A. सक्षम साझेदारों द्वारा नियमानुसार वहन/Borne by solvent partners as per rule
Step 1
Concept
The deficiency of an insolvent partner is borne by solvent partners as per applicable rule. Choose the ratio according to the rule in exams.
Step 2
Why this answer is correct
The correct answer is A. सक्षम साझेदारों द्वारा नियमानुसार वहन / Borne by solvent partners as per rule. The deficiency of an insolvent partner is borne by solvent partners as per applicable rule. Choose the ratio according to the rule in exams.
Step 3
Exam Tip
दिवालिया साझेदार की कमी सक्षम साझेदारों पर नियमानुसार डाली जाती है। परीक्षा में लागू नियम के अनुसार अनुपात चुनें।
Asset taken reduces capital and liability taken increases it. ₹55000 minus ₹20000 plus ₹8000 equals credit ₹43000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 43000 क्रेडिट / Credit ₹43000. Asset taken reduces capital and liability taken increases it. ₹55000 minus ₹20000 plus ₹8000 equals credit ₹43000.
Step 3
Exam Tip
संपत्ति घटेगी और देनदारी लेने से पूंजी बढ़ेगी। रुपये 55000 घट रुपये 20000 जोड़ रुपये 8000 बराबर रुपये 43000 क्रेडिट।
Taking asset gives debit and taking liability gives credit. Net effect is ₹12000 minus ₹7000 which is debit ₹5000.
Step 2
Why this answer is correct
The correct answer is A. रुपये 5000 डेबिट / Debit ₹5000. Taking asset gives debit and taking liability gives credit. Net effect is ₹12000 minus ₹7000 which is debit ₹5000.
Step 3
Exam Tip
संपत्ति लेने पर डेबिट और देनदारी लेने पर क्रेडिट होता है। शुद्ध प्रभाव रुपये 12000 घट रुपये 7000 यानी रुपये 5000 डेबिट है।
If credit side is more there is realisation profit. It is credited to partners' capital accounts.
Step 2
Why this answer is correct
The correct answer is B. वसूली लाभ / Realisation profit. If credit side is more there is realisation profit. It is credited to partners' capital accounts.
Step 3
Exam Tip
क्रेडिट पक्ष अधिक होने पर वसूली लाभ होता है। इसे साझेदारों के पूंजी खातों में क्रेडिट किया जाता है।
If debit side is more there is realisation loss. Debit it to partners' capital accounts in profit sharing ratio.
Step 2
Why this answer is correct
The correct answer is B. वसूली हानि / Realisation loss. If debit side is more there is realisation loss. Debit it to partners' capital accounts in profit sharing ratio.
Step 3
Exam Tip
डेबिट अधिक होने पर वसूली हानि होती है। इसे साझेदारों के पूंजी खातों में लाभ अनुपात से डेबिट करें।
A. सभी परिसंपत्तियों और देनदारियों के वसूली समायोजन के बाद/After realisation adjustments of all assets and liabilities
Step 1
Concept
Realisation profit or loss is calculated after all realisation entries. Do not distribute profit or loss before completing realisation.
Step 2
Why this answer is correct
The correct answer is A. सभी परिसंपत्तियों और देनदारियों के वसूली समायोजन के बाद / After realisation adjustments of all assets and liabilities. Realisation profit or loss is calculated after all realisation entries. Do not distribute profit or loss before completing realisation.
Step 3
Exam Tip
वसूली खाते का लाभ या हानि सभी वसूली प्रविष्टियों के बाद निकाला जाता है। परीक्षा में अधूरी वसूली से पहले profit या loss न बांटें।
Commission is income for the partner so it is credited to capital. Record the full agreed amount in exams.
Step 2
Why this answer is correct
The correct answer is B. रुपये 3000 क्रेडिट / Credit ₹3000. Commission is income for the partner so it is credited to capital. Record the full agreed amount in exams.
Step 3
Exam Tip
कमीशन साझेदार की आय है इसलिए पूंजी खाते में क्रेडिट किया जाता है। परीक्षा में पूरी स्वीकृत राशि लिखें।
Commission is an amount payable to the partner so it is credited to capital. Treat it like remuneration in exams.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट ओर / Credit side. Commission is an amount payable to the partner so it is credited to capital. Treat it like remuneration in exams.
Step 3
Exam Tip
कमीशन साझेदार को मिलने वाली राशि है इसलिए पूंजी खाते में क्रेडिट होता है। परीक्षा में कमीशन को remuneration जैसा मानें।
अ को वसूली खर्च के लिए रुपये 5000 निश्चित रूप से मिलने हैं। वास्तविक खर्च रुपये 6500 हैं। यदि खर्च अ को ही वहन करने हैं तो अ को कितनी राशि क्रेडिट होगी?
B. साझेदार स्वयं वहन करेगा यदि समझौते में यही तय है/Partner bears it if agreement says so
Step 1
Concept
In a fixed amount agreement extra expense generally remains with the partner. The wording of the agreement is decisive in exams.
Step 2
Why this answer is correct
The correct answer is B. साझेदार स्वयं वहन करेगा यदि समझौते में यही तय है / Partner bears it if agreement says so. In a fixed amount agreement extra expense generally remains with the partner. The wording of the agreement is decisive in exams.
Step 3
Exam Tip
निश्चित राशि वाले समझौते में अतिरिक्त खर्च सामान्यतः साझेदार पर रहता है। परीक्षा में agreement की भाषा निर्णायक होती है।
Realisation expenses paid by firm first go to realisation account. Capital accounts are affected through realisation profit or loss.
Step 2
Why this answer is correct
The correct answer is A. सीधा कोई प्रभाव नहीं / No direct effect. Realisation expenses paid by firm first go to realisation account. Capital accounts are affected through realisation profit or loss.
Step 3
Exam Tip
फर्म द्वारा चुकाए गए वसूली खर्च पहले वसूली खाते में जाते हैं। पूंजी खातों पर प्रभाव वसूली लाभ या हानि के माध्यम से आता है।
B has taken over the firm's liability so his capital account is credited. Adjust unrecorded liabilities also in exams.
Step 2
Why this answer is correct
The correct answer is B. रुपये 9000 क्रेडिट / Credit ₹9000. B has taken over the firm's liability so his capital account is credited. Adjust unrecorded liabilities also in exams.
Step 3
Exam Tip
ब ने फर्म की देनदारी संभाली इसलिए उसका पूंजी खाता क्रेडिट होगा। परीक्षा में अमूल्यांकित देनदारी का भी समायोजन करें।
Taking over a liability benefits the firm so the partner is credited. In exams credit capital for liability taken over.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट / Credit. Taking over a liability benefits the firm so the partner is credited. In exams credit capital for liability taken over.
Step 3
Exam Tip
देनदारी अपने ऊपर लेना फर्म के लिए लाभ है इसलिए साझेदार को क्रेडिट किया जाता है। परीक्षा में liability taken over को capital credit करें।
The partner taking over an unrecorded asset is debited. Do not omit it from settlement in exams.
Step 2
Why this answer is correct
The correct answer is B. रुपये 16000 डेबिट / Debit ₹16000. The partner taking over an unrecorded asset is debited. Do not omit it from settlement in exams.
Step 3
Exam Tip
अमूल्यांकित संपत्ति लेने वाले साझेदार का पूंजी खाता डेबिट होता है। परीक्षा में इसे वसूली से अलग नहीं छोड़ें।
Taking an asset benefits the partner so his capital account is debited. Record the agreed value of unrecorded asset in exams.
Step 2
Why this answer is correct
The correct answer is B. डेबिट / Debit. Taking an asset benefits the partner so his capital account is debited. Record the agreed value of unrecorded asset in exams.
Step 3
Exam Tip
संपत्ति लेने से साझेदार को लाभ मिलता है इसलिए उसका पूंजी खाता डेबिट होगा। परीक्षा में अमूल्यांकित संपत्ति की सहमत कीमत लिखें।
Advertisement suspense account is like deferred expenditure or accumulated loss. Debit it in profit sharing ratio.
Step 2
Why this answer is correct
The correct answer is B. डेबिट ओर / Debit side. Advertisement suspense account is like deferred expenditure or accumulated loss. Debit it in profit sharing ratio.
Step 3
Exam Tip
विज्ञापन उचंत खाता लिखित अपव्यय या संचित हानि जैसा होता है। इसे लाभ अनुपात में डेबिट करें।
B. क्रेडिट में लाभ अनुपात से/Credit in profit sharing ratio
Step 1
Concept
Joint life policy reserve is like accumulated profit. Credit it to partners' capital accounts in the profit sharing ratio.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट में लाभ अनुपात से / Credit in profit sharing ratio. Joint life policy reserve is like accumulated profit. Credit it to partners' capital accounts in the profit sharing ratio.
Step 3
Exam Tip
संयुक्त जीवन बीमा पॉलिसी आरक्षित संचित लाभ जैसा होता है। इसे साझेदारों के पूंजी खातों में लाभ अनुपात से क्रेडिट करें।
Investment loss is deducted from the reserve. The remaining ₹4000 is given to partners in profit sharing ratio.
Step 2
Why this answer is correct
The correct answer is A. रुपये 4000 / ₹4000. Investment loss is deducted from the reserve. The remaining ₹4000 is given to partners in profit sharing ratio.
Step 3
Exam Tip
आरक्षित में से निवेश हानि घटती है। शेष रुपये 4000 साझेदारों को लाभ अनुपात में मिलेगा।
A. निवेश के मूल्य में कमी/Fall in value of investments
Step 1
Concept
This reserve is created for fall in investment value. In exams deduct investment loss first and distribute the balance to partners.
Step 2
Why this answer is correct
The correct answer is A. निवेश के मूल्य में कमी / Fall in value of investments. This reserve is created for fall in investment value. In exams deduct investment loss first and distribute the balance to partners.
Step 3
Exam Tip
यह आरक्षित निवेश मूल्य घटने के जोखिम के लिए बनाया जाता है। परीक्षा में पहले निवेश हानि घटाकर शेष साझेदारों को दें।
A. साझेदारों को लाभ अनुपात में/Partners in profit sharing ratio
Step 1
Concept
The remaining ₹18000 after claim is distributed among partners like accumulated profit. Deduct claim from reserve in exams.
Step 2
Why this answer is correct
The correct answer is A. साझेदारों को लाभ अनुपात में / Partners in profit sharing ratio. The remaining ₹18000 after claim is distributed among partners like accumulated profit. Deduct claim from reserve in exams.
Step 3
Exam Tip
दावे के बाद बची राशि रुपये 18000 संचित लाभ की तरह साझेदारों में बांटी जाएगी। परीक्षा में reserve में से claim घटाएं।
If there is no claim it is credited to partners like accumulated profit. If claim exists, distribute only the remaining amount.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट किया जाता है / Credited. If there is no claim it is credited to partners like accumulated profit. If claim exists, distribute only the remaining amount.
Step 3
Exam Tip
दावा न होने पर यह संचित लाभ की तरह साझेदारों को क्रेडिट होता है। परीक्षा में claim होने पर केवल शेष राशि बांटें।
Accumulated profit belongs to partners so it is credited in the profit sharing ratio. Identify all reserves first in exams.
Step 2
Why this answer is correct
The correct answer is A. लाभ अनुपात / Profit sharing ratio. Accumulated profit belongs to partners so it is credited in the profit sharing ratio. Identify all reserves first in exams.
Step 3
Exam Tip
संचित लाभ साझेदारों का लाभ है इसलिए लाभ अनुपात में क्रेडिट होता है। परीक्षा में सभी reserves को पहले पहचानें।
