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bad debts reserve MCQ Questions for Class 12

bad debts reserve se related questions ko ek jagah revise karein. Har question me bilingual content, answer feedback aur explanation available hai.

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15 questions tagged with bad debts reserve.

Question 1/15 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

डूबत ऋण रिजर्व ₹72000 है और अतिरिक्त खराब ऋण ₹42000 हैं। पुराने साझेदार 4:5 में हैं। दूसरे साझेदार को कितना क्रेडिट होगा?

Bad Debts Reserve is ₹72000 and additional bad debts are ₹42000. Old partners share 4:5. How much will be credited to the second partner?

Explanation opens after your attempt
Correct Answer

A. ₹16667₹16667

Step 1

Concept

Distributable balance is ₹30000. Second partner share is ₹30000 × 5/9 = about ₹16667.

Step 2

Why this answer is correct

The correct answer is A. ₹16667 / ₹16667. Distributable balance is ₹30000. Second partner share is ₹30000 × 5/9 = about ₹16667.

Step 3

Exam Tip

बांटने योग्य शेष ₹30000 है। दूसरे साझेदार का हिस्सा ₹30000 × 5/9 = ₹16667 लगभग है।

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Question 2/15 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

डूबत ऋण रिजर्व ₹42000 है और वास्तविक खराब ऋण ₹18000 हैं। पुराने साझेदार 6:4 में हैं। दूसरे साझेदार को कितना क्रेडिट होगा?

Bad Debts Reserve is ₹42000 and actual bad debts are ₹18000. Old partners share 6:4. How much will be credited to the second partner?

Explanation opens after your attempt
Correct Answer

A. ₹9600₹9600

Step 1

Concept

Distributable balance is ₹24000. Second partner share is ₹24000 × 4/10 = ₹9600.

Step 2

Why this answer is correct

The correct answer is A. ₹9600 / ₹9600. Distributable balance is ₹24000. Second partner share is ₹24000 × 4/10 = ₹9600.

Step 3

Exam Tip

बांटने योग्य शेष ₹24000 है। दूसरे साझेदार का हिस्सा ₹24000 × 4/10 = ₹9600 है।

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Question 3/15 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

डूबत ऋण रिजर्व ₹68000 है। खराब ऋण ₹26000 निकले और नया प्रावधान अलग से बनाया जाएगा। पुराने साझेदारों में कितनी रिजर्व राशि बांटेगी?

Bad Debts Reserve is ₹68000. Bad debts of ₹26000 are found and new provision will be created separately. What reserve amount will be distributed among old partners?

Explanation opens after your attempt
Correct Answer

A. ₹42000₹42000

Step 1

Concept

Known bad debts are first deducted from the reserve. Remaining ₹42000 is distributed among old partners in old ratio.

Step 2

Why this answer is correct

The correct answer is A. ₹42000 / ₹42000. Known bad debts are first deducted from the reserve. Remaining ₹42000 is distributed among old partners in old ratio.

Step 3

Exam Tip

पहले ज्ञात खराब ऋण रिजर्व से घटाए जाते हैं। शेष ₹42000 पुराने साझेदारों में पुराने अनुपात से बांटा जाएगा।

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Question 4/15 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

डूबत ऋण रिजर्व ₹55000 है और वास्तविक अतिरिक्त खराब ऋण ₹73000 हैं। पुराने साझेदार 6:3 में हैं। पहले साझेदार पर अतिरिक्त डेबिट क्या होगा?

Bad Debts Reserve is ₹55000 and actual additional bad debts are ₹73000. Old partners share 6:3. What extra debit will be charged to first partner?

Explanation opens after your attempt
Correct Answer

A. ₹12000₹12000

Step 1

Concept

Bad debts exceed reserve by ₹18000. First partner share is ₹18000 × 6/9 = ₹12000.

Step 2

Why this answer is correct

The correct answer is A. ₹12000 / ₹12000. Bad debts exceed reserve by ₹18000. First partner share is ₹18000 × 6/9 = ₹12000.

Step 3

Exam Tip

खराब ऋण रिजर्व से ₹18000 अधिक हैं। पहले साझेदार का हिस्सा ₹18000 × 6/9 = ₹12000 है।

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Question 5/15 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 26

अ ब और स 2:3:5 में हैं। सामान्य रिजर्व ₹110000 और डूबत ऋण रिजर्व ₹40000 है। अतिरिक्त खराब ऋण ₹25000 हैं। स को कुल कितना क्रेडिट होगा?

A B and C share 2:3:5. General Reserve is ₹110000 and Bad Debts Reserve is ₹40000. Additional bad debts are ₹25000. What total will be credited to C?

Explanation opens after your attempt
Correct Answer

A. ₹62500₹62500

Step 1

Concept

Distributable amount is ₹110000 + ₹40000 - ₹25000 = ₹125000. C share is 5/10 so ₹62500 is credited.

Step 2

Why this answer is correct

The correct answer is A. ₹62500 / ₹62500. Distributable amount is ₹110000 + ₹40000 - ₹25000 = ₹125000. C share is 5/10 so ₹62500 is credited.

Step 3

Exam Tip

बांटने योग्य राशि ₹110000 + ₹40000 - ₹25000 = ₹125000 है। स का हिस्सा 5/10 है इसलिए ₹62500 क्रेडिट होगा।

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Question 6/15 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 26

डूबत ऋण रिजर्व ₹36000 है और वास्तविक खराब ऋण ₹15000 हैं। पुराने साझेदार 4:5 में हैं। दूसरे साझेदार को कितना क्रेडिट होगा?

Bad Debts Reserve is ₹36000 and actual bad debts are ₹15000. Old partners share 4:5. How much will be credited to the second partner?

Explanation opens after your attempt
Correct Answer

A. ₹11667₹11667

Step 1

Concept

Distributable balance is ₹21000. Second partner share is ₹21000 × 5/9 = about ₹11667.

Step 2

Why this answer is correct

The correct answer is A. ₹11667 / ₹11667. Distributable balance is ₹21000. Second partner share is ₹21000 × 5/9 = about ₹11667.

Step 3

Exam Tip

बांटने योग्य शेष ₹21000 है। दूसरे साझेदार का हिस्सा ₹21000 × 5/9 = ₹11667 लगभग है।

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Question 7/15 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 26

डूबत ऋण रिजर्व ₹52000 है। खराब ऋण ₹19000 निकले और शेष देनदारों पर नया प्रावधान अलग से बनाया जाएगा। पुराने साझेदारों में कितनी रिजर्व राशि बांटेगी?

Bad Debts Reserve is ₹52000. Bad debts of ₹19000 are found and new provision on remaining debtors will be created separately. What reserve amount will be distributed among old partners?

Explanation opens after your attempt
Correct Answer

A. ₹33000₹33000

Step 1

Concept

Known bad debts are first deducted from the reserve. Remaining ₹33000 is distributed among old partners in old ratio.

Step 2

Why this answer is correct

The correct answer is A. ₹33000 / ₹33000. Known bad debts are first deducted from the reserve. Remaining ₹33000 is distributed among old partners in old ratio.

Step 3

Exam Tip

पहले ज्ञात खराब ऋण रिजर्व से घटाए जाते हैं। शेष ₹33000 पुराने साझेदारों में पुराने अनुपात से बांटा जाएगा।

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Question 8/15 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 26

डूबत ऋण रिजर्व ₹48000 है और वास्तविक अतिरिक्त खराब ऋण ₹58000 हैं। पुराने साझेदार 4:1 में हैं। पहले साझेदार पर अतिरिक्त डेबिट क्या होगा?

Bad Debts Reserve is ₹48000 and actual additional bad debts are ₹58000. Old partners share 4:1. What extra debit will be charged to first partner?

Explanation opens after your attempt
Correct Answer

A. ₹8000₹8000

Step 1

Concept

Bad debts exceed reserve by ₹10000. First partner share is ₹10000 × 4/5 = ₹8000.

Step 2

Why this answer is correct

The correct answer is A. ₹8000 / ₹8000. Bad debts exceed reserve by ₹10000. First partner share is ₹10000 × 4/5 = ₹8000.

Step 3

Exam Tip

खराब ऋण रिजर्व से ₹10000 अधिक हैं। पहले साझेदार का हिस्सा ₹10000 × 4/5 = ₹8000 है।

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Question 9/15 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

डूबत ऋण रिजर्व ₹30000 है और वास्तविक खराब ऋण ₹12000 हैं। पुराने साझेदार 7:3 में हैं। पहले साझेदार को कितना क्रेडिट होगा?

Bad Debts Reserve is ₹30000 and actual bad debts are ₹12000. Old partners share 7:3. How much will be credited to the first partner?

Explanation opens after your attempt
Correct Answer

A. ₹12600₹12600

Step 1

Concept

Distributable balance is ₹18000. First partner share is ₹18000 × 7/10 = ₹12600.

Step 2

Why this answer is correct

The correct answer is A. ₹12600 / ₹12600. Distributable balance is ₹18000. First partner share is ₹18000 × 7/10 = ₹12600.

Step 3

Exam Tip

बांटने योग्य शेष ₹18000 है। पहले साझेदार का हिस्सा ₹18000 × 7/10 = ₹12600 है।

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Question 10/15 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

डूबत ऋण रिजर्व ₹45000 है। खराब ऋण ₹15000 निकले और शेष देनदारों पर नया प्रावधान अलग से बनाया जाएगा। पुराने साझेदारों में कितनी रिजर्व राशि बांटेगी?

Bad Debts Reserve is ₹45000. Bad debts of ₹15000 are found and new provision on remaining debtors will be created separately. What reserve amount will be distributed among old partners?

Explanation opens after your attempt
Correct Answer

A. ₹30000₹30000

Step 1

Concept

Known bad debts are first deducted from the reserve. Remaining ₹30000 is distributed among old partners in old ratio.

Step 2

Why this answer is correct

The correct answer is A. ₹30000 / ₹30000. Known bad debts are first deducted from the reserve. Remaining ₹30000 is distributed among old partners in old ratio.

Step 3

Exam Tip

पहले ज्ञात खराब ऋण रिजर्व से घटाए जाते हैं। शेष ₹30000 पुराने साझेदारों में पुराने अनुपात से बांटा जाएगा।

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Question 11/15 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

डूबत ऋण रिजर्व ₹32000 है और वास्तविक अतिरिक्त खराब ऋण ₹41000 हैं। पुराने साझेदार 3:2 में हैं। पहले साझेदार पर अतिरिक्त डेबिट क्या होगा?

Bad Debts Reserve is ₹32000 and actual additional bad debts are ₹41000. Old partners share 3:2. What extra debit will be charged to first partner?

Explanation opens after your attempt
Correct Answer

A. ₹5400₹5400

Step 1

Concept

Bad debts exceed reserve by ₹9000. First partner share is ₹9000 × 3/5 = ₹5400.

Step 2

Why this answer is correct

The correct answer is A. ₹5400 / ₹5400. Bad debts exceed reserve by ₹9000. First partner share is ₹9000 × 3/5 = ₹5400.

Step 3

Exam Tip

खराब ऋण रिजर्व से ₹9000 अधिक हैं। पहले साझेदार का हिस्सा ₹9000 × 3/5 = ₹5400 है।

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Question 12/15 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

डूबत ऋण रिजर्व ₹18000 है और वास्तविक खराब ऋण ₹25000 निकले। अतिरिक्त हानि कितनी होगी?

Bad Debts Reserve is ₹18000 and actual bad debts are ₹25000. What is the extra loss?

Explanation opens after your attempt
Correct Answer

A. ₹7000₹7000

Step 1

Concept

Actual bad debts exceed the reserve by ₹7000. This extra loss is debited to old partners in old ratio.

Step 2

Why this answer is correct

The correct answer is A. ₹7000 / ₹7000. Actual bad debts exceed the reserve by ₹7000. This extra loss is debited to old partners in old ratio.

Step 3

Exam Tip

वास्तविक खराब ऋण रिजर्व से ₹7000 अधिक हैं। यह अतिरिक्त हानि पुराने साझेदारों को पुराने अनुपात में डेबिट होगी।

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Question 13/15 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

अ ब और स पुराने साझेदार 2:5:3 में हैं। डूबत ऋण रिजर्व ₹50000 है और अतिरिक्त खराब ऋण ₹20000 हैं। पुराने साझेदारों में कितनी राशि बांटेगी?

A B and C are old partners sharing 2:5:3. Bad Debts Reserve is ₹50000 and additional bad debts are ₹20000. What amount will be distributed among old partners?

Explanation opens after your attempt
Correct Answer

C. ₹30000₹30000

Step 1

Concept

Additional bad debts are first adjusted against the reserve. The remaining ₹30000 is shared among old partners in old ratio.

Step 2

Why this answer is correct

The correct answer is C. ₹30000 / ₹30000. Additional bad debts are first adjusted against the reserve. The remaining ₹30000 is shared among old partners in old ratio.

Step 3

Exam Tip

पहले अतिरिक्त खराब ऋण रिजर्व से घटाए जाते हैं। बची राशि ₹30000 पुराने साझेदारों में पुराने अनुपात से बांटेगी।

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Question 14/15 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

अ और ब पुराने साझेदार 3:2 में हैं। डूबत ऋण रिजर्व ₹25000 है और कोई अतिरिक्त खराब ऋण नहीं है। अ को कितना क्रेडिट होगा?

A and B are old partners sharing 3:2. Bad Debts Reserve is ₹25000 and there are no additional bad debts. How much will be credited to A?

Explanation opens after your attempt
Correct Answer

A. ₹15000₹15000

Step 1

Concept

If there is no bad debt adjustment the reserve is shared like old profit. A share is ₹25000 × 3/5 = ₹15000.

Step 2

Why this answer is correct

The correct answer is A. ₹15000 / ₹15000. If there is no bad debt adjustment the reserve is shared like old profit. A share is ₹25000 × 3/5 = ₹15000.

Step 3

Exam Tip

कोई खराब ऋण समायोजन न हो तो रिजर्व पुराने लाभ की तरह बांटा जाता है। अ का हिस्सा ₹25000 × 3/5 = ₹15000 है।

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Question 15/15 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 26

अ और ब पुराने साझेदार 9:4 में हैं। डूबत ऋण रिजर्व ₹26000 है और कोई अतिरिक्त खराब ऋण नहीं है। अ को कितना क्रेडिट होगा?

A and B are old partners sharing 9:4. Bad Debts Reserve is ₹26000 and there are no additional bad debts. How much will be credited to A?

Explanation opens after your attempt
Correct Answer

A. ₹18000₹18000

Step 1

Concept

If there is no bad debt adjustment the reserve is shared like old profit. A share is ₹26000 × 9/13 = ₹18000.

Step 2

Why this answer is correct

The correct answer is A. ₹18000 / ₹18000. If there is no bad debt adjustment the reserve is shared like old profit. A share is ₹26000 × 9/13 = ₹18000.

Step 3

Exam Tip

यदि कोई खराब ऋण समायोजन नहीं है तो रिजर्व पुराने लाभ की तरह बांटा जाता है। अ का हिस्सा ₹26000 × 9/13 = ₹18000 है।

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