मृत भागीदार का दावा अंततः किसे प्राप्त होता है?
Who ultimately receives the deceased partner's claim?
#deceased_partner_share
#hard
A नया भागीदार / New partner
B कानूनी प्रतिनिधि / Legal representative
C लेखाकार / Accountant
D बैंक / Bank
Explanation opens after your attempt
Correct Answer
B. कानूनी प्रतिनिधि / Legal representative
Explanation
Simple Explanation
दावा कानूनी प्रतिनिधि को देय होता है। / The claim is payable to the legal representative.
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यदि कुल दावा ₹154000 है और पुनर्मूल्यांकन हानि ₹4000 है तो शुद्ध दावा कितना होगा?
If total claim is ₹154000 and revaluation loss is ₹4000 what is the net claim?
#deceased_partner_share
#hard
A ₹145000
B ₹148000
C ₹150000
D ₹152000
Explanation opens after your attempt
Correct Answer
C. ₹150000
Explanation
Simple Explanation
₹154000 - ₹4000 = ₹150000। / ₹154000 - ₹4000 = ₹150000.
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यदि पूंजी ₹105000 और गुडविल ₹15000 तथा आहरण ₹5000 हैं तो शुद्ध दावा कितना होगा?
If capital is ₹105000 goodwill ₹15000 and drawings ₹5000 what is the net claim?
#deceased_partner_share
#hard
A ₹110000
B ₹115000
C ₹120000
D ₹125000
Explanation opens after your attempt
Correct Answer
B. ₹115000
Explanation
Simple Explanation
₹105000 + ₹15000 - ₹5000 = ₹115000। / ₹105000 + ₹15000 - ₹5000 = ₹115000.
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मृत भागीदार के हिस्से में कौन सी मद सामान्यतः घटाई जाती है?
Which item is generally deducted from the deceased partner's share?
#deceased_partner_share
#hard
A गुडविल / Goodwill
B आरक्षित निधि / Reserve Fund
C आहरण / Drawings
D संचित लाभ / Accumulated Profits
Explanation opens after your attempt
Correct Answer
C. आहरण / Drawings
Explanation
Simple Explanation
आहरण पहले निकाली गई राशि होते हैं। / Drawings represent amounts already withdrawn.
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यदि पूंजी ₹70000 और आरक्षित निधि ₹12000 है तो कुल दावा कितना होगा?
If capital is ₹70000 and reserve fund share is ₹12000 what is the total claim?
#deceased_partner_share
#hard
A ₹78000
B ₹80000
C ₹82000
D ₹85000
Explanation opens after your attempt
Explanation
Simple Explanation
₹70000 + ₹12000 = ₹82000। / ₹70000 + ₹12000 = ₹82000.
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यदि कुल दावा ₹118000 है और आहरण ₹8000 हैं तो शुद्ध दावा कितना होगा?
If total claim is ₹118000 and drawings are ₹8000 what is the net claim?
#deceased_partner_share
#hard
A ₹105000
B ₹108000
C ₹110000
D ₹112000
Explanation opens after your attempt
Correct Answer
C. ₹110000
Explanation
Simple Explanation
₹118000 - ₹8000 = ₹110000। / ₹118000 - ₹8000 = ₹110000.
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मृत भागीदार की देय राशि का भुगतान न होने पर उसे किस खाते में स्थानांतरित किया जाता है?
If the amount due to a deceased partner is not paid it is transferred to which account?
#deceased_partner_share
#hard
A पूंजी खाता / Capital Account
B ऋण खाता / Loan Account
C नकद खाता / Cash Account
D व्यय खाता / Expense Account
Explanation opens after your attempt
Correct Answer
B. ऋण खाता / Loan Account
Explanation
Simple Explanation
अदत्त राशि ऋण खाते में स्थानांतरित की जाती है। / Unpaid amount is transferred to a loan account.
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यदि पूंजी ₹92000 और पुनर्मूल्यांकन लाभ ₹8000 है तो कुल दावा कितना होगा?
If capital is ₹92000 and revaluation profit is ₹8000 what is the total claim?
#deceased_partner_share
#hard
A ₹98000
B ₹100000
C ₹102000
D ₹104000
Explanation opens after your attempt
Correct Answer
B. ₹100000
Explanation
Simple Explanation
₹92000 + ₹8000 = ₹100000। / ₹92000 + ₹8000 = ₹100000.
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मृत भागीदार के हिस्से में संचित लाभ का व्यवहार क्या होता है?
How are accumulated profits treated in the deceased partner's share?
#deceased_partner_share
#hard
A घटाए जाते हैं / Deducted
B जोड़े जाते हैं / Added
C अनदेखा किए जाते हैं / Ignored
D स्थगित किए जाते हैं / Deferred
Explanation opens after your attempt
Correct Answer
B. जोड़े जाते हैं / Added
Explanation
Simple Explanation
संचित लाभ में उसका हिस्सा जोड़ा जाता है। / His share of accumulated profits is added.
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मृत भागीदार की पूंजी ₹85000 है तथा गुडविल का हिस्सा ₹15000 है। कुल दावा कितना होगा?
The deceased partner's capital is ₹85000 and share of goodwill is ₹15000. What is the total claim?
#deceased_partner_share
#hard
A ₹95000
B ₹100000
C ₹105000
D ₹110000
Explanation opens after your attempt
Correct Answer
B. ₹100000
Explanation
Simple Explanation
₹85000 + ₹15000 = ₹100000। सभी देय मदों को जोड़ें। / ₹85000 + ₹15000 = ₹100000. Add all amounts due.
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यदि मृत भागीदार की पूंजी ₹78000 है तथा गुडविल ₹12000 और संचित हानि ₹10000 है तो शुद्ध दावा कितना होगा?
If the deceased partner's capital is ₹78000 with goodwill ₹12000 and accumulated loss ₹10000 what is the net claim?
#deceased_partner_share
#hard
A ₹75000
B ₹80000
C ₹85000
D ₹90000
Explanation opens after your attempt
Explanation
Simple Explanation
₹78000 + ₹12000 - ₹10000 = ₹80000। जोड़ और घटाव दोनों का ध्यान रखें। / ₹78000 + ₹12000 - ₹10000 = ₹80000. Consider both additions and deductions.
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यदि कुल दावा ₹138000 है और पुनर्मूल्यांकन हानि ₹8000 तथा आहरण ₹10000 हैं तो शुद्ध दावा कितना होगा?
If total claim is ₹138000 with revaluation loss ₹8000 and drawings ₹10000 what is the net claim?
#deceased_partner_share
#hard
A ₹118000
B ₹120000
C ₹122000
D ₹124000
Explanation opens after your attempt
Correct Answer
B. ₹120000
Explanation
Simple Explanation
₹138000 - ₹8000 - ₹10000 = ₹120000। / ₹138000 - ₹8000 - ₹10000 = ₹120000.
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मृत भागीदार के हिस्से में आहरण को क्यों घटाया जाता है?
Why are drawings deducted from the deceased partner's share?
#deceased_partner_share
#hard
A वे पहले ही निकाली गई राशि हैं / They are amounts already withdrawn
B वे लाभ हैं / They are profits
C वे संपत्ति हैं / They are assets
D वे आरक्षित निधि हैं / They are reserves
Explanation opens after your attempt
Correct Answer
A. वे पहले ही निकाली गई राशि हैं / They are amounts already withdrawn
Explanation
Simple Explanation
आहरण पहले प्राप्त लाभ या धन को दर्शाते हैं। / Drawings represent amounts already taken.
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यदि पूंजी ₹93000 और गुडविल ₹9000 तथा पुनर्मूल्यांकन लाभ ₹8000 है तो कुल दावा कितना होगा?
If capital is ₹93000 goodwill ₹9000 and revaluation profit ₹8000 what is the total claim?
#deceased_partner_share
#hard
A ₹105000
B ₹108000
C ₹110000
D ₹112000
Explanation opens after your attempt
Correct Answer
C. ₹110000
Explanation
Simple Explanation
₹93000 + ₹9000 + ₹8000 = ₹110000। / ₹93000 + ₹9000 + ₹8000 = ₹110000.
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मृत भागीदार के हिस्से में देय ब्याज कब शामिल किया जाता है?
When is interest due included in the deceased partner's share?
#deceased_partner_share
#hard
A जब वह मृत्यु तिथि तक अर्जित हो / When accrued till date of death
B जब भविष्य में देय हो / When due in future
C जब अनुमानित हो / When estimated
D जब नकद मिले / When cash is received
Explanation opens after your attempt
Correct Answer
A. जब वह मृत्यु तिथि तक अर्जित हो / When accrued till date of death
Explanation
Simple Explanation
केवल अर्जित और देय ब्याज शामिल किया जाता है। / Only accrued and due interest is included.
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यदि कुल दावा ₹160000 है और ₹60000 का भुगतान कर दिया गया है तो शेष कितना है?
If total claim is ₹160000 and ₹60000 has been paid what is the balance?
#deceased_partner_share
#hard
A ₹90000
B ₹95000
C ₹100000
D ₹105000
Explanation opens after your attempt
Correct Answer
C. ₹100000
Explanation
Simple Explanation
₹160000 - ₹60000 = ₹100000। / ₹160000 - ₹60000 = ₹100000.
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मृत भागीदार के हिस्से की गणना में कौन सा सिद्धांत प्रमुख है?
Which principle is most important in calculating a deceased partner's share?
#deceased_partner_share
#hard
A उचित निपटान / Fair settlement
B रूढ़िवादिता / Conservatism
C गोपनीयता / Secrecy
D एकरूपता / Uniformity
Explanation opens after your attempt
Correct Answer
A. उचित निपटान / Fair settlement
Explanation
Simple Explanation
उद्देश्य उचित और न्यायसंगत निपटान है। / The objective is fair and equitable settlement.
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यदि पूंजी ₹84000 है तथा लाभ का हिस्सा ₹6000 और आरक्षित निधि ₹10000 है तो कुल दावा कितना होगा?
If capital is ₹84000 profit share ₹6000 and reserve fund ₹10000 what is the total claim?
#deceased_partner_share
#hard
A ₹95000
B ₹98000
C ₹100000
D ₹102000
Explanation opens after your attempt
Correct Answer
C. ₹100000
Explanation
Simple Explanation
₹84000 + ₹6000 + ₹10000 = ₹100000। / ₹84000 + ₹6000 + ₹10000 = ₹100000.
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मृत भागीदार के दावे में आरक्षित निधि को किस श्रेणी में माना जाता है?
Under which category is reserve fund considered in the deceased partner's claim?
#deceased_partner_share
#hard
A संचित लाभ / Accumulated profits
B देयता / Liability
C स्थायी संपत्ति / Fixed asset
D व्यय / Expense
Explanation opens after your attempt
Correct Answer
A. संचित लाभ / Accumulated profits
Explanation
Simple Explanation
आरक्षित निधि संचित लाभ का रूप है। / Reserve fund is a form of accumulated profit.
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यदि कुल दावा ₹145000 है और संचित हानि ₹15000 है तो संशोधित दावा कितना होगा?
If total claim is ₹145000 and accumulated loss is ₹15000 what is the revised claim?
#deceased_partner_share
#hard
A ₹120000
B ₹125000
C ₹130000
D ₹135000
Explanation opens after your attempt
Correct Answer
C. ₹130000
Explanation
Simple Explanation
₹145000 - ₹15000 = ₹130000। / ₹145000 - ₹15000 = ₹130000.
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मृत भागीदार के हिस्से में पुनर्मूल्यांकन लाभ जोड़ने का आधार क्या है?
What is the basis for adding revaluation profit to the deceased partner's share?
#deceased_partner_share
#hard
A वह मृत्यु तिथि तक का अधिकार है / It is a right up to date of death
B यह भविष्य का लाभ है / It is future profit
C यह नकद प्राप्ति है / It is cash receipt
D यह देयता है / It is liability
Explanation opens after your attempt
Correct Answer
A. वह मृत्यु तिथि तक का अधिकार है / It is a right up to date of death
Explanation
Simple Explanation
मृत्यु तिथि तक मूल्य वृद्धि में उसका हिस्सा होता है। / He is entitled to value increase up to death.
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यदि पूंजी ₹67000 और गुडविल ₹13000 है तो कुल दावा कितना होगा?
If capital is ₹67000 and goodwill ₹13000 what is the total claim?
#deceased_partner_share
#hard
A ₹75000
B ₹78000
C ₹80000
D ₹82000
Explanation opens after your attempt
Explanation
Simple Explanation
₹67000 + ₹13000 = ₹80000। / ₹67000 + ₹13000 = ₹80000.
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मृत भागीदार की देय राशि को ऋण खाते में स्थानांतरित करने का कारण क्या है?
Why is the deceased partner's due amount transferred to a loan account?
#deceased_partner_share
#hard
A भुगतान शेष है / Payment is pending
B लाभ बढ़ाना है / To increase profit
C व्यय कम करना है / To reduce expense
D पूंजी समाप्त करनी है / To close capital
Explanation opens after your attempt
Correct Answer
A. भुगतान शेष है / Payment is pending
Explanation
Simple Explanation
जब तत्काल भुगतान नहीं होता तब इसे ऋण माना जाता है। / When not paid immediately it is treated as a loan.
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यदि कुल देय राशि ₹128000 है और आहरण ₹8000 हैं तो शुद्ध दावा कितना होगा?
If total amount due is ₹128000 and drawings are ₹8000 what is the net claim?
#deceased_partner_share
#hard
A ₹115000
B ₹118000
C ₹120000
D ₹122000
Explanation opens after your attempt
Correct Answer
C. ₹120000
Explanation
Simple Explanation
₹128000 - ₹8000 = ₹120000। / ₹128000 - ₹8000 = ₹120000.
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कौन सी मद मृत भागीदार के हिस्से में कभी नहीं जोड़ी जाती?
Which item is never added to the deceased partner's share?
#deceased_partner_share
#hard
A भविष्य का लाभ / Future profit
B गुडविल / Goodwill
C आरक्षित निधि / Reserve fund
D पुनर्मूल्यांकन लाभ / Revaluation profit
Explanation opens after your attempt
Correct Answer
A. भविष्य का लाभ / Future profit
Explanation
Simple Explanation
भविष्य के लाभ पर अधिकार नहीं होता। / There is no right to future profits.
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यदि पूंजी ₹110000 है और संचित लाभ ₹15000 तथा आहरण ₹5000 हैं तो शुद्ध दावा कितना होगा?
If capital is ₹110000 accumulated profits ₹15000 and drawings ₹5000 what is the net claim?
#deceased_partner_share
#hard
A ₹115000
B ₹120000
C ₹125000
D ₹130000
Explanation opens after your attempt
Correct Answer
B. ₹120000
Explanation
Simple Explanation
₹110000 + ₹15000 - ₹5000 = ₹120000। / ₹110000 + ₹15000 - ₹5000 = ₹120000.
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मृत भागीदार के हिस्से में अवितरित लाभ का हिस्सा क्यों जोड़ा जाता है?
Why is the share of undistributed profit added to the deceased partner's share?
#deceased_partner_share
#hard
A वह उसका अर्जित अधिकार है / It is his earned right
B वह देयता है / It is a liability
C वह व्यय है / It is an expense
D वह नकद है / It is cash
Explanation opens after your attempt
Correct Answer
A. वह उसका अर्जित अधिकार है / It is his earned right
Explanation
Simple Explanation
अवितरित लाभ में उसका हिस्सा होता है। / He has a share in undistributed profits.
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यदि कुल दावा ₹175000 है और ₹25000 अग्रिम भुगतान किया गया है तो शेष कितना होगा?
If total claim is ₹175000 and ₹25000 has been paid in advance what is the balance?
#deceased_partner_share
#hard
A ₹140000
B ₹145000
C ₹150000
D ₹155000
Explanation opens after your attempt
Correct Answer
C. ₹150000
Explanation
Simple Explanation
₹175000 - ₹25000 = ₹150000। / ₹175000 - ₹25000 = ₹150000.
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मृत भागीदार के दावे का भुगतान होने तक कानूनी प्रतिनिधि की स्थिति क्या होती है?
What is the position of the legal representative until the claim is paid?
#deceased_partner_share
#hard
A देय राशि का अधिकारी / Entitled to the amount due
B नया भागीदार / New partner
C प्रबंधक / Manager
D लेखाकार / Accountant
Explanation opens after your attempt
Correct Answer
A. देय राशि का अधिकारी / Entitled to the amount due
Explanation
Simple Explanation
उसे देय राशि प्राप्त करने का अधिकार होता है। / He is entitled to receive the amount due.
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यदि पूंजी ₹72000 और आरक्षित निधि ₹18000 है तो कुल दावा कितना होगा?
If capital is ₹72000 and reserve fund is ₹18000 what is the total claim?
#deceased_partner_share
#hard
A ₹85000
B ₹88000
C ₹90000
D ₹92000
Explanation opens after your attempt
Explanation
Simple Explanation
₹72000 + ₹18000 = ₹90000। / ₹72000 + ₹18000 = ₹90000.
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