अ और ब लाभ पाँच अनुपात तीन में बाँटते हैं। यदि बाँटने योग्य लाभ रुपये 96000 है तो अ का हिस्सा कितना होगा?
A and B share profits in ratio five to three. If distributable profit is Rs 96000 what will be As share?
#profit ratio
#distributable profit
#numerical
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A रुपये 60000 / Rs 60000
B रुपये 36000 / Rs 36000
C रुपये 48000 / Rs 48000
D रुपये 96000 / Rs 96000
Explanation opens after your attempt
Correct Answer
A. रुपये 60000 / Rs 60000
Step 1
Concept
Total ratio is eight and As share is five parts. Five eighths of Rs 96000 is Rs 60000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 60000 / Rs 60000. Total ratio is eight and As share is five parts. Five eighths of Rs 96000 is Rs 60000.
Step 3
Exam Tip
कुल अनुपात आठ है और अ का हिस्सा पांच भाग है। रुपये 96000 का पांच आठवां हिस्सा रुपये 60000 है।
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अ ब और स लाभ एक अनुपात चार अनुपात पाँच में बाँटते हैं। रुपये 150000 शेष लाभ में ब का हिस्सा कितना होगा?
A B and C share profits in ratio one to four to five. What will be Bs share in remaining profit of Rs 150000?
#three partners
#profit share
#numerical
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A रुपये 60000 / Rs 60000
B रुपये 15000 / Rs 15000
C रुपये 75000 / Rs 75000
D रुपये 90000 / Rs 90000
Explanation opens after your attempt
Correct Answer
A. रुपये 60000 / Rs 60000
Step 1
Concept
Total ratio is ten and Bs share is four parts. Four tenths of Rs 150000 is Rs 60000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 60000 / Rs 60000. Total ratio is ten and Bs share is four parts. Four tenths of Rs 150000 is Rs 60000.
Step 3
Exam Tip
कुल अनुपात दस है और ब का हिस्सा चार भाग है। रुपये 150000 का चार दसवां हिस्सा रुपये 60000 है।
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यदि शुद्ध लाभ रुपये 140000 है पूँजी पर ब्याज रुपये 28000 है वेतन रुपये 18000 है और आहरण पर ब्याज रुपये 4000 है तो शेष लाभ कितना होगा?
If net profit is Rs 140000 interest on capital is Rs 28000 salary is Rs 18000 and interest on drawings is Rs 4000 what will be remaining profit?
#remaining profit
#appropriation
#numerical
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A रुपये 98000 / Rs 98000
B रुपये 94000 / Rs 94000
C रुपये 102000 / Rs 102000
D रुपये 186000 / Rs 186000
Explanation opens after your attempt
Correct Answer
A. रुपये 98000 / Rs 98000
Step 1
Concept
Add interest on drawings to net profit and deduct interest on capital and salary. Rs 140000 plus Rs 4000 minus Rs 46000 equals Rs 98000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 98000 / Rs 98000. Add interest on drawings to net profit and deduct interest on capital and salary. Rs 140000 plus Rs 4000 minus Rs 46000 equals Rs 98000.
Step 3
Exam Tip
शुद्ध लाभ में आहरण पर ब्याज जोड़कर पूँजी ब्याज और वेतन घटाएँ। रुपये 140000 जोड़ रुपये 4000 घटा रुपये 46000 बराबर रुपये 98000 है।
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लाभ हानि विनियोजन खाते में पूँजी पर ब्याज रुपये 36000 और साझेदार कमीशन रुपये 12000 है। कुल डेबिट विनियोजन कितना होगा?
In Profit and Loss Appropriation Account interest on capital is Rs 36000 and partner commission is Rs 12000. What is total debit appropriation?
#appropriation account
#debit items
#commission
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A रुपये 48000 / Rs 48000
B रुपये 36000 / Rs 36000
C रुपये 24000 / Rs 24000
D रुपये 12000 / Rs 12000
Explanation opens after your attempt
Correct Answer
A. रुपये 48000 / Rs 48000
Step 1
Concept
Interest on capital and commission are both debit appropriation items. Total is Rs 36000 plus Rs 12000 equal to Rs 48000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 48000 / Rs 48000. Interest on capital and commission are both debit appropriation items. Total is Rs 36000 plus Rs 12000 equal to Rs 48000.
Step 3
Exam Tip
पूँजी पर ब्याज और कमीशन दोनों डेबिट विनियोजन मदें हैं। कुल रुपये 36000 जोड़ रुपये 12000 बराबर रुपये 48000 है।
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आहरण पर ब्याज अ के लिए रुपये 2300 और ब के लिए रुपये 1700 है। लाभ हानि विनियोजन खाते में कुल क्रेडिट कितना होगा?
Interest on drawings is Rs 2300 for A and Rs 1700 for B. What will be total credit in Profit and Loss Appropriation Account?
#interest on drawings
#total credit
#appropriation
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A रुपये 4000 / Rs 4000
B रुपये 2300 / Rs 2300
C रुपये 1700 / Rs 1700
D रुपये 600 / Rs 600
Explanation opens after your attempt
Correct Answer
A. रुपये 4000 / Rs 4000
Step 1
Concept
Interest on drawings is like income for the firm and is credited. Total credit is Rs 4000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 4000 / Rs 4000. Interest on drawings is like income for the firm and is credited. Total credit is Rs 4000.
Step 3
Exam Tip
आहरण पर ब्याज फर्म की आय जैसा होता है और क्रेडिट किया जाता है। कुल क्रेडिट रुपये 4000 है।
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यदि विलेख में लिखा है कि लाभ पहले वेतन फिर पूँजी पर ब्याज और फिर साझेदारों में बाँटा जाएगा तो पहले कौन सी मद घटेगी?
If the deed says profit will first be used for salary then interest on capital and then distributed among partners which item will be deducted first?
#appropriation order
#deed
#salary
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A साझेदार वेतन / Partner salary
B पूँजी पर ब्याज / Interest on capital
C अंतिम लाभ हिस्सा / Final profit share
D आहरण पर ब्याज / Interest on drawings
Explanation opens after your attempt
Correct Answer
A. साझेदार वेतन / Partner salary
Step 1
Concept
The order given in the deed is followed first. Therefore salary will be deducted first.
Step 2
Why this answer is correct
The correct answer is A. साझेदार वेतन / Partner salary. The order given in the deed is followed first. Therefore salary will be deducted first.
Step 3
Exam Tip
विलेख में दिया क्रम पहले माना जाता है। इसलिए वेतन सबसे पहले घटाया जाएगा।
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अ को रुपये 18000 वेतन और शेष लाभ में दो पांचवां हिस्सा मिलता है। वेतन से पहले लाभ रुपये 98000 है तो अ का कुल हिस्सा कितना होगा?
A gets salary of Rs 18000 and two fifths share in remaining profit. If profit before salary is Rs 98000 what is As total share?
#salary
#remaining profit
#partner share
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A रुपये 50000 / Rs 50000
B रुपये 39200 / Rs 39200
C रुपये 32000 / Rs 32000
D रुपये 68000 / Rs 68000
Explanation opens after your attempt
Correct Answer
A. रुपये 50000 / Rs 50000
Step 1
Concept
After salary remaining profit is Rs 80000 and two fifths of it is Rs 32000. Adding salary gives total Rs 50000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 50000 / Rs 50000. After salary remaining profit is Rs 80000 and two fifths of it is Rs 32000. Adding salary gives total Rs 50000.
Step 3
Exam Tip
वेतन के बाद शेष लाभ रुपये 80000 है और उसका दो पांचवां रुपये 32000 है। वेतन जोड़ने पर कुल रुपये 50000 है।
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अ को पहले रुपये 14000 कमीशन मिलता है और शेष लाभ अ ब में दो अनुपात तीन में बाँटा जाता है। कुल लाभ रुपये 89000 है तो ब का हिस्सा कितना होगा?
A first gets commission of Rs 14000 and remaining profit is shared by A and B in ratio two to three. If total profit is Rs 89000 what is Bs share?
#commission
#profit sharing
#B share
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A रुपये 45000 / Rs 45000
B रुपये 30000 / Rs 30000
C रुपये 35600 / Rs 35600
D रुपये 75000 / Rs 75000
Explanation opens after your attempt
Correct Answer
A. रुपये 45000 / Rs 45000
Step 1
Concept
After deducting commission remaining profit is Rs 75000. Bs share is three fifths which is Rs 45000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 45000 / Rs 45000. After deducting commission remaining profit is Rs 75000. Bs share is three fifths which is Rs 45000.
Step 3
Exam Tip
कमीशन घटाने के बाद शेष लाभ रुपये 75000 है। ब का हिस्सा तीन पांचवां यानी रुपये 45000 है।
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अ को लाभ में कमीशन घटाने से पहले के लाभ पर पाँच प्रतिशत कमीशन मिलना है। लाभ रुपये 220000 है तो कमीशन कितना होगा?
A is to receive five percent commission on profit before charging commission. If profit is Rs 220000 what is the commission?
#commission before charging
#numerical
#profit
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A रुपये 11000 / Rs 11000
B रुपये 10500 / Rs 10500
C रुपये 11550 / Rs 11550
D रुपये 22000 / Rs 22000
Explanation opens after your attempt
Correct Answer
A. रुपये 11000 / Rs 11000
Step 1
Concept
Five percent is applied directly on profit before commission. Five percent of Rs 220000 is Rs 11000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 11000 / Rs 11000. Five percent is applied directly on profit before commission. Five percent of Rs 220000 is Rs 11000.
Step 3
Exam Tip
कमीशन से पहले के लाभ पर सीधे पाँच प्रतिशत लगाया जाता है। रुपये 220000 का पाँच प्रतिशत रुपये 11000 है।
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अ को लाभ में कमीशन घटाने के बाद के लाभ पर पाँच प्रतिशत कमीशन मिलना है। कमीशन से पहले लाभ रुपये 210000 है तो कमीशन कितना होगा?
A is to receive five percent commission on profit after charging such commission. Profit before commission is Rs 210000 what is the commission?
#commission after charging
#formula
#numerical
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A रुपये 10000 / Rs 10000
B रुपये 10500 / Rs 10500
C रुपये 11025 / Rs 11025
D रुपये 9500 / Rs 9500
Explanation opens after your attempt
Correct Answer
A. रुपये 10000 / Rs 10000
Step 1
Concept
For commission after charging use \(210000 \times \frac{5}{105}\). The answer is Rs 10000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 10000 / Rs 10000. For commission after charging use \(210000 \times \frac{5}{105}\). The answer is Rs 10000.
Step 3
Exam Tip
बाद के लाभ पर कमीशन के लिए \(210000 \times \frac{5}{105}\) किया जाता है। उत्तर रुपये 10000 है।
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लाभ रुपये 160000 है और सामान्य आरक्षित निधि बीस प्रतिशत बनानी है। बाँटने से पहले कितनी राशि आरक्षित होगी?
Profit is Rs 160000 and general reserve is to be created at twenty percent. How much amount will be reserved before distribution?
#general reserve
#twenty percent
#numerical
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A रुपये 32000 / Rs 32000
B रुपये 20000 / Rs 20000
C रुपये 128000 / Rs 128000
D रुपये 16000 / Rs 16000
Explanation opens after your attempt
Correct Answer
A. रुपये 32000 / Rs 32000
Step 1
Concept
Reserve is twenty percent of profit. Twenty percent of Rs 160000 is Rs 32000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 32000 / Rs 32000. Reserve is twenty percent of profit. Twenty percent of Rs 160000 is Rs 32000.
Step 3
Exam Tip
आरक्षित निधि लाभ का बीस प्रतिशत है। रुपये 160000 का बीस प्रतिशत रुपये 32000 है।
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लाभ रुपये 120000 है। आरक्षित निधि रुपये 24000 बनाने के बाद शेष लाभ अ ब में एक अनुपात दो में बाँटना है। ब का हिस्सा कितना होगा?
Profit is Rs 120000. After creating reserve of Rs 24000 remaining profit is to be shared by A and B in ratio one to two. What is Bs share?
#reserve
#profit ratio
#B share
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A रुपये 64000 / Rs 64000
B रुपये 32000 / Rs 32000
C रुपये 96000 / Rs 96000
D रुपये 48000 / Rs 48000
Explanation opens after your attempt
Correct Answer
A. रुपये 64000 / Rs 64000
Step 1
Concept
After reserve remaining profit is Rs 96000. Bs two third share will be Rs 64000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 64000 / Rs 64000. After reserve remaining profit is Rs 96000. Bs two third share will be Rs 64000.
Step 3
Exam Tip
आरक्षित निधि के बाद शेष लाभ रुपये 96000 है। ब का दो तिहाई हिस्सा रुपये 64000 होगा।
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यदि पूँजी पर ब्याज रुपये 40000 और उपलब्ध लाभ रुपये 30000 है तथा अ और ब के ब्याज दावे बराबर हैं तो अ को कितना मिलेगा?
If interest on capital is Rs 40000 and available profit is Rs 30000 while A and B have equal interest claims how much will A receive?
#insufficient profit
#interest on capital
#equal claims
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A रुपये 15000 / Rs 15000
B रुपये 20000 / Rs 20000
C रुपये 30000 / Rs 30000
D शून्य / Zero
Explanation opens after your attempt
Correct Answer
A. रुपये 15000 / Rs 15000
Step 1
Concept
Available profit will be divided equally between equal interest claims. Therefore A receives Rs 15000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 15000 / Rs 15000. Available profit will be divided equally between equal interest claims. Therefore A receives Rs 15000.
Step 3
Exam Tip
उपलब्ध लाभ को बराबर ब्याज दावों में बाँटा जाएगा। इसलिए अ को रुपये 15000 मिलेंगे।
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पूँजी पर ब्याज दावे अ रुपये 10000 ब रुपये 15000 और स रुपये 25000 हैं। उपलब्ध लाभ रुपये 40000 है तो स को कितना मिलेगा?
Interest on capital claims are A Rs 10000 B Rs 15000 and C Rs 25000. Available profit is Rs 40000 how much will C receive?
#interest claims
#available profit
#C share
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A रुपये 20000 / Rs 20000
B रुपये 25000 / Rs 25000
C रुपये 10000 / Rs 10000
D रुपये 15000 / Rs 15000
Explanation opens after your attempt
Correct Answer
A. रुपये 20000 / Rs 20000
Step 1
Concept
Total claim is Rs 50000 and Cs claim is half. Half of available profit is Rs 20000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 20000 / Rs 20000. Total claim is Rs 50000 and Cs claim is half. Half of available profit is Rs 20000.
Step 3
Exam Tip
कुल दावा रुपये 50000 है और स का दावा आधा है। उपलब्ध लाभ का आधा रुपये 20000 होगा।
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यदि फर्म को रुपये 50000 हानि हुई और विलेख में हानि अनुपात दो अनुपात तीन है तो ब के खाते में कितना डेबिट होगा?
If the firm incurred loss of Rs 50000 and deed gives loss ratio two to three how much will be debited to Bs account?
#loss sharing
#partner debit
#numerical
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A रुपये 30000 / Rs 30000
B रुपये 20000 / Rs 20000
C रुपये 25000 / Rs 25000
D रुपये 50000 / Rs 50000
Explanation opens after your attempt
Correct Answer
A. रुपये 30000 / Rs 30000
Step 1
Concept
Total ratio is five and Bs share is three parts. Three fifths of the loss is Rs 30000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 30000 / Rs 30000. Total ratio is five and Bs share is three parts. Three fifths of the loss is Rs 30000.
Step 3
Exam Tip
कुल अनुपात पांच है और ब का हिस्सा तीन भाग है। हानि का तीन पांचवां हिस्सा रुपये 30000 है।
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यदि विलेख में लाभ अनुपात दो अनुपात दो अनुपात एक है लेकिन हानि अनुपात अलग नहीं दिया है तो हानि किस अनुपात में बाँटी जाएगी?
If the deed gives profit ratio as two to two to one but no separate loss ratio how will losses be distributed?
#loss ratio
#profit ratio
#deed
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A दो अनुपात दो अनुपात एक में / In two to two to one
B बराबर / Equally
C पूँजी अनुपात में / In capital ratio
D आहरण अनुपात में / In drawings ratio
Explanation opens after your attempt
Correct Answer
A. दो अनुपात दो अनुपात एक में / In two to two to one
Step 1
Concept
If no separate loss ratio is given losses are generally shared in profit ratio. In exams use profit ratio as base.
Step 2
Why this answer is correct
The correct answer is A. दो अनुपात दो अनुपात एक में / In two to two to one. If no separate loss ratio is given losses are generally shared in profit ratio. In exams use profit ratio as base.
Step 3
Exam Tip
अलग हानि अनुपात न होने पर हानि सामान्यतः लाभ अनुपात में बाँटी जाती है। परीक्षा में लाभ अनुपात को आधार मानें।
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अ को रुपये 50000 न्यूनतम लाभ की गारंटी है। उसका सामान्य हिस्सा रुपये 42000 है तो कमी कितनी है?
A is guaranteed minimum profit of Rs 50000. His normal share is Rs 42000 what is the deficiency?
#minimum guarantee
#deficiency
#numerical
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A रुपये 8000 / Rs 8000
B रुपये 92000 / Rs 92000
C रुपये 50000 / Rs 50000
D शून्य / Zero
Explanation opens after your attempt
Correct Answer
A. रुपये 8000 / Rs 8000
Step 1
Concept
Deficiency is the difference between minimum guarantee and normal share. Rs 50000 minus Rs 42000 equals Rs 8000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 8000 / Rs 8000. Deficiency is the difference between minimum guarantee and normal share. Rs 50000 minus Rs 42000 equals Rs 8000.
Step 3
Exam Tip
कमी न्यूनतम गारंटी और सामान्य हिस्से का अंतर है। रुपये 50000 घटा रुपये 42000 बराबर रुपये 8000 है।
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अ और ब लाभ तीन अनुपात दो में बाँटते हैं। कुल लाभ रुपये 75000 है और ब को रुपये 35000 न्यूनतम लाभ की गारंटी अ ने दी है। कमी कितनी है?
A and B share profits in ratio three to two. Total profit is Rs 75000 and A guarantees B minimum profit of Rs 35000. What is the deficiency?
#guarantee
#A to B
#deficiency
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A रुपये 5000 / Rs 5000
B रुपये 30000 / Rs 30000
C रुपये 35000 / Rs 35000
D शून्य / Zero
Explanation opens after your attempt
Correct Answer
A. रुपये 5000 / Rs 5000
Step 1
Concept
Bs normal share is two fifths which is Rs 30000. Guarantee is Rs 35000 so deficiency is Rs 5000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 5000 / Rs 5000. Bs normal share is two fifths which is Rs 30000. Guarantee is Rs 35000 so deficiency is Rs 5000.
Step 3
Exam Tip
ब का सामान्य हिस्सा दो पांचवां यानी रुपये 30000 है। गारंटी रुपये 35000 है इसलिए कमी रुपये 5000 है।
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अ ने ब को न्यूनतम लाभ की गारंटी दी। ब की कमी रुपये 9000 है। अंतिम वितरण में अ पर क्या प्रभाव होगा?
A guaranteed minimum profit to B. Bs deficiency is Rs 9000. What will be the effect on A in final distribution?
#guarantor
#deficiency
#profit adjustment
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A अ का लाभ रुपये 9000 घटेगा / As profit will decrease by Rs 9000
B अ का लाभ रुपये 9000 बढ़ेगा / As profit will increase by Rs 9000
C ब का आहरण घटेगा / Bs drawings will decrease
D फर्म की बिक्री बढ़ेगी / Firms sales will increase
Explanation opens after your attempt
Correct Answer
A. अ का लाभ रुपये 9000 घटेगा / As profit will decrease by Rs 9000
Step 1
Concept
The guaranteeing partner bears the deficiency. Therefore Rs 9000 will be deducted from As profit share.
Step 2
Why this answer is correct
The correct answer is A. अ का लाभ रुपये 9000 घटेगा / As profit will decrease by Rs 9000. The guaranteeing partner bears the deficiency. Therefore Rs 9000 will be deducted from As profit share.
Step 3
Exam Tip
गारंटी देने वाला साझेदार कमी वहन करता है। इसलिए अ के लाभ हिस्से से रुपये 9000 घटेंगे।
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अ ब स लाभ पांच अनुपात तीन अनुपात दो में बाँटते हैं। स को रुपये 25000 न्यूनतम गारंटी है। कुल लाभ रुपये 100000 है। स की कमी कितनी है?
A B C share profits in ratio five to three to two. C has a minimum guarantee of Rs 25000. Total profit is Rs 100000. What is Cs deficiency?
#guarantee
#three partners
#C deficiency
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A रुपये 5000 / Rs 5000
B रुपये 20000 / Rs 20000
C रुपये 25000 / Rs 25000
D शून्य / Zero
Explanation opens after your attempt
Correct Answer
A. रुपये 5000 / Rs 5000
Step 1
Concept
Cs normal share is two tenths which is Rs 20000. Guarantee is Rs 25000 so deficiency is Rs 5000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 5000 / Rs 5000. Cs normal share is two tenths which is Rs 20000. Guarantee is Rs 25000 so deficiency is Rs 5000.
Step 3
Exam Tip
स का सामान्य हिस्सा दो दसवां यानी रुपये 20000 है। गारंटी रुपये 25000 है इसलिए कमी रुपये 5000 है।
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यदि स की कमी अ और ब को उनके लाभ अनुपात दो अनुपात तीन में वहन करनी है और कमी रुपये 10000 है तो ब कितना वहन करेगा?
If Cs deficiency of Rs 10000 is to be borne by A and B in their profit ratio two to three how much will B bear?
#deficiency
#bear ratio
#guarantee
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A रुपये 6000 / Rs 6000
B रुपये 4000 / Rs 4000
C रुपये 5000 / Rs 5000
D रुपये 10000 / Rs 10000
Explanation opens after your attempt
Correct Answer
A. रुपये 6000 / Rs 6000
Step 1
Concept
The deficiency is shared by A and B in ratio two to three. Bs three fifths share is Rs 6000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 6000 / Rs 6000. The deficiency is shared by A and B in ratio two to three. Bs three fifths share is Rs 6000.
Step 3
Exam Tip
कमी अ और ब में दो अनुपात तीन से बाँटी जाएगी। ब का तीन पांचवां हिस्सा रुपये 6000 है।
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यदि शुद्ध लाभ रुपये 85000 है और साझेदार ऋण पर ब्याज रुपये 5000 अभी दर्ज नहीं हुआ है तो विनियोजन से पहले सही शुद्ध लाभ कितना होगा?
If net profit is Rs 85000 and interest on partner loan Rs 5000 has not yet been recorded what will be correct net profit before appropriation?
#partner loan
#net profit
#expense adjustment
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A रुपये 80000 / Rs 80000
B रुपये 90000 / Rs 90000
C रुपये 85000 / Rs 85000
D रुपये 5000 / Rs 5000
Explanation opens after your attempt
Correct Answer
A. रुपये 80000 / Rs 80000
Step 1
Concept
Interest on partner loan is an expense and is deducted before appropriation. Therefore correct net profit is Rs 80000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 80000 / Rs 80000. Interest on partner loan is an expense and is deducted before appropriation. Therefore correct net profit is Rs 80000.
Step 3
Exam Tip
साझेदार ऋण पर ब्याज खर्च है और लाभ से पहले घटता है। इसलिए सही शुद्ध लाभ रुपये 80000 होगा।
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यदि साझेदार ऋण पर ब्याज को गलती से लाभ हानि विनियोजन खाते में डेबिट किया गया तो गलती क्या है?
If interest on partner loan is wrongly debited to Profit and Loss Appropriation Account what is the error?
#partner loan
#error
#appropriation account
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A इसे लाभ हानि खाते में खर्च होना चाहिए / It should be expense in Profit and Loss Account
B इसे पूँजी खाते में क्रेडिट होना चाहिए / It should be credited to Capital Account
C इसे आहरण पर ब्याज बनाना चाहिए / It should be treated as interest on drawings
D कोई गलती नहीं / No error
Explanation opens after your attempt
Correct Answer
A. इसे लाभ हानि खाते में खर्च होना चाहिए / It should be expense in Profit and Loss Account
Step 1
Concept
Interest on loan is an expense before finding profit. It is not treated as an appropriation item.
Step 2
Why this answer is correct
The correct answer is A. इसे लाभ हानि खाते में खर्च होना चाहिए / It should be expense in Profit and Loss Account. Interest on loan is an expense before finding profit. It is not treated as an appropriation item.
Step 3
Exam Tip
ऋण पर ब्याज लाभ निकालने से पहले का खर्च है। इसे विनियोजन मद नहीं माना जाता।
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यदि पूँजी पर ब्याज को गलती से लाभ हानि खाते में खर्च माना गया तो लाभ वितरण में कौन सी समस्या होगी?
If interest on capital is wrongly treated as expense in Profit and Loss Account what problem occurs in profit distribution?
#interest on capital
#error
#net profit
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A शुद्ध लाभ कम और विनियोजन गलत दिखेगा / Net profit will be lower and appropriation will be wrong
B शुद्ध लाभ बढ़ जाएगा / Net profit will increase
C आहरण पर ब्याज हट जाएगा / Interest on drawings will disappear
D लाभ अनुपात बदल जाएगा / Profit ratio will change
Explanation opens after your attempt
Correct Answer
A. शुद्ध लाभ कम और विनियोजन गलत दिखेगा / Net profit will be lower and appropriation will be wrong
Step 1
Concept
Interest on capital is generally profit appropriation. Treating it as expense wrongly reduces net profit.
Step 2
Why this answer is correct
The correct answer is A. शुद्ध लाभ कम और विनियोजन गलत दिखेगा / Net profit will be lower and appropriation will be wrong. Interest on capital is generally profit appropriation. Treating it as expense wrongly reduces net profit.
Step 3
Exam Tip
पूँजी पर ब्याज सामान्यतः लाभ विनियोजन है। उसे खर्च मानने से शुद्ध लाभ गलत कम दिखेगा।
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यदि आहरण पर ब्याज रुपये 3000 को साझेदार खाते में डेबिट किया गया लेकिन विनियोजन खाते में क्रेडिट नहीं किया गया तो क्या अधूरा है?
If interest on drawings Rs 3000 is debited to partners account but not credited to appropriation account what is incomplete?
#double effect
#interest on drawings
#appropriation
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A दूसरा प्रभाव अधूरा है / The second effect is incomplete
B साझेदार खाता अधूरा नहीं है / Partner account is not incomplete
C बैंक प्रभाव अधूरा है / Bank effect is incomplete
D विक्रय प्रभाव अधूरा है / Sales effect is incomplete
Explanation opens after your attempt
Correct Answer
A. दूसरा प्रभाव अधूरा है / The second effect is incomplete
Step 1
Concept
Interest on drawings is debited to partner account and credited to appropriation account. Leaving one side makes double effect incomplete.
Step 2
Why this answer is correct
The correct answer is A. दूसरा प्रभाव अधूरा है / The second effect is incomplete. Interest on drawings is debited to partner account and credited to appropriation account. Leaving one side makes double effect incomplete.
Step 3
Exam Tip
आहरण पर ब्याज का डेबिट साझेदार खाते में और क्रेडिट विनियोजन खाते में होता है। एक पक्ष छोड़ने से दोहरा प्रभाव अधूरा रहता है।
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विनियोजन खाते में यदि शुद्ध लाभ क्रेडिट रुपये 130000 और आहरण पर ब्याज क्रेडिट रुपये 7000 है तथा डेबिट मदें रुपये 52000 हैं तो बाँटने योग्य लाभ कितना है?
In appropriation account if net profit credit is Rs 130000 interest on drawings credit is Rs 7000 and debit items are Rs 52000 what is distributable profit?
#appropriation account
#distributable profit
#calculation
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A रुपये 85000 / Rs 85000
B रुपये 78000 / Rs 78000
C रुपये 137000 / Rs 137000
D रुपये 52000 / Rs 52000
Explanation opens after your attempt
Correct Answer
A. रुपये 85000 / Rs 85000
Step 1
Concept
Total credit is Rs 137000 and debit items are Rs 52000. Remaining distributable profit is Rs 85000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 85000 / Rs 85000. Total credit is Rs 137000 and debit items are Rs 52000. Remaining distributable profit is Rs 85000.
Step 3
Exam Tip
कुल क्रेडिट रुपये 137000 है और डेबिट मदें रुपये 52000 हैं। शेष बाँटने योग्य लाभ रुपये 85000 है।
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यदि अ ब स शेष लाभ छह अनुपात तीन अनुपात एक में बाँटते हैं और शेष लाभ रुपये 90000 है तो स का हिस्सा कितना है?
If A B C share remaining profit in ratio six to three to one and remaining profit is Rs 90000 what is Cs share?
#profit distribution
#C share
#numerical
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A रुपये 9000 / Rs 9000
B रुपये 54000 / Rs 54000
C रुपये 27000 / Rs 27000
D रुपये 10000 / Rs 10000
Explanation opens after your attempt
Correct Answer
A. रुपये 9000 / Rs 9000
Step 1
Concept
Total ratio is ten and Cs share is one part. One tenth of Rs 90000 is Rs 9000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 9000 / Rs 9000. Total ratio is ten and Cs share is one part. One tenth of Rs 90000 is Rs 9000.
Step 3
Exam Tip
कुल अनुपात दस है और स का हिस्सा एक भाग है। रुपये 90000 का एक दसवां रुपये 9000 है।
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अ और ब लाभ सात अनुपात पाँच में बाँटते हैं। शेष लाभ रुपये 72000 है। दोनों के हिस्सों में अंतर कितना होगा?
A and B share profit in ratio seven to five. Remaining profit is Rs 72000. What will be the difference between their shares?
#profit ratio
#difference
#numerical
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A रुपये 12000 / Rs 12000
B रुपये 42000 / Rs 42000
C रुपये 30000 / Rs 30000
D रुपये 72000 / Rs 72000
Explanation opens after your attempt
Correct Answer
A. रुपये 12000 / Rs 12000
Step 1
Concept
Total ratio is twelve and the difference is two parts. Two twelfths of Rs 72000 is Rs 12000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 12000 / Rs 12000. Total ratio is twelve and the difference is two parts. Two twelfths of Rs 72000 is Rs 12000.
Step 3
Exam Tip
कुल अनुपात बारह है और अंतर दो भाग का है। रुपये 72000 का दो बारहवां रुपये 12000 है।
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यदि कुल लाभ रुपये 54000 है और अ का हिस्सा ब से रुपये 18000 अधिक है तथा अनुपात दो अनुपात एक है तो अ का हिस्सा कितना होगा?
If total profit is Rs 54000 and As share is Rs 18000 more than Bs share with ratio two to one what is As share?
#profit ratio
#share difference
#numerical
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A रुपये 36000 / Rs 36000
B रुपये 18000 / Rs 18000
C रुपये 27000 / Rs 27000
D रुपये 54000 / Rs 54000
Explanation opens after your attempt
Correct Answer
A. रुपये 36000 / Rs 36000
Step 1
Concept
In ratio two to one total parts are three. A gets two thirds of the profit which is Rs 36000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 36000 / Rs 36000. In ratio two to one total parts are three. A gets two thirds of the profit which is Rs 36000.
Step 3
Exam Tip
दो अनुपात एक में कुल तीन भाग हैं। अ को दो तिहाई लाभ यानी रुपये 36000 मिलेगा।
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यदि पिछले वर्ष रुपये 60000 लाभ बराबर बाँट दिया गया जबकि सही अनुपात दो अनुपात एक था तो अ को कितना अतिरिक्त मिलना चाहिए था?
If last year profit of Rs 60000 was shared equally though correct ratio was two to one how much extra should A have received?
#past adjustment
#wrong ratio
#profit correction
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A रुपये 10000 / Rs 10000
B रुपये 20000 / Rs 20000
C रुपये 30000 / Rs 30000
D रुपये 40000 / Rs 40000
Explanation opens after your attempt
Correct Answer
A. रुपये 10000 / Rs 10000
Step 1
Concept
Correctly A should get Rs 40000 but under equal sharing he received Rs 30000. So he should receive Rs 10000 extra.
Step 2
Why this answer is correct
The correct answer is A. रुपये 10000 / Rs 10000. Correctly A should get Rs 40000 but under equal sharing he received Rs 30000. So he should receive Rs 10000 extra.
Step 3
Exam Tip
सही हिस्से में अ को रुपये 40000 मिलते लेकिन बराबर बाँटने पर रुपये 30000 मिले। इसलिए उसे रुपये 10000 अतिरिक्त चाहिए था।
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यदि रुपये 90000 लाभ तीन साझेदारों में गलत रूप से बराबर बाँटा गया लेकिन सही अनुपात दो अनुपात दो अनुपात पाँच था तो तीसरे साझेदार को कितना कम मिला?
If profit Rs 90000 was wrongly shared equally among three partners but correct ratio was two to two to five how much less did the third partner receive?
#wrong distribution
#correction
#third partner
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A रुपये 20000 / Rs 20000
B रुपये 30000 / Rs 30000
C रुपये 50000 / Rs 50000
D रुपये 10000 / Rs 10000
Explanation opens after your attempt
Correct Answer
A. रुपये 20000 / Rs 20000
Step 1
Concept
Correct share of third partner is five ninths which is Rs 50000. Under equal sharing he received Rs 30000 so deficiency is Rs 20000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 20000 / Rs 20000. Correct share of third partner is five ninths which is Rs 50000. Under equal sharing he received Rs 30000 so deficiency is Rs 20000.
Step 3
Exam Tip
सही हिस्से में तीसरे को पांच नौवां यानी रुपये 50000 मिलते। बराबर बाँटने पर रुपये 30000 मिले इसलिए कमी रुपये 20000 है।
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यदि लाभ वितरण में आरक्षित निधि बनाना भूल गए तो साझेदारों को बाँटा गया लाभ कैसा होगा?
If reserve creation is omitted in profit distribution how will profit distributed to partners appear?
#reserve omission
#profit distribution
#error
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A अधिक दिखेगा / It will appear higher
B कम दिखेगा / It will appear lower
C सही रहेगा / It will remain correct
D शून्य हो जाएगा / It will become zero
Explanation opens after your attempt
Correct Answer
A. अधिक दिखेगा / It will appear higher
Step 1
Concept
Reserve should be deducted from profit. Omitting it makes profit distributed to partners appear higher.
Step 2
Why this answer is correct
The correct answer is A. अधिक दिखेगा / It will appear higher. Reserve should be deducted from profit. Omitting it makes profit distributed to partners appear higher.
Step 3
Exam Tip
आरक्षित निधि लाभ से घटनी चाहिए। उसे भूलने पर साझेदारों को बाँटा गया लाभ अधिक दिखेगा।
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यदि साझेदार कमीशन को विनियोजन खाते में डेबिट नहीं किया गया तो शेष लाभ पर क्या प्रभाव होगा?
If partner commission is not debited to appropriation account what will be the effect on remaining profit?
#commission omission
#remaining profit
#error
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A शेष लाभ अधिक दिखेगा / Remaining profit will appear higher
B शेष लाभ कम दिखेगा / Remaining profit will appear lower
C कोई प्रभाव नहीं / No effect
D हानि बन जाएगी / It will become loss
Explanation opens after your attempt
Correct Answer
A. शेष लाभ अधिक दिखेगा / Remaining profit will appear higher
Step 1
Concept
Commission is a debit appropriation item. Omitting it makes distributable remaining profit appear higher.
Step 2
Why this answer is correct
The correct answer is A. शेष लाभ अधिक दिखेगा / Remaining profit will appear higher. Commission is a debit appropriation item. Omitting it makes distributable remaining profit appear higher.
Step 3
Exam Tip
कमीशन डेबिट विनियोजन मद है। इसे छोड़ने से बाँटने योग्य शेष लाभ अधिक दिखाई देगा।
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यदि आहरण पर ब्याज को गलती से पूँजी पर ब्याज समझकर डेबिट कर दिया गया तो विनियोजन खाते पर क्या प्रभाव होगा?
If interest on drawings is wrongly treated as interest on capital and debited what is the effect on appropriation account?
#interest error
#appropriation account
#wrong side
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A लाभ दो गुने ब्याज अंतर से कम दिखेगा / Profit will appear lower by twice the interest amount
B लाभ केवल उतना बढ़ेगा / Profit will increase by the same amount
C कोई प्रभाव नहीं / No effect
D लाभ सही रहेगा / Profit will remain correct
Explanation opens after your attempt
Correct Answer
A. लाभ दो गुने ब्याज अंतर से कम दिखेगा / Profit will appear lower by twice the interest amount
Step 1
Concept
Interest on drawings should be credited but was debited. Compared with correct treatment the reverse effect is twice the amount.
Step 2
Why this answer is correct
The correct answer is A. लाभ दो गुने ब्याज अंतर से कम दिखेगा / Profit will appear lower by twice the interest amount. Interest on drawings should be credited but was debited. Compared with correct treatment the reverse effect is twice the amount.
Step 3
Exam Tip
आहरण ब्याज क्रेडिट होना चाहिए था पर डेबिट हुआ। सही स्थिति से दो गुना उल्टा प्रभाव पड़ेगा।
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अ ब स लाभ चार अनुपात चार अनुपात दो में बाँटते हैं। यदि अ को रुपये 32000 मिला तो कुल शेष लाभ कितना था?
A B C share profits in ratio four to four to two. If A received Rs 32000 what was total remaining profit?
#reverse calculation
#profit ratio
#total profit
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A रुपये 80000 / Rs 80000
B रुपये 64000 / Rs 64000
C रुपये 32000 / Rs 32000
D रुपये 100000 / Rs 100000
Explanation opens after your attempt
Correct Answer
A. रुपये 80000 / Rs 80000
Step 1
Concept
As share is four tenths. If four tenths is Rs 32000 total profit is Rs 80000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 80000 / Rs 80000. As share is four tenths. If four tenths is Rs 32000 total profit is Rs 80000.
Step 3
Exam Tip
अ का हिस्सा चार दसवां है। यदि चार दसवां रुपये 32000 है तो कुल लाभ रुपये 80000 होगा।
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अ और ब लाभ चार अनुपात तीन में बाँटते हैं। यदि ब को रुपये 21000 मिला तो कुल लाभ कितना था?
A and B share profits in ratio four to three. If B received Rs 21000 what was total profit?
#reverse ratio
#total profit
#B share
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A रुपये 49000 / Rs 49000
B रुपये 28000 / Rs 28000
C रुपये 70000 / Rs 70000
D रुपये 21000 / Rs 21000
Explanation opens after your attempt
Correct Answer
A. रुपये 49000 / Rs 49000
Step 1
Concept
Bs share is three sevenths. If three parts are Rs 21000 total seven parts will be Rs 49000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 49000 / Rs 49000. Bs share is three sevenths. If three parts are Rs 21000 total seven parts will be Rs 49000.
Step 3
Exam Tip
ब का हिस्सा तीन सातवां है। यदि तीन भाग रुपये 21000 हैं तो कुल सात भाग रुपये 49000 होंगे।
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यदि विलेख में लाभ का दस प्रतिशत आरक्षित निधि और फिर शेष लाभ बराबर बाँटना है। रुपये 200000 लाभ में प्रत्येक दो साझेदारों को कितना मिलेगा?
If deed requires ten percent reserve and then equal sharing of remaining profit. In profit of Rs 200000 how much will each of two partners receive?
#reserve
#equal sharing
#numerical
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A रुपये 90000 / Rs 90000
B रुपये 100000 / Rs 100000
C रुपये 80000 / Rs 80000
D रुपये 20000 / Rs 20000
Explanation opens after your attempt
Correct Answer
A. रुपये 90000 / Rs 90000
Step 1
Concept
Ten percent reserve is Rs 20000. Remaining Rs 180000 shared equally gives Rs 90000 to each partner.
Step 2
Why this answer is correct
The correct answer is A. रुपये 90000 / Rs 90000. Ten percent reserve is Rs 20000. Remaining Rs 180000 shared equally gives Rs 90000 to each partner.
Step 3
Exam Tip
दस प्रतिशत आरक्षित निधि रुपये 20000 है। शेष रुपये 180000 बराबर बाँटने पर प्रत्येक को रुपये 90000 मिलेगा।
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अ को मासिक वेतन रुपये 7500 है और वर्ष में केवल आठ महीने साझेदार रहा। यदि वेतन समय के अनुपात में है तो राशि कितनी होगी?
A has monthly salary of Rs 7500 and was partner for only eight months. If salary is time proportionate what will be the amount?
#partner salary
#time proportion
#numerical
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A रुपये 60000 / Rs 60000
B रुपये 90000 / Rs 90000
C रुपये 7500 / Rs 7500
D रुपये 30000 / Rs 30000
Explanation opens after your attempt
Correct Answer
A. रुपये 60000 / Rs 60000
Step 1
Concept
Multiply monthly salary by eight months. Rs 7500 multiplied by eight equals Rs 60000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 60000 / Rs 60000. Multiply monthly salary by eight months. Rs 7500 multiplied by eight equals Rs 60000.
Step 3
Exam Tip
मासिक वेतन को आठ महीनों से गुणा करें। रुपये 7500 गुणा आठ बराबर रुपये 60000 है।
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यदि साझेदार को वर्ष के मध्य में प्रवेश मिला तो लाभ वितरण में कौन सा आधार महत्वपूर्ण होगा?
If a partner is admitted in the middle of the year which basis becomes important in profit distribution?
#mid year admission
#time basis
#profit distribution
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A समय अनुपात / Time proportion
B माल का रंग / Colour of goods
C ग्राहक संख्या / Number of customers
D बैंक शाखा / Bank branch
Explanation opens after your attempt
Correct Answer
A. समय अनुपात / Time proportion
Step 1
Concept
On mid year admission profit share may be adjusted on time basis. Always check the date in the question.
Step 2
Why this answer is correct
The correct answer is A. समय अनुपात / Time proportion. On mid year admission profit share may be adjusted on time basis. Always check the date in the question.
Step 3
Exam Tip
मध्य वर्ष प्रवेश पर लाभ हिस्से को समय के आधार पर समायोजित किया जा सकता है। प्रश्न की तिथि अवश्य देखें।
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अ वर्ष के पहले छह महीने ही साझेदार था। वार्षिक लाभ रुपये 120000 है और उसका हिस्सा एक तिहाई है। समय आधार पर अ का लाभ कितना होगा?
A was partner only for first six months. Annual profit is Rs 120000 and his share is one third. On time basis what is As profit?
#time basis
#profit share
#numerical
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A रुपये 20000 / Rs 20000
B रुपये 40000 / Rs 40000
C रुपये 60000 / Rs 60000
D रुपये 120000 / Rs 120000
Explanation opens after your attempt
Correct Answer
A. रुपये 20000 / Rs 20000
Step 1
Concept
Annual one third share is Rs 40000. For six months half of it is Rs 20000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 20000 / Rs 20000. Annual one third share is Rs 40000. For six months half of it is Rs 20000.
Step 3
Exam Tip
पहले सालाना एक तिहाई हिस्सा रुपये 40000 है। छह महीने के लिए उसका आधा रुपये 20000 होगा।
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यदि विलेख कहता है कि अ को हानि में हिस्सा नहीं देना है लेकिन लाभ में हिस्सा मिलेगा तो हानि वितरण में अ का व्यवहार क्या होगा?
If deed says A will not share losses but will share profits how will A be treated in loss distribution?
#loss exemption
#deed
#profit distribution
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A अ को हानि नहीं दी जाएगी / A will not be charged loss
B अ को पूरी हानि दी जाएगी / A will bear entire loss
C अ को बराबर हानि दी जाएगी / A will bear equal loss
D अ को पूँजी अनुपात में हानि दी जाएगी / A will bear loss in capital ratio
Explanation opens after your attempt
Correct Answer
A. अ को हानि नहीं दी जाएगी / A will not be charged loss
Step 1
Concept
The clear deed condition will apply. If A is exempt from loss the loss is distributed among other partners.
Step 2
Why this answer is correct
The correct answer is A. अ को हानि नहीं दी जाएगी / A will not be charged loss. The clear deed condition will apply. If A is exempt from loss the loss is distributed among other partners.
Step 3
Exam Tip
स्पष्ट विलेख शर्त लागू होगी। यदि अ हानि से मुक्त है तो हानि अन्य साझेदारों में बाँटी जाएगी।
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यदि अ हानि से मुक्त है और ब स हानि बराबर बाँटते हैं। कुल हानि रुपये 40000 है तो ब पर कितना भार आएगा?
If A is exempt from loss and B and C share losses equally. Total loss is Rs 40000 how much will B bear?
#loss exemption
#equal sharing
#numerical
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A रुपये 20000 / Rs 20000
B रुपये 40000 / Rs 40000
C रुपये 13333 लगभग / About Rs 13333
D शून्य / Zero
Explanation opens after your attempt
Correct Answer
A. रुपये 20000 / Rs 20000
Step 1
Concept
A will not be charged loss. Equal sharing between B and C gives B Rs 20000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 20000 / Rs 20000. A will not be charged loss. Equal sharing between B and C gives B Rs 20000.
Step 3
Exam Tip
अ को हानि नहीं दी जाएगी। ब और स में बराबर बाँटने पर ब का हिस्सा रुपये 20000 है।
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लाभ वितरण में यदि केवल पूँजी पर ब्याज दिया गया है और कोई लाभ अनुपात नहीं है तो बचा लाभ कैसे बाँटा जाएगा?
In profit distribution if only interest on capital is given and no profit ratio is given how will remaining profit be shared?
#remaining profit
#deed silent
#equal sharing
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A बराबर / Equally
B पूँजी अनुपात में / In capital ratio
C ब्याज अनुपात में / In interest ratio
D आहरण अनुपात में / In drawings ratio
Explanation opens after your attempt
Correct Answer
A. बराबर / Equally
Step 1
Concept
If profit ratio is absent the general rule is equal sharing. Ratio of capital interest is not the basis for remaining profit.
Step 2
Why this answer is correct
The correct answer is A. बराबर / Equally. If profit ratio is absent the general rule is equal sharing. Ratio of capital interest is not the basis for remaining profit.
Step 3
Exam Tip
लाभ अनुपात न होने पर सामान्य नियम बराबर बाँटने का है। पूँजी ब्याज का अनुपात शेष लाभ का आधार नहीं बनता।
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यदि विलेख में पूँजी पर ब्याज और आहरण पर ब्याज दोनों मौन हैं तो लाभ वितरण में क्या होगा?
If the deed is silent about both interest on capital and interest on drawings what will happen in profit distribution?
#deed silent
#interest rules
#profit distribution
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A दोनों नहीं लिए जाएंगे / Both will not be considered
B दोनों छह प्रतिशत से लिए जाएंगे / Both will be considered at six percent
C सिर्फ पूँजी ब्याज लगेगा / Only interest on capital will apply
D सिर्फ आहरण ब्याज लगेगा / Only interest on drawings will apply
Explanation opens after your attempt
Correct Answer
A. दोनों नहीं लिए जाएंगे / Both will not be considered
Step 1
Concept
Both interests apply only when the deed provides them. If the deed is silent they are not appropriated.
Step 2
Why this answer is correct
The correct answer is A. दोनों नहीं लिए जाएंगे / Both will not be considered. Both interests apply only when the deed provides them. If the deed is silent they are not appropriated.
Step 3
Exam Tip
दोनों ब्याज तभी लागू होते हैं जब विलेख में प्रावधान हो। मौन विलेख में इनका विनियोजन नहीं होगा।
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यदि शुद्ध लाभ रुपये 70000 है और आरक्षित निधि रुपये 10000 तथा वेतन रुपये 15000 है तो शेष लाभ कितना है?
If net profit is Rs 70000 and reserve is Rs 10000 and salary is Rs 15000 what is remaining profit?
#reserve
#salary
#remaining profit
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A रुपये 45000 / Rs 45000
B रुपये 55000 / Rs 55000
C रुपये 85000 / Rs 85000
D रुपये 25000 / Rs 25000
Explanation opens after your attempt
Correct Answer
A. रुपये 45000 / Rs 45000
Step 1
Concept
Reserve and salary are both deducted from profit. Rs 70000 minus Rs 25000 equals Rs 45000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 45000 / Rs 45000. Reserve and salary are both deducted from profit. Rs 70000 minus Rs 25000 equals Rs 45000.
Step 3
Exam Tip
आरक्षित निधि और वेतन दोनों लाभ से घटाए जाते हैं। रुपये 70000 घटा रुपये 25000 बराबर रुपये 45000 है।
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यदि शेष लाभ रुपये 45000 है और अ ब में दो अनुपात एक से बाँटना है तो अ और ब के हिस्सों का सही क्रम क्या है?
If remaining profit is Rs 45000 and it is to be shared by A and B in ratio two to one what is the correct order of shares?
#profit ratio
#share order
#numerical
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A अ रुपये 30000 और ब रुपये 15000 / A Rs 30000 and B Rs 15000
B अ रुपये 15000 और ब रुपये 30000 / A Rs 15000 and B Rs 30000
C अ रुपये 22500 और ब रुपये 22500 / A Rs 22500 and B Rs 22500
D अ रुपये 45000 और ब शून्य / A Rs 45000 and B zero
Explanation opens after your attempt
Correct Answer
A. अ रुपये 30000 और ब रुपये 15000 / A Rs 30000 and B Rs 15000
Step 1
Concept
In ratio two to one total parts are three. A gets two parts Rs 30000 and B gets one part Rs 15000.
Step 2
Why this answer is correct
The correct answer is A. अ रुपये 30000 और ब रुपये 15000 / A Rs 30000 and B Rs 15000. In ratio two to one total parts are three. A gets two parts Rs 30000 and B gets one part Rs 15000.
Step 3
Exam Tip
दो अनुपात एक में कुल तीन भाग हैं। अ को दो भाग रुपये 30000 और ब को एक भाग रुपये 15000 मिलेंगे।
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यदि साझेदार का वेतन नकद में तुरंत भुगतान कर दिया गया तो विनियोजन खाते में उसका प्रभाव क्या रहेगा?
If partner salary is paid immediately in cash what effect will it still have in appropriation account?
#partner salary
#cash payment
#appropriation
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A विनियोजन खाते में डेबिट रहेगा / It will still be debited in appropriation account
B विनियोजन खाते में नहीं आएगा / It will not appear in appropriation account
C क्रेडिट मद बनेगा / It will become a credit item
D आहरण पर ब्याज बनेगा / It will become interest on drawings
Explanation opens after your attempt
Correct Answer
A. विनियोजन खाते में डेबिट रहेगा / It will still be debited in appropriation account
Step 1
Concept
Partner salary is appropriation of profit. Cash payment is a separate effect but salary remains debit in appropriation account.
Step 2
Why this answer is correct
The correct answer is A. विनियोजन खाते में डेबिट रहेगा / It will still be debited in appropriation account. Partner salary is appropriation of profit. Cash payment is a separate effect but salary remains debit in appropriation account.
Step 3
Exam Tip
साझेदार वेतन लाभ का विनियोजन है। नकद भुगतान अलग प्रभाव है लेकिन विनियोजन खाते में वेतन डेबिट रहेगा।
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यदि पूँजी पर ब्याज साझेदार खाते में क्रेडिट है लेकिन विनियोजन खाते में डेबिट नहीं है तो क्या समस्या है?
If interest on capital is credited to partner account but not debited to appropriation account what is the problem?
#double effect
#interest on capital
#error
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A दोहरा प्रभाव अधूरा है / Double effect is incomplete
B साझेदार खाता हमेशा गलत है / Partner account is always wrong
C आहरण गायब है / Drawings are missing
D बैंक खाता गलत है / Bank account is wrong
Explanation opens after your attempt
Correct Answer
A. दोहरा प्रभाव अधूरा है / Double effect is incomplete
Step 1
Concept
The other side of interest on capital is debit in appropriation account. Leaving one side makes accounts incomplete.
Step 2
Why this answer is correct
The correct answer is A. दोहरा प्रभाव अधूरा है / Double effect is incomplete. The other side of interest on capital is debit in appropriation account. Leaving one side makes accounts incomplete.
Step 3
Exam Tip
पूँजी पर ब्याज का दूसरा पक्ष विनियोजन खाते में डेबिट होता है। एक पक्ष छोड़ने से खाते संतुलित नहीं रहेंगे।
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लाभ वितरण में गारंटी वाले प्रश्न को हल करते समय सही पहला कदम क्या है?
In a profit guarantee question what is the correct first step?
#guarantee
#normal share
#exam step
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A गारंटी पाने वाले का सामान्य हिस्सा निकालना / Calculate normal share of guaranteed partner
B सीधे कमी घटाना / Directly deduct deficiency
C आहरण जोड़ना / Add drawings
D ऋण पर ब्याज बाँटना / Distribute loan interest
Explanation opens after your attempt
Correct Answer
A. गारंटी पाने वाले का सामान्य हिस्सा निकालना / Calculate normal share of guaranteed partner
Step 1
Concept
Deficiency is found by comparing normal share with guarantee. Therefore normal profit share must be calculated first.
Step 2
Why this answer is correct
The correct answer is A. गारंटी पाने वाले का सामान्य हिस्सा निकालना / Calculate normal share of guaranteed partner. Deficiency is found by comparing normal share with guarantee. Therefore normal profit share must be calculated first.
Step 3
Exam Tip
कमी सामान्य हिस्से और गारंटी की तुलना से मिलती है। इसलिए पहले सामान्य लाभ हिस्सा निकालना जरूरी है।
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लाभ वितरण के प्रश्न में अंतिम जाँच के लिए कौन सा कथन सबसे सही है?
Which statement is most correct for final checking in a profit distribution question?
#exam strategy
#profit distribution
#final check
50 50-50 2 wrong hide
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A सभी विनियोजन के बाद शेष लाभ ही अनुपात में बाँटना चाहिए / Only remaining profit after all appropriations should be shared in ratio
B पहले कुल लाभ पूरा बाँट दें / First distribute full total profit
C आहरण पर ब्याज को डेबिट मानें / Treat interest on drawings as debit
D ऋण पर ब्याज को विनियोजन मानें / Treat loan interest as appropriation
Explanation opens after your attempt
Correct Answer
A. सभी विनियोजन के बाद शेष लाभ ही अनुपात में बाँटना चाहिए / Only remaining profit after all appropriations should be shared in ratio
Step 1
Concept
First correct credit and debit appropriations are applied. Then remaining profit or loss is shared in correct ratio.
Step 2
Why this answer is correct
The correct answer is A. सभी विनियोजन के बाद शेष लाभ ही अनुपात में बाँटना चाहिए / Only remaining profit after all appropriations should be shared in ratio. First correct credit and debit appropriations are applied. Then remaining profit or loss is shared in correct ratio.
Step 3
Exam Tip
पहले सही क्रेडिट और डेबिट विनियोजन लगते हैं। फिर बचा लाभ या हानि सही अनुपात में बाँटी जाती है।
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