Concept-wise Practice

goodwill MCQ Questions for Class 12

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

Practice Questions

1070 questions tagged with goodwill.

Question 1/1070 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में गुडविल को कैसे दर्ज किया जाता है?

How is goodwill recorded in Realisation Account?

Explanation opens after your attempt
Correct Answer

B. डेबिट

Step 1

Concept

Goodwill is an asset so it is debited.

Step 2

Why this answer is correct

The correct answer is B. डेबिट. Goodwill is an asset so it is debited.

Step 3

Exam Tip

गुडविल एक संपत्ति होने के कारण डेबिट होता है।

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Question 2/1070 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में गुडविल को किस रूप में दिखाया जाता है?

How is goodwill shown in Realisation Account?

Explanation opens after your attempt
Correct Answer

B. डेबिट

Step 1

Concept

Goodwill is an asset so it is debited.

Step 2

Why this answer is correct

The correct answer is B. डेबिट. Goodwill is an asset so it is debited.

Step 3

Exam Tip

गुडविल एक संपत्ति है इसलिए डेबिट होता है।

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Question 3/1070 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

वास्तविकीकरण खाते में गुडविल का व्यवहार क्या है?

How is goodwill treated in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट

Step 1

Concept

Goodwill is debited as it is an asset.

Step 2

Why this answer is correct

The correct answer is A. डेबिट. Goodwill is debited as it is an asset.

Step 3

Exam Tip

गुडविल एक संपत्ति होने के कारण डेबिट होता है।

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Question 4/1070 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

गुडविल का व्यवहार क्या होता है?

How is goodwill treated?

Explanation opens after your attempt
Correct Answer

B. डेबिट

Step 1

Concept

Goodwill is an asset so it is debited.

Step 2

Why this answer is correct

The correct answer is B. डेबिट. Goodwill is an asset so it is debited.

Step 3

Exam Tip

गुडविल एक संपत्ति है इसलिए डेबिट होती है।

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Question 5/1070 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

वास्तविकीकरण खाते में गुडविल का उपचार?

Treatment of goodwill in Realisation Account?

Explanation opens after your attempt
Correct Answer

A. डेबिट

Step 1

Concept

Goodwill is debited.

Step 2

Why this answer is correct

The correct answer is A. डेबिट. Goodwill is debited.

Step 3

Exam Tip

गुडविल एक संपत्ति है इसलिए डेबिट।

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Question 6/1070 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 41

विघटन के समय पुस्तकों में दर्शाई गई गुडविल किस खाते में जाएगी?

At dissolution goodwill appearing in books is transferred to which account?

Explanation opens after your attempt
Correct Answer

B. वास्तविकीकरण

Step 1

Concept

Goodwill is an asset and goes to Realisation Account.

Step 2

Why this answer is correct

The correct answer is B. वास्तविकीकरण. Goodwill is an asset and goes to Realisation Account.

Step 3

Exam Tip

गुडविल एक संपत्ति है इसलिए वास्तविकीकरण खाते में जाती है।

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Question 7/1070 Hard Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन पर गुडविल का पृथक उपचार न होने पर वह किसके साथ निपटाई जाती है?

If goodwill is not separately treated on dissolution it is settled along with?

Explanation opens after your attempt
Correct Answer

A. अन्य संपत्तियांOther Assets

Step 1

Concept

Goodwill being an asset is dealt with along with other assets.

Step 2

Why this answer is correct

The correct answer is A. अन्य संपत्तियां / Other Assets. Goodwill being an asset is dealt with along with other assets.

Step 3

Exam Tip

गुडविल संपत्ति होने से अन्य संपत्तियों के साथ जाती है।

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Question 8/1070 Expert Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

विघटन के समय गुडविल पुस्तकों में हो तो उसे किस खाते में स्थानांतरित किया जाएगा?

If goodwill appears in books at dissolution to which account will it be transferred?

Explanation opens after your attempt
Correct Answer

B. वास्तविकीकरण खाता

Step 1

Concept

Goodwill is an asset and is transferred to Realisation Account.

Step 2

Why this answer is correct

The correct answer is B. वास्तविकीकरण खाता. Goodwill is an asset and is transferred to Realisation Account.

Step 3

Exam Tip

गुडविल एक संपत्ति है और वास्तविकीकरण खाते में स्थानांतरित होती है।

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Question 9/1070 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 42

विघटन पर गुडविल पुस्तकों में मौजूद हो तो उसे किस रूप में माना जाएगा?

If goodwill exists in books at dissolution how is it treated?

Explanation opens after your attempt
Correct Answer

B. संपत्तिAsset

Step 1

Concept

Goodwill is an intangible asset.

Step 2

Why this answer is correct

The correct answer is B. संपत्ति / Asset. Goodwill is an intangible asset.

Step 3

Exam Tip

गुडविल एक अमूर्त संपत्ति है।

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Question 10/1070 Medium Accountancy Dissolution of a Partnership Firm Closing the Business Class 12 Level 40

फर्म के विघटन पर गुडविल का व्यवहार सामान्यतः कैसे किया जाता है?

How is goodwill generally treated on dissolution?

Explanation opens after your attempt
Correct Answer

A. संपत्ति की तरह वास्तविकीकरण मेंAs an asset through realisation

Step 1

Concept

If goodwill appears in books it is treated like an asset and realized. Identify the situation.

Step 2

Why this answer is correct

The correct answer is A. संपत्ति की तरह वास्तविकीकरण में / As an asset through realisation. If goodwill appears in books it is treated like an asset and realized. Identify the situation.

Step 3

Exam Tip

यदि पुस्तकों में गुडविल है तो इसे संपत्ति की तरह निपटाया जाता है। स्थिति पहचानें।

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Question 11/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

सुपर लाभ ₹72000 है और वार्षिकी गुणक 3.79079 है। वार्षिकी पद्धति से सद्भावना लगभग कितनी होगी?

Super profit is ₹72000 and annuity factor is 3.79079. What is goodwill approximately by annuity method?

Explanation opens after your attempt
Correct Answer

B. ₹272937

Step 1

Concept

Goodwill is \(72000 \times 3.79079=272936.88\) which is approximately ₹272937. In annuity method multiply super profit by annuity factor.

Step 2

Why this answer is correct

The correct answer is B. ₹272937. Goodwill is \(72000 \times 3.79079=272936.88\) which is approximately ₹272937. In annuity method multiply super profit by annuity factor.

Step 3

Exam Tip

सद्भावना \(72000 \times 3.79079=272936.88\) यानी लगभग ₹272937 होगी। वार्षिकी पद्धति में सुपर लाभ को वार्षिकी गुणक से गुणा करें।

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Question 12/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

अ ब और स 4:3:5 में लाभ बांटते हैं। स अवकाशग्रहण करता है और अ ब नया अनुपात 5:2 रखते हैं। कुल सद्भावना ₹168000 है। ब के त्याग की क्षतिपूर्ति कितनी होगी?

A B and C share profits in 4:3:5. C retires and A B new ratio is 5:2. Total goodwill is ₹168000. What is compensation for B sacrifice?

Explanation opens after your attempt
Correct Answer

C. ₹12000

Step 1

Concept

B does not sacrifice because his new share is higher than old share. In the correct calculation both A and B gain so B receives no compensation.

Step 2

Why this answer is correct

The correct answer is C. ₹12000. B does not sacrifice because his new share is higher than old share. In the correct calculation both A and B gain so B receives no compensation.

Step 3

Exam Tip

ब का त्याग \( \frac{3}{12}-\frac{2}{7} \) नहीं बल्कि नया हिस्सा अधिक होने पर त्याग नहीं होता इसलिए सावधानी चाहिए। सही गणना में अ का लाभ \( \frac{5}{7}-\frac{4}{12} \) और ब का लाभ \( \frac{2}{7}-\frac{3}{12} \) दोनों धनात्मक हैं इसलिए ब को क्षतिपूर्ति नहीं मिलेगी।

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Question 13/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

अ ब और स 3:5:2 में लाभ बांटते हैं। स अवकाशग्रहण करता है और अ ब नया अनुपात 3:1 रखते हैं। सद्भावना ₹160000 है। ब को त्याग के लिए कितना जमा होगा?

A B and C share profits in 3:5:2. C retires and A B new ratio is 3:1. Goodwill is ₹160000. How much will B be credited for sacrifice?

Explanation opens after your attempt
Correct Answer

C. ₹40000

Step 1

Concept

B share falls from \( \frac{5}{10} \) to \( \frac{1}{4} \) so sacrifice is \( \frac{1}{4} \). On ₹160000 its value is ₹40000.

Step 2

Why this answer is correct

The correct answer is C. ₹40000. B share falls from \( \frac{5}{10} \) to \( \frac{1}{4} \) so sacrifice is \( \frac{1}{4} \). On ₹160000 its value is ₹40000.

Step 3

Exam Tip

ब का हिस्सा \( \frac{5}{10} \) से \( \frac{1}{4} \) घटता है इसलिए त्याग \( \frac{1}{4} \) है। ₹160000 पर उसका मूल्य ₹40000 है।

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Question 14/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

यदि एक ही प्रश्न में त्याग करने वाला शेष साझेदार भी हो तो सही प्रविष्टि का संकेत क्या होगा?

If a continuing partner sacrifices in the same question what will the correct entry indicate?

Explanation opens after your attempt
Correct Answer

A. वास्तविक लाभ पाने वाला नामे और त्यागी तथा अवकाशग्रहण साझेदार जमाActual gainer debit and sacrificing plus retiring partners credit

Step 1

Concept

The sacrificing continuing partner may also be compensated. Therefore the actual gainer is debited by the value of total gain.

Step 2

Why this answer is correct

The correct answer is A. वास्तविक लाभ पाने वाला नामे और त्यागी तथा अवकाशग्रहण साझेदार जमा / Actual gainer debit and sacrificing plus retiring partners credit. The sacrificing continuing partner may also be compensated. Therefore the actual gainer is debited by the value of total gain.

Step 3

Exam Tip

त्याग करने वाले शेष साझेदार को भी क्षतिपूर्ति मिल सकती है। इसलिए वास्तविक लाभ पाने वाला कुल लाभ के मूल्य से नामे होता है।

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Question 15/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

जटिल सद्भावना प्रश्न हल करते समय सबसे सुरक्षित क्रम कौन सा है?

What is the safest sequence for solving a complex goodwill question?

Explanation opens after your attempt
Correct Answer

A. पुरानी सद्भावना लिखें फिर नई सद्भावना निकालें फिर लाभ प्राप्ति अनुपात से भार बांटेंWrite off old goodwill then calculate new goodwill then distribute burden in gaining ratio

Step 1

Concept

The correct sequence avoids double counting and wrong ratio use. Keep old and new goodwill adjustments separate.

Step 2

Why this answer is correct

The correct answer is A. पुरानी सद्भावना लिखें फिर नई सद्भावना निकालें फिर लाभ प्राप्ति अनुपात से भार बांटें / Write off old goodwill then calculate new goodwill then distribute burden in gaining ratio. The correct sequence avoids double counting and wrong ratio use. Keep old and new goodwill adjustments separate.

Step 3

Exam Tip

सही क्रम दोहरी गिनती और गलत अनुपात से बचाता है। पुराने और नए सद्भावना समायोजन अलग रखें।

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Question 16/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

कथन है कि अवकाशग्रहण साझेदार का सद्भावना अधिकार पुराने अनुपात से और भार लाभ प्राप्ति अनुपात से तय होता है। यह कथन कैसा है?

The statement says retiring partner goodwill entitlement is decided by old ratio and burden by gaining ratio. How is this statement?

Explanation opens after your attempt
Correct Answer

A. सहीCorrect

Step 1

Concept

This is the main rule of goodwill adjustment. Entitlement is linked with old share and burden with actual gain.

Step 2

Why this answer is correct

The correct answer is A. सही / Correct. This is the main rule of goodwill adjustment. Entitlement is linked with old share and burden with actual gain.

Step 3

Exam Tip

यह सद्भावना समायोजन का मुख्य नियम है। अधिकार पुराने हिस्से से और भार वास्तविक लाभ से जुड़ा होता है।

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Question 17/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

ज्ञापन पद्धति में सद्भावना उठाने के बाद उसे क्यों लिखा जाता है?

Why is goodwill written off after being raised under memorandum method?

Explanation opens after your attempt
Correct Answer

A. क्योंकि नई फर्म में सद्भावना नहीं रखनी हैBecause goodwill is not to be retained in the new firm

Step 1

Concept

Memorandum method opens goodwill temporarily only to show adjustment. It is later written off among continuing partners in new ratio.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि नई फर्म में सद्भावना नहीं रखनी है / Because goodwill is not to be retained in the new firm. Memorandum method opens goodwill temporarily only to show adjustment. It is later written off among continuing partners in new ratio.

Step 3

Exam Tip

ज्ञापन पद्धति केवल समायोजन दिखाने के लिए अस्थायी सद्भावना खोलती है। बाद में इसे शेष साझेदारों के नए अनुपात में लिख दिया जाता है।

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Question 18/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

प्रत्यक्ष पद्धति में नई सद्भावना बैलेंस शीट में क्यों नहीं दिखाई देती?

Why does new goodwill not appear in balance sheet under direct method?

Explanation opens after your attempt
Correct Answer

A. क्योंकि सद्भावना खाता खोला नहीं जाताBecause goodwill account is not opened

Step 1

Concept

In direct method only capital accounts are debited and credited. Therefore new goodwill is not shown as an asset.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि सद्भावना खाता खोला नहीं जाता / Because goodwill account is not opened. In direct method only capital accounts are debited and credited. Therefore new goodwill is not shown as an asset.

Step 3

Exam Tip

प्रत्यक्ष पद्धति में केवल पूंजी खातों में नामे जमा होता है। इसलिए नई सद्भावना संपत्ति के रूप में नहीं दिखती।

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Question 19/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

पुनर्मूल्यांकन लाभ और सद्भावना भार में अनुपात का सही प्रयोग क्या है?

What is the correct use of ratios for revaluation profit and goodwill burden?

Explanation opens after your attempt
Correct Answer

A. पुनर्मूल्यांकन पुराने अनुपात में और सद्भावना भार लाभ प्राप्ति अनुपात मेंRevaluation in old ratio and goodwill burden in gaining ratio

Step 1

Concept

Revaluation relates to the old firm period. Goodwill burden falls on those who gain new profit share.

Step 2

Why this answer is correct

The correct answer is A. पुनर्मूल्यांकन पुराने अनुपात में और सद्भावना भार लाभ प्राप्ति अनुपात में / Revaluation in old ratio and goodwill burden in gaining ratio. Revaluation relates to the old firm period. Goodwill burden falls on those who gain new profit share.

Step 3

Exam Tip

पुनर्मूल्यांकन पुरानी फर्म की अवधि से जुड़ा है। सद्भावना भार नए लाभ प्राप्त करने वालों पर आता है।

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Question 20/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

सामान्य संचय और सद्भावना भार में अनुपात का सही अंतर क्या है?

What is the correct ratio difference between general reserve and goodwill burden?

Explanation opens after your attempt
Correct Answer

A. सामान्य संचय पुराने अनुपात में और सद्भावना भार लाभ प्राप्ति अनुपात मेंGeneral reserve in old ratio and goodwill burden in gaining ratio

Step 1

Concept

General reserve is accumulated earning of old partners. Goodwill burden is linked with those who gain future profits.

Step 2

Why this answer is correct

The correct answer is A. सामान्य संचय पुराने अनुपात में और सद्भावना भार लाभ प्राप्ति अनुपात में / General reserve in old ratio and goodwill burden in gaining ratio. General reserve is accumulated earning of old partners. Goodwill burden is linked with those who gain future profits.

Step 3

Exam Tip

सामान्य संचय पुराने साझेदारों की संचित कमाई है। सद्भावना भार भविष्य में लाभ पाने वालों से जुड़ा है।

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Question 21/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

पुरानी सद्भावना लिखते समय अवकाशग्रहण साझेदार को क्यों शामिल किया जाता है?

Why is the retiring partner included while writing off old goodwill?

Explanation opens after your attempt
Correct Answer

A. क्योंकि पुरानी सद्भावना पुरानी फर्म की संपत्ति थीBecause old goodwill was an asset of old firm

Step 1

Concept

Old goodwill belongs to all old partners. Therefore all including the retiring partner are included in old ratio.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि पुरानी सद्भावना पुरानी फर्म की संपत्ति थी / Because old goodwill was an asset of old firm. Old goodwill belongs to all old partners. Therefore all including the retiring partner are included in old ratio.

Step 3

Exam Tip

पुरानी सद्भावना सभी पुराने साझेदारों से संबंधित होती है। इसलिए अवकाशग्रहण साझेदार सहित सभी को पुराने अनुपात में शामिल करते हैं।

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Question 22/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

यदि नया अनुपात नहीं दिया गया है तो सद्भावना भार बांटते समय किस अनुपात को आधार बनाया जा सकता है?

If new ratio is not given which ratio may be used for distributing goodwill burden?

Explanation opens after your attempt
Correct Answer

A. शेष साझेदारों का पुराना आपसी अनुपातOld mutual ratio of continuing partners

Step 1

Concept

When new ratio is not given continuing partners are assumed to gain in their old mutual ratio. This is the usual exam assumption.

Step 2

Why this answer is correct

The correct answer is A. शेष साझेदारों का पुराना आपसी अनुपात / Old mutual ratio of continuing partners. When new ratio is not given continuing partners are assumed to gain in their old mutual ratio. This is the usual exam assumption.

Step 3

Exam Tip

नया अनुपात न होने पर शेष साझेदार अपने पुराने आपसी अनुपात में ही लाभ प्राप्त करते माने जाते हैं। यही परीक्षा की सामान्य मान्यता है।

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Question 23/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

यदि लाभ प्राप्त करने वाले साझेदार निजी रूप से सद्भावना भुगतान करते हैं तो फर्म की पुस्तकों में क्या होगा?

If gaining partners privately pay goodwill what happens in firm books?

Explanation opens after your attempt
Correct Answer

A. कोई प्रविष्टि नहीं होगीNo entry will be passed

Step 1

Concept

Private payment is made from partners personal funds. Firm books record only firm transactions.

Step 2

Why this answer is correct

The correct answer is A. कोई प्रविष्टि नहीं होगी / No entry will be passed. Private payment is made from partners personal funds. Firm books record only firm transactions.

Step 3

Exam Tip

निजी भुगतान साझेदारों के व्यक्तिगत धन से होता है। फर्म की पुस्तकों में केवल फर्म के लेन देन दर्ज होते हैं।

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Question 24/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

यदि वास्तविक औसत लाभ सामान्य लाभ से कम है तो सुपर लाभ पद्धति में सामान्यतः क्या होगा?

If actual average profit is less than normal profit what generally happens under super profit method?

Explanation opens after your attempt
Correct Answer

A. सद्भावना नहीं बनेगी या शून्य मानी जाएगीGoodwill will not arise or will be treated as nil

Step 1

Concept

Super profit exists only when actual profit exceeds normal profit. If profit is lower no positive goodwill arises.

Step 2

Why this answer is correct

The correct answer is A. सद्भावना नहीं बनेगी या शून्य मानी जाएगी / Goodwill will not arise or will be treated as nil. Super profit exists only when actual profit exceeds normal profit. If profit is lower no positive goodwill arises.

Step 3

Exam Tip

सुपर लाभ तभी होता है जब वास्तविक लाभ सामान्य लाभ से अधिक हो। कम लाभ होने पर सकारात्मक सद्भावना नहीं निकलेगी।

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Question 25/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

औसत लाभ पद्धति और सुपर लाभ पद्धति में सबसे महत्वपूर्ण गणना अंतर क्या है?

What is the most important calculation difference between average profit method and super profit method?

Explanation opens after your attempt
Correct Answer

A. सुपर लाभ पद्धति में सामान्य लाभ घटाया जाता हैNormal profit is deducted in super profit method

Step 1

Concept

In average profit method average profit is multiplied by years purchase. In super profit method normal profit is deducted first.

Step 2

Why this answer is correct

The correct answer is A. सुपर लाभ पद्धति में सामान्य लाभ घटाया जाता है / Normal profit is deducted in super profit method. In average profit method average profit is multiplied by years purchase. In super profit method normal profit is deducted first.

Step 3

Exam Tip

औसत लाभ पद्धति में औसत लाभ को खरीद वर्षों से गुणा करते हैं। सुपर लाभ पद्धति में पहले सामान्य लाभ घटाया जाता है।

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Question 26/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

लाभ प्राप्ति अनुपात में ऋणात्मक परिणाम का विशेषज्ञ अर्थ क्या है?

What is the expert meaning of a negative result in gaining ratio?

Explanation opens after your attempt
Correct Answer

A. वह साझेदार त्याग कर रहा हैThat partner is sacrificing

Step 1

Concept

A negative result shows that new share is less than old share. It is treated as sacrifice and not gain.

Step 2

Why this answer is correct

The correct answer is A. वह साझेदार त्याग कर रहा है / That partner is sacrificing. A negative result shows that new share is less than old share. It is treated as sacrifice and not gain.

Step 3

Exam Tip

ऋणात्मक परिणाम बताता है कि नया हिस्सा पुराने हिस्से से कम है। इसे लाभ नहीं बल्कि त्याग माना जाता है।

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Question 27/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

मृत साझेदार के सद्भावना हिस्से की प्रविष्टि में उत्तराधिकारी खाते को जमा करने का कारण क्या है?

What is the reason for crediting executor account for deceased partner goodwill share?

Explanation opens after your attempt
Correct Answer

A. उससे देय राशि बढ़ती हैIt increases amount payable

Step 1

Concept

Goodwill is the deceased partner entitlement. Crediting executor account increases the amount payable.

Step 2

Why this answer is correct

The correct answer is A. उससे देय राशि बढ़ती है / It increases amount payable. Goodwill is the deceased partner entitlement. Crediting executor account increases the amount payable.

Step 3

Exam Tip

सद्भावना मृत साझेदार का अधिकार है। उत्तराधिकारी खाते को जमा करने से देय राशि बढ़ती है।

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Question 28/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

मृत साझेदार के खाते में सद्भावना और मृत्यु तिथि तक लाभ को कैसे पढ़ना चाहिए?

How should goodwill and profit up to date of death be read in a deceased partner account?

Explanation opens after your attempt
Correct Answer

A. दो अलग अलग अधिकारों के रूप मेंAs two separate entitlements

Step 1

Concept

Goodwill and profit up to date of death are separate items. Calculate and record both separately.

Step 2

Why this answer is correct

The correct answer is A. दो अलग अलग अधिकारों के रूप में / As two separate entitlements. Goodwill and profit up to date of death are separate items. Calculate and record both separately.

Step 3

Exam Tip

सद्भावना और मृत्यु तिथि तक लाभ अलग अलग मदें हैं। दोनों को अलग गणना और अलग लेखा दें।

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Question 29/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

यदि अंतिम देय राशि और समायोजित पूंजी बिल्कुल बराबर हैं तो छिपी सद्भावना पर सही निष्कर्ष क्या होगा?

If final amount due and adjusted capital are exactly equal what is the correct conclusion about hidden goodwill?

Explanation opens after your attempt
Correct Answer

A. छिपी सद्भावना नहीं मानी जाएगीHidden goodwill will not be assumed

Step 1

Concept

Hidden goodwill is indicated by excess amount due. If there is no excess amount hidden goodwill is not calculated.

Step 2

Why this answer is correct

The correct answer is A. छिपी सद्भावना नहीं मानी जाएगी / Hidden goodwill will not be assumed. Hidden goodwill is indicated by excess amount due. If there is no excess amount hidden goodwill is not calculated.

Step 3

Exam Tip

छिपी सद्भावना अतिरिक्त देय राशि से संकेतित होती है। कोई अतिरिक्त राशि नहीं है तो छिपी सद्भावना नहीं निकाली जाती।

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Question 30/1070 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

अवकाशग्रहण साझेदार की समायोजित पूंजी ₹240000 है और देय राशि ₹294000 है। उसका हिस्सा \( \frac{3}{10} \) है। छिपी सद्भावना कितनी होगी?

The retiring partner adjusted capital is ₹240000 and amount due is ₹294000. His share is \( \frac{3}{10} \). What is hidden goodwill?

Explanation opens after your attempt
Correct Answer

C. ₹180000

Step 1

Concept

Excess amount due is ₹54000. This is \( \frac{3}{10} \) share so total hidden goodwill is ₹180000.

Step 2

Why this answer is correct

The correct answer is C. ₹180000. Excess amount due is ₹54000. This is \( \frac{3}{10} \) share so total hidden goodwill is ₹180000.

Step 3

Exam Tip

अधिक देय राशि ₹54000 है। यह \( \frac{3}{10} \) हिस्सा है इसलिए कुल छिपी सद्भावना ₹180000 होगी।

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