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445 questions tagged with dissolution.
What may result from a worthless asset?
A. साकारण हानिRealisation loss
No proceeds may lead to loss.
The correct answer is A. साकारण हानि / Realisation loss. No proceeds may lead to loss.
प्राप्ति न होने से हानि हो सकती है।
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What is the basis of final distribution?
A. पूंजी खातों का शेषCapital account balances
Payment is based on final balances.
The correct answer is A. पूंजी खातों का शेष / Capital account balances. Payment is based on final balances.
अंतिम शेष के आधार पर भुगतान होता है।
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What is the next step after selling all assets?
A. देनदारियों का भुगतानPayment of liabilities
Liabilities are paid from cash realized.
The correct answer is A. देनदारियों का भुगतान / Payment of liabilities. Liabilities are paid from cash realized.
नकद से देनदारियां चुकाई जाती हैं।
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What happens if ₹4000 is collected from debtors?
A. बैंक प्राप्ति बढ़ेगीBank receipt increases
Collection is treated as a receipt.
The correct answer is A. बैंक प्राप्ति बढ़ेगी / Bank receipt increases. Collection is treated as a receipt.
वसूली प्राप्ति मानी जाती है।
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Where are non-cash assets transferred?
A. साकारण खाताRealisation Account
Non-cash assets go to Realisation Account.
The correct answer is A. साकारण खाता / Realisation Account. Non-cash assets go to Realisation Account.
गैर-नकद परिसंपत्तियां साकारण खाते में जाती हैं।
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What may arise if an asset is sold below book value?
A. साकारण हानिRealisation loss
Lower proceeds create loss.
The correct answer is A. साकारण हानि / Realisation loss. Lower proceeds create loss.
कम प्राप्ति हानि उत्पन्न करती है।
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What may arise if an asset is sold above book value?
A. साकारण लाभRealisation profit
Higher proceeds create profit.
The correct answer is A. साकारण लाभ / Realisation profit. Higher proceeds create profit.
अधिक प्राप्ति लाभ उत्पन्न करती है।
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Furniture sold for ₹7000 affects which account?
A. साकारण खाताRealisation Account
Asset sale affects Realisation Account.
The correct answer is A. साकारण खाता / Realisation Account. Asset sale affects Realisation Account.
परिसंपत्ति बिक्री साकारण खाते में जाती है।
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What is the main use of the bank account?
A. प्राप्तियां और भुगतान दर्ज करनाRecording receipts and payments
All cash transactions are recorded here.
The correct answer is A. प्राप्तियां और भुगतान दर्ज करना / Recording receipts and payments. All cash transactions are recorded here.
सभी नकद लेनदेन इसमें दर्ज होते हैं।
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If receipts are ₹20000 and payments are ₹12000 what is the balance?
A. ₹8000
The difference is ₹8000.
The correct answer is A. ₹8000. The difference is ₹8000.
अंतर ₹8000 है।
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Where is cash received from asset sale recorded?
A. क्रेडिट पक्षCredit side
Receipt is recorded on credit side.
The correct answer is A. क्रेडिट पक्ष / Credit side. Receipt is recorded on credit side.
प्राप्ति क्रेडिट में दर्ज होती है।
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What happens to partnership relation after dissolution?
A. समाप्त हो जाता हैIt ends
The partnership relation also ends.
The correct answer is A. समाप्त हो जाता है / It ends. The partnership relation also ends.
फर्म के साथ संबंध भी समाप्त होता है।
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If stock is sold for ₹15000 what is the receipt?
A. ₹15000
Sale value is the receipt.
The correct answer is A. ₹15000. Sale value is the receipt.
बिक्री मूल्य ही प्राप्ति है।
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When are capital accounts closed?
A. अंतिम निपटान परAt final settlement
They close after final settlement.
The correct answer is A. अंतिम निपटान पर / At final settlement. They close after final settlement.
अंतिम भुगतान के बाद बंद होते हैं।
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What is the main objective of dissolution?
A. सभी खातों का निपटानSettlement of all accounts
All accounts are finally settled.
The correct answer is A. सभी खातों का निपटान / Settlement of all accounts. All accounts are finally settled.
सभी खातों का अंतिम निपटान किया जाता है।
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What is the effect on cash when a liability of ₹5000 is paid?
A. ₹5000 कम होगाDecrease by ₹5000
Payment decreases cash.
The correct answer is A. ₹5000 कम होगा / Decrease by ₹5000. Payment decreases cash.
भुगतान से नकद घटता है।
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Which asset generally is not transferred to Realisation Account?
A. नकदCash
Cash is kept separately.
The correct answer is A. नकद / Cash. Cash is kept separately.
नकद अलग रखा जाता है।
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What is the outcome of Realisation Account?
A. लाभ या हानिProfit or loss
It reveals final profit or loss.
The correct answer is A. लाभ या हानि / Profit or loss. It reveals final profit or loss.
इससे अंतिम लाभ या हानि ज्ञात होती है।
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Who receives the remaining cash after dissolution?
A. भागीदारPartners
Remaining balance is paid to partners.
The correct answer is A. भागीदार / Partners. Remaining balance is paid to partners.
शेष राशि भागीदारों को दी जाती है।
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Where is stock sale amount recorded?
A. साकारण खाते के क्रेडिट मेंCredit of Realisation Account
Sale proceeds are credited.
The correct answer is A. साकारण खाते के क्रेडिट में / Credit of Realisation Account. Sale proceeds are credited.
बिक्री प्राप्ति क्रेडिट की जाती है।
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What happens to the firm's existence after closure?
A. समाप्त हो जाता हैIt ends
Dissolution ends the firm.
The correct answer is A. समाप्त हो जाता है / It ends. Dissolution ends the firm.
विघटन से फर्म समाप्त हो जाती है।
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Dissolution expenses are recorded in which account?
A. साकारण खाताRealisation Account
Dissolution expenses are debited to Realisation Account.
The correct answer is A. साकारण खाता / Realisation Account. Dissolution expenses are debited to Realisation Account.
विघटन व्यय साकारण खाते में डेबिट होते हैं।
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If machinery is sold for ₹12000 how much cash is received?
A. ₹12000
Sale value equals cash received.
The correct answer is A. ₹12000. Sale value equals cash received.
बिक्री मूल्य ही प्राप्त नकद होता है।
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Cash balance is generally not transferred to which account?
A. साकारण खाताRealisation Account
Cash is retained separately.
The correct answer is A. साकारण खाता / Realisation Account. Cash is retained separately.
नकद अलग ही रखा जाता है।
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How is realisation loss distributed?
A. भागीदारों मेंAmong partners
Loss is distributed through capital accounts.
The correct answer is A. भागीदारों में / Among partners. Loss is distributed through capital accounts.
हानि पूंजी खातों में बांटी जाती है।
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To whom is realisation profit transferred?
A. भागीदारों के पूंजी खातेPartners' capital accounts
Profit is shared in profit-sharing ratio.
The correct answer is A. भागीदारों के पूंजी खाते / Partners' capital accounts. Profit is shared in profit-sharing ratio.
लाभ लाभांश अनुपात में बांटा जाता है।
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Who is paid first on dissolution?
A. बाहरी देनदारExternal liabilities
External claims get priority.
The correct answer is A. बाहरी देनदार / External liabilities. External claims get priority.
बाहरी दावों को प्राथमिकता दी जाती है।
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What is the process of converting assets into cash called?
A. साकारणRealisation
Assets are sold to realize cash.
The correct answer is A. साकारण / Realisation. Assets are sold to realize cash.
परिसंपत्तियों की बिक्री से नकद प्राप्त किया जाता है।
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Which account is prepared on dissolution?
A. साकारण खाताRealisation Account
Realisation Account determines profit or loss.
The correct answer is A. साकारण खाता / Realisation Account. Realisation Account determines profit or loss.
साकारण खाता लाभ या हानि ज्ञात करता है।
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What is meant by dissolution of a firm?
A. फर्म का समापनClosure of firm
In dissolution the firm's existence ends. It is a basic concept.
The correct answer is A. फर्म का समापन / Closure of firm. In dissolution the firm's existence ends. It is a basic concept.
विघटन में फर्म का अस्तित्व समाप्त हो जाता है। यह मूल अवधारणा है।
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