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contingency reserve MCQ Questions for Class 12

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

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26 questions tagged with contingency reserve.

Question 1/26 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

अ और ब 9:4 में हैं। आकस्मिकता रिजर्व ₹78000 और वास्तविक देयता ₹91000 है। ब पर अतिरिक्त हानि कितनी डेबिट होगी?

A and B share 9:4. Contingency Reserve is ₹78000 and actual liability is ₹91000. What extra loss will be debited to B?

Explanation opens after your attempt
Correct Answer

A. ₹4000₹4000

Step 1

Concept

Actual liability exceeds reserve by ₹13000. B share is ₹13000 × 4/13 = ₹4000.

Step 2

Why this answer is correct

The correct answer is A. ₹4000 / ₹4000. Actual liability exceeds reserve by ₹13000. B share is ₹13000 × 4/13 = ₹4000.

Step 3

Exam Tip

वास्तविक देयता रिजर्व से ₹13000 अधिक है। ब का हिस्सा ₹13000 × 4/13 = ₹4000 है।

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Question 2/26 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

अ ब और स 3:5:4 में हैं। आकस्मिकता रिजर्व ₹96000 है और वास्तविक देयता ₹36000 है। दूसरे साझेदार को कितना क्रेडिट होगा?

A B and C share 3:5:4. Contingency Reserve is ₹96000 and actual liability is ₹36000. How much will be credited to the second partner?

Explanation opens after your attempt
Correct Answer

A. ₹25000₹25000

Step 1

Concept

Distributable amount is ₹60000. Second partner share is 5/12 so it is ₹25000.

Step 2

Why this answer is correct

The correct answer is A. ₹25000 / ₹25000. Distributable amount is ₹60000. Second partner share is 5/12 so it is ₹25000.

Step 3

Exam Tip

बांटने योग्य राशि ₹60000 है। दूसरे साझेदार का हिस्सा 5/12 है इसलिए ₹25000 है।

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Question 3/26 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

आकस्मिकता रिजर्व ₹130000 है और संभावित देयता ₹154000 है। पुराने साझेदार 5:7 में हैं। दूसरे साझेदार की हानि कितनी होगी?

Contingency Reserve is ₹130000 and probable liability is ₹154000. Old partners share 5:7. What will be the second partner loss?

Explanation opens after your attempt
Correct Answer

A. ₹14000₹14000

Step 1

Concept

Liability exceeds reserve by ₹24000. Second partner share is ₹24000 × 7/12 = ₹14000.

Step 2

Why this answer is correct

The correct answer is A. ₹14000 / ₹14000. Liability exceeds reserve by ₹24000. Second partner share is ₹24000 × 7/12 = ₹14000.

Step 3

Exam Tip

देयता रिजर्व से ₹24000 अधिक है। दूसरे साझेदार का हिस्सा ₹24000 × 7/12 = ₹14000 है।

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Question 4/26 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 26

आकस्मिकता रिजर्व ₹120000 है। ज्ञात देयता ₹45000 और अतिरिक्त संभावित दावा ₹30000 है। पुराने साझेदार 5:3 में हैं। पहले साझेदार को कितना क्रेडिट होगा?

Contingency Reserve is ₹120000. Known liability is ₹45000 and additional probable claim is ₹30000. Old partners share 5:3. How much will be credited to the first partner?

Explanation opens after your attempt
Correct Answer

A. ₹28125₹28125

Step 1

Concept

Distributable amount is ₹120000 - ₹45000 - ₹30000 = ₹45000. First partner share is ₹45000 × 5/8 = ₹28125.

Step 2

Why this answer is correct

The correct answer is A. ₹28125 / ₹28125. Distributable amount is ₹120000 - ₹45000 - ₹30000 = ₹45000. First partner share is ₹45000 × 5/8 = ₹28125.

Step 3

Exam Tip

बांटने योग्य राशि ₹120000 - ₹45000 - ₹30000 = ₹45000 है। पहले साझेदार का हिस्सा ₹45000 × 5/8 = ₹28125 है।

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Question 5/26 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

आकस्मिकता संचय ₹96000 है। निश्चित देनदारी ₹56000 और पुराना अनुपात 6:4 है। पहले साझेदार का शेष हिस्सा कितना होगा?

Contingency Reserve is ₹96000. Fixed liability is ₹56000 and old ratio is 6:4. What is the first partner's share of balance?

Explanation opens after your attempt
Correct Answer

A. ₹24000

Step 1

Concept

Balance reserve is ₹40000 and the first partner's share is 6/10. So he will receive ₹24000.

Step 2

Why this answer is correct

The correct answer is A. ₹24000. Balance reserve is ₹40000 and the first partner's share is 6/10. So he will receive ₹24000.

Step 3

Exam Tip

शेष संचय ₹40000 है और पहले साझेदार का हिस्सा 6/10 है। इसलिए ₹24000 मिलेगा।

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Question 6/26 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

आकस्मिकता संचय ₹46000 है और वास्तविक देनदारी ₹58000 निकली। अतिरिक्त देनदारी का सही प्रभाव क्या होगा?

Contingency Reserve is ₹46000 and actual liability is found to be ₹58000. What is the correct effect of excess liability?

Explanation opens after your attempt
Correct Answer

A. ₹12000 पुनर्मूल्यांकन खाते में डेबिटDebit ₹12000 to Revaluation Account

Step 1

Concept

Liability exceeds the reserve by ₹12000. The excess part is recorded as revaluation loss.

Step 2

Why this answer is correct

The correct answer is A. ₹12000 पुनर्मूल्यांकन खाते में डेबिट / Debit ₹12000 to Revaluation Account. Liability exceeds the reserve by ₹12000. The excess part is recorded as revaluation loss.

Step 3

Exam Tip

देयता संचय से ₹12000 अधिक है। अतिरिक्त भाग पुनर्मूल्यांकन हानि के रूप में दर्ज होगा।

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Question 7/26 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

आकस्मिकता संचय ₹105000 है और अनुमानित देनदारी ₹65000 है। पुराने अनुपात 3:5 में पहले साझेदार का शेष हिस्सा कितना होगा?

Contingency Reserve is ₹105000 and estimated liability is ₹65000. In old ratio 3:5 what will be the first partner's share of balance?

Explanation opens after your attempt
Correct Answer

A. ₹15000

Step 1

Concept

Balance reserve is ₹40000 and the first partner's share is 3/8. So he will receive ₹15000.

Step 2

Why this answer is correct

The correct answer is A. ₹15000. Balance reserve is ₹40000 and the first partner's share is 3/8. So he will receive ₹15000.

Step 3

Exam Tip

शेष संचय ₹40000 है और पहले साझेदार का हिस्सा 3/8 है। इसलिए ₹15000 मिलेगा।

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

अ ब और स 5:3:2 में हैं। आकस्मिकता रिजर्व ₹70000 है और वास्तविक देयता ₹25000 है। दूसरे साझेदार को कितना क्रेडिट होगा?

A B and C share 5:3:2. Contingency Reserve is ₹70000 and actual liability is ₹25000. How much will be credited to the second partner?

Explanation opens after your attempt
Correct Answer

A. ₹13500₹13500

Step 1

Concept

Distributable amount is ₹45000. Second partner share is 3/10 so it is ₹13500.

Step 2

Why this answer is correct

The correct answer is A. ₹13500 / ₹13500. Distributable amount is ₹45000. Second partner share is 3/10 so it is ₹13500.

Step 3

Exam Tip

बांटने योग्य राशि ₹45000 है। दूसरे साझेदार का हिस्सा 3/10 है इसलिए ₹13500 है।

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Question 9/26 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 26

आकस्मिकता रिजर्व ₹105000 है और संभावित देयता ₹126000 है। पुराने साझेदार 2:5 में हैं। दूसरे साझेदार की हानि कितनी होगी?

Contingency Reserve is ₹105000 and probable liability is ₹126000. Old partners share 2:5. What will be the second partner loss?

Explanation opens after your attempt
Correct Answer

A. ₹15000₹15000

Step 1

Concept

Liability exceeds reserve by ₹21000. Second partner share is ₹21000 × 5/7 = ₹15000.

Step 2

Why this answer is correct

The correct answer is A. ₹15000 / ₹15000. Liability exceeds reserve by ₹21000. Second partner share is ₹21000 × 5/7 = ₹15000.

Step 3

Exam Tip

देयता रिजर्व से ₹21000 अधिक है। दूसरे साझेदार का हिस्सा ₹21000 × 5/7 = ₹15000 है।

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Question 10/26 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 26

आकस्मिकता संचय ₹75000 है। निश्चित देनदारी ₹45000 और पुराना अनुपात 4:1 है। दूसरे साझेदार का शेष हिस्सा कितना होगा?

Contingency Reserve is ₹75000. Fixed liability is ₹45000 and old ratio is 4:1. What is the second partner's share of balance?

Explanation opens after your attempt
Correct Answer

A. ₹6000

Step 1

Concept

Balance reserve is ₹30000 and the second partner's share is 1/5. So he will receive ₹6000.

Step 2

Why this answer is correct

The correct answer is A. ₹6000. Balance reserve is ₹30000 and the second partner's share is 1/5. So he will receive ₹6000.

Step 3

Exam Tip

शेष संचय ₹30000 है और दूसरे साझेदार का हिस्सा 1/5 है। इसलिए ₹6000 मिलेगा।

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Question 11/26 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 26

आकस्मिकता संचय ₹34000 है और वास्तविक देनदारी ₹41000 निकली। अतिरिक्त देनदारी का सही प्रभाव क्या होगा?

Contingency Reserve is ₹34000 and actual liability is found to be ₹41000. What is the correct effect of excess liability?

Explanation opens after your attempt
Correct Answer

A. ₹7000 पुनर्मूल्यांकन खाते में डेबिटDebit ₹7000 to Revaluation Account

Step 1

Concept

Liability exceeds the reserve by ₹7000. The excess part is recorded as revaluation loss.

Step 2

Why this answer is correct

The correct answer is A. ₹7000 पुनर्मूल्यांकन खाते में डेबिट / Debit ₹7000 to Revaluation Account. Liability exceeds the reserve by ₹7000. The excess part is recorded as revaluation loss.

Step 3

Exam Tip

देयता संचय से ₹7000 अधिक है। अतिरिक्त भाग पुनर्मूल्यांकन हानि के रूप में दर्ज होगा।

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

आकस्मिकता संचय ₹88000 है और अनुमानित देनदारी ₹52000 है। पुराने अनुपात 2:3 में पहले साझेदार का शेष हिस्सा कितना होगा?

Contingency Reserve is ₹88000 and estimated liability is ₹52000. In old ratio 2:3 what will be the first partner's share of balance?

Explanation opens after your attempt
Correct Answer

A. ₹14400

Step 1

Concept

Balance reserve is ₹36000 and the first partner's share is 2/5. So he will receive ₹14400.

Step 2

Why this answer is correct

The correct answer is A. ₹14400. Balance reserve is ₹36000 and the first partner's share is 2/5. So he will receive ₹14400.

Step 3

Exam Tip

शेष संचय ₹36000 है और पहले साझेदार का हिस्सा 2/5 है। इसलिए ₹14400 मिलेगा।

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Question 13/26 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

अ ब और स 4:4:2 में हैं। आकस्मिकता रिजर्व ₹50000 है और वास्तविक देयता ₹20000 है। पहले साझेदार को कितना क्रेडिट होगा?

A B and C share 4:4:2. Contingency Reserve is ₹50000 and actual liability is ₹20000. How much will be credited to first partner?

Explanation opens after your attempt
Correct Answer

A. ₹12000₹12000

Step 1

Concept

Distributable amount is ₹30000. First partner share is 4/10 so it is ₹12000.

Step 2

Why this answer is correct

The correct answer is A. ₹12000 / ₹12000. Distributable amount is ₹30000. First partner share is 4/10 so it is ₹12000.

Step 3

Exam Tip

बांटने योग्य राशि ₹30000 है। पहले साझेदार का हिस्सा 4/10 है इसलिए ₹12000 है।

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Question 14/26 Expert Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

आकस्मिकता रिजर्व ₹92000 है और संभावित देयता ₹110000 है। पुराने साझेदार 6:5 में हैं। दूसरे साझेदार की हानि कितनी होगी?

Contingency Reserve is ₹92000 and probable liability is ₹110000. Old partners share 6:5. What will be the second partner loss?

Explanation opens after your attempt
Correct Answer

C. ₹8182₹8182

Step 1

Concept

Liability exceeds reserve by ₹18000. Second partner share is ₹18000 × 5/11 = about ₹8182.

Step 2

Why this answer is correct

The correct answer is C. ₹8182 / ₹8182. Liability exceeds reserve by ₹18000. Second partner share is ₹18000 × 5/11 = about ₹8182.

Step 3

Exam Tip

देयता रिजर्व से ₹18000 अधिक है। दूसरे साझेदार का हिस्सा ₹18000 × 5/11 = ₹8182 लगभग है।

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Question 15/26 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

आकस्मिकता संचय ₹90000 है। संभावित देनदारी ₹52000 और पुराना अनुपात 3:2 है। पहले साझेदार का शेष हिस्सा क्या होगा?

Contingency Reserve is ₹90000. Expected liability is ₹52000 and old ratio is 3:2. What will be the first partner's share of balance?

Explanation opens after your attempt
Correct Answer

A. ₹22800

Step 1

Concept

Balance reserve is ₹38000 and first partner's share is 3/5. So he will get ₹22800.

Step 2

Why this answer is correct

The correct answer is A. ₹22800. Balance reserve is ₹38000 and first partner's share is 3/5. So he will get ₹22800.

Step 3

Exam Tip

शेष संचय ₹38000 है और पहले साझेदार का हिस्सा 3/5 है। इसलिए ₹22800 मिलेगा।

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Question 16/26 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

आकस्मिकता संचय ₹28000 है और देनदारी ₹35000 निश्चित हुई। अतिरिक्त देनदारी का सही प्रभाव क्या होगा?

Contingency Reserve is ₹28000 and liability is fixed at ₹35000. What is the correct effect of excess liability?

Explanation opens after your attempt
Correct Answer

A. ₹7000 पुनर्मूल्यांकन खाते में डेबिट₹7000 debit to Revaluation Account

Step 1

Concept

The liability exceeds the reserve by ₹7000. The excess is a loss of the firm and goes to Revaluation Account.

Step 2

Why this answer is correct

The correct answer is A. ₹7000 पुनर्मूल्यांकन खाते में डेबिट / ₹7000 debit to Revaluation Account. The liability exceeds the reserve by ₹7000. The excess is a loss of the firm and goes to Revaluation Account.

Step 3

Exam Tip

देनदारी संचय से ₹7000 अधिक है। अतिरिक्त राशि फर्म की हानि है और पुनर्मूल्यांकन खाते में जाती है।

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Question 17/26 Hard Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

आकस्मिकता संचय ₹64000 है और संभावित देनदारी ₹40000 है। ए और बी का अनुपात 3:5 है। बी को शेष संचय में कितना मिलेगा?

Contingency Reserve is ₹64000 and expected liability is ₹40000. A and B share in 3:5. How much will B get from remaining reserve?

Explanation opens after your attempt
Correct Answer

A. ₹15000

Step 1

Concept

Remaining reserve is ₹24000. B's share is 5/8 which is ₹15000.

Step 2

Why this answer is correct

The correct answer is A. ₹15000. Remaining reserve is ₹24000. B's share is 5/8 which is ₹15000.

Step 3

Exam Tip

शेष संचय ₹24000 है। बी का हिस्सा 5/8 यानी ₹15000 है।

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Question 18/26 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

अ ब और स 4:3:2 में हैं। आकस्मिकता रिजर्व ₹90000 है और देयता ₹18000 है। ब को कितना क्रेडिट होगा?

A B and C share 4:3:2. Contingency Reserve is ₹90000 and liability is ₹18000. How much will be credited to B?

Explanation opens after your attempt
Correct Answer

B. ₹24000₹24000

Step 1

Concept

Distributable amount is ₹90000 - ₹18000 = ₹72000. B share is 3/9 which is ₹24000.

Step 2

Why this answer is correct

The correct answer is B. ₹24000 / ₹24000. Distributable amount is ₹90000 - ₹18000 = ₹72000. B share is 3/9 which is ₹24000.

Step 3

Exam Tip

बांटने योग्य राशि ₹90000 - ₹18000 = ₹72000 है। ब का हिस्सा 3/9 यानी ₹24000 है।

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Question 19/26 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

पुराने साझेदार अ और ब 11:4 में हैं। आकस्मिकता रिजर्व ₹75000 है और कोई ज्ञात देयता नहीं है। ब को कितना क्रेडिट होगा?

Old partners A and B share 11:4. Contingency Reserve is ₹75000 and there is no known liability. How much will be credited to B?

Explanation opens after your attempt
Correct Answer

B. ₹20000₹20000

Step 1

Concept

When there is no liability Contingency Reserve is shared like old profit. B share is ₹75000 × 4/15 = ₹20000.

Step 2

Why this answer is correct

The correct answer is B. ₹20000 / ₹20000. When there is no liability Contingency Reserve is shared like old profit. B share is ₹75000 × 4/15 = ₹20000.

Step 3

Exam Tip

कोई देयता न हो तो आकस्मिकता रिजर्व पुराने लाभ की तरह बांटा जाता है। ब का हिस्सा ₹75000 × 4/15 = ₹20000 है।

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Question 20/26 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

आकस्मिकता रिजर्व ₹46000 है और वास्तविक देयता ₹59000 है। अतिरिक्त हानि कितनी होगी?

Contingency Reserve is ₹46000 and actual liability is ₹59000. What is the extra loss?

Explanation opens after your attempt
Correct Answer

A. ₹13000₹13000

Step 1

Concept

Actual liability exceeds reserve by ₹13000. This extra loss is debited to old partners.

Step 2

Why this answer is correct

The correct answer is A. ₹13000 / ₹13000. Actual liability exceeds reserve by ₹13000. This extra loss is debited to old partners.

Step 3

Exam Tip

वास्तविक देयता रिजर्व से ₹13000 अधिक है। यह अतिरिक्त हानि पुराने साझेदारों को डेबिट होगी।

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Question 21/26 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

आकस्मिकता रिजर्व ₹82000 है और अपेक्षित देयता ₹27000 है। पुराने साझेदारों में कितनी राशि बांटेगी?

Contingency Reserve is ₹82000 and expected liability is ₹27000. What amount will be distributed among old partners?

Explanation opens after your attempt
Correct Answer

C. ₹55000₹55000

Step 1

Concept

Expected liability is deducted first. Remaining ₹55000 is distributed among old partners.

Step 2

Why this answer is correct

The correct answer is C. ₹55000 / ₹55000. Expected liability is deducted first. Remaining ₹55000 is distributed among old partners.

Step 3

Exam Tip

पहले अपेक्षित देयता घटाई जाती है। बची राशि ₹55000 पुराने साझेदारों में बांटी जाती है।

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Question 22/26 Easy Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

आकस्मिकता संचय ₹50000 है और संभावित देनदारी ₹38000 है। पुराने साझेदारों में कितना शेष जाएगा?

Contingency Reserve is ₹50000 and expected liability is ₹38000. How much balance will go to old partners?

Explanation opens after your attempt
Correct Answer

A. ₹12000

Step 1

Concept

₹38000 will be kept for liability. Balance ₹12000 will be shared among old partners.

Step 2

Why this answer is correct

The correct answer is A. ₹12000. ₹38000 will be kept for liability. Balance ₹12000 will be shared among old partners.

Step 3

Exam Tip

₹38000 देनदारी के लिए रखा जाएगा। शेष ₹12000 पुराने साझेदारों में बांटा जाएगा।

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Question 23/26 Easy Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 27

आकस्मिकता संचय प्रवेश पर सामान्यतः कैसे माना जाता है यदि कोई विशेष देनदारी नहीं है?

How is Contingency Reserve usually treated on admission if there is no specific liability?

Explanation opens after your attempt
Correct Answer

A. संचित लाभ की तरहLike accumulated profit

Step 1

Concept

If no specific liability exists Contingency Reserve is treated as old profit. It is distributed among old partners.

Step 2

Why this answer is correct

The correct answer is A. संचित लाभ की तरह / Like accumulated profit. If no specific liability exists Contingency Reserve is treated as old profit. It is distributed among old partners.

Step 3

Exam Tip

विशेष देनदारी न होने पर आकस्मिकता संचय पुराना लाभ माना जाता है। इसे पुराने साझेदारों में बांटा जाता है।

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Question 24/26 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 26

आकस्मिकता रिजर्व ₹25000 है और वास्तविक देयता ₹31000 है। अतिरिक्त हानि कितनी होगी?

Contingency Reserve is ₹25000 and actual liability is ₹31000. What is the extra loss?

Explanation opens after your attempt
Correct Answer

A. ₹6000₹6000

Step 1

Concept

Actual liability exceeds reserve by ₹6000. This extra loss is debited to old partners.

Step 2

Why this answer is correct

The correct answer is A. ₹6000 / ₹6000. Actual liability exceeds reserve by ₹6000. This extra loss is debited to old partners.

Step 3

Exam Tip

वास्तविक देयता रिजर्व से ₹6000 अधिक है। यह अतिरिक्त हानि पुराने साझेदारों को डेबिट होगी।

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Question 25/26 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 26

आकस्मिकता रिजर्व ₹58000 है और अपेक्षित देयता ₹18000 है। पुराने साझेदारों में कितनी राशि बांटेगी?

Contingency Reserve is ₹58000 and expected liability is ₹18000. What amount will be distributed among old partners?

Explanation opens after your attempt
Correct Answer

C. ₹40000₹40000

Step 1

Concept

Expected liability is deducted first. Remaining ₹40000 is distributed among old partners.

Step 2

Why this answer is correct

The correct answer is C. ₹40000 / ₹40000. Expected liability is deducted first. Remaining ₹40000 is distributed among old partners.

Step 3

Exam Tip

पहले अपेक्षित देयता घटाई जाती है। बची राशि ₹40000 पुराने साझेदारों में बांटी जाएगी।

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Question 26/26 Medium Accountancy Reconstitution - Admission of a Partner Reserves Class 12 Level 25

अ और ब पुराने साझेदार 5:2 में हैं। आकस्मिकता रिजर्व ₹49000 है और कोई ज्ञात देयता नहीं है। ब को कितना क्रेडिट होगा?

A and B are old partners sharing 5:2. Contingency Reserve is ₹49000 and there is no known liability. How much will be credited to B?

Explanation opens after your attempt
Correct Answer

B. ₹14000₹14000

Step 1

Concept

When there is no liability Contingency Reserve is shared like accumulated profit in old ratio. B share is ₹49000 × 2/7 = ₹14000.

Step 2

Why this answer is correct

The correct answer is B. ₹14000 / ₹14000. When there is no liability Contingency Reserve is shared like accumulated profit in old ratio. B share is ₹49000 × 2/7 = ₹14000.

Step 3

Exam Tip

कोई देयता न हो तो आकस्मिकता रिजर्व संचित लाभ की तरह पुराने अनुपात में बांटा जाता है। ब का हिस्सा ₹49000 × 2/7 = ₹14000 है।

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