Concept-wise Practice

additional-provision MCQ Questions for Class 12

additional-provision se related questions ko ek jagah revise karein. Har question me bilingual content, answer feedback aur explanation available hai.

Practice Questions

3 questions tagged with additional-provision.

कौन सी मद पुनर्मूल्यांकन खाते के क्रेडिट पक्ष में नहीं आती?

Which item does not appear on the credit side of Revaluation Account?

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Correct Answer

A. देनदारों पर अतिरिक्त प्रावधानAdditional provision on debtors

Step 1

Concept

Additional provision reduces realizable debtors so it is a loss. It is debited and not credited.

Step 2

Why this answer is correct

The correct answer is A. देनदारों पर अतिरिक्त प्रावधान / Additional provision on debtors. Additional provision reduces realizable debtors so it is a loss. It is debited and not credited.

Step 3

Exam Tip

अतिरिक्त प्रावधान देनदारों की वसूली घटाता है इसलिए हानि है। इसे क्रेडिट नहीं बल्कि डेबिट किया जाता है।

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निवेश ₹70000 पर 10 प्रतिशत घटाए गए और देनदारों पर अतिरिक्त प्रावधान ₹3000 बनाया गया। कुल पुनर्मूल्यांकन हानि कितनी होगी?

Investments of ₹70000 are reduced by 10 percent and additional provision on debtors of ₹3000 is created. What is the total revaluation loss?

Explanation opens after your attempt
Correct Answer

A. ₹10000

Step 1

Concept

Decrease in investments is ₹7000 and additional provision ₹3000 is a loss. Total loss will be ₹10000.

Step 2

Why this answer is correct

The correct answer is A. ₹10000. Decrease in investments is ₹7000 and additional provision ₹3000 is a loss. Total loss will be ₹10000.

Step 3

Exam Tip

निवेश में कमी ₹7000 और अतिरिक्त प्रावधान ₹3000 हानि है। कुल हानि ₹10000 होगी।

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यदि देनदारों पर ₹1500 का अतिरिक्त संदिग्ध ऋण प्रावधान बनाया गया तो यह क्या है?

If an additional provision for doubtful debts of ₹1500 is created on debtors then what is it?

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Correct Answer

B. हानिLoss

Step 1

Concept

Additional provision reduces the realizable amount of debtors so it is a loss. Debit additional provision.

Step 2

Why this answer is correct

The correct answer is B. हानि / Loss. Additional provision reduces the realizable amount of debtors so it is a loss. Debit additional provision.

Step 3

Exam Tip

अतिरिक्त प्रावधान देनदारों की वसूल राशि कम करता है इसलिए हानि है। परीक्षा में अतिरिक्त प्रावधान को डेबिट करें।

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