Class 12 valuation MCQ Questions

Question 1/68 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 45

वास्तविकीकरण खाते में संपत्तियाँ किस मूल्य पर ली जाती हैं?

At what value are assets taken in Realisation Account?

Explanation opens after your attempt

Correct Answer

B. पुस्तकीय मूल्य

Step 1

Concept

Assets are taken at book value.

Step 2

Why this answer is correct

The correct answer is B. पुस्तकीय मूल्य. Assets are taken at book value.

Step 3

Exam Tip

संपत्तियाँ पुस्तकीय मूल्य पर ली जाती हैं।

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Question 2/68 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 44

वास्तविकीकरण खाते में मशीनरी का हस्तांतरण किस मूल्य पर होता है?

At what value is machinery transferred in Realisation Account?

Explanation opens after your attempt

Correct Answer

C. पुस्तकीय मूल्य

Step 1

Concept

Assets are transferred at book value.

Step 2

Why this answer is correct

The correct answer is C. पुस्तकीय मूल्य. Assets are transferred at book value.

Step 3

Exam Tip

संपत्तियाँ पुस्तकीय मूल्य पर स्थानांतरित होती हैं।

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Question 3/68 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

देयताओं का मूल्यांकन कैसे होता है?

How are liabilities valued?

Explanation opens after your attempt

Correct Answer

B. पुस्तकीय मूल्य

Step 1

Concept

Liabilities are taken at book value.

Step 2

Why this answer is correct

The correct answer is B. पुस्तकीय मूल्य. Liabilities are taken at book value.

Step 3

Exam Tip

देयताएं पुस्तकीय मूल्य पर ली जाती हैं।

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Question 4/68 Easy Accountancy Dissolution of a Partnership Firm Realisation Account Class 12 Level 43

वास्तविकीकरण खाते में संपत्ति किस मूल्य पर दर्ज होती है?

At what value are assets recorded in Realisation Account?

Explanation opens after your attempt

Correct Answer

B. पुस्तकीय मूल्य

Step 1

Concept

Assets are recorded at book value.

Step 2

Why this answer is correct

The correct answer is B. पुस्तकीय मूल्य. Assets are recorded at book value.

Step 3

Exam Tip

संपत्तियां पुस्तकीय मूल्य पर दर्ज की जाती हैं।

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Question 5/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

सुपर लाभ ₹72000 है और वार्षिकी गुणक 3.79079 है। वार्षिकी पद्धति से सद्भावना लगभग कितनी होगी?

Super profit is ₹72000 and annuity factor is 3.79079. What is goodwill approximately by annuity method?

Explanation opens after your attempt

Correct Answer

B. ₹272937

Step 1

Concept

Goodwill is \(72000 \times 3.79079=272936.88\) which is approximately ₹272937. In annuity method multiply super profit by annuity factor.

Step 2

Why this answer is correct

The correct answer is B. ₹272937. Goodwill is \(72000 \times 3.79079=272936.88\) which is approximately ₹272937. In annuity method multiply super profit by annuity factor.

Step 3

Exam Tip

सद्भावना \(72000 \times 3.79079=272936.88\) यानी लगभग ₹272937 होगी। वार्षिकी पद्धति में सुपर लाभ को वार्षिकी गुणक से गुणा करें।

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Question 6/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

सुपर लाभ ₹55000 है और वार्षिकी गुणक 3.60478 है। वार्षिकी पद्धति से सद्भावना लगभग कितनी होगी?

Super profit is ₹55000 and annuity factor is 3.60478. What is goodwill approximately by annuity method?

Explanation opens after your attempt

Correct Answer

C. ₹198263

Step 1

Concept

Goodwill is \(55000 \times 3.60478=198262.9\) which is approximately ₹198263. Multiply super profit by the annuity factor.

Step 2

Why this answer is correct

The correct answer is C. ₹198263. Goodwill is \(55000 \times 3.60478=198262.9\) which is approximately ₹198263. Multiply super profit by the annuity factor.

Step 3

Exam Tip

सद्भावना \(55000 \times 3.60478=198262.9\) यानी लगभग ₹198263 होगी। वार्षिकी पद्धति में सुपर लाभ को गुणक से गुणा करें।

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Question 7/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

औसत लाभ ₹330000 सामान्य प्रतिफल 15 प्रतिशत और नियोजित पूंजी ₹1800000 है। पूंजीकरण पद्धति से सद्भावना कितनी होगी?

Average profit is ₹330000 normal return is 15 percent and capital employed is ₹1800000. What is goodwill by capitalization method?

Explanation opens after your attempt

Correct Answer

B. ₹400000

Step 1

Concept

Capitalized value is \(330000 \times \frac{100}{15}=2200000\). Goodwill is ₹2200000 minus ₹1800000 which is ₹400000.

Step 2

Why this answer is correct

The correct answer is B. ₹400000. Capitalized value is \(330000 \times \frac{100}{15}=2200000\). Goodwill is ₹2200000 minus ₹1800000 which is ₹400000.

Step 3

Exam Tip

पूंजीकृत मूल्य \(330000 \times \frac{100}{15}=2200000\) है। सद्भावना ₹2200000 घटा ₹1800000 यानी ₹400000 है।

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Question 8/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

औसत लाभ ₹215000 है। नियोजित पूंजी ₹1600000 और सामान्य प्रतिफल 11 प्रतिशत है। सुपर लाभ की 4 वर्ष की खरीद पर सद्भावना कितनी होगी?

Average profit is ₹215000. Capital employed is ₹1600000 and normal return is 11 percent. What is goodwill at 4 years purchase of super profit?

Explanation opens after your attempt

Correct Answer

C. ₹156000

Step 1

Concept

Normal profit is ₹176000 and super profit is ₹39000. At 4 years purchase goodwill is ₹156000.

Step 2

Why this answer is correct

The correct answer is C. ₹156000. Normal profit is ₹176000 and super profit is ₹39000. At 4 years purchase goodwill is ₹156000.

Step 3

Exam Tip

सामान्य लाभ ₹176000 और सुपर लाभ ₹39000 है। 4 वर्ष की खरीद पर सद्भावना ₹156000 होगी।

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Question 9/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

लाभ ₹140000 ₹160000 और ₹100000 हैं। तीसरे वर्ष में ₹25000 का असामान्य लाभ शामिल है। समायोजित औसत लाभ के 2 वर्ष की खरीद पर सद्भावना कितनी होगी?

Profits are ₹140000 ₹160000 and ₹100000. The third year includes abnormal gain of ₹25000. What is goodwill at 2 years purchase of adjusted average profit?

Explanation opens after your attempt

Correct Answer

B. ₹250000

Step 1

Concept

The adjusted third year profit is ₹75000 and average profit is ₹125000. At 2 years purchase goodwill is ₹250000.

Step 2

Why this answer is correct

The correct answer is B. ₹250000. The adjusted third year profit is ₹75000 and average profit is ₹125000. At 2 years purchase goodwill is ₹250000.

Step 3

Exam Tip

तीसरे वर्ष का समायोजित लाभ ₹75000 है और औसत लाभ ₹125000 है। 2 वर्ष की खरीद पर सद्भावना ₹250000 होगी।

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Question 10/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

लाभ ₹60000 ₹90000 और ₹120000 हैं और भार 1:2:3 हैं। भारित औसत लाभ की 3 वर्ष की खरीद पर सद्भावना कितनी होगी?

Profits are ₹60000 ₹90000 and ₹120000 with weights 1:2:3. What is goodwill at 3 years purchase of weighted average profit?

Explanation opens after your attempt

Correct Answer

C. ₹300000

Step 1

Concept

Weighted average is \( \frac{60000+180000+360000}{6}=100000\). At 3 years purchase goodwill is ₹300000.

Step 2

Why this answer is correct

The correct answer is C. ₹300000. Weighted average is \( \frac{60000+180000+360000}{6}=100000\). At 3 years purchase goodwill is ₹300000.

Step 3

Exam Tip

भारित औसत \( \frac{60000+180000+360000}{6}=100000\) है। 3 वर्ष की खरीद पर सद्भावना ₹300000 होगी।

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Question 11/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

सद्भावना का मूल्यांकन सामान्यतः किस आर्थिक आधार से जुड़ा होता है?

Goodwill valuation is generally linked with which economic basis?

Explanation opens after your attempt

Correct Answer

A. अधिक कमाई क्षमताSuper earning capacity

Step 1

Concept

Goodwill is the value of reputation and ability to earn more than normal profit. Therefore earning basis is important.

Step 2

Why this answer is correct

The correct answer is A. अधिक कमाई क्षमता / Super earning capacity. Goodwill is the value of reputation and ability to earn more than normal profit. Therefore earning basis is important.

Step 3

Exam Tip

सद्भावना फर्म की प्रतिष्ठा और सामान्य से अधिक लाभ कमाने की क्षमता का मूल्य है। इसलिए कमाई आधार महत्वपूर्ण है।

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Question 12/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

सुपर लाभ ₹45000 है और 4 वर्षों का वार्षिकी गुणक 3.16986 है। वार्षिकी पद्धति से सद्भावना लगभग कितनी होगी?

Super profit is ₹45000 and annuity factor for 4 years is 3.16986. What is goodwill approximately by annuity method?

Explanation opens after your attempt

Correct Answer

C. ₹142644

Step 1

Concept

Goodwill is \(45000 \times 3.16986=142643.7\) which is approximately ₹142644. Use the annuity factor in this method.

Step 2

Why this answer is correct

The correct answer is C. ₹142644. Goodwill is \(45000 \times 3.16986=142643.7\) which is approximately ₹142644. Use the annuity factor in this method.

Step 3

Exam Tip

सद्भावना \(45000 \times 3.16986=142643.7\) यानी लगभग ₹142644 होगी। वार्षिकी पद्धति में गुणक का उपयोग करें।

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Question 13/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

औसत लाभ ₹250000 है। नियोजित पूंजी ₹1800000 और सामान्य प्रतिफल 10 प्रतिशत है। पूंजीकरण पद्धति से सद्भावना कितनी होगी?

Average profit is ₹250000. Capital employed is ₹1800000 and normal return is 10 percent. What is goodwill by capitalization method?

Explanation opens after your attempt

Correct Answer

C. ₹700000

Step 1

Concept

Capitalized value is \(250000 \times \frac{100}{10}=2500000\). Goodwill is ₹2500000 minus ₹1800000 which is ₹700000.

Step 2

Why this answer is correct

The correct answer is C. ₹700000. Capitalized value is \(250000 \times \frac{100}{10}=2500000\). Goodwill is ₹2500000 minus ₹1800000 which is ₹700000.

Step 3

Exam Tip

पूंजीकृत मूल्य \(250000 \times \frac{100}{10}=2500000\) है। सद्भावना ₹2500000 घटा ₹1800000 यानी ₹700000 है।

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Question 14/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

लाभ ₹120000 ₹150000 और ₹90000 हैं। दूसरे वर्ष में ₹30000 का असामान्य लाभ शामिल है। समायोजित औसत लाभ के 2 वर्ष की खरीद पर सद्भावना कितनी होगी?

Profits are ₹120000 ₹150000 and ₹90000. The second year includes abnormal gain of ₹30000. What is goodwill at 2 years purchase of adjusted average profit?

Explanation opens after your attempt

Correct Answer

C. ₹220000

Step 1

Concept

The adjusted second year profit is ₹120000 and average profit is ₹110000. At 2 years purchase goodwill is ₹220000.

Step 2

Why this answer is correct

The correct answer is C. ₹220000. The adjusted second year profit is ₹120000 and average profit is ₹110000. At 2 years purchase goodwill is ₹220000.

Step 3

Exam Tip

दूसरे वर्ष का समायोजित लाभ ₹120000 होगा और औसत लाभ ₹110000 है। 2 वर्ष की खरीद पर सद्भावना ₹220000 होगी।

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Question 15/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

लाभ ₹60000 ₹90000 और ₹120000 हैं और भार 1:2:3 हैं। भारित औसत लाभ की 2.5 वर्ष की खरीद पर सद्भावना कितनी होगी?

Profits are ₹60000 ₹90000 and ₹120000 with weights 1:2:3. What is goodwill at 2.5 years purchase of weighted average profit?

Explanation opens after your attempt

Correct Answer

C. ₹250000

Step 1

Concept

Weighted average is \( \frac{60000+180000+360000}{6}=100000\). At 2.5 years purchase goodwill is ₹250000.

Step 2

Why this answer is correct

The correct answer is C. ₹250000. Weighted average is \( \frac{60000+180000+360000}{6}=100000\). At 2.5 years purchase goodwill is ₹250000.

Step 3

Exam Tip

भारित औसत \( \frac{60000+180000+360000}{6}=100000\) है। 2.5 वर्ष की खरीद पर सद्भावना ₹250000 होगी।

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Question 16/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 31

सुपर लाभ ₹20000 है और 3 वर्षों के लिए वार्षिकी गुणक 2.48685 है। वार्षिकी पद्धति से सद्भावना लगभग कितनी होगी?

Super profit is ₹20000 and annuity factor for 3 years is 2.48685. What is goodwill approximately by annuity method?

Explanation opens after your attempt

Correct Answer

B. ₹49737

Step 1

Concept

Goodwill is \(20000 \times 2.48685=49737\). Under annuity method multiply super profit by annuity factor.

Step 2

Why this answer is correct

The correct answer is B. ₹49737. Goodwill is \(20000 \times 2.48685=49737\). Under annuity method multiply super profit by annuity factor.

Step 3

Exam Tip

सद्भावना \(20000 \times 2.48685=49737\) होगी। वार्षिकी पद्धति में सुपर लाभ को वार्षिकी गुणक से गुणा करते हैं।

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Question 17/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 31

औसत लाभ ₹160000 सामान्य प्रतिफल 16 प्रतिशत और नियोजित पूंजी ₹800000 है। पूंजीकरण पद्धति से सद्भावना कितनी होगी?

Average profit is ₹160000 normal return is 16 percent and capital employed is ₹800000. What is goodwill by capitalization method?

Explanation opens after your attempt

Correct Answer

C. ₹200000

Step 1

Concept

Capitalized value is \(160000 \times \frac{100}{16}=1000000\). Goodwill is ₹1000000 minus ₹800000 which is ₹200000.

Step 2

Why this answer is correct

The correct answer is C. ₹200000. Capitalized value is \(160000 \times \frac{100}{16}=1000000\). Goodwill is ₹1000000 minus ₹800000 which is ₹200000.

Step 3

Exam Tip

पूंजीकृत मूल्य \(160000 \times \frac{100}{16}=1000000\) है। सद्भावना ₹1000000 घटा ₹800000 यानी ₹200000 है।

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Question 18/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 31

औसत लाभ ₹150000 है। नियोजित पूंजी ₹1000000 और सामान्य प्रतिफल 12 प्रतिशत है। सुपर लाभ की 3 वर्ष की खरीद पर सद्भावना कितनी होगी?

Average profit is ₹150000. Capital employed is ₹1000000 and normal return is 12 percent. What is goodwill at 3 years purchase of super profit?

Explanation opens after your attempt

Correct Answer

C. ₹90000

Step 1

Concept

Normal profit is ₹120000 and super profit is ₹30000. At 3 years purchase goodwill is ₹90000.

Step 2

Why this answer is correct

The correct answer is C. ₹90000. Normal profit is ₹120000 and super profit is ₹30000. At 3 years purchase goodwill is ₹90000.

Step 3

Exam Tip

सामान्य लाभ ₹120000 और सुपर लाभ ₹30000 है। 3 वर्ष की खरीद पर सद्भावना ₹90000 होगी।

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Question 19/68 Expert Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 31

लाभ ₹30000 ₹45000 और ₹60000 हैं और भार 1:2:3 है। भारित औसत लाभ से 2 वर्ष की खरीद पर सद्भावना कितनी होगी?

Profits are ₹30000 ₹45000 and ₹60000 with weights 1:2:3. What is goodwill at 2 years purchase of weighted average profit?

Explanation opens after your attempt

Correct Answer

C. ₹100000

Step 1

Concept

Weighted average is \( \frac{30000+90000+180000}{6}=50000 \). At 2 years purchase goodwill is ₹100000.

Step 2

Why this answer is correct

The correct answer is C. ₹100000. Weighted average is \( \frac{30000+90000+180000}{6}=50000 \). At 2 years purchase goodwill is ₹100000.

Step 3

Exam Tip

भारित औसत \( \frac{30000+90000+180000}{6}=50000 \) है। 2 वर्ष की खरीद पर सद्भावना ₹100000 होगी।

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Question 20/68 Hard Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

मृत साझेदार का हिस्सा दो बटा ग्यारह है। औसत लाभ ₹ 121000 है और ख्याति दो वर्ष के क्रय पर है। मृत साझेदार की ख्याति कितनी होगी?

The deceased partner's share is two eleventh. Average profit is ₹ 121000 and goodwill is valued at two years' purchase. What is the deceased partner's goodwill?

Explanation opens after your attempt

Correct Answer

C. ₹ 44000

Step 1

Concept

Total goodwill is ₹ 242000. Two eleventh of it is ₹ 44000.

Step 2

Why this answer is correct

The correct answer is C. ₹ 44000. Total goodwill is ₹ 242000. Two eleventh of it is ₹ 44000.

Step 3

Exam Tip

कुल ख्याति ₹ 242000 है। उसका दो बटा ग्यारह हिस्सा ₹ 44000 है।

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Question 21/68 Hard Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

औसत लाभ ₹ 96000 है और ख्याति ढाई वर्ष के क्रय पर है। सेवानिवृत्त साझेदार का हिस्सा एक बटा पाँच है। उसका ख्याति दावा क्या होगा?

Average profit is ₹ 96000 and goodwill is valued at two and a half years' purchase. The retiring partner's share is one fifth. What is his goodwill claim?

Explanation opens after your attempt

Correct Answer

C. ₹ 48000

Step 1

Concept

Total goodwill is ₹ 240000 and one fifth of it is ₹ 48000. Calculate total goodwill first.

Step 2

Why this answer is correct

The correct answer is C. ₹ 48000. Total goodwill is ₹ 240000 and one fifth of it is ₹ 48000. Calculate total goodwill first.

Step 3

Exam Tip

कुल ख्याति ₹ 240000 है और उसका एक बटा पाँच ₹ 48000 है। पहले कुल ख्याति निकालें।

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Question 22/68 Hard Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

औसत लाभ ₹ 84000 है और ख्याति दो वर्ष के क्रय पर आंकी गई है। सेवानिवृत्त साझेदार का हिस्सा पांच बटा चौदह है। उसका ख्याति दावा क्या होगा?

Average profit is ₹ 84000 and goodwill is valued at two years' purchase. The retiring partner's share is five fourteenth. What is his goodwill claim?

Explanation opens after your attempt

Correct Answer

C. ₹ 60000

Step 1

Concept

Total goodwill is ₹ 168000 and five fourteenth of it is ₹ 60000. Multiply by years' purchase first.

Step 2

Why this answer is correct

The correct answer is C. ₹ 60000. Total goodwill is ₹ 168000 and five fourteenth of it is ₹ 60000. Multiply by years' purchase first.

Step 3

Exam Tip

कुल ख्याति ₹ 168000 है और उसका पांच बटा चौदह ₹ 60000 है। क्रय वर्षों को पहले गुणा करें।

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Question 23/68 Hard Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

मृत साझेदार का पुराना हिस्सा तीन बटा दस है। औसत लाभ ₹ 60000 है और ख्याति तीन वर्ष के क्रय पर मूल्यांकित है। मृत साझेदार की ख्याति कितनी होगी?

The deceased partner's old share is three tenth. Average profit is ₹ 60000 and goodwill is valued at three years' purchase. What is the deceased partner's goodwill?

Explanation opens after your attempt

Correct Answer

C. ₹ 54000

Step 1

Concept

Total goodwill is ₹ 180000 and three tenth of it is ₹ 54000. First calculate total goodwill and then the partner's share.

Step 2

Why this answer is correct

The correct answer is C. ₹ 54000. Total goodwill is ₹ 180000 and three tenth of it is ₹ 54000. First calculate total goodwill and then the partner's share.

Step 3

Exam Tip

कुल ख्याति ₹ 180000 है और उसका तीन बटा दस हिस्सा ₹ 54000 है। पहले कुल ख्याति और फिर साझेदार का हिस्सा निकालें।

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Question 24/68 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

औसत लाभ ₹125000 सामान्य प्रतिफल दर 20 प्रतिशत और नियोजित पूंजी ₹500000 है। पूंजीकरण पद्धति से सद्भावना कितनी होगी?

Average profit is ₹125000 normal rate of return is 20 percent and capital employed is ₹500000. What is goodwill by capitalization method?

Explanation opens after your attempt

Correct Answer

C. ₹125000

Step 1

Concept

Capitalized value is \(125000 \times \frac{100}{20}=625000\). Goodwill is ₹625000 minus ₹500000 which is ₹125000.

Step 2

Why this answer is correct

The correct answer is C. ₹125000. Capitalized value is \(125000 \times \frac{100}{20}=625000\). Goodwill is ₹625000 minus ₹500000 which is ₹125000.

Step 3

Exam Tip

पूंजीकृत मूल्य \(125000 \times \frac{100}{20}=625000\) है। सद्भावना ₹625000 घटा ₹500000 यानी ₹125000 है।

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Question 25/68 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

वास्तविक लाभ ₹92000 और सामान्य लाभ ₹74000 है। सद्भावना 5 वर्ष की खरीद पर सुपर लाभ से निकाली जाती है। सद्भावना कितनी होगी?

Actual profit is ₹92000 and normal profit is ₹74000. Goodwill is valued at 5 years purchase of super profit. What is goodwill?

Explanation opens after your attempt

Correct Answer

C. ₹90000

Step 1

Concept

Super profit is ₹18000. At 5 years purchase goodwill will be ₹90000.

Step 2

Why this answer is correct

The correct answer is C. ₹90000. Super profit is ₹18000. At 5 years purchase goodwill will be ₹90000.

Step 3

Exam Tip

सुपर लाभ ₹18000 है। 5 वर्ष की खरीद पर सद्भावना ₹90000 होगी।

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Question 26/68 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33

औसत लाभ ₹42000 है और सद्भावना 3.5 वर्ष की खरीद पर है। सद्भावना कितनी होगी?

Average profit is ₹42000 and goodwill is valued at 3.5 years purchase. What is goodwill?

Explanation opens after your attempt

Correct Answer

C. ₹147000

Step 1

Concept

Goodwill is \(42000 \times 3.5=147000\). Under average profit method multiply by years purchase.

Step 2

Why this answer is correct

The correct answer is C. ₹147000. Goodwill is \(42000 \times 3.5=147000\). Under average profit method multiply by years purchase.

Step 3

Exam Tip

सद्भावना \(42000 \times 3.5=147000\) होगी। औसत लाभ पद्धति में खरीद वर्षों से गुणा करें।

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Question 27/68 Hard Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 31

मृत साझेदार का हिस्सा एक बटा छह है। औसत लाभ ₹ 72000 है और ख्याति ढाई वर्ष के क्रय पर मानी गई है। मृत साझेदार का दावा क्या होगा?

The deceased partner's share is one sixth. Average profit is ₹ 72000 and goodwill is valued at two and a half years' purchase. What will be the deceased partner's claim?

Explanation opens after your attempt

Correct Answer

C. ₹ 30000

Step 1

Concept

Total goodwill is ₹ 180000 and one sixth of it is ₹ 30000. Multiply two and a half years' purchase correctly.

Step 2

Why this answer is correct

The correct answer is C. ₹ 30000. Total goodwill is ₹ 180000 and one sixth of it is ₹ 30000. Multiply two and a half years' purchase correctly.

Step 3

Exam Tip

कुल ख्याति ₹ 180000 है और उसका एक बटा छह ₹ 30000 है। ढाई वर्ष के क्रय को सही गुणा करें।

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Question 28/68 Hard Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 31

मृत साझेदार का पुराना हिस्सा दो बटा नौ है और फर्म की ख्याति तीन वर्ष के औसत लाभ ₹ 81000 के दो वर्ष के क्रय पर मूल्यांकित है। मृत साझेदार की ख्याति राशि कितनी होगी?

The deceased partner's old share is two ninth and firm's goodwill is valued at two years' purchase of average profit ₹ 81000. What is the deceased partner's goodwill amount?

Explanation opens after your attempt

Correct Answer

C. ₹ 36000

Step 1

Concept

Total goodwill is ₹ 162000 and two ninth of it is ₹ 36000. First calculate total goodwill then the partner's share.

Step 2

Why this answer is correct

The correct answer is C. ₹ 36000. Total goodwill is ₹ 162000 and two ninth of it is ₹ 36000. First calculate total goodwill then the partner's share.

Step 3

Exam Tip

कुल ख्याति ₹ 162000 है और उसका दो बटा नौ हिस्सा ₹ 36000 है। पहले कुल ख्याति फिर साझेदार का हिस्सा निकालें।

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Question 29/68 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

औसत लाभ ₹96000 सामान्य प्रतिफल दर 16 प्रतिशत और नियोजित पूंजी ₹500000 है। पूंजीकरण पद्धति से सद्भावना क्या होगी?

Average profit is ₹96000 normal rate of return is 16 percent and capital employed is ₹500000. What is goodwill by capitalization method?

Explanation opens after your attempt

Correct Answer

C. ₹100000

Step 1

Concept

Capitalized value is \(96000 \times \frac{100}{16}=600000\). Goodwill is ₹600000 minus ₹500000 which is ₹100000.

Step 2

Why this answer is correct

The correct answer is C. ₹100000. Capitalized value is \(96000 \times \frac{100}{16}=600000\). Goodwill is ₹600000 minus ₹500000 which is ₹100000.

Step 3

Exam Tip

पूंजीकृत मूल्य \(96000 \times \frac{100}{16}=600000\) है। सद्भावना ₹600000 घटा ₹500000 यानी ₹100000 है।

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Question 30/68 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

वास्तविक लाभ ₹88000 और सामान्य लाभ ₹70000 है। सद्भावना 4 वर्ष की खरीद पर सुपर लाभ से निकाली जाती है। सद्भावना कितनी होगी?

Actual profit is ₹88000 and normal profit is ₹70000. Goodwill is valued at 4 years purchase of super profit. What is goodwill?

Explanation opens after your attempt

Correct Answer

C. ₹72000

Step 1

Concept

Super profit is ₹18000. At 4 years purchase goodwill is \(18000 \times 4=72000\).

Step 2

Why this answer is correct

The correct answer is C. ₹72000. Super profit is ₹18000. At 4 years purchase goodwill is \(18000 \times 4=72000\).

Step 3

Exam Tip

सुपर लाभ ₹18000 है। 4 वर्ष की खरीद पर सद्भावना \(18000 \times 4=72000\) होगी।

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valuation MCQ Questions for Class 12

Practice Questions

वास्तविकीकरण खाते में संपत्तियाँ किस मूल्य पर ली जाती हैं?

Concept

Why this answer is correct

Exam Tip

वास्तविकीकरण खाते में मशीनरी का हस्तांतरण किस मूल्य पर होता है?

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देयताओं का मूल्यांकन कैसे होता है?

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Exam Tip

वास्तविकीकरण खाते में संपत्ति किस मूल्य पर दर्ज होती है?

Concept

Why this answer is correct

Exam Tip

सुपर लाभ ₹72000 है और वार्षिकी गुणक 3.79079 है। वार्षिकी पद्धति से सद्भावना लगभग कितनी होगी?

Concept

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Exam Tip

सुपर लाभ ₹55000 है और वार्षिकी गुणक 3.60478 है। वार्षिकी पद्धति से सद्भावना लगभग कितनी होगी?

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Exam Tip

औसत लाभ ₹330000 सामान्य प्रतिफल 15 प्रतिशत और नियोजित पूंजी ₹1800000 है। पूंजीकरण पद्धति से सद्भावना कितनी होगी?

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लाभ ₹60000 ₹90000 और ₹120000 हैं और भार 1:2:3 हैं। भारित औसत लाभ की 3 वर्ष की खरीद पर सद्भावना कितनी होगी?

Concept

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Exam Tip

सद्भावना का मूल्यांकन सामान्यतः किस आर्थिक आधार से जुड़ा होता है?

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Exam Tip

सुपर लाभ ₹45000 है और 4 वर्षों का वार्षिकी गुणक 3.16986 है। वार्षिकी पद्धति से सद्भावना लगभग कितनी होगी?

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Exam Tip

औसत लाभ ₹250000 है। नियोजित पूंजी ₹1800000 और सामान्य प्रतिफल 10 प्रतिशत है। पूंजीकरण पद्धति से सद्भावना कितनी होगी?

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लाभ ₹60000 ₹90000 और ₹120000 हैं और भार 1:2:3 हैं। भारित औसत लाभ की 2.5 वर्ष की खरीद पर सद्भावना कितनी होगी?

Concept

Why this answer is correct

Exam Tip

सुपर लाभ ₹20000 है और 3 वर्षों के लिए वार्षिकी गुणक 2.48685 है। वार्षिकी पद्धति से सद्भावना लगभग कितनी होगी?

Concept

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Exam Tip

औसत लाभ ₹160000 सामान्य प्रतिफल 16 प्रतिशत और नियोजित पूंजी ₹800000 है। पूंजीकरण पद्धति से सद्भावना कितनी होगी?

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लाभ ₹30000 ₹45000 और ₹60000 हैं और भार 1:2:3 है। भारित औसत लाभ से 2 वर्ष की खरीद पर सद्भावना कितनी होगी?

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