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partial payment MCQ Questions for Class 12

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21 questions tagged with partial payment.

Question 1/21 Easy Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 48

यदि पूंजी खाते में नाम शेष नौ हजार रुपये है और साझेदार पांच हजार रुपये चुका देता है तो शेष क्या रहेगा?

If capital account has debit balance of nine thousand rupees and the partner pays five thousand rupees, what balance remains?

Explanation opens after your attempt
Correct Answer

A. चार हजार रुपये नामDebit ₹4,000

Step 1

Concept

Out of nine thousand, five thousand is recovered. Therefore debit balance of four thousand rupees remains.

Step 2

Why this answer is correct

The correct answer is A. चार हजार रुपये नाम / Debit ₹4,000. Out of nine thousand, five thousand is recovered. Therefore debit balance of four thousand rupees remains.

Step 3

Exam Tip

नौ हजार में से पांच हजार वसूल हो गए। इसलिए चार हजार रुपये नाम शेष रहेगा।

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Question 2/21 Easy Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 47

यदि अंतिम पूंजी शेष पांच हजार रुपये नाम है और साझेदार ने केवल तीन हजार रुपये दिए तो बाकी कितना रहेगा?

If final capital balance is debit five thousand rupees and the partner pays only three thousand rupees, what remains?

Explanation opens after your attempt
Correct Answer

A. दो हजार रुपये नामDebit ₹2,000

Step 1

Concept

Out of five thousand, three thousand is received, so two thousand remains. It is still recoverable.

Step 2

Why this answer is correct

The correct answer is A. दो हजार रुपये नाम / Debit ₹2,000. Out of five thousand, three thousand is received, so two thousand remains. It is still recoverable.

Step 3

Exam Tip

पांच हजार में से तीन हजार प्राप्त हुए इसलिए दो हजार रुपये बाकी रहेंगे। यह अभी भी वसूली योग्य है।

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Question 3/21 Hard Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹180000 ऋण पर वर्ष के मध्य में ₹60000 भुगतान हुआ। छह प्रतिशत ब्याज की सही गणना का आधार कौन सा है?

On ₹180000 loan, ₹60000 is paid at mid-year. What is the correct basis for six percent interest calculation?

Explanation opens after your attempt
Correct Answer

B. छह महीने ₹180000 और छह महीने ₹120000 परOn ₹180000 for six months and ₹120000 for six months

Step 1

Concept

Mid-year payment changes the loan balance. Exam tip: split the period before and after payment.

Step 2

Why this answer is correct

The correct answer is B. छह महीने ₹180000 और छह महीने ₹120000 पर / On ₹180000 for six months and ₹120000 for six months. Mid-year payment changes the loan balance. Exam tip: split the period before and after payment.

Step 3

Exam Tip

मध्य वर्ष भुगतान से ऋण का शेष बदलता है। परीक्षा में भुगतान से पहले और बाद की अवधि अलग करें।

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Question 4/21 Hard Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹120000 ऋण पर पहले आठ महीने छह प्रतिशत ब्याज और फिर शेष ₹70000 पर चार महीने ब्याज है। कुल ब्याज कितना होगा?

Interest is charged on ₹120000 for first eight months at six percent and then on remaining ₹70000 for four months. What is total interest?

Explanation opens after your attempt
Correct Answer

A. ₹6200

Step 1

Concept

First period interest is ₹4800 and second period interest is ₹1400. Exam tip: add separate period interests.

Step 2

Why this answer is correct

The correct answer is A. ₹6200. First period interest is ₹4800 and second period interest is ₹1400. Exam tip: add separate period interests.

Step 3

Exam Tip

पहले चरण का ब्याज ₹4800 और दूसरे चरण का ₹1400 है। परीक्षा में अलग अवधियों को जोड़ें।

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Question 5/21 Hard Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹132000 ऋण पर दो महीने बाद ₹32000 भुगतान हुआ और बाकी दस महीने बकाया रहा। छह प्रतिशत वार्षिक ब्याज कितना होगा?

On a ₹132000 loan, ₹32000 was paid after two months and the balance remained outstanding for ten months. What is interest at six percent per annum?

Explanation opens after your attempt
Correct Answer

A. ₹6320

Step 1

Concept

Interest is ₹1320 on ₹132000 for two months and ₹5000 on ₹100000 for ten months. Exam tip: add interest of separate periods.

Step 2

Why this answer is correct

The correct answer is A. ₹6320. Interest is ₹1320 on ₹132000 for two months and ₹5000 on ₹100000 for ten months. Exam tip: add interest of separate periods.

Step 3

Exam Tip

दो महीने ₹132000 पर ब्याज ₹1320 और दस महीने ₹100000 पर ₹5000 है। परीक्षा में अलग समयखंडों का ब्याज जोड़ें।

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Question 6/21 Hard Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹210000 ऋण था। चार महीने बाद ₹60000 भुगतान हुआ और शेष आठ महीने तक बकाया रहा। सात प्रतिशत दर से कुल ब्याज कितना होगा?

There was a loan of ₹210000. After four months ₹60000 was paid and the balance remained outstanding for eight months. At seven percent, what is total interest?

Explanation opens after your attempt
Correct Answer

A. ₹11900

Step 1

Concept

Interest is ₹4900 on ₹210000 for four months and ₹7000 on ₹150000 for eight months. Exam tip: add interest for separate periods.

Step 2

Why this answer is correct

The correct answer is A. ₹11900. Interest is ₹4900 on ₹210000 for four months and ₹7000 on ₹150000 for eight months. Exam tip: add interest for separate periods.

Step 3

Exam Tip

चार महीने ₹210000 पर ब्याज ₹4900 और आठ महीने ₹150000 पर ₹7000 है। परीक्षा में अलग अवधियों का ब्याज जोड़ें।

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Question 7/21 Hard Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

एक ऋण खाते में प्रारंभिक क्रेडिट ₹125000 है। तीन महीने बाद ₹45000 भुगतान हुआ और शेष नौ महीने तक बकाया रहा। छह प्रतिशत वार्षिक दर से कुल ब्याज कितना होगा?

A loan account has an opening credit of ₹125000. After three months ₹45000 is paid and the balance remains outstanding for nine months. At six percent per annum, what is the total interest?

Explanation opens after your attempt
Correct Answer

D. ₹6075

Step 1

Concept

Interest is charged on ₹125000 for three months and on ₹80000 for nine months. Exam tip: change the base after payment.

Step 2

Why this answer is correct

The correct answer is D. ₹6075. Interest is charged on ₹125000 for three months and on ₹80000 for nine months. Exam tip: change the base after payment.

Step 3

Exam Tip

पहले तीन महीने ₹125000 पर और अगले नौ महीने ₹80000 पर ब्याज लगेगा। परीक्षा में भुगतान के बाद आधार राशि बदलें।

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Question 8/21 Hard Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹100000 ऋण पर भुगतान साल के मध्य में ₹40000 हुआ। यदि ब्याज छह प्रतिशत है, तो सही गणना का आधार क्या होगा?

A ₹100000 loan has a payment of ₹40000 at mid-year. If interest is six percent, what is the correct basis of calculation?

Explanation opens after your attempt
Correct Answer

B. छह महीने ₹100000 और छह महीने ₹60000 पर ब्याजInterest on ₹100000 for six months and ₹60000 for six months

Step 1

Concept

Mid-year payment changes the outstanding loan. Exam tip: split periods before and after payment date.

Step 2

Why this answer is correct

The correct answer is B. छह महीने ₹100000 और छह महीने ₹60000 पर ब्याज / Interest on ₹100000 for six months and ₹60000 for six months. Mid-year payment changes the outstanding loan. Exam tip: split periods before and after payment date.

Step 3

Exam Tip

मध्य वर्ष भुगतान से शेष ऋण बदलता है। परीक्षा में भुगतान तारीख से पहले और बाद की अवधि अलग करें।

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Question 9/21 Hard Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹90000 ऋण पर सात महीने के लिए छह प्रतिशत ब्याज और फिर पांच महीने के लिए शेष ₹50000 पर ब्याज है। कुल ब्याज कितना होगा?

Interest is charged on ₹90000 for seven months at six percent and then on remaining ₹50000 for five months. What is total interest?

Explanation opens after your attempt
Correct Answer

B. ₹4400

Step 1

Concept

First interest is ₹3150 and second period interest is ₹1250, total ₹4400. Exam tip: add separate period interests.

Step 2

Why this answer is correct

The correct answer is B. ₹4400. First interest is ₹3150 and second period interest is ₹1250, total ₹4400. Exam tip: add separate period interests.

Step 3

Exam Tip

पहले ब्याज ₹3150 और दूसरे चरण का ब्याज ₹1250 है, कुल ₹4400 है। परीक्षा में अलग अवधियों को जोड़ें।

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Question 10/21 Hard Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹180000 ऋण था। छह महीने बाद ₹80000 भुगतान हुआ और शेष छह महीने तक बकाया रहा। आठ प्रतिशत दर से कुल ब्याज कितना होगा?

There was a loan of ₹180000. After six months ₹80000 was paid and the balance remained outstanding for next six months. At eight percent, what is total interest?

Explanation opens after your attempt
Correct Answer

A. ₹11200

Step 1

Concept

Interest is ₹7200 on ₹180000 for first six months and ₹4000 on ₹100000 for next six months. Exam tip: change balance after payment.

Step 2

Why this answer is correct

The correct answer is A. ₹11200. Interest is ₹7200 on ₹180000 for first six months and ₹4000 on ₹100000 for next six months. Exam tip: change balance after payment.

Step 3

Exam Tip

पहले छह महीने ₹180000 पर ब्याज ₹7200 और अगले छह महीने ₹100000 पर ₹4000 है। परीक्षा में भुगतान के बाद शेष बदलें।

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Question 11/21 Hard Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि मृत साझेदार के प्रतिनिधि ऋण खाते में ₹95000 शेष और ₹5700 ब्याज है, तथा ₹40000 भुगतान हुआ, तो शेष देयता कितनी रहेगी?

If deceased partner's executor loan account has ₹95000 balance and ₹5700 interest, and ₹40000 is paid, what liability will remain?

Explanation opens after your attempt
Correct Answer

A. ₹60700

Step 1

Concept

Total payable was ₹100700 and after ₹40000 payment, ₹60700 remains. Exam tip: add interest in executor loan also.

Step 2

Why this answer is correct

The correct answer is A. ₹60700. Total payable was ₹100700 and after ₹40000 payment, ₹60700 remains. Exam tip: add interest in executor loan also.

Step 3

Exam Tip

कुल देय ₹100700 था और ₹40000 भुगतान के बाद ₹60700 बचे। परीक्षा में प्रतिनिधि ऋण में भी ब्याज जोड़ें।

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Question 12/21 Hard Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

एक ऋण खाते में प्रारंभिक क्रेडिट ₹110000 है, चार महीने बाद ₹30000 भुगतान हुआ और शेष आठ महीने तक बकाया रहा। छह प्रतिशत वार्षिक दर से कुल ब्याज कितना होगा?

A loan account has opening credit ₹110000, ₹30000 is paid after four months and the balance remains outstanding for the next eight months. At six percent per annum, what is the total interest?

Explanation opens after your attempt
Correct Answer

C. ₹6200

Step 1

Concept

Interest is on ₹110000 for four months and on ₹80000 for eight months. Exam tip: use the new base after payment.

Step 2

Why this answer is correct

The correct answer is C. ₹6200. Interest is on ₹110000 for four months and on ₹80000 for eight months. Exam tip: use the new base after payment.

Step 3

Exam Tip

चार महीने ₹110000 पर और आठ महीने ₹80000 पर ब्याज लगेगा। परीक्षा में भुगतान के बाद नई आधार राशि लें।

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Question 13/21 Hard Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

₹180000 ऋण पर ₹60000 नौ महीने बाद और ₹50000 वर्षांत पर भुगतान हुए। छह प्रतिशत दर से वर्ष का ब्याज कितना होगा?

On a ₹180000 loan, ₹60000 was paid after nine months and ₹50000 at year end. At six percent, what is the interest for the year?

Explanation opens after your attempt
Correct Answer

A. ₹9450

Step 1

Concept

Interest is on ₹180000 for nine months and ₹120000 for three months. Exam tip: identify the period before year-end payment.

Step 2

Why this answer is correct

The correct answer is A. ₹9450. Interest is on ₹180000 for nine months and ₹120000 for three months. Exam tip: identify the period before year-end payment.

Step 3

Exam Tip

नौ महीने ₹180000 पर और तीन महीने ₹120000 पर ब्याज लगेगा। परीक्षा में वर्षांत भुगतान से पहले तक की अवधि पहचानें।

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Question 14/21 Hard Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

₹96000 के ऋण पर पहले चार महीने कोई भुगतान नहीं हुआ, फिर ₹36000 चुका दिए गए। शेष आठ महीने तक बकाया रहा। छह प्रतिशत दर से कुल ब्याज कितना होगा?

On a ₹96000 loan, no payment was made for first four months, then ₹36000 was paid. The balance remained outstanding for next eight months. At six percent, what is total interest?

Explanation opens after your attempt
Correct Answer

A. ₹3840

Step 1

Concept

Interest is on ₹96000 for four months and ₹60000 for eight months. Exam tip: create separate periods after each payment.

Step 2

Why this answer is correct

The correct answer is A. ₹3840. Interest is on ₹96000 for four months and ₹60000 for eight months. Exam tip: create separate periods after each payment.

Step 3

Exam Tip

चार महीने ₹96000 पर और आठ महीने ₹60000 पर ब्याज लगेगा। परीक्षा में हर भुगतान के बाद अलग अवधि बनाएं।

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Question 15/21 Hard Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

नीरज के ऋण खाते में ₹90000 क्रेडिट शेष था। तीन महीने बाद ₹30000 चुकाए गए और वर्ष के अंत तक शेष पर ब्याज छह प्रतिशत वार्षिक है। कुल ब्याज कितना होगा?

Neeraj's loan account had a credit balance of ₹90000. After three months ₹30000 was paid and interest on the balance is six percent per annum till year end. What is the total interest?

Explanation opens after your attempt
Correct Answer

A. ₹4050

Step 1

Concept

Interest is charged on ₹90000 for first three months and on ₹60000 for next nine months. Exam tip: change the base amount after payment.

Step 2

Why this answer is correct

The correct answer is A. ₹4050. Interest is charged on ₹90000 for first three months and on ₹60000 for next nine months. Exam tip: change the base amount after payment.

Step 3

Exam Tip

पहले तीन महीने ₹90000 पर और अगले नौ महीने ₹60000 पर ब्याज लगेगा। परीक्षा में भुगतान के बाद आधार राशि बदलना न भूलें।

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Question 16/21 Easy Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

यदि ऋण ₹36000 है और ₹16000 भुगतान हुआ तो नया शेष क्या होगा?

If the loan is ₹36000 and ₹16000 is paid, what will be the new balance?

Explanation opens after your attempt
Correct Answer

A. ₹20000

Step 1

Concept

₹20000 remains after deducting ₹16000 from ₹36000. Exam tip: deduct payment from the loan.

Step 2

Why this answer is correct

The correct answer is A. ₹20000. ₹20000 remains after deducting ₹16000 from ₹36000. Exam tip: deduct payment from the loan.

Step 3

Exam Tip

₹36000 से ₹16000 घटाने पर ₹20000 शेष रहेगा। परीक्षा में भुगतान को ऋण से घटाएं।

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Question 17/21 Easy Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ऋण खाते में रुपये पैंतीस हजार शेष है और रुपये पंद्रह हजार चुकाए गए तो बचा ऋण कितना है?

If the loan account has ₹35000 balance and ₹15000 is paid, what is the remaining loan?

Explanation opens after your attempt
Correct Answer

A. ₹20000

Step 1

Concept

₹35000 minus ₹15000 leaves ₹20000. Exam tip: deduct payment from the balance.

Step 2

Why this answer is correct

The correct answer is A. ₹20000. ₹35000 minus ₹15000 leaves ₹20000. Exam tip: deduct payment from the balance.

Step 3

Exam Tip

रुपये पैंतीस हजार में से रुपये पंद्रह हजार घटाने पर रुपये बीस हजार बचते हैं। परीक्षा में भुगतान को शेष से घटाएं।

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Question 18/21 Easy Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

निवृत्त साझेदार के ऋण खाते में आंशिक भुगतान का प्रभाव क्या होता है?

What is the effect of partial payment on a retiring partner's loan account?

Explanation opens after your attempt
Correct Answer

A. ऋण शेष घटता हैLoan balance decreases

Step 1

Concept

Partial payment reduces the amount payable. Exam tip: record payment on the debit side of the loan account.

Step 2

Why this answer is correct

The correct answer is A. ऋण शेष घटता है / Loan balance decreases. Partial payment reduces the amount payable. Exam tip: record payment on the debit side of the loan account.

Step 3

Exam Tip

आंशिक भुगतान से देय राशि कम होती है। परीक्षा में भुगतान को ऋण खाते के डेबिट पक्ष में रखें।

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

सद्भावना (₹200000) है और नया साझेदार (1/5) हिस्सा लेता है। वह (₹25000) नकद लाता है। त्याग अनुपात (3:2) है। पहले पुराने साझेदार को नकद भाग से कितना मिलेगा?

Goodwill is (₹200000) and the new partner takes (1/5) share. He brings (₹25000) in cash. Sacrificing ratio is (3:2). How much will the first old partner receive from the cash part?

Explanation opens after your attempt
Correct Answer

A. (₹15000)

Step 1

Concept

Cash part (₹25000) is also distributed in sacrificing ratio. First partner's part is (3/5), so he gets (₹15000).

Step 2

Why this answer is correct

The correct answer is A. (₹15000). Cash part (₹25000) is also distributed in sacrificing ratio. First partner's part is (3/5), so he gets (₹15000).

Step 3

Exam Tip

नकद भाग (₹25000) भी त्याग अनुपात में बांटा जाएगा। पहले का भाग (3/5) है इसलिए (₹15000) मिलेगा।

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

सद्भावना (₹160000) है और नया साझेदार (1/4) हिस्सा लेता है। वह (₹30000) नकद लाता है। त्याग अनुपात (5:3) है। पहले पुराने साझेदार को नकद भाग से कितना मिलेगा?

Goodwill is (₹160000) and the new partner takes (1/4) share. He brings (₹30000) in cash. Sacrificing ratio is (5:3). How much will the first old partner receive from the cash part?

Explanation opens after your attempt
Correct Answer

A. (₹18750)

Step 1

Concept

Cash part (₹30000) is also distributed in sacrificing ratio. First partner's part is (5/8), so he gets (₹18750).

Step 2

Why this answer is correct

The correct answer is A. (₹18750). Cash part (₹30000) is also distributed in sacrificing ratio. First partner's part is (5/8), so he gets (₹18750).

Step 3

Exam Tip

नकद भाग (₹30000) भी त्याग अनुपात में बांटा जाएगा। पहले का भाग (5/8) है इसलिए (₹18750) मिलेगा।

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

सद्भावना (₹100000) है और नया साझेदार (1/5) हिस्सा लेता है। वह (₹12000) नकद लाता है। त्याग अनुपात (3:1) है। पहले पुराने साझेदार को नकद भाग से कितना मिलेगा?

Goodwill is (₹100000) and the new partner takes (1/5) share. He brings (₹12000) in cash. Sacrificing ratio is (3:1). How much will the first old partner receive from the cash part?

Explanation opens after your attempt
Correct Answer

A. (₹9000)

Step 1

Concept

Cash part (₹12000) is also distributed in sacrificing ratio. First partner's part is (3/4), so he gets (₹9000).

Step 2

Why this answer is correct

The correct answer is A. (₹9000). Cash part (₹12000) is also distributed in sacrificing ratio. First partner's part is (3/4), so he gets (₹9000).

Step 3

Exam Tip

नकद भाग (₹12000) भी त्याग अनुपात में बांटा जाएगा। पहले का भाग (3/4) है इसलिए (₹9000) मिलेगा।

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