Class 12 provision increase MCQ Questions

Question 1/8 Expert Accountancy Reconstitution - Admission of a Partner Asset Revaluation Class 12 Level 23

किस मद से पुनर्मूल्यांकन खाते के डेबिट पक्ष में राशि आएगी?

Which item will create an amount on the debit side of Revaluation Account?

Explanation opens after your attempt

Correct Answer

C. संदिग्ध ऋण प्रावधान में वृद्धिIncrease in provision for doubtful debts

Step 1

Concept

Increase in provision is a probable loss so it appears on debit side. The other options create gains.

Step 2

Why this answer is correct

The correct answer is C. संदिग्ध ऋण प्रावधान में वृद्धि / Increase in provision for doubtful debts. Increase in provision is a probable loss so it appears on debit side. The other options create gains.

Step 3

Exam Tip

प्रावधान बढ़ना संभावित हानि है इसलिए डेबिट पक्ष में आता है। बाकी विकल्प लाभ देते हैं।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Reconstitution - Admission of a Partner
Topic: Asset Revaluation
Difficulty: Expert
Level: 23

Question Hindi:
किस मद से पुनर्मूल्यांकन खाते के डेबिट पक्ष में राशि आएगी?

Question English:
Which item will create an amount on the debit side of Revaluation Account?

Options:
A. पुरानी देयता में कमी / Decrease in old liability
B. बिना लिखी संपत्ति मिलना / Finding unrecorded asset
C. संदिग्ध ऋण प्रावधान में वृद्धि / Increase in provision for doubtful debts
D. संपत्ति में वृद्धि / Increase in asset

Correct Answer:
C. संदिग्ध ऋण प्रावधान में वृद्धि / Increase in provision for doubtful debts

Explanation Hindi:
प्रावधान बढ़ना संभावित हानि है इसलिए डेबिट पक्ष में आता है। बाकी विकल्प लाभ देते हैं।

Explanation English:
Increase in provision is a probable loss so it appears on debit side. The other options create gains.

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1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
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4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
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Question 2/8 Expert Accountancy Reconstitution - Admission of a Partner Asset Revaluation Class 12 Level 22

देनदार ₹50000 हैं और संदिग्ध ऋण प्रावधान ₹3000 से बढ़ाकर ₹5000 करना है। पुनर्मूल्यांकन खाते में क्या होगा?

Debtors are ₹50000 and provision for doubtful debts must be increased from ₹3000 to ₹5000. What happens in Revaluation Account?

Explanation opens after your attempt

Correct Answer

A. ₹2000 डेबिट₹2000 debit

Step 1

Concept

Increase in provision is a loss and only the extra ₹2000 is debited. Do not record the whole provision again.

Step 2

Why this answer is correct

The correct answer is A. ₹2000 डेबिट / ₹2000 debit. Increase in provision is a loss and only the extra ₹2000 is debited. Do not record the whole provision again.

Step 3

Exam Tip

प्रावधान में वृद्धि हानि है और केवल अतिरिक्त ₹2000 डेबिट होगा। पूरे प्रावधान को फिर से न लिखें।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Reconstitution - Admission of a Partner
Topic: Asset Revaluation
Difficulty: Expert
Level: 22

Question Hindi:
देनदार ₹५०००० हैं और संदिग्ध ऋण प्रावधान ₹३००० से बढ़ाकर ₹५००० करना है। पुनर्मूल्यांकन खाते में क्या होगा?

Question English:
Debtors are ₹50000 and provision for doubtful debts must be increased from ₹3000 to ₹5000. What happens in Revaluation Account?

Options:
A. ₹२००० डेबिट / ₹2000 debit
B. ₹५००० डेबिट / ₹5000 debit
C. ₹२००० क्रेडिट / ₹2000 credit
D. ₹३००० क्रेडिट / ₹3000 credit

Correct Answer:
A. ₹२००० डेबिट / ₹2000 debit

Explanation Hindi:
प्रावधान में वृद्धि हानि है और केवल अतिरिक्त ₹२००० डेबिट होगा। पूरे प्रावधान को फिर से न लिखें।

Explanation English:
Increase in provision is a loss and only the extra ₹2000 is debited. Do not record the whole provision again.

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1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
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4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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Question 3/8 Medium Accountancy Reconstitution - Admission of a Partner Asset Revaluation Class 12 Level 24

पहले से प्रावधान (12000) रुपये है और नया आवश्यक प्रावधान (15000) रुपये है। पुनर्मूल्यांकन खाते में कितना डेबिट होगा?

Existing provision is ₹12000 and new required provision is ₹15000. How much will be debited to revaluation account?

Explanation opens after your attempt

Correct Answer

A. (3000) रुपये₹3000

Step 1

Concept

Provision has increased by ₹3000. Increase in provision is a loss so it is debited.

Step 2

Why this answer is correct

The correct answer is A. (3000) रुपये / ₹3000. Provision has increased by ₹3000. Increase in provision is a loss so it is debited.

Step 3

Exam Tip

प्रावधान में (3000) रुपये की वृद्धि हुई है। प्रावधान बढ़ना हानि है इसलिए डेबिट होगा।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Reconstitution - Admission of a Partner
Topic: Asset Revaluation
Difficulty: Medium
Level: 24

Question Hindi:
पहले से प्रावधान (12000) रुपये है और नया आवश्यक प्रावधान (15000) रुपये है। पुनर्मूल्यांकन खाते में कितना डेबिट होगा?

Question English:
Existing provision is ₹12000 and new required provision is ₹15000. How much will be debited to revaluation account?

Options:
A. (3000) रुपये / ₹3000
B. (12000) रुपये / ₹12000
C. (15000) रुपये / ₹15000
D. (27000) रुपये / ₹27000

Correct Answer:
A. (3000) रुपये / ₹3000

Explanation Hindi:
प्रावधान में (3000) रुपये की वृद्धि हुई है। प्रावधान बढ़ना हानि है इसलिए डेबिट होगा।

Explanation English:
Provision has increased by ₹3000. Increase in provision is a loss so it is debited.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 4/8 Easy Accountancy Reconstitution - Admission of a Partner Asset Revaluation Class 12 Level 24

यदि पुराना प्रावधान ₹1000 था और नया प्रावधान ₹1700 चाहिए तो पुनर्मूल्यांकन खाते में क्या होगा?

If old provision was ₹1000 and new required provision is ₹1700 then what happens in Revaluation Account?

Explanation opens after your attempt

Correct Answer

A. ₹700 डेबिट₹700 debit

Step 1

Concept

Increase in provision by ₹700 is a loss. Debit only the additional provision.

Step 2

Why this answer is correct

The correct answer is A. ₹700 डेबिट / ₹700 debit. Increase in provision by ₹700 is a loss. Debit only the additional provision.

Step 3

Exam Tip

प्रावधान में ₹700 की वृद्धि हानि है। परीक्षा में केवल अतिरिक्त प्रावधान डेबिट करें।

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AI Video Prompt 16:9 + 9:16

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Reconstitution - Admission of a Partner
Topic: Asset Revaluation
Difficulty: Easy
Level: 24

Question Hindi:
यदि पुराना प्रावधान ₹1000 था और नया प्रावधान ₹1700 चाहिए तो पुनर्मूल्यांकन खाते में क्या होगा?

Question English:
If old provision was ₹1000 and new required provision is ₹1700 then what happens in Revaluation Account?

Options:
A. ₹700 डेबिट / ₹700 debit
B. ₹700 क्रेडिट / ₹700 credit
C. ₹1000 क्रेडिट / ₹1000 credit
D. ₹1700 डेबिट / ₹1700 debit

Correct Answer:
A. ₹700 डेबिट / ₹700 debit

Explanation Hindi:
प्रावधान में ₹700 की वृद्धि हानि है। परीक्षा में केवल अतिरिक्त प्रावधान डेबिट करें।

Explanation English:
Increase in provision by ₹700 is a loss. Debit only the additional provision.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
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7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 5/8 Medium Accountancy Reconstitution - Admission of a Partner Asset Revaluation Class 12 Level 23

पहले से प्रावधान (3500) रुपये है और नया आवश्यक प्रावधान (9000) रुपये है। पुनर्मूल्यांकन खाते में कितना डेबिट होगा?

Existing provision is ₹3500 and new required provision is ₹9000. How much will be debited to revaluation account?

Explanation opens after your attempt

Correct Answer

A. (5500) रुपये₹5500

Step 1

Concept

Increase in provision is (9000-3500=₹5500). Increase is a loss so it is debited.

Step 2

Why this answer is correct

The correct answer is A. (5500) रुपये / ₹5500. Increase in provision is (9000-3500=₹5500). Increase is a loss so it is debited.

Step 3

Exam Tip

प्रावधान में वृद्धि (9000-3500=5500) रुपये है। वृद्धि हानि है इसलिए डेबिट होगी।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Reconstitution - Admission of a Partner
Topic: Asset Revaluation
Difficulty: Medium
Level: 23

Question Hindi:
पहले से प्रावधान (3500) रुपये है और नया आवश्यक प्रावधान (9000) रुपये है। पुनर्मूल्यांकन खाते में कितना डेबिट होगा?

Question English:
Existing provision is ₹3500 and new required provision is ₹9000. How much will be debited to revaluation account?

Options:
A. (5500) रुपये / ₹5500
B. (3500) रुपये / ₹3500
C. (9000) रुपये / ₹9000
D. (12500) रुपये / ₹12500

Correct Answer:
A. (5500) रुपये / ₹5500

Explanation Hindi:
प्रावधान में वृद्धि (9000-3500=5500) रुपये है। वृद्धि हानि है इसलिए डेबिट होगी।

Explanation English:
Increase in provision is (9000-3500=₹5500). Increase is a loss so it is debited.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 6/8 Easy Accountancy Reconstitution - Admission of a Partner Asset Revaluation Class 12 Level 23

यदि पुराना प्रावधान ₹2400 है और नया प्रावधान ₹3000 चाहिए तो पुनर्मूल्यांकन खाते में क्या होगा?

If old provision is ₹2400 and new required provision is ₹3000 then what happens in Revaluation Account?

Explanation opens after your attempt

Correct Answer

A. ₹600 डेबिट₹600 debit

Step 1

Concept

Increase in provision is ₹600 and it is a loss. Debit only the additional provision.

Step 2

Why this answer is correct

The correct answer is A. ₹600 डेबिट / ₹600 debit. Increase in provision is ₹600 and it is a loss. Debit only the additional provision.

Step 3

Exam Tip

प्रावधान में वृद्धि ₹600 है और यह हानि है। परीक्षा में केवल अतिरिक्त प्रावधान डेबिट करें।

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AI Video Prompt 16:9 + 9:16

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Reconstitution - Admission of a Partner
Topic: Asset Revaluation
Difficulty: Easy
Level: 23

Question Hindi:
यदि पुराना प्रावधान ₹2400 है और नया प्रावधान ₹3000 चाहिए तो पुनर्मूल्यांकन खाते में क्या होगा?

Question English:
If old provision is ₹2400 and new required provision is ₹3000 then what happens in Revaluation Account?

Options:
A. ₹600 डेबिट / ₹600 debit
B. ₹600 क्रेडिट / ₹600 credit
C. ₹2400 क्रेडिट / ₹2400 credit
D. ₹3000 डेबिट / ₹3000 debit

Correct Answer:
A. ₹600 डेबिट / ₹600 debit

Explanation Hindi:
प्रावधान में वृद्धि ₹600 है और यह हानि है। परीक्षा में केवल अतिरिक्त प्रावधान डेबिट करें।

Explanation English:
Increase in provision is ₹600 and it is a loss. Debit only the additional provision.

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Question 7/8 Easy Accountancy Reconstitution - Admission of a Partner Asset Revaluation Class 12 Level 23

संदिग्ध ऋणों के प्रावधान में वृद्धि होने पर पुनर्मूल्यांकन खाते में क्या प्रभाव होगा?

What is the effect on Revaluation Account when provision for doubtful debts is increased?

Explanation opens after your attempt

Correct Answer

B. डेबिट होगाIt will be debited

Step 1

Concept

Increase in provision reduces realizable value of debtors so it is a loss. Debit increase in provision.

Step 2

Why this answer is correct

The correct answer is B. डेबिट होगा / It will be debited. Increase in provision reduces realizable value of debtors so it is a loss. Debit increase in provision.

Step 3

Exam Tip

प्रावधान बढ़ने से देनदारों का वसूल मूल्य कम होता है इसलिए हानि होती है। परीक्षा में प्रावधान वृद्धि को डेबिट करें।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Reconstitution - Admission of a Partner
Topic: Asset Revaluation
Difficulty: Easy
Level: 23

Question Hindi:
संदिग्ध ऋणों के प्रावधान में वृद्धि होने पर पुनर्मूल्यांकन खाते में क्या प्रभाव होगा?

Question English:
What is the effect on Revaluation Account when provision for doubtful debts is increased?

Options:
A. क्रेडिट होगा / It will be credited
B. डेबिट होगा / It will be debited
C. कोई प्रभाव नहीं / No effect
D. पूंजी बढ़ेगी / Capital will increase

Correct Answer:
B. डेबिट होगा / It will be debited

Explanation Hindi:
प्रावधान बढ़ने से देनदारों का वसूल मूल्य कम होता है इसलिए हानि होती है। परीक्षा में प्रावधान वृद्धि को डेबिट करें।

Explanation English:
Increase in provision reduces realizable value of debtors so it is a loss. Debit increase in provision.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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Question 8/8 Medium Accountancy Reconstitution - Admission of a Partner Asset Revaluation Class 12 Level 22

यदि पहले से संदिग्ध ऋण प्रावधान (6000) रुपये है और नया आवश्यक प्रावधान (9000) रुपये है तो पुनर्मूल्यांकन खाते पर क्या प्रभाव होगा?

If existing provision for doubtful debts is ₹6000 and new required provision is ₹9000 what is the effect on revaluation account?

Explanation opens after your attempt

Correct Answer

A. (3000) रुपये डेबिटDebit ₹3000

Step 1

Concept

Provision has increased by ₹3000. Increase in provision is a loss so it is debited to revaluation account.

Step 2

Why this answer is correct

The correct answer is A. (3000) रुपये डेबिट / Debit ₹3000. Provision has increased by ₹3000. Increase in provision is a loss so it is debited to revaluation account.

Step 3

Exam Tip

प्रावधान में (3000) रुपये की वृद्धि हुई है। प्रावधान बढ़ना हानि है इसलिए पुनर्मूल्यांकन खाते में डेबिट होगा।

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MCQ Data:
Class: Class 12
Subject: Accountancy
Chapter: Reconstitution - Admission of a Partner
Topic: Asset Revaluation
Difficulty: Medium
Level: 22

Question Hindi:
यदि पहले से संदिग्ध ऋण प्रावधान (6000) रुपये है और नया आवश्यक प्रावधान (9000) रुपये है तो पुनर्मूल्यांकन खाते पर क्या प्रभाव होगा?

Question English:
If existing provision for doubtful debts is ₹6000 and new required provision is ₹9000 what is the effect on revaluation account?

Options:
A. (3000) रुपये डेबिट / Debit ₹3000
B. (3000) रुपये क्रेडिट / Credit ₹3000
C. (9000) रुपये डेबिट / Debit ₹9000
D. कोई प्रभाव नहीं / No effect

Correct Answer:
A. (3000) रुपये डेबिट / Debit ₹3000

Explanation Hindi:
प्रावधान में (3000) रुपये की वृद्धि हुई है। प्रावधान बढ़ना हानि है इसलिए पुनर्मूल्यांकन खाते में डेबिट होगा।

Explanation English:
Provision has increased by ₹3000. Increase in provision is a loss so it is debited to revaluation account.

Video Structure:
1. 0-2 sec: Premium Muft Shiksha intro with logo glow and title: "MCQ Challenge".
2. 2-8 sec: Show question in large readable text. Keep Hindi and English clean, no overlap.
3. 8-15 sec: Animate A/B/C/D option cards one by one.
4. 15-18 sec: Add countdown/timer effect: "Socho... correct answer kya hoga?"
5. 18-23 sec: Reveal correct answer with green glow and subtle success sound.
6. 23-30 sec: Show short explanation with one exam tip.
7. 30-35 sec: CTA: "More free MCQs ke liye visit karein MuftShiksha.com".

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- Formula/Math/Chemistry text must stay exactly readable; use LaTeX-style clean rendering where needed.

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provision_increase MCQ Questions for Class 12

Practice Questions

किस मद से पुनर्मूल्यांकन खाते के डेबिट पक्ष में राशि आएगी?

Concept

Why this answer is correct

Exam Tip

देनदार ₹50000 हैं और संदिग्ध ऋण प्रावधान ₹3000 से बढ़ाकर ₹5000 करना है। पुनर्मूल्यांकन खाते में क्या होगा?

Concept

Why this answer is correct

Exam Tip

पहले से प्रावधान (12000) रुपये है और नया आवश्यक प्रावधान (15000) रुपये है। पुनर्मूल्यांकन खाते में कितना डेबिट होगा?

Concept

Why this answer is correct

Exam Tip

यदि पुराना प्रावधान ₹1000 था और नया प्रावधान ₹1700 चाहिए तो पुनर्मूल्यांकन खाते में क्या होगा?

Concept

Why this answer is correct

Exam Tip

पहले से प्रावधान (3500) रुपये है और नया आवश्यक प्रावधान (9000) रुपये है। पुनर्मूल्यांकन खाते में कितना डेबिट होगा?

Concept

Why this answer is correct

Exam Tip

यदि पुराना प्रावधान ₹2400 है और नया प्रावधान ₹3000 चाहिए तो पुनर्मूल्यांकन खाते में क्या होगा?

Concept

Why this answer is correct

Exam Tip

संदिग्ध ऋणों के प्रावधान में वृद्धि होने पर पुनर्मूल्यांकन खाते में क्या प्रभाव होगा?

Concept

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Exam Tip

Concept

Why this answer is correct

Exam Tip

provision_increase Revision Links

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provision_increase MCQ Questions for Class 12

Practice Questions

किस मद से पुनर्मूल्यांकन खाते के डेबिट पक्ष में राशि आएगी?

Concept

Why this answer is correct

Exam Tip

देनदार ₹50000 हैं और संदिग्ध ऋण प्रावधान ₹3000 से बढ़ाकर ₹5000 करना है। पुनर्मूल्यांकन खाते में क्या होगा?

Concept

Why this answer is correct

Exam Tip

पहले से प्रावधान (12000) रुपये है और नया आवश्यक प्रावधान (15000) रुपये है। पुनर्मूल्यांकन खाते में कितना डेबिट होगा?

Concept

Why this answer is correct

Exam Tip

यदि पुराना प्रावधान ₹1000 था और नया प्रावधान ₹1700 चाहिए तो पुनर्मूल्यांकन खाते में क्या होगा?

Concept

Why this answer is correct

Exam Tip

पहले से प्रावधान (3500) रुपये है और नया आवश्यक प्रावधान (9000) रुपये है। पुनर्मूल्यांकन खाते में कितना डेबिट होगा?

Concept

Why this answer is correct

Exam Tip

यदि पुराना प्रावधान ₹2400 है और नया प्रावधान ₹3000 चाहिए तो पुनर्मूल्यांकन खाते में क्या होगा?

Concept

Why this answer is correct

Exam Tip

संदिग्ध ऋणों के प्रावधान में वृद्धि होने पर पुनर्मूल्यांकन खाते में क्या प्रभाव होगा?

Concept

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Exam Tip

Concept

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Exam Tip

provision_increase Revision Links

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