{"id":18606,"date":"2022-05-28T16:00:02","date_gmt":"2022-05-28T10:30:02","guid":{"rendered":"https:\/\/mcq-questions.com\/?p=18606"},"modified":"2022-05-18T16:13:38","modified_gmt":"2022-05-18T10:43:38","slug":"mcq-questions-for-class-12-accountancy-chapter-4","status":"publish","type":"post","link":"https:\/\/mcq-questions.com\/mcq-questions-for-class-12-accountancy-chapter-4\/","title":{"rendered":"MCQ Questions for Class 12 Accountancy Chapter 4 Reconstitution of Partnership Firm: Retirement \/ Death of a Partner with Answers"},"content":{"rendered":"

Students who are searching for NCERT MCQ Questions for Chapter 4 Reconstitution of Partnership Firm: Retirement \/ Death of a Partner with Answers Pdf free download are compiled here to get good practice on all fundamentals. Know your preparation level on MCQ Questions for Class 12 Accountancy with Answers<\/a>. You can also verify your answers from our provided Reconstitution of Partnership Firm: Retirement \/ Death of a Partner Class 12 MCQs Questions with Answers. So, ace up your preparation with MCQ onReconstitution of Partnership Firm: Retirement \/ Death of a Partner Class 12 Objective Questions.<\/p>\n

Reconstitution of Partnership Firm: Retirement \/ Death of a Partner Class 12 MCQs Questions with Answers<\/h2>\n

I. State which of the following is correct:<\/span><\/p>\n

Question 1.
\nAt what rate is interest payable on the amount remaining unpaid to the executor of deceased partner, in absence of any agreement among partners, when (s)he opts for interest and not share of profit.
\n(a) 12% p.a.
\n(b) 8%p.a.
\n(c) 6%p.a.
\n(d) 7.5%p.a.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (c) 6%p.a.<\/p>\n<\/details>\n

\n

Question 2.
\nPartnership will be dissolved if
\n(a) profit sharing ratio changed
\n(b) admission of a new partner
\n(c) retirement of a partner
\n(d) All of these<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (d) All of these<\/p>\n<\/details>\n

\n

Question 3.
\nGaining Ratio:
\n(a) Old Ratio – New Ratio
\n(b) New Ratio – Old Ratio
\n(c) Old Ratio + Old Ratio
\n(d) All of these.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (b) New Ratio – Old Ratio<\/p>\n<\/details>\n

\n

Question 4.
\nAt the time retirement of a partner, ratio is calculated:
\n(a) old
\n(b) sacrifice
\n(c) gaining
\n(d) All of these.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (c) gaining<\/p>\n<\/details>\n

\n

Question 5.
\nAfter the death of an existing partner, shares of remaining partner will
\n(a) increase
\n(b) decrease
\n(c) not change
\n(d) All of these.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (a) increase<\/p>\n<\/details>\n

\n

Question 6.
\nAt the time of retirement of an existing partner, goodwill already shown in the books is written off in ratio.
\n(a) old
\n(b) new
\n(c) sacrifice
\n(d) gaining<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (a) old<\/p>\n<\/details>\n

\n

Question 7.
\nGoodwill of the deceased partner will be debited in remaining partners\u2019 capital Account in ratio.
\n(a) old
\n(b) new
\n(c) sacrifice
\n(d) gaining<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (d) gaining<\/p>\n<\/details>\n

\n

Question 8.
\nAt the time of retirement of a partner, goodwill will be credited in partner\u2019s capital Account.
\n(a) old
\n(b) gaining
\n(c) retiring
\n(d) All of these.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (c) retiring<\/p>\n<\/details>\n

\n

Question 9.
\nAt the time of retirement of a partner, account is prepared.
\n(a) revaluation A\/c
\n(b) profit and loss A\/c
\n(c) balance sheet
\n(d) All of these.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (a) revaluation A\/c<\/p>\n<\/details>\n

\n

Question 10.
\nThe retiring\/deceased partner must be compensated in the form of premium (goodwill) for the share of profit in favour of continued partners. .
\n(a) sacrificed
\n(b) gained
\n(c) obtained
\n(d) None of these.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (a) sacrificed<\/p>\n<\/details>\n

\n

Question 11.
\nA, B and C are partners sharing profits in ratio 4 : 3 : 2. B retires, selling his share of profit to A and C for \u20b9 7200 (\u20b9. 4,000 paid by A and B 3,200 paid by C). The new profit sharing ratio of A and C would be:
\n(a) 17:10
\n(b) 15:12
\n(c) 19 : 8
\n(d) None of these<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (a) 17:10<\/p>\n<\/details>\n

\n

Question 12.
\nProfit or loss on revaluation of assets and liabilities at the time of retirement of a partner is shared by
\n(a) all partners in their old ratio
\n(b) remaining partners in old ratio
\n(c) remaining partners in gaining ratio
\n(d) retired partner only<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (a) all partners in their old ratio<\/p>\n<\/details>\n

\n

Question 13.
\nAt the time of death of a partner account is prepared.
\n(a) Representative Account
\n(b) Deceased Partner\u2019s Capital A\/c
\n(c) Profit and Loss Account
\n(d) All of these.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (a) Representative Account<\/p>\n<\/details>\n

\n

Question 14.
\nAfter retirement of a partner, share of remaining partner will
\n(a) increase
\n(b) decrease
\n(c) not change
\n(d) postpone.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (a) increase<\/p>\n<\/details>\n

\n

Question 15.
\nRetirement of a partner is of partnership firm.
\n(a) dissolution
\n(b) winding up
\n(c) reconstitution
\n(d) None of these.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (c) reconstitution<\/p>\n<\/details>\n

\n

Question 16.
\nIf there is any baiance left unpaid to the retiring \/ deceased partner, then interest @ will be given in the absence any provision of partnership deed.
\n(a) 6 %
\n(b) 57 %
\n(c) 5.5 %
\n(d) 6.5 %<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (a) 6 %<\/p>\n<\/details>\n

\n

II. Fill in the blanks with correct word:<\/span><\/p>\n

Question 17.
\nAt the time of retirement of a partner _____ ratio will be calculated.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: gaining<\/p>\n<\/details>\n

\n

Question 18.
\nTo calculate new ratio, at the time of retirement of a partner _____ ratio is added in old ratio.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: gaining<\/p>\n<\/details>\n

\n

Question 19.
\nIf a firm wants that effect of revaluation must be shown in new firm then _____ accounts prepared.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: revaluation<\/p>\n<\/details>\n

\n

Question 20.
\nWhen any existing partner wants to leave the firm, it is called ________ of a partner.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: retirement<\/p>\n<\/details>\n

\n

Question 21.
\nWhen any partner dies, _______ account is opened for the transfer of profit or loss.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: Profit and loss suspense<\/p>\n<\/details>\n

\n

Question 22.
\nGoodwill accruing to outgoing partner is adjusted in the capital accounts in ______ ratio.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: gaining ratio.<\/p>\n<\/details>\n

\n

Question 23.
\nGoodwill already appearing in the books of old firm must be written off in______ ratio among all partners in the old firm.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: Old<\/p>\n<\/details>\n

\n

Question 24.
\nIn the event of reconstitution if general reserve is to be continued, it will be adjusted in the _______ in gaining ratio.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: Capital accounts.<\/p>\n<\/details>\n

\n

Question 25.
\nAfter the death of a partner, partnership firm will _______.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: continue.<\/p>\n<\/details>\n

\n

Question 26.
\nAfter the death of a partner, partnership will ______.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: dissolve.<\/p>\n<\/details>\n

\n

III. State whether the following statements are true or false:<\/span><\/p>\n

Question 27.
\nAt the time of retirement of a partner revaluation account is prepared.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: True<\/p>\n<\/details>\n

\n

Question 28.
\nAt the time of death of a partner, realisation account is prepared.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: False<\/p>\n<\/details>\n

\n

Question 29.
\nRevaluation account is prepared many times in the life of a firm.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: True<\/p>\n<\/details>\n

\n

Question 30.
\nRetirement or death of a partner will reconstitute the firm.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer:True<\/p>\n<\/details>\n

\n

Question 31.
\nIf any partner retires from the firm then gaining ratio is calculated.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: True<\/p>\n<\/details>\n

\n

Question 32.
\nIn the event of death of a partner, sacrifice ratio is calculated.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: False<\/p>\n<\/details>\n

\n

Question 33.
\nRevaluation account is a real account.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: True<\/p>\n<\/details>\n

\n

Question 34.
\nAccording to Section 37 of Partnership Act, 1932, interest @ 6% is payable on retiring partner\u2019s loan .<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: True<\/p>\n<\/details>\n

\n

Question 35.
\nAccumulated losses are shared in old ratio.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: True<\/p>\n<\/details>\n

\n

Question 36.
\nIf any partner retires\/ dies before the closing of the books then estimated profit is entered through Profit & Loss account.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: False<\/p>\n<\/details>\n

\n

Question 37.
\nAfter death of a partner, firms business will be closed.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: False<\/p>\n<\/details>\n

\n

Question 38.
\nFirm may continue business after retiring a partner.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer:True<\/p>\n<\/details>\n

\n

Question 39.
\nAfter death of a partner, share of remaining partners will decrease.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: False<\/p>\n<\/details>\n

\n

Question 40.
\nThere may be hidden good will in a partnership firm.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: True<\/p>\n<\/details>\n

\n

Question 41.
\nAt the time of retirement of a partner, it is necessary to prepare revaluation account.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: True<\/p>\n<\/details>\n

\n

IV. One word Questions:<\/span><\/p>\n

Question 42.
\nWhat is meant by \u2018Gaining Ratio\u2019 on retirement of a partner?<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: The ratio in which retiring Partner\u2019s Share is distributed between remaining Partner is called gaining ratio.<\/p>\n<\/details>\n

\n

Question 43.
\nP, Q and R were partners in a firm. On 31st March, 2018 R retired. The amount payable to R \u20b9 2,17,000 was transferred to his loan account. R agreed to receive interest on this amount as per the provisions of Partnership Act, 1932. State the rate at which interest will be paid to R. (CBSE Delhi 2019)<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: Rate of interest will be 6% p.a.<\/p>\n<\/details>\n

\n

Question 44.
\nAman, Bimal and Deepak are partners sharing profits in the ratio of 2 : 3 : 5. The goodwill of the firm has been valued at \u20b9 37,500. Aman retired. Bimal and Deepak decided to share profits equally in future. Calculate gain\/sacrifice of Bimal and Deepak on Aman\u2019s retirement and also pass necessary journal entry for the treatment of goodwill. (CBSE Outside Delhi 2019)<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer:Old Ratio = 2:3:5
\nNew Ratio =1:1 (on Aman\u2019s Retirement)
\nBimal\u2019s Gain = 1\/2 – 3\/10 = 2\/10 Deepak\u2019s Gain = 1\/2 – 5\/10 = nil Firm\u2019s Goodwill = 37,500 . Aman\u2019s share = 2\/10 x 37,500 = 7,500
\n\"MCQ<\/p>\n<\/details>\n

\n

Question 45.
\nRiyansh, Garv and Kavleen were partners in a firm sharing profit and loss in the ratio of 8 : 7 : 5. On 2nd November 2018, Kavleen died. Kalveen\u2019s share of profits till the date of her death was calculated at \u20b9 9,375. Pass the necessary journal entry.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer:
\n\"MCQ<\/p>\n<\/details>\n

\n

Question 46.
\nAt the time of retirement how is the new profit sharing ratio among the remaining partners calculated?
\n(CBSE Compt. 2019)<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: The new share of each of the remaining partner is calculated as his\/her own share in the firm plus the share acquired from the retiring partner.<\/p>\n<\/details>\n

\n

Question 47.
\nIn which ratio do the remaining partners acquire the share of profit of the retiring partner? (CBSE Compt. 2017)<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: Gaining ratio.<\/p>\n<\/details>\n

\n

Question 48.
\nAt the time of retirement of a partner, state the condition when there is no need to compute gaining ratio. (CBSE 2013 Compartment OD)<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: When the remaining partners share profits in old ratio.<\/p>\n<\/details>\n

\n

Question 49.
\nOn the retirement of a partner, how is the profit sharing ratio of the remaining partners decided? (CBSE 2013 Compartment OD)<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: On the basis of old profit sharing ratio.<\/p>\n<\/details>\n

\n

Question 50.
\nWhy is gaining ratio of the remaining partners calculated at the time of retirement\/death of a partner?<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: Gaining ratio of the remaining partners is calculated to determine amount of goodwill payable by them to
\nretired\/deceased partner.<\/p>\n<\/details>\n

\n

Question 51.
\nState the ratio in which share of goodwill of the retiring partner is debited to Capital Accounts of the remaining partners.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: In their gaining ratio.<\/p>\n<\/details>\n

\n

Question 52.
\nAbha and Beena were partners sharing profits and losses in the ratio of 3 : 2 on April 1st 2013, they decided to admit Chanda for l\/5th share in the profits. They had a reserve of \u20b9 25,000 which they wanted to show in their new balance sheet. Chanda agreed and the necessary adjustments were made in the books. On October 1st 2013, Abha met with an accident and died. Beena and Chanda decided to admit Abha\u2019s daughter Fiza in their partnership, who agreed to bring \u20b9 2,00,000 as capital. Calculate Abha\u2019s share in the reserve on the date of her death. (CBSE Sample Paper 2015)<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: \u20b9 12,000<\/p>\n<\/details>\n

\n

Question 53.
\nX, Y and Z were partners sharing profits and losses in the ratio of 3:2:2. Z retired and the amount due to him was \u20b9 85,000. He was paid \u20b9 5,000 immediately. The balance was payable in three equal annual instalments carrying interest @ 6% p.a. Pass necessary journal entry for recording the same on the date of Z\u2019s retirement.
\n(Compt. Delhi 2017)<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer:
\n\"MCQ<\/p>\n<\/details>\n

\n

Question 54.
\nRam, Mohan and Sohan were partners in a firm sharing profits in the ratio of 4 : 3 : 1. Mohan retired. His share was taken over equally by Ram and Sohan. In which ratio will the profit and loss on revaluation of assets and liabilities on the retirement of Mohan be transferred to capital accounts of the partners?
\n(CBSE 2010 Compartment Delhi)<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: In old profit sharing ratio.<\/p>\n<\/details>\n

\n

Use the above-provided NCERT MCQ Questions for Class 12 Accountancy Chapter 4 Reconstitution of Partnership Firm: Retirement \/ Death of a Partner with Answers Pdf free download and get a good grip on the fundamentals. Need any support from our end during the preparation of CBSE Class 12 Accountancy Reconstitution of Partnership Firm: Retirement \/ Death of a Partner MCQs Multiple Choice Questions with Answers then leave your comments below. We’ll revert back to you soon.<\/p>\n","protected":false},"excerpt":{"rendered":"

Students who are searching for NCERT MCQ Questions for Chapter 4 Reconstitution of Partnership Firm: Retirement \/ Death of a Partner with Answers Pdf free download are compiled here to get good practice on all fundamentals. Know your preparation level on MCQ Questions for Class 12 Accountancy with Answers. You can also verify your answers …<\/p>\n

MCQ Questions for Class 12 Accountancy Chapter 4 Reconstitution of Partnership Firm: Retirement \/ Death of a Partner with Answers<\/span> Read More »<\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","spay_email":""},"categories":[35],"tags":[],"yoast_head":"\nMCQ Questions for Class 12 Accountancy Chapter 4 Reconstitution of Partnership Firm: Retirement \/ Death of a Partner with Answers - MCQ Questions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mcq-questions.com\/mcq-questions-for-class-12-accountancy-chapter-4\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MCQ Questions for Class 12 Accountancy Chapter 4 Reconstitution of Partnership Firm: Retirement \/ Death of a Partner with Answers - MCQ Questions\" \/>\n<meta property=\"og:description\" content=\"Students who are searching for NCERT MCQ Questions for Chapter 4 Reconstitution of Partnership Firm: Retirement \/ Death of a Partner with Answers Pdf free download are compiled here to get good practice on all fundamentals. 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