यदि लाभ ₹1,26,000 और हिस्सेदारी 2/7 है तो लाभ हिस्सा कितना होगा?
If profit is ₹1,26,000 and share is 2/7 what is the profit share?
#accountancy
#deceased_partner_share
A ₹36,000
B ₹30,000
C ₹42,000
D ₹28,000
Explanation opens after your attempt
Correct Answer
A. ₹36,000
Explanation
Simple Explanation
₹1,26,000 × 2/7 = ₹36,000। / ₹1,26,000 × 2/7 = ₹36,000.
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मृत साझेदार की राशि तुरंत चुकाने पर क्या आवश्यक नहीं है?
What is not necessary when the deceased partner's amount is paid immediately?
#accountancy
#deceased_partner_share
A ऋण खाता / Loan Account
B नकद खाता / Cash Account
C बैंक खाता / Bank Account
D पूंजी खाता / Capital Account
Explanation opens after your attempt
Correct Answer
A. ऋण खाता / Loan Account
Explanation
Simple Explanation
तुरंत भुगतान होने पर ऋण खाता नहीं बनाया जाता। / A loan account is not needed when payment is immediate.
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यदि आरक्षित निधि ₹54,000 और हिस्सेदारी 1/9 है तो हिस्सा कितना होगा?
If reserve is ₹54,000 and share is 1/9 what is the amount?
#accountancy
#deceased_partner_share
A ₹6,000
B ₹8,000
C ₹9,000
D ₹10,000
Explanation opens after your attempt
Explanation
Simple Explanation
₹54,000 का 1/9 भाग ₹6,000 है। / One-ninth of ₹54,000 is ₹6,000.
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मृत साझेदार के अंतिम निपटान में सद्भावना की भूमिका क्या है?
What is the role of goodwill in final settlement of a deceased partner?
#accountancy
#deceased_partner_share
A देय राशि बढ़ाना / Increase amount due
B व्यय बढ़ाना / Increase expenses
C हानि बढ़ाना / Increase losses
D ऋण बढ़ाना / Increase debt
Explanation opens after your attempt
Correct Answer
A. देय राशि बढ़ाना / Increase amount due
Explanation
Simple Explanation
सद्भावना का हिस्सा अतिरिक्त अधिकार देता है। / A share of goodwill provides additional entitlement.
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यदि वार्षिक लाभ ₹1,92,000 और मृत्यु 5 माह बाद हुई तो अनुमानित लाभ कितना होगा?
If annual profit is ₹1,92,000 and death occurs after 5 months what is the estimated profit?
#accountancy
#deceased_partner_share
A ₹80,000
B ₹96,000
C ₹72,000
D ₹60,000
Explanation opens after your attempt
Correct Answer
A. ₹80,000
Explanation
Simple Explanation
₹1,92,000 × 5/12 = ₹80,000। / ₹1,92,000 × 5/12 = ₹80,000.
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मृत साझेदार के हिस्से में भविष्य का लाभ क्यों नहीं जोड़ा जाता?
Why is future profit not added to the deceased partner's share?
#accountancy
#deceased_partner_share
A वह मृत्यु के बाद अर्जित होता है / It is earned after death
B वह नकद नहीं है / It is not cash
C वह संपत्ति है / It is an asset
D वह व्यय है / It is an expense
Explanation opens after your attempt
Correct Answer
A. वह मृत्यु के बाद अर्जित होता है / It is earned after death
Explanation
Simple Explanation
मृत्यु के बाद का लाभ उसका अधिकार नहीं है। / Profit after death is not his entitlement.
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यदि पूंजी ₹75,000 और सद्भावना का हिस्सा ₹15,000 है तो कुल राशि कितनी होगी?
If capital is ₹75,000 and goodwill share is ₹15,000 what is the total amount?
#accountancy
#deceased_partner_share
A ₹90,000
B ₹85,000
C ₹95,000
D ₹80,000
Explanation opens after your attempt
Correct Answer
A. ₹90,000
Explanation
Simple Explanation
दोनों को जोड़ने पर ₹90,000 प्राप्त होते हैं। / Adding both gives ₹90,000.
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मृत साझेदार के खाते में संचित लाभ का प्रभाव क्या होगा?
What is the effect of accumulated profits on the deceased partner's account?
#accountancy
#deceased_partner_share
A शेष बढ़ेगा / Balance will increase
B शेष घटेगा / Balance will decrease
C कोई प्रभाव नहीं / No effect
D खाता बंद होगा / Account closes
Explanation opens after your attempt
Correct Answer
A. शेष बढ़ेगा / Balance will increase
Explanation
Simple Explanation
संचित लाभ खाते में क्रेडिट किए जाते हैं। / Accumulated profits are credited to the account.
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यदि सद्भावना ₹96,000 और हिस्सेदारी 1/8 है तो हिस्सा कितना होगा?
If goodwill is ₹96,000 and share is 1/8 what is the amount?
#accountancy
#deceased_partner_share
A ₹12,000
B ₹10,000
C ₹15,000
D ₹18,000
Explanation opens after your attempt
Correct Answer
A. ₹12,000
Explanation
Simple Explanation
₹96,000 का 1/8 भाग ₹12,000 है। / One-eighth of ₹96,000 is ₹12,000.
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मृत साझेदार के हिस्से की गणना में कौन-सी मद सबसे पहले पहचानी जाती है?
Which item is identified first in calculating a deceased partner's share?
#accountancy
#deceased_partner_share
A लाभांश अनुपात / Profit-sharing ratio
B बैंक शेष / Bank balance
C स्टॉक / Stock
D बिक्री / Sales
Explanation opens after your attempt
Correct Answer
A. लाभांश अनुपात / Profit-sharing ratio
Explanation
Simple Explanation
लाभांश अनुपात अधिकांश गणनाओं का आधार है। / The profit-sharing ratio is the basis of most calculations.
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मृत साझेदार की राशि का सही निर्धारण किसलिए आवश्यक है?
Why is proper determination of the deceased partner's amount necessary?
#accountancy
#deceased_partner_share
A उचित निपटान हेतु / For fair settlement
B बिक्री बढ़ाने हेतु / To increase sales
C कर कम करने हेतु / To reduce tax
D स्टॉक बढ़ाने हेतु / To increase stock
Explanation opens after your attempt
Correct Answer
A. उचित निपटान हेतु / For fair settlement
Explanation
Simple Explanation
सही निर्धारण से विवाद कम होते हैं। / Proper determination reduces disputes.
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यदि लाभ ₹66,000 और हिस्सेदारी 1/6 है तो लाभ हिस्सा कितना होगा?
If profit is ₹66,000 and share is 1/6 what is the profit share?
#accountancy
#deceased_partner_share
A ₹11,000
B ₹10,000
C ₹12,000
D ₹9,000
Explanation opens after your attempt
Correct Answer
A. ₹11,000
Explanation
Simple Explanation
₹66,000 का 1/6 भाग ₹11,000 है। / One-sixth of ₹66,000 is ₹11,000.
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मृत साझेदार के हिस्से में भविष्य के व्यय क्यों शामिल नहीं होते?
Why are future expenses not included in the deceased partner's share?
#accountancy
#deceased_partner_share
A वे मृत्यु के बाद के हैं / They arise after death
B वे नकद नहीं हैं / They are not cash
C वे लाभ हैं / They are profits
D वे संपत्ति हैं / They are assets
Explanation opens after your attempt
Correct Answer
A. वे मृत्यु के बाद के हैं / They arise after death
Explanation
Simple Explanation
मृत्यु के बाद की घटनाएँ उसके अधिकार क्षेत्र में नहीं आतीं। / Events after death are outside his entitlement.
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यदि आरक्षित निधि ₹45,000 और हिस्सेदारी 2/9 है तो हिस्सा कितना होगा?
If reserve is ₹45,000 and share is 2/9 what is the amount?
#accountancy
#deceased_partner_share
A ₹10,000
B ₹8,000
C ₹12,000
D ₹15,000
Explanation opens after your attempt
Correct Answer
A. ₹10,000
Explanation
Simple Explanation
₹45,000 × 2/9 = ₹10,000। / ₹45,000 × 2/9 = ₹10,000.
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मृत साझेदार के हिस्से की गणना में समय अनुपात क्यों उपयोगी है?
Why is time ratio useful in calculating a deceased partner's share?
#accountancy
#deceased_partner_share
A लाभ समय के साथ अर्जित होता है / Profit accrues over time
B पूंजी बदलती है / Capital changes
C स्टॉक घटता है / Stock decreases
D बैंक शेष बदलता है / Bank balance changes
Explanation opens after your attempt
Correct Answer
A. लाभ समय के साथ अर्जित होता है / Profit accrues over time
Explanation
Simple Explanation
लाभ अवधि के अनुसार बाँटा जाता है। / Profit is apportioned according to time.
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यदि सद्भावना ₹1,80,000 और हिस्सेदारी 1/9 है तो हिस्सा कितना होगा?
If goodwill is ₹1,80,000 and share is 1/9 what is the amount?
#accountancy
#deceased_partner_share
A ₹20,000
B ₹15,000
C ₹25,000
D ₹18,000
Explanation opens after your attempt
Correct Answer
A. ₹20,000
Explanation
Simple Explanation
₹1,80,000 का 1/9 भाग ₹20,000 है। / One-ninth of ₹1,80,000 is ₹20,000.
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मृत साझेदार के खाते में पुनर्मूल्यांकन हानि का हिस्सा क्या करेगा?
What will the share of revaluation loss do in the deceased partner's account?
#accountancy
#deceased_partner_share
A शेष घटाएगा / Reduce the balance
B शेष बढ़ाएगा / Increase the balance
C कोई प्रभाव नहीं / No effect
D खाता बंद करेगा / Close the account
Explanation opens after your attempt
Correct Answer
A. शेष घटाएगा / Reduce the balance
Explanation
Simple Explanation
हानि खाते को डेबिट करती है। / Loss debits the account.
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वार्षिक लाभ ₹2,40,000 है। मृत्यु 11 माह बाद हुई। समयानुपाती लाभ कितना होगा?
Annual profit is ₹2,40,000. Death occurred after 11 months. What is the time-based profit?
#accountancy
#deceased_partner_share
A ₹2,20,000
B ₹2,00,000
C ₹1,80,000
D ₹1,60,000
Explanation opens after your attempt
Correct Answer
A. ₹2,20,000
Explanation
Simple Explanation
₹2,40,000 × 11/12 = ₹2,20,000। / ₹2,40,000 × 11/12 = ₹2,20,000.
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मृत साझेदार के हिस्से का दावा सामान्यतः कौन करता है?
Who generally claims the deceased partner's share?
#accountancy
#deceased_partner_share
A कानूनी उत्तराधिकारी / Legal Heir
B ग्राहक / Customer
C बैंक / Bank
D लेखापरीक्षक / Auditor
Explanation opens after your attempt
Correct Answer
A. कानूनी उत्तराधिकारी / Legal Heir
Explanation
Simple Explanation
उत्तराधिकारी मृत साझेदार के अधिकार प्राप्त करता है। / The legal heir receives the deceased partner's rights.
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यदि लाभ ₹1,50,000 और हिस्सेदारी 10% है तो लाभ हिस्सा कितना होगा?
If profit is ₹1,50,000 and share is 10% what is the profit share?
#accountancy
#deceased_partner_share
A ₹15,000
B ₹20,000
C ₹12,000
D ₹18,000
Explanation opens after your attempt
Correct Answer
A. ₹15,000
Explanation
Simple Explanation
₹1,50,000 का 10% ₹15,000 है। / 10% of ₹1,50,000 is ₹15,000.
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मृत साझेदार के हिस्से में कौन-सी मद अमूर्त संपत्ति है?
Which item is an intangible asset in a deceased partner's share?
#accountancy
#deceased_partner_share
A सद्भावना / Goodwill
B नकद / Cash
C स्टॉक / Stock
D फर्नीचर / Furniture
Explanation opens after your attempt
Correct Answer
A. सद्भावना / Goodwill
Explanation
Simple Explanation
सद्भावना अमूर्त संपत्ति का उदाहरण है। / Goodwill is an example of an intangible asset.
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यदि पूंजी ₹90,000 और आरक्षित निधि का हिस्सा ₹12,000 है तो कुल राशि कितनी होगी?
If capital is ₹90,000 and reserve share is ₹12,000 what is the total amount?
#accountancy
#deceased_partner_share
A ₹1,02,000
B ₹98,000
C ₹1,10,000
D ₹92,000
Explanation opens after your attempt
Correct Answer
A. ₹1,02,000
Explanation
Simple Explanation
दोनों राशियाँ जोड़ने पर ₹1,02,000 प्राप्त होता है। / Adding both amounts gives ₹1,02,000.
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मृत साझेदार के हिस्से में निवेश उतार-चढ़ाव निधि कब बाँटी जा सकती है?
When can investment fluctuation reserve be distributed?
#accountancy
#deceased_partner_share
A जब संभावित जोखिम न हो / When no expected risk exists
B हमेशा / Always
C कभी नहीं / Never
D केवल वर्षांत पर / Only at year end
Explanation opens after your attempt
Correct Answer
A. जब संभावित जोखिम न हो / When no expected risk exists
Explanation
Simple Explanation
जोखिम समाप्त होने पर वितरण किया जा सकता है। / It can be distributed when the risk ceases to exist.
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पिछले वर्ष का लाभ ₹1,08,000 था। मृत्यु 8 माह बाद हुई। अनुमानित लाभ कितना होगा?
Last year's profit was ₹1,08,000. Death occurred after 8 months. What is the estimated profit?
#accountancy
#deceased_partner_share
A ₹72,000
B ₹54,000
C ₹36,000
D ₹90,000
Explanation opens after your attempt
Correct Answer
A. ₹72,000
Explanation
Simple Explanation
₹1,08,000 × 8/12 = ₹72,000। / ₹1,08,000 × 8/12 = ₹72,000.
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मृत साझेदार के हिस्से की गणना में मृत्यु तिथि तक के लाभ क्यों लिए जाते हैं?
Why are profits up to the date of death considered?
#accountancy
#deceased_partner_share
A उसी अवधि का अधिकार होता है / Entitlement exists only for that period
B विलेख बंद हो जाता है / Deed closes
C पूंजी घटती है / Capital decreases
D बैंक नियम ऐसा कहते हैं / Bank rules require it
Explanation opens after your attempt
Correct Answer
A. उसी अवधि का अधिकार होता है / Entitlement exists only for that period
Explanation
Simple Explanation
अधिकार मृत्यु तिथि तक सीमित रहता है। / Entitlement is limited up to the date of death.
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यदि आरक्षित निधि ₹60,000 है और हिस्सेदारी 1/3 है तो हिस्सा कितना होगा?
If reserve is ₹60,000 and share is 1/3 what is the amount?
#accountancy
#deceased_partner_share
A ₹20,000
B ₹15,000
C ₹30,000
D ₹10,000
Explanation opens after your attempt
Correct Answer
A. ₹20,000
Explanation
Simple Explanation
₹60,000 का 1/3 भाग ₹20,000 है। / One-third of ₹60,000 is ₹20,000.
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मृत साझेदार के अंतिम खाते का शेष क्या दर्शाता है?
What does the closing balance of the deceased partner's account represent?
#accountancy
#deceased_partner_share
A देय राशि / Amount Due
B कुल बिक्री / Total Sales
C कुल खरीद / Total Purchases
D नकद शेष / Cash Balance
Explanation opens after your attempt
Correct Answer
A. देय राशि / Amount Due
Explanation
Simple Explanation
यह उत्तराधिकारी को देय अंतिम राशि बताता है। / It shows the final amount payable to the legal heir.
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यदि लाभ ₹80,000 है और हिस्सेदारी 1/4 है तो लाभ हिस्सा कितना होगा?
If profit is ₹80,000 and share is 1/4 what is the profit share?
#accountancy
#deceased_partner_share
A ₹20,000
B ₹25,000
C ₹15,000
D ₹10,000
Explanation opens after your attempt
Correct Answer
A. ₹20,000
Explanation
Simple Explanation
₹80,000 का 1/4 भाग ₹20,000 है। / One-fourth of ₹80,000 is ₹20,000.
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मृत साझेदार के हिस्से में पुनर्मूल्यांकन लाभ क्यों शामिल किया जाता है?
Why is revaluation profit included in a deceased partner's share?
#accountancy
#deceased_partner_share
A वह मृत्यु तक का भागीदार था / He was a partner till death
B वह नया साझेदार है / He is a new partner
C वह ऋणदाता है / He is a creditor
D वह ग्राहक है / He is a customer
Explanation opens after your attempt
Correct Answer
A. वह मृत्यु तक का भागीदार था / He was a partner till death
Explanation
Simple Explanation
मृत्यु तक की संपत्ति वृद्धि में उसका अधिकार होता है। / He has a right in asset appreciation up to death.
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A और B का लाभांश अनुपात 4:1 है। A की हिस्सेदारी कितनी है?
A and B share profits in the ratio 4:1. What is A's share?
#accountancy
#deceased_partner_share
A 4 / 5
B 1 / 5
C 3 / 5
D 2 / 5
Explanation opens after your attempt
Explanation
Simple Explanation
कुल अनुपात 5 है और A का भाग 4 है। / The total ratio is 5 and A's share is 4.
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