Class 12 hidden goodwill MCQ Questions

Question 1/72 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 2/72 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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Question 3/72 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

अवकाशग्रहण साझेदार को समायोजित पूंजी से ₹66000 अधिक देय है। उसका हिस्सा \( \frac{11}{30} \) है। छिपी सद्भावना कितनी होगी?

A retiring partner is due ₹66000 more than adjusted capital. His share is \( \frac{11}{30} \). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

C. ₹180000

Step 1

Concept

The excess ₹66000 is his \( \frac{11}{30} \) share. Total hidden goodwill is \(66000 \times \frac{30}{11}=180000\).

Step 2

Why this answer is correct

The correct answer is C. ₹180000. The excess ₹66000 is his \( \frac{11}{30} \) share. Total hidden goodwill is \(66000 \times \frac{30}{11}=180000\).

Step 3

Exam Tip

अतिरिक्त ₹66000 उसका \( \frac{11}{30} \) हिस्सा है। कुल छिपी सद्भावना \(66000 \times \frac{30}{11}=180000\) होगी।

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Question 4/72 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

यदि अवकाशग्रहण साझेदार को समायोजित पूंजी से कम राशि दी गई है तो छिपी सद्भावना के बारे में कौन सा निष्कर्ष उचित है?

If a retiring partner is paid less than adjusted capital which conclusion about hidden goodwill is appropriate?

Explanation opens after your attempt

Correct Answer

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

Step 1

Concept

Hidden goodwill is indicated by excess amount due. If payment is lower no such indication is available.

Step 2

Why this answer is correct

The correct answer is A. छिपी सद्भावना सामान्यतः नहीं मानी जाएगी / Hidden goodwill will generally not be assumed. Hidden goodwill is indicated by excess amount due. If payment is lower no such indication is available.

Step 3

Exam Tip

छिपी सद्भावना अतिरिक्त देय राशि से संकेतित होती है। कम भुगतान होने पर ऐसा संकेत नहीं मिलता।

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Question 5/72 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अवकाशग्रहण साझेदार की समायोजित पूंजी ₹175000 है और उसे ₹203000 देय है। उसका हिस्सा \( \frac{2}{9} \) है। छिपी सद्भावना कितनी होगी?

The retiring partner adjusted capital is ₹175000 and amount due is ₹203000. His share is \( \frac{2}{9} \). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

B. ₹126000

Step 1

Concept

Excess amount due is ₹28000. This is \( \frac{2}{9} \) share so total hidden goodwill is ₹126000.

Step 2

Why this answer is correct

The correct answer is B. ₹126000. Excess amount due is ₹28000. This is \( \frac{2}{9} \) share so total hidden goodwill is ₹126000.

Step 3

Exam Tip

अधिक देय राशि ₹28000 है। यह \( \frac{2}{9} \) हिस्सा है इसलिए कुल छिपी सद्भावना ₹126000 होगी।

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Question 6/72 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अवकाशग्रहण साझेदार को समायोजित पूंजी से ₹84000 अधिक देय है। उसका हिस्सा \( \frac{7}{20} \) है। छिपी सद्भावना कितनी होगी?

A retiring partner is due ₹84000 more than adjusted capital. His share is \( \frac{7}{20} \). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

C. ₹240000

Step 1

Concept

The excess ₹84000 is his \( \frac{7}{20} \) goodwill share. Total hidden goodwill is \(84000 \times \frac{20}{7}=240000\).

Step 2

Why this answer is correct

The correct answer is C. ₹240000. The excess ₹84000 is his \( \frac{7}{20} \) goodwill share. Total hidden goodwill is \(84000 \times \frac{20}{7}=240000\).

Step 3

Exam Tip

अतिरिक्त ₹84000 उसका \( \frac{7}{20} \) सद्भावना हिस्सा है। कुल छिपी सद्भावना \(84000 \times \frac{20}{7}=240000\) होगी।

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Question 7/72 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 31

यदि अंतिम देय राशि समायोजित पूंजी के बराबर है तो छिपी सद्भावना के बारे में क्या निष्कर्ष होगा?

If the final amount due equals adjusted capital what conclusion is drawn 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 inferred when amount due exceeds adjusted capital. If both are equal no excess goodwill indication exists.

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 inferred when amount due exceeds adjusted capital. If both are equal no excess goodwill indication exists.

Step 3

Exam Tip

छिपी सद्भावना तभी निकलती है जब देय राशि समायोजित पूंजी से अधिक हो। बराबर होने पर अतिरिक्त सद्भावना संकेत नहीं मिलता।

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Question 8/72 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 31

अवकाशग्रहण साझेदार की समायोजित पूंजी ₹300000 है और उसे ₹360000 देय है। उसका हिस्सा \( \frac{1}{4} \) है। छिपी सद्भावना कितनी होगी?

The retiring partner adjusted capital is ₹300000 and amount payable is ₹360000. His share is \( \frac{1}{4} \). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

C. ₹240000

Step 1

Concept

Excess amount is ₹60000 and it equals \( \frac{1}{4} \) goodwill share. Total hidden goodwill is ₹240000.

Step 2

Why this answer is correct

The correct answer is C. ₹240000. Excess amount is ₹60000 and it equals \( \frac{1}{4} \) goodwill share. Total hidden goodwill is ₹240000.

Step 3

Exam Tip

अधिक राशि ₹60000 है और यह \( \frac{1}{4} \) सद्भावना हिस्से के बराबर है। कुल छिपी सद्भावना ₹240000 होगी।

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Question 9/72 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 31

अवकाशग्रहण साझेदार की समायोजित पूंजी ₹210000 है और अंतिम देय राशि ₹255000 है। उसका हिस्सा \( \frac{3}{10} \) है। छिपी सद्भावना कितनी है?

The retiring partner adjusted capital is ₹210000 and final amount due is ₹255000. His share is \( \frac{3}{10} \). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

C. ₹150000

Step 1

Concept

Excess amount due is ₹45000 which equals \( \frac{3}{10} \) share. Total hidden goodwill is ₹150000.

Step 2

Why this answer is correct

The correct answer is C. ₹150000. Excess amount due is ₹45000 which equals \( \frac{3}{10} \) share. Total hidden goodwill is ₹150000.

Step 3

Exam Tip

अधिक देय राशि ₹45000 है जो \( \frac{3}{10} \) हिस्से के बराबर है। कुल छिपी सद्भावना ₹150000 होगी।

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Question 10/72 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

यदि अवकाशग्रहण साझेदार को समायोजित पूंजी से अधिक राशि दी जाती है तो अतिरिक्त राशि सामान्यतः क्या दर्शाती है?

If the retiring partner is paid more than adjusted capital what does the excess amount generally indicate?

Explanation opens after your attempt

Correct Answer

A. उसका सद्भावना हिस्साHis goodwill share

Step 1

Concept

Payment above adjusted capital often indicates hidden goodwill. Read the excess amount as his goodwill share.

Step 2

Why this answer is correct

The correct answer is A. उसका सद्भावना हिस्सा / His goodwill share. Payment above adjusted capital often indicates hidden goodwill. Read the excess amount as his goodwill share.

Step 3

Exam Tip

समायोजित पूंजी से अधिक भुगतान अक्सर छिपी सद्भावना का संकेत देता है। अतिरिक्त राशि को उसके सद्भावना हिस्से की तरह पढ़ें।

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Question 11/72 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

अवकाशग्रहण साझेदार की समायोजित पूंजी ₹95000 है और उसे ₹119000 दिए जाते हैं। उसका हिस्सा \( \frac{3}{8} \) है। छिपी सद्भावना कितनी होगी?

A retiring partner adjusted capital is ₹95000 and he is paid ₹119000. His share is \( \frac{3}{8} \). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

C. ₹64000

Step 1

Concept

Excess payment is ₹24000. This is \( \frac{3}{8} \) share so total hidden goodwill is \(24000 \times \frac{8}{3}=64000\).

Step 2

Why this answer is correct

The correct answer is C. ₹64000. Excess payment is ₹24000. This is \( \frac{3}{8} \) share so total hidden goodwill is \(24000 \times \frac{8}{3}=64000\).

Step 3

Exam Tip

अधिक भुगतान ₹24000 है। यह \( \frac{3}{8} \) हिस्सा है इसलिए कुल छिपी सद्भावना \(24000 \times \frac{8}{3}=64000\) है।

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Question 12/72 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

अवकाशग्रहण साझेदार की समायोजित पूंजी ₹160000 है और उसे ₹190000 देय है। उसका हिस्सा \( \frac{1}{6} \) है। छिपी सद्भावना कितनी है?

The retiring partner adjusted capital is ₹160000 and amount due is ₹190000. His share is \( \frac{1}{6} \). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

D. ₹180000

Step 1

Concept

Excess amount due is ₹30000. This is \( \frac{1}{6} \) share so total hidden goodwill is ₹180000.

Step 2

Why this answer is correct

The correct answer is D. ₹180000. Excess amount due is ₹30000. This is \( \frac{1}{6} \) share so total hidden goodwill is ₹180000.

Step 3

Exam Tip

अधिक देय राशि ₹30000 है। यह \( \frac{1}{6} \) हिस्सा है इसलिए कुल छिपी सद्भावना ₹180000 होगी।

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Question 13/72 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

यदि अवकाशग्रहण साझेदार को समायोजित पूंजी से कम भुगतान किया जाता है तो छिपी सद्भावना के बारे में क्या संकेत मिलता है?

If the retiring partner is paid less than adjusted capital what does it indicate about hidden goodwill?

Explanation opens after your attempt

Correct Answer

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

Step 1

Concept

Hidden goodwill is assumed when amount due exceeds adjusted capital. If payment is less this conclusion is generally not drawn.

Step 2

Why this answer is correct

The correct answer is A. छिपी सद्भावना सामान्यतः नहीं मानी जाएगी / Hidden goodwill will generally not be assumed. Hidden goodwill is assumed when amount due exceeds adjusted capital. If payment is less this conclusion is generally not drawn.

Step 3

Exam Tip

छिपी सद्भावना तब मानी जाती है जब देय राशि समायोजित पूंजी से अधिक हो। कम भुगतान होने पर सामान्यतः ऐसा निष्कर्ष नहीं निकलता।

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Question 14/72 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अवकाशग्रहण साझेदार की समायोजित पूंजी ₹125000 है और अंतिम देय राशि ₹155000 है। उसका हिस्सा \( \frac{3}{10} \) है। छिपी सद्भावना कितनी होगी?

The retiring partner adjusted capital is ₹125000 and final amount due is ₹155000. His share is \( \frac{3}{10} \). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

D. ₹100000

Step 1

Concept

Excess amount due is ₹30000. This is \( \frac{3}{10} \) share so total hidden goodwill is \(30000 \times \frac{10}{3}=100000\).

Step 2

Why this answer is correct

The correct answer is D. ₹100000. Excess amount due is ₹30000. This is \( \frac{3}{10} \) share so total hidden goodwill is \(30000 \times \frac{10}{3}=100000\).

Step 3

Exam Tip

अधिक देय राशि ₹30000 है। यह \( \frac{3}{10} \) हिस्सा है इसलिए कुल छिपी सद्भावना \(30000 \times \frac{10}{3}=100000\) है।

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Question 15/72 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अवकाशग्रहण साझेदार को उसकी समायोजित पूंजी ₹90000 के बदले ₹110000 दिए जाते हैं। उसका हिस्सा \( \frac{1}{5} \) है। छिपी कुल सद्भावना कितनी है?

A retiring partner is paid ₹110000 against his adjusted capital of ₹90000. His share is \( \frac{1}{5} \). What is total hidden goodwill?

Explanation opens after your attempt

Correct Answer

C. ₹100000

Step 1

Concept

Excess payment is ₹20000 which equals his \( \frac{1}{5} \) share. Total hidden goodwill is ₹100000.

Step 2

Why this answer is correct

The correct answer is C. ₹100000. Excess payment is ₹20000 which equals his \( \frac{1}{5} \) share. Total hidden goodwill is ₹100000.

Step 3

Exam Tip

अधिक भुगतान ₹20000 है जो उसके \( \frac{1}{5} \) हिस्से के बराबर है। कुल छिपी सद्भावना ₹100000 होगी।

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Question 16/72 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 31

एक अवकाशग्रहण साझेदार को उसकी समायोजित पूंजी से ₹20000 अधिक दिए जाते हैं। उसका हिस्सा \( \frac{1}{3} \) है। छिपी सद्भावना कितनी होगी?

A retiring partner is paid ₹20000 more than his adjusted capital. His share is \( \frac{1}{3} \). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

C. ₹60000

Step 1

Concept

The excess payment is treated as his goodwill share. Total hidden goodwill is \(20000 \times 3=60000\).

Step 2

Why this answer is correct

The correct answer is C. ₹60000. The excess payment is treated as his goodwill share. Total hidden goodwill is \(20000 \times 3=60000\).

Step 3

Exam Tip

अधिक भुगतान उसके सद्भावना हिस्से के बराबर माना जाता है। कुल छिपी सद्भावना \(20000 \times 3=60000\) होगी।

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Question 17/72 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 31

अवकाशग्रहण साझेदार का समायोजित पूंजी शेष ₹70000 है पर उसे ₹85000 दिए जाते हैं। उसका पुराना हिस्सा \( \frac{1}{4} \) है। छिपी हुई कुल सद्भावना कितनी है?

The adjusted capital balance of a retiring partner is ₹70000 but he is paid ₹85000. His old share is \( \frac{1}{4} \). What is total hidden goodwill?

Explanation opens after your attempt

Correct Answer

C. ₹60000

Step 1

Concept

Excess payment is ₹15000 which equals his \( \frac{1}{4} \) share of goodwill. Therefore total hidden goodwill is ₹60000.

Step 2

Why this answer is correct

The correct answer is C. ₹60000. Excess payment is ₹15000 which equals his \( \frac{1}{4} \) share of goodwill. Therefore total hidden goodwill is ₹60000.

Step 3

Exam Tip

अधिक भुगतान ₹15000 है जो उसके \( \frac{1}{4} \) सद्भावना हिस्से के बराबर है। इसलिए कुल छिपी सद्भावना ₹60000 होगी।

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Question 18/72 Easy Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

यदि सद्भावना पुस्तकों में नहीं दिखाई जाती तो क्या इसका अर्थ है कि उसका कोई मूल्य नहीं है?

If goodwill is not shown in books does it mean it has no value?

Explanation opens after your attempt

Correct Answer

A. नहीं इसका मूल्य हो सकता है और सेवानिवृत्ति पर समायोजित हो सकता हैNo it may have value and may be adjusted on retirement

Step 1

Concept

Goodwill may exist as reputation value even if not shown in books. In exams do not ignore hidden goodwill.

Step 2

Why this answer is correct

The correct answer is A. नहीं इसका मूल्य हो सकता है और सेवानिवृत्ति पर समायोजित हो सकता है / No it may have value and may be adjusted on retirement. Goodwill may exist as reputation value even if not shown in books. In exams do not ignore hidden goodwill.

Step 3

Exam Tip

सद्भावना पुस्तकों में न होने पर भी फर्म की प्रतिष्ठा का मूल्य हो सकता है। परीक्षा में hidden goodwill को नजरअंदाज न करें।

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Question 19/72 Expert Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

अ और ब की पूंजी (320000) रुपये और (280000) रुपये है। स (1/4) हिस्से के लिए (220000) रुपये पूंजी लाता है। छिपी सद्भावना कितनी होगी?

A and B's capitals are ₹320000 and ₹280000. C brings ₹220000 capital for (1/4) share. What will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

B. (60000) रुपये₹60000

Step 1

Concept

Total value based on C is \(220000 \div 1/4 = ₹880000\). Actual capital is ₹820000 so hidden goodwill is ₹60000.

Step 2

Why this answer is correct

The correct answer is B. (60000) रुपये / ₹60000. Total value based on C is \(220000 \div 1/4 = ₹880000\). Actual capital is ₹820000 so hidden goodwill is ₹60000.

Step 3

Exam Tip

स के आधार पर कुल मूल्य \(220000 \div 1/4 = 880000\) रुपये है। वास्तविक पूंजी (820000) रुपये है इसलिए छिपी सद्भावना (60000) रुपये है।

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Question 20/72 Expert Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

स (3/20) हिस्से के लिए (90000) रुपये पूंजी लाता है। प्रवेश के बाद वास्तविक कुल पूंजी (510000) रुपये है। छिपी हुई सद्भावना कितनी होगी?

C brings ₹90000 capital for (3/20) share. Actual total capital after admission is ₹510000. What will be the hidden goodwill?

Explanation opens after your attempt

Correct Answer

B. (90000) रुपये₹90000

Step 1

Concept

Total firm value based on C is \(90000 \div 3/20 = ₹600000\). After deducting actual capital of ₹510000 hidden goodwill is ₹90000.

Step 2

Why this answer is correct

The correct answer is B. (90000) रुपये / ₹90000. Total firm value based on C is \(90000 \div 3/20 = ₹600000\). After deducting actual capital of ₹510000 hidden goodwill is ₹90000.

Step 3

Exam Tip

स के आधार पर कुल फर्म मूल्य \(90000 \div 3/20 = 600000\) रुपये है। वास्तविक पूंजी (510000) रुपये घटाने पर छिपी सद्भावना (90000) रुपये है।

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Question 21/72 Expert Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

अ और ब की पूंजी (250000) रुपये और (150000) रुपये है। स (1/5) हिस्से के लिए (125000) रुपये पूंजी लाता है। छिपी सद्भावना कितनी होगी?

A and B's capitals are ₹250000 and ₹150000. C brings ₹125000 capital for (1/5) share. What will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

B. (100000) रुपये₹100000

Step 1

Concept

Total value based on C is \(125000 \div 1/5 = ₹625000\). Actual capital is ₹525000 so hidden goodwill is ₹100000.

Step 2

Why this answer is correct

The correct answer is B. (100000) रुपये / ₹100000. Total value based on C is \(125000 \div 1/5 = ₹625000\). Actual capital is ₹525000 so hidden goodwill is ₹100000.

Step 3

Exam Tip

स के आधार पर कुल मूल्य \(125000 \div 1/5 = 625000\) रुपये है। वास्तविक पूंजी (525000) रुपये है इसलिए छिपी सद्भावना (100000) रुपये है।

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Question 22/72 Expert Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नया साझेदार (1/8) हिस्से के लिए (75000) रुपये पूंजी लाता है। प्रवेश के बाद वास्तविक कुल पूंजी (520000) रुपये है। छिपी सद्भावना कितनी होगी?

A new partner brings ₹75000 capital for (1/8) share. Actual total capital after admission is ₹520000. What will be the hidden goodwill?

Explanation opens after your attempt

Correct Answer

C. (80000) रुपये₹80000

Step 1

Concept

Total value based on the new partner is \(75000 \div 1/8 = ₹600000\). After deducting actual capital hidden goodwill is ₹80000.

Step 2

Why this answer is correct

The correct answer is C. (80000) रुपये / ₹80000. Total value based on the new partner is \(75000 \div 1/8 = ₹600000\). After deducting actual capital hidden goodwill is ₹80000.

Step 3

Exam Tip

नए साझेदार के आधार पर कुल मूल्य \(75000 \div 1/8 = 600000\) रुपये है। वास्तविक पूंजी घटाने पर छिपी सद्भावना (80000) रुपये है।

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Question 23/72 Expert Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

अ और ब की पूंजी प्रवेश से पहले (180000) रुपये और (120000) रुपये है। स (1/4) हिस्से के लिए (140000) रुपये पूंजी लाता है। छिपी सद्भावना कितनी होगी?

A and B's capitals before admission are ₹180000 and ₹120000. C brings ₹140000 capital for (1/4) share. What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

C. (120000) रुपये₹120000

Step 1

Concept

Total value based on C is \(140000 \div 1/4 = ₹560000\). Actual capital is ₹440000 so hidden goodwill is ₹120000.

Step 2

Why this answer is correct

The correct answer is C. (120000) रुपये / ₹120000. Total value based on C is \(140000 \div 1/4 = ₹560000\). Actual capital is ₹440000 so hidden goodwill is ₹120000.

Step 3

Exam Tip

स के आधार पर कुल मूल्य \(140000 \div 1/4 = 560000\) रुपये है। वास्तविक पूंजी (440000) रुपये है इसलिए छिपी सद्भावना (120000) रुपये है।

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Question 24/72 Expert Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

एक नए साझेदार ने (60000) रुपये पूंजी के रूप में (1/6) हिस्से के लिए दिए। प्रवेश के बाद सभी साझेदारों की वास्तविक पूंजी (300000) रुपये है। छिपी हुई सद्भावना कितनी है?

A new partner brings ₹60000 as capital for (1/6) share. Actual capital of all partners after admission is ₹300000. What is the hidden goodwill?

Explanation opens after your attempt

Correct Answer

C. (60000) रुपये₹60000

Step 1

Concept

Total firm value from new partner's capital is \(60000 \div 1/6 = ₹360000\). Actual capital is ₹300000 so hidden goodwill is ₹60000.

Step 2

Why this answer is correct

The correct answer is C. (60000) रुपये / ₹60000. Total firm value from new partner's capital is \(60000 \div 1/6 = ₹360000\). Actual capital is ₹300000 so hidden goodwill is ₹60000.

Step 3

Exam Tip

नए साझेदार की पूंजी से कुल फर्म मूल्य \(60000 \div 1/6 = 360000\) रुपये है। वास्तविक पूंजी (300000) रुपये है इसलिए छिपी सद्भावना (60000) रुपये है।

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Question 25/72 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नए साझेदार की पूंजी (₹150000) है और उसका हिस्सा (3/10) है। पुराने साझेदारों की कुल पूंजी (₹320000) है। छिपी सद्भावना कितनी होगी?

New partner's capital is (₹150000) and his share is (3/10). Old partners' total capital is (₹320000). What will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

Estimated total capital is \(₹150000 \div 3/10=₹500000\). Actual total capital is (₹470000), so goodwill is (₹30000).

Step 2

Why this answer is correct

The correct answer is A. (₹30000). Estimated total capital is \(₹150000 \div 3/10=₹500000\). Actual total capital is (₹470000), so goodwill is (₹30000).

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹150000 \div 3/10=₹500000\) है। वास्तविक कुल पूंजी (₹470000) है इसलिए सद्भावना (₹30000) है।

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Question 26/72 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नया साझेदार (₹85000) पूंजी लाता है जो (1/5) हिस्से के लिए है। पुराने साझेदारों की पूंजी (₹190000) और (₹200000) है। छिपी सद्भावना क्या है?

A new partner brings (₹85000) capital for (1/5) share. Old partners' capitals are (₹190000) and (₹200000). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

Estimated total capital is (₹425000) and actual total capital is (₹475000). Since actual capital is higher, hidden goodwill is taken as zero.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. Estimated total capital is (₹425000) and actual total capital is (₹475000). Since actual capital is higher, hidden goodwill is taken as zero.

Step 3

Exam Tip

अनुमानित कुल पूंजी (₹425000) है और वास्तविक कुल पूंजी (₹475000) है। वास्तविक पूंजी अधिक है इसलिए छिपी सद्भावना शून्य मानी जाएगी।

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Question 27/72 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नया साझेदार (1/3) हिस्से के लिए (₹110000) पूंजी लाता है। पुराने साझेदारों की समायोजित पूंजी (₹230000) है। छिपी सद्भावना कितनी होगी?

A new partner brings (₹110000) capital for (1/3) share. Adjusted capital of old partners is (₹230000). What will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

Estimated total capital is (₹330000). Actual total capital is (₹340000), so hidden goodwill does not arise.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. Estimated total capital is (₹330000). Actual total capital is (₹340000), so hidden goodwill does not arise.

Step 3

Exam Tip

अनुमानित कुल पूंजी (₹330000) है। वास्तविक कुल पूंजी (₹230000+₹110000=₹340000) है इसलिए छिपी सद्भावना नहीं बनती।

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Question 28/72 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नया साझेदार (1/4) हिस्सा लेता है। उसकी पूंजी (₹90000) है। पुराने साझेदारों की कुल वास्तविक पूंजी (₹250000) है। छिपी सद्भावना कितनी है?

A new partner takes (1/4) share. His capital is (₹90000). Old partners' total actual capital is (₹250000). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

Estimated total capital is \(₹90000 \div 1/4=₹360000\). Actual total capital is (₹250000+₹90000=₹340000), so goodwill is (₹20000).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). Estimated total capital is \(₹90000 \div 1/4=₹360000\). Actual total capital is (₹250000+₹90000=₹340000), so goodwill is (₹20000).

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹90000 \div 1/4=₹360000\) है। वास्तविक कुल पूंजी (₹250000+₹90000=₹340000) है इसलिए सद्भावना (₹20000) है।

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Question 29/72 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नए साझेदार की पूंजी (₹120000) है और उसका हिस्सा (2/5) है। पुराने साझेदारों की कुल पूंजी (₹190000) है। छिपी सद्भावना कितनी होगी?

New partner's capital is (₹120000) and his share is (2/5). Old partners' total capital is (₹190000). What will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

Estimated total capital is (₹300000). Actual total capital is (₹310000), so hidden goodwill is taken as zero.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. Estimated total capital is (₹300000). Actual total capital is (₹310000), so hidden goodwill is taken as zero.

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹120000 \div 2/5=₹300000\) है। वास्तविक कुल पूंजी (₹310000) है इसलिए छिपी सद्भावना शून्य मानी जाएगी।

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Question 30/72 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नया साझेदार (₹75000) पूंजी लाता है जो (1/5) हिस्से के लिए है। पुराने साझेदारों की पूंजी (₹160000) और (₹110000) है। छिपी सद्भावना क्या है?

A new partner brings (₹75000) capital for (1/5) share. Old partners' capitals are (₹160000) and (₹110000). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

Estimated total capital is \(₹75000 \div 1/5=₹375000\). Actual total capital is (₹345000), so goodwill is (₹30000).

Step 2

Why this answer is correct

The correct answer is A. (₹30000). Estimated total capital is \(₹75000 \div 1/5=₹375000\). Actual total capital is (₹345000), so goodwill is (₹30000).

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹75000 \div 1/5=₹375000\) है। वास्तविक कुल पूंजी (₹160000+₹110000+₹75000=₹345000) है इसलिए सद्भावना (₹30000) है।

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hidden_goodwill MCQ Questions for Class 12

Practice Questions

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

Concept

Why this answer is correct

Exam Tip

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

Concept

Why this answer is correct

Exam Tip

अवकाशग्रहण साझेदार को समायोजित पूंजी से ₹66000 अधिक देय है। उसका हिस्सा \( \frac{11}{30} \) है। छिपी सद्भावना कितनी होगी?

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Exam Tip

यदि अवकाशग्रहण साझेदार को समायोजित पूंजी से कम राशि दी गई है तो छिपी सद्भावना के बारे में कौन सा निष्कर्ष उचित है?

Concept

Why this answer is correct

Exam Tip

अवकाशग्रहण साझेदार की समायोजित पूंजी ₹175000 है और उसे ₹203000 देय है। उसका हिस्सा \( \frac{2}{9} \) है। छिपी सद्भावना कितनी होगी?

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Exam Tip

अवकाशग्रहण साझेदार को समायोजित पूंजी से ₹84000 अधिक देय है। उसका हिस्सा \( \frac{7}{20} \) है। छिपी सद्भावना कितनी होगी?

Concept

Why this answer is correct

Exam Tip

यदि अंतिम देय राशि समायोजित पूंजी के बराबर है तो छिपी सद्भावना के बारे में क्या निष्कर्ष होगा?

Concept

Why this answer is correct

Exam Tip

अवकाशग्रहण साझेदार की समायोजित पूंजी ₹300000 है और उसे ₹360000 देय है। उसका हिस्सा \( \frac{1}{4} \) है। छिपी सद्भावना कितनी होगी?

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Exam Tip

यदि अवकाशग्रहण साझेदार को समायोजित पूंजी से अधिक राशि दी जाती है तो अतिरिक्त राशि सामान्यतः क्या दर्शाती है?

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अवकाशग्रहण साझेदार की समायोजित पूंजी ₹160000 है और उसे ₹190000 देय है। उसका हिस्सा \( \frac{1}{6} \) है। छिपी सद्भावना कितनी है?

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यदि सद्भावना पुस्तकों में नहीं दिखाई जाती तो क्या इसका अर्थ है कि उसका कोई मूल्य नहीं है?

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Exam Tip

अ और ब की पूंजी (320000) रुपये और (280000) रुपये है। स (1/4) हिस्से के लिए (220000) रुपये पूंजी लाता है। छिपी सद्भावना कितनी होगी?

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अ और ब की पूंजी (250000) रुपये और (150000) रुपये है। स (1/5) हिस्से के लिए (125000) रुपये पूंजी लाता है। छिपी सद्भावना कितनी होगी?

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