Concept-wise Practice

dissolution MCQ Questions for Class 12

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445 questions tagged with dissolution.

Question 211/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि साकारण हानि ₹12000 हो और अनुपात 5:3 हो तो पहले भागीदार का हिस्सा कितना होगा?

If realisation loss is ₹12000 and ratio is 5:3 what is the first partner's share?

Explanation opens after your attempt
Correct Answer

A. ₹7500

Step 1

Concept

First partner bears 5/8 of the loss. Hence ₹7500.

Step 2

Why this answer is correct

The correct answer is A. ₹7500. First partner bears 5/8 of the loss. Hence ₹7500.

Step 3

Exam Tip

पहले भागीदार का हिस्सा 5/8 है। अतः ₹7500।

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Question 212/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि लेनदार ₹30000 का था और ₹29200 में भुगतान हुआ तो लाभ कितना है?

If a creditor of ₹30000 is paid ₹29200 what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹800

Step 1

Concept

A gain of ₹800 arises due to lower payment.

Step 2

Why this answer is correct

The correct answer is A. ₹800. A gain of ₹800 arises due to lower payment.

Step 3

Exam Tip

कम भुगतान से ₹800 का लाभ होता है।

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Question 213/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के बाद बैंक खाते में अंतिम शेष सामान्यतः क्या दर्शाता है?

What does the final balance in Bank Account generally indicate after dissolution?

Explanation opens after your attempt
Correct Answer

A. वितरण हेतु उपलब्ध राशिAmount available for distribution

Step 1

Concept

The final bank balance represents amount available for distribution.

Step 2

Why this answer is correct

The correct answer is A. वितरण हेतु उपलब्ध राशि / Amount available for distribution. The final bank balance represents amount available for distribution.

Step 3

Exam Tip

अंतिम बैंक शेष वितरण योग्य राशि दर्शाता है।

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Question 214/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

₹2500 के साकारण व्यय को भागीदार ने स्वयं भुगतान किया। उसे क्या मिलेगा?

A partner paid realisation expenses of ₹2500 personally. What will he receive?

Explanation opens after your attempt
Correct Answer

A. ₹2500 की प्रतिपूर्तिReimbursement of ₹2500

Step 1

Concept

The partner is reimbursed for the amount paid.

Step 2

Why this answer is correct

The correct answer is A. ₹2500 की प्रतिपूर्ति / Reimbursement of ₹2500. The partner is reimbursed for the amount paid.

Step 3

Exam Tip

भागीदार को भुगतान की गई राशि वापस दी जाती है।

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Question 215/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते में देनदारियों का स्थानांतरण किस पक्ष में होता है?

On which side are liabilities transferred in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट पक्षCredit side

Step 1

Concept

Liabilities are transferred to the credit side.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट पक्ष / Credit side. Liabilities are transferred to the credit side.

Step 3

Exam Tip

देनदारियां साकारण खाते के क्रेडिट पक्ष में जाती हैं।

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Question 216/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

A B और C का अनुपात 2:2:1 है। ₹15000 लाभ में C का हिस्सा कितना होगा?

A B and C share profits in ratio 2:2:1. What is C's share in ₹15000 profit?

Explanation opens after your attempt
Correct Answer

A. ₹3000

Step 1

Concept

Total ratio is 5. C gets 1/5 i.e. ₹3000.

Step 2

Why this answer is correct

The correct answer is A. ₹3000. Total ratio is 5. C gets 1/5 i.e. ₹3000.

Step 3

Exam Tip

कुल अनुपात 5 है। C का हिस्सा 1/5 अर्थात ₹3000 है।

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Question 217/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि परिसंपत्ति ₹45000 पुस्तकीय मूल्य पर थी और ₹42000 में बिकी तो परिणाम क्या होगा?

If an asset had a book value of ₹45000 and was sold for ₹42000 what is the result?

Explanation opens after your attempt
Correct Answer

A. ₹3000 की हानिLoss of ₹3000

Step 1

Concept

A loss of ₹3000 arises because sale value is lower.

Step 2

Why this answer is correct

The correct answer is A. ₹3000 की हानि / Loss of ₹3000. A loss of ₹3000 arises because sale value is lower.

Step 3

Exam Tip

बिक्री मूल्य कम होने से ₹3000 की हानि होती है।

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Question 218/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि अदर्ज परिसंपत्ति ₹15000 में बेची गई तो साकारण खाते में क्या प्रभाव होगा?

If an unrecorded asset is sold for ₹15000 what is the effect in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट ₹15000Credit ₹15000

Step 1

Concept

Sale proceeds of an unrecorded asset are credited.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट ₹15000 / Credit ₹15000. Sale proceeds of an unrecorded asset are credited.

Step 3

Exam Tip

अदर्ज परिसंपत्ति की बिक्री राशि क्रेडिट की जाती है।

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Question 219/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर आरक्षित निधि का वितरण किस अनुपात में किया जाता है?

In which ratio is reserve fund distributed on dissolution?

Explanation opens after your attempt
Correct Answer

A. पुराना लाभांश अनुपातOld profit-sharing ratio

Step 1

Concept

Reserve fund is distributed in the old profit-sharing ratio.

Step 2

Why this answer is correct

The correct answer is A. पुराना लाभांश अनुपात / Old profit-sharing ratio. Reserve fund is distributed in the old profit-sharing ratio.

Step 3

Exam Tip

आरक्षित निधि पुराने लाभांश अनुपात में बांटी जाती है।

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Question 220/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि साकारण खाते में कुल डेबिट ₹120000 और कुल क्रेडिट ₹128000 हो तो परिणाम क्या होगा?

If total debit in Realisation Account is ₹120000 and total credit is ₹128000 what is the result?

Explanation opens after your attempt
Correct Answer

A. ₹8000 का लाभProfit of ₹8000

Step 1

Concept

Credit exceeds debit by ₹8000. Therefore there is a profit.

Step 2

Why this answer is correct

The correct answer is A. ₹8000 का लाभ / Profit of ₹8000. Credit exceeds debit by ₹8000. Therefore there is a profit.

Step 3

Exam Tip

क्रेडिट डेबिट से ₹8000 अधिक है। इसलिए लाभ होगा।

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Question 221/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण खाते का क्रेडिट पक्ष सामान्यतः क्या दर्शाता है?

What does the credit side of Realisation Account generally show?

Explanation opens after your attempt
Correct Answer

A. परिसंपत्तियों की प्राप्तियां और देनदारियांAsset realizations and liabilities

Step 1

Concept

The credit side contains realizations and liabilities. It is a basic principle.

Step 2

Why this answer is correct

The correct answer is A. परिसंपत्तियों की प्राप्तियां और देनदारियां / Asset realizations and liabilities. The credit side contains realizations and liabilities. It is a basic principle.

Step 3

Exam Tip

क्रेडिट पक्ष में प्राप्तियां और देनदारियां आती हैं। यह मूल सिद्धांत है।

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Question 222/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

A और B का लाभांश अनुपात 3:2 है। ₹10000 की साकारण हानि में A का हिस्सा कितना होगा?

A and B share profits in ratio 3:2. What is A's share in a realisation loss of ₹10000?

Explanation opens after your attempt
Correct Answer

A. ₹6000

Step 1

Concept

A bears 3/5 of the loss. Hence ₹6000.

Step 2

Why this answer is correct

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

Step 3

Exam Tip

A का हिस्सा 3/5 है। इसलिए ₹6000 की हानि वहन करेगा।

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Question 223/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

अदर्ज देनदारी का भुगतान होने पर साकारण खाते में क्या किया जाता है?

What is done in Realisation Account when an unrecorded liability is paid?

Explanation opens after your attempt
Correct Answer

A. डेबिट किया जाता हैDebited

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 किया जाता है / Debited. Payment of an unrecorded liability is debited to Realisation Account.

Step 3

Exam Tip

अदर्ज देनदारी का भुगतान साकारण खाते में डेबिट होता है। इसे याद रखें।

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Question 224/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि परिसंपत्ति की पुस्तकीय कीमत ₹70000 और बिक्री मूल्य ₹78000 है तो लाभ कितना है?

If the book value of an asset is ₹70000 and sale value is ₹78000 what is the profit?

Explanation opens after your attempt
Correct Answer

A. ₹8000

Step 1

Concept

Sale value exceeds book value by ₹8000. That is the profit.

Step 2

Why this answer is correct

The correct answer is A. ₹8000. Sale value exceeds book value by ₹8000. That is the profit.

Step 3

Exam Tip

बिक्री मूल्य पुस्तकीय मूल्य से ₹8000 अधिक है। यही लाभ है।

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Question 225/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन पर भागीदार ऋण का भुगतान किससे पहले किया जाता है?

Partner's loan is repaid before which of the following on dissolution?

Explanation opens after your attempt
Correct Answer

A. भागीदारों की पूंजीPartners' capital

Step 1

Concept

Partner's loan is repaid before capital. This is an important exam point.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों की पूंजी / Partners' capital. Partner's loan is repaid before capital. This is an important exam point.

Step 3

Exam Tip

भागीदार ऋण का भुगतान पूंजी से पहले किया जाता है। यह महत्वपूर्ण परीक्षा बिंदु है।

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Question 226/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

यदि देनदारियां ₹50000 की थीं और ₹48000 में चुका दी गईं तो साकारण परिणाम क्या होगा?

If liabilities of ₹50000 are settled for ₹48000 what is the realisation result?

Explanation opens after your attempt
Correct Answer

A. ₹2000 का लाभProfit of ₹2000

Step 1

Concept

Paying less creates a gain of ₹2000. It appears in Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. ₹2000 का लाभ / Profit of ₹2000. Paying less creates a gain of ₹2000. It appears in Realisation Account.

Step 3

Exam Tip

कम भुगतान से ₹2000 का लाभ होता है। यह साकारण खाते में दिखाई देता है।

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Question 227/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

साकारण व्यय ₹3000 का भुगतान बैंक से किया गया। साकारण खाते में क्या प्रविष्टि होगी?

Realisation expenses of ₹3000 are paid through bank. What entry is made in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट ₹3000Debit ₹3000

Step 1

Concept

Realisation expenses are debited to Realisation Account. They are settlement costs.

Step 2

Why this answer is correct

The correct answer is A. डेबिट ₹3000 / Debit ₹3000. Realisation expenses are debited to Realisation Account. They are settlement costs.

Step 3

Exam Tip

साकारण व्यय साकारण खाते के डेबिट पक्ष में जाते हैं। यह निपटान लागत है।

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Question 228/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय सभी गैर-नकद परिसंपत्तियां किस खाते में स्थानांतरित की जाती हैं?

At the time of dissolution all non-cash assets are transferred to which account?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Non-cash assets are transferred to Realisation Account. Cash and bank are excluded.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Non-cash assets are transferred to Realisation Account. Cash and bank are excluded.

Step 3

Exam Tip

गैर-नकद परिसंपत्तियां साकारण खाते में स्थानांतरित होती हैं। नकद और बैंक को छोड़ दिया जाता है।

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Question 229/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

फर्म के विघटन पर साकारण खाते का मुख्य उद्देश्य क्या है?

What is the main purpose of Realisation Account on dissolution of a firm?

Explanation opens after your attempt
Correct Answer

A. परिसंपत्तियों और देनदारियों के निपटान का लाभ या हानि ज्ञात करनाTo ascertain profit or loss on settlement of assets and liabilities

Step 1

Concept

Realisation Account shows profit or loss on settlement. Remember its purpose for exams.

Step 2

Why this answer is correct

The correct answer is A. परिसंपत्तियों और देनदारियों के निपटान का लाभ या हानि ज्ञात करना / To ascertain profit or loss on settlement of assets and liabilities. Realisation Account shows profit or loss on settlement. Remember its purpose for exams.

Step 3

Exam Tip

साकारण खाता निपटान से होने वाले लाभ या हानि को दर्शाता है। परीक्षा में इसका उद्देश्य याद रखें।

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Question 230/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के बाद फर्म का अस्तित्व क्यों समाप्त माना जाता है?

Why is the existence of a firm considered terminated after dissolution?

Explanation opens after your attempt
Correct Answer

A. क्योंकि सभी खाते और दायित्व बंद हो जाते हैंBecause all accounts and obligations are closed

Step 1

Concept

All obligations and relationships cease after dissolution.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि सभी खाते और दायित्व बंद हो जाते हैं / Because all accounts and obligations are closed. All obligations and relationships cease after dissolution.

Step 3

Exam Tip

विघटन के बाद सभी संबंध और दायित्व समाप्त हो जाते हैं।

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Question 231/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

₹100000 की परिसंपत्तियां ₹97000 में बिकीं और व्यय ₹2000 हुआ। कुल साकारण परिणाम क्या है?

Assets worth ₹100000 were sold for ₹97000 and expenses of ₹2000 were incurred. What is the total realisation result?

Explanation opens after your attempt
Correct Answer

A. ₹5000 की हानिLoss of ₹5000

Step 1

Concept

₹3000 sale loss plus ₹2000 expenses equals ₹5000 loss.

Step 2

Why this answer is correct

The correct answer is A. ₹5000 की हानि / Loss of ₹5000. ₹3000 sale loss plus ₹2000 expenses equals ₹5000 loss.

Step 3

Exam Tip

₹3000 बिक्री हानि और ₹2000 व्यय मिलाकर ₹5000 हानि है।

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Question 232/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय पूंजी खातों में अंतिम समायोजन किस मद के लिए किया जाता है?

At dissolution final adjustment in capital accounts is made for which item?

Explanation opens after your attempt
Correct Answer

A. साकारण लाभ या हानिRealisation profit or loss

Step 1

Concept

Realisation result is ultimately transferred to capital accounts.

Step 2

Why this answer is correct

The correct answer is A. साकारण लाभ या हानि / Realisation profit or loss. Realisation result is ultimately transferred to capital accounts.

Step 3

Exam Tip

साकारण परिणाम अंततः पूंजी खातों में स्थानांतरित होता है।

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Question 233/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण खाते में कुल लाभ ₹15000 हो और अनुपात 3:1 हो तो दूसरे भागीदार का हिस्सा कितना होगा?

If total realisation profit is ₹15000 and ratio is 3:1 what is the second partner's share?

Explanation opens after your attempt
Correct Answer

A. ₹3750

Step 1

Concept

Second partner receives 1/4 of the profit.

Step 2

Why this answer is correct

The correct answer is A. ₹3750. Second partner receives 1/4 of the profit.

Step 3

Exam Tip

दूसरे भागीदार का हिस्सा 1/4 है।

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Question 234/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

अदर्ज परिसंपत्ति ₹12000 में बेची गई। साकारण खाते में यह राशि कैसे दिखाई जाएगी?

An unrecorded asset is sold for ₹12000. How is this amount shown in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट पक्षCredit side

Step 1

Concept

Sale proceeds of an unrecorded asset are credited.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट पक्ष / Credit side. Sale proceeds of an unrecorded asset are credited.

Step 3

Exam Tip

अदर्ज परिसंपत्ति की बिक्री प्राप्ति क्रेडिट होती है।

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Question 235/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण हानि ₹9000 हो और तीन भागीदार समान अनुपात में हों तो प्रत्येक का हिस्सा कितना होगा?

If realisation loss is ₹9000 and three partners share equally what is each partner's share?

Explanation opens after your attempt
Correct Answer

A. ₹3000

Step 1

Concept

₹9000 divided equally among three partners gives ₹3000 each.

Step 2

Why this answer is correct

The correct answer is A. ₹3000. ₹9000 divided equally among three partners gives ₹3000 each.

Step 3

Exam Tip

समान अनुपात में ₹9000 को 3 से विभाजित करेंगे।

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Question 236/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर बैंक खाते का समापन कब होता है?

When is the Bank Account closed during dissolution?

Explanation opens after your attempt
Correct Answer

A. सभी प्राप्तियों और भुगतानों के बादAfter all receipts and payments

Step 1

Concept

Bank Account closes after all transactions are completed.

Step 2

Why this answer is correct

The correct answer is A. सभी प्राप्तियों और भुगतानों के बाद / After all receipts and payments. Bank Account closes after all transactions are completed.

Step 3

Exam Tip

सभी लेनदेन पूरे होने पर बैंक खाता बंद होता है।

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Question 237/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण खाते में लाभ हो तो भागीदारों के पूंजी खातों में क्या प्रविष्टि होगी?

If there is a realisation profit what entry is passed in partners' capital accounts?

Explanation opens after your attempt
Correct Answer

A. क्रेडिटCredit

Step 1

Concept

Profit is credited to capital accounts.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट / Credit. Profit is credited to capital accounts.

Step 3

Exam Tip

लाभ पूंजी खातों में क्रेडिट किया जाता है।

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Question 238/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

₹60000 पुस्तकीय मूल्य वाली परिसंपत्ति ₹63000 में बिकी तथा ₹1000 व्यय हुआ। शुद्ध परिणाम क्या होगा?

An asset with book value ₹60000 was sold for ₹63000 and expenses were ₹1000. What is the net result?

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Correct Answer

A. ₹2000 का लाभProfit of ₹2000

Step 1

Concept

₹3000 gain less ₹1000 expenses gives ₹2000 net profit.

Step 2

Why this answer is correct

The correct answer is A. ₹2000 का लाभ / Profit of ₹2000. ₹3000 gain less ₹1000 expenses gives ₹2000 net profit.

Step 3

Exam Tip

₹3000 लाभ में से ₹1000 व्यय घटाने पर ₹2000 शुद्ध लाभ है।

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Question 239/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर भागीदार द्वारा ली गई परिसंपत्ति का मूल्य किस खाते में क्रेडिट होता है?

The value of an asset taken over by a partner at dissolution is credited to which account?

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Correct Answer

A. साकारण खाताRealisation Account

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. साकारण खाता / Realisation Account. 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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Question 240/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि लेनदार ₹22000 का था और उसे ₹22500 दिए गए तो परिणाम क्या होगा?

If a creditor was ₹22000 and was paid ₹22500 what is the result?

Explanation opens after your attempt
Correct Answer

A. ₹500 की हानिLoss of ₹500

Step 1

Concept

Extra payment results in a loss of ₹500.

Step 2

Why this answer is correct

The correct answer is A. ₹500 की हानि / Loss of ₹500. Extra payment results in a loss of ₹500.

Step 3

Exam Tip

अधिक भुगतान से ₹500 की हानि होती है।

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