Chapter 2


অংশীদাৰী ব্য়ৱসায়ৰ হিচাপৰক্ষণ

(Accounting for Partnership)


1. Fill in the blanks with appropriate words from the brackets.

(i) Partnership arises from —. (Status / relationship)

Ans: relationship.


(ii) At least— partners are necessary for forming a partnership. (one / tow / three)

Ans: Tow.


(iii) The maximum number of partners in a general business is— (50 / 20)

Ans: 50.


(iv) The maximum number of partners in a bank business is —. (50 / 20)

Ans: 50.


(v) A partnership can be formed only for a— business. (legal / illegal)

Ans: legal.


(vi) The liability of partners is—. (limited / unlimited)

Ans: unlimited.


(vii) The business of the firm can be conducted even by— partners.(one /all)

Ans: one.


(viii) Profile and losses are shared— when there is on deed. (equally / in the ratio of capital).

Ans: Equally.


(ix) In the absence of a deed interest— paid on capital. (is / is not)

Ans: Is not.


(x) Where a partner is entitled to interest on capital subscribed by him, such interest will payable out of —. (profit / capital).

Ans: profit.


(xi) Interest on partner's capital is to be credited to— account. (Partner's Capital / profit & Loss / Interest).

Ans: Partner's Capital.


(xii) Partners are entitled to interest at — p.a. on the loans given by them to the firm. (5% / 6% / 9%)

Ans: 6%.


(xiii) A partner— entitled to salary if he works more than other. (is / is / is not)

Ans: is not.


(xiv) Partners' salaries are to be debited to— account. (Trading / profit & Loss / profit & Loss Appropriation)

Ans: Profit & Loss Appropriation.


(xv) For the firm interest on drawings is—. (income / expenses)

Ans: Income.


(xvi) Current accounts of the partners should be opened when the capital are—. (fixed / fluctuating)

Ans: Fixed.


Important Question Answer 

(For Paid User 300 for 1 Year)

Join our membership Plan 

(সকলো পাঠৰ Paid উত্তৰবোৰ চাব পাৰিব)










Type Nabajyoti Bora