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A. मशीन द्वारा निपटान को देय राशि से घटाएं/Deduct machinery settlement from amount due
Step 1
Concept
Amount settled by machinery is also immediate settlement. Exam tip: do not ignore payment through assets.
Step 2
Why this answer is correct
The correct answer is A. मशीन द्वारा निपटान को देय राशि से घटाएं / Deduct machinery settlement from amount due. Amount settled by machinery is also immediate settlement. Exam tip: do not ignore payment through assets.
Step 3
Exam Tip
मशीन देकर चुकाई राशि भी तत्काल निपटान है। परीक्षा में संपत्ति द्वारा भुगतान को अनदेखा न करें।
रवि को निवृत्ति पर ₹270000 देय थे। ₹110000 तुरंत चुकाए गए और शेष पर छह महीने के लिए नौ प्रतिशत वार्षिक ब्याज है। भुगतान से पहले कुल देय राशि कितनी होगी?
A. क्योंकि वह अब साझेदार नहीं बल्कि ऋणदाता जैसा है/Because he is now like a lender and not a partner
Step 1
Concept
After retirement his share in profit and loss ends. Only interest rule may apply on loan balance.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि वह अब साझेदार नहीं बल्कि ऋणदाता जैसा है / Because he is now like a lender and not a partner. After retirement his share in profit and loss ends. Only interest rule may apply on loan balance.
Step 3
Exam Tip
अवकाशग्रहण के बाद उसका लाभ हानि में हिस्सा समाप्त हो जाता है। ऋण राशि पर केवल ब्याज नियम लागू हो सकता है।
A. माल द्वारा निपटान को बकाया से घटाएं/Deduct goods settlement from amount due
Step 1
Concept
Amount settled through goods or assets also reduces the loan. Exam tip: do not deduct only cash payment.
Step 2
Why this answer is correct
The correct answer is A. माल द्वारा निपटान को बकाया से घटाएं / Deduct goods settlement from amount due. Amount settled through goods or assets also reduces the loan. Exam tip: do not deduct only cash payment.
Step 3
Exam Tip
संपत्ति या माल देकर चुकाई राशि भी ऋण घटाती है। परीक्षा में केवल नकद भुगतान ही न घटाएं।
A. जब साझेदार निवृत्त होकर फर्म का लेनदार जैसा हो जाए/When the partner retires and becomes like a creditor of the firm
Step 1
Concept
After retirement, unpaid amount is a payable loan, not capital. Exam tip: change account classification when the partner's status changes.
Step 2
Why this answer is correct
The correct answer is A. जब साझेदार निवृत्त होकर फर्म का लेनदार जैसा हो जाए / When the partner retires and becomes like a creditor of the firm. After retirement, unpaid amount is a payable loan, not capital. Exam tip: change account classification when the partner's status changes.
Step 3
Exam Tip
निवृत्ति के बाद बकाया राशि पूंजी नहीं बल्कि देय ऋण होती है। परीक्षा में स्थिति बदलने पर खाते का वर्ग बदलें।
प्रतीक को निवृत्ति पर ₹240000 देय थे, ₹90000 तुरंत दिए गए और शेष पर नौ महीने के लिए आठ प्रतिशत वार्षिक ब्याज है। भुगतान से पहले कुल देय राशि कितनी होगी?
Outstanding loan is ₹150000 and interest for nine months is ₹9000. Exam tip: charge interest only on outstanding loan.
Step 2
Why this answer is correct
The correct answer is A. ₹159000. Outstanding loan is ₹150000 and interest for nine months is ₹9000. Exam tip: charge interest only on outstanding loan.
Step 3
Exam Tip
बकाया ऋण ₹150000 है और नौ महीने का ब्याज ₹9000 है। परीक्षा में ब्याज केवल बकाया ऋण पर लगाएं।
A. क्योंकि निवृत्ति के बाद वह पूंजी भागीदार नहीं रहता/Because after retirement he is no longer a capital partner
Step 1
Concept
After retirement, unpaid amount becomes creditor-like liability. Exam tip: understand post-retirement status as creditor-like.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि निवृत्ति के बाद वह पूंजी भागीदार नहीं रहता / Because after retirement he is no longer a capital partner. After retirement, unpaid amount becomes creditor-like liability. Exam tip: understand post-retirement status as creditor-like.
Step 3
Exam Tip
निवृत्ति के बाद बकाया राशि ऋणदाता देयता बनती है। परीक्षा में निवृत्ति के बाद स्थिति को लेनदार जैसी समझें।
A. वह अब लाभ साझा नहीं करता और राशि फर्म पर देय रहती है/He no longer shares profit and the amount remains payable by the firm
Step 1
Concept
After retirement, the unpaid amount is no longer partner's capital; it becomes a payable loan. Exam tip: account nature changes when status changes.
Step 2
Why this answer is correct
The correct answer is A. वह अब लाभ साझा नहीं करता और राशि फर्म पर देय रहती है / He no longer shares profit and the amount remains payable by the firm. After retirement, the unpaid amount is no longer partner's capital; it becomes a payable loan. Exam tip: account nature changes when status changes.
Step 3
Exam Tip
निवृत्ति के बाद बकाया राशि साझेदार की पूंजी नहीं रहती, वह देय ऋण बनती है। परीक्षा में स्थिति बदलने पर खाते की प्रकृति बदलती है।
अविनाश को निवृत्ति पर ₹180000 देय थे, ₹60000 तुरंत चुकाए गए और शेष पर छह महीने के लिए छह प्रतिशत वार्षिक ब्याज देय है। भुगतान से ठीक पहले कुल देय राशि कितनी होगी?
The remaining loan is ₹120000 and six months' interest is ₹3600. Exam tip: charge interest only on the outstanding amount.
Step 2
Why this answer is correct
The correct answer is B. ₹123600. The remaining loan is ₹120000 and six months' interest is ₹3600. Exam tip: charge interest only on the outstanding amount.
Step 3
Exam Tip
शेष ऋण ₹120000 है और छह महीने का ब्याज ₹3600 है। परीक्षा में ब्याज केवल बकाया राशि पर लगाएं।
A. अवैतनिक देय राशि को देनदारी के रूप में दिखाना/To show unpaid amount due as a liability
Step 1
Concept
When the retiring partner is not paid fully at once the balance becomes a loan. It is shown as a liability of the firm.
Step 2
Why this answer is correct
The correct answer is A. अवैतनिक देय राशि को देनदारी के रूप में दिखाना / To show unpaid amount due as a liability. When the retiring partner is not paid fully at once the balance becomes a loan. It is shown as a liability of the firm.
Step 3
Exam Tip
जब अवकाशग्रहण साझेदार को पूरी राशि तुरंत नहीं दी जाती तो शेष राशि ऋण बन जाती है। इसे फर्म की देनदारी के रूप में दिखाते हैं।
A. जब पूरी देय राशि तुरंत चुका दी जाए/When the full amount due is paid immediately
Step 1
Concept
If the full amount is paid immediately, no loan liability remains. Exam tip: a loan account is prepared only for unpaid amount.
Step 2
Why this answer is correct
The correct answer is A. जब पूरी देय राशि तुरंत चुका दी जाए / When the full amount due is paid immediately. If the full amount is paid immediately, no loan liability remains. Exam tip: a loan account is prepared only for unpaid amount.
Step 3
Exam Tip
पूरी राशि तुरंत चुकाने पर कोई ऋण देयता नहीं रहती। परीक्षा में ऋण खाता केवल बकाया राशि के लिए बनता है।
In the absence of agreement, six percent per annum is generally applied. Exam tip: remember it as the general rule.
Step 2
Why this answer is correct
The correct answer is B. छह प्रतिशत प्रतिवर्ष / Six percent per annum. In the absence of agreement, six percent per annum is generally applied. Exam tip: remember it as the general rule.
Step 3
Exam Tip
अनुबंध न होने पर सामान्यतः छह प्रतिशत प्रतिवर्ष ब्याज माना जाता है। परीक्षा में इसे सामान्य नियम के रूप में याद रखें।
The unpaid amount is ₹76000 minus ₹26000 which is ₹50000. Exam tip: create the loan only for the remaining payable amount.
Step 2
Why this answer is correct
The correct answer is B. ₹50000. The unpaid amount is ₹76000 minus ₹26000 which is ₹50000. Exam tip: create the loan only for the remaining payable amount.
Step 3
Exam Tip
बकाया राशि ₹76000 माइनस ₹26000 बराबर ₹50000 है। परीक्षा में ऋण केवल शेष देय राशि पर बनाएं।
B. क्योंकि फर्म इसे बाद में चुकाएगी/Because the firm will pay it later
Step 1
Concept
The firm is not paying immediately so it becomes a loan payable later. Exam tip: treat unpaid amount due as a liability.
Step 2
Why this answer is correct
The correct answer is B. क्योंकि फर्म इसे बाद में चुकाएगी / Because the firm will pay it later. The firm is not paying immediately so it becomes a loan payable later. Exam tip: treat unpaid amount due as a liability.
Step 3
Exam Tip
फर्म राशि तुरंत नहीं चुका रही इसलिए यह बाद में देय ऋण बनती है। परीक्षा में बकाया देय राशि को दायित्व मानें।
A. क्योंकि उसका unpaid पैसा फर्म में ऋण के रूप में रहता है/Because his unpaid money remains in firm as loan
Step 1
Concept
After retirement he does not share profits and losses. The unpaid amount remains as loan liability of the firm.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि उसका unpaid पैसा फर्म में ऋण के रूप में रहता है / Because his unpaid money remains in firm as loan. After retirement he does not share profits and losses. The unpaid amount remains as loan liability of the firm.
Step 3
Exam Tip
अवकाशग्रहण के बाद वह लाभ हानि में भागीदार नहीं रहता। unpaid राशि ऋण बनकर फर्म पर देनदारी रहती है।
A. अवकाशग्रहण साझेदार की unpaid देय राशि दिखाना/To show unpaid amount due to retiring partner
Step 1
Concept
When final amount due is not paid immediately it becomes a loan. Therefore it is shown in a separate loan account.
Step 2
Why this answer is correct
The correct answer is A. अवकाशग्रहण साझेदार की unpaid देय राशि दिखाना / To show unpaid amount due to retiring partner. When final amount due is not paid immediately it becomes a loan. Therefore it is shown in a separate loan account.
Step 3
Exam Tip
जब अंतिम देय राशि तुरंत नहीं चुकाई जाती तो वह ऋण बन जाती है। इसलिए इसे अलग ऋण खाते में दिखाते हैं।
A. निवृत्त साझेदार पूंजी खाता/Retiring Partner's Capital Account
Step 1
Concept
After retirement, the unpaid balance of the capital account is transferred to loan account. Exam tip: first check the final capital balance.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार पूंजी खाता / Retiring Partner's Capital Account. After retirement, the unpaid balance of the capital account is transferred to loan account. Exam tip: first check the final capital balance.
Step 3
Exam Tip
निवृत्ति के बाद पूंजी खाते की बकाया देय राशि ऋण खाते में स्थानांतरित होती है। परीक्षा में पहले पूंजी खाते का अंतिम शेष देखें।
A. क्योंकि साझेदार निवृत्ति के बाद लेनदार जैसा हो जाता है/Because after retirement the partner becomes like a creditor
Step 1
Concept
After retirement, the unpaid amount is no longer partnership capital but a payable loan. Exam tip: treat it like a creditor.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि साझेदार निवृत्ति के बाद लेनदार जैसा हो जाता है / Because after retirement the partner becomes like a creditor. After retirement, the unpaid amount is no longer partnership capital but a payable loan. Exam tip: treat it like a creditor.
Step 3
Exam Tip
निवृत्ति के बाद बकाया राशि साझेदारी पूंजी नहीं रहती बल्कि देय ऋण बनती है। परीक्षा में इसे लेनदार जैसा समझें।
Capital account shows rights up to retirement and loan account shows the unpaid amount payable. Exam tip: classify both separately.
Step 2
Why this answer is correct
The correct answer is A. ऋण खाता बकाया देय राशि दिखाता है / Loan account shows unpaid amount payable. Capital account shows rights up to retirement and loan account shows the unpaid amount payable. Exam tip: classify both separately.
Step 3
Exam Tip
पूंजी खाता निवृत्ति तक के अधिकार दिखाता है और ऋण खाता बकाया देय राशि दिखाता है। परीक्षा में दोनों को अलग वर्गीकृत करें।
A. निवृत्त साझेदार के नाम से/In the name of the retiring partner
Step 1
Concept
The loan is payable to that partner, so the account is opened in that partner's name. Exam tip: check both the person and the nature of account.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार के नाम से / In the name of the retiring partner. The loan is payable to that partner, so the account is opened in that partner's name. Exam tip: check both the person and the nature of account.
Step 3
Exam Tip
ऋण उसी साझेदार को देय है इसलिए खाता उसके नाम से खोला जाता है। परीक्षा में व्यक्ति के नाम और खाते की प्रकृति दोनों देखें।
The unpaid amount due becomes a loan for the firm. Exam tip: distinguish immediate payment from unpaid settlement.
Step 2
Why this answer is correct
The correct answer is A. फर्म का ऋण / Loan of the firm. The unpaid amount due becomes a loan for the firm. Exam tip: distinguish immediate payment from unpaid settlement.
Step 3
Exam Tip
बकाया देय राशि फर्म के लिए ऋण बन जाती है। परीक्षा में तुरंत भुगतान और बकाया भुगतान को अलग पहचानें।
A. क्योंकि उसकी देय राशि फर्म में ऋण के रूप में रहती है/Because his amount due remains in the firm as loan
Step 1
Concept
After retirement he no longer shares profits and losses. The unpaid amount remains as loan liability of the firm.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि उसकी देय राशि फर्म में ऋण के रूप में रहती है / Because his amount due remains in the firm as loan. After retirement he no longer shares profits and losses. The unpaid amount remains as loan liability of the firm.
Step 3
Exam Tip
अवकाशग्रहण के बाद वह लाभ हानि का साझेदार नहीं रहता। unpaid राशि ऋण बनकर फर्म पर देनदारी रहती है।
A. अवकाशग्रहण साझेदार ऋण खाता/Retiring partner loan account
Step 1
Concept
If the amount due is not paid immediately it is kept as a loan. Therefore retiring partner loan account is opened.
Step 2
Why this answer is correct
The correct answer is A. अवकाशग्रहण साझेदार ऋण खाता / Retiring partner loan account. If the amount due is not paid immediately it is kept as a loan. Therefore retiring partner loan account is opened.
Step 3
Exam Tip
देय राशि तुरंत न चुकाने पर उसे ऋण के रूप में रखा जाता है। इसलिए अवकाशग्रहण साझेदार ऋण खाता खोला जाता है।
A. निवृत्ति के बाद देय राशि के निपटान से/Settlement of amount due after retirement
Step 1
Concept
This account is prepared to settle the unpaid amount after retirement. Exam tip: link it with the final payment part of reconstitution.
Step 2
Why this answer is correct
The correct answer is A. निवृत्ति के बाद देय राशि के निपटान से / Settlement of amount due after retirement. This account is prepared to settle the unpaid amount after retirement. Exam tip: link it with the final payment part of reconstitution.
Step 3
Exam Tip
यह खाता निवृत्ति के बाद बकाया देय राशि के निपटान के लिए बनता है। परीक्षा में इसे पुनर्गठन के अंतिम भुगतान भाग से जोड़ें।
A. देय अवधि का ब्याज जोड़ना/Add interest for the due period
Step 1
Concept
If the loan remains unpaid, interest for the due period should be added. Exam tip: calculate interest using time and rate.
Step 2
Why this answer is correct
The correct answer is A. देय अवधि का ब्याज जोड़ना / Add interest for the due period. If the loan remains unpaid, interest for the due period should be added. Exam tip: calculate interest using time and rate.
Step 3
Exam Tip
ऋण बकाया रहने पर देय अवधि का ब्याज जोड़ना चाहिए। परीक्षा में समय और दर देखकर ब्याज निकालें।
A. जब तक ऋण बकाया रहे/Until the loan remains unpaid
Step 1
Concept
Interest is charged on the unpaid loan. Exam tip: count the interest period up to the date of payment.
Step 2
Why this answer is correct
The correct answer is A. जब तक ऋण बकाया रहे / Until the loan remains unpaid. Interest is charged on the unpaid loan. Exam tip: count the interest period up to the date of payment.
Step 3
Exam Tip
ब्याज बकाया ऋण पर लगाया जाता है। परीक्षा में भुगतान की तारीख तक ब्याज की अवधि गिनें।
The unpaid amount is ₹50000 minus ₹20000, which is ₹30000. Exam tip: deduct immediate payment before finding the loan.
Step 2
Why this answer is correct
The correct answer is A. ₹30000. The unpaid amount is ₹50000 minus ₹20000, which is ₹30000. Exam tip: deduct immediate payment before finding the loan.
Step 3
Exam Tip
बकाया राशि ₹50000 माइनस ₹20000 बराबर ₹30000 है। परीक्षा में पहले भुगतान घटाकर ऋण निकालें।
If the full amount is paid immediately, no unpaid liability remains. Exam tip: the loan account is prepared only for the unpaid amount.
Step 2
Why this answer is correct
The correct answer is B. नहीं आवश्यकता नहीं / No need. If the full amount is paid immediately, no unpaid liability remains. Exam tip: the loan account is prepared only for the unpaid amount.
Step 3
Exam Tip
पूरी राशि तुरंत चुकाने पर कोई बकाया देयता नहीं रहती। परीक्षा में ऋण खाता केवल बकाया राशि के लिए बनता है।
B. निवृत्त साझेदार ऋण खाता/Retiring Partner's Loan Account
Step 1
Concept
Payment reduces the liability, so the loan account is debited. Exam tip: a decrease in liability is debited.
Step 2
Why this answer is correct
The correct answer is B. निवृत्त साझेदार ऋण खाता / Retiring Partner's Loan Account. Payment reduces the liability, so the loan account is debited. Exam tip: a decrease in liability is debited.
Step 3
Exam Tip
भुगतान से देयता घटती है इसलिए ऋण खाते को डेबिट किया जाता है। परीक्षा में देयता घटने पर डेबिट याद रखें।
