Concept-wise Practice

dissolution MCQ Questions for Class 12

dissolution se related questions ko ek jagah revise karein. Har question me bilingual content, answer feedback aur explanation available hai.

Practice Questions

445 questions tagged with dissolution.

यदि लेनदार ₹18000 के स्थान पर ₹17500 स्वीकार कर लें तो लाभ कितना होगा?

If creditors of ₹18000 accept ₹17500 what is the gain?

Explanation opens after your attempt
Correct Answer

A. ₹500

Step 1

Concept

Gain of ₹500 arises due to lower payment.

Step 2

Why this answer is correct

The correct answer is A. ₹500. Gain of ₹500 arises due to lower payment.

Step 3

Exam Tip

कम भुगतान के कारण ₹500 का लाभ होता है।

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साकारण खाते में परिसंपत्तियों को किस मूल्य पर स्थानांतरित किया जाता है?

At what value are assets transferred to Realisation Account?

Explanation opens after your attempt
Correct Answer

A. पुस्तकीय मूल्यBook value

Step 1

Concept

Assets are generally transferred at book value.

Step 2

Why this answer is correct

The correct answer is A. पुस्तकीय मूल्य / Book value. Assets are generally transferred at book value.

Step 3

Exam Tip

सामान्यतः परिसंपत्तियां पुस्तकीय मूल्य पर स्थानांतरित होती हैं।

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A और B का लाभांश अनुपात 3:2 है। साकारण हानि ₹10000 हो तो A पर कितना भार आएगा?

A and B share profits in ratio 3:2. If realisation loss is ₹10000 what is A's share?

Explanation opens after your attempt
Correct Answer

A. ₹6000

Step 1

Concept

A bears 3/5 of the loss. Therefore ₹6000.

Step 2

Why this answer is correct

The correct answer is A. ₹6000. A bears 3/5 of the loss. Therefore ₹6000.

Step 3

Exam Tip

3:2 अनुपात में A का हिस्सा 3/5 है। इसलिए ₹6000।

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यदि एक भागीदार साकारण व्यय ₹3000 स्वयं वहन करता है तो फर्म द्वारा भुगतान करने पर किस खाते को क्रेडिट किया जाएगा?

If a partner bears dissolution expenses of ₹3000 and the firm reimburses him which account is credited?

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Correct Answer

A. भागीदार का पूंजी खाताPartner's Capital Account

Step 1

Concept

Partner's account is credited for reimbursement.

Step 2

Why this answer is correct

The correct answer is A. भागीदार का पूंजी खाता / Partner's Capital Account. Partner's account is credited for reimbursement.

Step 3

Exam Tip

भागीदार को भुगतान देने हेतु उसका खाता क्रेडिट किया जाता है।

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एक परिसंपत्ति की पुस्तकीय कीमत ₹22000 और बिक्री ₹27000 है। साकारण लाभ कितना है?

An asset has a book value of ₹22000 and is sold for ₹27000. What is the realisation profit?

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Correct Answer

A. ₹5000

Step 1

Concept

Difference between sale and book value is ₹5000.

Step 2

Why this answer is correct

The correct answer is A. ₹5000. Difference between sale and book value is ₹5000.

Step 3

Exam Tip

बिक्री और पुस्तकीय मूल्य का अंतर ₹5000 है।

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साकारण खाते में अदर्ज देनदारी के भुगतान को कैसे दर्ज किया जाता है?

How is payment of an unrecorded liability recorded in Realisation Account?

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Correct Answer

A. डेबिट पक्ष मेंOn debit side

Step 1

Concept

Payment of an unrecorded liability is debited to Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष में / On debit side. Payment of an unrecorded liability is debited to Realisation Account.

Step 3

Exam Tip

अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है।

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यदि साकारण लाभ ₹18000 हो और लाभांश अनुपात 2:1 हो तो पहले भागीदार का हिस्सा कितना होगा?

If realisation profit is ₹18000 and profit-sharing ratio is 2:1 what is the first partner's share?

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Correct Answer

A. ₹12000

Step 1

Concept

There are 3 parts in 2:1 ratio. First partner gets ₹12000.

Step 2

Why this answer is correct

The correct answer is A. ₹12000. There are 3 parts in 2:1 ratio. First partner gets ₹12000.

Step 3

Exam Tip

2:1 में कुल 3 भाग होते हैं। पहले भागीदार को ₹12000 मिलेंगे।

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एक देनदारी ₹12000 पुस्तकों में थी पर ₹11000 में निपटा दी गई। साकारण परिणाम क्या होगा?

A liability of ₹12000 was settled for ₹11000. What is the realisation result?

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Correct Answer

A. ₹1000 का लाभProfit of ₹1000

Step 1

Concept

Paying less creates a gain of ₹1000. It is treated as realisation profit.

Step 2

Why this answer is correct

The correct answer is A. ₹1000 का लाभ / Profit of ₹1000. Paying less creates a gain of ₹1000. It is treated as realisation profit.

Step 3

Exam Tip

कम भुगतान करने से ₹1000 का लाभ होता है। इसे साकारण लाभ माना जाता है।

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विघटन पर मशीनरी की पुस्तकीय कीमत ₹50000 थी और ₹46000 में बेची गई। साकारण खाते में कितना प्रभाव होगा?

On dissolution machinery with book value ₹50000 was sold for ₹46000. What will be the effect in Realisation Account?

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Correct Answer

A. ₹4000 की हानिLoss of ₹4000

Step 1

Concept

Sale value is ₹4000 less than book value. The difference is a realisation loss.

Step 2

Why this answer is correct

The correct answer is A. ₹4000 की हानि / Loss of ₹4000. Sale value is ₹4000 less than book value. The difference is a realisation loss.

Step 3

Exam Tip

बिक्री मूल्य पुस्तकीय मूल्य से ₹4000 कम है। अंतर साकारण हानि है।

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फर्म के विघटन पर सबसे पहले कौन सा खाता बंद करने की प्रक्रिया शुरू की जाती है?

On dissolution of a firm which account closing process is initiated first?

Explanation opens after your attempt
Correct Answer

A. वास्तविकीकरण खाताRealisation Account

Step 1

Concept

On dissolution Realisation Account is opened to settle assets and liabilities. Remember its purpose for exams.

Step 2

Why this answer is correct

The correct answer is A. वास्तविकीकरण खाता / Realisation Account. On dissolution Realisation Account is opened to settle assets and liabilities. Remember its purpose for exams.

Step 3

Exam Tip

विघटन पर संपत्तियों और देनदारियों के निपटान हेतु वास्तविकीकरण खाता खोला जाता है। परीक्षा में इसका उद्देश्य याद रखें।

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विघटन के बाद बची हुई अंतिम राशि का वितरण किस आधार पर किया जाता है?

On what basis is the final remaining amount distributed after dissolution?

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Correct Answer

A. पूंजी खातों के अंतिम शेषFinal capital balances

Step 1

Concept

Final distribution is based on capital account balances. Remember the order of settlement.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खातों के अंतिम शेष / Final capital balances. Final distribution is based on capital account balances. Remember the order of settlement.

Step 3

Exam Tip

अंतिम वितरण पूंजी खातों के शेष के अनुसार होता है। भुगतान क्रम याद रखें।

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यदि कोई भागीदार विघटन व्यय स्वयं वहन करे तो भुगतान की गई राशि किसे दी जाती है?

If a partner personally bears dissolution expenses who receives reimbursement?

Explanation opens after your attempt
Correct Answer

A. उसी भागीदार कोThe same partner

Step 1

Concept

The firm reimburses that partner. This is a common examination situation.

Step 2

Why this answer is correct

The correct answer is A. उसी भागीदार को / The same partner. The firm reimburses that partner. This is a common examination situation.

Step 3

Exam Tip

फर्म उस भागीदार को भुगतान करती है। प्रश्नों में यह सामान्य स्थिति है।

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फर्म के विघटन में देनदारियों का निपटान करने का मुख्य उद्देश्य क्या है?

What is the main objective of settling liabilities during dissolution?

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Correct Answer

A. सभी दायित्व समाप्त करनाEliminate all obligations

Step 1

Concept

All claims must be settled during dissolution. This ensures complete closure of the firm.

Step 2

Why this answer is correct

The correct answer is A. सभी दायित्व समाप्त करना / Eliminate all obligations. All claims must be settled during dissolution. This ensures complete closure of the firm.

Step 3

Exam Tip

विघटन में सभी दावों का निपटान आवश्यक है। इससे फर्म पूर्णतः बंद होती है।

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विघटन पर यदि कोई देनदारी पुस्तकों में दर्ज नहीं थी और भुगतान की गई तो उसे क्या माना जाएगा?

If an unrecorded liability is paid on dissolution how is it treated?

Explanation opens after your attempt
Correct Answer

A. साकारण खाते में डेबिटDebited to Realisation Account

Step 1

Concept

Payment of an unrecorded liability is debited to Realisation Account. This is an important rule.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाते में डेबिट / Debited to Realisation Account. Payment of an unrecorded liability is debited to Realisation Account. This is an important rule.

Step 3

Exam Tip

अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है। यह महत्वपूर्ण नियम है।

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साकारण खाते में अवितरित परिसंपत्ति भागीदार द्वारा लेने पर किस पक्ष में प्रविष्टि की जाती है?

When an unrecorded asset is taken over by a partner which side of Realisation Account is credited?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट पक्षCredit side

Step 1

Concept

When a partner takes over an asset Realisation Account is credited. Remember the takeover entry for exams.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट पक्ष / Credit side. When a partner takes over an asset Realisation Account is credited. Remember the takeover entry for exams.

Step 3

Exam Tip

भागीदार द्वारा परिसंपत्ति लेने पर साकारण खाते को क्रेडिट किया जाता है। परीक्षा में टेकओवर प्रविष्टि याद रखें।

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फर्म के समापन में अंतिम लक्ष्य क्या है?

What is the ultimate goal in closing a firm?

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Correct Answer

A. संपूर्ण निपटानComplete settlement

Step 1

Concept

The objective of dissolution is complete settlement.

Step 2

Why this answer is correct

The correct answer is A. संपूर्ण निपटान / Complete settlement. The objective of dissolution is complete settlement.

Step 3

Exam Tip

विघटन का उद्देश्य पूर्ण निपटान है।

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यदि कुल प्राप्तियां ₹25000 और कुल भुगतान ₹20000 हों तो शेष कितना है?

If total receipts are ₹25000 and total payments are ₹20000 what is the balance?

Explanation opens after your attempt
Correct Answer

A. ₹5000

Step 1

Concept

The difference is ₹5000.

Step 2

Why this answer is correct

The correct answer is A. ₹5000. The difference is ₹5000.

Step 3

Exam Tip

अंतर ₹5000 है।

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विघटन के समय फर्म की गतिविधियां क्या होती हैं?

What happens to business activities at dissolution?

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Correct Answer

A. बंद हो जाती हैंThey stop

Step 1

Concept

Business activities cease.

Step 2

Why this answer is correct

The correct answer is A. बंद हो जाती हैं / They stop. Business activities cease.

Step 3

Exam Tip

व्यवसायिक गतिविधियां समाप्त हो जाती हैं।

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परिसंपत्तियों की बिक्री से प्राप्त राशि कहाँ जमा होती है?

Where is the amount received from sale of assets deposited?

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Correct Answer

A. बैंक या नकद खाते मेंBank or cash account

Step 1

Concept

Received cash goes to bank or cash account.

Step 2

Why this answer is correct

The correct answer is A. बैंक या नकद खाते में / Bank or cash account. Received cash goes to bank or cash account.

Step 3

Exam Tip

प्राप्त नकद बैंक में जमा होता है।

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विघटन पर पुस्तकों का अंतिम परिणाम क्या होना चाहिए?

What should be the final result of books on dissolution?

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Correct Answer

A. सभी खाते बंदAll accounts closed

Step 1

Concept

All accounts are closed at the end.

Step 2

Why this answer is correct

The correct answer is A. सभी खाते बंद / All accounts closed. All accounts are closed at the end.

Step 3

Exam Tip

समापन पर सभी खाते बंद हो जाते हैं।

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यदि देनदारी ₹6000 में चुकाई जाए तो यह किस प्रकार का लेनदेन है?

If a liability of ₹6000 is paid what type of transaction is it?

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Correct Answer

A. भुगतानPayment

Step 1

Concept

Settlement of liability is a payment.

Step 2

Why this answer is correct

The correct answer is A. भुगतान / Payment. Settlement of liability is a payment.

Step 3

Exam Tip

देनदारी चुकाना भुगतान है।

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विघटन पर कौन सा खाता लाभांश अनुपात से प्रभावित होता है?

Which account is affected by profit-sharing ratio on dissolution?

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Correct Answer

A. पूंजी खाताCapital Account

Step 1

Concept

Realisation profit or loss goes to capital accounts.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाता / Capital Account. Realisation profit or loss goes to capital accounts.

Step 3

Exam Tip

साकारण लाभ या हानि पूंजी खातों में जाती है।

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यदि परिसंपत्ति की पुस्तकीय कीमत ₹9000 और बिक्री ₹11000 हो तो क्या होगा?

If an asset book value is ₹9000 and sold for ₹11000 what happens?

Explanation opens after your attempt
Correct Answer

A. साकारण लाभRealisation profit

Step 1

Concept

A profit of ₹2000 arises.

Step 2

Why this answer is correct

The correct answer is A. साकारण लाभ / Realisation profit. A profit of ₹2000 arises.

Step 3

Exam Tip

₹2000 का लाभ होगा।

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बाहरी देनदारियों के बाद किसका भुगतान होता है?

Whose payment is made after external liabilities?

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Correct Answer

A. भागीदारों के ऋणPartners' loans

Step 1

Concept

Partners' loans come next in payment order.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों के ऋण / Partners' loans. Partners' loans come next in payment order.

Step 3

Exam Tip

भुगतान क्रम में भागीदार ऋण बाद में आते हैं।

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खाते बंद करने का उद्देश्य क्या है?

What is the purpose of closing accounts?

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Correct Answer

A. अंतिम निपटानFinal settlement

Step 1

Concept

All obligations are settled.

Step 2

Why this answer is correct

The correct answer is A. अंतिम निपटान / Final settlement. All obligations are settled.

Step 3

Exam Tip

सभी दायित्व समाप्त किए जाते हैं।

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₹30000 प्राप्ति और ₹18000 भुगतान होने पर शेष कितना होगा?

If receipts are ₹30000 and payments are ₹18000 what is the balance?

Explanation opens after your attempt
Correct Answer

A. ₹12000

Step 1

Concept

The difference is ₹12000.

Step 2

Why this answer is correct

The correct answer is A. ₹12000. The difference is ₹12000.

Step 3

Exam Tip

अंतर ₹12000 है।

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विघटन प्रक्रिया का अंतिम चरण क्या है?

What is the final stage of dissolution process?

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Correct Answer

A. भागीदारों को अंतिम भुगतानFinal payment to partners

Step 1

Concept

Partners are settled finally.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों को अंतिम भुगतान / Final payment to partners. Partners are settled finally.

Step 3

Exam Tip

अंत में भागीदारों का निपटान होता है।

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परिसंपत्तियों के स्थानांतरण पर साकारण खाते में क्या किया जाता है?

What is done in Realisation Account when assets are transferred?

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Correct Answer

A. डेबिट किया जाता हैDebited

Step 1

Concept

Assets are debited.

Step 2

Why this answer is correct

The correct answer is A. डेबिट किया जाता है / Debited. Assets are debited.

Step 3

Exam Tip

परिसंपत्तियां डेबिट की जाती हैं।

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देनदारियों के स्थानांतरण पर साकारण खाते में क्या किया जाता है?

What is done in Realisation Account when liabilities are transferred?

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Correct Answer

A. क्रेडिट किया जाता हैCredited

Step 1

Concept

Liabilities are credited.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट किया जाता है / Credited. Liabilities are credited.

Step 3

Exam Tip

देनदारियां क्रेडिट की जाती हैं।

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अंत में बैंक खाते का शेष सामान्यतः कितना होता है?

What is generally the final balance of bank account?

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Correct Answer

A. शून्यZero

Step 1

Concept

The account closes after all settlements.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. The account closes after all settlements.

Step 3

Exam Tip

सभी भुगतान के बाद खाता बंद हो जाता है।

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