B. साझेदारी विलेख में दिया अनुपात/Ratio given in partnership deed
Step 1
Concept
Profit is usually distributed according to the ratio given in the deed. In exams first find the profit sharing ratio.
Step 2
Why this answer is correct
The correct answer is B. साझेदारी विलेख में दिया अनुपात / Ratio given in partnership deed. Profit is usually distributed according to the ratio given in the deed. In exams first find the profit sharing ratio.
Step 3
Exam Tip
लाभ सामान्यतः विलेख में दिए अनुपात के अनुसार बांटा जाता है। परीक्षा में पहले लाभ विभाजन अनुपात खोजें।
When the deed is silent profits are shared equally. Even if capitals are unequal the general rule is equal distribution.
Step 2
Why this answer is correct
The correct answer is B. समान रूप से / Equally. When the deed is silent profits are shared equally. Even if capitals are unequal the general rule is equal distribution.
Step 3
Exam Tip
विलेख मौन होने पर लाभ समान रूप से बांटा जाता है। पूंजी असमान हो तब भी सामान्य नियम समान वितरण है।
B. लाभ हानि विनियोग खाता/Profit and Loss Appropriation Account
Step 1
Concept
Partner salary is an appropriation of profit. It is shown in the Profit and Loss Appropriation Account.
Step 2
Why this answer is correct
The correct answer is B. लाभ हानि विनियोग खाता / Profit and Loss Appropriation Account. Partner salary is an appropriation of profit. It is shown in the Profit and Loss Appropriation Account.
Step 3
Exam Tip
साझेदार वेतन लाभ का विनियोग है। इसे लाभ हानि विनियोग खाते में दिखाते हैं।
B. केवल विलेख या समझौते में प्रावधान होने पर/Only when deed or agreement provides it
Step 1
Concept
Interest on capital is not automatically payable. It needs an agreement or deed provision.
Step 2
Why this answer is correct
The correct answer is B. केवल विलेख या समझौते में प्रावधान होने पर / Only when deed or agreement provides it. Interest on capital is not automatically payable. It needs an agreement or deed provision.
Step 3
Exam Tip
पूंजी पर ब्याज अपने आप देय नहीं होता। इसे देने के लिए समझौता या विलेख चाहिए।
B. आय या लाभ में वृद्धि/Income or increase in profit
Step 1
Concept
Interest on drawings is received by firm from partners. Therefore it is credited to the Profit and Loss Appropriation Account.
Step 2
Why this answer is correct
The correct answer is B. आय या लाभ में वृद्धि / Income or increase in profit. Interest on drawings is received by firm from partners. Therefore it is credited to the Profit and Loss Appropriation Account.
Step 3
Exam Tip
आहरण पर ब्याज साझेदार से फर्म को मिलता है। इसलिए इसे लाभ हानि विनियोग खाते में क्रेडिट किया जाता है।
B. शुद्ध लाभ का साझेदारों में विनियोग दिखाना/To show appropriation of net profit among partners
Step 1
Concept
This account shows distribution and appropriation of net profit. It includes salary interest commission and profit share.
Step 2
Why this answer is correct
The correct answer is B. शुद्ध लाभ का साझेदारों में विनियोग दिखाना / To show appropriation of net profit among partners. This account shows distribution and appropriation of net profit. It includes salary interest commission and profit share.
Step 3
Exam Tip
यह खाता शुद्ध लाभ के वितरण और विनियोग को दिखाता है। इसमें वेतन ब्याज कमीशन और लाभ हिस्सा आते हैं।
A. साझेदार पूंजी या चालू खाता/Partners Capital or Current Account
Step 1
Concept
Share of profit increases the partners claim. Therefore it is credited to capital or current account.
Step 2
Why this answer is correct
The correct answer is A. साझेदार पूंजी या चालू खाता / Partners Capital or Current Account. Share of profit increases the partners claim. Therefore it is credited to capital or current account.
Step 3
Exam Tip
लाभ हिस्सा साझेदार का दावा बढ़ाता है। इसलिए इसे पूंजी या चालू खाते में क्रेडिट किया जाता है।
A. साझेदार पूंजी या चालू खाता/Partners Capital or Current Account
Step 1
Concept
Loss reduces the partners capital or claim. Therefore it is debited to his capital or current account.
Step 2
Why this answer is correct
The correct answer is A. साझेदार पूंजी या चालू खाता / Partners Capital or Current Account. Loss reduces the partners capital or claim. Therefore it is debited to his capital or current account.
Step 3
Exam Tip
हानि साझेदार की पूंजी या दावा घटाती है। इसलिए इसे उसके पूंजी या चालू खाते में डेबिट किया जाता है।
Total parts are three and one part is ten thousand rupees. A two parts will be twenty thousand rupees.
Step 2
Why this answer is correct
The correct answer is A. बीस हजार रुपये / Twenty thousand rupees. Total parts are three and one part is ten thousand rupees. A two parts will be twenty thousand rupees.
Step 3
Exam Tip
कुल तीन भाग हैं और एक भाग दस हजार रुपये है। अ के दो भाग बीस हजार रुपये होंगे।
In equal sharing profit is divided into two equal parts. Half of forty thousand is twenty thousand.
Step 2
Why this answer is correct
The correct answer is A. बीस हजार रुपये / Twenty thousand rupees. In equal sharing profit is divided into two equal parts. Half of forty thousand is twenty thousand.
Step 3
Exam Tip
समान वितरण में लाभ दो बराबर भागों में बंटेगा। चालीस हजार का आधा बीस हजार है।
