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Accountancy Quiz - Class 12 Accountancy Hard Level 41 Quiz

Question 1/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

फर्म के विघटन पर साकारण खाते का मुख्य उद्देश्य क्या है?

What is the main purpose of Realisation Account on dissolution of a firm?

Explanation opens after your attempt

Correct Answer

A. परिसंपत्तियों और देनदारियों के निपटान का लाभ या हानि ज्ञात करनाTo ascertain profit or loss on settlement of assets and liabilities

Step 1

Concept

Realisation Account shows profit or loss on settlement. Remember its purpose for exams.

Step 2

Why this answer is correct

The correct answer is A. परिसंपत्तियों और देनदारियों के निपटान का लाभ या हानि ज्ञात करना / To ascertain profit or loss on settlement of assets and liabilities. Realisation Account shows profit or loss on settlement. Remember its purpose for exams.

Step 3

Exam Tip

साकारण खाता निपटान से होने वाले लाभ या हानि को दर्शाता है। परीक्षा में इसका उद्देश्य याद रखें।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
फर्म के विघटन पर साकारण खाते का मुख्य उद्देश्य क्या है?

Question English:
What is the main purpose of Realisation Account on dissolution of a firm?

Options:
A. परिसंपत्तियों और देनदारियों के निपटान का लाभ या हानि ज्ञात करना / To ascertain profit or loss on settlement of assets and liabilities
B. नया भागीदार प्रवेश कराना / To admit a new partner
C. बैंक मिलान करना / To reconcile bank account
D. माल का मूल्यांकन करना / To value stock

Correct Answer:
A. परिसंपत्तियों और देनदारियों के निपटान का लाभ या हानि ज्ञात करना / To ascertain profit or loss on settlement of assets and liabilities

Explanation Hindi:
साकारण खाता निपटान से होने वाले लाभ या हानि को दर्शाता है। परीक्षा में इसका उद्देश्य याद रखें।

Explanation English:
Realisation Account shows profit or loss on settlement. Remember its purpose for exams.

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5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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Question 2/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय सभी गैर-नकद परिसंपत्तियां किस खाते में स्थानांतरित की जाती हैं?

At the time of dissolution all non-cash assets are transferred to which account?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Non-cash assets are transferred to Realisation Account. Cash and bank are excluded.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Non-cash assets are transferred to Realisation Account. Cash and bank are excluded.

Step 3

Exam Tip

गैर-नकद परिसंपत्तियां साकारण खाते में स्थानांतरित होती हैं। नकद और बैंक को छोड़ दिया 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: 41

Question Hindi:
विघटन के समय सभी गैर-नकद परिसंपत्तियां किस खाते में स्थानांतरित की जाती हैं?

Question English:
At the time of dissolution all non-cash assets are transferred to which account?

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:
गैर-नकद परिसंपत्तियां साकारण खाते में स्थानांतरित होती हैं। नकद और बैंक को छोड़ दिया जाता है।

Explanation English:
Non-cash assets are transferred to Realisation Account. Cash and bank are excluded.

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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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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 41

साकारण व्यय ₹3000 का भुगतान बैंक से किया गया। साकारण खाते में क्या प्रविष्टि होगी?

Realisation expenses of ₹3000 are paid through bank. What entry is made in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. डेबिट ₹3000Debit ₹3000

Step 1

Concept

Realisation expenses are debited to Realisation Account. They are settlement costs.

Step 2

Why this answer is correct

The correct answer is A. डेबिट ₹3000 / Debit ₹3000. Realisation expenses are debited to Realisation Account. They are settlement costs.

Step 3

Exam Tip

साकारण व्यय साकारण खाते के डेबिट पक्ष में जाते हैं। यह निपटान लागत 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: 41

Question Hindi:
साकारण व्यय ₹3000 का भुगतान बैंक से किया गया। साकारण खाते में क्या प्रविष्टि होगी?

Question English:
Realisation expenses of ₹3000 are paid through bank. What entry is made in Realisation Account?

Options:
A. डेबिट ₹3000 / Debit ₹3000
B. क्रेडिट ₹3000 / Credit ₹3000
C. कोई प्रविष्टि नहीं / No entry
D. डेबिट ₹1500 / Debit ₹1500

Correct Answer:
A. डेबिट ₹3000 / Debit ₹3000

Explanation Hindi:
साकारण व्यय साकारण खाते के डेबिट पक्ष में जाते हैं। यह निपटान लागत है।

Explanation English:
Realisation expenses are debited to Realisation Account. They are settlement costs.

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 41

यदि देनदारियां ₹50000 की थीं और ₹48000 में चुका दी गईं तो साकारण परिणाम क्या होगा?

If liabilities of ₹50000 are settled for ₹48000 what is the realisation result?

Explanation opens after your attempt

Correct Answer

A. ₹2000 का लाभProfit of ₹2000

Step 1

Concept

Paying less creates a gain of ₹2000. It appears in Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. ₹2000 का लाभ / Profit of ₹2000. Paying less creates a gain of ₹2000. It appears in Realisation Account.

Step 3

Exam Tip

कम भुगतान से ₹2000 का लाभ होता है। यह साकारण खाते में दिखाई देता 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: 41

Question Hindi:
यदि देनदारियां ₹50000 की थीं और ₹48000 में चुका दी गईं तो साकारण परिणाम क्या होगा?

Question English:
If liabilities of ₹50000 are settled for ₹48000 what is the realisation result?

Options:
A. ₹2000 का लाभ / Profit of ₹2000
B. ₹2000 की हानि / Loss of ₹2000
C. ₹48000 का लाभ / Profit of ₹48000
D. कोई प्रभाव नहीं / No effect

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

Explanation Hindi:
कम भुगतान से ₹2000 का लाभ होता है। यह साकारण खाते में दिखाई देता है।

Explanation English:
Paying less creates a gain of ₹2000. It appears in 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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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 5/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर भागीदार ऋण का भुगतान किससे पहले किया जाता है?

Partner's loan is repaid before which of the following on dissolution?

Explanation opens after your attempt

Correct Answer

A. भागीदारों की पूंजीPartners' capital

Step 1

Concept

Partner's loan is repaid before capital. This is an important exam point.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों की पूंजी / Partners' capital. Partner's loan is repaid before capital. This is an important exam point.

Step 3

Exam Tip

भागीदार ऋण का भुगतान पूंजी से पहले किया जाता है। यह महत्वपूर्ण परीक्षा बिंदु 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: 41

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

Question English:
Partner's loan is repaid before which of the following on dissolution?

Options:
A. भागीदारों की पूंजी / Partners' capital
B. बाहरी देनदारियां / External liabilities
C. साकारण व्यय / Realisation expenses
D. लेनदार / Creditors

Correct Answer:
A. भागीदारों की पूंजी / Partners' capital

Explanation Hindi:
भागीदार ऋण का भुगतान पूंजी से पहले किया जाता है। यह महत्वपूर्ण परीक्षा बिंदु है।

Explanation English:
Partner's loan is repaid before capital. This is an important exam point.

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?"
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Question 6/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि परिसंपत्ति की पुस्तकीय कीमत ₹70000 और बिक्री मूल्य ₹78000 है तो लाभ कितना है?

If the book value of an asset is ₹70000 and sale value is ₹78000 what is the profit?

Explanation opens after your attempt

Correct Answer

A. ₹8000

Step 1

Concept

Sale value exceeds book value by ₹8000. That is the profit.

Step 2

Why this answer is correct

The correct answer is A. ₹8000. Sale value exceeds book value by ₹8000. That is the profit.

Step 3

Exam Tip

बिक्री मूल्य पुस्तकीय मूल्य से ₹8000 अधिक है। यही 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: 41

Question Hindi:
यदि परिसंपत्ति की पुस्तकीय कीमत ₹70000 और बिक्री मूल्य ₹78000 है तो लाभ कितना है?

Question English:
If the book value of an asset is ₹70000 and sale value is ₹78000 what is the profit?

Options:
A. ₹8000
B. ₹7000
C. ₹78000
D. ₹1000

Correct Answer:
A. ₹8000

Explanation Hindi:
बिक्री मूल्य पुस्तकीय मूल्य से ₹8000 अधिक है। यही लाभ है।

Explanation English:
Sale value exceeds book value by ₹8000. That is the 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".

Custom Support:
- Make 16:9 version for YouTube/Facebook.
- Make 9:16 version for Shorts/Reels.
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Question 7/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

अदर्ज देनदारी का भुगतान होने पर साकारण खाते में क्या किया जाता है?

What is done in Realisation Account when an unrecorded liability is paid?

Explanation opens after your attempt

Correct Answer

A. डेबिट किया जाता हैDebited

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 किया जाता है / Debited. Payment of an unrecorded liability is debited to Realisation Account.

Step 3

Exam Tip

अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है। इसे याद रखें।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
अदर्ज देनदारी का भुगतान होने पर साकारण खाते में क्या किया जाता है?

Question English:
What is done in Realisation Account when an unrecorded liability is paid?

Options:
A. डेबिट किया जाता है / Debited
B. क्रेडिट किया जाता है / Credited
C. बंद किया जाता है / Closed
D. स्थानांतरित नहीं किया जाता / Not transferred

Correct Answer:
A. डेबिट किया जाता है / Debited

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

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

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Question 8/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

A और B का लाभांश अनुपात 3:2 है। ₹10000 की साकारण हानि में A का हिस्सा कितना होगा?

A and B share profits in ratio 3:2. What is A's share in a realisation loss of ₹10000?

Explanation opens after your attempt

Correct Answer

A. ₹6000

Step 1

Concept

A bears 3/5 of the loss. Hence ₹6000.

Step 2

Why this answer is correct

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

Step 3

Exam Tip

A का हिस्सा 3/5 है। इसलिए ₹6000 की हानि वहन करेगा।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
A और B का लाभांश अनुपात 3:2 है। ₹10000 की साकारण हानि में A का हिस्सा कितना होगा?

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

Options:
A. ₹6000
B. ₹4000
C. ₹5000
D. ₹10000

Correct Answer:
A. ₹6000

Explanation Hindi:
A का हिस्सा 3/5 है। इसलिए ₹6000 की हानि वहन करेगा।

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

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Question 9/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते का क्रेडिट पक्ष सामान्यतः क्या दर्शाता है?

What does the credit side of Realisation Account generally show?

Explanation opens after your attempt

Correct Answer

A. परिसंपत्तियों की प्राप्तियां और देनदारियांAsset realizations and liabilities

Step 1

Concept

The credit side contains realizations and liabilities. It is a basic principle.

Step 2

Why this answer is correct

The correct answer is A. परिसंपत्तियों की प्राप्तियां और देनदारियां / Asset realizations and liabilities. The credit side contains realizations and liabilities. It is a basic principle.

Step 3

Exam Tip

क्रेडिट पक्ष में प्राप्तियां और देनदारियां आती हैं। यह मूल सिद्धांत 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: 41

Question Hindi:
साकारण खाते का क्रेडिट पक्ष सामान्यतः क्या दर्शाता है?

Question English:
What does the credit side of Realisation Account generally show?

Options:
A. परिसंपत्तियों की प्राप्तियां और देनदारियां / Asset realizations and liabilities
B. केवल व्यय / Only expenses
C. पूंजी शेष / Capital balances
D. केवल नकद / Only cash

Correct Answer:
A. परिसंपत्तियों की प्राप्तियां और देनदारियां / Asset realizations and liabilities

Explanation Hindi:
क्रेडिट पक्ष में प्राप्तियां और देनदारियां आती हैं। यह मूल सिद्धांत है।

Explanation English:
The credit side contains realizations and liabilities. It is a basic principle.

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Question 10/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि साकारण खाते में कुल डेबिट ₹120000 और कुल क्रेडिट ₹128000 हो तो परिणाम क्या होगा?

If total debit in Realisation Account is ₹120000 and total credit is ₹128000 what is the result?

Explanation opens after your attempt

Correct Answer

A. ₹8000 का लाभProfit of ₹8000

Step 1

Concept

Credit exceeds debit by ₹8000. Therefore there is a profit.

Step 2

Why this answer is correct

The correct answer is A. ₹8000 का लाभ / Profit of ₹8000. Credit exceeds debit by ₹8000. Therefore there is a profit.

Step 3

Exam Tip

क्रेडिट डेबिट से ₹8000 अधिक है। इसलिए 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: 41

Question Hindi:
यदि साकारण खाते में कुल डेबिट ₹120000 और कुल क्रेडिट ₹128000 हो तो परिणाम क्या होगा?

Question English:
If total debit in Realisation Account is ₹120000 and total credit is ₹128000 what is the result?

Options:
A. ₹8000 का लाभ / Profit of ₹8000
B. ₹8000 की हानि / Loss of ₹8000
C. ₹128000 का लाभ / Profit of ₹128000
D. कोई परिणाम नहीं / No result

Correct Answer:
A. ₹8000 का लाभ / Profit of ₹8000

Explanation Hindi:
क्रेडिट डेबिट से ₹8000 अधिक है। इसलिए लाभ होगा।

Explanation English:
Credit exceeds debit by ₹8000. Therefore there is a profit.

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Question 11/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर आरक्षित निधि का वितरण किस अनुपात में किया जाता है?

In which ratio is reserve fund distributed on dissolution?

Explanation opens after your attempt

Correct Answer

A. पुराना 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. पुराना 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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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
विघटन पर आरक्षित निधि का वितरण किस अनुपात में किया जाता है?

Question English:
In which ratio is reserve fund distributed on dissolution?

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

Correct Answer:
A. पुराना 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.

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

यदि अदर्ज परिसंपत्ति ₹15000 में बेची गई तो साकारण खाते में क्या प्रभाव होगा?

If an unrecorded asset is sold for ₹15000 what is the effect in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट ₹15000Credit ₹15000

Step 1

Concept

Sale proceeds of an unrecorded asset are credited.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट ₹15000 / Credit ₹15000. Sale proceeds of an unrecorded asset are credited.

Step 3

Exam Tip

अदर्ज परिसंपत्ति की बिक्री राशि क्रेडिट की जाती 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: 41

Question Hindi:
यदि अदर्ज परिसंपत्ति ₹15000 में बेची गई तो साकारण खाते में क्या प्रभाव होगा?

Question English:
If an unrecorded asset is sold for ₹15000 what is the effect in Realisation Account?

Options:
A. क्रेडिट ₹15000 / Credit ₹15000
B. डेबिट ₹15000 / Debit ₹15000
C. कोई प्रभाव नहीं / No effect
D. डेबिट ₹7500 / Debit ₹7500

Correct Answer:
A. क्रेडिट ₹15000 / Credit ₹15000

Explanation Hindi:
अदर्ज परिसंपत्ति की बिक्री राशि क्रेडिट की जाती है।

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

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Question 13/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि परिसंपत्ति ₹45000 पुस्तकीय मूल्य पर थी और ₹42000 में बिकी तो परिणाम क्या होगा?

If an asset had a book value of ₹45000 and was sold for ₹42000 what is the result?

Explanation opens after your attempt

Correct Answer

A. ₹3000 की हानिLoss of ₹3000

Step 1

Concept

A loss of ₹3000 arises because sale value is lower.

Step 2

Why this answer is correct

The correct answer is A. ₹3000 की हानि / Loss of ₹3000. A loss of ₹3000 arises because sale value is lower.

Step 3

Exam Tip

बिक्री मूल्य कम होने से ₹3000 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: 41

Question Hindi:
यदि परिसंपत्ति ₹45000 पुस्तकीय मूल्य पर थी और ₹42000 में बिकी तो परिणाम क्या होगा?

Question English:
If an asset had a book value of ₹45000 and was sold for ₹42000 what is the result?

Options:
A. ₹3000 की हानि / Loss of ₹3000
B. ₹3000 का लाभ / Profit of ₹3000
C. ₹42000 की हानि / Loss of ₹42000
D. कोई प्रभाव नहीं / No effect

Correct Answer:
A. ₹3000 की हानि / Loss of ₹3000

Explanation Hindi:
बिक्री मूल्य कम होने से ₹3000 की हानि होती है।

Explanation English:
A loss of ₹3000 arises because sale value is lower.

Video Structure:
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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 41

A B और C का अनुपात 2:2:1 है। ₹15000 लाभ में C का हिस्सा कितना होगा?

A B and C share profits in ratio 2:2:1. What is C's share in ₹15000 profit?

Explanation opens after your attempt

Correct Answer

A. ₹3000

Step 1

Concept

Total ratio is 5. C gets 1/5 i.e. ₹3000.

Step 2

Why this answer is correct

The correct answer is A. ₹3000. Total ratio is 5. C gets 1/5 i.e. ₹3000.

Step 3

Exam Tip

कुल अनुपात 5 है। C का हिस्सा 1/5 अर्थात ₹3000 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: 41

Question Hindi:
A B और C का अनुपात 2:2:1 है। ₹15000 लाभ में C का हिस्सा कितना होगा?

Question English:
A B and C share profits in ratio 2:2:1. What is C's share in ₹15000 profit?

Options:
A. ₹3000
B. ₹6000
C. ₹7500
D. ₹1500

Correct Answer:
A. ₹3000

Explanation Hindi:
कुल अनुपात 5 है। C का हिस्सा 1/5 अर्थात ₹3000 है।

Explanation English:
Total ratio is 5. C gets 1/5 i.e. ₹3000.

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1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
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Question 15/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते में देनदारियों का स्थानांतरण किस पक्ष में होता है?

On which side are liabilities transferred in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट पक्षCredit side

Step 1

Concept

Liabilities are transferred to the credit side.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट पक्ष / Credit side. Liabilities are transferred to the credit side.

Step 3

Exam Tip

देनदारियां साकारण खाते के क्रेडिट 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: 41

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

Question English:
On which side are liabilities transferred 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:
देनदारियां साकारण खाते के क्रेडिट पक्ष में जाती हैं।

Explanation English:
Liabilities are transferred to the credit side.

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1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
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Question 16/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

₹2500 के साकारण व्यय को भागीदार ने स्वयं भुगतान किया। उसे क्या मिलेगा?

A partner paid realisation expenses of ₹2500 personally. What will he receive?

Explanation opens after your attempt

Correct Answer

A. ₹2500 की प्रतिपूर्तिReimbursement of ₹2500

Step 1

Concept

The partner is reimbursed for the amount paid.

Step 2

Why this answer is correct

The correct answer is A. ₹2500 की प्रतिपूर्ति / Reimbursement of ₹2500. The partner is reimbursed for the amount paid.

Step 3

Exam Tip

भागीदार को भुगतान की गई राशि वापस दी जाती 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: 41

Question Hindi:
₹2500 के साकारण व्यय को भागीदार ने स्वयं भुगतान किया। उसे क्या मिलेगा?

Question English:
A partner paid realisation expenses of ₹2500 personally. What will he receive?

Options:
A. ₹2500 की प्रतिपूर्ति / Reimbursement of ₹2500
B. कोई राशि नहीं / No amount
C. ₹5000
D. लाभांश / Dividend

Correct Answer:
A. ₹2500 की प्रतिपूर्ति / Reimbursement of ₹2500

Explanation Hindi:
भागीदार को भुगतान की गई राशि वापस दी जाती है।

Explanation English:
The partner is reimbursed for the amount paid.

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2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
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5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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Question 17/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के बाद बैंक खाते में अंतिम शेष सामान्यतः क्या दर्शाता है?

What does the final balance in Bank Account generally indicate after dissolution?

Explanation opens after your attempt

Correct Answer

A. वितरण हेतु उपलब्ध राशिAmount available for distribution

Step 1

Concept

The final bank balance represents amount available for distribution.

Step 2

Why this answer is correct

The correct answer is A. वितरण हेतु उपलब्ध राशि / Amount available for distribution. The final bank balance represents amount available for distribution.

Step 3

Exam Tip

अंतिम बैंक शेष वितरण योग्य राशि दर्शाता 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: 41

Question Hindi:
विघटन के बाद बैंक खाते में अंतिम शेष सामान्यतः क्या दर्शाता है?

Question English:
What does the final balance in Bank Account generally indicate after dissolution?

Options:
A. वितरण हेतु उपलब्ध राशि / Amount available for distribution
B. अतिरिक्त पूंजी / Extra capital
C. आरक्षित निधि / Reserve fund
D. माल शेष / Stock balance

Correct Answer:
A. वितरण हेतु उपलब्ध राशि / Amount available for distribution

Explanation Hindi:
अंतिम बैंक शेष वितरण योग्य राशि दर्शाता है।

Explanation English:
The final bank balance represents amount available for distribution.

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Question 18/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि लेनदार ₹30000 का था और ₹29200 में भुगतान हुआ तो लाभ कितना है?

If a creditor of ₹30000 is paid ₹29200 what is the profit?

Explanation opens after your attempt

Correct Answer

A. ₹800

Step 1

Concept

A gain of ₹800 arises due to lower payment.

Step 2

Why this answer is correct

The correct answer is A. ₹800. A gain of ₹800 arises due to lower payment.

Step 3

Exam Tip

कम भुगतान से ₹800 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: 41

Question Hindi:
यदि लेनदार ₹30000 का था और ₹29200 में भुगतान हुआ तो लाभ कितना है?

Question English:
If a creditor of ₹30000 is paid ₹29200 what is the profit?

Options:
A. ₹800
B. ₹200
C. ₹1200
D. ₹30000

Correct Answer:
A. ₹800

Explanation Hindi:
कम भुगतान से ₹800 का लाभ होता है।

Explanation English:
A gain of ₹800 arises due to lower payment.

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5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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Question 19/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि साकारण हानि ₹12000 हो और अनुपात 5:3 हो तो पहले भागीदार का हिस्सा कितना होगा?

If realisation loss is ₹12000 and ratio is 5:3 what is the first partner's share?

Explanation opens after your attempt

Correct Answer

A. ₹7500

Step 1

Concept

First partner bears 5/8 of the loss. Hence ₹7500.

Step 2

Why this answer is correct

The correct answer is A. ₹7500. First partner bears 5/8 of the loss. Hence ₹7500.

Step 3

Exam Tip

पहले भागीदार का हिस्सा 5/8 है। अतः ₹7500।

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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: 41

Question Hindi:
यदि साकारण हानि ₹12000 हो और अनुपात 5:3 हो तो पहले भागीदार का हिस्सा कितना होगा?

Question English:
If realisation loss is ₹12000 and ratio is 5:3 what is the first partner's share?

Options:
A. ₹7500
B. ₹4500
C. ₹6000
D. ₹3000

Correct Answer:
A. ₹7500

Explanation Hindi:
पहले भागीदार का हिस्सा 5/8 है। अतः ₹7500।

Explanation English:
First partner bears 5/8 of the loss. Hence ₹7500.

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 9:16 version for Shorts/Reels.
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- Use smooth transitions, no clutter, no watermark except Muft Shiksha branding.
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Question 20/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर सभी खातों के बंद होने की प्रक्रिया को क्या कहा जाता है?

What is the process of closing all accounts on dissolution called?

Explanation opens after your attempt

Correct Answer

A. निपटानSettlement

Step 1

Concept

Accounts are settled at the time of dissolution.

Step 2

Why this answer is correct

The correct answer is A. निपटान / Settlement. Accounts are settled at the time of dissolution.

Step 3

Exam Tip

विघटन के समय खातों का निपटान किया जाता है।

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AI Video Prompt 16:9 + 9:16

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https://muftshiksha.com/question/what-is-the-process-of-closing-all-accounts-on-dissolution-called

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
विघटन पर सभी खातों के बंद होने की प्रक्रिया को क्या कहा जाता है?

Question English:
What is the process of closing all accounts on dissolution called?

Options:
A. निपटान / Settlement
B. पुनर्गठन / Reconstitution
C. संयोजन / Amalgamation
D. विस्तार / Expansion

Correct Answer:
A. निपटान / Settlement

Explanation Hindi:
विघटन के समय खातों का निपटान किया जाता है।

Explanation English:
Accounts are settled at the time of dissolution.

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Question 21/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि साकारण खाते का क्रेडिट ₹95000 और डेबिट ₹102000 है तो क्या होगा?

If the credit of Realisation Account is ₹95000 and debit is ₹102000 what will happen?

Explanation opens after your attempt

Correct Answer

A. ₹7000 की हानिLoss of ₹7000

Step 1

Concept

Debit exceeds credit by ₹7000. Therefore there is a loss.

Step 2

Why this answer is correct

The correct answer is A. ₹7000 की हानि / Loss of ₹7000. Debit exceeds credit by ₹7000. Therefore there is a loss.

Step 3

Exam Tip

डेबिट क्रेडिट से ₹7000 अधिक है। इसलिए हानि होगी।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
यदि साकारण खाते का क्रेडिट ₹95000 और डेबिट ₹102000 है तो क्या होगा?

Question English:
If the credit of Realisation Account is ₹95000 and debit is ₹102000 what will happen?

Options:
A. ₹7000 की हानि / Loss of ₹7000
B. ₹7000 का लाभ / Profit of ₹7000
C. ₹95000 की हानि / Loss of ₹95000
D. कोई परिणाम नहीं / No result

Correct Answer:
A. ₹7000 की हानि / Loss of ₹7000

Explanation Hindi:
डेबिट क्रेडिट से ₹7000 अधिक है। इसलिए हानि होगी।

Explanation English:
Debit exceeds credit by ₹7000. Therefore there is a loss.

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Question 22/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि एक अदर्ज देनदारी ₹7000 का भुगतान किया गया तो साकारण खाते में क्या प्रविष्टि होगी?

If an unrecorded liability of ₹7000 is paid what entry is made in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. डेबिट ₹7000Debit ₹7000

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 ₹7000 / Debit ₹7000. 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: 41

Question Hindi:
यदि एक अदर्ज देनदारी ₹7000 का भुगतान किया गया तो साकारण खाते में क्या प्रविष्टि होगी?

Question English:
If an unrecorded liability of ₹7000 is paid what entry is made in Realisation Account?

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

Correct Answer:
A. डेबिट ₹7000 / Debit ₹7000

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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Question 23/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

A और B का अनुपात 4:1 है। ₹25000 की साकारण हानि में B का हिस्सा कितना होगा?

A and B share profits in ratio 4:1. What is B's share in a realisation loss of ₹25000?

Explanation opens after your attempt

Correct Answer

A. ₹5000

Step 1

Concept

B bears 1/5 of the loss. Hence ₹5000.

Step 2

Why this answer is correct

The correct answer is A. ₹5000. B bears 1/5 of the loss. Hence ₹5000.

Step 3

Exam Tip

B का हिस्सा 1/5 है। अतः ₹5000 की हानि वहन करेगा।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
A और B का अनुपात 4:1 है। ₹25000 की साकारण हानि में B का हिस्सा कितना होगा?

Question English:
A and B share profits in ratio 4:1. What is B's share in a realisation loss of ₹25000?

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

Correct Answer:
A. ₹5000

Explanation Hindi:
B का हिस्सा 1/5 है। अतः ₹5000 की हानि वहन करेगा।

Explanation English:
B bears 1/5 of the loss. Hence ₹5000.

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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 24/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर देनदारियों के भुगतान से पहले उन्हें किस खाते में स्थानांतरित किया जाता है?

Before payment liabilities are transferred to which account on dissolution?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Liabilities are first transferred to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Liabilities are first transferred to Realisation Account.

Step 3

Exam Tip

देनदारियों को पहले साकारण खाते में स्थानांतरित 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: 41

Question Hindi:
विघटन पर देनदारियों के भुगतान से पहले उन्हें किस खाते में स्थानांतरित किया जाता है?

Question English:
Before payment liabilities are transferred to which account on 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:
देनदारियों को पहले साकारण खाते में स्थानांतरित किया जाता है।

Explanation English:
Liabilities are first transferred to Realisation Account.

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2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
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5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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Question 25/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

₹90000 की परिसंपत्तियां ₹98000 में बिकीं। लाभ कितना हुआ?

Assets worth ₹90000 were sold for ₹98000. What was the profit?

Explanation opens after your attempt

Correct Answer

A. ₹8000

Step 1

Concept

Sale value exceeds book value by ₹8000.

Step 2

Why this answer is correct

The correct answer is A. ₹8000. Sale value exceeds book value by ₹8000.

Step 3

Exam Tip

बिक्री मूल्य पुस्तकीय मूल्य से ₹8000 अधिक 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: 41

Question Hindi:
₹90000 की परिसंपत्तियां ₹98000 में बिकीं। लाभ कितना हुआ?

Question English:
Assets worth ₹90000 were sold for ₹98000. What was the profit?

Options:
A. ₹8000
B. ₹9000
C. ₹7000
D. ₹98000

Correct Answer:
A. ₹8000

Explanation Hindi:
बिक्री मूल्य पुस्तकीय मूल्य से ₹8000 अधिक है।

Explanation English:
Sale value exceeds book value by ₹8000.

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Question 26/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते की शेष राशि लाभ होने पर किस पक्ष में दिखाई देती है?

Where does the balance of Realisation Account appear when there is a profit?

Explanation opens after your attempt

Correct Answer

A. डेबिट पक्षDebit side

Step 1

Concept

Profit balance appears on debit side to balance the account.

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष / Debit side. Profit balance appears on debit side to balance the account.

Step 3

Exam Tip

लाभ संतुलन हेतु डेबिट पक्ष में दिखाया 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: 41

Question Hindi:
साकारण खाते की शेष राशि लाभ होने पर किस पक्ष में दिखाई देती है?

Question English:
Where does the balance of Realisation Account appear when there is a profit?

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:
लाभ संतुलन हेतु डेबिट पक्ष में दिखाया जाता है।

Explanation English:
Profit balance appears on debit side to balance the 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 27/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि लेनदार ₹18000 का था और ₹17500 में निपट गया तो लाभ कितना है?

If a creditor of ₹18000 is settled for ₹17500 what is the profit?

Explanation opens after your attempt

Correct Answer

A. ₹500

Step 1

Concept

A gain of ₹500 arises due to lower payment.

Step 2

Why this answer is correct

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

Step 3

Exam Tip

कम भुगतान से ₹500 का लाभ प्राप्त होता है।

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-creditor-of-18000-is-settled-for-17500-what-is-the-profit

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
यदि लेनदार ₹18000 का था और ₹17500 में निपट गया तो लाभ कितना है?

Question English:
If a creditor of ₹18000 is settled for ₹17500 what is the profit?

Options:
A. ₹500
B. ₹1000
C. ₹1500
D. ₹18000

Correct Answer:
A. ₹500

Explanation Hindi:
कम भुगतान से ₹500 का लाभ प्राप्त होता है।

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

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 28/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

किस खाते में साकारण लाभ या हानि अंततः वितरित की जाती है?

To which account is realisation profit or loss ultimately distributed?

Explanation opens after your attempt

Correct Answer

A. भागीदार पूंजी खातेPartners' Capital Accounts

Step 1

Concept

Realisation result is transferred to partners' capital accounts.

Step 2

Why this answer is correct

The correct answer is A. भागीदार पूंजी खाते / Partners' Capital Accounts. Realisation result is transferred to partners' capital accounts.

Step 3

Exam Tip

साकारण परिणाम भागीदारों की पूंजी में स्थानांतरित होता है।

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- Name: Muft Shiksha
- Website: https://muftshiksha.com
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Question Page:
https://muftshiksha.com/question/to-which-account-is-realisation-profit-or-loss-ultimately-distributed

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
किस खाते में साकारण लाभ या हानि अंततः वितरित की जाती है?

Question English:
To which account is realisation profit or loss ultimately distributed?

Options:
A. भागीदार पूंजी खाते / Partners' Capital Accounts
B. बैंक खाता / Bank Account
C. नकद खाता / Cash Account
D. स्टॉक खाता / Stock Account

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

Explanation Hindi:
साकारण परिणाम भागीदारों की पूंजी में स्थानांतरित होता है।

Explanation English:
Realisation result is transferred 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".

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Question 29/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि एक भागीदार ₹12000 की मशीनरी ले लेता है तो साकारण खाते में क्या होगा?

If a partner takes over machinery worth ₹12000 what happens in Realisation Account?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट ₹12000Credit ₹12000

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. क्रेडिट ₹12000 / Credit ₹12000. 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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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
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Question Page:
https://muftshiksha.com/question/if-a-partner-takes-over-machinery-worth-12000-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: 41

Question Hindi:
यदि एक भागीदार ₹12000 की मशीनरी ले लेता है तो साकारण खाते में क्या होगा?

Question English:
If a partner takes over machinery worth ₹12000 what happens in Realisation Account?

Options:
A. क्रेडिट ₹12000 / Credit ₹12000
B. डेबिट ₹12000 / Debit ₹12000
C. कोई प्रभाव नहीं / No effect
D. डेबिट ₹6000 / Debit ₹6000

Correct Answer:
A. क्रेडिट ₹12000 / Credit ₹12000

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.

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 41

यदि साकारण व्यय ₹4000 है और भागीदार ने भुगतान किया तो उसे क्या मिलेगा?

If realisation expenses are ₹4000 and paid by a partner what will he receive?

Explanation opens after your attempt

Correct Answer

A. ₹4000 की प्रतिपूर्तिReimbursement of ₹4000

Step 1

Concept

The partner is reimbursed for the actual amount paid.

Step 2

Why this answer is correct

The correct answer is A. ₹4000 की प्रतिपूर्ति / Reimbursement of ₹4000. The partner is reimbursed for the actual amount paid.

Step 3

Exam Tip

भागीदार को भुगतान की गई वास्तविक राशि लौटाई 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/if-realisation-expenses-are-4000-and-paid-by-a-partner-what-will-he-receive

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
यदि साकारण व्यय ₹4000 है और भागीदार ने भुगतान किया तो उसे क्या मिलेगा?

Question English:
If realisation expenses are ₹4000 and paid by a partner what will he receive?

Options:
A. ₹4000 की प्रतिपूर्ति / Reimbursement of ₹4000
B. ₹8000
C. कुछ नहीं / Nothing
D. ₹2000

Correct Answer:
A. ₹4000 की प्रतिपूर्ति / Reimbursement of ₹4000

Explanation Hindi:
भागीदार को भुगतान की गई वास्तविक राशि लौटाई जाती है।

Explanation English:
The partner is reimbursed for the actual amount paid.

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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- Formula/Math/Chemistry text must stay exactly readable; use LaTeX-style clean rendering where needed.

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- Final narration script.
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Open Question

Question 31/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

₹60000 की देनदारी ₹61500 में चुकाई गई। परिणाम क्या है?

A liability of ₹60000 is paid at ₹61500. What is the result?

Explanation opens after your attempt

Correct Answer

A. ₹1500 की हानिLoss of ₹1500

Step 1

Concept

Extra payment results in a loss of ₹1500.

Step 2

Why this answer is correct

The correct answer is A. ₹1500 की हानि / Loss of ₹1500. Extra payment results in a loss of ₹1500.

Step 3

Exam Tip

अधिक भुगतान से ₹1500 की हानि होती 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.

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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.
- Do not add wrong facts. Do not change the question, options or answer.

Question Page:
https://muftshiksha.com/question/a-liability-of-60000-is-paid-at-61500-what-is-the-result

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
₹60000 की देनदारी ₹61500 में चुकाई गई। परिणाम क्या है?

Question English:
A liability of ₹60000 is paid at ₹61500. What is the result?

Options:
A. ₹1500 की हानि / Loss of ₹1500
B. ₹1500 का लाभ / Profit of ₹1500
C. ₹61500 का लाभ / Profit of ₹61500
D. कोई प्रभाव नहीं / No effect

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

Explanation Hindi:
अधिक भुगतान से ₹1500 की हानि होती है।

Explanation English:
Extra payment results in a loss of ₹1500.

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 32/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय नकद शेष सामान्यतः कहाँ दिखाया जाता है?

Where is cash balance generally shown at dissolution?

Explanation opens after your attempt

Correct Answer

A. नकद खाते मेंIn Cash Account

Step 1

Concept

Cash remains directly in the Cash Account.

Step 2

Why this answer is correct

The correct answer is A. नकद खाते में / In Cash Account. Cash remains directly in the Cash Account.

Step 3

Exam Tip

नकद सीधे नकद खाते में रहता है।

Open Question Page

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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- Do not add wrong facts. Do not change the question, options or answer.

Question Page:
https://muftshiksha.com/question/where-is-cash-balance-generally-shown-at-dissolution

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
विघटन के समय नकद शेष सामान्यतः कहाँ दिखाया जाता है?

Question English:
Where is cash balance generally shown at dissolution?

Options:
A. नकद खाते में / In Cash Account
B. साकारण खाते में / In Realisation Account
C. पूंजी खाते में / In Capital Account
D. व्यापार खाते में / In Trading Account

Correct Answer:
A. नकद खाते में / In Cash Account

Explanation Hindi:
नकद सीधे नकद खाते में रहता है।

Explanation English:
Cash remains directly in the Cash 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".

Custom Support:
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Open Question

Question 33/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

A B और C का अनुपात 3:2:1 है। ₹12000 लाभ में C का हिस्सा कितना होगा?

A B and C share profits in ratio 3:2:1. What is C's share in ₹12000 profit?

Explanation opens after your attempt

Correct Answer

A. ₹2000

Step 1

Concept

Total ratio is 6. C gets 1/6 i.e. ₹2000.

Step 2

Why this answer is correct

The correct answer is A. ₹2000. Total ratio is 6. C gets 1/6 i.e. ₹2000.

Step 3

Exam Tip

कुल अनुपात 6 है। C का हिस्सा 1/6 अर्थात ₹2000 है।

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/a-b-and-c-share-profits-in-ratio-3-2-1-what-is-c-s-share-in-12000-profit

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
A B और C का अनुपात 3:2:1 है। ₹12000 लाभ में C का हिस्सा कितना होगा?

Question English:
A B and C share profits in ratio 3:2:1. What is C's share in ₹12000 profit?

Options:
A. ₹2000
B. ₹4000
C. ₹6000
D. ₹3000

Correct Answer:
A. ₹2000

Explanation Hindi:
कुल अनुपात 6 है। C का हिस्सा 1/6 अर्थात ₹2000 है।

Explanation English:
Total ratio is 6. C gets 1/6 i.e. ₹2000.

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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- 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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Open Question

Question 34/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते का उपयोग किस प्रकार के लाभ या हानि ज्ञात करने के लिए होता है?

Realisation Account is used to ascertain which type of profit or loss?

Explanation opens after your attempt

Correct Answer

A. निपटान लाभ या हानिProfit or loss on settlement

Step 1

Concept

It shows only profit or loss arising from settlement.

Step 2

Why this answer is correct

The correct answer is A. निपटान लाभ या हानि / Profit or loss on settlement. It shows only profit or loss arising from settlement.

Step 3

Exam Tip

यह केवल निपटान से उत्पन्न लाभ या हानि बताता 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: 41

Question Hindi:
साकारण खाते का उपयोग किस प्रकार के लाभ या हानि ज्ञात करने के लिए होता है?

Question English:
Realisation Account is used to ascertain which type of profit or loss?

Options:
A. निपटान लाभ या हानि / Profit or loss on settlement
B. सकल लाभ / Gross profit
C. शुद्ध लाभ / Net profit
D. संचालन लाभ / Operating profit

Correct Answer:
A. निपटान लाभ या हानि / Profit or loss on settlement

Explanation Hindi:
यह केवल निपटान से उत्पन्न लाभ या हानि बताता है।

Explanation English:
It shows only profit or loss arising from settlement.

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Question 35/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि परिसंपत्ति की पुस्तकीय कीमत ₹50000 और बिक्री ₹47000 हो तो हानि कितनी होगी?

If the book value of an asset is ₹50000 and sale value is ₹47000 what is the loss?

Explanation opens after your attempt

Correct Answer

A. ₹3000

Step 1

Concept

₹3000 less than book value was realized.

Step 2

Why this answer is correct

The correct answer is A. ₹3000. ₹3000 less than book value was realized.

Step 3

Exam Tip

पुस्तकीय मूल्य से ₹3000 कम प्राप्त हुआ।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
यदि परिसंपत्ति की पुस्तकीय कीमत ₹50000 और बिक्री ₹47000 हो तो हानि कितनी होगी?

Question English:
If the book value of an asset is ₹50000 and sale value is ₹47000 what is the loss?

Options:
A. ₹3000
B. ₹2000
C. ₹5000
D. ₹7000

Correct Answer:
A. ₹3000

Explanation Hindi:
पुस्तकीय मूल्य से ₹3000 कम प्राप्त हुआ।

Explanation English:
₹3000 less than book value was realized.

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Question 36/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर आरक्षित निधि का समायोजन किस खाते में किया जाता है?

In which account is reserve fund adjusted on dissolution?

Explanation opens after your attempt

Correct Answer

A. भागीदार पूंजी खातेPartners' Capital Accounts

Step 1

Concept

Reserve fund is distributed through capital accounts.

Step 2

Why this answer is correct

The correct answer is A. भागीदार पूंजी खाते / Partners' Capital Accounts. Reserve fund is distributed through capital accounts.

Step 3

Exam Tip

आरक्षित निधि पूंजी खातों में वितरित की जाती 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: 41

Question Hindi:
विघटन पर आरक्षित निधि का समायोजन किस खाते में किया जाता है?

Question English:
In which account is reserve fund adjusted on dissolution?

Options:
A. भागीदार पूंजी खाते / Partners' Capital Accounts
B. बैंक खाता / Bank Account
C. नकद खाता / Cash Account
D. साकारण खाता / Realisation Account

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

Explanation Hindi:
आरक्षित निधि पूंजी खातों में वितरित की जाती है।

Explanation English:
Reserve fund is distributed through capital accounts.

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Question 37/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि क्रेडिट पक्ष ₹140000 और डेबिट पक्ष ₹132000 है तो साकारण परिणाम क्या होगा?

If credit side is ₹140000 and debit side is ₹132000 what is the realisation result?

Explanation opens after your attempt

Correct Answer

A. ₹8000 का लाभProfit of ₹8000

Step 1

Concept

Credit exceeds debit by ₹8000 so there is profit.

Step 2

Why this answer is correct

The correct answer is A. ₹8000 का लाभ / Profit of ₹8000. Credit exceeds debit by ₹8000 so there is profit.

Step 3

Exam Tip

क्रेडिट ₹8000 अधिक है इसलिए 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: 41

Question Hindi:
यदि क्रेडिट पक्ष ₹140000 और डेबिट पक्ष ₹132000 है तो साकारण परिणाम क्या होगा?

Question English:
If credit side is ₹140000 and debit side is ₹132000 what is the realisation result?

Options:
A. ₹8000 का लाभ / Profit of ₹8000
B. ₹8000 की हानि / Loss of ₹8000
C. ₹140000 का लाभ / Profit of ₹140000
D. कोई परिणाम नहीं / No result

Correct Answer:
A. ₹8000 का लाभ / Profit of ₹8000

Explanation Hindi:
क्रेडिट ₹8000 अधिक है इसलिए लाभ होगा।

Explanation English:
Credit exceeds debit by ₹8000 so there is profit.

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Question 38/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर बैंक खाते का अंतिम उद्देश्य क्या है?

What is the final purpose of the Bank Account on dissolution?

Explanation opens after your attempt

Correct Answer

A. सभी प्राप्तियों और भुगतानों का निपटानSettlement of all receipts and payments

Step 1

Concept

Bank Account records all cash transactions.

Step 2

Why this answer is correct

The correct answer is A. सभी प्राप्तियों और भुगतानों का निपटान / Settlement of all receipts and payments. Bank Account records all cash transactions.

Step 3

Exam Tip

बैंक खाता सभी नकद लेनदेन दर्ज 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: 41

Question Hindi:
विघटन पर बैंक खाते का अंतिम उद्देश्य क्या है?

Question English:
What is the final purpose of the Bank Account on dissolution?

Options:
A. सभी प्राप्तियों और भुगतानों का निपटान / Settlement of all receipts and payments
B. लाभ ज्ञात करना / To ascertain profit
C. पूंजी बनाना / To create capital
D. स्टॉक मूल्यांकन / Stock valuation

Correct Answer:
A. सभी प्राप्तियों और भुगतानों का निपटान / Settlement of all receipts and payments

Explanation Hindi:
बैंक खाता सभी नकद लेनदेन दर्ज करता है।

Explanation English:
Bank Account records all cash transactions.

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Question 39/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि अदर्ज परिसंपत्ति ₹9000 में भागीदार ने ली तो साकारण खाते में क्या होगा?

If an unrecorded asset worth ₹9000 is taken over by a partner what happens 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 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: 41

Question Hindi:
यदि अदर्ज परिसंपत्ति ₹9000 में भागीदार ने ली तो साकारण खाते में क्या होगा?

Question English:
If an unrecorded asset worth ₹9000 is taken over by a partner what happens in Realisation Account?

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

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

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

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

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

A और B का अनुपात 1:1 है। ₹6000 की हानि में A का हिस्सा कितना होगा?

A and B share profits equally. What is A's share in a loss of ₹6000?

Explanation opens after your attempt

Correct Answer

A. ₹3000

Step 1

Concept

In equal ratio each partner bears ₹3000.

Step 2

Why this answer is correct

The correct answer is A. ₹3000. In equal ratio each partner bears ₹3000.

Step 3

Exam Tip

समान अनुपात में प्रत्येक ₹3000 वहन करेगा।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
A और B का अनुपात 1:1 है। ₹6000 की हानि में A का हिस्सा कितना होगा?

Question English:
A and B share profits equally. What is A's share in a loss of ₹6000?

Options:
A. ₹3000
B. ₹6000
C. ₹1500
D. ₹2000

Correct Answer:
A. ₹3000

Explanation Hindi:
समान अनुपात में प्रत्येक ₹3000 वहन करेगा।

Explanation English:
In equal ratio each partner bears ₹3000.

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4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
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Question 41/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते का डेबिट पक्ष सामान्यतः क्या दर्शाता है?

What does the debit side of Realisation Account generally show?

Explanation opens after your attempt

Correct Answer

A. परिसंपत्तियां और व्ययAssets and expenses

Step 1

Concept

Assets and settlement expenses appear on the debit side.

Step 2

Why this answer is correct

The correct answer is A. परिसंपत्तियां और व्यय / Assets and expenses. Assets and settlement expenses appear on the debit side.

Step 3

Exam Tip

डेबिट पक्ष में परिसंपत्तियां और निपटान व्यय आते हैं।

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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: 41

Question Hindi:
साकारण खाते का डेबिट पक्ष सामान्यतः क्या दर्शाता है?

Question English:
What does the debit side of Realisation Account generally show?

Options:
A. परिसंपत्तियां और व्यय / Assets and expenses
B. देनदारियां / Liabilities
C. पूंजी / Capital
D. आरक्षित निधि / Reserve fund

Correct Answer:
A. परिसंपत्तियां और व्यय / Assets and expenses

Explanation Hindi:
डेबिट पक्ष में परिसंपत्तियां और निपटान व्यय आते हैं।

Explanation English:
Assets and settlement expenses appear on the debit side.

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

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

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

Explanation opens after your attempt

Correct Answer

A. ₹12000

Step 1

Concept

The first partner gets 2/3 of the profit.

Step 2

Why this answer is correct

The correct answer is A. ₹12000. The first partner gets 2/3 of the profit.

Step 3

Exam Tip

पहले 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: 41

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

Question English:
If realisation profit is ₹18000 and 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:
पहले भागीदार का हिस्सा 2/3 है।

Explanation English:
The first partner gets 2/3 of the profit.

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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Question 43/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

₹85000 की परिसंपत्तियां ₹90000 में बिकीं और व्यय ₹2000 हुआ। शुद्ध लाभ कितना है?

Assets worth ₹85000 were sold for ₹90000 and expenses were ₹2000. What is the net profit?

Explanation opens after your attempt

Correct Answer

A. ₹3000

Step 1

Concept

₹5000 gain less ₹2000 expenses equals ₹3000 profit.

Step 2

Why this answer is correct

The correct answer is A. ₹3000. ₹5000 gain less ₹2000 expenses equals ₹3000 profit.

Step 3

Exam Tip

₹5000 लाभ में से ₹2000 व्यय घटाने पर ₹3000 लाभ है।

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https://muftshiksha.com/question/assets-worth-85000-were-sold-for-90000-and-expenses-were-2000-what-is-the-net-profit

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
₹85000 की परिसंपत्तियां ₹90000 में बिकीं और व्यय ₹2000 हुआ। शुद्ध लाभ कितना है?

Question English:
Assets worth ₹85000 were sold for ₹90000 and expenses were ₹2000. What is the net profit?

Options:
A. ₹3000
B. ₹5000
C. ₹2000
D. ₹7000

Correct Answer:
A. ₹3000

Explanation Hindi:
₹5000 लाभ में से ₹2000 व्यय घटाने पर ₹3000 लाभ है।

Explanation English:
₹5000 gain less ₹2000 expenses equals ₹3000 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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Question 44/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय अंतिम रूप से बची राशि किसे दी जाती है?

To whom is the final remaining amount paid at dissolution?

Explanation opens after your attempt

Correct Answer

A. भागीदारों कोTo partners

Step 1

Concept

After settling liabilities the remaining amount goes to partners.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों को / To partners. After settling liabilities the remaining amount goes to partners.

Step 3

Exam Tip

सभी देनदारियां चुकाने के बाद शेष राशि भागीदारों को मिलती 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: 41

Question Hindi:
विघटन के समय अंतिम रूप से बची राशि किसे दी जाती है?

Question English:
To whom is the final remaining amount paid at dissolution?

Options:
A. भागीदारों को / To partners
B. लेनदारों को / To creditors
C. ग्राहकों को / To customers
D. आपूर्तिकर्ताओं को / To suppliers

Correct Answer:
A. भागीदारों को / To partners

Explanation Hindi:
सभी देनदारियां चुकाने के बाद शेष राशि भागीदारों को मिलती है।

Explanation English:
After settling liabilities the remaining amount goes to partners.

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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 45/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि साकारण खाते में हानि हो तो पूंजी खातों में क्या किया जाता है?

If there is a loss in Realisation Account what is done in capital accounts?

Explanation opens after your attempt

Correct Answer

A. लाभांश अनुपात में डेबिटDebited in profit-sharing ratio

Step 1

Concept

Realisation loss is debited to partners' capital accounts.

Step 2

Why this answer is correct

The correct answer is A. लाभांश अनुपात में डेबिट / Debited in profit-sharing ratio. Realisation loss is debited to partners' capital accounts.

Step 3

Exam Tip

साकारण हानि भागीदारों के पूंजी खातों में डेबिट की जाती 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: 41

Question Hindi:
यदि साकारण खाते में हानि हो तो पूंजी खातों में क्या किया जाता है?

Question English:
If there is a loss in Realisation Account what is done in capital accounts?

Options:
A. लाभांश अनुपात में डेबिट / Debited in profit-sharing ratio
B. समान रूप से क्रेडिट / Credited equally
C. कोई प्रविष्टि नहीं / No entry
D. बैंक में जमा / Deposited in bank

Correct Answer:
A. लाभांश अनुपात में डेबिट / Debited in profit-sharing ratio

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

Explanation English:
Realisation loss is debited to partners' capital accounts.

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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 46/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

लेनदारों को पूर्ण भुगतान करने से पहले किस खाते में उनकी राशि दर्ज होती है?

Before paying creditors fully their amount is recorded in which account?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Liabilities are first transferred to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Liabilities are first transferred to Realisation Account.

Step 3

Exam Tip

देनदारियां पहले साकारण खाते में स्थानांतरित होती हैं।

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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: 41

Question Hindi:
लेनदारों को पूर्ण भुगतान करने से पहले किस खाते में उनकी राशि दर्ज होती है?

Question English:
Before paying creditors fully their amount is recorded in which account?

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

Correct Answer:
A. साकारण खाता / Realisation Account

Explanation Hindi:
देनदारियां पहले साकारण खाते में स्थानांतरित होती हैं।

Explanation English:
Liabilities are first transferred to 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 47/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

₹24000 की साकारण हानि को 3:1 अनुपात में बांटा जाए तो दूसरे भागीदार का हिस्सा कितना होगा?

A realisation loss of ₹24000 is shared in ratio 3:1. What is the second partner's share?

Explanation opens after your attempt

Correct Answer

A. ₹6000

Step 1

Concept

Second partner bears 1/4 of the loss. Hence ₹6000.

Step 2

Why this answer is correct

The correct answer is A. ₹6000. Second partner bears 1/4 of the loss. Hence ₹6000.

Step 3

Exam Tip

दूसरे भागीदार का हिस्सा 1/4 है। अतः ₹6000।

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AI Video Prompt 16:9 + 9:16

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Question Page:
https://muftshiksha.com/question/a-realisation-loss-of-24000-is-shared-in-ratio-3-1-what-is-the-second-partner-s-share

MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
₹24000 की साकारण हानि को 3:1 अनुपात में बांटा जाए तो दूसरे भागीदार का हिस्सा कितना होगा?

Question English:
A realisation loss of ₹24000 is shared in ratio 3:1. What is the second partner's share?

Options:
A. ₹6000
B. ₹18000
C. ₹12000
D. ₹3000

Correct Answer:
A. ₹6000

Explanation Hindi:
दूसरे भागीदार का हिस्सा 1/4 है। अतः ₹6000।

Explanation English:
Second partner bears 1/4 of the loss. Hence ₹6000.

Video Structure:
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Question 48/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर साकारण खाते का अंतिम शेष क्या दर्शाता है?

What does the final balance of Realisation Account indicate on dissolution?

Explanation opens after your attempt

Correct Answer

A. साकारण लाभ या हानिRealisation profit or loss

Step 1

Concept

The final balance indicates profit or loss on settlement.

Step 2

Why this answer is correct

The correct answer is A. साकारण लाभ या हानि / Realisation profit or loss. The final balance indicates profit or loss on settlement.

Step 3

Exam Tip

अंतिम शेष निपटान का लाभ या हानि बताता 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: 41

Question Hindi:
विघटन पर साकारण खाते का अंतिम शेष क्या दर्शाता है?

Question English:
What does the final balance of Realisation Account indicate on dissolution?

Options:
A. साकारण लाभ या हानि / Realisation profit or loss
B. नकद शेष / Cash balance
C. पूंजी शेष / Capital balance
D. स्टॉक मूल्य / Stock value

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

Explanation Hindi:
अंतिम शेष निपटान का लाभ या हानि बताता है।

Explanation English:
The final balance indicates profit or loss on settlement.

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1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
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Question 49/50 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि पुस्तकीय मूल्य ₹110000 की परिसंपत्तियां ₹118000 में बिकीं और साकारण व्यय ₹3000 हुआ तो शुद्ध साकारण लाभ कितना होगा?

If assets with book value ₹110000 are sold for ₹118000 and realisation expenses are ₹3000 what is the net realisation profit?

Explanation opens after your attempt

Correct Answer

A. ₹5000

Step 1

Concept

There is a gain of ₹8000 and after deducting ₹3000 expenses net profit is ₹5000.

Step 2

Why this answer is correct

The correct answer is A. ₹5000. There is a gain of ₹8000 and after deducting ₹3000 expenses net profit is ₹5000.

Step 3

Exam Tip

₹8000 का लाभ हुआ और ₹3000 व्यय घटाने पर ₹5000 शुद्ध लाभ बचता 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: 41

Question Hindi:
यदि पुस्तकीय मूल्य ₹110000 की परिसंपत्तियां ₹118000 में बिकीं और साकारण व्यय ₹3000 हुआ तो शुद्ध साकारण लाभ कितना होगा?

Question English:
If assets with book value ₹110000 are sold for ₹118000 and realisation expenses are ₹3000 what is the net realisation profit?

Options:
A. ₹5000
B. ₹8000
C. ₹3000
D. ₹11000

Correct Answer:
A. ₹5000

Explanation Hindi:
₹8000 का लाभ हुआ और ₹3000 व्यय घटाने पर ₹5000 शुद्ध लाभ बचता है।

Explanation English:
There is a gain of ₹8000 and after deducting ₹3000 expenses net profit is ₹5000.

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

यदि एक अदर्ज देनदारी ₹4000 थी और उसका भुगतान नहीं करना पड़ा तो साकारण खाते में क्या प्रभाव होगा?

If an unrecorded liability of ₹4000 existed but no payment was required what is the effect on Realisation Account?

Explanation opens after your attempt

Correct Answer

A. कोई प्रविष्टि नहींNo entry

Step 1

Concept

If no payment is made no entry is recorded in Realisation Account. Focus on actual settlement in such questions.

Step 2

Why this answer is correct

The correct answer is A. कोई प्रविष्टि नहीं / No entry. If no payment is made no entry is recorded in Realisation Account. Focus on actual settlement in such questions.

Step 3

Exam Tip

भुगतान न होने पर साकारण खाते में कोई प्रविष्टि नहीं की जाती। प्रश्न में वास्तविक भुगतान पर ध्यान दें।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Dissolution of a Partnership Firm
Topic: Closing the Business
Difficulty: Hard
Level: 41

Question Hindi:
यदि एक अदर्ज देनदारी ₹4000 थी और उसका भुगतान नहीं करना पड़ा तो साकारण खाते में क्या प्रभाव होगा?

Question English:
If an unrecorded liability of ₹4000 existed but no payment was required what is the effect on Realisation Account?

Options:
A. कोई प्रविष्टि नहीं / No entry
B. डेबिट ₹4000 / Debit ₹4000
C. क्रेडिट ₹4000 / Credit ₹4000
D. डेबिट ₹2000 / Debit ₹2000

Correct Answer:
A. कोई प्रविष्टि नहीं / No entry

Explanation Hindi:
भुगतान न होने पर साकारण खाते में कोई प्रविष्टि नहीं की जाती। प्रश्न में वास्तविक भुगतान पर ध्यान दें।

Explanation English:
If no payment is made no entry is recorded in Realisation Account. Focus on actual settlement in such questions.

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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Open Question

Class 12 Accountancy Hard Quiz

फर्म के विघटन पर साकारण खाते का मुख्य उद्देश्य क्या है?

Concept

Why this answer is correct

Exam Tip

विघटन के समय सभी गैर-नकद परिसंपत्तियां किस खाते में स्थानांतरित की जाती हैं?

Concept

Why this answer is correct

Exam Tip

साकारण व्यय ₹3000 का भुगतान बैंक से किया गया। साकारण खाते में क्या प्रविष्टि होगी?

Concept

Why this answer is correct

Exam Tip

यदि देनदारियां ₹50000 की थीं और ₹48000 में चुका दी गईं तो साकारण परिणाम क्या होगा?

Concept

Why this answer is correct

Exam Tip

विघटन पर भागीदार ऋण का भुगतान किससे पहले किया जाता है?

Concept

Why this answer is correct

Exam Tip

यदि परिसंपत्ति की पुस्तकीय कीमत ₹70000 और बिक्री मूल्य ₹78000 है तो लाभ कितना है?

Concept

Why this answer is correct

Exam Tip

अदर्ज देनदारी का भुगतान होने पर साकारण खाते में क्या किया जाता है?

Concept

Why this answer is correct

Exam Tip

A और B का लाभांश अनुपात 3:2 है। ₹10000 की साकारण हानि में A का हिस्सा कितना होगा?

Concept

Why this answer is correct

Exam Tip

साकारण खाते का क्रेडिट पक्ष सामान्यतः क्या दर्शाता है?

Concept

Why this answer is correct

Exam Tip

यदि साकारण खाते में कुल डेबिट ₹120000 और कुल क्रेडिट ₹128000 हो तो परिणाम क्या होगा?

Concept

Why this answer is correct

Exam Tip

विघटन पर आरक्षित निधि का वितरण किस अनुपात में किया जाता है?

Concept

Why this answer is correct

Exam Tip

यदि अदर्ज परिसंपत्ति ₹15000 में बेची गई तो साकारण खाते में क्या प्रभाव होगा?

Concept

Why this answer is correct

Exam Tip

यदि परिसंपत्ति ₹45000 पुस्तकीय मूल्य पर थी और ₹42000 में बिकी तो परिणाम क्या होगा?

Concept

Why this answer is correct

Exam Tip

A B और C का अनुपात 2:2:1 है। ₹15000 लाभ में C का हिस्सा कितना होगा?

Concept

Why this answer is correct

Exam Tip

साकारण खाते में देनदारियों का स्थानांतरण किस पक्ष में होता है?

Concept

Why this answer is correct

Exam Tip

₹2500 के साकारण व्यय को भागीदार ने स्वयं भुगतान किया। उसे क्या मिलेगा?

Concept

Why this answer is correct

Exam Tip

विघटन के बाद बैंक खाते में अंतिम शेष सामान्यतः क्या दर्शाता है?

Concept

Why this answer is correct

Exam Tip

यदि लेनदार ₹30000 का था और ₹29200 में भुगतान हुआ तो लाभ कितना है?

Concept

Why this answer is correct

Exam Tip

यदि साकारण हानि ₹12000 हो और अनुपात 5:3 हो तो पहले भागीदार का हिस्सा कितना होगा?

Concept

Why this answer is correct

Exam Tip

विघटन पर सभी खातों के बंद होने की प्रक्रिया को क्या कहा जाता है?

Concept

Why this answer is correct