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Bihar Board Class 12 Commerce Accountancy · Ch 4: Dissolution of Partnership Firm

Bihar Board Class 12 Commerce Accountancy · Ch 4: Dissolution of Partnership Firm is an online chapter test in the Bihar Board Class 12 Commerce pattern, covering Dissolution of Partnership Firm. Attempt it on SeatBeat with a timer like the real exam, then see a detailed solution for every question and your score and weak-topic analysis.

30
Questions
20
Minutes
30
Marks
None
Negative marking
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Topics in this test

TopicQuestions
Dissolution of Partnership Firm30

Difficulty: 7 medium · 23 hard

Dissolution of Partnership Firm MCQ questions with answers

The first 3 of 30 questions. Unlock the series for the rest, each with a solution.

  1. Q1. A court may order the dissolution of a firm on the ground that a partner has become of unsound mind. Under which type of dissolution does this fall?

    एक न्यायालय इस आधार पर फर्म के विघटन का आदेश दे सकता है कि कोई साझेदार विकृत मस्तिष्क (unsound mind) का हो गया है। यह किस प्रकार के विघटन के अंतर्गत आता है?

    • A. Compulsory dissolution / अनिवार्य विघटन
    • B. Dissolution by agreement / समझौते द्वारा विघटन
    • C. Dissolution by order of the court / न्यायालय के आदेश द्वारा विघटन
    • D. Dissolution on the happening of a contingency / किसी आकस्मिक घटना के घटित होने पर विघटन
    Solution

    When a court orders dissolution due to reasons like a partner's unsoundness of mind or misconduct, it is called dissolution by the order of the court.

    जब न्यायालय किसी साझेदार के विकृत मस्तिष्क होने या कदाचार जैसे कारणों से विघटन का आदेश देता है, तो इसे न्यायालय के आदेश द्वारा विघटन कहा जाता है।

  2. Q2. A and B share profits in the ratio $3:2$. On dissolution the Realisation Account shows a profit of $₹25,000$. B had also given a loan of $₹15,000$ to the firm. What amount of realisation profit is credited to B's capital account?

    A और B लाभों को $3:2$ के अनुपात में बाँटते हैं। विघटन पर वसूली खाता $₹25,000$ का लाभ दर्शाता है। B ने फर्म को $₹15,000$ का ऋण भी दिया था। वसूली लाभ की कितनी राशि B के पूँजी खाते में जमा की जाती है?

    • A. $₹10,000$
    • B. $₹12,500$
    • C. $₹25,000$
    • D. $₹15,000$
    Solution

    Realisation profit is shared in the profit-sharing ratio $3:2$, so B's share is $25,000 \times \frac{2}{5} = ₹10,000$; the loan is settled separately and does not affect this share.

    वसूली लाभ लाभ-विभाजन अनुपात $3:2$ में बाँटा जाता है, इसलिए B का हिस्सा $25,000 \times \frac{2}{5} = ₹10,000$ है; ऋण का निपटान अलग से होता है और इस हिस्से को प्रभावित नहीं करता।

  3. Q3. Match the following items with their correct treatment on dissolution: (a) Partner's loan to the firm — (i) Credited to Realisation Account (b) Realisation expenses paid by firm — (ii) Paid after outside creditors, before capital (c) Sundry creditors transferred — (iii) Debited to Realisation Account Choose the correctly matched option.

    निम्नलिखित मदों का विघटन पर उनके सही उपचार से मिलान कीजिए: (a) फर्म को साझेदार का ऋण — (i) वसूली खाते में जमा किया गया (b) फर्म द्वारा चुकाए गए वसूली व्यय — (ii) बाहरी लेनदारों के बाद, पूँजी से पहले चुकाया गया (c) स्थानांतरित विविध लेनदार — (iii) वसूली खाते को नामे किया गया सही मिलान वाला विकल्प चुनिए।

    • A. (a)-(i), (b)-(ii), (c)-(iii)
    • B. (a)-(iii), (b)-(i), (c)-(ii)
    • C. (a)-(ii), (b)-(iii), (c)-(i)
    • D. (a)-(ii), (b)-(i), (c)-(iii)
    Solution

    A partner's loan is paid after creditors but before capital, realisation expenses are debited to Realisation Account, and sundry creditors are credited to Realisation Account.

    साझेदार का ऋण लेनदारों के बाद परन्तु पूँजी से पहले चुकाया जाता है, वसूली व्यय वसूली खाते को नामे किए जाते हैं, और विविध लेनदार वसूली खाते में जमा किए जाते हैं।

Frequently asked questions

How many questions are in the Bihar Board Class 12 Commerce Accountancy · Ch 4: Dissolution of Partnership Firm?

30 questions for 30 marks, to be answered in 20 minutes.

Is there negative marking in the Bihar Board Class 12 Commerce Accountancy · Ch 4: Dissolution of Partnership Firm?

No — wrong answers are not penalised in this test.

Which topics does the Bihar Board Class 12 Commerce Accountancy · Ch 4: Dissolution of Partnership Firm cover?

Dissolution of Partnership Firm (30 questions).

Is the Bihar Board Class 12 Commerce Accountancy · Ch 4: Dissolution of Partnership Firm free?

It is part of the BSEB Class 12 Commerce Test Series 2027 — Chapter-wise + Full Tests (38 tests, ₹149). You can first try Accountancy · Ch 1: Accounting for Partnership: Basic Concepts for free.

More tests in the BSEB Class 12 Commerce Test Series 2027 — Chapter-wise + Full Tests

See the full BSEB Class 12 Commerce Test Series 2027 — Chapter-wise + Full Tests → · Bihar Board Class 12 Commerce: pattern, notification & syllabus →

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