A. पूंजी खाते पर सामान्यतः कोई प्रभाव नहीं/Generally no effect on capital account
Step 1
Concept
Loan to partner is recovered through a separate loan account. In exams merge it with capital only if clearly instructed.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाते पर सामान्यतः कोई प्रभाव नहीं / Generally no effect on capital account. Loan to partner is recovered through a separate loan account. In exams merge it with capital only if clearly instructed.
Step 3
Exam Tip
साझेदार को दिया गया ऋण अलग ऋण खाते से वसूल होता है। परीक्षा में इसे पूंजी खाते में तभी मिलाएं जब स्पष्ट निर्देश हो।
A. पहला देय है और दूसरा प्राप्य है/First is payable and second is receivable
Step 1
Concept
Loan from partner is a liability of the firm and loan to partner is an asset of the firm. Focus on the words from and to.
Step 2
Why this answer is correct
The correct answer is A. पहला देय है और दूसरा प्राप्य है / First is payable and second is receivable. Loan from partner is a liability of the firm and loan to partner is an asset of the firm. Focus on the words from and to.
Step 3
Exam Tip
साझेदार से लिया ऋण फर्म की देनदारी है और साझेदार को दिया ऋण फर्म की संपत्ति है। परीक्षा में शब्द from और to पर ध्यान दें।
B. फर्म की संपत्ति या प्राप्य राशि/Asset or receivable of the firm
Step 1
Concept
A loan given to a partner is receivable by the firm. Treat it as an amount recoverable from the partner in exams.
Step 2
Why this answer is correct
The correct answer is B. फर्म की संपत्ति या प्राप्य राशि / Asset or receivable of the firm. A loan given to a partner is receivable by the firm. Treat it as an amount recoverable from the partner in exams.
Step 3
Exam Tip
साझेदार को दिया गया ऋण फर्म की प्राप्य राशि है। परीक्षा में इसे साझेदार से वसूल होने वाली राशि मानें।
Interest on partner's loan is a payable amount related to the loan. In exams add it with loan settlement, not capital.
Step 2
Why this answer is correct
The correct answer is A. साझेदार ऋण / Partner's loan. Interest on partner's loan is a payable amount related to the loan. In exams add it with loan settlement, not capital.
Step 3
Exam Tip
साझेदार के ऋण पर ब्याज ऋण से संबंधित देय राशि है। परीक्षा में इसे पूंजी नहीं बल्कि ऋण निपटान के साथ जोड़ें।
A partner's wife is treated as a separate person so her loan is an outside liability. Keep it separate from partner's loan.
Step 2
Why this answer is correct
The correct answer is B. बाहरी देनदारी / Outside liability. A partner's wife is treated as a separate person so her loan is an outside liability. Keep it separate from partner's loan.
Step 3
Exam Tip
साझेदार की पत्नी अलग व्यक्ति मानी जाती है इसलिए उसका ऋण बाहरी देनदारी है। परीक्षा में इसे साझेदार के ऋण से अलग रखें।
A credit current balance is in favour of the partner so it is credited to capital. Add it to the amount payable to the partner.
Step 2
Why this answer is correct
The correct answer is B. रुपये 6000 क्रेडिट / Credit ₹6000. A credit current balance is in favour of the partner so it is credited to capital. Add it to the amount payable to the partner.
Step 3
Exam Tip
चालू खाते का क्रेडिट शेष साझेदार के पक्ष में है इसलिए पूंजी खाते में क्रेडिट होगा। परीक्षा में इसे साझेदार की देय राशि में जोड़ें।
A debit current balance shows an amount receivable from the partner so it is debited to capital. Treat debit balance as reduction of capital.
Step 2
Why this answer is correct
The correct answer is B. डेबिट ओर / Debit side. A debit current balance shows an amount receivable from the partner so it is debited to capital. Treat debit balance as reduction of capital.
Step 3
Exam Tip
डेबिट चालू शेष साझेदार से प्राप्य राशि दिखाता है इसलिए पूंजी खाते में डेबिट होगा। परीक्षा में डेबिट शेष को पूंजी कमी मानें।
The current account balance is finally settled through the capital account. In exams merge current account into capital account under fixed capital method.
Step 2
Why this answer is correct
The correct answer is A. साझेदार पूंजी खाता / Partner's capital account. The current account balance is finally settled through the capital account. In exams merge current account into capital account under fixed capital method.
Step 3
Exam Tip
चालू खाते का अंतिम निपटान पूंजी खाते से किया जाता है। परीक्षा में स्थिर पूंजी पद्धति में चालू खाते को पूंजी खाते में मिलाएं।
A. पूंजी खाता जमा होगा/Capital account will be credited
Step 1
Concept
The partner paid the firm's liability, so the firm owes him. In such a case, credit the partner's capital account.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाता जमा होगा / Capital account will be credited. The partner paid the firm's liability, so the firm owes him. In such a case, credit the partner's capital account.
Step 3
Exam Tip
साझेदार ने फर्म की देनदारी चुकाई इसलिए फर्म उस पर देनदार है। ऐसी स्थिति में साझेदार का पूंजी खाता जमा करें।
A. अंतिम निपटान पूरा हो गया/Final settlement is complete
Step 1
Concept
No balance means payable or receivable amount has been settled. In dissolution, all capital accounts should close at the end.
Step 2
Why this answer is correct
The correct answer is A. अंतिम निपटान पूरा हो गया / Final settlement is complete. No balance means payable or receivable amount has been settled. In dissolution, all capital accounts should close at the end.
Step 3
Exam Tip
कोई शेष न बचना बताता है कि देय या प्राप्य राशि निपट चुकी है। विघटन में सभी पूंजी खाते अंत में बंद होने चाहिए।
A. क्योंकि यह अलग देनदारी है/Because it is a separate liability
Step 1
Concept
Partner's loan is treated as a liability separate from capital. Keep loan and capital separate in exams.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि यह अलग देनदारी है / Because it is a separate liability. Partner's loan is treated as a liability separate from capital. Keep loan and capital separate in exams.
Step 3
Exam Tip
साझेदार का ऋण पूंजी से अलग देनदारी माना जाता है। परीक्षा में ऋण और पूंजी को अलग रखें।
Debit balance of profit and loss account is accumulated loss. Debit it to partners' capital accounts in profit sharing ratio.
Step 2
Why this answer is correct
The correct answer is A. संचित हानि की तरह / As accumulated loss. Debit balance of profit and loss account is accumulated loss. Debit it to partners' capital accounts in profit sharing ratio.
Step 3
Exam Tip
लाभ-हानि खाते का नाम शेष संचित हानि है। इसे साझेदारों के पूंजी खातों में लाभ-विभाजन अनुपात से नामित करें।
A. प्राप्ति लाभ या हानि/Realisation profit or loss
Step 1
Concept
Realisation profit or loss is shared among partners in the profit sharing ratio. Read the given ratio carefully.
Step 2
Why this answer is correct
The correct answer is A. प्राप्ति लाभ या हानि / Realisation profit or loss. Realisation profit or loss is shared among partners in the profit sharing ratio. Read the given ratio carefully.
Step 3
Exam Tip
प्राप्ति लाभ या हानि साझेदारों में लाभ-विभाजन अनुपात से बांटी जाती है। प्रश्न में दिए अनुपात को ध्यान से पढ़ें।
A. पूंजी खाता नामित होगा/Capital account will be debited
Step 1
Concept
Taking an asset gives value to the partner. Therefore his capital account is debited by the agreed value.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाता नामित होगा / Capital account will be debited. Taking an asset gives value to the partner. Therefore his capital account is debited by the agreed value.
Step 3
Exam Tip
संपत्ति लेने से साझेदार को मूल्य मिलता है। इसलिए उसका पूंजी खाता सहमत मूल्य से नामित होता है।
A. संपत्तियों और देनदारियों के निपटान के बाद/After settlement of assets and liabilities
Step 1
Concept
First assets and liabilities are settled through realisation account. Then capital accounts show final payable or receivable amounts.
Step 2
Why this answer is correct
The correct answer is A. संपत्तियों और देनदारियों के निपटान के बाद / After settlement of assets and liabilities. First assets and liabilities are settled through realisation account. Then capital accounts show final payable or receivable amounts.
Step 3
Exam Tip
पहले प्राप्ति खाते से संपत्तियों और देनदारियों का निपटान होता है। उसके बाद पूंजी खातों से अंतिम देय या प्राप्य राशि निकाली जाती है।
A. उसका पूंजी खाता बंद हो जाएगा/His capital account will be closed
Step 1
Concept
A debit balance is recovered from the partner and after payment the capital account is closed. In exams treat debit capital as an amount receivable by the firm.
Step 2
Why this answer is correct
The correct answer is A. उसका पूंजी खाता बंद हो जाएगा / His capital account will be closed. A debit balance is recovered from the partner and after payment the capital account is closed. In exams treat debit capital as an amount receivable by the firm.
Step 3
Exam Tip
डेबिट शेष साझेदार से वसूल किया जाता है और भुगतान मिलने पर पूंजी खाता बंद हो जाता है। परीक्षा में डेबिट पूंजी को फर्म की प्राप्य राशि मानें।
A. सभी पूंजी खाते निपटान के बाद बंद होने चाहिए/All capital accounts should close after settlement
Step 1
Concept
After final settlement, no payable or receivable balance should remain. Therefore capital accounts should close.
Step 2
Why this answer is correct
The correct answer is A. सभी पूंजी खाते निपटान के बाद बंद होने चाहिए / All capital accounts should close after settlement. After final settlement, no payable or receivable balance should remain. Therefore capital accounts should close.
Step 3
Exam Tip
अंतिम निपटान के बाद कोई देय या प्राप्य शेष नहीं रहना चाहिए। इसलिए पूंजी खाते बंद होने चाहिए।
A. उसके पूंजी खाते के जमा पक्ष में/Credit side of his capital account
Step 1
Concept
Remuneration is income of the partner, so it is credited to his capital account. Treat it separately from expense payment.
Step 2
Why this answer is correct
The correct answer is A. उसके पूंजी खाते के जमा पक्ष में / Credit side of his capital account. Remuneration is income of the partner, so it is credited to his capital account. Treat it separately from expense payment.
Step 3
Exam Tip
पारिश्रमिक साझेदार की आय है इसलिए उसके पूंजी खाते में जमा किया जाता है। इसे व्यय भुगतान से अलग समझें।
A. क्योंकि यह फर्म की अलग देनदारी है/Because it is a separate liability of the firm
Step 1
Concept
Partner's loan is treated as a liability separate from capital. It is generally not mixed with capital account.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि यह फर्म की अलग देनदारी है / Because it is a separate liability of the firm. Partner's loan is treated as a liability separate from capital. It is generally not mixed with capital account.
Step 3
Exam Tip
साझेदार का ऋण पूंजी से अलग देनदारी माना जाता है। इसे पूंजी खाते में मिलाना सामान्य नियम नहीं है।
A. साझेदार का पूंजी खाता नामित होगा/Partner's capital account will be debited
Step 1
Concept
When goods are taken, the partner receives value from the firm, so capital account is debited. Use agreed value.
Step 2
Why this answer is correct
The correct answer is A. साझेदार का पूंजी खाता नामित होगा / Partner's capital account will be debited. When goods are taken, the partner receives value from the firm, so capital account is debited. Use agreed value.
Step 3
Exam Tip
माल लेने से साझेदार को फर्म से मूल्य मिलता है इसलिए पूंजी खाता नामित होता है। सहमत मूल्य का प्रयोग करें।
A. साझेदार को भुगतान करना है/Amount is payable to partner
Step 1
Concept
Credit balance shows the firm's liability to the partner. It is paid in final settlement.
Step 2
Why this answer is correct
The correct answer is A. साझेदार को भुगतान करना है / Amount is payable to partner. Credit balance shows the firm's liability to the partner. It is paid in final settlement.
Step 3
Exam Tip
जमा शेष फर्म की साझेदार के प्रति देनदारी दिखाता है। अंतिम निपटान में यह राशि चुकाई जाती है।
A. सभी साझेदारों से अंतिम निपटान पूरा हो गया/Final settlement with all partners is complete
Step 1
Concept
Closing capital accounts means amounts payable to or recoverable from partners have been settled. Treat final closing as completion of dissolution in exams.
Step 2
Why this answer is correct
The correct answer is A. सभी साझेदारों से अंतिम निपटान पूरा हो गया / Final settlement with all partners is complete. Closing capital accounts means amounts payable to or recoverable from partners have been settled. Treat final closing as completion of dissolution in exams.
Step 3
Exam Tip
पूंजी खाते बंद होने का मतलब साझेदारों की देय या प्राप्य राशि निपट गई। परीक्षा में अंतिम बंदी को विघटन की समाप्ति मानें।
A. जब साझेदार को फर्म से राशि मिलनी है/When the partner is to receive amount from the firm
Step 1
Concept
A credit balance shows the partner's claim. In exams credit capital is paid to the partner.
Step 2
Why this answer is correct
The correct answer is A. जब साझेदार को फर्म से राशि मिलनी है / When the partner is to receive amount from the firm. A credit balance shows the partner's claim. In exams credit capital is paid to the partner.
Step 3
Exam Tip
क्रेडिट शेष साझेदार के दावे को दिखाता है। परीक्षा में क्रेडिट पूंजी का भुगतान किया जाता है।
अ ब स की पूंजी क्रमशः रुपये 50000 रुपये 40000 और रुपये 30000 है। वसूली हानि रुपये 24000 है और अनुपात 2 अनुपात 1 अनुपात 1 है। अ की अंतिम पूंजी क्या होगी?
If no ratio is given partners share profits and losses equally. In exams divide equally when the ratio is absent.
Step 2
Why this answer is correct
The correct answer is B. समान रूप से / Equally. If no ratio is given partners share profits and losses equally. In exams divide equally when the ratio is absent.
Step 3
Exam Tip
अनुपात न होने पर साझेदार लाभ और हानि समान रूप से बांटते हैं। परीक्षा में अनुपात अनुपस्थित हो तो बराबर बांटें।
Realisation profit or loss is shared in the profit sharing ratio. Use capital ratio only when a specific rule requires it.
Step 2
Why this answer is correct
The correct answer is A. पुराने लाभ अनुपात में / Old profit sharing ratio. Realisation profit or loss is shared in the profit sharing ratio. Use capital ratio only when a specific rule requires it.
Step 3
Exam Tip
वसूली लाभ या हानि साझेदारों के लाभ अनुपात में बांटी जाती है। परीक्षा में पूंजी अनुपात तभी लगाएं जब नियम विशेष हो।
A. उसका पूंजी खाता क्रेडिट होगा/His capital account is credited
Step 1
Concept
Amount received from an insolvent partner reduces his debit balance so his capital account is credited. Record bank debit and capital credit in exams.
Step 2
Why this answer is correct
The correct answer is A. उसका पूंजी खाता क्रेडिट होगा / His capital account is credited. Amount received from an insolvent partner reduces his debit balance so his capital account is credited. Record bank debit and capital credit in exams.
Step 3
Exam Tip
दिवालिया साझेदार से प्राप्त राशि उसके डेबिट शेष को घटाती है इसलिए पूंजी खाते में क्रेडिट होती है। परीक्षा में प्राप्ति को बैंक डेबिट और पूंजी क्रेडिट करें।
