Class 12 closing business MCQ Questions

Question 181/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

बिक्री से प्राप्त नकद साकारण खाते में कहाँ दर्ज होता है?

Where is cash received from asset sale recorded?

Explanation opens after your attempt

Correct Answer

A. क्रेडिट पक्षCredit side

Explanation

Simple Explanation

प्राप्ति क्रेडिट में दर्ज होती है। / Receipt is recorded on credit side.

Open Question Page

Question 182/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

साझेदारी संबंध विघटन के बाद क्या होता है?

What happens to partnership relation after dissolution?

Explanation opens after your attempt

Correct Answer

A. समाप्त हो जाता हैIt ends

Explanation

Simple Explanation

फर्म के साथ संबंध भी समाप्त होता है। / The partnership relation also ends.

Open Question Page

Question 183/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

₹15000 में स्टॉक बेचने पर प्राप्ति कितनी होगी?

If stock is sold for ₹15000 what is the receipt?

Explanation opens after your attempt

Correct Answer

A. ₹15000

Explanation

Simple Explanation

बिक्री मूल्य ही प्राप्ति है। / Sale value is the receipt.

Open Question Page

Question 184/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

पूंजी खाते कब बंद होते हैं?

When are capital accounts closed?

Explanation opens after your attempt

Correct Answer

A. अंतिम निपटान परAt final settlement

Explanation

Simple Explanation

अंतिम भुगतान के बाद बंद होते हैं। / They close after final settlement.

Open Question Page

Question 185/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन का मुख्य उद्देश्य क्या है?

What is the main objective of dissolution?

Explanation opens after your attempt

Correct Answer

A. सभी खातों का निपटानSettlement of all accounts

Explanation

Simple Explanation

सभी खातों का अंतिम निपटान किया जाता है। / All accounts are finally settled.

Open Question Page

Question 186/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

₹5000 की देनदारी चुकाने पर नकद पर क्या प्रभाव होगा?

What is the effect on cash when a liability of ₹5000 is paid?

Explanation opens after your attempt

Correct Answer

A. ₹5000 कम होगाDecrease by ₹5000

Explanation

Simple Explanation

भुगतान से नकद घटता है। / Payment decreases cash.

Open Question Page

Question 187/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

कौन सी परिसंपत्ति सामान्यतः साकारण खाते में नहीं जाती?

Which asset generally is not transferred to Realisation Account?

Explanation opens after your attempt

Correct Answer

A. नकदCash

Explanation

Simple Explanation

नकद अलग रखा जाता है। / Cash is kept separately.

Open Question Page

Question 188/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

साकारण खाते का परिणाम क्या होता है?

What is the outcome of Realisation Account?

Explanation opens after your attempt

Correct Answer

A. लाभ या हानिProfit or loss

Explanation

Simple Explanation

इससे अंतिम लाभ या हानि ज्ञात होती है। / It reveals final profit or loss.

Open Question Page

Question 189/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन के बाद शेष नकद किसे मिलता है?

Who receives the remaining cash after dissolution?

Explanation opens after your attempt

Correct Answer

A. भागीदारPartners

Explanation

Simple Explanation

शेष राशि भागीदारों को दी जाती है। / Remaining balance is paid to partners.

Open Question Page

Question 190/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

स्टॉक की बिक्री राशि कहाँ दर्ज की जाती है?

Where is stock sale amount recorded?

Explanation opens after your attempt

Correct Answer

A. साकारण खाते के क्रेडिट मेंCredit of Realisation Account

Explanation

Simple Explanation

बिक्री प्राप्ति क्रेडिट की जाती है। / Sale proceeds are credited.

Open Question Page

Question 191/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

फर्म के समापन के बाद उसका अस्तित्व क्या रहता है?

What happens to the firm's existence after closure?

Explanation opens after your attempt

Correct Answer

A. समाप्त हो जाता हैIt ends

Explanation

Simple Explanation

विघटन से फर्म समाप्त हो जाती है। / Dissolution ends the firm.

Open Question Page

Question 192/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन व्यय किस खाते में दर्ज होते हैं?

Dissolution expenses are recorded in which account?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

विघटन व्यय साकारण खाते में डेबिट होते हैं। / Dissolution expenses are debited to Realisation Account.

Open Question Page

Question 193/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

मशीन ₹12000 में बेचने पर कितनी राशि प्राप्त होगी?

If machinery is sold for ₹12000 how much cash is received?

Explanation opens after your attempt

Correct Answer

A. ₹12000

Explanation

Simple Explanation

बिक्री मूल्य ही प्राप्त नकद होता है। / Sale value equals cash received.

Open Question Page

Question 194/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

नकद शेष सामान्यतः किस खाते में स्थानांतरित नहीं किया जाता?

Cash balance is generally not transferred to which account?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

नकद अलग ही रखा जाता है। / Cash is retained separately.

Open Question Page

Question 195/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

साकारण हानि का वितरण कैसे होता है?

How is realisation loss distributed?

Explanation opens after your attempt

Correct Answer

A. भागीदारों मेंAmong partners

Explanation

Simple Explanation

हानि पूंजी खातों में बांटी जाती है। / Loss is distributed through capital accounts.

Open Question Page

Question 196/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

साकारण लाभ किसे दिया जाता है?

To whom is realisation profit transferred?

Explanation opens after your attempt

Correct Answer

A. भागीदारों के पूंजी खातेPartners' capital accounts

Explanation

Simple Explanation

लाभ लाभांश अनुपात में बांटा जाता है। / Profit is shared in profit-sharing ratio.

Open Question Page

Question 197/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन पर सबसे पहले किसका भुगतान किया जाता है?

Who is paid first on dissolution?

Explanation opens after your attempt

Correct Answer

A. बाहरी देनदारExternal liabilities

Explanation

Simple Explanation

बाहरी दावों को प्राथमिकता दी जाती है। / External claims get priority.

Open Question Page

Question 198/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

परिसंपत्तियों को नकद में बदलने की प्रक्रिया क्या कहलाती है?

What is the process of converting assets into cash called?

Explanation opens after your attempt

Correct Answer

A. साकारणRealisation

Explanation

Simple Explanation

परिसंपत्तियों की बिक्री से नकद प्राप्त किया जाता है। / Assets are sold to realize cash.

Open Question Page

Question 199/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन पर कौन सा खाता तैयार किया जाता है?

Which account is prepared on dissolution?

Explanation opens after your attempt

Correct Answer

A. साकारण खाताRealisation Account

Explanation

Simple Explanation

साकारण खाता लाभ या हानि ज्ञात करता है। / Realisation Account determines profit or loss.

Open Question Page

Question 200/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

फर्म के विघटन का अर्थ क्या है?

What is meant by dissolution of a firm?

Explanation opens after your attempt

Correct Answer

A. फर्म का समापनClosure of firm

Explanation

Simple Explanation

विघटन में फर्म का अस्तित्व समाप्त हो जाता है। यह मूल अवधारणा है। / In dissolution the firm's existence ends. It is a basic concept.

Open Question Page

Question 201/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय बाहरी देनदारियों के भुगतान के बाद अगली प्राथमिकता किसकी होती है?

After paying external liabilities at dissolution whose claim gets priority next?

Explanation opens after your attempt

Correct Answer

A. भागीदारों के ऋणPartners' loans

Explanation

Simple Explanation

बाहरी देनदारियों के बाद भागीदारों के ऋण चुकाए जाते हैं। यह भुगतान क्रम का महत्वपूर्ण नियम है। / After external liabilities partners' loans are paid. This is an important settlement order rule.

Open Question Page

Question 202/300 Easy Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि एक परिसंपत्ति की पुस्तकीय कीमत ₹10000 और बिक्री मूल्य ₹13000 हो तो अंतर क्या कहलाएगा?

If an asset has a book value of ₹10000 and is sold for ₹13000 what is the difference called?

Explanation opens after your attempt

Correct Answer

A. साकारण लाभRealisation profit

Explanation

Simple Explanation

बिक्री मूल्य पुस्तकीय मूल्य से अधिक होने पर लाभ होता है। यह साकारण लाभ कहलाता है। / When sale value exceeds book value a profit arises. It is called realisation profit.

Open Question Page