योंकि सभी खाते और दायित्व बंद हो जाते हैंBecause all accounts and obligations are closed

Step 1

Concept

All obligations and relationships cease after dissolution.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि सभी खाते और दायित्व बंद हो जाते हैं / Because all accounts and obligations are closed. All obligations and relationships cease after dissolution.

Step 3

Exam Tip

विघटन के बाद सभी संबंध और दायित्व समाप्त हो जाते हैं।

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AI Video Prompt 16:9 + 9:16

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 40

Question Hindi:
विघटन के बाद फर्म का अस्तित्व क्यों समाप्त माना जाता है?

Question English:
Why is the existence of a firm considered terminated after dissolution?

Options:
A. क्योंकि सभी खाते और दायित्व बंद हो जाते हैं / Because all accounts and obligations are closed
B. क्योंकि नया भागीदार आता है / Because a new partner joins
C. क्योंकि पूंजी बढ़ती है / Because capital increases
D. क्योंकि बिक्री बढ़ती है / Because sales increase

Correct Answer:
A. क्योंकि सभी खाते और दायित्व बंद हो जाते हैं / Because all accounts and obligations are closed

Explanation Hindi:
विघटन के बाद सभी संबंध और दायित्व समाप्त हो जाते हैं।

Explanation English:
All obligations and relationships cease after dissolution.

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Class 12 Accountancy Hard Quiz

विघटन पर मशीनरी की पुस्तकीय कीमत ₹50000 थी और ₹46000 में बेची गई। साकारण खाते में कितना प्रभाव होगा?

Concept

Why this answer is correct

Exam Tip

एक देनदारी ₹12000 पुस्तकों में थी पर ₹11000 में निपटा दी गई। साकारण परिणाम क्या होगा?

Concept

Why this answer is correct

Exam Tip

यदि साकारण लाभ ₹18000 हो और लाभांश अनुपात 2:1 हो तो पहले भागीदार का हिस्सा कितना होगा?

Concept

Why this answer is correct

Exam Tip

साकारण खाते में अदर्ज देनदारी के भुगतान को कैसे दर्ज किया जाता है?

Concept

Why this answer is correct

Exam Tip

एक परिसंपत्ति की पुस्तकीय कीमत ₹22000 और बिक्री ₹27000 है। साकारण लाभ कितना है?

Concept

Why this answer is correct

Exam Tip

यदि एक भागीदार साकारण व्यय ₹3000 स्वयं वहन करता है तो फर्म द्वारा भुगतान करने पर किस खाते को क्रेडिट किया जाएगा?

Concept

Why this answer is correct

Exam Tip

A और B का लाभांश अनुपात 3:2 है। साकारण हानि ₹10000 हो तो A पर कितना भार आएगा?

Concept

Why this answer is correct

Exam Tip

साकारण खाते में परिसंपत्तियों को किस मूल्य पर स्थानांतरित किया जाता है?

Concept

Why this answer is correct

Exam Tip

यदि लेनदार ₹18000 के स्थान पर ₹17500 स्वीकार कर लें तो लाभ कितना होगा?

Concept

Why this answer is correct

Exam Tip

विघटन के समय बैंक खाते का मुख्य उद्देश्य क्या है?

Concept

Why this answer is correct

Exam Tip

यदि अदर्ज परिसंपत्ति ₹7000 में बेची गई तो साकारण खाते में क्या प्रविष्टि होगी?

Concept

Why this answer is correct

Exam Tip

साकारण लाभ का अंतिम स्थानांतरण किस खाते में होता है?

Concept

Why this answer is correct

Exam Tip

एक मशीन की पुस्तकीय कीमत ₹30000 है। भागीदार ने उसे ₹28000 पर ले लिया। साकारण परिणाम क्या होगा?

Concept

Why this answer is correct

Exam Tip

विघटन के समय देनदारियों का स्थानांतरण किस खाते में होता है?

Concept

Why this answer is correct

Exam Tip

यदि कुल साकारण क्रेडिट ₹90000 और डेबिट ₹84000 हो तो परिणाम क्या होगा?

Concept

Why this answer is correct

Exam Tip

विघटन पर भागीदार ऋण का भुगतान कब किया जाता है?

Concept

Why this answer is correct

Exam Tip

₹24000 की परिसंपत्तियां ₹26000 में बिकीं और व्यय ₹1000 हुआ। शुद्ध परिणाम क्या है?

Concept

Why this answer is correct

Exam Tip

यदि A और B का अनुपात 5:3 है तथा साकारण लाभ ₹16000 है तो A का हिस्सा कितना होगा?

Concept

Why this answer is correct

Exam Tip

अदर्ज देनदारी ₹2500 का भुगतान करने पर साकारण खाते पर क्या प्रभाव होगा?

Concept

Why this answer is correct

Exam Tip

साकारण खाते में हानि होने पर किस खाते को डेबिट किया जाता है?

Concept

Why this answer is correct