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Quiz on Dissolution of Partnership Firm

Total questions: 10

Worksheet time: 7mins

Name
Class
Date
1.

Unrecorded liability paid at the time of dissolution of the firm is debited to....................... Account.

a)

Liability Account

b)

Realisation Account

c)

Partner's Capital Account

d)

None of these

2.

On dissolution advertisement suspense appearing in balance sheet is shown in :-

a)

RealisationAccount

b)

Partner’s Capital Account

c)

Bank Account

d)

(d) Revaluation Account

3.

Accumulated Profit /Loss are transferred to Partner’s Capital Account in case of dissolution in their

a)

New Ratio

b)

Gaining Ratio

c)

Profit Sharing Ratio

d)

(d) None of the above

4.

Liability which is not shown in balance sheet but paid at the time of dissolution :-

a)

Outstanding Expenses

b)

Bills payable

c)

Unrecorded liability

d)

Creditors

5.

When Realisation expenses are borne& paid by the same partner :-

a)

(a) No entry will be passed

b)

(b) Realisation Account will be debited ,CashAccount will be credited

c)

(c) None of above

d)

Both A and B

6.

Ram(a partner) agreed to pay off his wife's loan of Rs.10,000.

a)

Realisation Account will be credited by Rs.10,000.

b)

Ram's Capital Account will be debited by Rs.10,000.

c)

Ram's Loan Account will be debited by Rs.10,000.

d)

Ram's Capital Account will be credited by Rs.10,000.

7.

The firm had a Debit balance of Profit and Loss Account of Rs.15,000 at the time of Dissolution of Firm. Partner's Capital Accounts will be (a)   by Rs.15,000.

8.

Workmen Compensation Reserve appears at Rs.1,00,000 in the Balance Sheet and Claim against Workmen Compensation is of Rs.1,10,000. Realisation Account will be debited at the time of making payment of this claim with Rs. (a)  

9.

Unrecorded Asset taken over by a Partner at the time of dissolution of the firm is (a)   to his Capital Account.

10.

Goodwill at the time of Dissolution of Firm is Closed by transferring it to Partners' Capital Accounts.

(a)