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A. मृत साझेदार का पूंजी खाता/Deceased partner's capital account
Step 1
Concept
The profit share becomes due to the deceased partner. It is credited to the capital account.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार का पूंजी खाता / Deceased partner's capital account. The profit share becomes due to the deceased partner. It is credited to the capital account.
Step 3
Exam Tip
लाभ का हिस्सा मृत साझेदार के देय अधिकार का भाग होता है। इसे पूंजी खाते में जोड़ा जाता है।
मृत साझेदार के प्रतिनिधि ऋण खाते में ₹148000 शेष है। छह महीने बाद ₹48000 चुकाए गए और शेष छह महीने तक बकाया रहा। आठ प्रतिशत वार्षिक दर से कुल ब्याज कितना होगा?
Interest is charged on ₹148000 for six months and on ₹100000 for the next six months. Exam tip: apply the same rule to executor's loan account.
Step 2
Why this answer is correct
The correct answer is A. ₹9920. Interest is charged on ₹148000 for six months and on ₹100000 for the next six months. Exam tip: apply the same rule to executor's loan account.
Step 3
Exam Tip
छह महीने ₹148000 पर और अगले छह महीने ₹100000 पर ब्याज लगेगा। परीक्षा में प्रतिनिधि ऋण खाते पर भी वही नियम लागू करें।
The deceased partner amount is payable to his executor. If payment is deferred it is kept in executor loan account.
Step 2
Why this answer is correct
The correct answer is A. उत्तराधिकारी ऋण खाता / Executor loan account. The deceased partner amount is payable to his executor. If payment is deferred it is kept in executor loan account.
Step 3
Exam Tip
मृत साझेदार की राशि उसके उत्तराधिकारी को देय होती है। भुगतान स्थगित हो तो इसे उत्तराधिकारी ऋण खाते में रखते हैं।
Interest is charged on ₹132000 for six months and on ₹60000 for the next six months. Exam tip: apply the same loan rule to executor's account.
Step 2
Why this answer is correct
The correct answer is A. ₹5760. Interest is charged on ₹132000 for six months and on ₹60000 for the next six months. Exam tip: apply the same loan rule to executor's account.
Step 3
Exam Tip
छह महीने ₹132000 पर और अगले छह महीने ₹60000 पर ब्याज लगेगा। परीक्षा में मृत साझेदार के प्रतिनिधि पर भी वही ऋण नियम लगाएं।
A. मृत साझेदार के प्रतिनिधि को/To the deceased partner's executor
Step 1
Concept
The loan is payable to the executor so interest is also payable to the executor. Exam tip: keep the recipient of principal and interest the same.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार के प्रतिनिधि को / To the deceased partner's executor. The loan is payable to the executor so interest is also payable to the executor. Exam tip: keep the recipient of principal and interest the same.
Step 3
Exam Tip
ऋण प्रतिनिधि को देय है इसलिए ब्याज भी उसी को देय होगा। परीक्षा में मूल राशि और ब्याज का प्राप्तकर्ता समान रखें।
The unpaid amount of a deceased partner is payable to the executor. Exam tip: treat Executor's Loan Account as a liability.
Step 2
Why this answer is correct
The correct answer is A. प्रतिनिधि ऋण खाता / Executor's Loan Account. The unpaid amount of a deceased partner is payable to the executor. Exam tip: treat Executor's Loan Account as a liability.
Step 3
Exam Tip
मृत साझेदार की बकाया राशि उसके प्रतिनिधि को देय होती है। परीक्षा में प्रतिनिधि ऋण खाता दायित्व मानें।
The deceased partner amount is payable to his executor. If not paid immediately it is kept in executor loan account.
Step 2
Why this answer is correct
The correct answer is A. उत्तराधिकारी ऋण खाता / Executor loan account. The deceased partner amount is payable to his executor. If not paid immediately it is kept in executor loan account.
Step 3
Exam Tip
मृत साझेदार की राशि उसके उत्तराधिकारी को देय होती है। तुरंत भुगतान न होने पर उसे उत्तराधिकारी ऋण खाते में रखते हैं।
A. मृत साझेदार के प्रतिनिधि को/To the deceased partner's executor
Step 1
Concept
The loan is payable to the executor, so interest is also payable to the executor. Exam tip: keep the recipient of principal and interest the same.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार के प्रतिनिधि को / To the deceased partner's executor. The loan is payable to the executor, so interest is also payable to the executor. Exam tip: keep the recipient of principal and interest the same.
Step 3
Exam Tip
ऋण प्रतिनिधि को देय है इसलिए ब्याज भी प्रतिनिधि को देय होता है। परीक्षा में मूल देय और ब्याज का प्राप्तकर्ता समान रखें।
The amount due to a deceased partner is payable to his executor. If unpaid it is kept in executor loan account.
Step 2
Why this answer is correct
The correct answer is A. उत्तराधिकारी ऋण खाता / Executor loan account. The amount due to a deceased partner is payable to his executor. If unpaid it is kept in executor loan account.
Step 3
Exam Tip
मृत साझेदार की देय राशि उसके उत्तराधिकारी को देय होती है। भुगतान न होने पर इसे उत्तराधिकारी ऋण खाता में रखा जाता है।
The firm has to pay this amount to the executor, so it is a liability. Exam tip: apply the same principle in case of death.
Step 2
Why this answer is correct
The correct answer is A. फर्म की देयता / Liability of the firm. The firm has to pay this amount to the executor, so it is a liability. Exam tip: apply the same principle in case of death.
Step 3
Exam Tip
फर्म को यह राशि प्रतिनिधि को चुकानी होती है इसलिए यह देयता है। परीक्षा में मृत साझेदार के मामले में भी यही सिद्धांत लागू करें।
A. मृत साझेदार के प्रतिनिधि का ऋण खाता/Deceased Partner's Executor's Loan Account
Step 1
Concept
The unpaid amount due to the deceased partner may be kept in the executor's loan account. Exam tip: identify the executor's account separately.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार के प्रतिनिधि का ऋण खाता / Deceased Partner's Executor's Loan Account. The unpaid amount due to the deceased partner may be kept in the executor's loan account. Exam tip: identify the executor's account separately.
Step 3
Exam Tip
मृत साझेदार की देय बकाया राशि उसके प्रतिनिधि के ऋण खाते में रखी जा सकती है। परीक्षा में प्रतिनिधि का खाता अलग पहचानें।
A. दो अलग अलग अधिकारों के रूप में/As two separate entitlements
Step 1
Concept
Goodwill and profit up to date of death are separate items. Calculate and record both separately.
Step 2
Why this answer is correct
The correct answer is A. दो अलग अलग अधिकारों के रूप में / As two separate entitlements. Goodwill and profit up to date of death are separate items. Calculate and record both separately.
Step 3
Exam Tip
सद्भावना और मृत्यु तिथि तक लाभ अलग अलग मदें हैं। दोनों को अलग गणना और अलग लेखा दें।
A. दोनों अलग अलग जमा किए जा सकते हैं/Both may be credited separately
Step 1
Concept
Goodwill and profit up to date of death are separate entitlements. Calculate and record both separately.
Step 2
Why this answer is correct
The correct answer is A. दोनों अलग अलग जमा किए जा सकते हैं / Both may be credited separately. Goodwill and profit up to date of death are separate entitlements. Calculate and record both separately.
Step 3
Exam Tip
सद्भावना और मृत्यु तिथि तक लाभ अलग अधिकार हैं। दोनों को अलग अलग गणना करके खाते में लें।
A. लाभ प्राप्त साझेदार नामे और उत्तराधिकारी खाता जमा/Gaining partners debit and executor account credit
Step 1
Concept
Gaining partners bear the goodwill burden. The deceased partner share is credited to executor account.
Step 2
Why this answer is correct
The correct answer is A. लाभ प्राप्त साझेदार नामे और उत्तराधिकारी खाता जमा / Gaining partners debit and executor account credit. Gaining partners bear the goodwill burden. The deceased partner share is credited to executor account.
Step 3
Exam Tip
लाभ पाने वाले साझेदार सद्भावना भार उठाते हैं। मृत साझेदार का हिस्सा उत्तराधिकारी खाते में जमा किया जाता है।
A. मृत्यु या समझौते में दी गई तिथि/Date of death or date given in agreement
Step 1
Concept
Goodwill entitlement is linked with partnership up to death. Therefore follow the date given in the question or agreement.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु या समझौते में दी गई तिथि / Date of death or date given in agreement. Goodwill entitlement is linked with partnership up to death. Therefore follow the date given in the question or agreement.
Step 3
Exam Tip
सद्भावना का अधिकार मृत्यु तक की साझेदारी से जुड़ा होता है। इसलिए प्रश्न या समझौते में दी गई तिथि को मानें।
A. दोनों अलग अलग जोड़े जाते हैं/Both are added separately
Step 1
Concept
Goodwill and profit up to date of death are separate items. Calculate both separately in exams.
Step 2
Why this answer is correct
The correct answer is A. दोनों अलग अलग जोड़े जाते हैं / Both are added separately. Goodwill and profit up to date of death are separate items. Calculate both separately in exams.
Step 3
Exam Tip
सद्भावना और मृत्यु तिथि तक लाभ अलग मदें हैं। परीक्षा में दोनों की अलग गणना करें।
A. क्योंकि मृत्यु तक वह फर्म की ख्याति में हिस्सेदार था/Because he was a partner in firm reputation up to death
Step 1
Concept
The deceased partner contributed to building firm goodwill. Therefore his share is added to executor account.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि मृत्यु तक वह फर्म की ख्याति में हिस्सेदार था / Because he was a partner in firm reputation up to death. The deceased partner contributed to building firm goodwill. Therefore his share is added to executor account.
Step 3
Exam Tip
मृत साझेदार ने फर्म की सद्भावना बनाने में योगदान दिया था। इसलिए उसका हिस्सा उत्तराधिकारी खाते में जोड़ा जाता है।
A. मृत साझेदार के उत्तराधिकारी खाते में/Deceased partner executor account
Step 1
Concept
The deceased partner goodwill share is part of the amount payable to him. Therefore it is credited to executor account.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार के उत्तराधिकारी खाते में / Deceased partner executor account. The deceased partner goodwill share is part of the amount payable to him. Therefore it is credited to executor account.
Step 3
Exam Tip
मृत साझेदार का सद्भावना हिस्सा उसकी देय राशि का भाग होता है। इसलिए इसे उत्तराधिकारी खाते में जमा करते हैं।
Goodwill share increases the entitlement of the deceased partner. Therefore it is recorded on the credit side of his capital or executor account.
Step 2
Why this answer is correct
The correct answer is A. जमा पक्ष / Credit side. Goodwill share increases the entitlement of the deceased partner. Therefore it is recorded on the credit side of his capital or executor account.
Step 3
Exam Tip
सद्भावना का हिस्सा मृत साझेदार के अधिकार को बढ़ाता है। इसलिए इसे उसके पूंजी या उत्तराधिकारी खाते के जमा पक्ष में लिखते हैं।
A. दोनों अलग अलग अधिकार हैं/Both are separate rights
Step 1
Concept
Goodwill share and profit up to date of death are separate items. In exams calculate both separately.
Step 2
Why this answer is correct
The correct answer is A. दोनों अलग अलग अधिकार हैं / Both are separate rights. Goodwill share and profit up to date of death are separate items. In exams calculate both separately.
Step 3
Exam Tip
सद्भावना का हिस्सा और मृत्यु तिथि तक लाभ अलग अलग मदें हैं। परीक्षा में दोनों की गणना अलग करें।
