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200 questions tagged with partners-loan.
A. ₹160000
मूलधन भुगतान सीधे ऋण घटाता है। (240000-80000=160000) शेष मूल ऋण है। / Principal payment directly reduces the loan. (240000-80000=160000) is the remaining principal loan.
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What is 8 percent per annum interest for 6 months on executor loan of ₹90000?
A. ₹3600
6 माह आधा वर्ष होता है। ब्याज \(90000 \times \frac{8}{100} \times \frac{6}{12}=3600\) होगा। / Six months is half a year. Interest is \(90000 \times \frac{8}{100} \times \frac{6}{12}=3600\).
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If executor of deceased partner is paid in installments which account will be used?
A. उत्तराधिकारी ऋण खाताExecutor loan account
मृत साझेदार की unpaid देय राशि उत्तराधिकारी ऋण खाते में रखी जाती है। किस्तों के भुगतान से यह घटता है। / Unpaid amount due to deceased partner is kept in executor loan account. It decreases with installment payments.
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What does credit balance of loan account indicate?
A. फर्म की अभी बाकी देनदारीFirm remaining liability
जमा शेष बताता है कि फर्म को अभी भुगतान करना है। इसलिए इसे देनदारी के रूप में पढ़ें। / Credit balance shows that the firm still has to pay. Therefore read it as a liability.
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What is the effect of adding interest in loan account?
A. देय राशि बढ़ती हैAmount payable increases
ब्याज साझेदार को अतिरिक्त देय राशि है। इसलिए ऋण खाते का जमा शेष बढ़ता है। / Interest is an additional amount payable to the partner. Therefore the credit balance of loan account increases.
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What is the effect of amount paid in loan account?
A. देय ऋण घटता हैLoan payable decreases
भुगतान फर्म की ऋण देनदारी को कम करता है। इसलिए भुगतान ऋण खाते के नामे पक्ष में आता है। / Payment reduces the loan liability of the firm. Therefore payment appears on the debit side of loan account.
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A. ₹140000
ब्याज न होने पर केवल भुगतान घटेगा। (210000-70000=140000) शेष ऋण है। / If there is no interest only payment is deducted. (210000-70000=140000) is remaining loan.
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Loan is ₹85000. Interest ₹5100 is added and ₹25000 is paid. What will be final loan balance?
A. ₹65100
पहले ब्याज जोड़ने पर देय राशि ₹90100 होगी। ₹25000 भुगतान के बाद शेष ₹65100 रहेगा। / After adding interest the amount due becomes ₹90100. After payment of ₹25000 the balance is ₹65100.
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Why is a partner treated like a lender after retirement?
A. क्योंकि उसका unpaid पैसा फर्म में ऋण के रूप में रहता हैBecause his unpaid money remains in firm as loan
अवकाशग्रहण के बाद वह लाभ हानि में भागीदार नहीं रहता। unpaid राशि ऋण बनकर फर्म पर देनदारी रहती है। / After retirement he does not share profits and losses. The unpaid amount remains as loan liability of the firm.
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What accounting similarity exists between retiring partner loan and outside loan?
A. दोनों फर्म की देनदारी हैंBoth are liabilities of the firm
अवकाशग्रहण के बाद साझेदार की unpaid राशि ऋणदाता जैसी देनदारी बन जाती है। इसलिए इसका व्यवहार बाहरी ऋण जैसा है। / After retirement the unpaid amount due to partner becomes like liability to a lender. Hence it is treated like an outside loan.
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Interest on retiring partner loan can finally be transferred to which account?
A. लाभ हानि खाताProfit and loss account
ऋण पर ब्याज फर्म का खर्च है। इसलिए इसे लाभ हानि खाते में स्थानांतरित किया जा सकता है। / Interest on loan is an expense of the firm. Therefore it can be transferred to profit and loss account.
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On which side is installment payment recorded in retiring partner loan account?
A. नामे पक्षDebit side
किस्त भुगतान ऋण देनदारी को घटाता है। इसलिए यह ऋण खाते के नामे पक्ष में लिखा जाता है। / Installment payment reduces loan liability. Therefore it is recorded on the debit side of loan account.
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On which side is the initial amount due recorded in retiring partner loan account?
A. जमा पक्षCredit side
प्रारंभिक देय राशि फर्म की देनदारी बनाती है। इसलिए इसे ऋण खाते के जमा पक्ष में लिखा जाता है। / The initial amount due creates a liability of the firm. Therefore it is recorded on the credit side of loan account.
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What is the main difference between interest and principal repayment in loan account?
A. ब्याज खर्च है और मूलधन भुगतान देनदारी घटाता हैInterest is expense and principal repayment reduces liability
ब्याज फर्म का खर्च है जबकि मूलधन भुगतान ऋण देनदारी को घटाता है। दोनों को अलग पहचानना जरूरी है। / Interest is an expense of the firm while principal repayment reduces loan liability. Both must be identified separately.
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When will retiring partner loan account be considered closed?
A. जब मूलधन और देय ब्याज पूरा चुका दिया जाएWhen principal and due interest are fully paid
ऋण खाता फर्म की देनदारी है। पूरी मूल राशि और ब्याज चुकाने पर देनदारी समाप्त हो जाती है। / Loan account is a liability of the firm. When full principal and interest are paid the liability ends.
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Interest on retiring partner loan is what type of item for the firm?
A. लाभ के विरुद्ध खर्चCharge against profit
ऋण पर ब्याज फर्म का खर्च है। यह लाभ के विनियोजन की तरह नहीं बल्कि देय खर्च की तरह माना जाता है। / Interest on loan is an expense of the firm. It is treated as a charge against profit and not as profit appropriation.
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If interest rate on retiring partner loan is not given which rate is generally assumed?
A. 6 प्रतिशत वार्षिक6 percent per annum
साझेदार के ऋण पर सामान्य नियम 6 प्रतिशत वार्षिक माना जाता है। परीक्षा में दर न हो तो यही मानना सुरक्षित है। / The general rule for partner loan is 6 percent per annum. In exams use this when no rate is given.
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If interest rate on loan is clearly given in agreement which rate will be used?
A. समझौते में दी गई दरRate given in agreement
समझौता होने पर वही ब्याज दर लागू होती है। सामान्य दर तभी उपयोग करें जब दर न दी गई हो। / When agreement gives a rate that rate applies. Use the general rate only when no rate is given.
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Executor loan account is ₹180000 and ₹45000 is paid. What is the remaining liability?
A. ₹135000
भुगतान देनदारी घटाता है। इसलिए शेष (180000-45000=135000) होगा। / Payment reduces liability. Therefore the balance is (180000-45000=135000).
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In which account is the unpaid amount due to a deceased partner kept?
A. उत्तराधिकारी ऋण खाताExecutor loan account
मृत साझेदार की राशि उसके उत्तराधिकारी को देय होती है। तुरंत भुगतान न होने पर उसे उत्तराधिकारी ऋण खाते में रखते हैं। / The deceased partner amount is payable to his executor. If not paid immediately it is kept in executor loan account.
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Retiring partner loan is ₹120000. What is interest at 6 percent per annum for 9 months?
A. ₹5400
9 माह \( \frac{9}{12} \) वर्ष है। ब्याज \(120000 \times \frac{6}{100} \times \frac{9}{12}=5400\) होगा। / Nine months is \( \frac{9}{12} \) year. Interest is \(120000 \times \frac{6}{100} \times \frac{9}{12}=5400\).
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Retiring partner loan is ₹96000. What is interest at 5 percent per annum for 3 months?
A. ₹1200
3 माह \( \frac{3}{12} \) वर्ष है। ब्याज \(96000 \times \frac{5}{100} \times \frac{3}{12}=1200\) होगा। / Three months is \( \frac{3}{12} \) year. Interest is \(96000 \times \frac{5}{100} \times \frac{3}{12}=1200\).
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A. ₹6000
ब्याज \(75000 \times \frac{8}{100}=6000\) होगा। वार्षिक ब्याज में समय एक वर्ष हो तो अलग समय गुणक नहीं लगता। / Interest is \(75000 \times \frac{8}{100}=6000\). For one year no separate time fraction is needed.
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₹150000 is due to retiring partner and ₹60000 is paid immediately. How much will go to loan account?
A. ₹90000
तुरंत भुगतान घटाने के बाद शेष राशि ऋण बनती है। (150000-60000=90000) ऋण खाते में जाएगी। / After deducting immediate payment the balance becomes loan. (150000-60000=90000) will go to loan account.
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What is the entry for paying retiring partner loan through bank?
A. अवकाशग्रहण साझेदार ऋण खाता नामे और बैंक खाता जमाRetiring partner loan debit and bank credit
भुगतान से ऋण देनदारी घटती है और बैंक भी घटता है। इसलिए ऋण खाता नामे और बैंक खाता जमा होगा। / Payment reduces loan liability and bank balance. Therefore loan account is debited and bank account is credited.
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Which is the correct entry for adding interest on retiring partner loan?
A. ऋण पर ब्याज खाता नामे और अवकाशग्रहण साझेदार ऋण खाता जमाInterest on loan debit and retiring partner loan credit
ब्याज फर्म का खर्च है और साझेदार को देय राशि बढ़ाता है। इसलिए ब्याज खाता नामे और ऋण खाता जमा होता है। / Interest is an expense for the firm and increases amount payable to the partner. Hence interest account is debited and loan account is credited.
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What is the correct entry to transfer amount from capital account to retiring partner loan account?
A. अवकाशग्रहण साझेदार पूंजी खाता नामे और अवकाशग्रहण साझेदार ऋण खाता जमाRetiring partner capital debit and retiring partner loan credit
पूंजी खाते की देय राशि को ऋण में बदलते हैं। इसलिए पूंजी खाता नामे और ऋण खाता जमा होता है। / The amount due in capital account is converted into a loan. Therefore capital account is debited and loan account is credited.
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How is retiring partner loan account shown in the balance sheet?
A. देनदारी के रूप मेंAs a liability
ऋण खाता बताता है कि फर्म को अवकाशग्रहण साझेदार को भुगतान करना है। इसलिए यह देनदारी है। / The loan account shows that the firm has to pay the retiring partner. Hence it is a liability.
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When is the final amount due to a retiring partner transferred to loan account?
A. जब पूरा भुगतान तुरंत नहीं किया जाताWhen full payment is not made immediately
पूंजी खाते में सभी समायोजन के बाद यदि राशि unpaid रहती है तो उसे ऋण खाते में भेजते हैं। यह फर्म की देनदारी होती है। / After all capital adjustments if the amount remains unpaid it is transferred to loan account. It becomes a liability of the firm.
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What is the main reason for opening retiring partner loan account?
A. अवकाशग्रहण साझेदार की unpaid देय राशि दिखानाTo show unpaid amount due to retiring partner
जब अंतिम देय राशि तुरंत नहीं चुकाई जाती तो वह ऋण बन जाती है। इसलिए इसे अलग ऋण खाते में दिखाते हैं। / When final amount due is not paid immediately it becomes a loan. Therefore it is shown in a separate loan account.
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