CBSE Class 12 Accountancy - MCQ and Online Tests - Unit 5 - Dissolution of a Partnership Firm

CBSE Class 12 Accountancy – MCQ and Online Tests – Unit 5 – Dissolution of a Partnership Firm

Every year CBSE conducts board exams for 12th standard. These exams are very competitive to all the students. So our website provides online tests for all the 12th subjects. These tests are also very effective and useful for those who preparing for competitive exams like NEET, JEE, CA etc. It can boost their preparation level and confidence level by attempting these chapter wise online tests.

These online tests are based on latest CBSE Class 12 syllabus. While attempting these our students can identify the weak lessons and continuously practice those lessons for attaining high marks. It also helps to revise the NCERT textbooks thoroughly.

 

CBSE Class 12 Accountancy – MCQ and Online Tests – Unit 5 – Dissolution of a Partnership Firm

Question 1.
Which of the following is not transferred to Realisatsion Account ?
(a) Balance of Cash Account
(b) Balance of Reserves
(c) Balance of Profit & Loss Account
(d) All of the above

Answer

Answer: (d) All of the above

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Question 2.
There was an Unrecorded asset of ₹ 12,000 which was taken over by a partner at ₹ 10,500. Partner’s Capital Account will be debited by…….
(a) ₹ 12,000
(b) ₹ 10,500
(c) ₹ 1,500
(d) ₹ 32,500

Answer

Answer: (b) ₹ 10,500

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Question 3.
Which of the following is transferred to Realisation Account ?
(a) Balance of Profit Account
(b) Balance of Profit & Loss Account
(c) Amount realised on sale of assets
(d) Reserves

Answer

Answer: (c) Amount realised on sale of assets

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Question 4.
The accumulated profits and reserves are transferred to:
(a) Realisation Accounts
(b) Partners’ Capital Accounts
(c) Bank Account
(d) None of these

Answer

Answer: (b) Partners’ Capital Accounts

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Question 5.
At the time of dissolution of firm book value of assets is recorded in which side of the Realisation Account ?
(a) Debit Side
(b) Credit Side
(c) All of the above
(d) Liabilities Side

Answer

Answer: (a) Debit Side

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Question 6.
On dissolution, Goodwill Account is transferred to :
(a) In the Capital Accounts of Partners
(b) On the Credit side of Cash Account
(c) On the Debit side of Realisation Account
(d) On the Credit side of Realisation Account

Answer

Answer: (c) On the Debit side of Realisation Account

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Question 7.
After transferring liabilities like creditors and bills payable in the Realisation Account in the absence of any informations regarding their payment, such liabilities are treated as :
(a) Never paid
(b) Fully paid
(c) Partly paid
(d) None of these

Answer

Answer: (b) Fully paid

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Question 8.
In the event of dissolution of partnership firm, the provision for doubtful debts is transferred to :
(a) Realisation Account
(b) Partners’ Capital Accounts
(c) Sundry Debtors Account
(d) None of the above

Answer

Answer: (a) Realisation Account

---

Question 9.
Unrecorded liabilities when paid are shown in :
(a) Debit side of Realisation Account
(b) Debit side of Bank Account
(c) Credit side of Realisation Account
(d) Credit side of Bank Account

Answer

Answer: (a) Debit side of Realisation Account

---

Question 10.
On dissolution, if a partner undertakes to make payment of a liability of the firm, the account to be debited is:
(a) profit & Loss Account
(b) Realisation Account
(c) Partner’s Capital Account
(d) Cash Account

Answer

Answer: (b) Realisation Account

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Question 11.
On dissolution, when a partner takes over an asset……….is debited :
(a) Realisation Account
(b) Partner’s Capital Account
(c) Cash Account
(d) Asset Account

Answer

Answer: (b) Partner’s Capital Account

---

Question 12.
Payment of credit balance of Partners’ Capital Accounts at the time of dissolution of a firm is made to:
(a) Partners
(b) Firm
(c) Wife
(d) None of these

Answer

Answer: (a) Partners

---

Question 13.
At the dime of firm’s dissolution, Balance of General Reserve shown in the Balance Sheet is credited to :
(a) Realisation Account
(b) Creditors’ Account
(c) Partners’ Capital Accounts
(d) Profit & Loss Account

Answer

Answer: (c) Partners’ Capital Accounts

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Question 14.
On dissolution of a firm, Partner’s Loan Account is transferred to:
(a) Realisation Account
(b) Partner’s Capital Account
(c) Partner’s Current Account
(d) None of these

Answer

Answer: (d) None of these

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Question 15.
On dissolution of a firm Partner’s Loan A/c is transferred to:
(a) Realisation A/c
(b) Partners’ Capital A/cs
(c) Suspense A/c
(d) None of these

Answer

Answer: (d) None of these

---

Question 16.
At the time of dissolution of partnership firm, fictitions assets are transferred to :
(a) Capital Accounts of Partners
(b) Realisation Account
(c) Cash Account
(d) Partners’ Loan Account

Answer

Answer: (a) Capital Accounts of Partners

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Question 17.
On dissolution of a firm, a partner paid 1,500 Rs. for firm’s realisation expenses. Which account will be debited ?
(a) Cash Account
(b) Realisation Account
(c) Capital Account of the Partner
(d) Profit & Loss A/c

Answer

Answer: (b) Realisation Account

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Question 18.
Realisation expenses are recorded in which side of Realisation A/c:
(a) Liabilities
(b) Assets
(c) Credit
(d) Debit

Answer

Answer: (c) Credit

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Question 19.
On dissolution, goodwill account is transferred to :
(a) In the Capital Accounts of Partners
(b) In the Credit of Cash Accounts
(c) In the Debit of Realisation Account
(d) In the Credit of Realisation Account

Answer

Answer: (c) In the Debit of Realisation Account

---

Question 20.
Realisation Account is a :
(a) Personal A/c
(b) Nominal A/c
(c) Read A/c
(d) None of these

Answer

Answer: (b) Nominal A/c

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Question 21.
On taking responsibility of payment of realisation expenses by a partner, the account credited will be :
(a) Realisastion Account
(b) Cash Account
(c) Capital Account of the Partner
(d) None of the above

Answer

Answer: (c) Capital Account of the Partner

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Question 22.
On dissolution of the firm, Partners’ Capital Accounts are closed through :
(a) Realisation Account
(b) Drawings Account .
(c) Bank Account
(d) Loan Account

Answer

Answer: (c) Bank Account

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Question 23.
Sundry creditors amounted to ₹ 8,000. They were paid at a discount of 5 %. Realisation A/c will be debited by :
(a) ₹ 8,000
(b) ₹ 7,600
(c) ₹ 400
(d) ₹ 8,400

Answer

Answer: (b) ₹ 7,600

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Question 24.
When realisation expenses are paid by the firm on behalf of a partner, such expenses are debited to :
(a) Realisation Account
(b) Partners’ Capital Account
(c) Partner’s Loan Account
(d) None of these

Answer

Answer: (b) Partners’ Capital Account

---

Question 25.
Cash balance shown in the Balance Sheet is shown on dissolution of firm in :
(a) Realisation Account
(b) Cash Account
(c) Capital Account
(d) None of the Account

Answer

Answer: (b) Cash Account

---

Question 26.
On taking responsibility of payment of a liability of ₹ 20,000 by a partner, the account credited will be :
(a) Realisation Account
(b) Cash Account
(c) Capital Account of the Partner
(d) Liability Account

Answer

Answer: (c) Capital Account of the Partner

---

Question 27.
Expenses on dissolution of firm is called :
(a) Realisation Expenses
(b) Legal Expenses
(c) Loss Expenses
(d) None of these

Answer

Answer: (a) Realisation Expenses

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Question 28.
On disolution of firm, loss calculated in realisation account is debited/credited to which account ?
(a) Cash Account
(b) Partners’ Capital Accounts
(c) Realisation Account
(d) None of these

Answer

Answer: (b) Partners’ Capital Accounts

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Question 29.
Unrecorded assets when taken over by a partner are shown in:
(a) Debit side of Realisation A/c
(b) Debit side of Bank A/c
(c) Credit side of Realisation A/c
(d) Credit side of Bank A/c

Answer

Answer: (c) Credit side of Realisation A/c

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Question 30.
On dissolution of a firm, Bank overdraft is transferred to:
(a) Cash Account
(b) Bank Account
(c) Realisation Account
(d) Partners’ Capital Account

Answer

Answer: (c) Realisation Account

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CBSE Class 12 Accountancy - MCQ and Online Tests - Unit 4 - Reconstitution of Partnership Firm: Retirement / Death of a Partner

CBSE Class 12 Accountancy – MCQ and Online Tests – Unit 4 – Reconstitution of Partnership Firm: Retirement / Death of a Partner

Every year CBSE conducts board exams for 12th standard. These exams are very competitive to all the students. So our website provides online tests for all the 12th subjects. These tests are also very effective and useful for those who preparing for competitive exams like NEET, JEE, CA etc. It can boost their preparation level and confidence level by attempting these chapter wise online tests.

These online tests are based on latest CBSE Class 12 syllabus. While attempting these our students can identify the weak lessons and continuously practice those lessons for attaining high marks. It also helps to revise the NCERT textbooks thoroughly.

 

 

CBSE Class 12 Accountancy – MCQ and Online Tests – Unit 4 – Reconstitution of Partnership Firm: Retirement / Death of a Partner

Question 1.
In case of death of a partner, the whole amount standing to the credit of his capital account is transferred to :
(a) Capital Accounts of all partners
(b) Capital Accounts of remaining partners
(c) His Executor’s Account
(d) Account of the Government

Answer

Answer: (c) His Executor’s Account

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Question 2.
A, B and C are partners sharing profits and losses in the ratio of 3 : 2 :1. On 1.3.2016 C died. The average profits of the firm for last four years were ₹ 72,000 Books are closed on 31st December. C’s share of profit till the date of his death will be:
(a) ₹ 2,000
(b) ₹ 12,000
(c) ₹ 1,400
(d) ₹ 24,000

Answer

Answer: (a) ₹ 2,000

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Question 3.
The amount due to the deceased partner is paid to his……….
(a) Father
(b) Friend
(c) Wife
(d) Executors

Answer

Answer: (d) Executors

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Question 4.
B, C and D are partners sharing profit in the ratio 7:5:4. D died on 30th June, 2016 and profits for the year 2015-16 were ₹ 12,000. How much share in profits for the period 1st April, 2016 to 30th June, 2016 will be credited to D’s Account:
(a) ₹ 3,000
(b) ₹ 750
(c) Nil
(d) ₹ 1,000

Answer

Answer: (b) ₹ 750

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Question 5.
On the death of a partner in a firm payments are made to;
(a) Capital A/c
(b) Executor’s A/c
(c) Current A/c
(d) Loan A/c

Answer

Answer: (b) Executor’s A/c

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Question 6.
X, Y and Z share profits in the ratio of \(\frac{1}{2}: \frac{1}{3}: \frac{1}{6}, \mathbf{Z}\) dies. New ratio of X and Y will be :
(a) 3 : 2.
(b) 2 : 3
(c) 2 : 1
(d) None of these

Answer

Answer: (a) 3 : 2.

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Question 7.
Revaluation Account is prepared at the time of …………
(a) Admission of a partner
(b) Retirement of a partner
(c) Death of a partner
(d) All of the above

Answer

Answer: (d) All of the above

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Question 8.
The executors of deceased partner will be paid interest on the amount due from the date of death of the partner at:
(a) 5% p.a.
(b) 6% p.a.
(c) 7% p.a.
(d) 8% p.a.

Answer

Answer: (b) 6% p.a.

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Question 9.
In the event of death of a partner, the accumulated profits and losses are shared by the partners in their:
(a) Old Profit-sharing Ratio
(b) New Profit-sharing Ratio
(c) Capital Ratio
(d) None of these

Answer

Answer: (a) Old Profit-sharing Ratio

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Question 10.
On death of a partner, the remaining partner(s) who have gained due to change in profit-sharing ratio should compensate the:
(a) Deceased partner
(b) Remaining partners (who have sacrificed) as well as decreased partner
(c) Remaining partners (who have sacrificed)
(d) None of these

Answer

Answer: (a) Deceased partner

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Question 11.
A, B and C are partners sharing profits and losses in the ratio of 2 : 2 : 1. C died on 31st March, 2016. The profits of the financial year ending 31st March, 2016 is ₹ 64,000. The share of the deceased partner in the profits will be:
(a) ₹ 9,200
(b) ₹ 12,800
(c) ₹ 3,100
(d) ₹ 6,100

Answer

Answer: (b) ₹ 12,800

---

Question 12.
Joint Life Policy amount received by a firm is distributed in:
(a) Opening Capital Ratio
(b) Closing Capital Ratio
(c) Old Profit-sharing Ratio of Partners
(d) New Profit-sharing Ratio

Answer

Answer: (c) Old Profit-sharing Ratio of Partners

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Question 13.
A, B and C are partners sharing profits in the ratio of 3 : 2 : 1. They had a Joint Life Policy of ₹ 3,00,000. Surrender value of JLP in Balance Sheet is ₹ 90,000. C dies what is share of each partner in JLP ?
(a) ₹ 1,05,000 ; ₹ 70,000; ₹ 35,000
(b) ₹ 45,000 ; ₹ 30,000; ₹ 15,000
(c) ₹ 1,50,000 ; ₹ 1,00,000 ; ₹ 50,000
(d) ₹ 1,95,000 ; ₹ 1,30,000 ; ₹ 65,000

Answer

Answer: (c) ₹ 1,50,000 ; ₹ 1,00,000 ; ₹ 50,000

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Question 14.
JLP of the partners is a/an…………..account
(a) Nominal
(b) Personal
(c) Liability
(d) Asset

Answer

Answer: (d) Asset

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Question 15.
On the death of a partner, the amount of Joint Life Insurance Policy is credited to the Capital Accounts of:
(a) Only the deceased partner
(b) All partners including the deceased partner
(c) Remaining partners, in the new profit-sharing ratio
(d) Remaining partners, in their old profit-sharing ratio

Answer

Answer: (b) All partners including the deceased partner

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Question 16.
X, Y and Z are partners sharing profits in the ratio of 7 : 5 :4. On 30th June, 2015 Z died and profits for the year ending 31st March, 2016 were ₹ 2,40,000. How much share in profits for the period 1st April to 30th June, 2015 will be credited to Z’s account assuming the profit occurred evenly throughout the year ;
(a) ₹ 60,000
(b) ₹ 15,000
(c) ₹ 20,000
(d) Nil

Answer

Answer: (b) ₹ 15,000

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Question 17.
As per section 37 to the Indian Partnership Act, 1932, the executors would be entitled at their choice to interest calculated from the date of death till the date of payment on the final amount due to the deceased partner at………..percent per annum.
(a) 7
(b) 4
(c) 6
(d) 8

Answer

Answer: (c) 6

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Question 18.
X, Y and Z are the partners sharing profits in the ratio 2 : 1 : 1. Firm has a joint life policy of ₹ 1,20,000 and in the balance sheet it is appeaming at the surrender value, i.e., ₹ 20,000. On the death of X how this JLP will be distributed among partners:
(a) 50,000 : 25,000 : 25,000
(b) 60,000 : 30,000 : 30,000
(c) 40,000 : 35,000 : 25,000
(d) whole ₹ 1,20,000 to A

Answer

Answer: (b) 60,000 : 30,000 : 30,000

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Question 19.
A, B and C are partners sharing profits and losses in the ratio of 3 : 2 :1. C dies and goodwill of the firm is valued at ₹ 60,000. The amount payable to the executor’s of the deceased partner will be :
(a) ₹ 30,000
(b) ₹ 25,000
(c) ₹ 10,000
(d) ₹ 20,000

Answer

Answer: (c) ₹ 10,000

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Question 20.
On death of a partner, his excutor is paid the profits of
the deceased partner for the relevant period. This payment is recorded in Profit & Loss A/c :
(a) Adjustment
(b) Appropriation
(c) Suspense
(d) Reserve

Answer

Answer: (c) Suspense

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Question 21.
Which account is prepared at the time retirement or death of a partner to show the changes in the value of assets and liabilities:
(a) Revaluation A/c
(b) Realisation A/c
(c) Partner’s Capital A/c
(d) None of these

Answer

Answer: (a) Revaluation A/c

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Question 22.
What are the methods of calculating share of the deceased partner in the profit of the firm upto the date of death:
(a) On time basis
(b) On sales basis
(c) Both (a) and (b)
(d) None of these

Answer

Answer: (c) Both (a) and (b)

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Question 23.
M, L and A are partners sharing profits in the ratio of 9:4:3. They have taken a joint life policy of ₹ 96,000. A dies. What is the share of A in the JLP amount ?
(a) ₹ 18,000
(b) ₹ 24,000
(c) ₹ 54,000
(d) ₹ 20,000

Answer

Answer: (a) ₹ 18,000

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Question 24.
If three partners A, B & C are sharing profits as 5:3:2, then on the death of a partner A, how much B & C will pay to A’s executor on account of goodwill ? Good-will is to be calculated on the basis of 2 years purchase of last 3 years average profits. Profits for the last three years are 10,80,000 Rs. :
(a) ₹ 2,16,000 and ₹ 1,42,000
(b) ₹ 2,44,000 and ₹ 2,16,000
(c) ₹ 3,60,000 and ₹ 2,16,000
(d) ₹ 2,16,000 and ₹ 1,44,000

Answer

Answer: (d) ₹ 2,16,000 and ₹ 1,44,000

---

Question 25.
On the retirement of a partner any accumulated profit should be credited to the capital accounts of:
(a) All partners in old profit-sharing ratio
(b) Remaining partners in new profit-sharing ratio
(c) Retiring partner only in his share
(d) None of these

Answer

Answer: (a) All partners in old profit-sharing ratio

---

Question 26.
On the retirement of a partner, full amount of goodwill may be credited to the capital accounts of:
(a) Retiring partners
(b) Remaining partners
(c) All partners
(d) None of these

Answer

Answer: (c) All partners

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Question 27.
On retirement of a partner’s the amount of General Reserve is transferred to all partner’s capital account in:
(a) New Profit Sharing Ratio
(b) Capital Ratio
(c) Old Profit Sharing Ratio
(d) None of these

Answer

Answer: (c) Old Profit Sharing Ratio

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Question 28.
On the retirement of a partner, profit on revaluation of assets and liabilities should be credited to the Capital Accounts of:
(a) All partners in the old profit-sharing ratio
(b) The remaining partners in their old profit-sharing ratio
(c) The remaining partners in their new profit-sharing ratio
(d) None of these

Answer

Answer: (a) All partners in the old profit-sharing ratio

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Question 29.
Outgoing partner is compensated for parting with firm’s future profits in favour of remaining partners. The remaining partners contribute to such compensation in:
(a) Gaining Ratio
(b) Capital Ratio
(c) Sacrificing Ratio
(d) Profit-sharing Ratio

Answer

Answer: (a) Gaining Ratio

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Question 30.
X, Y and Z were partners sharing profits in the ratio of 5 : 3 : 2. Goodwill does not appear in the books but it is agreed to be worth 1,00,000 Rs.. X retires from the firm and Y and Z decide to share profits equally. X’s share of goodwill will be debited to Y’s and Z’s Capital A/cs in………ratio:
(a) \(\frac{1}{2}: \frac{1}{2}\)
(b) 2 : 3
(c) 3 : 2
(d) None of these

Answer

Answer: (b) 2 : 3

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Question 31.
Gaining ratio is calculated :
(a) At the time of admission of a new partner
(b) At the time of retirement of a partner
(c) On the dissolution of partnership firm
(d) None of these

Answer

Answer: (b) At the time of retirement of a partner

---

Question 32.
Joint life policy be taken by the firm on the lives of:
(a) All the partners jointly
(b) All the partners separately
(c) All employees of the firm
(d) Both (a) and (b)

Answer

Answer: (d) Both (a) and (b)

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Question 33.
How unrecorded assets are treated at the time of retriement of a partner ?
(a) Credited to Revaluation Account
(b) Credited to Capital Account of Retiring Partner
(c) Debited to Revaluation Account
(d) Credited to Partner’s Capital Accounts

Answer

Answer: (a) Credited to Revaluation Account

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Question 34.
The amount of General Reserve is transferred to all partner’s capital accounts in:
(a) New Profit-sharing Ratio
(b) Capital Ratio
(c) Old Profit-sharing Ratio
(d) None of these

Answer

Answer: (c) Old Profit-sharing Ratio

---

Question 35.
On retirement of a partner, the retiring Partner’s Capital Account will be credited with:
(a) His/her share of goodwill
(b) Goodwill of the firm
(c) Share of goodwill of remaining partners
(d) None of these

Answer

Answer: (a) His/her share of goodwill

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Question 36.
x,y are z are partners and share profits in the ratio of 5 : 3 : 2. y retires and x takes 1/10 from y and z takes 1/5 from y. The new profit sharing ratio will be :
(a) 7 : 13
(b) 13 : 7
(c) 3 : 2
(d) 1 : 1

Answer

Answer: (c) 3 : 2

---

Question 37.
On death of a partner, the firm gets for joint life policy taken for all partners.
(a) Policy amount
(b) Surrender value
(c) Policy amount of deceased partner
(d) Surrender value of all partners

Answer

Answer: (a) Policy amount

---

Question 38.
A, Band Care equal partners in a firm. B retires and the remaining partners decide to share profits of the new firm in the ratio of 5 : 4. Gaining ratio will be:
(a) 2 : 1
(b) 1 : 2
(c) 4 : 5
(d) 5 : 4

Answer

Answer: (a) 2 : 1

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Question 39.
The old profit-sharing ratio among Rajender, Satish and Tejpal were 2 : 2 : 1. The new profit-sharing ratio after Satish’s retirement is 3 : 2. The gaining ratio is :
(a) 3 : 2
(b) 2 : 1
(c) 1 : 1
(d) 2 : 3

Answer

Answer: (c) 1 : 1

---

Question 40.
A, B are C are sharing profits in the ratio of \(\frac{1}{2}: \frac{1}{3} \div \frac{1}{6}\) C retired. Gaining ratio will be :
(a) 2 : 1
(b) 2 : 3
(c) 3 : 2
(d) 1 : 2

Answer

Answer: (c) 3 : 2

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CBSE Class 12 Accountancy - MCQ and Online Tests - Unit 2 - Accounting for Partnership: Basic Concepts

CBSE Class 12 Accountancy – MCQ and Online Tests – Unit 2 – Accounting for Partnership: Basic Concepts

Every year CBSE conducts board exams for 12th standard. These exams are very competitive to all the students. So our website provides online tests for all the 12th subjects. These tests are also very effective and useful for those who preparing for competitive exams like NEET, JEE, CA etc. It can boost their preparation level and confidence level by attempting these chapter wise online tests.

These online tests are based on latest CBSE Class 12 syllabus. While attempting these our students can identify the weak lessons and continuously practice those lessons for attaining high marks. It also helps to revise the NCERT textbooks thoroughly.

 

CBSE Class 12 Accountancy – MCQ and Online Tests – Unit 2 – Accounting for Partnership: Basic Concepts

Question 1.
Calculate interest on drawings @ 12% p.a. for Gambhir if he withdrew 7 2,000 once at the beginning of each month:
(a) 7 1,560
(b) 7 1,500
(c) 7 1,200
(d) 7 1,000

Answer

Answer: (a) 7 1,560

---

Question 2.
Interest on advance given to the firm is :
(a) Ah appropriation
(b) A gain
(c) A charge
(d) None of these

Answer

Answer: (c) A charge

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Question 3.
Interest on drawings of the Partners is a :
(a) Loss to business
(b) Profit to business
(c) Profit to partners
(d) Loss to Bank

Answer

Answer: (b) Profit to business

---

Question 4.
In an Ordinary Partnership, maximum number of partners can be:
(a) 50
(b) 10
(c) 15
(d) 20

Answer

Answer: (a) 50

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Question 5.
The relation of partners with the firm is that of:
(a) An owner
(b) An Agent
(c) An owner and an agent
(d) Manager

Answer

Answer: (c) An owner and an agent

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Question 6.
The interest on partner’s drawings is debited to:
(a) Partner’s Capital A/c
(b) Profit and Loss A/c
(c) Drawings A/c
(d) P. & L. App. A/c

Answer

Answer: (a) Partner’s Capital A/c

---

Question 7.
In which year did the Partnership Act passed ?
(a) Year 1932
(b) Year 1956
(c) Year 1947
(d) Year 1952

Answer

Answer: (a) Year 1932

---

Question 8.
Interest on loan is :
(a) Operating Expense
(b) Direct Expense
(c) Indirect Expense
(d) All of these

Answer

Answer: (c) Indirect Expense

---

Question 9.
Partner’s salary is debited to :
(a) Trading Account
(b) Profit and Loss Account
(c) Profit & Loss Appropriation Account
(d) None of these

Answer

Answer: (c) Profit & Loss Appropriation Account

---

Question 10.
In the absence of partnership deed, interest on capital will be given to the partners at:
(b) 6% p.a.
(d) None of these
(b) Real Account
(d) None of these

Answer

Answer: (d) None of these

---

Question 11.
Partnership may be :
(a) Limited
(b) Unlimited
(c) At will
(d) All of these

Answer

Answer: (d) All of these

---

Question 12.
Partnership Deed is also called :
(a) Prospectus
(b) Articles of Association
(c) Principles of Partnership
(d) Articles of Partnership

Answer

Answer: (d) Articles of Partnership

---

Question 13.
Calculate interest on drawing @12% p.a. for Abhishek if he withdraw ₹ 2,000 once in month :
(a) ₹ 1,440
(b) ₹ 1,200
(c) ₹ 1,320
(d) ₹ 1,500

Answer

Answer: (a) ₹ 1,440

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Question 14.
The interest on partners’ Capital Accounts under fluctuating method is to be credited to:
(a) Profit & Loss A/c
(b) Interest A/c
(c) Partner’s Capital A/c
(d) None of these

Answer

Answer: (a) Profit & Loss A/c

---

Question 15.
Interest on Partner’s capital is :
(a) An expenditure
(b) An appropriation
(c) A gain
(d) None of these

Answer

Answer: (b) An appropriation

---

Question 16.
The interest on capital accounts of partners under fixed capital method is to be credited to:
(a) Partner’s Capital A/c
(b) Profit & Loss A/c
(c) Interest A/c
(d) Partner’s Current A/c

Answer

Answer: (d) Partner’s Current A/c

---

Question 17.
In the absence of partnership deed, the partner will be allowed interest on the amount advanced to the firm:
(a) @5%
(b) @6%
(c) @ 9%
(d) @8%

Answer

Answer: (b) @6%

---

Question 18.
Partners’ current accounts are opened when their capital is:
(a) Fixed
(b) Fluctuating
(c) Both (a) and (b)
(d) None of these

Answer

Answer: (a) Fixed

---

Question 19.
Features of a partnership firm are:
(a) Two or more persons
(b) Sharing profit and losses in the agreed ratio
(c) Business carried on by all or any of them acting for all
(d) All of the above

Answer

Answer: (d) All of the above

---

Question 20.
Which one is not the feature of partnership?
(a) Agreement
(b) Sharing of Profit
(c) Limited Liability
(d) Two or more than two persons

Answer

Answer: (c) Limited Liability

---

Question 21.
The Interest on partners’ Capital Accounts under fluctuating method is to be credited to:
(a) Profit & Loss A/c
(b) Interest A/c
(c) Partner’s Capital A/c
(d) None of these

Answer

Answer: (c) Partner’s Capital A/c

---

Question 22.
Interest on partner’s capital is calculated on:
(a) Opening Capital
(b) Closing Capital
(c) Average Capital
(d) None of these

Answer

Answer: (a) Opening Capital

---

Question 23.
What time would be taken into consideration if equal monthly amount is drawn as drawings at the beginning of each month ?
(a) 7 months
(b) 6 months
(c) 5 months
(d) 6.5 months

Answer

Answer: (d) 6.5 months

---

Question 24.
Preparation of partnership agreement in writing is :
(a) Compulsory
(b) Voluntary
(c) Partly Compulsory
(d) None of these

Answer

Answer: (b) Voluntary

---

Question 25.
The Current Account of the partners will always have:
(a) Debit balance
(b) Credit balance
(c) Either of the two
(d) None of these

Answer

Answer: (c) Either of the two

---

Question 26.
Interest payable on the capital of the partners is recorded in:
(a) Profit & Loss A/c
(b) Realisation A/c
(c) Profit & Loss Appropriation A/c
(d) None of these

Answer

Answer: (c) Profit & Loss Appropriation A/c

---

Question 27.
For the firm, interest on partner’s drawings is a/an :
(a) Expense
(b) Income
(c) Loss
(d) Gain

Answer

Answer: (b) Income

---

Question 28.
In the absence ofany agreement, the profits or losses of the firm are shared:
(a) Equally
(b) In Capital Ratio
(c) In Different Proportions
(d) None o these

Answer

Answer: (a) Equally

---

Question 29.
Liability of Partners is :
(a) Limited
(b) Unlimited
(c) Determined by partnerships Account
(d) None of these

Answer

Answer: (b) Unlimited

---

Question 30.
Fluctuating capital account is credited with :
(a) Interest on capital
(b) Profit of the year
(c) Remuneration of partners
(d) All of these

Answer

Answer: (d) All of these

---

Question 31.
In partnership firm profits and losses are shared :
(a) Equally
(b) In the Ratio of Capitals
(c) As per Agreement
(d) None of these

Answer

Answer: (c) As per Agreement

---

Question 32.
In the absence of an agreement, partners are entitled to:
(a) Salary
(b) Profit share in capital ratio
(c) Interest on loan and advances
(d) Commission

Answer

Answer: (c) Interest on loan and advances

---

Question 33.
Profit & Loss Appropriation Account is prepared to:
(a) Create Reserve Fund
(b) Find out Net Profit
(c) Find out Divisible Profit
(d) None of these

Answer

Answer: (c) Find out Divisible Profit

---

Question 34.
A draws ₹ 1,000 per month on the last day of every month. If the rate of interest is 5% p.a., then the total interest on drawings will be :
(a) ₹ 325
(b) ₹ 275
(c) ₹ 300
(d) ₹ 350

Answer

Answer: (b) ₹ 275

---

Question 35.
Which of the following is an appropriation of profit?
(a) Interest on Loan
(b) Interest on Capital
(c) Salary
(d) Rent

Answer

Answer: (b) Interest on Capital

---

 

 

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CBSE Class 12 Accountancy - MCQ and Online Tests - Unit 3 - Reconstitution of Partnership Firm: Admission of a Partner

CBSE Class 12 Accountancy – MCQ and Online Tests – Unit 3 – Reconstitution of Partnership Firm: Admission of a Partner 

Every year CBSE conducts board exams for 12th standard. These exams are very competitive to all the students. So our website provides online tests for all the 12th subjects. These tests are also very effective and useful for those who preparing for competitive exams like NEET, JEE, CA etc. It can boost their preparation level and confidence level by attempting these chapter wise online tests.

These online tests are based on latest CBSE Class 12 syllabus. While attempting these our students can identify the weak lessons and continuously practice those lessons for attaining high marks. It also helps to revise the NCERT textbooks thoroughly.

 

CBSE Class 12 Accountancy – MCQ and Online Tests – Unit 3 – Reconstitution of Partnership Firm: Admission of a Partner

Question 1.
A, B and C are partners in a firm. If D is admitted as a new partner, then:
(a) Old firm is dissolved
(b) Old firm and old partnership is dissolved
(c) Old Partnership is reconsitituted
(d) None of these

Answer

Answer: (c) Old Partnership is reconsitituted

---

Question 2.
A, Band Care three partners sharing profits and losses in the ratio of 4:3:2. D is admitted for 1/10 share, the new ratio will be :
(a) 10 : 7 : 7 :4
(b) 5 : 3 : 2 : 1
(c) 4 : 3 : 2 : 1
(d) None of these

Answer

Answer: (c) 4 : 3 : 2 : 1

---

Question 3.
In which ratio, the cash brought in for goodwill by the new partner is shared by the existing partners :
(a) Profit sharing ratio
(b) Capital ratio
(c) Sacrificing ratio
(d) None of these

Answer

Answer: (c) Sacrificing ratio

---

Question 4.
Share of goodwill brought by new partner in case is shared by old partners in :
(a) Sacrificing Ratio
(b) Old Ratio
(c) New Ratio
(d) Equal Ratio

Answer

Answer: (a) Sacrificing Ratio

---

Question 5.
Goodwill is nothing more than probability that the old customer will resort to the old place. This definition of goodwill was given by:
(a) Spicer and Pegler
(b) ICAI
(c) Lord Elton
(d) AICPA

Answer

Answer: (c) Lord Elton

---

Question 6.
Sacrificing ratio is ascertained at the time of:
(a) Death of a partner
(b) Retirement of a partner
(c) Admission of a partner
(d) None of these

Answer

Answer: (c) Admission of a partner

---

Question 7.
X and Y are partners sharing profits in the ratio of 1:1. They admit Z for 1/5 th share who contributed ₹25,000 for his share of goodwill. The total value of goodwill of the firm will be :
(a) ₹ 2,50,000
(b) ₹ 50,000
(c) ₹ 1,00,000
(d) ₹ 1,25,000

Answer

Answer: (c) ₹ 1,00,000

---

Question 8.
If at the time of admission of new partner, Profit and Loss Account balance appears in the books, it will the transferred to:
(a) Profit & Loss Appropriation A/c
(b) All Partners’ Capital A/cs
(c) Old Partners’ Capital A/cs
(d) Revaluation A/c

Answer

Answer: (c) Old Partners’ Capital A/cs

---

Question 9.
A and B are partners in a firm sharing profits in the ratio of 3:2. They admit C as a new partner for 1/3 rd share in the profits of the firm. The new profit sharing ratio of A, B and C would be :
(a) 3 : 2 : 1
(b) 3 : 2 : 2
(c) 3 : 2 : 3
(d) 6 : 4 : 5

Answer

Answer: (d) 6 : 4 : 5

---

Question 10.
State the ‘true’ statement:
(a) Profit & Loss Adjustment A/c is prepared for revaluated of assets and liabilities on the admission of a partner
(b) The new partner is liable for the past losses of the firm
(c) In case the new partner is unable to bring in cash for goodwill, Goodwill Account may be raised in the firm’s books as per AS-26
(d) When a partner is admitted, there is dissolution of firm

Answer

Answer: (a) Profit & Loss Adjustment A/c is prepared for revaluated of assets and liabilities on the admission of a partner

---

Question 11.
Balance sheet prepared after new partnership agreement, assets and liabilities are recorded at:
(a) Original Value
(b) Revalued Figure
(c) At Realisable Value
(d) Either of (a) or (b)

Answer

Answer: (b) Revalued Figure

---

Question 12.
Assets and Liabilities are shown at their revalued values in :
(a) New Balance Sheet
(b) Revaluation A/c
(c) All Partner’s Capital A/c’s
(d) Realisation A/c

Answer

Answer: (a) New Balance Sheet

---

Question 13.
X and Y share profits in the ratio of 3 : 2 Z was admitted as a partner who gets 1/5 share. Z acquires 3/20 from X and 1/20 from Y. The new profit sharing ratio will be :
(a) 9 : 7 : 4
(b) 8 : 8 : 4
(c) 6 : 10 : 4
(d) 10 : 6 :4

Answer

Answer: (a) 9 : 7 : 4

---

Question 14.
Excess of the credit side over the debit side of Revaluation account is:
(a) Profit
(b) Loss
(c) Gain
(d) Expense

Answer

Answer: (a) Profit

---

Question 15.
Which of the following assets is compulsorily revalued at the time of admission of a new partner :
(a) stock
(b) Fixed Assets
(c) Investment
(d) Goodwill

Answer

Answer: (d) Goodwill

---

Question 16.
A and B are partners. C is admitted with 1/5 share. C brings 7 1,20,000 as his share towards capital. The total net worth of the firm is :
(a) ₹ 1,00,000
(b) ₹ 4,00,000
(c) ₹ 1,20,000
(d) ₹ 6,00,000

Answer

Answer: (d) ₹ 6,00,000

---

Question 17.
The opening balance of Partner’s Capital Account is credited with:
(a) Interest on Capital
(b) Interest on Drawings
(c) Drawings
(d) Share in loss

Answer

Answer: (a) Interest on Capital

---

Question 18.
If the incoming partner brings the amount of goodwill in cash and also a balance exists in Goodwill A/c, then the Goodwill A/c is written off among the old partners:
(a) In new profit-sharing ratio
(b) In old profit-sharing ratio
(c) In sacrificing ratio
(d) In gaining ratio

Answer

Answer: (b) In old profit-sharing ratio

---

Question 19.
A and B share profits and losses in the ratio of 3 : 1.C is admitted into partnership for 1/4 share. The sacrificing ratio of A and B is :
(a) Equal
(b) 3 : 1
(c) 2 : 1
(d) 3 : 2

Answer

Answer: (b) 3 : 1

---

Question 20.
A and B share profits and losses in the ratio of 3:4. C was admitted for 1/5 th share. New profit sharing ratio will be:
(a) 3 : 4 : 1
(b) 12 : 16 : 7
(c) 16 : 12 : 7
(d) None of these

Answer

Answer: (b) 12 : 16 : 7

---

Question 21.
A and B are partners sharing profites in the ratio of 3 : 1. They admit C for 1/4 share in future profits. The new profit sharing ratio will be:
(a) A\(\frac {9}{16}\), B\(\frac {3}{16}\), C\(\frac {4}{16}\)
(b) A\(\frac {8}{16}\), B\(\frac {4}{16}\), C\(\frac {4}{16}\)
(c) A\(\frac {10}{10}\), B\(\frac {2}{16}\), C\(\frac {4}{16}\)
(d) A\(\frac {8}{16}\), B\(\frac {9}{16}\), C\(\frac {10}{16}\)

Answer

Answer: (a) A\(\frac {9}{16}\), B\(\frac {3}{16}\), C\(\frac {4}{16}\)

---

Question 22.
Goodwill is to be calculated at one and half year’ purchase of average profit of last 5 years. The firm earned profits during 3 years as ₹ 20,000 ₹ 18,000 and ₹ 9,000 and suffered losses of ₹ 2,000 and ₹5,000 in last 2 years. The amount of goodwill will be :
(a) ₹ 12,000
(b) ₹ 10,000
(c) ₹ 15,000
(d) None of these

Answer

Answer: (a) ₹ 12,000

---

Question 23.
Formula of Sacrificing ratio is:
(a) New Ratio – Old Ratio
(b) Old Ratio – New Ratio
(c) Gain Ratio – Sacrificing Ratio
(d) New Ratio – Sacrificing Ratio .

Answer

Answer: (b) Old Ratio – New Ratio

---

Question 24.
The accumulated profits and reserves are transferred to:
(a) Realisation A/c
(b) Partner’s Capital A/cs
(c) Bank A/c
(d) Savings A/c

Answer

Answer: (b) Partner’s Capital A/cs

---

Question 25.
Share of goodwill brought in cash by the new partner is called:
(a) Assets
(b) Profit
(c) Premium
(d) None of these

Answer

Answer: (c) Premium

---

Question 26.
A, B and C are equal partners. D is admitted to the firm for non-ourth share. D brings ₹ 20,000 as capital and ₹ 5,000 being half of the premium for goodwill. The value of goodwill of the firm is :
(a) ₹ 10,000
(b) ₹ 40,000
(c) ₹ 30,000
(d) None of these

Answer

Answer: (b) ₹ 40,000

---

Question 27.
The amount of goodwill is paid by new partner :
(a) for the payment of capital
(b) for sharing the profit
(c) for purchase of assets
(d) None of these

Answer

Answer: (b) for sharing the profit

---

Question 28.
Z is admitted in a firm for a 1/4 share in the profit for which he brings 7 30,000 for goodwill. It will be taken away by the old partners X and Y in :
(a) Old profit-sharing ratio
(b) New profit-sharing ratio
(c) Sacrificing ratio
(d) Capital ratio

Answer

Answer: (c) Sacrificing ratio

---

Question 29.
On the admission of a new partner, the decrease in the value of assets is debited to:
(a) Revaluation Account
(b) Assets Account
(c) Old Partners’ Capital Accounts
(d) None of these

Answer

Answer: (a) Revaluation Account

---

Question 30.
Profit or Loss on Revaluation is borne by:
(a) Old Partners
(b) New Partners
(c) All Partners
(d) Only Two Partners

Answer

Answer: (a) Old Partners

---

Question  31.
At the time of admission of a new partners general reserve appearning in the old Balance Sheet is transferred to:
(a) All Partner’s Capital Accounts
(b) New Partner’s Capital Account
(c) Old Partners’. Capital Accounts
(d) None of these

Answer

Answer: (c) Old Partners’. Capital Accounts

---

Question 32.
When the new partner pays for goodwill in cash, the amount should be debited in the firm’s book to:
(a) Goodwill Account
(b) Cash Account
(c) Capital Account of new partner
(d) None of these

Answer

Answer: (b) Cash Account

---

Question 33.
On the admission of a new partner, increase in the value of assets is debited to which account ?
(a) Revaluation Account
(b) Assets Account
(c) Old Partners’ Capital Accounts
(d) None of these

Answer

Answer: (b) Assets Account

---

Question 34.
The balance of Revaluation Account or Profit & Loss Adjustment Account is transferred to Old Partners’ Capital Accounts in their :
(a) Old profit-sharing ratio
(b) New profit-sharing ratio
(c) Equal ratio
(d) Capital ratio

Answer

Answer: (a) Old profit-sharing ratio

---

Question 35.
When there is no Goodwill Account in the books and goodwill is raised,…………….account will be debited :
(a) Partner’s Capital
(b) Goodwill
(c) Cash
(d) Reserve

Answer

Answer: (b) Goodwill

---

 

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CBSE Class 12 Accountancy - MCQ and Online Tests - Unit 1 - Accounting for Not for Profit Organisation

CBSE Class 12 Accountancy – MCQ and Online Tests – Unit 1 – Accounting for Not for Profit Organisation

Every year CBSE conducts board exams for 12th standard. These exams are very competitive to all the students. So our website provides online tests for all the 12th subjects. These tests are also very effective and useful for those who preparing for competitive exams like NEET, JEE, CA etc. It can boost their preparation level and confidence level by attempting these chapter wise online tests.

These online tests are based on latest CBSE Class 12 syllabus. While attempting these our students can identify the weak lessons and continuously practice those lessons for attaining high marks. It also helps to revise the NCERT textbooks thoroughly.

 

CBSE Class 12 Accountancy – MCQ and Online Tests – Unit 1 – Accounting for Not for Profit Organisation

Question 1.
Capital fUnd is calculated:
(a) Income-Expenditure
(b) Assets Liabilities
(c) Capital + Liabilities
(d) None of these

Answer

Answer: (b) Assets Liabilities

---

Question 2.
Property received as a result of the will of the deceased person is called:
(a) Legacy
(b) Honorarium
(c) Donation
(d) Subscription

Answer

Answer: (a) Legacy

---

Question 3.
Subscription redeved in advance during the current year is:
(a) An income
(b) An Asset
(c) A liability
(d) None of these

Answer

Answer: (c) A liability

---

Question 4.
Subscription received during the year 50,000 Rs. Subscriptions outstanding at the end of the year 8,000 Rs. Subscription outstanding at the beginning of the year 6,000 Rs. Net Income from subscription will be :
(a) 48,000 Rs.
(b) 64,000 Rs.
(c) 52,000 Rs.
(d) 36,000 Rs.

Answer

Answer: (c) 52,000 Rs.

---

Question 5.
Balance of Income and Expenditure Account shows:
(a) Cash in hand
(b) Capital Fund
(c) Net Profit
(d) Excess of Income over Expenditure or Vice Versa

Answer

Answer: (d) Excess of Income over Expenditure or Vice Versa

---

Question 6.
Receipts and Payments Account usually indicates:
(a) Surplus
(b) Capital Fund
(c) Debit Balance
(d) Credit Balance

Answer

Answer: (c) Debit Balance

---

Question 7.
Donation received for a special purpose:
(a) Should be credited to Income and Expenditure A/c
(b) Should be credited to a separate account and shown in the Balance Sheet
(c) Should be shown on the Assets side of the Balance Sheet
(d) None of these

Answer

Answer: (b) Should be credited to a separate account and shown in the Balance Sheet

---

Question 8.
Income and Expenditure Account generally indicates:
(a) Surplus/Deficit
(b) Cash Balance
(c) Capital Fund
(d) Net Profit/Loss

Answer

Answer: (a) Surplus/Deficit

---

Question 9.
In not-for-profit organisation, excess of expenditure over income is called :
(a) Loss
(b) Profit
(c) Deficit
(d) Surplus

Answer

Answer: (c) Deficit

---

Question 10.
Income and Expenditure Account is preparedly :
(a) Trending Organisation
(b) Non-trading Organisation
(c) Both (a) and (b)
(d) None of these

Answer

Answer: (b) Non-trading Organisation

---

Question 11.
Receipts and Payments A/c is a summary of:
(a) All Capital Receipts and Payments
(b) All Revenue Receipts and Payments
(c) All Revenue and Capital Receipts and Payments
(d) None of the above

Answer

Answer: (c) All Revenue and Capital Receipts and Payments

---

Question 12.
Sale of old newspapers is:
(a) Capital Receipt
(b) Revenue Receipt
(c) Asset
(d) Profit

Answer

Answer: (b) Revenue Receipt

---

Question 13.
Which of the following is a non-profitable organisation ?
(a) Jharkhand Academic Council
(b) Tata Steel
(c) Air India
(d) Reliance Co. Ltd.

Answer

Answer: (a) Jharkhand Academic Council

---

Question 14.
Income and expenses related to the prize fund is shown in:
(a) Income and Expenditure Account
(b) Assets side of the Balance Sheet
(c) Liabilities side of the Balance Sheet
(d) Cash Account

Answer

Answer: (a) Income and Expenditure Account

---

Question 15.
Subscription received during the year ₹ 1,80,000 Subscriptions outstanding at the end of the year ₹ 20,000 Subscriptions received in advance at the end of the year ₹ 10,000. The amount of subscription to be credited to Income and Expenditure Account will be:
(a) ₹ 2,10,000
(b) ₹ 1,90,000
(c) ₹ 1,70,000
(d) ₹ 2,00,000

Answer

Answer: (b) ₹ 1,90,000

---

Question 16.
Subscription received by a schoblfbr organising annual V function is treated as:
(a) Capital Receipt
(b) Revenue Receipt
(c) Asset
(d) Earned Income

Answer

Answer: (c) Asset

---

Question 17.
Which of the following is not a not-for-profit organisation:
(a) School
(b) Hospital
(c) Club
(d) Partnership Firm

Answer

Answer: (d) Partnership Firm

---

Question 18.
For a non-trading concern, honorarium paid is:
(a) An Income
(b) An Asset
(c) An Expense
(d) None of these

Answer

Answer: (c) An Expense

---

Question 19.
Out of the following items, which one is shown in the Receipts and Payments Account?
(a) Outstanding Salary
(b) Depreciation
(c) Life Membership Fees
(d) Accrued Subscription

Answer

Answer: (b) Depreciation

---

Question 20.
In case specific fund is maintained, the expenses exceeding the amount of the funds, should be recorded on:
(a) Liabilities side of the Balance Sheet
(b) Debit side of the Income and Expenditure Account
(c) Credit side of the Income and Expenditure Account
(d) Assets side of the Balance Sheet

Answer

Answer: (b) Debit side of the Income and Expenditure Account

---

Question 21.
In case specific fund is maintained, the expenses exceeding the amount of the fluids, should be recorded on:
(a) Liabilities side of the Balance Sheet
(b) Debit side the Income and Expenditure Account
(c) Credit side of the Income and Expenditure Account
(d) Assets side of the Balance Sheet

Answer

Answer: (b) Debit side the Income and Expenditure Account

---

Question 22.
Life Membership Fees received by a club is shown in :
(a) Income and Expenditure A/c
(b) Balance Sheet
(c) Receipts and Payments A/c
(d) None of these

Answer

Answer: (b) Balance Sheet

---

Question 23.
Outstanding subscription is a:
(a) Income
(b) Asset
(c) (a) and (b) both
(d) None of these

Answer

Answer: (c) (a) and (b) both

---

Question 24.
Income and Expenditure Account is:
(a) Personal Account
(b) Real Account
(c) Nominal Account
(d) None of these

Answer

Answer: (c) Nominal Account

---

Question 25.
Receipts and Payments Account is a :
(a) Personal Account
(b) Real Account
(c) Nominal Account
(d) None of these

Answer

Answer: (b) Real Account

---

Question 26.
Payment of honorarium to secretary is treated as :
(a) Capital expenditure
(b) Revenue expenditure
(c) An Income
(D/) None of these

Answer

Answer: (b) Revenue expenditure

---

Question 27.
Income and Expenditure Account is prepared :
(a) By Business Organisation
(b) By Industrial Organisation
(c) By Not-for-Profit Organisation
(d) By All Organisations

Answer

Answer: (c) By Not-for-Profit Organisation

---

Question 28.
Legacies should be treated as :
(a) A Liability
(b) A Revenue Receipt
(c) An Income
(d) None of these

Answer

Answer: (a) A Liability

---

Question 29.
All receipts from sale of consumable items are treated as:
(a) Capital Receipts
(b) Revenue Receipts
(c) Both (a) and (b)
(d) None of these

Answer

Answer: (b) Revenue Receipts

---

Question 30.
The excess of assets over liabilities in non-trading concerns is termed as:
(a) Capital Fund
(b) Capital
(c) Profit
(d) Net Profit

Answer

Answer: (a) Capital Fund

---

 

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CBSE Class 10 Maths - MCQ Questions and Online Tests - Unit 11 - Constructions

CBSE Class 10 Maths – MCQ and Online Tests – Unit 11 – Constructions

Every year CBSE conducts board exams for 10th standard. These exams are very competitive to all the students. So our website provides online tests for all the 10th subjects. These tests are also very effective and useful for those who preparing for competitive exams like NEET, JEE, CA etc. It can boost their preparation level and confidence level by attempting these chapter wise online tests.

These online tests are based on latest CBSE Class 10 syllabus. While attempting these our students can identify the weak lessons and continuously practice those lessons for attaining high marks. It also helps to revise the NCERT textbooks thoroughly.

 

CBSE Class 10 Maths – MCQ and Online Tests – Unit 11 – Constructions

Question 1.
To divide a line segment AB in the ratio p : q (p, q are positive integers), draw a ray AX so that ∠BAX is an acute angle and then mark points on ray AX at equal distances such that the minimum number of these points is
(a) greater of p and q
(b) p + q
(c) p + q – 1
(d) pq

Answer

Answer: (b) p + q

---

Question 2.
To draw a pair of tangents to a circle which are inclined to each other at an angle of 35°. It is required to draw tangents at the end points of those two radii of the circle, the angle between which is
(a) 105°
(b) 70°
(c) 140°
(d) 145°

Answer

Answer: (d) 145°

---

Question 3.
To divide a line segment AB in the ratio 5 : 7, first a ray AX is drawn so that ∠BAX is an acute angle and then at equal distances points are marked on the ray AX such that the minimum number of these points is
(a) 8
(b) 10
(c) 11
(d) 12

Answer

Answer: (d) 12

---

Question 4.
To divide a line segment AB in the ratio 4 : 7, ray AX is drawn first such that ∠BAX is an acute angle and then points A₁, A₂, A₃,……… are located at equal distances on the ray AX and the point B is joined to
(a) A₁₂
(b) A₁₁
(c) A₁₀
(d) A₉

Answer

Answer: (b) A₁₁

---

Question 5.
To divide a line segment AB in the ratio 5 : 6, draw a ray AX such that ∠BAX is an acute angle, then draw a ray B₄ parallel to AX and the points A₁, A₂, A₃, …….. and B₁, B₂, B₃,………. are located at equal distances on ray AX and B₄, respectively. Then the points joined are
(a) A₅ and B₆
(b) A₆ and B₅
(c) A₄ and B₅
(d) A₅ and B₄

Answer

Answer: (a) A₅ and B₆

---

Question 6.
To construct a triangle similar to a given ΔABC with its sides \(\frac{3}{7}\) of the corresponding sides of ΔABC, first draw a ray BX such that ∠CBX is an acute angle and X lies on the opposite side of A with respect to BC. Then locate points B₁, B₂, B₃, on BX at equal distances and next step is to join
(a) B₁₀ to C
(b) B₃ to C
(c) B₇ to C
(d) B₄ to C

Answer

Answer: (c) B₇ to C

---

Question 7.
To construct a triangle similar to a given ΔABC with its sides \(\frac{8}{5}\) of the corresponding sides of ΔABC draw a ray BX such that ∠CBX is an acute angle and X is on the opposite side of A with respect to BC. Then minimum number of points to be located at equal distances on ray BX is
(a) 5
(b) 8
(c) 13
(d) 3

Answer

Answer: (b) 8

---

Question 8.
To draw a pair of tangents to a circle which are inclined to each other at an angle of 60°, it is required to draw tangents at end points of those two radii of the circle, the angle between them should be
(a) 135°
(b) 90°
(c) 60°
(d) 120°

Answer

Answer: (d) 120°

---

 

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CBSE Class 10 Maths - MCQ Questions and Online Tests - Unit 12 - Areas Related to Circles

CBSE Class 10 Maths – MCQ and Online Tests – Unit 12 – Areas Related to Circles

Every year CBSE conducts board exams for 10th standard. These exams are very competitive to all the students. So our website provides online tests for all the 10th subjects. These tests are also very effective and useful for those who preparing for competitive exams like NEET, JEE, CA etc. It can boost their preparation level and confidence level by attempting these chapter wise online tests.

These online tests are based on latest CBSE Class 10 syllabus. While attempting these our students can identify the weak lessons and continuously practice those lessons for attaining high marks. It also helps to revise the NCERT textbooks thoroughly.

 

CBSE Class 10 Maths – MCQ and Online Tests – Unit 12 – Areas Related to Circles

Question 1.
Perimeter of a sector of a circle whose central angle is 90° and radius 7 cm is
(a) 35 cm
(b) 25 cm
(c) 77 cm
(d) 7 cm

Answer

Answer: (b) 25 cm

---

Question 2.
The area of a circle that can be inscribed in a square of side 10 cm is
(a) 40π cm²
(b) 30π cm²
(c) 100π cm²
(d) 25π cm²

Answer

Answer: (d) 25π cm²

---

Question 3.
The perimeter of a square circumscribing a circle of radius a units is
(a) 2 units
(b) 4α units
(c) 8α units
(d) 16α units

Answer

Answer: (c) 8α units

---

Question 4.
The perimeter of the sector with radius 10.5 cm and sector angle 60° is
(a) 32 cm
(b) 23 cm
(c) 41 cm
(d) 11 cm

Answer

Answer: (a) 32 cm

---

Question 5.
In a circle of diameter 42 cm, if an arc subtends an angle of 60° at the centre, where π = \(\frac{22}{7}\) then length of arc is
(a) 11 cm
(b) \(\frac{22}{7}\) cm
(c) 22 cm
(d) 44 cm

Answer

Answer: (c) 22 cm

---

Question 6.
The perimeter of a sector of radius 5.2 cm is 16.4 cm, the area of the sector is
(a) 31.2 cm²
(b) 15 cm²
(c) 15.6 cm²
(d) 16.6 cm²

Answer

Answer: (c) 15.6 cm²

---

Question 7.
If the perimeter of a semicircular protractor is 72 cm where π = \(\frac{22}{7}\), then the diameter of protractor is
(a) 14 cm
(b) 33 cm
(c) 28 cm
(d) 42 cm

Answer

Answer: (c) 28 cm

---

Question 8.
If the radius of a circle is doubled, its area becomes
(a) 2 times
(b) 4 times
(c) 8 times
(d) 16 times

Answer

Answer: (b) 4 times

---

Question 9.
If the sum of the circumferences of two circles with radii R₁ and R₂ is equal to circumference of a circle of radius R, then
(a) R₁ + R₂ = R
(b) R₁ + R₂ > R
(c) R₁ + R₂ < R
(d) Can’t say;

Answer

Answer: (a) R₁ + R₂ = R

---

Question 10.
The perimeter of a circular and square fields are equal. If the area of the square field is 484 m² then the diameter of the circular field is
(a) 14 m
(b) 21 m
(c) 28 m
(d) 7 m

Answer

Answer: (c) 28 m

---

Question 11.
The radius of sphere is r cm. It is divided into . two equal parts. The whole surface area of two parts will be
(a) 8πr² cm²
(b) 6πr² cm²
(c) 4πr² cm²
(d) 3πr² cm²

Answer

Answer: (b) 6πr² cm²

---

Question 12.
If the diameter of a semicircular protractor is 14 cm, then its perimeter is .
(a) 27 cm
(b) 36 cm
(c) 18 cm
(d) 9 cm

Answer

Answer: (b) 36 cm

---

Question 13.
A race track is in the form of a circular ring whose outer and inner circumferences are 396 m and 352 m respectively. The width of the track is
(a) 63 m
(b) 56 m
(c) 7 m
(d) 3.5 m

Answer

Answer: (c) 7 m

---

Question 14.
The area of the largest square that can be inscribed in a circle of radius 12 cm is
(a) 24 cm²
(b) 249 cm²
(c) 288 cm²
(d) 196√2 cm²

Answer

Answer: (c) 288 cm²

---

Question 15.
The area of the largest triangle that can be inscribed in a semicircle of radius r is
(a) r²
(b) 2r²
(c) r³
(d) 2r³

Answer

Answer: (a) r²

---

Question 16.
The area (in cm²) of the circle that can be inscribed in a square of side 8 cm is
(a) 64 π
(b) 16 π
(c) 8 π
(d) 32 π

Answer

Answer: (b) 16 π

---

Question 17.
If the perimeter of a circle is equal to that of a square, then the ratio of their areas is
(a) 22 : 7
(b) 14 : 11
(c) 7 : 22
(d) 11 : 14

Answer

Answer: (b) 14 : 11

---

Question 18.
The circumference of two concentric circles forming a ring are 88 cm and 66 cm. Taking π = \(\frac{22}{7}\), the width of the ring is
(a) 14 cm
(b) 7 cm
(c) \(\frac{7}{2}\) cm
(d) 21 cm

Answer

Answer: (c) \(\frac{7}{2}\) cm

---

Question 19.
A steel wire when bent in the form of a square encloses an area of 121 cm². If the same wire is bent in the form of a circle, then the circumference of the circle is
(a) 88 cm
(b) 44 cm
(c) 22 cm
(d) 11 cm

Answer

Answer: (b) 44 cm

---

Question 20.
The diameter of a circle whose area is equal to sum of the areas of the two circles of radii 40 cm and 9 cm is
(a) 41 cm
(b) 49 cm
(c) 82 cm
(d) 62 cm

Answer

Answer: (c) 82 cm

---

 

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CBSE Class 10 Maths - MCQ Questions and Online Tests - Unit 13 - Surface Areas and Volumes

CBSE Class 10 Maths – MCQ and Online Tests – Unit 13 – Surface Areas and Volumes

Every year CBSE conducts board exams for 10th standard. These exams are very competitive to all the students. So our website provides online tests for all the 10th subjects. These tests are also very effective and useful for those who preparing for competitive exams like NEET, JEE, CA etc. It can boost their preparation level and confidence level by attempting these chapter wise online tests.

These online tests are based on latest CBSE Class 10 syllabus. While attempting these our students can identify the weak lessons and continuously practice those lessons for attaining high marks. It also helps to revise the NCERT textbooks thoroughly.

 

CBSE Class 10 Maths – MCQ and Online Tests – Unit 13 – Surface Areas and Volumes

Question 1.
If the surface areas of two spheres are in ratio 16 : 9, then their volumes will be in the ratio:
(a) 27 : 64
(b) 64 : 27
(c) 4 : 3
(d) 3 : 4

Answer

Answer: (b) 64 : 27

---

Question 2.
A cylinder, a cone and a hemisphere are of equal base and have the same height. What is the ratio of their volumes?
(a) 3 : 1 : 2
(b) 3 : 2 : 1
(c) 1 : 2 : 3
(d) 1 : 3 : 2

Answer

Answer: (a) 3 : 1 : 2

---

Question 3.
If the area of three adjacent faces of cuboid are X, Y and Z respectively, then the volume of cuboid is:
(a) XYZ
(b) 3XYZ
(c) \(\sqrt{xyz}\)
(d) \(\sqrt{3xyz}\)

Answer

Answer: (c) \(\sqrt{xyz}\)

---

Question 4.
The volumes of two spheres are in the ratio 27 : 8. The ratio of their curved surface is:
(a) 9 : 4
(b) 4 : 9
(c) 3 : 2
(d) 2 : 3

Answer

Answer: (a) 9 : 4

---

Question 5.
The ratio of the volumes of two spheres is 8 : 27. If r and R are the radii of spheres respectively, then (R – r): r is:
(a) 1 : 2
(b) 1 : 3
(c) 2 : 3
(d) 4 : 9

Answer

Answer: (a) 1 : 2

---

Question 6.
The radii of two cylinders are in the ratio 2 : 3 and their heights are in the ratio 5 : 3. The ratio of their volumes is:
(a) 27 : 20
(b) 20 : 27
(c) 9 : 4
(d) 4 : 9

Answer

Answer: (b) 20 : 27

---

Question 7.
If the radius of base of a right circular cylinder is halved, keeping the height same, the ratio of the volume of the reduced cylinder to that of the original cylinder is:
(a) 2 : 3
(b) 3 : 4
(c) 1 : 4
(d) 4 : 1

Answer

Answer: (c) 1 : 4

---

Question 8.
If the volumes of a cube is 1728 cm³, the length of its edge is equal to:
(a) 7 cm
(b) 12 cm
(c) 18 cm
(d) 19 cm

Answer

Answer: (b) 12 cm

---

Question 9.
The volume (in cm³) of the largest right circular cone that can be cut off from a cube of edge 4.2 cm is: .
(a) 9.7
(b) 72.6
(c) 58.2
(d) 19.4

Answer

Answer: (d) 19.

---

Question 10.
The circumference of the edge of hemispherical bowl is 132 cm. When π is taken as \(\frac{22}{7}\), the capacity of bowl in cm³ is:
(a) 2772
(b) 924
(c) 19404
(d) 9702

Answer

Answer: (a) 2772

---

Question 11.
The surface areas of two spheres are in the ratio 1 : 2. The ratio of their volume is:
(a) √2 : 1
(b) 1 : 2√2
(c) 1 : 8
(d) 1 : 4

Answer

Answer: (b) 1 : 2√2

---

Question 12.
The radius of spherical balloon increases from 8 cm to 12 cm. The ratio of the surface areas of balloon in two cases is:
(a) 2 : 3
(b) 3 : 2
(c) 8 : 27
(d) 4 : 9

Answer

Answer: (d) 4 : 9

---

Question 13.
Two cubes each of volume 8 cm³ are joined end to end, then the surface area of the resulting cuboid is:
(a) 80 cm²
(b) 64 cm²
(c) 40 cm²
(d) 8 cm²

Answer

Answer: (c) 40 cm²

---

Question 14.
A cylindrical pencil sharpened at one edge is combination of:
(a) a cone and a cylinder
(b) frustum of a cone and cylinder
(c) a hemisphere and a cylinder
(d) four cylinders

Answer

Answer: (a) a cone and a cylinder

---

Question 15.
Taking π = \(\frac{22}{7}\), if surface area of a sphere is 616 cm², then its diameter is:
(a) 7 cm
(b) 14 cm
(c) 56 cm
(d) 28 cm

Answer

Answer: (b) 14 cm

---

Question 16.
The area of the square that can be inscribed in a circle of radius 8 cm is (in cm²):
(a) 256
(b) 128
(c) 64√2
(d) 64

Answer

Answer: (b) 128

---

Question 17.
The curved surface area of a right circular cone of height 15 cm and base diameter 16 cm² is:
(a) 60π cm²
(b) 68π cm²
(c) 1200π cm²
(d) 136π cm²

Answer

Answer: (d) 136π cm²

---

Question 18.
A shuttle cock used for playing badminton has the shape of a combination of:
(а) a cylinder and a sphere
(b) a cylinder and a hemisphere
(c) a cone and a sphere
(d) a frustum of a cone and a hemisphere

Answer

Answer: (d) a frustum of a cone and a hemisphere

---

Question 19.
The total surface area of a solid hemisphere of radius r is:
(a) 47πr²
(b) 2πr²
(c) \(\frac{4}{3}\)πr³
(d) 3πr²

Answer

Answer: (d) 3πr²

---

Question 20.
The radius of a wire is decreased to one third. If volume remains the same, the length will become:
(a) 3 times
(b) 6 times
(c) 9 times
(d) 27 times

Answer

Answer: (c) 9 times

---

Question 21.
The volume of a right circular cylinder is 345 cm³. Then, the volume of a right circular cone whose radius of the base and height is the same as of circular cylinder will be:
(a) 345 cm³
(b) 690 cm³
(c) 115 cm³
(d) 230 cm³

Answer

Answer: (c) 115 cm³

---

Question 22.
The slant height of a bucket is 26 cm. The diameter of upper and lower circular ends are 36 cm and 16 cm. then height of bucket is:
(a) 22 cm
(b) 24 cm
(c) 10 cm
(d) 25 cm

Answer

Answer: (b) 24 cm

---

Question 23.
The volume (in cm³) of the largest right circular cone that can be cut off from a cube of edge 4.2 cm is:
(a) 9.7
(b) 77.6
(c) 58.2
(d) 19.4

Answer

Answer: (d) 19.4

---

Question 24.
By melting a solid sphere of radius 5 cm a solid right circular cone of the same circular base radius is made. The height of cone is:
(a) 20 cm
(b) 10 cm
(c) 5 cm
(d) 12 cm

Answer

Answer: (a) 20 cm

---

Question 25.
A cylinder and a cone area of same base radius and of same height. The ratio of the volume of cylinder to that of cone is:
(a) 3 : 1
(b) 1 : 3
(c) 2 : 3
(d) 1 : 1

Answer

Answer: (a) 3 : 1

---

Question 26.
Eight solid sphere of same size are made by melting a solid metallic cylinder of base diameter 6 cm and height 32 cm. The diameter of each sphere is:
(a) 3 cm
(b) 6 cm
(c) 12 cm
(d) 8 cm

Answer

Answer: (b) 6 cm

---

Question 27.
The number of conical bottles of radius 2 cm and height 3.6 cm, required to empty the liquid from a cylindrical bottle of radius 6 cm and height 10 cm is:
(a) 100
(b) 9
(c) 75
(d) 20

Answer

Answer: (c) 75

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CBSE Class 10 Maths - MCQ Questions and Online Tests - Unit 14 - Statistics

CBSE Class 10 Maths – MCQ and Online Tests – Unit 14 – Statistics

Every year CBSE conducts board exams for 10th standard. These exams are very competitive to all the students. So our website provides online tests for all the 10th subjects. These tests are also very effective and useful for those who preparing for competitive exams like NEET, JEE, CA etc. It can boost their preparation level and confidence level by attempting these chapter wise online tests.

These online tests are based on latest CBSE Class 10 syllabus. While attempting these our students can identify the weak lessons and continuously practice those lessons for attaining high marks. It also helps to revise the NCERT textbooks thoroughly.

 

CBSE Class 10 Maths – MCQ and Online Tests – Unit 14 – Statistics

Question 1.
Cumulative frequency curve is also called
(a) histogram
(b) ogive
(c) bar graph
(d) median

Answer

Answer: (b) ogive

---

Question 2.
The relationship between mean, median and mode for a moderately skewed distribution is
(a) mode = median – 2 mean
(b) mode = 3 median – 2 mean
(c) mode = 2 median – 3 mean
(d) mode = median – mean

Answer

Answer: (b) mode = 3 median – 2 mean
Hint:
Mode = 3 median – 2 mean

---

Question 3.
The median of set of 9 distinct observations is 20.5. If each of the largest 4 observations of the set is increased by 2, then the median of the new set
(a) is increased by 2
(b) is decreased by 2
(c) is two times of the original number
(d) Remains the same as that of the original set.

Answer

Answer: (d) Remains the same as that of the original set.
Hint:
No. of observations = 9
∴ median = 5th observation
∵ The largest four observations are increased
∴ 5th observation remains unchanged.

---

Question 4.
Mode and mean of a data are 12k and 15A. Median of the data is
(a) 12k
(b) 14k
(c) 15k
(d) 16k

Answer

Answer: (b) 14k
Hint:
∵ Mode = 3 median – 2 mean
⇒ 12k = 3 median – 2 × 15k
⇒ 42k = 3 median
⇒ Median = 14k.

---

Question 5.
The times, in seconds, taken by 150 atheletes to run a 110 m hurdle race are tabulated below:

Class	Frequency
13.8 – 14.0	2
14.0 – 14.2	4
14.2 – 14.4	5
14.4 – 14.6	71
14.6 – 14.8	48
14.8 – 15.0	20

The number of atheletes who completed the race in less then 14.6 seconds is:
(a) 11
(b) 71
(c) 82
(d) 130

Answer

Answer: (c) 82

---

Question 6.
The abscissa of the point of intersection of the less than type and of the more than type cumulative frequency curves of a grouped data gives its
(a) mean
(b) median
(c) mode
(d) all the three above

Answer

Answer: (b) median

---

Question 7.
Mean of n numbers x₁, x₂, … x_n is m. If x_n is replaced by x, then new mean is
(a) m – x_n + x
(b) \(\frac{nm-x_n+x}{n}\)
(c) \(\frac{(n-1)m+x}{n}\)
(d) \(\frac{m-x_n+x}{n}\)

Answer

Answer: (b) \(\frac{nm-x_n+x}{n}\)
Hint:

---

Question 8.
While computing mean of grouped data, we assume that the frequencies are [NCERT Exemplar Problems]
(a) evenly distributed over all the classes
(b) centred at the classmarks of the classes
(c) centred at the upper limits of the classes
(d) centred at the lower limits of the classes

Answer

Answer: (b) centred at the classmarks of the classes

---

Question 9.
Mean of 100 items is 49. It was discovered that three items which should have been 60, 70, 80 were wrongly read as 40, 20, 50 respectively. The correct mean is
(a) 48
(b) 49
(c) 50
(d) 60

Answer

Answer: (c) 50
Hint:
Sum of 100 observations
= 100 × 49 = 4900
Correct sum
= 4900 – [40 + 20 + 50 ] + [60 + 70 + 80] = 5000
∴ Correct mean = \(\frac{5000}{100}\) = 50.

---

Question 10.
The times, in seconds, taken by 150 atheletes to run a 100 m hurdle race are tabulated below:

Class	Frequency
13.8-14	3
14 – 14.2	4
14.2 – 14.4	6
14.4 – 14.6	69
14.6 – 14.8	48
14.8 – 15.0	20

The number of atheletes who completed the race in less than 14.6 seconds is
(a) 13
(b) 69
(c) 82
(d) 130

Answer

Answer: (c) 82

---

Question 11.
For the following distribution

the number of students who got marks less than 30 is
(a) 13
(b) 25
(c) 10
(d) 12

Answer

Answer: (b) 25

---

Question 12.
In the given data:

C.I	Frequency
65-85	4
85 – 105	5
105 – 125	13
125 – 145	20
145 – 165	14
165 – 185	7
185 – 205	4

the difference of the upper limit of the median class and the lower limit of the modal class is
(a) 38
(b) 20
(c) 19
(d) 0

Answer

Answer: (b) 20

---

Question 13.
For the following distribution

Marks	No. of students
Less than 20	4
Less than 40	12
Less than 60	25
Less than 80	56
Less than 100	74
Less than 120	80

the modal class is
(a) 20 – 40
(b) 40 – 60
(c) 60 – 80
(d) 80 -100

Answer

Answer: (c) 60 – 80

---

Question 14.
For the following distribution

the sum of lower limits of the modal class and the median class is
(a) 20
(b) 30
(c) 40
(d) 50

Answer

Answer: (d) 50

---

Question 15.
While computing mean of grouped data, we assume that the frequencies are
(a) centred at the upper limits of the classes
(b) centred at the lower limits of the classes
(c) centred at the classmarks of the classes
(d) evenly distributed over all the classes

Answer

Answer: (c) centred at the classmarks of the classes

---

Question 16.
Which of the following can not be determined graphically?
(a) Mean
(b) Median
(c) Mode
(d) None of these

Answer

Answer: (a) Mean

---

Question 17.
Mode is the
(a) middle most frequent value
(b) least frequent value
(c) maximum frequent value
(d) none of these

Answer

Answer: (c) maximum frequent value

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