मृत भागीदार के हिस्से की गणना में कानूनी प्रतिनिधि की रुचि क्यों होती है?
Why is the legal representative interested in the calculation of the deceased partner's share?
#deceased_partner_share
A क्योंकि उसे सही देय राशि प्राप्त करनी होती है / Because the correct amount due must be received
B क्योंकि वह नया भागीदार बनता है / Because he becomes a new partner
C क्योंकि वह फर्म का प्रबंधक है / Because he is the firm's manager
D क्योंकि वह लेनदार है / Because he is a creditor
Explanation opens after your attempt
Correct Answer
A. क्योंकि उसे सही देय राशि प्राप्त करनी होती है / Because the correct amount due must be received
Explanation
Simple Explanation
कानूनी प्रतिनिधि मृत भागीदार की देय राशि का अधिकारी होता है। / The legal representative is entitled to the deceased partner's amount due.
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यदि कुल हिस्सा ₹118000 है और ₹18000 का भुगतान किया गया है तो शेष कितना रहेगा?
If total share is ₹118000 and ₹18000 has been paid what balance remains?
#deceased_partner_share
A ₹95000
B ₹98000
C ₹100000
D ₹102000
Explanation opens after your attempt
Correct Answer
C. ₹100000
Explanation
Simple Explanation
₹118000 - ₹18000 = ₹100000। / ₹118000 - ₹18000 = ₹100000.
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मृत भागीदार की देय राशि का भुगतान किस सिद्धांत को दर्शाता है?
Payment of the deceased partner's amount due reflects which principle?
#deceased_partner_share
A उचित निपटान / Fair settlement
B अधिक लाभ / Higher profit
C कम बिक्री / Lower sales
D उच्च व्यय / Higher expenses
Explanation opens after your attempt
Correct Answer
A. उचित निपटान / Fair settlement
Explanation
Simple Explanation
यह भागीदार के अधिकारों का उचित निपटान है। / It represents fair settlement of the partner's rights.
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यदि पूंजी ₹82000 और गुडविल हिस्सा ₹8000 है तो कुल हिस्सा कितना होगा?
If capital is ₹82000 and goodwill share is ₹8000 what is the total share?
#deceased_partner_share
A ₹86000
B ₹88000
C ₹90000
D ₹92000
Explanation opens after your attempt
Explanation
Simple Explanation
₹82000 + ₹8000 = ₹90000। / ₹82000 + ₹8000 = ₹90000.
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मृत भागीदार के हिस्से में आरक्षित निधि जोड़ने का कारण क्या है?
Why is reserve fund added to the deceased partner's share?
#deceased_partner_share
A क्योंकि उसमें उसका हिस्सा होता है / Because he has a share in it
B क्योंकि बैंक चाहता है / Because bank wants it
C क्योंकि बिक्री बढ़ती है / Because sales increase
D क्योंकि व्यय बढ़ते हैं / Because expenses increase
Explanation opens after your attempt
Correct Answer
A. क्योंकि उसमें उसका हिस्सा होता है / Because he has a share in it
Explanation
Simple Explanation
आरक्षित निधि में उसका अधिकार होता है। / He is entitled to his share in the reserve fund.
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यदि कुल देय राशि ₹92000 है और पुनर्मूल्यांकन हानि ₹2000 है तो शुद्ध राशि कितनी होगी?
If total amount due is ₹92000 and revaluation loss is ₹2000 what is the net amount?
#deceased_partner_share
A ₹88000
B ₹89000
C ₹90000
D ₹92000
Explanation opens after your attempt
Explanation
Simple Explanation
₹92000 - ₹2000 = ₹90000। हानि घटाई जाती है। / ₹92000 - ₹2000 = ₹90000. Loss is deducted.
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मृत भागीदार के हिस्से में देय वेतन का क्या किया जाता है?
How is salary due to the deceased partner treated in his share?
#deceased_partner_share
A जोड़ा जाता है / Added
B घटाया जाता है / Deducted
C हटाया जाता है / Removed
D अनदेखा किया जाता है / Ignored
Explanation opens after your attempt
Correct Answer
A. जोड़ा जाता है / Added
Explanation
Simple Explanation
देय वेतन उसका अधिकार है इसलिए जोड़ा जाता है। / Salary due is his entitlement and is added.
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यदि मृत भागीदार की पूंजी ₹68000 और अवितरित लाभ का हिस्सा ₹7000 है तो कुल हिस्सा कितना होगा?
If the deceased partner's capital is ₹68000 and share of undistributed profit is ₹7000 what is the total share?
#deceased_partner_share
A ₹70000
B ₹73000
C ₹75000
D ₹78000
Explanation opens after your attempt
Explanation
Simple Explanation
₹68000 + ₹7000 = ₹75000। सभी देय मदों को जोड़ें। / ₹68000 + ₹7000 = ₹75000. Add all due items.
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मृत साझेदार के हिस्से की गणना में संचित लाभ और सामान्य आरक्षित निधि को किस श्रेणी में रखा जाता है?
In the calculation of a deceased partner's share, accumulated profits and general reserve are classified under which category?
#accountancy
#deceased_partner_share
A लाभ प्रकृति की मदें / Profit nature items
B दायित्व मदें / Liability items
C व्यय मदें / Expense items
D संपत्ति मदें / Asset items
Explanation opens after your attempt
Correct Answer
A. लाभ प्रकृति की मदें / Profit nature items
Explanation
Simple Explanation
दोनों पूर्व अर्जित लाभों का प्रतिनिधित्व करते हैं। इसलिए इन्हें लाभ प्रकृति की मदें माना जाता है। / Both represent previously earned profits. Therefore they are treated as profit nature items.
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मृत साझेदार की मृत्यु के समय यदि निवेश उतार-चढ़ाव निधि ₹30,000 है और कोई संभावित हानि नहीं है तथा उसका लाभांश अनुपात 1/3 है, तो उसके खाते में कितनी राशि जमा होगी?
At the time of death, if Investment Fluctuation Reserve is ₹30,000 and there is no expected loss and his profit-sharing ratio is 1/3, how much will be credited to his account?
#accountancy
#deceased_partner_share
A ₹10,000
B ₹15,000
C ₹5,000
D ₹30,000
Explanation opens after your attempt
Correct Answer
A. ₹10,000
Explanation
Simple Explanation
₹30,000 का 1/3 भाग ₹10,000 है। जोखिम न होने पर निधि वितरित की जाती है। / One-third of ₹30,000 is ₹10,000. The reserve is distributed when no risk exists.
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मृत साझेदार के अंतिम निपटान में कौन-सी मद सामान्यतः शामिल रहती है?
Which item is generally included in the final settlement of a deceased partner?
#accountancy
#deceased_partner_share
A पूंजी शेष / Capital Balance
B भविष्य की बिक्री / Future Sales
C भविष्य की आय / Future Income
D नई पूंजी / New Capital
Explanation opens after your attempt
Correct Answer
A. पूंजी शेष / Capital Balance
Explanation
Simple Explanation
पूंजी शेष अंतिम देय राशि का महत्वपूर्ण भाग है। / Capital balance is an important part of the final amount due.
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यदि आरक्षित निधि ₹1,20,000 और हिस्सेदारी 5% है तो हिस्सा कितना होगा?
If reserve is ₹1,20,000 and share is 5% what is the amount?
#accountancy
#deceased_partner_share
A ₹6,000
B ₹5,000
C ₹8,000
D ₹10,000
Explanation opens after your attempt
Explanation
Simple Explanation
₹1,20,000 का 5% ₹6,000 है। / 5% of ₹1,20,000 is ₹6,000.
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मृत साझेदार के हिस्से का सही लेखांकन क्या सुनिश्चित करता है?
What does proper accounting of a deceased partner's share ensure?
#accountancy
#deceased_partner_share
A सही भुगतान / Correct settlement
B अधिक बिक्री / Higher sales
C अधिक लाभ / Higher profit
D अधिक स्टॉक / More stock
Explanation opens after your attempt
Correct Answer
A. सही भुगतान / Correct settlement
Explanation
Simple Explanation
सही लेखांकन से उचित भुगतान सुनिश्चित होता है। / Proper accounting ensures correct settlement.
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यदि लाभ ₹84,000 और हिस्सेदारी 3/14 है तो लाभ हिस्सा कितना होगा?
If profit is ₹84,000 and share is 3/14 what is the profit share?
#accountancy
#deceased_partner_share
A ₹18,000
B ₹12,000
C ₹16,000
D ₹20,000
Explanation opens after your attempt
Correct Answer
A. ₹18,000
Explanation
Simple Explanation
₹84,000 × 3/14 = ₹18,000। / ₹84,000 × 3/14 = ₹18,000.
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मृत साझेदार के लाभ हिस्से का अनुमान लगाने में किस अवधि का प्रयोग किया जाता है?
Which period is used while estimating a deceased partner's profit share?
#accountancy
#deceased_partner_share
A मृत्यु तक की अवधि / Period up to death
B पूरा वर्ष / Full year always
C अगला वर्ष / Next year
D पिछले दो वर्ष / Previous two years
Explanation opens after your attempt
Correct Answer
A. मृत्यु तक की अवधि / Period up to death
Explanation
Simple Explanation
मृत्यु तक की अवधि को आधार बनाया जाता है। / The period up to death is taken as the basis.
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यदि पूंजी ₹1,20,000 और संचित लाभ का हिस्सा ₹18,000 है तो कुल राशि कितनी होगी?
If capital is ₹1,20,000 and share of accumulated profit is ₹18,000 what is the total amount?
#accountancy
#deceased_partner_share
A ₹1,38,000
B ₹1,28,000
C ₹1,30,000
D ₹1,40,000
Explanation opens after your attempt
Correct Answer
A. ₹1,38,000
Explanation
Simple Explanation
दोनों को जोड़ने पर ₹1,38,000 प्राप्त होते हैं। / Adding both gives ₹1,38,000.
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मृत साझेदार के हिस्से में पुनर्मूल्यांकन हानि क्यों घटाई जाती है?
Why is revaluation loss deducted from the deceased partner's share?
#accountancy
#deceased_partner_share
A वह हानि में भी भागीदार था / He shared losses too
B वह नया साझेदार था / He was a new partner
C वह ऋणदाता था / He was a creditor
D वह ग्राहक था / He was a customer
Explanation opens after your attempt
Correct Answer
A. वह हानि में भी भागीदार था / He shared losses too
Explanation
Simple Explanation
साझेदार लाभ और हानि दोनों में भाग लेते हैं। / Partners share both profits and losses.
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यदि सद्भावना ₹1,44,000 और हिस्सेदारी 1/12 है तो हिस्सा कितना होगा?
If goodwill is ₹1,44,000 and share is 1/12 what is the amount?
#accountancy
#deceased_partner_share
A ₹12,000
B ₹10,000
C ₹14,000
D ₹18,000
Explanation opens after your attempt
Correct Answer
A. ₹12,000
Explanation
Simple Explanation
₹1,44,000 का 1/12 भाग ₹12,000 है। / One-twelfth of ₹1,44,000 is ₹12,000.
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यदि लाभ ₹1,26,000 और हिस्सेदारी 2/7 है तो लाभ हिस्सा कितना होगा?
If profit is ₹1,26,000 and share is 2/7 what is the profit share?
#accountancy
#deceased_partner_share
A ₹36,000
B ₹30,000
C ₹42,000
D ₹28,000
Explanation opens after your attempt
Correct Answer
A. ₹36,000
Explanation
Simple Explanation
₹1,26,000 × 2/7 = ₹36,000। / ₹1,26,000 × 2/7 = ₹36,000.
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मृत साझेदार की राशि तुरंत चुकाने पर क्या आवश्यक नहीं है?
What is not necessary when the deceased partner's amount is paid immediately?
#accountancy
#deceased_partner_share
A ऋण खाता / Loan Account
B नकद खाता / Cash Account
C बैंक खाता / Bank Account
D पूंजी खाता / Capital Account
Explanation opens after your attempt
Correct Answer
A. ऋण खाता / Loan Account
Explanation
Simple Explanation
तुरंत भुगतान होने पर ऋण खाता नहीं बनाया जाता। / A loan account is not needed when payment is immediate.
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यदि आरक्षित निधि ₹54,000 और हिस्सेदारी 1/9 है तो हिस्सा कितना होगा?
If reserve is ₹54,000 and share is 1/9 what is the amount?
#accountancy
#deceased_partner_share
A ₹6,000
B ₹8,000
C ₹9,000
D ₹10,000
Explanation opens after your attempt
Explanation
Simple Explanation
₹54,000 का 1/9 भाग ₹6,000 है। / One-ninth of ₹54,000 is ₹6,000.
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मृत साझेदार के अंतिम निपटान में सद्भावना की भूमिका क्या है?
What is the role of goodwill in final settlement of a deceased partner?
#accountancy
#deceased_partner_share
A देय राशि बढ़ाना / Increase amount due
B व्यय बढ़ाना / Increase expenses
C हानि बढ़ाना / Increase losses
D ऋण बढ़ाना / Increase debt
Explanation opens after your attempt
Correct Answer
A. देय राशि बढ़ाना / Increase amount due
Explanation
Simple Explanation
सद्भावना का हिस्सा अतिरिक्त अधिकार देता है। / A share of goodwill provides additional entitlement.
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यदि वार्षिक लाभ ₹1,92,000 और मृत्यु 5 माह बाद हुई तो अनुमानित लाभ कितना होगा?
If annual profit is ₹1,92,000 and death occurs after 5 months what is the estimated profit?
#accountancy
#deceased_partner_share
A ₹80,000
B ₹96,000
C ₹72,000
D ₹60,000
Explanation opens after your attempt
Correct Answer
A. ₹80,000
Explanation
Simple Explanation
₹1,92,000 × 5/12 = ₹80,000। / ₹1,92,000 × 5/12 = ₹80,000.
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मृत साझेदार के हिस्से में भविष्य का लाभ क्यों नहीं जोड़ा जाता?
Why is future profit not added to the deceased partner's share?
#accountancy
#deceased_partner_share
A वह मृत्यु के बाद अर्जित होता है / It is earned after death
B वह नकद नहीं है / It is not cash
C वह संपत्ति है / It is an asset
D वह व्यय है / It is an expense
Explanation opens after your attempt
Correct Answer
A. वह मृत्यु के बाद अर्जित होता है / It is earned after death
Explanation
Simple Explanation
मृत्यु के बाद का लाभ उसका अधिकार नहीं है। / Profit after death is not his entitlement.
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यदि पूंजी ₹75,000 और सद्भावना का हिस्सा ₹15,000 है तो कुल राशि कितनी होगी?
If capital is ₹75,000 and goodwill share is ₹15,000 what is the total amount?
#accountancy
#deceased_partner_share
A ₹90,000
B ₹85,000
C ₹95,000
D ₹80,000
Explanation opens after your attempt
Correct Answer
A. ₹90,000
Explanation
Simple Explanation
दोनों को जोड़ने पर ₹90,000 प्राप्त होते हैं। / Adding both gives ₹90,000.
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मृत साझेदार के खाते में संचित लाभ का प्रभाव क्या होगा?
What is the effect of accumulated profits on the deceased partner's account?
#accountancy
#deceased_partner_share
A शेष बढ़ेगा / Balance will increase
B शेष घटेगा / Balance will decrease
C कोई प्रभाव नहीं / No effect
D खाता बंद होगा / Account closes
Explanation opens after your attempt
Correct Answer
A. शेष बढ़ेगा / Balance will increase
Explanation
Simple Explanation
संचित लाभ खाते में क्रेडिट किए जाते हैं। / Accumulated profits are credited to the account.
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यदि सद्भावना ₹96,000 और हिस्सेदारी 1/8 है तो हिस्सा कितना होगा?
If goodwill is ₹96,000 and share is 1/8 what is the amount?
#accountancy
#deceased_partner_share
A ₹12,000
B ₹10,000
C ₹15,000
D ₹18,000
Explanation opens after your attempt
Correct Answer
A. ₹12,000
Explanation
Simple Explanation
₹96,000 का 1/8 भाग ₹12,000 है। / One-eighth of ₹96,000 is ₹12,000.
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मृत साझेदार के हिस्से की गणना में कौन-सी मद सबसे पहले पहचानी जाती है?
Which item is identified first in calculating a deceased partner's share?
#accountancy
#deceased_partner_share
A लाभांश अनुपात / Profit-sharing ratio
B बैंक शेष / Bank balance
C स्टॉक / Stock
D बिक्री / Sales
Explanation opens after your attempt
Correct Answer
A. लाभांश अनुपात / Profit-sharing ratio
Explanation
Simple Explanation
लाभांश अनुपात अधिकांश गणनाओं का आधार है। / The profit-sharing ratio is the basis of most calculations.
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मृत साझेदार की राशि का सही निर्धारण किसलिए आवश्यक है?
Why is proper determination of the deceased partner's amount necessary?
#accountancy
#deceased_partner_share
A उचित निपटान हेतु / For fair settlement
B बिक्री बढ़ाने हेतु / To increase sales
C कर कम करने हेतु / To reduce tax
D स्टॉक बढ़ाने हेतु / To increase stock
Explanation opens after your attempt
Correct Answer
A. उचित निपटान हेतु / For fair settlement
Explanation
Simple Explanation
सही निर्धारण से विवाद कम होते हैं। / Proper determination reduces disputes.
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यदि लाभ ₹66,000 और हिस्सेदारी 1/6 है तो लाभ हिस्सा कितना होगा?
If profit is ₹66,000 and share is 1/6 what is the profit share?
#accountancy
#deceased_partner_share
A ₹11,000
B ₹10,000
C ₹12,000
D ₹9,000
Explanation opens after your attempt
Correct Answer
A. ₹11,000
Explanation
Simple Explanation
₹66,000 का 1/6 भाग ₹11,000 है। / One-sixth of ₹66,000 is ₹11,000.
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