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Question Hard Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

यदि संपत्ति को गलत साझेदार को दे दिया जाए तो क्या होगा

If asset is given to wrong partner what happens

Explanation opens after your attempt
Correct Answer

A. पूंजी वितरण गलत होगा

Step 1

Concept

Wrong allocation distorts capital accounts

Step 2

Why this answer is correct

The correct answer is A. पूंजी वितरण गलत होगा. Wrong allocation distorts capital accounts

Step 3

Exam Tip

गलत वितरण से पूंजी असंतुलित होती है

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Question Expert Accountancy Partnership Accounts - Basic Concepts Adjustments Class 12 Level 12

अ और ब (3:1) में लाभ बांटते हैं। अ के आहरण पर ब्याज (₹16000) था पर गलती से लाभ अनुपात में दोनों से (₹12000) और (₹4000) वसूला गया। सुधार में क्या होगा?

A and B share profits in (3:1). Interest on A's drawings was (₹16000), but it was wrongly charged to both in profit ratio as (₹12000) and (₹4000). What will happen in rectification?

Explanation opens after your attempt
Correct Answer

A. अ को (₹4000) डेबिट और ब को (₹4000) क्रेडिटDebit A and credit B (₹4000)

Step 1

Concept

The full (₹16000) should be charged to A. A was charged only (₹12000) and B was wrongly charged (₹4000), so debit A and credit B.

Step 2

Why this answer is correct

The correct answer is A. अ को (₹4000) डेबिट और ब को (₹4000) क्रेडिट / Debit A and credit B (₹4000). The full (₹16000) should be charged to A. A was charged only (₹12000) and B was wrongly charged (₹4000), so debit A and credit B.

Step 3

Exam Tip

पूरा (₹16000) अ से वसूलना था। अ से (₹12000) ही वसूला गया और ब से (₹4000) गलत वसूला गया, इसलिए अ डेबिट और ब क्रेडिट होंगे।

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Question Hard Accountancy Partnership Accounts - Basic Concepts Adjustments Class 12 Level 12

अ और ब का लाभ अनुपात दो अनुपात तीन है। ब को 18000 रुपये वेतन गलती से अ को क्रेडिट कर दिया गया। सही समायोजन क्या होगा?

A and B share profits in the ratio 2:3. Salary of ₹18000 payable to B was wrongly credited to A. What is the correct adjustment?

Explanation opens after your attempt
Correct Answer

A. अ को 18000 रुपये डेबिट और ब को 18000 रुपये क्रेडिटDebit A ₹18000 and credit B ₹18000

Step 1

Concept

The charge of salary is already correct but the credit went to the wrong person. So the whole amount is transferred from A to B.

Step 2

Why this answer is correct

The correct answer is A. अ को 18000 रुपये डेबिट और ब को 18000 रुपये क्रेडिट / Debit A ₹18000 and credit B ₹18000. The charge of salary is already correct but the credit went to the wrong person. So the whole amount is transferred from A to B.

Step 3

Exam Tip

कमीशन या वेतन का भार सही हो चुका है पर क्रेडिट गलत व्यक्ति को गया। इसलिए पूरी राशि अ से ब को स्थानांतरित होगी।

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Question Hard Accountancy Partnership Accounts - Basic Concepts Adjustments Class 12 Level 11

अ और ब का लाभ अनुपात तीन अनुपात दो है। ब को 25000 रुपये वेतन गलती से अ को क्रेडिट कर दिया गया। खाते बंद हैं। सुधार क्या होगा?

A and B share profits in the ratio 3:2. Salary of ₹25000 payable to B was wrongly credited to A. Accounts are closed. What is the correction?

Explanation opens after your attempt
Correct Answer

A. अ को 25000 रुपये डेबिट और ब को 25000 रुपये क्रेडिटDebit A ₹25000 and credit B ₹25000

Step 1

Concept

The salary charge is assumed correct but credited to the wrong partner. So the whole amount is transferred from A to B.

Step 2

Why this answer is correct

The correct answer is A. अ को 25000 रुपये डेबिट और ब को 25000 रुपये क्रेडिट / Debit A ₹25000 and credit B ₹25000. The salary charge is assumed correct but credited to the wrong partner. So the whole amount is transferred from A to B.

Step 3

Exam Tip

वेतन खर्च सही माना गया पर गलत साझेदार को क्रेडिट हुआ। इसलिए पूरी राशि अ से ब को स्थानांतरित होगी।

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Question Hard Accountancy Partnership Accounts - Basic Concepts Adjustments Class 12 Level 11

अ और ब समान साझेदार हैं। अ के आहरण पर 3000 रुपये ब्याज लगना था पर इसे ब के खाते में डेबिट कर दिया गया। खाते बंद हो चुके हैं। सुधार क्या होगा?

A and B are equal partners. Interest on A's drawings of ₹3000 was to be charged but it was debited to B's account. Accounts are closed. What is the correction?

Explanation opens after your attempt
Correct Answer

A. अ को 3000 रुपये डेबिट और ब को 3000 रुपये क्रेडिटDebit A ₹3000 and credit B ₹3000

Step 1

Concept

The income was recorded correctly but charged to the wrong partner. Therefore only a transfer between A and B is needed.

Step 2

Why this answer is correct

The correct answer is A. अ को 3000 रुपये डेबिट और ब को 3000 रुपये क्रेडिट / Debit A ₹3000 and credit B ₹3000. The income was recorded correctly but charged to the wrong partner. Therefore only a transfer between A and B is needed.

Step 3

Exam Tip

आय सही दर्ज हो गई थी पर गलत साझेदार से ली गई। इसलिए केवल अ और ब के खातों में स्थानांतरण होगा।

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Question Easy Accountancy Partnership Accounts - Basic Concepts Adjustments Class 12 Level 11

यदि अ के आहरण को गलती से ब के खाते में डेबिट कर दिया गया तो सुधार क्या होगा?

If A drawings were wrongly debited to B account what is the correction?

Explanation opens after your attempt
Correct Answer

B. ब खाता क्रेडिट और अ खाता डेबिटCredit B account and debit A account

Step 1

Concept

B is credited to remove the wrong debit. Correct debit is made to A account.

Step 2

Why this answer is correct

The correct answer is B. ब खाता क्रेडिट और अ खाता डेबिट / Credit B account and debit A account. B is credited to remove the wrong debit. Correct debit is made to A account.

Step 3

Exam Tip

गलत डेबिट ब से हटाने के लिए ब क्रेडिट होगा। सही डेबिट अ के खाते में किया जाएगा।

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Question Easy Accountancy Partnership Accounts - Basic Concepts Adjustments Class 12 Level 11

यदि अ के वेतन को गलती से ब के खाते में क्रेडिट कर दिया गया तो सही सुधार क्या होगा?

If A salary was wrongly credited to B account what is the correct correction?

Explanation opens after your attempt
Correct Answer

B. ब खाता डेबिट और अ खाता क्रेडिटDebit B account and credit A account

Step 1

Concept

Wrong credit must be removed from B and correct credit must be given to A. Therefore B is debited and A is credited.

Step 2

Why this answer is correct

The correct answer is B. ब खाता डेबिट और अ खाता क्रेडिट / Debit B account and credit A account. Wrong credit must be removed from B and correct credit must be given to A. Therefore B is debited and A is credited.

Step 3

Exam Tip

गलत क्रेडिट ब से हटाना है और सही क्रेडिट अ को देना है। इसलिए ब डेबिट और अ क्रेडिट होगा।

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