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RASHTRA SHAKTI VIDYALAYA SR. SEC. SUMMER HOLIDAYS HOMEWORK 2017-18 CLASS XII COMMERCE ENGLISH 1. Prepare a presentation on “Invisible Man” either in PPT format or handwritten sheets. 2. Revise and practice the covered syllabus. 3. Newspaper headlines are not written as sentences, but they often contain subjects and verbs. Look at some examples of headlines. a. Then imagine that you have become great success at something. Write the headlines of some articles about yourself that might appear in the newspaper. Use Strong verbs in your headlines. 4. Compile your views on the following topics and write paragraphs in 150-200 words in respective English Note Books. I. Environmental Issue II. Women Empowerment III. Sports and Health IV. Youth and Politics V. Education System (Abolition of Exams and Homework ) VI. Ethics (Human Values) VII. Importance of Technology VIII. Stress Management IX. Time Management X. Fashion and youth ACCOUNTANCY CH-1 FUNDAMENTALS 1. A and B are partners. The net divisible profit as per Profit and Loss Appropriation Account is Rs. 2,50,000. The total interest on partner‟s drawing is Rs. 4,000. A‟s salary is Rs. 4,000 per quarter and B‟s salary is Rs. 40,000 per annum. Calculate the net profit/loss earned during the year. 1 2. G and L are partners in a firm sharing profits and losses in the ratio of 3:2 with a capitals of Rs. 10,00,000 and 5,00,000 respectively. As per the partnership deed, they are to be allowed interest on capital @ 8% p.a. the net profit for the year ended 31 st March, 2015 before providing for interest on capital amounted to Rs. 45,000. Show the distribution of profit. 3 3. Priya and Ruchi were partners in a firm sharing profits in the ratio of 7:5. Their respective fixed capitals were Priya Rs. 20,00,000 and Ruchi Rs. 14,00,000. The partnership deed provided for the following: (i) Interest on capital @ 12% p.a. (ii) Priya‟s salary Rs. 12,000 per month and Ruchi‟s salary Rs. 1,20,000 per year. The profit for the year ended 31 st March, 2016 was Rs. 10,08,000 which was distributed equally, without providing for the above. Pass an adjustment entry. 3 4. Ankur and Bobby were into the business of providing software solutions in India. They were sharing profits and losses in the ratio of 3:2. They admitted Rohit for a 1/5 share in the firm. Rohit, an alumni of IIT, Chennai would help them to expand their business to various South African countries where he had been working earlier. Rohit is guaranteed a minimum profit of Rs. 2,00,000 for the year. Any deficiency in Rohit‟s share is to be borne by Ankur and Bobby in the ratio of 4:1. Profits for the year were Rs. 6,00,000. Pass the necessary journal entries. 3 5. A, B, C and D are partners having capitals of 2,00,000; Rs. 1,00,000; Rs. 60,000 and Rs. 40,000 respectively. They share profits and losses in the 3:2:1:1. They have agreed upon the following terms: (i) Partners are entitled to interest on capital @ 7%.
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Page 1: RASHTRA SHAKTI VIDYALAYA SR. SEC. SUMMER HOLIDAYS HOMEWORK 2017-18 …rashtrashaktividyalaya.com/wp-content/uploads/2017/05/... · 2017-05-27 · RASHTRA SHAKTI VIDYALAYA SR. SEC.

RASHTRA SHAKTI VIDYALAYA SR. SEC. SUMMER HOLIDAYS HOMEWORK 2017-18

CLASS – XII COMMERCE ENGLISH

1. Prepare a presentation on “Invisible Man” either in PPT format or handwritten sheets. 2. Revise and practice the covered syllabus. 3. Newspaper headlines are not written as sentences, but they often contain subjects and verbs. Look at some

examples of headlines. a. Then imagine that you have become great success at something. Write the headlines of some

articles about yourself that might appear in the newspaper. Use Strong verbs in your headlines. 4. Compile your views on the following topics and write paragraphs in 150-200 words in respective English

Note Books. I. Environmental Issue

II. Women Empowerment III. Sports and Health IV. Youth and Politics V. Education System (Abolition of Exams and Homework )

VI. Ethics (Human Values) VII. Importance of Technology

VIII. Stress Management IX. Time Management X. Fashion and youth

ACCOUNTANCY CH-1 FUNDAMENTALS

1. A and B are partners. The net divisible profit as per Profit and Loss Appropriation Account is Rs. 2,50,000. The total interest on partner‟s drawing is Rs. 4,000. A‟s salary is Rs. 4,000 per quarter and B‟s salary is Rs. 40,000 per annum. Calculate the net profit/loss earned during the year. 1

2. G and L are partners in a firm sharing profits and losses in the ratio of 3:2 with a capitals of Rs. 10,00,000 and 5,00,000 respectively. As per the partnership deed, they are to be allowed interest on capital @ 8% p.a. the net profit for the year ended 31st March, 2015 before providing for interest on capital amounted to Rs. 45,000. Show the distribution of profit. 3

3. Priya and Ruchi were partners in a firm sharing profits in the ratio of 7:5. Their respective fixed capitals were Priya Rs. 20,00,000 and Ruchi Rs. 14,00,000. The partnership deed provided for the following: (i) Interest on capital @ 12% p.a. (ii) Priya‟s salary Rs. 12,000 per month and Ruchi‟s salary Rs. 1,20,000 per year. The

profit for the year ended 31st March, 2016 was Rs. 10,08,000 which was distributed equally, without providing for the above. Pass an adjustment entry. 3

4. Ankur and Bobby were into the business of providing software solutions in India. They were sharing profits and losses in the ratio of 3:2. They admitted Rohit for a 1/5 share in the firm. Rohit, an alumni of IIT, Chennai would help them to expand their business to various South African countries where he had been working earlier. Rohit is guaranteed a minimum profit of Rs. 2,00,000 for the year. Any deficiency in Rohit‟s share is to be borne by Ankur and Bobby in the ratio of 4:1. Profits for the year were Rs. 6,00,000. Pass the necessary journal entries. 3

5. A, B, C and D are partners having capitals of 2,00,000; Rs. 1,00,000; Rs. 60,000 and Rs. 40,000 respectively. They share profits and losses in the 3:2:1:1. They have agreed upon the following terms: (i) Partners are entitled to interest on capital @ 7%.

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(ii) A will get salary @ Rs. 1,000 per month. (iii) B‟s share of profits (including interest on capital) has been guaranteed to be not less

than Rs. 2,00,000. (iv) D‟s share of profits (excluding interest on capital) has been guaranteed by A to be

not less than 95,000. The profits for the year ended 31st March, 2015 were Rs. 6,70,000 before any appropriations. Prepare Profit and Loss Appropriation account. 4

6. A and B are partners in a firm with capitals of Rs. 50,000 and 30,000 respectively. Their accountant has left some entries and figures unposted. Profit and loss account, profit and loss appropriation account and partner‟s capital accounts are given below. You are required to complete the entries and figures: 6 Dr. Profit & Loss A/c Cr.

Particulars Amount Particulars Amount

To depreciation on furniture To bad debts A/c To manager‟s commission a/c (16,500*10/100) To ……………

1,000 500 1,500 …………

By Gross Profit b/d ………..

Profit and Loss Appropriation A/c

Particulars Amount Particulars Amount

To interest on capitals: A ……… B ……… To B‟s salary To profit transferred to Partner‟s capital a/c A 2,400 B 1,600

……….. 3,000 4,000

By profit and loss A/c 15,000

15,000 15,000

Partner‟s capital account

Particulars A B Particulars A B

To Drawings A/c To balance c/d

……. 51,400

……. 31,600

By ……………. By interest on capital A/c By B‟s salary a/c By Profit & Loss A/c

…….. 5,000 --------

………

…….. 3,000

………. ……….

57,400 37,600 57,400 37,600

7. A, B and C were partners in a firm having capitals of Rs. 50,000; 25,000 and 25,000

respectively. As per the provisions of partnership deed: (a) C was entitled for a salary of Rs. 5,000 p.a. (b) All the partners were entitled to interest on capital at 5% p.a. (c) Profits were to be shared in the ratio of capitals.

Net profits for the year ended 31st March, 2015 of Rs. 33,000 and 31st March, 2016 of Rs. 45,000, was divided equally without providing for the above. Pass an adjustment entry to rectify the above error. 6

8. A, B, C and D are partners having capitals of 2,00,000; Rs. 1,00,000; Rs. 60,000 and Rs. 40,000 respectively. They share profits and losses in the 3:2:1:1. They have agreed upon the following terms: 4

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(v) Partners are entitled to interest on capital @ 7%. (vi) A will get salary @ Rs. 1,000 per month. (vii) B‟s share of profits (including interest on capital) has been guaranteed to be not less

than Rs. 2,00,000. (viii) D‟s share of profits (excluding interest on capital) has been guaranteed by A to be

not less than 95,000. The profits for the year ended 31st March, 2015 were Rs. 6,70,000 before any appropriations. Prepare Profit and Loss Appropriation account. 4

9. Tannu and Manu are partners in a firm sharing profits and losses in the ratio of 2:1. Their capital accounts as on 1st April, 2011 stand at Rs. 70,000 and 30,000 respectively. The partners are allowed interest on capital @ 10% p.a. the drawings of the partners during the year ended 31st March, 2012 amounted to Rs. 4,800 and 3,600 respectively. Interest is charged on drawings at the rate of 10% p.a. Tannu has given a loan to the firm as on 1st November, 2011 of Rs. 20,000. The profit of the firm before above adjustments was Rs. 80,000. 10% of this profit is to be kept in a Reserve account. Current account balances on 1st April, 2011 were Tannu Rs. 5,000(cr.), Manu Rs. 23,000(Dr.). Prepare profit and Loss Appropriation Account and partners‟ Current accounts. 6

CH-2 VALUATION OF GOODWILL

1. A firm‟s average profits are Rs. 7,00,000. It includes an abnormal profit of Rs. 50,000. Capital invested in the business is Rs. 55,00,000 and the normal rate of return is 10%. Calculate goodwill at four times the super profit. 3

2. A firm earned profits of Rs. 80,000, Rs. 1,00,000, Rs. 1,20,000 and 1,80,000 during 2010-11, 2011-12, 2012-13 and 2013-14 respectively. The firm has capital investment of Rs. 5,00,000. A fair rate of return on investment is 15% p.a. calculate goodwill of the firm based on three years‟ purchase of average super profits of last four years. 3

3. A business has earned average profits of Rs. 1,00,000 during the last few years and the normal rate of return in similar business is 10%. Find out the value of goodwill by: 4 (i) Capitalization of super profit method and (ii) Super profit method if the goodwill is valued at 3 year‟s purchase of super profit.

The assets of the business were Rs. 10,00,000 and its external liabilities Rs. 1,80,000.

4. The capital of the firm of Anu and Benu is Rs. 1,00,000 and the market rate of interest is 15%. Annual salary to partners is Rs. 30,000; Rs. 36,000 and Rs. 42,000. Goodwill is to be valued at 2 years purchase of the last 3 years‟ average super profits. Calculate the goodwill of the firm. 4

5. A partnership firm earned net profit during the last four years as follows: years net profit 2011-12 1,50,000 2012-13 2,30,000 2013-14 2,70,000 2014-15 3,50,000 The capital employed in the firm throughout the above mentioned period has been Rs. 5,00,000. Having regard to the risk involved, 20% is considered to be affair return on the capital. The remuneration of all the partners during this period is estimated to be Rs. 1,20,000 per annum. Calculate the value of goodwill on the basis of (i) three years‟ purchase of super profits earned on average basis during the above mentioned period and (ii) by Capitalization method. 4

6. Calculate goodwill of a firm on the basis of three years‟ purchase of the weighted average profits of last four years. The profit of the last four years were:2003 Rs. 20,200; 2004 Rs. 24,800; 2005 Rs. 20,000 and 2006 Rs 30,000. The weights assigned to each year are 1,2,3,4. You are supplied the following information:

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1. On September 1, 2005 a major plant repair was undertaken for Rs. 6,000, which was charged to revenue. The said sum is to be capitalised for goodwill calculation subject to adjustment of depreciation of 10% p.a. on reducing balance method.

2. The closing stock for the year 2004 was overvalued by Rs. 2,400. 3. To cover management cost an annual charge of Rs. 4,800 should be made for purpose

of goodwill valuation. 6 CH-3 CHANGE IN PROFIT SHARING RATIO AMONG EXISTING PARTNERS

1. A, B and C were partners sharing profits in the ratio of 5:3:2. From 1st April, 2014, they decided to share the profits equally. For this purpose, the goodwill of the firm was valued at Rs. 2,40,000. Pass the necessary journal entry for the treatment of goodwill on the change in profit sharing ratio. 1

2. A and B sharing profits and losses in the ratio of 2:3, decided to share future profits and losses equally with effect from 1st April, 2008. An extract of their Balance Sheet as at 31st March, 2008 is as follows: 3

Liabilities Amount (Rs.)

Workmen compensation reserve

40,000

Show the accounting treatment under the following alternative cases: Case (i) if there is no other information. Case (ii) if a claim on account of workmen‟s compensation is estimated at Rs. 25,000.

3. X, Y and Z were sharing profits and losses in the ratio of 5:3:2. They decided to share future profits and losses in the ratio of 2:3:5 with effect from 1.4.2007. they decided to record the effect of the following without effecting their book values:- 3 (i) Profit and Loss Account Rs. 24,000 (ii) Advertisement Suspense Account Rs. 12,000. Pass the necessary adjusting entry.

a. A and B were partners in a firm sharing profits in the ratio of 3:1. With effect from 1st January, 2003 they agreed to share profits in the ratio of 2:1. For this purpose the goodwill of the firm was valued at Rs. 50,000. General reserves appear in the books at Rs. 40,000. Partners neither want to show goodwill in the books nor want to distribute the reserves. You are required to record the change by passing a single journal entry. 4

The balance sheet of Sunny, arvinder and Yash was as follows on 31st march, 2016;

Liabilities Amount Assets Amount

Sundry creditors Outstanding expenses General reserve Capital Accounts: Sunny 2,00,000 Arvinder 1,50,000 Yash 1,00,000

25,000 2,500 37,500 4,50,000

Cash at bank Sundry debtors Stock Furniture Plant and machinery

20,000 1,05,000 1,50,000 30,000 2,10,000

5,15,000 5,15,000

It was decided that with effect from 1st April, 2016 the profit sharing ratio will be 4:3:2.

For this purpose, the following revaluation were made: (i) Furniture to be taken at 80% of its value. (ii) Stock to be appreciated by 20%. (iii) Plant and machinery be valued at Rs. 2,00,000. (iv) Create provision for doubtful debts for Rs. 5,000 on debtors. (v) Outstanding expenses to be increased by Rs. 1,500. Partners agreed that altered values are not to be recorded in the books and they also do not want to distribute General reserve. Also enumerate any two values by partnership business, pass a single entry to give the effect to the above agreement and prepare the revised balance sheet. 6

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b. Priyanka and Dipti are partners in a firm sharing profits equally. After few days Priyanka shared her concern with Dipti stating she is comparatively spending more time in business than Dipti. So, either Dipti should invest more capital without interest or she should change the profit sharing ratio in 3:1. Dipti agreed to change the profit sharing ratio to 3:1. On the date of the change in the profit sharing ratio, there appeared General Reserve of Rs. 60,000; Advertisement suspense A/c of Rs. 50,000; stock is valued as Rs. 7,000 more and a provision for doubtful debts to be created at Rs. 2,000 (there is an existing provision of Rs. 1,500), Investment found to be undervalued by Rs. 3,000.

Pass the necessary journal entry for the above if it is decided not to alter the values of assets or liabilities and General Reserve and Advertisement suspense will also appear at their book value. 4

c. A,B and C sharing profits & losses in the ratio of 4:3:2, decide to share profits & losses in the ratio of 2:3:4 with effect from 1st April, 2008. Following is an extract of their Balance Sheet as at 31st March, 2008:-

Liabilities Amount Assets Amount

Investment fluctuation reserve 54,000 Investment (at cost) 6,00,000

Show the accounting treatment under the following alternative cases: Case (i) If there is no other information. Case (ii)_if the market value of Investment is Rs. 6,00,000. Case (iii) If the market value of Investment is Rs. 5,91,000.

4. Shaker, Babita and Vishal are partners in a firm in the ratio of 5:4:2. On 1st April, 2004 they decided to share profits in the future in the ratio of 4:3:2. On this date general reserve was Rrs. 34,900 and loss on revaluation of assets and liabilities was Rs. 5,200. It was decided that adjustment should be made without altering the figures of assets and liabilities in the Balance Sheet. Make adjustment by a single journal entry.

ASSIGNMENT-4 ADMISSION OF A PARTNER

1. X and Y are partners sharing profits and losses in the ratio of 2:3. They admit Z as a new partner who gets 1/4th share. Calculate the new profit sharing ratio if Z acquires 1/12th from X and 2/12th from Y. 3

2. A and B carrying on business as partners used to share profits and losses thus; A 4/7ths and 3/7ths and goodwill appeared in the books of the firm at Rs. 2,80,000 when C was admitted as a partner having 1/7th share in profits and losses. C was asked to pay a premium of Rs. 75,000 for goodwill, and the profit-sharing ratio as between A and B remained unchanged. Show entries in journal of the firm. 3

3. Aditya and Balaln are partners sharing profits and losses in 3:2 ratio. They admitted Chetan ¼ share in profits. The new profit sharing ratio agreed was 2:1:1. Chetan brought Rs. 50,000 for his capital. His share of goodwill was at Rs. 15,000. Chetan could bring only Rs. 10000 out of his share of goodwill. Record the journal entries in the books of the firm. 3

4. X and Y were partners sharing profits in the ratio of 1:2. Their Balance sheet as at 31st March, 2010 was as follows: 8

Liabilities Amount Assets Amount

Creditors Outstanding expenses Capital : X 3,00,000 Y 6,00,000

72,000 8,000 9,00,000

Cash Debtors 80,000 Less: provision for bad debts 1,000 Stock Furniture Plant Patents

40,000 79,000 2,40,000 60,000 5,44,000 16,000

9,80,000 9,80,000

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They agreed to admit Z for 1/5th share from 1st April, 2010 on the following terms: (i) Goodwill of the firm was valued at Rs. 1,20,000 and Z to bring in his share of

premium for goodwill in cash. (ii) Provision for bad debts be raised by RS. 3,000. (iii) Patents are valueless. (iv) Stock be reduced by 10%. (v) Outstanding expenses be increased by Rs. 12,000. (vi) Z to bring in Capital equal to 1/5th of the combined capital of X and Y . Prepare Revaluation Account, Partner‟s Capital Accounts and Balance Sheet.

5. X and Y are in partnership, sharing profits in the ratio of 5:3 respectively. Their balance sheet is as follows: 8

Liabilities Amount Assets Amount

Creditors Workmen‟s Compensation fund Z‟s Loan Capital A/cs : X Y

28,000 12,000 30,000 50,000 40,000

Cash at Bank Debtors 40,000 Less:Provision 1,800 Stock Investment Goodwill Plant

15,800 38,200 56,000 10,000 10,000 30,000

1,60,000 1,60,000

Z is admitted into partnership on the following terms: (i) The new profit sharing ratio will be 4:3:2 between X, Y and Z respectively. (ii) Z‟ loan should be treated as his capital. (iii) Goodwill of the firm is valued at Rs. 27,000. (iv) Rs. 8,000 of investments were to be taken over by X and Y in their profit sharing

ratio. (v) Stock be reduced by 10%. (vi) Provision for doubtful debts should be @ 5% on debtors and a provision for discount

on debtors @ 2% should also be made. (vii) The liability of Workmen‟s Compensation Reserve was determined to be Rs. 15,000. (viii) X is to withdraw Rs. 6,000 in cash.

Give journal entries to record the above and prepare balance sheet of new firm.

6. A and B are partners sharing profits and losses in the ratio of 3:2. Their Balance Sheet as at 31st March, 2014 stood as under: 8

Liabilities Amount Assets Amount

Capitals :- A B General Reserve Bank loan Creditors

70,000 60,000 20,000 18,000 72,000

Machinery Furniture Investment Stock Debtors 38,000 Less: provision 4,000 Cash

66,000 30,000 40,000 46,000 34,000 24,000

2,40,000 2,40,000

On 1st April, 2012 they admitted C for 25% share in profits on following terms: (i) C brings in capital proportionate to his share after all adjustments and Rs. 8,000 for

goodwill out of his share of Rs. 14,000. (ii) Depreciate furniture by 10%. (iii) Half of Investments were to be taken over by A and B in their profit sharing ratio and

remaining valued at Rs. 26,000. (iv) New ratio will be 3:3:2.

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Prepare Revaluation Account, Capital Accounts and Balance Sheet after C‟s admission.

7. Raghu and Rishu are partners sharing profits in the ratio of 3:2. Their Balance sheet as at 31st March, 2009 was as follows:-

Liabilities Amount Assets Amount

Creditors Employees provident fund Investment fluctuation Reserve Capital A/cs: Raghu Rishu

86,000 10,000 4,000 1,19,000 1,12,000

Cash in hand Debtors 42,000 Less : provision 7,000 Investment Building Plant and machinery

77,000 35,000 21,000 98,000 1,00,000

3,31,000 3,31,000

Rishabh was admitted on that date for 1/4th share of profit of the following terms: (a) Rishabh will bring Rs. 50,000 as his capital. (b) Goodwill of the firm is valued at Rs. 42,000 and Rishabh will bring his goodwill in cash. (c) Building were appreciated by 20%. (d) All Debtors were good. (e) There was a liability of Rs. 10,800 included in creditors which was not likely to arise . (f) New profit sharing ratio will be 2:1:1. (g) Capital of Raghu and Rishu will be adjusted on the basis of Rishabh‟s share of capital

and any excess or deficiency will be made by withdrawing or bringing in cash by the concerned partners as the case may be. Prepare Revaluation Account, Partners‟ capital account and balance sheet of the new firm. 8

CH-5 RETIREMENT AND DEATH OF A PARTNER 1. Ram, Mohan and Sohan were partners sharing profits in the ratio of 1/5, 1/3 and 7/15

respectively. Sohan retires and his share was taken up by Ram and Mohan in the ratio of 3:2. Find out new ratio. 2

2. A,B and C are partners sharing profits in the ratio of 3:2:1. B retired and the goodwill of the firm was valued at Rs. 10,800. No goodwill appears as yet in the books of the firm. A and C decide to share profits in future in the ratio of 5:3. Pass journal entries. 2

3. A, B and C were partners sharing profits in the ratio of 6:4:5. Their capitals were A Rs. 1,00,000, B Rs. 80,000 and C 60,000. B retired from the firm and the new profit-sharing ratio between A and C was decided as 11:4. On B‟s retirement. On B‟s retirement, the goodwill of the firm was valued at Rs. 1,80,000. Pass necessary Journal entry for the treatment of goodwill on B‟s retirement. Identify the value being highlighted in this case. 4

4. Arun, Varun and Karan were partners sharing profits in the ratio of 4:3:3. On 31-3-2014, their balance sheet was as follows:

Liabilities Amount Assets Amount

Creditors Bills payable Karan‟s Loan Capitals: Karan Varun

17,000 12,000 28,000 70,000 68,000

Cash Debtors Bills receivables Furniture Machinery Karan‟s capital

8,000 13,000 9,000 27,000 1,25,000 13,000

1,95,000 1,95,000

On 30.9.2014, karan died. The partnership deed provided for the following to the executors of the deceased partner:

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(a) His share of the goodwill of the firm calculated on the basis of three years‟ purchase of the average profits of the last four years .the profits of the last four years were Rs. 1,90,000; 1,70,000; 1,80,000 and 1,60,000 respectively.

(b) His share in the profits of the firm till the date of his death calculated on the basis of the average

(c) Interest @ 8% p.a. on the credit balance, if any, in his capital account. (d) Interest on his loan @ 12% p.a.

Prepare Karan‟s Capital Account to be presented to his executors, assuming that his loan and interest on loan were transferred to his capital account. 4

5. Naresh, David and Aslam are partners sharing profits in the ratio of 5:3:7. On 1st April, 2015, Naresh gave a notice to retire from the firm. David and Aslam decided to share future profits in the ratio of 2:3. The adjusted Capital Accounts of David and Aslam show a balance of Rs. 33,000 and Rs. 70,500 respectively. The total amount to be paid to Naresh is Rs. 90,500. This amount is to be paid by David and Aslam in such a way that their capitals become proportionate to their New Profit sharing ratio. 4

6. On March, 31, 2013, the balance sheet of Pawan, Qatir and Ram, who were sharing profits

in proportion to their capital stood as follows: BALANCE SHEET

As at March 31, 2013

Liabilities Amount Assets Amount

Bills payable Creditors General reserve Capitals Pawan Qatir Ram Employees P.F.

8,000 12,000 6,000 30,000 30,000 15,000 17,000

Land and building Cash at bank Debtors 10,000 Less: provision for doubtful debts 200 Stock Machinery Profit and loss

50,000 30,000 9,800 14,000 8,200 6,000

1,18,000 1,18,000

Qatir retires and the following adjustments of the assets and liabilities have been agreed upon before the ascertainment of the amount payable to Qatir: (i) That out of the amount of insurance which was debited entirely to profit and liss

account, Rs. 1,292 be carried forward as unexpired insurance. (ii) That the land and building be appreciated by 10%. (iii) That the provision for doubtful debts be brought upto 5% on debtors. (iv) That machinery be depreciated by 6%. (v) That a provision of 1,500 be made in respect of any outstanding bill for printing and

stationery. (vi) That the goodwill of the firm will be valued at Rs. 18,000. (vii) That the entire capital of the firm as newly constituted be fixed at Rs. 60,000

between Pawan and Ram in the proportion of three-fourth and one fourth after passing entries in their account for adjustments i.e. actual cash to be paid off or to be brought in by the continuing partners as the case may be.

(viii) That Qatir be paid Rs. 5,000 in cash and balance be transferred to his loan account payable in two equal annual instalments alongwith interest @ 8% p.a. Prepare necessary accounts and the balance sheet. Also prepare Qatir‟s loan account till it is finally settled. 8

7. Anil, Bhanu and Chandu were parters in a firm sharing profits in 5:3:2. On 31st March, 2015, their Balance Sheet was as under: 6

Liabilities Amount Assets Amount

Creditors Bank overdraft Reserve fund

91,000 1,00,000 6,000

Buildings Machinery Stock

2,00,000 30,000 10,000

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Capital A/cs: Anil 30,000 Bhanu 25,000 Chandu15,000

70,000

Patents Debtors Cash

11,000 8,000 8,000

2,67,000 2,67,000

Anil died on 1st October, 2015. It was agreed between his executors and the remaining partners that:

(a) Goodwill to be valued at 2 ½ years‟ purchase of the average profit of the previous four years which were : year 2011-12 Rs. 13,000; year 2012-13 Rs. 12,000; year 2013-14 Rs. 20,000; year 2014-15: Rs. 15,000.

(b) Patents be valued at 8,000; Machinery at Rs. 28,000; and building at Rs. 2,50,000. (c) Profit for the year 2015-16 be taken as having accrued at the same rate as that of the

previous year. (d) Interest on capital be provided at 10% p.a. (e) Half of the amount due to Anil be paid immediately.

Prepare Anil‟s Capital Account and Anil‟s Executors Account as on 1st October, 2015.

8. Following is the Balance Sheet of Kusum, Sneh and Usha as on 31st March, 2015, who have agreed to share profits and losses in proportion of their capitals: 8

Liabilities Amount Assets Amount

Capitals A/cs Kusum 4,00,000 Sneh 6,00,000 Usha 4,00,000 Employees provident fund Workmen compensation fund Sundry creditors

14,00,000 70,000 30,000 1,00,000

Land and building Machinery Closing stock Debtors 2,20,000 Less: provision 20,000 Cash at bank

4,00,000 6,00,000 2,00,000 2,00,000 2,00,000

16,00,000 16,00,000

On 31st March, 2015, Kusum desired to retired from the firm and the remaining partners decided to carry on the business. It was agreed to revalue the assets and reassess the liabilities on that date, on the following basis: (i) Land and building to be appreciated by 30%. (ii) Machinery be depreciated by 30%. (iii) There were bad debts of Rs. 35,000. (iv) The claim on account of workmen compensation was estimated at Rs.

15,000. (v) Goodwill of the firm was valued at Rs. 2,80,000 and Kusum‟s shareof goodwill

was adjusted against the capital accounts of the continuing partners. Sneh and Usha who have to share future profits in the ratio of 3:4 respectively.

(vi) Capital of the new firm in the total will be the same as before the retirement of Kusum and will be in the new profit sharing ratio of the continuing partners.

(vii) Amount due to Kusum be settled by paying Rs. 1,00,000 in cash and balance by transferring to her loan account which will be paid later on. Cash received by Kusum on retirement was donated by her to “Home meant for physically Challenged Children.” Prepare revaluation account, capital accounts of partners and balance sheet of the firm after Kusum‟s retirement. Also, identify the values highlighted in this case.

9. The Balance sheet of M,N and O who are sharing profits and losses in the ratio of ½ , 1/3 and 1/6 was respectively was on 30th June, 2013 as follows: 8

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Balance Sheet as at 30th June, 2013

Liabilities: Amount Assets Amount

Bills payable Sundry creditors Capitals : M 40,000 N 25,000 O 20,000 Profit and loss A/c

6,000 12,900 85,000 4,500

Cash in hand Cash at bank Bills receivable Book debts Stock Furniture Plant and machinery Building

150 25,500 5,400 17,800 22,300 3,500 9,750 24,000

1,08,400 1,08,400

M retires from business from 1st July, 2013. Assets were revalued as under: Stock Rs. 20,000; furniture Rs. 3,000; Plant and machinery Rs. 9,000; building Rs. 20,000; and Rs. 850 are to be provided for doubtful debts. The goodwill of the firm is to be valued at Rs. 6,000. M is to be paid Rs. 11,050 in cash on retirement and balance in three equal installments with interest at 5% per annum. Prepare Revaluation Account, M‟s Capital Account and M‟s Loan Account till it is finally closed. 6

10. A, B and C are partners in a firm sharing profits in the ratio of 1:1:3 respectively. Their capital accounts showed the following balances on 31.3.2016 : A Rs. 70,000; B Rs. 90,000 and C Rs. 2,50,000. Firm closes its accounts every year on 31st March. A died on 30th September, 2016. In the event of death of any partner, the partnership deed provides for the following: 6 (a) Interest on capital will be calculated at the rate of 6% p.a. (b) The deceased partner‟s share in the goodwill of the firm will be calculated on the basis

of 2 years‟ purchase of the average profit of last three years. The profit of the firm for the last 3 years were Rs. 80,000; Rs. 90,000 and Rs. 1,30,000 respectively.

(c) His share in the Reserve Fund of the firm will be paid. The Reserve fund of the firm was Rs. 60,000 at the time of A‟s death.

(d) His share of profit till the date of death will be calculated on the basis of sales. It is also specified that the sales during the year 2015-16 were Rs. 20,00,000. The sales from 1st April, 2016 to 30th September, 2016 were Rs. 4,00,000. The profit of the firm for the year ending 31st March, 2016 was Rs. 2,00,000. Prepare A‟s capital account to be presented to his lagal representatives.

CH-6 DISSOLUTION OF PARTNERSHIP FIRM

1. Ram, Rahim, and Rahim were partners in a firm sharing profits in the ratio of 4:1:5 . on 28 th February, 2010, the firm was dissolved. On the date of dissolution, the Balance Sheet of the firm was as follows:- 6

Liabilities Amount Assets Assets

Creditors General Reserve Bank Loan Capital A/cs: Ram‟s Rahim‟s Rehman‟s

3,80,000 1,40,000 4,34,000 14,00,000 6,00,000 10,00,000

Bank Debtors 2,74,000 Less:- provision for doubtful debts 8,000 Stock Furniture Machinery Building

48,000 2,66,000 1,08,000 1,32,000 4,00,000 30,00,000

39,54,000 39,54,000

Following was agreed upon:

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(i) Assets realised as follows: Debtors Rs. 2,70,000; Stock at 15% less; Building was sold for Rs. 29,00,000

(ii) Furniture was taken over by Ram for Rs. 79,000. (iii) Rehman took over 50% of the Machinery at 5% less than the book value. Remaining

Machinery was sold at 50% profit. (iv) Bank Loan was paid with interest of Rs. 9,500. (v) Expenses of dissolution Rs. 7,000 were paid by Rehman. Pass necessary journal entries.

2. Rohit, Kunal and Sarthak are partners in a firm. They decided to dissolved their firm. Pass necessary journal entries for the following after various assets(other than cash and bank) and the third party liability have been transferred to Realisation Account: 6 (i) Kunal agreed to pay off his wife loan of Rs. 20,000. (ii) Total creditors of the firm were Rs. 40,000. Creditors worth Rs. 10,000 were given a

piece of furniture costing Rs. 8,000 in full and final settlement. Remaining creditors allowed a discount of 10%.

(iii) Rohit had given a loan of Rs. 70,000 to the firm which was duly paid. (iv) A ,machine which was not recorded in the books was taken over by Kunal at Rs.

3,000, whereas its expected value was Rs. 5,000. (v) The firm had a debit balance of Rs. 30,000 in the profit and Loss Account on the

date of dissolution. (vi) Sarthak paid realization expenses of Rs. 15,000 for which he was allowed a

commission of Rs. 18,000. 3. Ram, Rahim, and Rahim were partners in a firm sharing profits in the ratio of 4:1:5 . on 28 th

February, 2010, the firm was dissolved. On the date of dissolution, the Balance Sheet of the firm was as follows:- 8

Liabilities Amount Assets Assets

Creditors General Reserve Bank Loan Capital A/cs: Ram‟s Rahim‟s Rehman‟s

3,80,000 1,40,000 4,34,000 14,00,000 6,00,000 10,00,000

Bank Debtors 2,74,000 Less:- provision for doubtful debts 8,000 Stock Furniture Machinery Building

48,000 2,66,000 1,08,000 1,32,000 4,00,000 30,00,000

39,54,000 39,54,000

Following was agreed upon: (vi) Assets realised as follows: Debtors Rs. 2,70,000; Stock at 15% less; Building was

sold for Rs. 29,00,000 (vii) Furniture was taken over by Ram for Rs. 79,000. (viii) Rehman took over 50% of the Machinery at 5% less than the book value. Remaining

Machinery was sold at 50% profit.

(ix) Bank Loan was paid with interest of Rs. 9,500. (x) Expenses of dissolution Rs. 7,000 were paid by Rehman.

Prepare the Realisation Account, Partners‟ Capital Accounts and Bank Account. 4. Pass the necessary journal entries for the following transactions at the time of dissolution of

the firm: (a) Loan of Rs. 10,000 advanced by a partner to the firm was refunded. (b) X, a partner takes over an unrecorded asset (Furniture) at Rs. 7,000. (c) Undistributed balance of P& L A/c (Dr.) Rs. 45,000. (d) The assets of the firm realized Rs. 1,25,000. 4

5. The following is the balance sheet A and B at 31st March, 2016: 8

Liabilities Amount Assets Amount

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Sundry creditors Mrs. A‟s Loan General reserve Investment fluctuation fund A‟s Capital B‟s Capital

60,000 10,000 20,000 2,000 20,000 20,000

Cash Stock Investment Debtors 40,000 Less: provision for D/D 4,000 Plant

26,000 10,000 20,000 38,000 40,000

1,32,000 1,32,000

Firm was dissolved on 31st March, 2016 on the following terms: (a) A promised to pay Mrs. A‟s loan and took over stock at Rs. 8,000. (b) Debtors realized at Rs. 38,000. (c) Creditors payable after one month, were paid immediately at 6% discount. (d) Plant realized Rs. 50,000 and investments Rs. 19,000. (e) Old typewriter completely written off, estimated to realize Rs 600 is taken over by B. (f) Realization expenses were Rs. 2,000 paid by A. Prepare necessary Ledger account to

close books of the firm. BUSINESS STUDIES

CH-1 NATURE AND SIGNIFICANCE OF MANAGEMENT 1. A shoe manufacturing company has planned to increase the productivity by making some

changes in its production process. Which level of management will be responsible for implementation of the above mentioned plan of the company? Also state its two features. 3

2. H Ltd. is a company producing IT services. The company‟s profits are enough for the survival and growth. The management of the company believes that a satisfied employee creates a satisfied customer, who in turn creates profits that lead to satisfied shareholders. So it pays competitive salaries and perks to its employees. All the employees are happy working in the organization because of personal growth and development. The company has a strong sense of social responsibility. It has set up an engineering college in which one third of the students are girls to whom the company gives 50% scholarship. Is the management of H.Tech Ltd. fulfilling its objectives? Justify your answer by giving reasons. 5

3. Manmohan Ltd. is a highly reputed company. Different functions are performed by different individuals in this company, who are bound together in a hierarchy of relationships. EvEry individual is in hierarchy is responsible for successful completion of a particular task. Mr. Gaurav is responsible for the welfare and survival of the organization. He formulates overall organizational goals and strategies for their achievement. Mr. Suryakant ensures that quality of output is maintained, wastage of mineral is minimized and safety standards are maintained. Mr. Raj assigns necessary duties and responsibilities to the personnel and motivates them to achieve desired objectives. At what levels of management are Mr. Guarav, Mr. Suryakant and Mr. Raj working in Manmohan Ltd? justify your answer. And state any two other functions of each level of management. 6

4. In the fierce battle with „Amazon‟ and „Flipkart‟ for supremacy in the Indian e-commerce space, „Snapdeal decided to reduce the marketing fee it charges from the online vendors on its portal and have asked the vendors to lower the price so that it can shore up sales on its portal. Vendors have agreed to this proposal as they are not likely toaffect theirincomes. In addition, it decided to deliver the goods with in a day to increase average purchase and getting towards profitability ang hired more employees preferably females and differently abled persons.

(a) By quoting the above lines, identify the characteristics of management is highlighted in the above para?

(b) Identify and explain which principle of management you feel applied with the consent of vendors?

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(c) Highlight the values the company is likely to achieve. 5 5. Rema industries is manufacturing room heaters. she applies her knowledge of

management in running her factory. Rema, the managing director, always explains to all her employees that although achieving the goals in time are important but more important is that they should be achieved at minimum cost and wastage. She also keeps her employees motivated by telling them that the organizational goals can be achieved only by the combined efforts of all.

(a) Identify the concept of Management being by referred Rema. (b) State the two features of management which can be inferred from the above case. (c) State any two values implied in the Rema‟s way of doing the business. 4

6. Kshitiz Ltd. is facing lot of problems these days. It manufactures electronic goods like washing machines, microwave ovens, refrigerators and air conditioners. The company‟s margins are under pressure and the profits and market share are declining. The production department blames marketing department for not meeting sales teargets and marketing department blames production department for producing goods, which are not of good quality to meet customer‟s expectations. The finance department blames both production and marketing departments for declining return on investment and bad marketing. (a) What quality of management do you think the company is lacking? Justify your answer. (b) State the importance of the above concept . 5

7. In Premier Ltd., Mr. Gurpreet a „Production manager‟ is different and has his own personalized and unique style of managing things and people. He tells his employees that we should work with team spirit, coordination and towards achieving the organizational goals. In a broad meeting, It has been decided that the company will change some of its products features so as to make it more useful for the customers and to face the intense competition. Mr. Gurpreet explain the decision taken in a broad meeting to all the employees of the organization. (a) Identify the nature of management highlighted above quoted the lines. (b) Name and explain the characteristic of management reflected above by quoting the

lines. (c) At which level of management Mr. Gurpreet is working? 5

8. „Feeling cool Ltd.‟ is the well known air conditioners manufacture. On meeting the record target they decided to give prize to the best worker of the year.ishu who is dedicated worker wins the prize of the best work. Mr. Puneet who is the CEO of the company gives a very heart touching speech. He tells all the workers that the company should reach new heights this year. Their contribution .will be immense. He tells them that the revenue this year should exceed cost so much so as to reduce the business risk. So that in the coming year company could show increase in number of workers, number of products, sales turnover etc..the speech ends with the promise made by the labour unon head that the company will get full from the workers (a) Identify and state the objectives of management discussed above. (b) State any two vales reflecting in the above para. 5

CH-2 PRINCIPLES OF MANAGEMENT 1. Sudipta is running tiffin service in Bengluru under the name „Corporate Dabba‟. She always

deals with the lazy personnel sternly to send the message that everyone is equal in the eyes of management. Recently she has decided to make a few changes in the menu based on the changing preferences of consumers like she has added two sugar free sweets and removed three deep fried items. In the context of the above case:

(a) Identify and explain the principle of management adopted by Sudipta. (b) Briefly describe the characteristic of management which is highlighted in the above

paragraph. 4 2. „The employees deserve fair and just remuneration. But what is just and fair is determined

by multiple factors. They include contribution of the employee, paying capacity of the employer and also prevailing wage rate for the occupation under consideration. 4

In context of the above case:

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(a) Name and explain the principle of management being referred to in the above lines. (b) Identify and explain the characteristics of principles of management being

highlighted in the above paragraph? 3. Vaibhav, an employee in Yamuna Ltd., was instructed by Mr. Vinayak (Production

Manager) to increase production of steel due to excess stock of steel. On the other hand, Mr. Madhav (Sales Manager) directed him not to increase the steel production as there was low demand for steel in the market. Vaibhav got confused regarding whose order to follow and hence was unable to work in a proper manner. Because of overlapping orders and instructions. Vaibhav was unable to satisfy both the bosses which led to conflict in the organization. (i) Name and explain the principle not being followed. (ii) Give any two advantages of following this principle. 3

4. ABC Ltd. is engaged in producing electricity from domestic garbage. There is almost equal division of work and responsibility between workers and management. The management even takes workers into confidence before taking important decisions.

All workers are satisfied as the behavior of the management is very good. (a) State the principle of the management described in the above para. (b) Identify any two values which the company wants to communicate to the society. 3

5. Principles of Taylor and Fayol are mutually complementary. One believed that management should share the gains with the workers, while the other suggested that employees compensation should depend upon the earning capacity of the company and should give them reasonable standard of living. Identify and explain the principles of Taylor and Fayol referred in above para. 3

6. The Delhi government imposes ban on use, storage, sale and manufacture of plastic bags after considering it adverse impact on environment and ecology. Which principle of Fayol is mentioned in the above decision? Explain. 3

7. Nirmal the production manager of ABC Ltd., wants to increase the speed of packaging. In order to identify and eliminate needless and unproductive movements of workers in packaging, he installed a movie camera in the factory.

(a) Which technique of Taylor is adopted by Nirmal? (b) How can this technique help the ABC Ltd. 3

8. Vinod is appointed as a mechanic in repair and maintenance department of Bright industries. However he is not allotted a particular workshop and everyday he has to carry tools from one place to another. As a result, the workers have to search for Vinod in case of any problem in the machine. (a) Which principle of Fayol is violated here? (b) What does it state? (c) What should be done to overcome the problem of workers? 3

9. Identify the techniques of scientific management highlighted in the following statement: (a) To determine standard time taken to perform a well defined job. (b) To find out best way to do a particular job. (c) When many specialist supervise each worker. (d) Change in the attitude of workers and management towards one another from

competition to cooperation. (e) When uniformity is introduced in material, machines tools, methods of work and working

conditions after due research. (f) Giving variable wages to workers based on their performance. 6

10. Tina and Anshu completed their MBA and started working in a multinational company at the same level. Both are working hard. Anshu has the habit of back biting wrong reporting about his colleagues to impress the boss. All the employees in the organization know about it. At the time of performance appraisal also Tina‟s performance was rated better than Anshu. Even then boss decided to promote Anshu stating that being a female, Tina will not be able to handle the complications of higher post.

(i) Identify and explain the principle of management that was not followed by this company.

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(ii) Identify the values being ignored. 3 11. Sudipta is running tiffin service in Bengluru under the name „Corporate Dabba‟. She always

deals with the lazy personnel sternly to send the message that everyone is equal in the eyes of management. Recently she has decided to make a few changes in the menu based on the changing preferences of consumers like she has added two sugar free sweets and removed three deep fried items. In the context of the above case:

(a) Identify and explain the principle of management adopted by Sudipta. (b) Briefly describe the characteristic of management which is highlighted in the above

paragraph. 4 CH-9 FINANCIAL MANAGEMENT

1. Ishu has an option of taking loan from his relatives and friends. These people have assured him to give loan at a low interest rate. So he decides to use debt as a source of financing his project. Now he goes to different relatives and friends to see if he can get a cheaper source of finance with even lower rate of interest. Identify and state the factor highlighted above which affect the choice of capital structure of a company. 1

2. Bhuvan inherited a very large area of agricultural land in Haryana after the death of his grandfather. He plans to sell this piece of land and use the money to set up a small scale paper factory to manufacture all kinds of stationery items from recycled paper. Being an amateur in business, he decides to consult his friend Subhash who works in a financial consultancy firm. Subhash helps him to prepare blue print of his future business operations on the basis of sales forecast next five years. Based on these estimates, he helps Bhuvan to assess the fixed and working capital requirements of business. In the context of the above case: (a) Identify the type of financial service that Subhash has offered to Bhuvan. (b) Briefly state any three points highlighting the importance of the type of financial service

identified in part (a). 4 3. The present earnings of a company before interest and tax is Rs. 10 lakhs. The company

wants to increase its total capital investments by 50% through an issue of 10% debentures. At present the total capital of the company is Rs. 50 lakhs, out of which Rs. 40 lakhs has been raised through equity and rest through as issue of 10% debentures. The tax is levied @ 40%. The face value of an equity share is Rs. 10 and that of a debenture is Rs. 100.

(a) Calculate the projected EPS of the company on issuing debentures. Show your working clearly. Assuming that the ROI of the company remains unchanged.

(b) Do you think that the company has taken the right decision by choosing debt to raise further capital? Name the concept underlying this decision. 6

4. Aakriti has decided to set up a designer studio in a posh market in Udaipur. Through a survey she has assessed that the level of competition in this segment is high and the demand for the product is elastic in nature. Describe briefly any three factors which Aakriti has not assessed so far and are likely to affect her pricing decision. 3

5. „Abhishek Ltd.‟ is manufacturing cotton clothes. It has been consistently earning good profits for many years. This year too, it has been able to generate enough profits. There is availability of enough cash in the company and good prospects for growth in future. It is a well managed organization and believes in quality, equal employment opportunities and good remuneration practices. It has many shareholders‟ who prefer to receives a regular income from their investments. It has taken a loan of Rs. 50 lakhs from I.C.I.C.I bank and is bound by certain restrictions on the payment of dividend according to the terms of loan agreement. The above discussion about the company leads to various factors which decide how much of the profits should be retained and how much has to be distributed by the company. Quoting the lines from the above discussion, identify and explain any four such factors. 5

6. The capital of India has been declared as the most polluted city in the world. Bengaluru, Mumbai, Patna, Ahmedabad, Lucknow, Kanpur and Ludhiana are also the highly polluted Indian cities. This has resulted into a dramatic increase in the sale of home air purifiers. The

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prices of these devices range from 2,000 to 25,000 depending upon the type of pollutant these purifiers remove. Looking at the increasing demand of these air purifiers „Pure Air Technology India Ltd. has developed a low cost home air purifier in its R&D Lab. The company has estimated that a commercial production of 1,00,000 units per year may cost the company 500 per unit. For this capital of 100 crores will be required. The company decided to have both equity and debt in its capital structure. Explain any four factors that the company should consider while deciding its capital structure. 6

7. The capital of India has been declared as the most polluted city in the world. Bengaluru, Mumbai, Patna, Ahmedabad, Lucknow, Kanpur and Ludhiana are also the highly polluted Indian cities. This has resulted into a dramatic increase in the sale of home air purifiers. The prices of these devices range from 2,000 to 25,000 depending upon the type of pollutant these purifiers remove. Looking at the increasing demand of these air purifiers „Pure Air Technology India Ltd. has developed a low cost home air purifier in its R&D Lab. The company has estimated that a commercial production of 1,00,000 units per year may cost the company 500 per unit. For this capital of 100 crores will be required. The company decided to have both equity and debt in its capital structure. Explain any four factors that the company should consider while deciding its capital structure. 6

8. What is meant by „Trading on Equity.‟ 1 9. Monu industries needs to raise funds of Rs. 25,00,000. Its expected earnings before

interest and taxes (EBIT) ARE Rs. 2,00,000. The company wishes to use more of debt content as compared to equity to raise earning per share (EPS) of equity shareholders. The debt is available at interest of 10%. As a finance manager, advise whether the company should prefer more of debt or more of equity to have higher EPS. Give reasons in support of your answer. 4

CH-10 FINANCIAL MARKET 1. Priyanshu has decided to work as a stock broker, so he visits his friend Harsh for

guidance. Harsh is a leading stock broker. Harsh tells him to first apply for registration to the Securities and Exchange Board of India (SEBI) as it is compulsory for all stock brokers under the SEBI Act. What type of function is being performed by SEBI through this condition? 1

2. Mr. Gupta has been retired from the job and has received a sizeable amount as retirement benefit. He consults his friends and family members about the investment opportunities. On their advice he decides to invest Rs. 20 lakh in the securities provided. These securities are issued by the company for the first time. Which part of capital market Mr. Gupta should approach? Explain the features of such market. 3

3. On seeing his friend Dev making good money by investing in securities market, Dhruv has decided to try his luck by making a nominal investment from his savings in stock market in pursuit of higher gains. As a financial consultant, apprise him of the steps involved in the working of a Demat system. 4

4. United Ltd. Si proposing to issue 10,000 8% debentures of Rs. 1,000 each and certificate of deposit of Rs. 35,00,000for meeting its funds requirements during expansion.

(a) Identify the markets from where they can find the required amount by quoting the lines from the question.

(b) Distinguish between them on any four basis. 6 5. „Mission coach Ltd.‟ is a large and creditworthy company, manufacturing coaches for

Indian Railways. It now wants to export these coaches to other countries and decides to invest in new hi-tech machines. Since the investment is large, it requires long term finance, it decides to raise funds by issuing equity-shares. The issue of equity shares involves huge floatation cost. To meet the expenses of floatation cost, the company decides to tap the money market.

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(a) Name and explain the money market instrument the company can use for the above purpose.

(b) What is the duration for which the company can get funds through this instrument? (c) State any other purpose for which this instrument can be used. 4 6. The Directors of Alpha water Purifiers Limited anticipated the entry of online business

firms to offline mode (020), the fortune of the company would be severely affected and the prices of shares would decline. A director, Mr. Jhunjhunwala was holding large quantity of shares and to protect himself from the brunt of loss, he contacted his friend who was a wellknown broker, to help him to increase the price of shares with a rumour that company is going to buy its major competitor. Both agreed to share the gains on the sale of securities. The price of the shares shot up and Mr. Jhunjhunwala sold his holdings and shared capital gains.

This information came to the notice of Securities and Exchange Board of India(SEBI) that share prices of the company were manipulated by some share brokers in connivance with the directors of the company. SEBI took legal action against the guilty director. (a) Name & explain the malpractice adopted by Mr. Junjunwala. (b) Identify the function of SEBI initiated in the above para. (c) Write other two functions of SEBI in detail. 6

CH-11 MARKETING MANAGEMENT 1. „Manoranjan‟ is a leading telecommunication company in India. On taking the

annual subscription of a DTH connection the company is charging only for 11 months and offering one month free subscription. Identify the component of promotion mix adopted by the company to boost its sales. 1

2. Crackers Ltd., a fire cracker manufacturing company launched some new products on eve of Diwali which attracted many buyers. To meet increased demand, the company employed children from nearby villages. Although the product was in great demand, appropriate safety warnings for use were not mentioned on the packets that led to many accidents.

Identify and explain the important product related decisions that was not taken into consideration by the company. 3

3. Arpita is the marketing manager of „Muskaan Ltd.‟ a company providing dental care services in various parts of the country. Now, the company is planning to sell its dental care products online. Identify the type of distribution channel that the company plans to adopt. 1

4. “This approach is applicable in the cases of unsought goods like life insurance, vacuum cleaner, fire fighting equipments including fire extinguishers. These companies are seen having a strong network of sale force. This concept is applicable for the films having over capacity in which their goal is to sell what they produce than what the customer wants.”

(a) Identify the marketing concept being referred to in the above paragraph. (b) Mention any two promotional techniques that the business firms following this concept

are likely to adopt. (c) State the means and ends of the type of marketing concept as identified in part (a) of

the question.

5. Ayesha is manufacturing lunch boxes for school going children. To maximize profit she decided to improve the quality and added a warmer for the lunch boxes. Due to this improvement in the product, the sales is increasing day by day. Identify and explain the marketing philosophy involved. 3

6. Unilever has found a new wayto make ice creams by using an ingredient called „ice structuring protein‟ which is widely found in nature especially, in fishes which allows them to survive in freezing arctic waters. Combining ISP with stabilizer technology allows to make ice creams that don‟t melt so easily thereby making it more convenient for small children and consumers in hot countries.

In the context of above case:- (a) Identify the component of marketing mix being taken into consideration by the company.

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(b) Explain briefly the function of marketing highlighted here. (c) List any two values that the company wants to communicate to the society. 4 7. As a project work in Business Studies subject, the Commerce students of „Creative Public School‟, thought of setting up a recycling plant to recycle all the waste papers from the school and prepare registers and exercise books to be used by the school students. They approached their Principal, who not only appreciated the idea of the students but also gave her consent for the same. The school also decided to donate 50% of the revenue generated from the sale of registers and exercise books to a nearby blind school.

(a) Explain any two product related decisions which the children have to take. (b) Suggest any two factors children should keep in mind while choosing the right name

for their exercise books and registers. 4 8. Jio, also known as Reliance Jio, is a Mumbai-based provider of 4G internet, mobile

telephony, broadband services and digital services in India. Through this subscription, Reliance promises to shape the future of India by providing end-to-end digital solutions for businesses, institutions and households and seamlessly bridging the rural-urban divide. It has been framed keeping in view the government‟s policy on connectivity and affordability. Today India is ranked 115th of 230 countries in terms of mobile broad band access. The Reliance Jio plans to take India to top 10 globally. The company is providing complete details about the schemes available to the prospective buyers through various medias.

In the context of the above case: (a) Identify the marketing philosophy being followed by the company in the above case

by ensuring affordability of the services for the public at large. (b) State the main focus, means and ends of the marketing philosophy as identified in

part (a) of the question. 4 9. “This approach is applicable in the cases of unsought goods like life insurance, vacuum

cleaner, fire fighting equipments including fire extinguishers. These companies are seen having a strong network of sale force. This concept is applicable for the films having over capacity in which their goal is to sell what they produce than what the customer wants.” (a) Identify the marketing concept being referred to in the above paragraph. (b) Mention any two promotional techniques that the business firms following this concept

are likely to adopt. (c) State the means and ends of the type of marketing concept as identified in part (a) of

the question. 4 10. Radhika was a student of Business Studies of Class XII. Her father was a farmer who grew

different varieties of rice and was well-versed about various aspects of rice cultivation. He was also selected by the government for a pilot-project on rice cultivation. As a project work in Business Studies she decided to study the feasibility of marketing good quality rice at a reasonable price. Her father suggested het to use internet to gather customers‟ views and opinions. She found that there was a huge demand for packaged organic rice. She knew that there were no pre-determined specifications in case of rice because of which it would be difficult to achieve uniformity in the output.To differentiate the product from its competitors,she gave it the name of „Malabari Organic Rice‟ and classified it into three different varieties namely-popular,classic and Supreme,based on the quality.She felt that these names would help her in product differentiation.

Explain the three function of marketing,with references to the above paragraph. 6 11. Radha found a worm crowling out of newly opened tetra pack of a juice manufactured by a

reputed tetra pack company, Zest Ltd. She went back to the shopkeeper from whom the pack was purchased who directed her to call up the customer care centre. When all her efforts failed, she went to a consumer activist group to seek help. The group decided to help Radha and take measures to impose restrictions on the sale of the firm‟s products of a particular batch and urge customers to refrain from buying the products of the company. Zest, Ltd lost its image in the market. The CEO gives the responsibility of bringing back the lost image of the company to a manager.

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(a) Identify the concept of Marketing manager which will help the manager getting the firm out of the above crisis.

(b) Also explain the role of the above identifies concept by stating any four points 5 12. „Various tools of communication are used by marketers to promote their

products.‟ (a) Why do company use all the tools at a same time? (b) Name and explain most commonly used non-personal tool of promotion which is paid for

by the marketers. (c) Which tool of the company be primarily be used for the following?

(i) To promote or protect a company‟s image or its individual products. (ii) An existing product meant for mass usage by literate people. (iii) To introduce a new product to a particular class of people through door to door visits. (iv) To attract attention of the people by using incentives. 6 (c) Pooja purchased a packet of juice from the local grocery shop. The information

provided on the packet was not clear. She fell sick on consuming it. She filed a case in District Forum under consumer protection act and got the relief.

(a) Identify the important aspect which is been neglected by the marketer in the above case.

(b) Explain five functions of the aspect identified in (a) above. 6 (d) Identify the method of sales promotion in the following cases:

(a) A company offers a pack of ½ kg of sugar with the purchase of 5kg bag of wheat flour. (b) A mobile company offers a discount of Rs. 500 to clear off excess inventory. (c) A customer gets Rs. 5 off on return of an empty wrapper while making a new purchase

of the same product. (d) A company offers 40% of extra shaving cream in a pack of 500 gms. (e) Scratch a card and get a gold coin with the purchase of a cold drink. (f) Purchase goods worth Rs. 50,000 and get a holiday package worth Rs. 10,000 free. (g) Nokia announced Rs. 2500 off on MRP. (h) Samsung offered a free i-pad with every LED TV. (i) A sachet of new brand of shampoo attached to a magazine for use by its readers. (j) A comb free with a bottle of hair oil.

CH-12 CONSUMER PROTECTION

1. Himanshu purchased a new car from „Galaxy Motors‟ for Rs. 25 lakhs. He was offered free insurance for the first year and three free servicing to be availed after the car had covered 5,000 km, 10,000 km and 15,000 km respectively. When Himanshu took the car for the first free servicing, he was told that the car was not new and first service had already been availed on this car. He felt cheated and filed a complaint in the State Commission. Being not satisfied with the decision of State Commission after two months he decided to file an appeal against it.

Can Himanshu appeal against the decision of the State Commission? Give reason in support of your answer. 1

2. „Navchetna‟ a popular consumer organization in Chandigarh, has filed a case against a yogurt manufacturing company in the National Consumers Disputes Redressal Commission. The yogurt were marketed as being „clinically‟ and „scientifically‟ proven to boost immune system and helps to regulate digestion. However, on conducting laboratory tests the claims were found to be wrong. Name any two other parties who could have also filled a complaint in the above case. 1

3. Mahesh, after completing his graduation started working with a multinational company in Delhi. But due to ill health parents he had to go back to his village. There he noticed that the villagers were literate but ignorant about their rights. Many vegetable vendors were using stones as weights to sell their vegetables. Some shopkeepers were selling food items without having „FPO mark‟. Villagers did not find anything wrong with these practices. So to

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create awareness among villagers Mahesh decided to publish a weekly Journal „Jan Jagriti‟. State the „Right‟ which Mahesh has exercised by doing so. 1

4. Siddhant went to a shopkeeper to buy soap. The shopkeeper forced him to buy a particular brand of soap out of various available brands, irrespective of the willingness of Siddhant. Which right of Siddhant, as a consumer, has been exploited? Write any four remedies available to a consumer under consumer protection act. 3

5. Gaurav is fond of packaged food drinks such as cocacola, Pepsi etc. one day he finds impurities in a bottle of coca-cola that he bought by paying the required price. He consult his friend Nitin who advises Gaurav to file a case in consumer court. Gaurav files a case against the manufacturer, its bottler and distributor. (i) Under which Act, Gaurav is entitled to file the case? (ii) Suggest Gaurav the appropriate authority to file his complaint. (iii) What relief can be sought by Gaurav? 3

6. Mr. Sandeep purchased a readymade shirt costing Rs. 2,750/-. After the first wash, he lost its colour and caused high loss to him. He lodged a complaint to the redressal forum. It was held that he will begiven a sum of Rs. 2,750/- as compensation. (a) In which forum he might have lodged the complaint. (b) Explain the working of that redressal forum. 4

Prepare project on any one of the product discussed in the class. Revise all the syllabus.

ECONOMICS

Select your project topic from the topics given below and collect all relevant information related to the topic such as primary and secondary data, diagrams and charts etc.

1) Self Help Group

2) Goods and Service tax

3) Small scale Industries

4) Monopoly

5) Monopolistic Industries

6) Oligopoly

7) Money

8) Functions of central bank

READ AND REVISE ALL CHAPTERS – 1 to 12.

Kindly do the following sample papers in your assignment copy.

Sample Paper -1

1. There are two goods consumed by the consumer. What will be the impact on

indifference curve if price of one of the good falls?

2. What will be the behavior of indifference curve, if the marginal rate of substitution is

constant throughout:

a) Parallel to y-axis

b) Downward sloping concave

c) Parallel to x-axis

d) Downward sloping straight line

3. Define collusive oligopoly.

4. If a firm can sell any quantity at the given price, then what will be the shape of the

marginal revenue in that market?

a) Parallel to x-axis

b) Downward sloping

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c) Upward sloping

d) None of the above

5. Define normal profit.

6. What will be the impact of ‘Education for All’ campaign on production possibility

frontier of the Indian economy and why?

7. Explain giving reason why is production possibility curve concave?

OR

Comment on the shape of production possibility curve based on the following schedule. Give

reasons:

Good X (units) Good Y (units)

0 20

1 18

2 14

3 8

4 0

8. Price elasticity of demand of good X is -2 and that of good Y is -3. Which of the two

goods is more price elastic and why?

9. Price elasticity of demand of a good is (-) 1. At a price the consumer buys 60 units of

the good. How many units will the consumer buy if the price falls by 10 percent?

Comment on the nature of the commodity and the shape of the demand curve in case

there is no change in the quantity demanded of the commodity with a fall in its price.

OR

Explain the point elasticity of demand on a straight line demand curve.

10. State whether the following statements are true or false. Give reasons in support of your

answer:

a) In a situation of disguised unemployment, MP can be negative

b) When TP becomes constant, MP is negative

c) MC rises only when AC is rising

d) When TR rises at a constant rate, MR falls

11. Explain the geometric method of measuring the price elasticity of supply. Use diagrams.

Also, comment on the shape and elasticity of supply curve during the market period.

12. Explain the effect of change in prices of the related goods on the demand for the given

good. Use diagrams to explain your answer.

13. Explain the characteristics of oligopoly market structure.

OR

Explain the characteristics of monopolistically competitive market structure.

14. Explain the position of firm’s equilibrium when MR remains same.

15. What would be the effect of fixing the price other than the market equilibrium price by

the govt.

Sample paper 2 1. What does the slop of PPC measure? 2. A consumer is in equilibrium when MUx = 4, MUy=10 and Py=5. Calculate Px at equilibrium

point. 3. Define price Elasticity of Demand. 4. Define Cartel.

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5. When price of a commodity and total expenditure move in the opposite direction, elasticity of demand will be : a) Equal to zero c) equal to one b) Greater than one d) less than one

6. With the help of suitable example explain the problem of „ for whom to produce‟. 7. When the price of a good falls from rs. 15 per unit to Rs. 12 per unit, its demand rises by 25

per cent. Calculate price elasticity of demand. 8. Under what market condition does Average Revenue always equal marginal Revenue?

Explain. Or Differentiate between Returns to factor and Returns to scale.

9. Complete the following table:

Price( Rs.) AC MC

1 12

2 10

3 10

4 10.5

5 11

6 17

10. How the price elasticity of demand affected by: a) Availability of Substitute b) Multiple case of Commodity.

11. Distinguish between contraction of demand and decrease in demand. 12. What is PPC? Explain What will be the impact of “ Education for All” appeal to the foreign

investors by the prime minister of India, on the production possibility frontier of India? Explain

13. Explain the equilibrium of the consumer using Indifference curve technique when two substitute goods are consumed.

14. Explain Law of Variable proportions with the help of suitable table and diagram. 15. Define Producer‟s equilibrium. Explain this concept with suitable table and diagram.

Sample paper 3 1. How will ' start up india mission' by the government affect the production possibility curve of the

indian economy? 2. justify the typical shape of potential curve of an economy. 3. identify the central problems of the economy from the following statements

a. use of alternative production technique. b. production of tangible or intangible goods.

c. distribution of national product. 4. state true or false with reasons. a. An economy always produces on the PPC. b. Problem of scarcity only relates to Under Developed Countries. c. Massive unemployment leads to a leftward shift in PPF. 5. How will a consumer decide as to how many units to purchase? 6. How will a consumer react when slope of IC is more than the slope of a budget line? 7. Price elasticity of demand for good x is -1 and good y is -2.5. which of the two is more elastic and why? 8. How will production of a commodity behave when only one factor is variable? 9. state true or false with reasons: a. In the second stage of law of variable proportion both TP and MP rise. b. AC is minimum when AC <MC. c. Increasing returns to scale is seen in the short run. d. When TP falls MP becomes zero.

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10. JIO has created a situation in the market which is an important characteristic of a market form . Identify the market form and the characteristic. 11. Government fixes the market selling price of sugar at Rs 20 per Kg. a. What do you think the government is trying to achieve through this decision? b. What is the term used for such kind of interference by the government? c. Also mention some consequences. 12. Government announces a hike in Minimum Support price for pulses. a. what do you think the government is trying to achieve through this decision? b. what will be the impact of such decision? 13. ' fall in price will always lead to fall in the expenditure of the household'. Do you agree? 14. Both cardinal and ordinal approaches include law of diminishing marginal utility. comment. 15. Explain the shape of AFC curve using a schedule. 16. Demand curves both monopoly and monopolistic competition are same. do you agree? 17. How will the budget line be affected when a. Income falls with no change in price. b. Price of commodity x increases c. Price of commodity y falls. 18. Government bans export of beef from India. How will it affect the equilibrium price of beef in India? 19. India acquires capital goods from Germany and Japan to achieve its objective of modernisation. How will it affect the PPC? 20. Why rising MPS is a concern for an economy? 21. In the budget 2017-18 government announces a cut in the personal tax . How will it affect the AD in the economy? 22. In the budget 2017-18, government introduces a 10%surcharge on the income between 50 lakh to 1 crore. What objective is the government trying to achieve and how? 23. How will economy behave when planned saving is more than planned investment? 24. How will you treat the following while calculating national income? a. pension received at the time of retirement. b. interest paid to a bank by a firm. c. interest paid by government. d. Interest paid by a consumer on a loan taken for a car. e. Fees of a lawyer paid by a firm. f. dividend received from investment in shares. g. commission paid to a second hand car dealer. 25. How has demonetisation affected the AD in the short run? What fiscal steps can government take to control the situation? 26. GNP is not an accurate measure of welfare of a nation. Do you know? 27. How will demonetisation affect the process of credit creation? 28. Derive saving curve from consumption curve and also show APS and APC on the curves. 29. State true or false with reason a. Both APC and APS can be negative. b. More the MPS more the investment multiplier. c. if the ratio of MPC:MPS is 3:1 , the value of multiplier will be less than 5. d. when MPS is zero , investment multiplier is 1. 30. How will inflation in the domestic currency affect the foreign exchange rate? Use diagram. 31. Current account deficits in BOP are financed by capital a/c of BOP. comment. 32. How are public goods different from private goods? 33.Is fiscal deficit necessarily inflationary? State two steps to be taken to reduce fiscal deficit. 34. Real GDP is a better indicator of development than nominal GDP. comment. 35. China's devaluation of currency will adversely affect India's BOP a/c. comment. 36. How will introduction of GST affect the GDP of the economy?

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37. calculate implicit and explicit cost from the following data. a. investment in fixed asset 100 lakh b. Borrowings at 10% interest 70 lakh c. Estimated annual value of management service of the owner 40 lakh d. wages paid to the labour 20 lakh e. Annual depreciation 10 lakh f. Annual rental value of owner's own building 10 lakh 38. find AC, AFC and MC. output: 0 1 2 3 4 Additional variable cost: __ 20 18 24 28 Fixed cost: 20 __ __ __ __ 39. Determine the profit maximisation output from the following data. output AR Total cost 1 14 16 2 14 29 3 14 43 4 14 53 5 14 62 6 14 76 7 14 91 40. calculate MOC and comment on the shape of PPC possibilities machines food A 0 20 B 1 18 C 2 14 D 3 8 E 4 0 41. If a consumer sacrifices 3 units of commodity y to gain 1 unit of commodity x and price of x is Rs 18 and of Y is Rs 9. Is the consumer in equilibrium? How will the rational consumer react? 42. Find Net Value added at factor cost. i. durable use producer goods with a life span of 10 years 100lakh ii. single use producer good 50 lakh iii. sales 200 lakh iv. unsold output 20 lakh v. taxes on production 10 lakh vi. subsidies to firms 2 lakh 43. Calculate NDPfc and personal income. i. Rent 200cr ii. Net current transfers to abroad 10cr iii. national debt interest 60 cr iv. corporate tax 100cr v. compensation of employees 900cr vi. current transfers by government 150cr vii. interest 400cr viii. undistributed profits 50cr ix. dividend 250 cr x. net factor income to abroad (-)10cr xi. Income accruing to government 120cr 44. when the price of the commodity falls from Rs 100 per unit to Rs 80, the producer supplies 50% less output. how elastic is the supply?

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45.An economy is in equilibrium. Find autonomous consumption expenditure. a. National income=1600cr b. investment expenditure=300cr c.MPC= 0.8 46. if total deposits created by commercial banks is Rs 500cr and Legal Reserve Requirement is 25%. calculate the amount of initial deposits. 47. The price of a commodity is Rs 10 per unit and total revenue from it is Rs1000. Its price elasticity of supply is 0.8.Its price falls by 10%. Calculate total revenue at reduced price. 48. Given the consumption function as C= 100+0.75y, and Investment expenditure=1000. calculate , i. equilibrium level of income. 2.consumption expenditure. iii. value of investment multiplier. 49. if real GDP is Rs 2000 and price index is Rs 2200. Calculate nominal GDP. 50. As a result of fall in price of a commodity from Rs 100 to Rs 60, the quantity demanded rises from 100 units to 180 units. calculate elasticity of demand using percentage method. Also comment on the elasticity using outlay method.

MATHEMATICS Q.1 If A=diag(1,-1,2) and B =diag(2,3,-1), find A+B, 3A+4B.

Q.2 If

Q.3 Show that A’A and AA’ are both symmetric matrices for any matrix A.

Q.4 If A=

Q.5 If A=

Q.6 If A=

Q.7 If A is square matrix such that A2=A. Show that (I+A)3=7A+I

Q.8 Find the value of x for which the matrix product

Q.10 If A =

Q.11 Find a matrix A such that 2A-3B+5C=0 where B=

Q.12 If A= , B= and (A+B)2=A2+B2, find a and b.

Q.13 If A= , f(x)=x2-2x-3, show that f(A)=0.

Q.14 If A= , find .

Q.15 Given A= find BA and use this to solve the system of

equations y+2z=7 , x-y=3 , 2x+3y+4z=17.

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Q.16 If A= ?

Q.20 The monthly incomes of Aryan and Babban are in the ratio 3 : 4 and their monthly

expenditures are in the ratio 5 : 7. If each saves Rs. 15,000 per month, find their monthly incomes using matrix method. This problem reflects which value?

Q.22 Two Schools A and B decided to award prizes to their students for three values,

team spirit, truthfulness and tolerance at the rate of Rs. X , Rs. Y Rs. Z per student respectively, School A decided to award a total of Rs 1100 for the three values to 3,1 and 2 students respectively While School B decided to award Rs. 1400 for the three values to 1,2 and 3 students respectively. If one prize for all the three values together amount to Rs. 600 then i) Represent the above situation by a matrix equation after forming linear

equations. ii) Is it Possible to solve the system of equations so obtained using matrix.

Q.23 Two schools P and Q want to award their selected students for the values of

sincerity, truthfulness and hard work at the rate of RS. X , Rs.. Y and Rs. Z for each respective value per student. School P awards its 2,3 and 4 students on the above respective values with a total prize money of RS. 4600. School Q wants t award its 3,2 and 3 students on the respective values with a total award money of Rs, 4100. If the total amount of award money for one prize on each value is Rs. 1500, using matrices find the award money for each value.

Q.24 A total amount of Rs. 7000 is deposited in three different savings bank accounts with

annual interest rates of 5%, 8% and 8.5% respectively. The total annual interest from these three accounts is RS. 550. Equal amounts have been deposited in 5% and 8% savings accounts .Find the amount deposited in each of the three accounts, with the help of matrices.

Q.27 Two factories decided to award their employees for three values of (a) adaptable to

new techniques, (b) careful and alert in difficult situations and (c) keeping clam in tense situations, at the rate of RS. X, Rs. Y and Rs. Z per person respectively. The

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first factory decided to honour respectively 2,4 and 3 employees with a total prize money of Rs. 29000. The second factory decided to honour respectively 5,2,and 3 employees with the prize money of 30500. If the three prizes per person together cost Rs. 9500 , then i) Represent above situation by a matrix equation and form linear equations using matrix multiplication. ii) Solve these equations using matrices.

Q.28 Two institutions decided to award their employees for the three values of

resourcefulness ,competence and determination in the form of prizes at the rate of Rs. X, Rs. Y and Rs. Z respectively per person.. The first institution decided to award respectively 4,3 and 2 employees with a total prize money of 37000 and the second institution decided to award respectively 5,3 and 4 employees with a total prize money of 47000. If all the three prizes per person together amount to Rs. 2000 then using matrix method find the value of x, v and z

Q.30 A school wants to award its students for the values of honesty, Regularity and Hard work

with a total cash award of Rs. 6000. Three times the award money for hard work added to

that given for honesty amounts to Rs. 11000. The award money given for Honesty and Hard

work together is double the one given for Regularity. Represent the above situation

algebraically and find the award money for each value, using matrix method.

Q.31 Using properties of determinants, solve for x:

Q.32 Using properties of determinants, Show that

Q.33 Write the value of

Q.35 Using properties of determinants, Prove that

Q.36 Using properties of determinants, Prove that :

Q.37 Using properties of determinants, Prove that

:

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Q.38 Using properties of determinants, Prove

that:

Q.39 Prove that:

Q.40 Using properties of determinants, Solve for x:

Q.41 Prove that:

Q.42 Solve the following determinant equations:

i) ii)

Q.48 Expand

Q.49 Expand

Q.50 Without expanding Show that

Q.51 show that i) =0

Q.52 Show that

Q.53 Without expanding the determinant show that (a+b+c) is a factor of the

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Q.54 Prove that

Q.55 Solve the following determinant equations:

I ) ii)

Q56 Prove that is divisible by a+b+c then find the quotient.

Q.57 In a triangle ABC , if =0 then prove that

is an isosceles triangle.

Q.58 Solve the following determinant equations:

i) ii)

Q.59 If a+b+c and

Q.60 If x,y,x R then show that

Q.61 If x=-9 is a root of

Q.62 If

Q.63

Q.64 If log(x2+y2)=2

Q.65 If y=log tan( ) , show that

Q.66 If y= , Find

Q.67 If y = , Find

Q.68 Find the equation of the tangent and the normal to the curve y=2 at the point where

curve cuts y=axis.

Q.69 Prove that the tangent to the curve y=x2-5x+6 at the points (2,0) and (3,0) are at right

angle.

Q.70 The slope of the curve 2y2=ax2 at (1,1) is -1. Find a.

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Q.71 Show that the acute angle of intersection between the curves xy=6 and x2y=12 is

Q.72 Show that the acute angle of intersection between the curves y2=4x and x2=4y is .

Q.73 Find the equation of tangent to the curve y=(x3-1)(x-2)at the points where the curve cuts at

the x-axis.

Q.74 The volume o a cube is increasing at a constant rate. Prove that the increase in surface area

varies inversely s the length of edge of cube.

Q.75 Find the intervals in which the function f(x)= is strictly increasing or decreasing.

Q.76 Show that the function tan x-4x is decreasing on

Q.77 Show that f(x)=sin x -2cos x -2 is increasing in

Q.78 Determine the value of x, the function f(x)= is increasing or decreasing. Also find the

points on the graph of function at which the tangent is parallel to x-axis.

Q.79 For the curve y=5x-2x3 , if x increases at the rate of 2 units/sec, then find the rate of change

of the slope of the curve when x=3.

Q.80 An open box with square base is to be made out of a given quantity of cardboard of area c2

square units. Show that the maximum volume of the box is cubic units.

Q.81 A manufacturer can sell x items at a price of (5- each. The cost price of x items is Rs.

( . Find the number of items he should sell to earn maximum profit.

Q.82 Find the intervals in which the function f(x)= +51 is

i) Strictly increasing ii) Strictly deceasing

Q.83 Show that the function f(x)=tan-1(sinx+cosx) ,x>0 is always increasing in (0, ).

Q.84 Find the intervals in which the function f given by f(x) = sin x + cos x, 0 ≤ x ≤ 2π is (i) Strictly increasing (ii) Strictly decreasing

Q.85 Prove that the radius of the right circular cylinder of greatest curved surface area which can be inscribed in a given cone is half of that of the cone.

Q.86 Solve for x,yand z by Matrix Method

Xy+yz+zx=11

Xy-3yz+5zx=35

2y+4yz-3zx=-14

Q.87 Show that the points (a+5,a-4), (a-2,a+3) and (a,a) do not lie on a straight line for any value

of a.

Q.88 To raise money for an orphanage, students of three schools A, B and C organized an exhibition in their locality, where they sold paper-bags, scrap-books and pastel-sheets made by them using recycled paper, at the rate of Rs. 20, Rs. 15 and Rs. 5 per unit respectively. School A sold 25 paper bags, 12 scrap-books and 34 pastel sheets. School B sold 22 paper-bags, 25 scrap-books and 28 pastel sheets while School C sold 26 paper-bags, 18 scrap-books and 36 pastel sheets. Using matrices, find the total amount raised by each school. By such exhibitions, which values are inculcated in the students?

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Q.89 Ishan wants to donate a rectangular plot of land for a school in his village. When he was asked to give dimensions of the plot, he told that if its length is decreased by 50 m and breadth is increased by 50 m, then its area will remain same, but if length is decreased by 10 m and breadth is decreased by 20 m, then its area will decrease by 5300m2 . Using matrices, find the dimensions of the plot. Also give reason why he wants to donate the plot for a school.

Q.90 Two schools A and B want to award their selected students on the values of sincerity, truthfulness and helpfulness. The school A wants to award Rs. X each, Rs. Y each and Rs. Z each for the three respective values to 3,2 and 1 students respectively with a total award money of Rs 1600 School B wants to spend Rs. 2300 to award its 4,1 and 3 students n the respective values (by giving the same award money to the three values as before). If the total amount of award for one prize on each value is Rs. 900 using matrices, find the award money for each value.

Q.91 Two schools P and Q want to award their selected students on the values of

Discipline, Politeness and Punctuality. The school P wants to award Rs. X each, Rs. Y each and Rs. Z each for the three respective values to its 3,2 and 1 students with a total award money of Rs. 1000. School Q wants to spend Rs. 1500 to award its 4,1 and 3 students on the respective values. (by giving the same award money for the three values as before). If the total of awards for one prize on each value is Rs. 600, using matrices, find the award money for each value.

Q.92 Using properties of determinants, Find the value of f(2x)-f(x) where f(x)=

Q.93 Using properties of determinants,

Q.94 For what value of x the matrix A=

Q.95 Determine the value of x for which the matrix is singular.

Q.96 Evaluate

Q.97 Without expanding show that =0

Q.99 Let A= Using this result calculate A3 and A5.

Q.100 If A= . Using , solve the system of linear

equation x-2y=10, 2x-y-z=8 and -2y+z=7.

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INFORMATICS PRACTICES

CH - 1 : COMUTER NETWORKING Very Short Questions [1 marks]

1. Write two advantages of networks. 2. Write two disadvantages of networks. 3. What is MAC Address? 4. What is IP address? 5. What is domain name? How is it alternatively known? 6. What are the various types of networks? 7. What is the difference between MAN and WAN? 8. What are the similarities and differences between bus and tree topologies? 9. What are the limitations of star topology? 10. When do you think, ring topology becomes the best choice for a network? 11. Write the two advantages and two disadvantages of star topology in network.

Short Questions [2 marks]

1. What do you understand by domain name resolution? 2. What is the role of a switch in a network? 3. Discuss repeater. 4. What are common threats to network security? 5. What is denial of services attacks?

CH – 3: PROGRAMMING FUNDAMENTALS QUESTIONS: 1. Why is java called a platform independent language? 2. Why do we write a comment in a program? What are the two ways of writing comment in a java 3. Program? 4. What are Keywords? Give two examples of keywords available in Java. 5. What is the difference between = and == operator in java? 6. What is the purpose of „break‟ statement in java? 7. What is the difference between entry controlled and exit controlled loop 8. Evaluate the following expressions separately in Java. Assume all variable to be integers and

initial value of a as 10 and b as 20 a. x = a++ + b++; b. x= ++a + ++ b; c. x= ++a + b++; d. x = a / b % b; e. x= b / a % b; f. x = b + a++ % b; g. x = a+ b *a * b;

9. What would be output of the following code segment written in java. public static void main(String [] args) { int a=10, b= 9; boolean x; x = a++ == ++b; System.out.print("x = "+x); }

10. Find the output of the following code snippet written in java public static void main(String []args) { int x=10, y=5; System.out.println(x++); System.out.println(++y); System.out.println((x++ + ++y));

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System.out.println((++x - y++)); System.out.println((x++) + (++y)); System.out.println((++x)-(y++)); System.out.println((x++) + (++x)); System.out.println("x = "+ X +" y="+ y); } 11. Find the output of the following code snippet written in java public static void main(String args[]) { int no1=2,no2=1,i; while(no2<=3) { i=no1; while(i<=no2) { no1=no1*i; i++; } System.out.println("No1 "+ no1); System.out.println("No2 "+ no2); no2++; } } 12. Find the output of the following code segment written in JAVA. Assume all necessary header files have been included and ignore any syntax error if any. public static void main(String [] args) { int i = 3, a=0, b=1, n=5, c; System.out.print(a+ “ “+b+” “); while ( i < n) { c= a + b; System.out.print(c+” “); a = c - a; b = c; i++; } } 13. How many times will the following loop get executed and what will be the final value of the variable I after execution the loop is over. int I = 5; do { I += 3; System.out.println("I = "+I); I = I + 1; } while (I >= 9); 14. Correct the errors in the following program segment written in JAVA. You are just required to write the corrected code, underlying the corrections made. Public Static Void Main (String [] args) { Integer Nos = 100;

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while (Nos => 45) { If (Nos % 5 = 0); Nos+=10; otherwise Nos + = 20; } } 15. Convert the following „while loop‟ into its equivalent „for loop without altering the output of the program. int x = 100, a = 30; while ( x>= 10) { System.out.println(”New Amount =”+(x + a)); a++; x - = a; } 16. Text entered in a jtextField is of String type. A programmer wants to store it in a variable of type integer. Is it possible how? Explain. 17. Explain the following string functions available in Java giving suitable examples in each case: a. Length ( ) b. substring ( ) c. concat ( ) d. trim ( ) e. toString ( ) f. toUpperCase ( )