यदि पुस्तकीय मूल्य ₹110000 की परिसंपत्तियां ₹118000 में बिकीं और साकारण व्यय ₹3000 हुआ तो शुद्ध साकारण लाभ कितना होगा?
If assets with book value ₹110000 are sold for ₹118000 and realisation expenses are ₹3000 what is the net realisation profit?
Explanation opens after your attempt
Step 1
Concept
There is a gain of ₹8000 and after deducting ₹3000 expenses net profit is ₹5000.
Step 2
Why this answer is correct
The correct answer is A. ₹5000. There is a gain of ₹8000 and after deducting ₹3000 expenses net profit is ₹5000.
Step 3
Exam Tip
₹8000 का लाभ हुआ और ₹3000 व्यय घटाने पर ₹5000 शुद्ध लाभ बचता है।
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विघटन पर साकारण खाते का अंतिम शेष क्या दर्शाता है?
What does the final balance of Realisation Account indicate on dissolution?
Explanation opens after your attempt
Correct Answer
A. साकारण लाभ या हानि/Realisation profit or loss
Step 1
Concept
The final balance indicates profit or loss on settlement.
Step 2
Why this answer is correct
The correct answer is A. साकारण लाभ या हानि / Realisation profit or loss. The final balance indicates profit or loss on settlement.
Step 3
Exam Tip
अंतिम शेष निपटान का लाभ या हानि बताता है।
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₹24000 की साकारण हानि को 3:1 अनुपात में बांटा जाए तो दूसरे भागीदार का हिस्सा कितना होगा?
A realisation loss of ₹24000 is shared in ratio 3:1. What is the second partner's share?
Explanation opens after your attempt
Step 1
Concept
Second partner bears 1/4 of the loss. Hence ₹6000.
Step 2
Why this answer is correct
The correct answer is A. ₹6000. Second partner bears 1/4 of the loss. Hence ₹6000.
Step 3
Exam Tip
दूसरे भागीदार का हिस्सा 1/4 है। अतः ₹6000।
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लेनदारों को पूर्ण भुगतान करने से पहले किस खाते में उनकी राशि दर्ज होती है?
Before paying creditors fully their amount is recorded in which account?
Explanation opens after your attempt
Correct Answer
A. साकारण खाता/Realisation Account
Step 1
Concept
Liabilities are first transferred to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Liabilities are first transferred to Realisation Account.
Step 3
Exam Tip
देनदारियां पहले साकारण खाते में स्थानांतरित होती हैं।
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यदि साकारण खाते में हानि हो तो पूंजी खातों में क्या किया जाता है?
If there is a loss in Realisation Account what is done in capital accounts?
Explanation opens after your attempt
Correct Answer
A. लाभांश अनुपात में डेबिट/Debited in profit-sharing ratio
Step 1
Concept
Realisation loss is debited to partners' capital accounts.
Step 2
Why this answer is correct
The correct answer is A. लाभांश अनुपात में डेबिट / Debited in profit-sharing ratio. Realisation loss is debited to partners' capital accounts.
Step 3
Exam Tip
साकारण हानि भागीदारों के पूंजी खातों में डेबिट की जाती है।
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विघटन के समय अंतिम रूप से बची राशि किसे दी जाती है?
To whom is the final remaining amount paid at dissolution?
Explanation opens after your attempt
Correct Answer
A. भागीदारों को/To partners
Step 1
Concept
After settling liabilities the remaining amount goes to partners.
Step 2
Why this answer is correct
The correct answer is A. भागीदारों को / To partners. After settling liabilities the remaining amount goes to partners.
Step 3
Exam Tip
सभी देनदारियां चुकाने के बाद शेष राशि भागीदारों को मिलती है।
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₹85000 की परिसंपत्तियां ₹90000 में बिकीं और व्यय ₹2000 हुआ। शुद्ध लाभ कितना है?
Assets worth ₹85000 were sold for ₹90000 and expenses were ₹2000. What is the net profit?
Explanation opens after your attempt
Step 1
Concept
₹5000 gain less ₹2000 expenses equals ₹3000 profit.
Step 2
Why this answer is correct
The correct answer is A. ₹3000. ₹5000 gain less ₹2000 expenses equals ₹3000 profit.
Step 3
Exam Tip
₹5000 लाभ में से ₹2000 व्यय घटाने पर ₹3000 लाभ है।
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यदि साकारण लाभ ₹18000 हो और अनुपात 2:1 हो तो पहले भागीदार का हिस्सा कितना होगा?
If realisation profit is ₹18000 and ratio is 2:1 what is the first partner's share?
Explanation opens after your attempt
Step 1
Concept
The first partner gets 2/3 of the profit.
Step 2
Why this answer is correct
The correct answer is A. ₹12000. The first partner gets 2/3 of the profit.
Step 3
Exam Tip
पहले भागीदार का हिस्सा 2/3 है।
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साकारण खाते का डेबिट पक्ष सामान्यतः क्या दर्शाता है?
What does the debit side of Realisation Account generally show?
Explanation opens after your attempt
Correct Answer
A. परिसंपत्तियां और व्यय/Assets and expenses
Step 1
Concept
Assets and settlement expenses appear on the debit side.
Step 2
Why this answer is correct
The correct answer is A. परिसंपत्तियां और व्यय / Assets and expenses. Assets and settlement expenses appear on the debit side.
Step 3
Exam Tip
डेबिट पक्ष में परिसंपत्तियां और निपटान व्यय आते हैं।
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A और B का अनुपात 1:1 है। ₹6000 की हानि में A का हिस्सा कितना होगा?
A and B share profits equally. What is A's share in a loss of ₹6000?
Explanation opens after your attempt
Step 1
Concept
In equal ratio each partner bears ₹3000.
Step 2
Why this answer is correct
The correct answer is A. ₹3000. In equal ratio each partner bears ₹3000.
Step 3
Exam Tip
समान अनुपात में प्रत्येक ₹3000 वहन करेगा।
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यदि अदर्ज परिसंपत्ति ₹9000 में भागीदार ने ली तो साकारण खाते में क्या होगा?
If an unrecorded asset worth ₹9000 is taken over by a partner what happens in Realisation Account?
Explanation opens after your attempt
Correct Answer
A. क्रेडिट ₹9000/Credit ₹9000
Step 1
Concept
Realisation Account is credited when an unrecorded asset is taken over.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट ₹9000 / Credit ₹9000. Realisation Account is credited when an unrecorded asset is taken over.
Step 3
Exam Tip
अदर्ज परिसंपत्ति लेने पर साकारण खाता क्रेडिट होता है।
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विघटन पर बैंक खाते का अंतिम उद्देश्य क्या है?
What is the final purpose of the Bank Account on dissolution?
Explanation opens after your attempt
Correct Answer
A. सभी प्राप्तियों और भुगतानों का निपटान/Settlement of all receipts and payments
Step 1
Concept
Bank Account records all cash transactions.
Step 2
Why this answer is correct
The correct answer is A. सभी प्राप्तियों और भुगतानों का निपटान / Settlement of all receipts and payments. Bank Account records all cash transactions.
Step 3
Exam Tip
बैंक खाता सभी नकद लेनदेन दर्ज करता है।
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यदि क्रेडिट पक्ष ₹140000 और डेबिट पक्ष ₹132000 है तो साकारण परिणाम क्या होगा?
If credit side is ₹140000 and debit side is ₹132000 what is the realisation result?
Explanation opens after your attempt
Correct Answer
A. ₹8000 का लाभ/Profit of ₹8000
Step 1
Concept
Credit exceeds debit by ₹8000 so there is profit.
Step 2
Why this answer is correct
The correct answer is A. ₹8000 का लाभ / Profit of ₹8000. Credit exceeds debit by ₹8000 so there is profit.
Step 3
Exam Tip
क्रेडिट ₹8000 अधिक है इसलिए लाभ होगा।
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विघटन पर आरक्षित निधि का समायोजन किस खाते में किया जाता है?
In which account is reserve fund adjusted on dissolution?
Explanation opens after your attempt
Correct Answer
A. भागीदार पूंजी खाते/Partners' Capital Accounts
Step 1
Concept
Reserve fund is distributed through capital accounts.
Step 2
Why this answer is correct
The correct answer is A. भागीदार पूंजी खाते / Partners' Capital Accounts. Reserve fund is distributed through capital accounts.
Step 3
Exam Tip
आरक्षित निधि पूंजी खातों में वितरित की जाती है।
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यदि परिसंपत्ति की पुस्तकीय कीमत ₹50000 और बिक्री ₹47000 हो तो हानि कितनी होगी?
If the book value of an asset is ₹50000 and sale value is ₹47000 what is the loss?
Explanation opens after your attempt
Step 1
Concept
₹3000 less than book value was realized.
Step 2
Why this answer is correct
The correct answer is A. ₹3000. ₹3000 less than book value was realized.
Step 3
Exam Tip
पुस्तकीय मूल्य से ₹3000 कम प्राप्त हुआ।
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साकारण खाते का उपयोग किस प्रकार के लाभ या हानि ज्ञात करने के लिए होता है?
Realisation Account is used to ascertain which type of profit or loss?
Explanation opens after your attempt
Correct Answer
A. निपटान लाभ या हानि/Profit or loss on settlement
Step 1
Concept
It shows only profit or loss arising from settlement.
Step 2
Why this answer is correct
The correct answer is A. निपटान लाभ या हानि / Profit or loss on settlement. It shows only profit or loss arising from settlement.
Step 3
Exam Tip
यह केवल निपटान से उत्पन्न लाभ या हानि बताता है।
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A B और C का अनुपात 3:2:1 है। ₹12000 लाभ में C का हिस्सा कितना होगा?
A B and C share profits in ratio 3:2:1. What is C's share in ₹12000 profit?
Explanation opens after your attempt
Step 1
Concept
Total ratio is 6. C gets 1/6 i.e. ₹2000.
Step 2
Why this answer is correct
The correct answer is A. ₹2000. Total ratio is 6. C gets 1/6 i.e. ₹2000.
Step 3
Exam Tip
कुल अनुपात 6 है। C का हिस्सा 1/6 अर्थात ₹2000 है।
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विघटन के समय नकद शेष सामान्यतः कहाँ दिखाया जाता है?
Where is cash balance generally shown at dissolution?
Explanation opens after your attempt
Correct Answer
A. नकद खाते में/In Cash Account
Step 1
Concept
Cash remains directly in the Cash Account.
Step 2
Why this answer is correct
The correct answer is A. नकद खाते में / In Cash Account. Cash remains directly in the Cash Account.
Step 3
Exam Tip
नकद सीधे नकद खाते में रहता है।
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₹60000 की देनदारी ₹61500 में चुकाई गई। परिणाम क्या है?
A liability of ₹60000 is paid at ₹61500. What is the result?
Explanation opens after your attempt
Correct Answer
A. ₹1500 की हानि/Loss of ₹1500
Step 1
Concept
Extra payment results in a loss of ₹1500.
Step 2
Why this answer is correct
The correct answer is A. ₹1500 की हानि / Loss of ₹1500. Extra payment results in a loss of ₹1500.
Step 3
Exam Tip
अधिक भुगतान से ₹1500 की हानि होती है।
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यदि साकारण व्यय ₹4000 है और भागीदार ने भुगतान किया तो उसे क्या मिलेगा?
If realisation expenses are ₹4000 and paid by a partner what will he receive?
Explanation opens after your attempt
Correct Answer
A. ₹4000 की प्रतिपूर्ति/Reimbursement of ₹4000
Step 1
Concept
The partner is reimbursed for the actual amount paid.
Step 2
Why this answer is correct
The correct answer is A. ₹4000 की प्रतिपूर्ति / Reimbursement of ₹4000. The partner is reimbursed for the actual amount paid.
Step 3
Exam Tip
भागीदार को भुगतान की गई वास्तविक राशि लौटाई जाती है।
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यदि एक भागीदार ₹12000 की मशीनरी ले लेता है तो साकारण खाते में क्या होगा?
If a partner takes over machinery worth ₹12000 what happens in Realisation Account?
Explanation opens after your attempt
Correct Answer
A. क्रेडिट ₹12000/Credit ₹12000
Step 1
Concept
Realisation Account is credited when a partner takes over an asset.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट ₹12000 / Credit ₹12000. Realisation Account is credited when a partner takes over an asset.
Step 3
Exam Tip
भागीदार द्वारा परिसंपत्ति लेने पर साकारण खाता क्रेडिट होता है।
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किस खाते में साकारण लाभ या हानि अंततः वितरित की जाती है?
To which account is realisation profit or loss ultimately distributed?
Explanation opens after your attempt
Correct Answer
A. भागीदार पूंजी खाते/Partners' Capital Accounts
Step 1
Concept
Realisation result is transferred to partners' capital accounts.
Step 2
Why this answer is correct
The correct answer is A. भागीदार पूंजी खाते / Partners' Capital Accounts. Realisation result is transferred to partners' capital accounts.
Step 3
Exam Tip
साकारण परिणाम भागीदारों की पूंजी में स्थानांतरित होता है।
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यदि लेनदार ₹18000 का था और ₹17500 में निपट गया तो लाभ कितना है?
If a creditor of ₹18000 is settled for ₹17500 what is the profit?
Explanation opens after your attempt
Step 1
Concept
A gain of ₹500 arises due to lower payment.
Step 2
Why this answer is correct
The correct answer is A. ₹500. A gain of ₹500 arises due to lower payment.
Step 3
Exam Tip
कम भुगतान से ₹500 का लाभ प्राप्त होता है।
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साकारण खाते की शेष राशि लाभ होने पर किस पक्ष में दिखाई देती है?
Where does the balance of Realisation Account appear when there is a profit?
Explanation opens after your attempt
Correct Answer
A. डेबिट पक्ष/Debit side
Step 1
Concept
Profit balance appears on debit side to balance the account.
Step 2
Why this answer is correct
The correct answer is A. डेबिट पक्ष / Debit side. Profit balance appears on debit side to balance the account.
Step 3
Exam Tip
लाभ संतुलन हेतु डेबिट पक्ष में दिखाया जाता है।
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₹90000 की परिसंपत्तियां ₹98000 में बिकीं। लाभ कितना हुआ?
Assets worth ₹90000 were sold for ₹98000. What was the profit?
Explanation opens after your attempt
Step 1
Concept
Sale value exceeds book value by ₹8000.
Step 2
Why this answer is correct
The correct answer is A. ₹8000. Sale value exceeds book value by ₹8000.
Step 3
Exam Tip
बिक्री मूल्य पुस्तकीय मूल्य से ₹8000 अधिक है।
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विघटन पर देनदारियों के भुगतान से पहले उन्हें किस खाते में स्थानांतरित किया जाता है?
Before payment liabilities are transferred to which account on dissolution?
Explanation opens after your attempt
Correct Answer
A. साकारण खाता/Realisation Account
Step 1
Concept
Liabilities are first transferred to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Liabilities are first transferred to Realisation Account.
Step 3
Exam Tip
देनदारियों को पहले साकारण खाते में स्थानांतरित किया जाता है।
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A और B का अनुपात 4:1 है। ₹25000 की साकारण हानि में B का हिस्सा कितना होगा?
A and B share profits in ratio 4:1. What is B's share in a realisation loss of ₹25000?
Explanation opens after your attempt
Step 1
Concept
B bears 1/5 of the loss. Hence ₹5000.
Step 2
Why this answer is correct
The correct answer is A. ₹5000. B bears 1/5 of the loss. Hence ₹5000.
Step 3
Exam Tip
B का हिस्सा 1/5 है। अतः ₹5000 की हानि वहन करेगा।
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यदि एक अदर्ज देनदारी ₹7000 का भुगतान किया गया तो साकारण खाते में क्या प्रविष्टि होगी?
If an unrecorded liability of ₹7000 is paid what entry is made in Realisation Account?
Explanation opens after your attempt
Correct Answer
A. डेबिट ₹7000/Debit ₹7000
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 ₹7000 / Debit ₹7000. 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 खाते का क्रेडिट ₹95000 और डेबिट ₹102000 है तो क्या होगा?
If the credit of Realisation Account is ₹95000 and debit is ₹102000 what will happen?
Explanation opens after your attempt
Correct Answer
A. ₹7000 की हानि/Loss of ₹7000
Step 1
Concept
Debit exceeds credit by ₹7000. Therefore there is a loss.
Step 2
Why this answer is correct
The correct answer is A. ₹7000 की हानि / Loss of ₹7000. Debit exceeds credit by ₹7000. Therefore there is a loss.
Step 3
Exam Tip
डेबिट क्रेडिट से ₹7000 अधिक है। इसलिए हानि होगी।
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विघटन पर सभी खातों के बंद होने की प्रक्रिया को क्या कहा जाता है?
What is the process of closing all accounts on dissolution called?
Explanation opens after your attempt
Correct Answer
A. निपटान/Settlement
Step 1
Concept
Accounts are settled at the time of dissolution.
Step 2
Why this answer is correct
The correct answer is A. निपटान / Settlement. Accounts are settled at the time of dissolution.
Step 3
Exam Tip
विघटन के समय खातों का निपटान किया जाता है।
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