Concept-wise Practice

dissolution MCQ Questions for Class 12

dissolution se related questions ko ek jagah revise karein. Har question me bilingual content, answer feedback aur explanation available hai.

All Tags Search Similar

Practice Questions

445 questions tagged with dissolution.

Question 241/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

देनदारियों का साकारण खाते में स्थानांतरण किस प्रभाव को दर्शाता है?

What effect does transfer of liabilities to Realisation Account represent?

Explanation opens after your attempt
Correct Answer

A. देनदारियों का निपटान प्रक्रिया में प्रवेशLiabilities entering settlement process

Step 1

Concept

Liabilities are brought into Realisation Account for settlement.

Step 2

Why this answer is correct

The correct answer is A. देनदारियों का निपटान प्रक्रिया में प्रवेश / Liabilities entering settlement process. Liabilities are brought into Realisation Account for settlement.

Step 3

Exam Tip

देनदारियां निपटान हेतु साकारण खाते में लाई जाती हैं।

Open Question Page
Ask Friends
Question 242/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

A और B का अनुपात 7:3 है। ₹5000 की साकारण हानि में A का हिस्सा कितना होगा?

A and B share profits in ratio 7:3. What is A's share in a realisation loss of ₹5000?

Explanation opens after your attempt
Correct Answer

A. ₹3500

Step 1

Concept

A bears 7/10 of the loss. Hence ₹3500.

Step 2

Why this answer is correct

The correct answer is A. ₹3500. A bears 7/10 of the loss. Hence ₹3500.

Step 3

Exam Tip

A का हिस्सा 7/10 है। अतः ₹3500।

Open Question Page
Ask Friends
Question 243/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण व्यय ₹2500 हो तो साकारण खाते में इसे किस पक्ष में दिखाया जाएगा?

If realisation expenses are ₹2500 on which side are they shown in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट पक्षDebit side

Step 1

Concept

Realisation expenses are losses and appear on the debit side.

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष / Debit side. Realisation expenses are losses and appear on the debit side.

Step 3

Exam Tip

साकारण व्यय हानि स्वरूप होते हैं। इसलिए डेबिट पक्ष में जाते हैं।

Open Question Page
Ask Friends
Question 244/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय आरक्षित निधि का वितरण सामान्यतः किस आधार पर होता है?

On what basis is a reserve fund generally distributed at dissolution?

Explanation opens after your attempt
Correct Answer

A. पुराने 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. पुराने 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।

Open Question Page
Ask Friends
Question 245/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि परिसंपत्तियों की कुल पुस्तकीय कीमत ₹80000 और बिक्री ₹76000 हो तो साकारण परिणाम क्या होगा?

If total book value of assets is ₹80000 and they are sold for ₹76000 what is the realisation result?

Explanation opens after your attempt
Correct Answer

A. ₹4000 की हानिLoss of ₹4000

Step 1

Concept

A loss of ₹4000 arises due to lower sale value.

Step 2

Why this answer is correct

The correct answer is A. ₹4000 की हानि / Loss of ₹4000. A loss of ₹4000 arises due to lower sale value.

Step 3

Exam Tip

बिक्री मूल्य कम होने से ₹4000 की हानि होती है।

Open Question Page
Ask Friends
Question 246/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

भागीदार ऋण की वापसी पूंजी भुगतान से क्यों पहले की जाती है?

Why is partner's loan repaid before capital repayment?

Explanation opens after your attempt
Correct Answer

A. क्योंकि यह बाहरी देनदारी जैसी मानी जाती हैIt is treated like an outside liability

Step 1

Concept

Partner's loan is distinct from capital. It is repaid earlier.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि यह बाहरी देनदारी जैसी मानी जाती है / It is treated like an outside liability. Partner's loan is distinct from capital. It is repaid earlier.

Step 3

Exam Tip

भागीदार ऋण को पूंजी से अलग माना जाता है। इसका भुगतान पहले होता है।

Open Question Page
Ask Friends
Question 247/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

अदर्ज देनदारी ₹6000 का भुगतान नकद से किया गया। साकारण खाते में प्रभाव क्या होगा?

An unrecorded liability of ₹6000 is paid in cash. What is the effect in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट ₹6000Debit ₹6000

Step 1

Concept

Payment of an unrecorded liability is debited.

Step 2

Why this answer is correct

The correct answer is A. डेबिट ₹6000 / Debit ₹6000. Payment of an unrecorded liability is debited.

Step 3

Exam Tip

अदर्ज देनदारी भुगतान होने पर डेबिट होती है।

Open Question Page
Ask Friends
Question 248/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण हानि ₹18000 हो और अनुपात 2:2:1 हो तो तीसरे भागीदार का हिस्सा कितना होगा?

If realisation loss is ₹18000 and ratio is 2:2:1 what is the share of the third partner?

Explanation opens after your attempt
Correct Answer

A. ₹3600

Step 1

Concept

Total ratio is 5. Third partner bears 1/5 i.e. ₹3600.

Step 2

Why this answer is correct

The correct answer is A. ₹3600. Total ratio is 5. Third partner bears 1/5 i.e. ₹3600.

Step 3

Exam Tip

कुल अनुपात 5 है। तीसरे भागीदार का हिस्सा 1/5 अर्थात ₹3600 है।

Open Question Page
Ask Friends
Question 249/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

एक परिसंपत्ति की पुस्तकीय कीमत ₹40000 थी और ₹47000 में बिकी। साकारण लाभ कितना है?

An asset with book value ₹40000 was sold for ₹47000. What is the realisation profit?

Explanation opens after your attempt
Correct Answer

A. ₹7000

Step 1

Concept

Difference between sale value and book value is ₹7000.

Step 2

Why this answer is correct

The correct answer is A. ₹7000. Difference between sale value and book value is ₹7000.

Step 3

Exam Tip

बिक्री मूल्य और पुस्तकीय मूल्य का अंतर ₹7000 है।

Open Question Page
Ask Friends
Question 250/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में परिसंपत्तियों का स्थानांतरण किस पक्ष में दर्ज होता है?

On which side are assets transferred in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट पक्षDebit side

Step 1

Concept

Assets are transferred to the debit side of Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. डेबिट पक्ष / Debit side. Assets are transferred to the debit side of Realisation Account.

Step 3

Exam Tip

परिसंपत्तियां साकारण खाते के डेबिट पक्ष में जाती हैं।

Open Question Page
Ask Friends
Question 251/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि लेनदार ₹15000 के बदले ₹14500 स्वीकार करे तो साकारण खाते में क्या होगा?

If a creditor accepts ₹14500 instead of ₹15000 what happens in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. ₹500 का लाभProfit of ₹500

Step 1

Concept

Paying a liability at a lower amount creates a gain.

Step 2

Why this answer is correct

The correct answer is A. ₹500 का लाभ / Profit of ₹500. Paying a liability at a lower amount creates a gain.

Step 3

Exam Tip

देनदारी कम राशि में चुकाने से लाभ होता है।

Open Question Page
Ask Friends
Question 252/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

A और B का अनुपात 4:1 है। साकारण लाभ ₹25000 हो तो A का हिस्सा कितना होगा?

A and B share profits in ratio 4:1. If realisation profit is ₹25000 what is A's share?

Explanation opens after your attempt
Correct Answer

A. ₹20000

Step 1

Concept

A gets 4/5 share. Therefore ₹20000.

Step 2

Why this answer is correct

The correct answer is A. ₹20000. A gets 4/5 share. Therefore ₹20000.

Step 3

Exam Tip

A का हिस्सा 4/5 है। इसलिए ₹20000 मिलेगा।

Open Question Page
Ask Friends
Question 253/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर अदर्ज परिसंपत्ति भागीदार द्वारा ₹9000 में लेने पर साकारण खाते में क्या प्रविष्टि होगी?

If an unrecorded asset is taken over by a partner for ₹9000 on dissolution what entry is made in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट ₹9000Credit ₹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 खाते को क्रेडिट किया जाता है।

Open Question Page
Ask Friends
Question 254/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण खाते का डेबिट पक्ष ₹98000 और क्रेडिट पक्ष ₹105000 है तो परिणाम क्या होगा?

If the debit side of Realisation Account is ₹98000 and the credit side is ₹105000 what is the result?

Explanation opens after your attempt
Correct Answer

A. ₹7000 का लाभProfit of ₹7000

Step 1

Concept

Credit exceeds debit by ₹7000. Hence there is a realisation profit.

Step 2

Why this answer is correct

The correct answer is A. ₹7000 का लाभ / Profit of ₹7000. Credit exceeds debit by ₹7000. Hence there is a realisation profit.

Step 3

Exam Tip

क्रेडिट डेबिट से ₹7000 अधिक है। इसलिए साकारण लाभ होगा।

Open Question Page
Ask Friends
Question 255/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

₹15000 पुस्तकीय मूल्य वाली परिसंपत्ति ₹14000 में बेची गई तथा ₹500 व्यय हुआ। शुद्ध साकारण परिणाम क्या होगा?

An asset with book value ₹15000 is sold for ₹14000 and expenses of ₹500 are incurred. What is the net realisation result?

Explanation opens after your attempt
Correct Answer

A. ₹1500 की हानिLoss of ₹1500

Step 1

Concept

Loss of ₹1000 plus expenses of ₹500 gives total loss of ₹1500.

Step 2

Why this answer is correct

The correct answer is A. ₹1500 की हानि / Loss of ₹1500. Loss of ₹1000 plus expenses of ₹500 gives total loss of ₹1500.

Step 3

Exam Tip

₹1000 की हानि और ₹500 व्यय मिलाकर कुल हानि ₹1500 है।

Open Question Page
Ask Friends
Question 256/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर पूंजी खातों का निपटान किसके बाद किया जाता है?

Capital accounts are settled after which stage during dissolution?

Explanation opens after your attempt
Correct Answer

A. देनदारियों और ऋणों के भुगतान के बादAfter liabilities and loans are paid

Step 1

Concept

Capital settlement comes in later stages.

Step 2

Why this answer is correct

The correct answer is A. देनदारियों और ऋणों के भुगतान के बाद / After liabilities and loans are paid. Capital settlement comes in later stages.

Step 3

Exam Tip

पूंजी भुगतान अंतिम चरणों में होता है।

Open Question Page
Ask Friends
Question 257/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि साकारण खाते में कुल हानि ₹12000 हो और अनुपात 1:2 हो तो दूसरे भागीदार का हिस्सा कितना होगा?

If total realisation loss is ₹12000 and ratio is 1:2 what is second partner's share?

Explanation opens after your attempt
Correct Answer

A. ₹8000

Step 1

Concept

Second partner bears 2/3 of the loss.

Step 2

Why this answer is correct

The correct answer is A. ₹8000. Second partner bears 2/3 of the loss.

Step 3

Exam Tip

दूसरे भागीदार का हिस्सा 2/3 है।

Open Question Page
Ask Friends
Question 258/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

फर्म के विघटन पर अंतिम शेष बैंक खाते का सामान्यतः क्या होता है?

What is generally the final balance of the bank account after dissolution?

Explanation opens after your attempt
Correct Answer

A. शून्यZero

Step 1

Concept

Bank account closes after all settlements.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. Bank account closes after all settlements.

Step 3

Exam Tip

सभी निपटानों के बाद बैंक खाता बंद हो जाता है।

Open Question Page
Ask Friends
Question 259/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि एक लेनदार ₹10000 का था और उसे ₹10200 दिए गए तो परिणाम क्या होगा?

If a creditor of ₹10000 is paid ₹10200 what is the result?

Explanation opens after your attempt
Correct Answer

A. ₹200 की हानिLoss of ₹200

Step 1

Concept

Extra payment creates a loss of ₹200.

Step 2

Why this answer is correct

The correct answer is A. ₹200 की हानि / Loss of ₹200. Extra payment creates a loss of ₹200.

Step 3

Exam Tip

अधिक भुगतान से ₹200 की हानि होती है।

Open Question Page
Ask Friends
Question 260/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण खाते में हानि होने पर किस खाते को डेबिट किया जाता है?

When there is a realisation loss which account is debited?

Explanation opens after your attempt
Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Step 1

Concept

Loss is debited to partners' capital accounts.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों के पूंजी खाते / Partners' Capital Accounts. Loss is debited to partners' capital accounts.

Step 3

Exam Tip

हानि भागीदारों के पूंजी खातों में डेबिट की जाती है।

Open Question Page
Ask Friends
Question 261/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

अदर्ज देनदारी ₹2500 का भुगतान करने पर साकारण खाते पर क्या प्रभाव होगा?

What is the effect on Realisation Account when an unrecorded liability of ₹2500 is paid?

Explanation opens after your attempt
Correct Answer

A. डेबिट ₹2500Debit ₹2500

Step 1

Concept

Payment of unrecorded liability is debited.

Step 2

Why this answer is correct

The correct answer is A. डेबिट ₹2500 / Debit ₹2500. Payment of unrecorded liability is debited.

Step 3

Exam Tip

अदर्ज देनदारी का भुगतान डेबिट होता है।

Open Question Page
Ask Friends
Question 262/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि A और B का अनुपात 5:3 है तथा साकारण लाभ ₹16000 है तो A का हिस्सा कितना होगा?

If A and B share profits in ratio 5:3 and realisation profit is ₹16000 what is A's share?

Explanation opens after your attempt
Correct Answer

A. ₹10000

Step 1

Concept

5/8 of ₹16000 equals ₹10000.

Step 2

Why this answer is correct

The correct answer is A. ₹10000. 5/8 of ₹16000 equals ₹10000.

Step 3

Exam Tip

5/8 × 16000 = ₹10000।

Open Question Page
Ask Friends
Question 263/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

₹24000 की परिसंपत्तियां ₹26000 में बिकीं और व्यय ₹1000 हुआ। शुद्ध परिणाम क्या है?

Assets of ₹24000 sold for ₹26000 and expenses were ₹1000. What is the net result?

Explanation opens after your attempt
Correct Answer

A. ₹1000 लाभProfit ₹1000

Step 1

Concept

Profit of ₹2000 reduced by expenses ₹1000 gives net profit ₹1000.

Step 2

Why this answer is correct

The correct answer is A. ₹1000 लाभ / Profit ₹1000. Profit of ₹2000 reduced by expenses ₹1000 gives net profit ₹1000.

Step 3

Exam Tip

लाभ ₹2000 था पर व्यय ₹1000 घटेगा। शुद्ध लाभ ₹1000।

Open Question Page
Ask Friends
Question 264/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन पर भागीदार ऋण का भुगतान कब किया जाता है?

When is partner's loan repaid during dissolution?

Explanation opens after your attempt
Correct Answer

A. बाहरी देनदारियों के बादAfter external liabilities

Step 1

Concept

External liabilities are paid first.

Step 2

Why this answer is correct

The correct answer is A. बाहरी देनदारियों के बाद / After external liabilities. External liabilities are paid first.

Step 3

Exam Tip

भुगतान क्रम में बाहरी देनदारियां पहले आती हैं।

Open Question Page
Ask Friends
Question 265/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि कुल साकारण क्रेडिट ₹90000 और डेबिट ₹84000 हो तो परिणाम क्या होगा?

If total Realisation Account credit is ₹90000 and debit is ₹84000 what is the result?

Explanation opens after your attempt
Correct Answer

A. ₹6000 लाभProfit ₹6000

Step 1

Concept

Credit exceeds debit by ₹6000 giving profit.

Step 2

Why this answer is correct

The correct answer is A. ₹6000 लाभ / Profit ₹6000. Credit exceeds debit by ₹6000 giving profit.

Step 3

Exam Tip

क्रेडिट अधिक होने से ₹6000 का लाभ है।

Open Question Page
Ask Friends
Question 266/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय देनदारियों का स्थानांतरण किस खाते में होता है?

To which account are liabilities transferred at dissolution?

Explanation opens after your attempt
Correct Answer

A. साकारण खाताRealisation Account

Step 1

Concept

Liabilities are transferred to the credit of Realisation Account.

Step 2

Why this answer is correct

The correct answer is A. साकारण खाता / Realisation Account. Liabilities are transferred to the credit of Realisation Account.

Step 3

Exam Tip

देनदारियां साकारण खाते के क्रेडिट में स्थानांतरित होती हैं।

Open Question Page
Ask Friends
Question 267/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

एक मशीन की पुस्तकीय कीमत ₹30000 है। भागीदार ने उसे ₹28000 पर ले लिया। साकारण परिणाम क्या होगा?

A machine with book value ₹30000 is taken over by a partner for ₹28000. What is the result?

Explanation opens after your attempt
Correct Answer

A. ₹2000 की हानिLoss of ₹2000

Step 1

Concept

Takeover value is less than book value.

Step 2

Why this answer is correct

The correct answer is A. ₹2000 की हानि / Loss of ₹2000. Takeover value is less than book value.

Step 3

Exam Tip

प्राप्त मूल्य पुस्तकीय मूल्य से कम है।

Open Question Page
Ask Friends
Question 268/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

साकारण लाभ का अंतिम स्थानांतरण किस खाते में होता है?

To which account is realisation profit ultimately transferred?

Explanation opens after your attempt
Correct Answer

A. भागीदारों के पूंजी खातेPartners' Capital Accounts

Step 1

Concept

Profit is transferred to partners' capital accounts.

Step 2

Why this answer is correct

The correct answer is A. भागीदारों के पूंजी खाते / Partners' Capital Accounts. Profit is transferred to partners' capital accounts.

Step 3

Exam Tip

लाभ भागीदारों के पूंजी खातों में बांटा जाता है।

Open Question Page
Ask Friends
Question 269/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

यदि अदर्ज परिसंपत्ति ₹7000 में बेची गई तो साकारण खाते में क्या प्रविष्टि होगी?

If an unrecorded asset is sold for ₹7000 what entry is made in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. क्रेडिट ₹7000Credit ₹7000

Step 1

Concept

Sale proceeds of unrecorded asset are credited.

Step 2

Why this answer is correct

The correct answer is A. क्रेडिट ₹7000 / Credit ₹7000. Sale proceeds of unrecorded asset are credited.

Step 3

Exam Tip

अदर्ज परिसंपत्ति की बिक्री प्राप्ति क्रेडिट होती है।

Open Question Page
Ask Friends
Question 270/445 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय बैंक खाते का मुख्य उद्देश्य क्या है?

What is the main purpose of the Bank Account during dissolution?

Explanation opens after your attempt
Correct Answer

A. सभी प्राप्तियों और भुगतानों का लेखाRecord all receipts and payments

Step 1

Concept

Bank account summarizes cash transactions.

Step 2

Why this answer is correct

The correct answer is A. सभी प्राप्तियों और भुगतानों का लेखा / Record all receipts and payments. Bank account summarizes cash transactions.

Step 3

Exam Tip

बैंक खाता नकद प्रवाह का सार प्रस्तुत करता है।

Open Question Page
Ask Friends

dissolution Revision Links

All MCQ Tags

Browse concept directory

All Subjects

Subject-wise practice

Search dissolution

More keyword results