मृत साझेदार के खाते में संचित हानि का प्रभाव क्या होगा?
What is the effect of accumulated loss on a deceased partner's account?
#accountancy
#deceased_partner_share
A डेबिट किया जाएगा / It will be debited
B क्रेडिट किया जाएगा / It will be credited
C कोई प्रभाव नहीं / No effect
D दोगुना जोड़ा जाएगा / Added twice
Explanation opens after your attempt
Correct Answer
A. डेबिट किया जाएगा / It will be debited
Explanation
Simple Explanation
हानि का हिस्सा खाते से घटाया जाता है। / The share of loss is deducted from the account.
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मृत साझेदार के हिस्से की गणना में कौन-सा अनुपात प्रयुक्त होता है?
Which ratio is used in calculating a deceased partner's share?
#accountancy
#deceased_partner_share
A पुराना लाभांश अनुपात / Old profit-sharing ratio
B नया अनुपात / New ratio
C त्याग अनुपात / Sacrificing ratio
D लाभ अनुपात / Gaining ratio
Explanation opens after your attempt
Correct Answer
A. पुराना लाभांश अनुपात / Old profit-sharing ratio
Explanation
Simple Explanation
मृत्यु तक पुराना लाभांश अनुपात लागू रहता है। / The old profit-sharing ratio applies until death.
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पिछले वर्ष का लाभ ₹84,000 था। मृत्यु 9 माह बाद हुई। अनुमानित लाभ कितना होगा?
Previous year's profit was ₹84,000. Death occurred after 9 months. What is the estimated profit?
#accountancy
#deceased_partner_share
A ₹63,000
B ₹42,000
C ₹21,000
D ₹84,000
Explanation opens after your attempt
Correct Answer
A. ₹63,000
Explanation
Simple Explanation
₹84,000 × 9/12 = ₹63,000। समयानुपात महत्वपूर्ण है। / ₹84,000 × 9/12 = ₹63,000. Time proportion is important.
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मृत साझेदार के खाते में सद्भावना का हिस्सा किस कारण से दिया जाता है?
Why is a share of goodwill given to a deceased partner?
#accountancy
#deceased_partner_share
A फर्म के मूल्य में अधिकार हेतु / For his right in firm's value
B बैंक नियम हेतु / For bank rules
C कर भुगतान हेतु / For tax payment
D ऋण समापन हेतु / For loan closure
Explanation opens after your attempt
Correct Answer
A. फर्म के मूल्य में अधिकार हेतु / For his right in firm's value
Explanation
Simple Explanation
सद्भावना फर्म के अमूर्त मूल्य का प्रतिनिधित्व करती है। / Goodwill represents the firm's intangible value.
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मृत साझेदार के हिस्से में सामान्य आरक्षित निधि क्यों शामिल की जाती है?
Why is general reserve included in a deceased partner's share?
#accountancy
#deceased_partner_share
A यह संचित लाभ है / It is an accumulated profit
B यह ऋण है / It is a liability
C यह व्यय है / It is an expense
D यह स्टॉक है / It is stock
Explanation opens after your attempt
Correct Answer
A. यह संचित लाभ है / It is an accumulated profit
Explanation
Simple Explanation
आरक्षित निधि पूर्व लाभों से बनी होती है। / General reserve is created from past profits.
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यदि साझेदारी विलेख में लाभ गणना का तरीका दिया हो तो क्या किया जाएगा?
If the partnership deed provides a method for profit calculation what should be followed?
#accountancy
#deceased_partner_share
A विलेख का प्रावधान / Provision of the deed
B पुराना अनुमान / Old estimate
C नया अनुपात / New ratio
D समान वितरण / Equal distribution
Explanation opens after your attempt
Correct Answer
A. विलेख का प्रावधान / Provision of the deed
Explanation
Simple Explanation
विलेख के प्रावधान सर्वोच्च माने जाते हैं। / The provisions of the deed take priority.
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मृत साझेदार के हिस्से में कौन-सी मद सामान्यतः जोड़ी जाती है?
Which item is generally added to a deceased partner's share?
#accountancy
#deceased_partner_share
A अर्जित लाभ का हिस्सा / Share of earned profit
B भविष्य की हानि / Future loss
C आगामी व्यय / Future expense
D नई खरीद / New purchases
Explanation opens after your attempt
Correct Answer
A. अर्जित लाभ का हिस्सा / Share of earned profit
Explanation
Simple Explanation
अर्जित लाभ उसका अधिकार होता है। इसे खाते में जोड़ा जाता है। / Earned profit is his entitlement. It is added to his account.
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मृत साझेदार के हिस्से की गणना में मृत्यु तिथि का महत्व क्या है?
Why is the date of death important in calculating a deceased partner's share?
#accountancy
#deceased_partner_share
A अधिकार की सीमा तय करती है / It determines the limit of entitlement
B पूंजी समाप्त करती है / It ends capital
C फर्म बंद करती है / It closes the firm
D ऋण बढ़ाती है / It increases debt
Explanation opens after your attempt
Correct Answer
A. अधिकार की सीमा तय करती है / It determines the limit of entitlement
Explanation
Simple Explanation
मृत्यु तिथि तक के लाभ और समायोजन ही लिए जाते हैं। यह परीक्षा का मूल सिद्धांत है। / Only profits and adjustments up to the date of death are considered. This is a key exam principle.
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मृत भागीदार के हिस्से में कानूनी प्रतिनिधि का अधिकार किस पर होता है?
The legal representative has a claim on what?
#deceased_partner_share
A देय राशि / Amount due
B भविष्य का लाभ / Future profit
C नए भागीदार की पूंजी / New partner's capital
D अगले वर्ष की बिक्री / Next year's sales
Explanation opens after your attempt
Correct Answer
A. देय राशि / Amount due
Explanation
Simple Explanation
कानूनी प्रतिनिधि केवल देय राशि का अधिकारी होता है। / The legal representative is entitled only to the amount due.
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यदि सभी देय मदों का योग ₹150000 है तो हिस्सा कितना होगा?
If all due items total ₹150000 what will be the share?
#deceased_partner_share
A ₹130000
B ₹140000
C ₹150000
D ₹160000
Explanation opens after your attempt
Correct Answer
C. ₹150000
Explanation
Simple Explanation
सभी देय मदों का योग ही हिस्सा होता है। / The total of all due items is the share.
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मृत भागीदार के हिस्से का अंतिम उद्देश्य क्या है?
What is the final purpose of a deceased partner's share calculation?
#deceased_partner_share
A उचित निपटान / Fair settlement
B बिक्री बढ़ाना / Increase sales
C व्यय बढ़ाना / Increase expenses
D कर कम करना / Reduce tax
Explanation opens after your attempt
Correct Answer
A. उचित निपटान / Fair settlement
Explanation
Simple Explanation
इससे सही देय राशि का निपटान होता है। / It ensures proper settlement of the amount due.
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यदि कुल हिस्सा ₹130000 है और ₹30000 का भुगतान हुआ तो शेष कितना है?
If total share is ₹130000 and ₹30000 is paid what remains?
#deceased_partner_share
A ₹90000
B ₹95000
C ₹100000
D ₹105000
Explanation opens after your attempt
Correct Answer
C. ₹100000
Explanation
Simple Explanation
₹130000 - ₹30000 = ₹100000। / ₹130000 - ₹30000 = ₹100000.
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मृत भागीदार के हिस्से में पुनर्मूल्यांकन लाभ क्यों जोड़ा जाता है?
Why is revaluation profit added to the deceased partner's share?
#deceased_partner_share
A क्योंकि वह उसका हिस्सा है / Because it is his share
B क्योंकि बैंक कहता है / Because bank says so
C क्योंकि बिक्री बढ़ती है / Because sales increase
D क्योंकि नकद बढ़ता है / Because cash increases
Explanation opens after your attempt
Correct Answer
A. क्योंकि वह उसका हिस्सा है / Because it is his share
Explanation
Simple Explanation
पुनर्मूल्यांकन लाभ में उसका अधिकार होता है। / He is entitled to his share of revaluation profit.
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यदि पूंजी ₹100000 और गुडविल ₹20000 है तो कुल हिस्सा कितना होगा?
If capital is ₹100000 and goodwill is ₹20000 what is the total share?
#deceased_partner_share
A ₹110000
B ₹115000
C ₹120000
D ₹125000
Explanation opens after your attempt
Correct Answer
C. ₹120000
Explanation
Simple Explanation
₹100000 + ₹20000 = ₹120000। / ₹100000 + ₹20000 = ₹120000.
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यदि कुल हिस्सा ₹85000 और हानि हिस्सा ₹5000 है तो शुद्ध राशि कितनी होगी?
If total share is ₹85000 and loss share is ₹5000 what is the net amount?
#deceased_partner_share
A ₹75000
B ₹80000
C ₹85000
D ₹90000
Explanation opens after your attempt
Explanation
Simple Explanation
₹85000 - ₹5000 = ₹80000। / ₹85000 - ₹5000 = ₹80000.
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मृत भागीदार के हिस्से का भुगतान होने पर नकद पर क्या प्रभाव पड़ता है?
What is the effect on cash when the deceased partner's share is paid?
#deceased_partner_share
A नकद घटता है / Cash decreases
B नकद बढ़ता है / Cash increases
C कोई प्रभाव नहीं / No effect
D दोगुना हो जाता है / Doubles
Explanation opens after your attempt
Correct Answer
A. नकद घटता है / Cash decreases
Explanation
Simple Explanation
भुगतान से नकद या बैंक शेष कम होता है। / Payment reduces cash or bank balance.
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यदि पूंजी ₹30000 और आरक्षित निधि ₹4000 है तो कुल कितना होगा?
If capital is ₹30000 and reserve fund is ₹4000 what is the total?
#deceased_partner_share
A ₹32000
B ₹33000
C ₹34000
D ₹35000
Explanation opens after your attempt
Explanation
Simple Explanation
₹30000 + ₹4000 = ₹34000। / ₹30000 + ₹4000 = ₹34000.
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मृत भागीदार के हिस्से में संचित लाभ जोड़ने का कारण क्या है?
Why are accumulated profits added?
#deceased_partner_share
A वे उसका अधिकार हैं / They are his entitlement
B वे बैंक के हैं / They belong to bank
C वे ग्राहकों के हैं / They belong to customers
D वे सरकार के हैं / They belong to government
Explanation opens after your attempt
Correct Answer
A. वे उसका अधिकार हैं / They are his entitlement
Explanation
Simple Explanation
संचित लाभ में उसका हिस्सा देय होता है। / His share in accumulated profits is payable.
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यदि कुल हिस्सा ₹120000 और आहरण ₹20000 हैं तो शुद्ध राशि कितनी होगी?
If total share is ₹120000 and drawings are ₹20000 what is the net amount?
#deceased_partner_share
A ₹90000
B ₹95000
C ₹100000
D ₹105000
Explanation opens after your attempt
Correct Answer
C. ₹100000
Explanation
Simple Explanation
₹120000 - ₹20000 = ₹100000। / ₹120000 - ₹20000 = ₹100000.
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मृत भागीदार का हिस्सा किस घटना से संबंधित है?
A deceased partner's share is related to which event?
#deceased_partner_share
A भागीदार की मृत्यु / Death of partner
B नया प्रवेश / Admission
C विलय / Merger
D अधिग्रहण / Acquisition
Explanation opens after your attempt
Correct Answer
A. भागीदार की मृत्यु / Death of partner
Explanation
Simple Explanation
यह विषय भागीदार की मृत्यु से संबंधित है। / This topic relates to the death of a partner.
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यदि पूंजी ₹65000 और गुडविल ₹5000 है तो कुल हिस्सा कितना होगा?
If capital is ₹65000 and goodwill is ₹5000 what is the total share?
#deceased_partner_share
A ₹65000
B ₹68000
C ₹70000
D ₹72000
Explanation opens after your attempt
Explanation
Simple Explanation
₹65000 + ₹5000 = ₹70000। / ₹65000 + ₹5000 = ₹70000.
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मृत भागीदार के हिस्से में अवितरित लाभ का हिस्सा क्या किया जाता है?
How is the share of undistributed profit treated?
#deceased_partner_share
A जोड़ा जाता है / Added
B घटाया जाता है / Deducted
C हटाया जाता है / Removed
D स्थगित किया जाता है / Deferred
Explanation opens after your attempt
Correct Answer
A. जोड़ा जाता है / Added
Explanation
Simple Explanation
अवितरित लाभ में उसका हिस्सा जोड़ा जाता है। / His share of undistributed profit is added.
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यदि कुल हिस्सा ₹95000 है और ₹15000 का भुगतान हुआ तो शेष कितना है?
If total share is ₹95000 and ₹15000 is paid what remains?
#deceased_partner_share
A ₹70000
B ₹75000
C ₹80000
D ₹85000
Explanation opens after your attempt
Explanation
Simple Explanation
₹95000 - ₹15000 = ₹80000। / ₹95000 - ₹15000 = ₹80000.
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यदि पूंजी ₹50000 और लाभ हिस्सा ₹2000 है तो कुल कितना होगा?
If capital is ₹50000 and profit share is ₹2000 what is the total?
#deceased_partner_share
A ₹50000
B ₹51000
C ₹52000
D ₹53000
Explanation opens after your attempt
Explanation
Simple Explanation
₹50000 + ₹2000 = ₹52000। / ₹50000 + ₹2000 = ₹52000.
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मृत भागीदार के हिस्से की गणना का मुख्य उद्देश्य क्या है?
What is the main objective of calculating a deceased partner's share?
#deceased_partner_share
A उचित निपटान / Fair settlement
B बिक्री बढ़ाना / Increase sales
C लागत घटाना / Reduce cost
D कर बचाना / Save tax
Explanation opens after your attempt
Correct Answer
A. उचित निपटान / Fair settlement
Explanation
Simple Explanation
उद्देश्य सही देय राशि तय करना है। / The objective is to determine the correct amount due.
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यदि पूंजी ₹40000 और आरक्षित निधि हिस्सा ₹6000 है तो कुल कितना होगा?
If capital is ₹40000 and reserve fund share is ₹6000 what is the total?
#deceased_partner_share
A ₹44000
B ₹45000
C ₹46000
D ₹47000
Explanation opens after your attempt
Explanation
Simple Explanation
₹40000 + ₹6000 = ₹46000। / ₹40000 + ₹6000 = ₹46000.
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मृत भागीदार के हिस्से में पुनर्मूल्यांकन हानि का हिस्सा क्या किया जाता है?
How is the share of revaluation loss treated?
#deceased_partner_share
A घटाया जाता है / Deducted
B जोड़ा जाता है / Added
C दोगुना किया जाता है / Doubled
D अनदेखा किया जाता है / Ignored
Explanation opens after your attempt
Correct Answer
A. घटाया जाता है / Deducted
Explanation
Simple Explanation
हानि का हिस्सा कुल राशि से घटाया जाता है। / Loss share is deducted from the total amount.
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यदि कुल हिस्सा ₹60000 है और संचित हानि ₹5000 है तो शुद्ध राशि कितनी होगी?
If total share is ₹60000 and accumulated loss is ₹5000 what is the net amount?
#deceased_partner_share
A ₹50000
B ₹55000
C ₹60000
D ₹65000
Explanation opens after your attempt
Explanation
Simple Explanation
₹60000 - ₹5000 = ₹55000। / ₹60000 - ₹5000 = ₹55000.
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मृत भागीदार के हिस्से में मृत्यु तिथि तक का लाभ क्यों जोड़ा जाता है?
Why is profit up to the date of death added?
#deceased_partner_share
A क्योंकि वह उसका अधिकार है / Because it is his entitlement
B क्योंकि बैंक चाहता है / Because bank wants it
C क्योंकि ग्राहक मांगते हैं / Because customers demand it
D क्योंकि कर नियम हैं / Because of tax rules
Explanation opens after your attempt
Correct Answer
A. क्योंकि वह उसका अधिकार है / Because it is his entitlement
Explanation
Simple Explanation
मृत्यु तक अर्जित लाभ पर उसका अधिकार होता है। / He is entitled to profit earned up to the date of death.
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यदि पूंजी ₹90000 और गुडविल ₹10000 है तो कुल कितना होगा?
If capital is ₹90000 and goodwill is ₹10000 what is the total?
#deceased_partner_share
A ₹95000
B ₹100000
C ₹105000
D ₹110000
Explanation opens after your attempt
Correct Answer
B. ₹100000
Explanation
Simple Explanation
₹90000 + ₹10000 = ₹100000। / ₹90000 + ₹10000 = ₹100000.
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