Question 1/7
Expert Accountancy
Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 39
मृत साझेदार के लाभ हिस्से की गणना का मूल नियम क्या है?
What is the fundamental rule for calculating the deceased partner’s profit share?
#core_rule
A मृत्यु तिथि तक का लाभ लेना
B पूरे वर्ष का लाभ लेना
C भविष्य लाभ जोड़ना
D केवल नकद लाभ लेना
Explanation opens after your attempt
Correct Answer
A. मृत्यु तिथि तक का लाभ लेना
Step 1
Concept
Only profit earned up to the date of death is included.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु तिथि तक का लाभ लेना. Only profit earned up to the date of death is included.
Step 3
Exam Tip
केवल मृत्यु तिथि तक अर्जित लाभ शामिल किया जाता है।
Login to save your score, XP, coins and progress.
Question 2/7
Expert Accountancy
Reconstitution - Retirement or Death of a Partner Deceased Partner’s Share Class 12 Level 38
मृत साझेदार के लाभ हिस्से की गणना में मूल नियम क्या है?
What is the basic rule in calculating a deceased partner's profit share?
#core_rule
A मृत्यु तिथि तक का लाभ
B पूरे वर्ष का लाभ
C भविष्य का लाभ
D केवल नकद लाभ
Explanation opens after your attempt
Correct Answer
A. मृत्यु तिथि तक का लाभ
Step 1
Concept
Only profit earned up to the date of death is considered.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु तिथि तक का लाभ. Only profit earned up to the date of death is considered.
Step 3
Exam Tip
केवल मृत्यु तिथि तक अर्जित लाभ ही लिया जाता है।
Login to save your score, XP, coins and progress.
Question 3/7
Expert Accountancy
Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34
कथन है कि अवकाशग्रहण साझेदार ऋण खाता फर्म की देनदारी है और ब्याज charge against profit है। यह कथन कैसा है?
The statement says retiring partner loan account is a liability of the firm and interest is charge against profit. How is this statement?
#partners-loan
#assertion
#core-rule
A सही / Correct
B गलत / Incorrect
C केवल मृत्यु पर सही / Correct only on death
D केवल सद्भावना पर सही / Correct only for goodwill
Explanation opens after your attempt
Correct Answer
A. सही / Correct
Step 1
Concept
Loan account is a liability for unpaid amount due. Interest on it is an expense of the firm.
Step 2
Why this answer is correct
The correct answer is A. सही / Correct. Loan account is a liability for unpaid amount due. Interest on it is an expense of the firm.
Step 3
Exam Tip
ऋण खाता unpaid देय राशि की देनदारी है। उस पर ब्याज फर्म का खर्च होता है।
Login to save your score, XP, coins and progress.
Question 4/7
Medium Accountancy
Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35
कथन है कि अवकाशग्रहण साझेदार ऋण खाता देनदारी है और भुगतान पर नामे होता है। यह कथन कैसा है?
The statement says retiring partner loan account is a liability and is debited on payment. How is this statement?
#partners-loan
#assertion
#core-rule
A सही / Correct
B गलत / Incorrect
C केवल सद्भावना में सही / Correct only in goodwill
D केवल बिक्री में सही / Correct only in sales
Explanation opens after your attempt
Correct Answer
A. सही / Correct
Step 1
Concept
Loan account is a liability of the firm. Payment reduces liability so loan account is debited.
Step 2
Why this answer is correct
The correct answer is A. सही / Correct. Loan account is a liability of the firm. Payment reduces liability so loan account is debited.
Step 3
Exam Tip
ऋण खाता फर्म की देनदारी है। भुगतान से देनदारी घटती है इसलिए ऋण खाता नामे किया जाता है।
Login to save your score, XP, coins and progress.
Question 5/7
Medium Accountancy
Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34
कथन है कि अवकाशग्रहण साझेदार ऋण खाता फर्म की देनदारी है और भुगतान पर नामे होता है। यह कथन कैसा है?
The statement says retiring partner loan account is a liability of the firm and is debited on payment. How is this statement?
#partners-loan
#assertion
#core-rule
A सही / Correct
B गलत / Incorrect
C केवल सद्भावना में सही / Correct only in goodwill
D केवल मृत्यु में गलत / Incorrect only in death
Explanation opens after your attempt
Correct Answer
A. सही / Correct
Step 1
Concept
Loan account is a liability of the firm. Payment reduces liability so loan account is debited.
Step 2
Why this answer is correct
The correct answer is A. सही / Correct. Loan account is a liability of the firm. Payment reduces liability so loan account is debited.
Step 3
Exam Tip
ऋण खाता फर्म की देनदारी है। भुगतान देनदारी घटाता है इसलिए ऋण खाता नामे होता है।
Login to save your score, XP, coins and progress.
Question 6/7
Expert Accountancy
Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33
कथन है कि अवकाशग्रहण साझेदार का सद्भावना अधिकार पुराने अनुपात से और भार लाभ प्राप्ति अनुपात से तय होता है। यह कथन कैसा है?
The statement says retiring partner goodwill entitlement is decided by old ratio and burden by gaining ratio. How is this statement?
#goodwill
#assertion
#core-rule
A सही / Correct
B गलत / Incorrect
C केवल मृत्यु पर सही / Correct only on death
D केवल निजी भुगतान पर सही / Correct only in private payment
Explanation opens after your attempt
Correct Answer
A. सही / Correct
Step 1
Concept
This is the main rule of goodwill adjustment. Entitlement is linked with old share and burden with actual gain.
Step 2
Why this answer is correct
The correct answer is A. सही / Correct. This is the main rule of goodwill adjustment. Entitlement is linked with old share and burden with actual gain.
Step 3
Exam Tip
यह सद्भावना समायोजन का मुख्य नियम है। अधिकार पुराने हिस्से से और भार वास्तविक लाभ से जुड़ा होता है।
Login to save your score, XP, coins and progress.
Question 7/7
Expert Accountancy
Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 31
कथन है कि अवकाशग्रहण साझेदार का सद्भावना हिस्सा पुराने अनुपात से निकलता है और भार लाभ प्राप्ति अनुपात से बंटता है। यह कथन कैसा है?
The statement says the retiring partner goodwill share is calculated by old ratio and the burden is distributed by gaining ratio. How is this statement?
#goodwill
#assertion
#core-rule
A सही है / Correct
B गलत है / Incorrect
C केवल निजी भुगतान में सही है / Correct only in private payment
D केवल जब सद्भावना शून्य हो / Only when goodwill is zero
Explanation opens after your attempt
Correct Answer
A. सही है / Correct
Step 1
Concept
Old ratio is used to calculate entitlement and gaining ratio is used to distribute burden. This is the main rule of retirement goodwill adjustment.
Step 2
Why this answer is correct
The correct answer is A. सही है / Correct. Old ratio is used to calculate entitlement and gaining ratio is used to distribute burden. This is the main rule of retirement goodwill adjustment.
Step 3
Exam Tip
पुराना अनुपात अधिकार निकालने के लिए और लाभ प्राप्ति अनुपात भार बांटने के लिए उपयोग होता है। यही अवकाशग्रहण सद्भावना समायोजन का मुख्य नियम है।
Login to save your score, XP, coins and progress.
