Summer Break Holidays Home work

CLASS XI

Subject

English (to be done in the English Register)

I. Collect any two posters from newspapers / magazines for each of the following

topics and paste them in your English register.

Road Safety, Terrorism, Self Defence, Woman Empowerment, Environment,

Consumer Awareness, Awareness about Diseases

II. Read the newspaper everyday. Cut out 10 classified advertisements for the

following and paste them (2 of each category):

1. For sale (property, vehicle, household goods)

2. To LET

3. Lost and Found

4. Situation Vacant (single vacancy)

5. Change of name

III. Research on the state of elderly in India. Based on your research discuss the

following issues: • Plight of old people in India. Support your arguments with facts.

• Reasons for their neglect. • Measures taken by the old age homes to support the

elderly. • A case study of severed relationship between parents and children.

Present it in the form of an article.

IV. Write any two letters to the editor of a national daily on the following issues: (150

words)

a) Urging to highlight youth‟s role in eradicating the problem of poverty,

unemployment and corruption

b) Concern regarding crime against women

c) Emphasising the need of educational counsellors for guidance in schools

V. Write a „Speech‟ on the „Value of Games and Sports‟ (150 -200 words).

Maths Exemplar Problems NCERT

a) Exercise 1.3 Question No 6 to 28 on sets.

b) Exercise 2.3 Question No 1 to 23 on relations and functions.

c) Exercise 3.3 Question No 1 to 29 on trigonometric functions.

Physics 1. Chapter-1: Electric Charges and Fields

Chapter-2: Electrostatic Potential and Capacitance

Chapter-3: Current Electricity

Prepare Theory of all the Chapters given above and also Practice Numerical from

NCERT as well as from Reference Books. Do the assignments as well.

2.Investigatory Project Report Guidelines

1. Collect the data , Study it and make a rough draft

2. Should Be Hand-Written

3. Front Page, Acknowledgement, Certificate, Index, Bibliography can be

printed.

4. In case of Theoretical topics , add Advantages and Disadvantages,

Scopes/ Applications

5. In case of Experimental topics, there must be Results and Discussions

also conclusion.

Topic Hint- Semi-Conductor Electromagnetic, Optical Phenomenon (Interference,

Diffraction), Energy Efficient Devices, Digital Electronics, Power Circuits , Study of

Refractive index in different medium (water, glycerine, alcohol etc.) Note-Make models as well if required in project Format- Front Page, Acknowledgement, Certificate, Index, Aim/Objective,

Introduction, Main Material, Result And Discussion, Conclusion, Bibliography.

Chemistry 1. Prepare an investigatory project on any topic related to chemistry.

2. Revise chapters done in the class.

3. Assignment – Some Basic Concepts Of Chemistry

Biology 1.Make a power point presentation on any topic related to Diversity of Life discussing

any Kingdom, Phylum, Class or any other sub-group.

The presentations should be made using Microsoft PowerPoint.

It should include of text, graphics, animation etc.

Presentation should have 15-20 slides. (Last slide should be of Bibliography

/sources of information you used.)

The presentations time will be 5 minutes.

Presentation will be assessed on the basis of Content, Use of software features

and the effective use of Multimedia features, Aesthetics, Communication skills.

2. Prepare a Detailed report on any one Biological Taxonomical Aid. (Use A4 sized

sheets -white/ruled)

3. Practice Assignment sheets and complete NCERT book and Exemplar questions of

chapters 1-3 in registers

4. Complete practical file as discussed in class.

5. Learn the chapters taught for periodic test.

Computer

Science Prepare the program file of the programs done so far. Also write the

programs in the note book.

Physical

Education

Make a project file on :

5 yoga asanas

National awards of sports

Economics Make a project file using all statistical tools (namely collection of data, organization of

data, presentation of data, analysis and interpretation of data) showing consumer's

preferences of the product.

Accountancy 1. Project ( meaning of vouchers , explain any 10 source vouchers, write 20 business

transactions and prepare their accounting vouchers)

2. Assignment of HOTS questions

Business

Studies

Make a presentation on any one of the following:

1. Demonetisation and its effect on Indian economy

2 Neerav Modi vs Bank Policies

CLASS XII

Subject

English (to be done in the English Register)

I. Read the novel „The Invisible Man by H.G. Wells and write a brief character sketch

of the following:

1) a) Griffin b) Mr. Thomas Marvel c) Dr. Kemp d) Mrs. Hall

2) Also write about two incidents that intrigued you the most.

3) Prepare a speech on its theme „Science without Humanity is Catastrophic.‟(150-

200 words)

4) Attempt the assignment covering 1-10 chapters:

a) H.G. Wells has called Mrs .Hall‟s guest „A Strange Man‟ in the first chapter.

Do you agree? Explain.

b) What explanation did the stranger give to Mrs. Hall for coming to Iping and

confining to a dark room?

c) Describe the meeting of Teddy Henfrey with the stranger. What seeds of

suspicion did he sow in Mr. Hall's mind about the guest?

d) Describe the incident when the stranger was bitten by Fearenside's dog.

What was the conclusion drawn about the stranger after this?

e) Why was Dr. Cuss so keen to see the stranger? Describe his encounter with

the stranger.

f) Do you find the burglary at the vicarage humorous? What traits of the

Buntings‟ character impress you?

g) Discuss with reference to the furniture hurling episode when the Halls

examine the stranger‟s room presuming him to be absent.

h) Mr. Bobby Jaffers, the village constable, was a brave man. Discuss in light of

the episode when he arrived at the inn.

i) Describe in detail the circumstances that led to the unveiling of the stranger?

j) Describe Thomas Marvel‟s first meeting with the Invisible Man.

k) What was the purpose of Mr. Marvel‟s visit to the “Coach and Horses”?

l) Compare and contrast the character of Mr. and Mrs. Hall.

II. Literature:

1. Bring out the elements of satire, irony and humour from the chapter „The Tiger

King‟.

2. Why it is important to keep one‟s language alive? What are the reasons behind

extinction of many languages?

3. How is the plight of underprivileged children brought out it in the chapter „Lost

Spring‟?

4. Explain the following statements:

a) “Will they make them sing in German too?”

b) “The steel canister seemed heavier than the garbage bag.”

c) “Few airplanes fly over Firozabad.”

III. Writing Skills:

1. You want to sell your house at 15, Rajendra Nagar, New Delhi. Draft an

advertisement in not more than 50 words, giving necessary details, to be

published in the classified columns of „The New India Express.‟ You are

Krishna/Alka.

2. You are Anuj, a social activist. Design a poster to observe „Wildlife Protection

Week‟ in your city, in 50 words.

3. Spurt of violence previously unknown in Indian schools makes it incumbent on

the educationists to introduce value education effectively in schools. Write an

article in 150-200 words expressing your views on the need of value education.

You are Anu/Aditya.

4. „Brain Drain is not a bane for a country like India.‟ Write a debate in 150-200

words either for or against the motion.

5. Write Letters on the following topics (150 200 words):

a) You are Simran Gupta. Write an application for the post of HR Executive in

a reputed company, enclosing bio-data.

b) As the sports teacher of your school place order for sports good.

Maths Exemplar Problems NCERT

a) Exercise 2.3 Question No 1 to 35 on inverse trigonometric functions.

b) Exercise 3.3 Question No 41 to 55 on matrices.

c) Exercise 4.3 Question No 1 to 25 on determinants .

Physics 1.Chapter-1: Electric Charges and Fields

Chapter-2: Electrostatic Potential and Capacitance

Chapter-3: Current Electricity

Prepare Theory of all the Chapters given above and also Practice Numerical from

NCERT as well as from Reference Books.

Do the assignments as well

2.Investigatory Project Report Guidelines

1. Collect the data , Study it and make a rough draft

2. Should Be Hand-Written

3. Front Page, Acknowledgement, Certificate, Index, Bibliography can be

printed.

4. In case of Theoretical topics , add Advantages and Disadvantages,

Scopes/ Applications

5. In case of Experimental topics, there must be Results and Discussions

also conclusion.

Topic Hint- Semi-Conductor Electromagnetic, Optical Phenomenon (Interference,

Diffraction), Energy Efficient Devices, Digital Electronics, Power Circuits , Study of

Refractive index in different medium (water, glycerine, alcohol etc.) Note-Make models as well if required in project Format- Front Page, Acknowledgement, Certificate, Index, Aim/Objective,

Introduction, Main Material, Result And Discussion, Conclusion, Bibliography.

Practical: Complete practical file as discussed.

Learn the chapters taught for class test.

Chemistry 1. Prepare an investigatory project on any topic related to chemistry.

2. Revise chapters done in the class.

3. Assignment – The Solid State

Biology 1.Theory: Practice Assignment sheets based on Unit VI (Reproduction) and Ch-5 of

Unit VII.

Complete NCERT book and Exemplar questions of chapters 1-5.

2.Practical: Complete practical file as discussed.

3.Investigatory Project:

Choose a topic for Project. Collect literature /data for the topic. Study it. Compile the

project in a report form and submit rough draft.

4. Learn the chapters taught for class test.

Computer

Science Prepare a Project on any topic related to Software Development like

Library Management, Reservation System etc. and also prepare the

program file of the programs done so far.

Physical

Education

Make a project file on :

5 games

5 yoga asanas

National awards of Sports

Economics Select any topic either from microeconomics, Indian Economic Development or

macroeconomics and make the project file as per the CBSE guidelines.

Accountancy 1. Comprehensive Project

2. Specific Project - 1 (Segment Analysis)

3. Assignment of HOTS Questions

Business

Studies

Complete the project work on ( any one ):

1. Principles of Management (Fayol or Taylor)

2. Elements of Business Environment

3. Stock Exchange

4. Marketing Management

Project to be strictly made as per the guidelines given .

HOLIDAY HOMEWORK ASSIGNMENT

CLASS XI ( 2018- 19)

SUBJECT ACCOUNTANCY

1. Arsh purchased from Ritik 500 items @ Rs. 100 each on which she is given 20% Trade

discount. She is further given 2% cash discount as she made payment for purchases

immediately. Determine the amount that Arsh will debit to Purchases account.

2. The following balances appeared in the books of Harshita Baid as on 1st April, 2016.

Journalise.

Cash Rs. 30,000; Bank Rs. 45,000; Stock Rs. 65,000; Debtors Rs. 50,000 (Kanav Rs.

12,000; Raghuvir Rs. 38,000); Computers Rs. 67,000; Creditors Rs. 34,000 ( Gayu Rs.

14,000; Chakshu Rs. 20,000); Bills Payable Rs. 29,000; Capital Rs. 2,00,000.

3. Confidence and trust that the reported information is a reasonable representation of the

actual items and events, depicts which qualitative characteristic of accounting

information? Name and explain it.

Also explain any other two qualitative characteristics of the accounting information.

4. Due to a major loss in the current year, the accountant of the firm has not charged

depreciation on fixed tangible assets. Is his decision not to charge depreciation is correct?

What will be the impact of the decision on financial statements?

5. Shri Rakesh has started his business of retail trade on October 1, 2012. He has employed

two persons - one female accountant and another clerk, who is physically challenged to

prepare books of accounts. He desires that they should prepare first Profit and Loss

Account and Balance Sheet on March 31, 2013 and thereafter every year on March 31.

You have to appraise his decision and ascertain whether his decision is justified?

Which are the two concepts / principles of Accounting followed by him? Name and

explain them. Also mention any two values followed by Shri Rakesh.

6. A company lost vital machinery in an accident on 20th

March, 2016 which will have

adverse impact on its production capacity. As a result, it is likely to lose business to its

competitors. The company has not disclosed this fact in its annual report for the year

ended 31st March, 2016. What is your opinion about this omission?

7. Explain the accounting concept which states business and proprietor are two different

entities .Explain its application, objective and value reflected in observing this principle.

8. What are the qualitative attributes that Accounting must possess to make accounting

information useful to all users?

9. Accounting provides information about the profitability and financial soundness of a

concern. In addition, it provides various other valuable information also. However,

accounting has certain limitations. Explain any such four limitations.

10. R Ltd. purchased 500 sq. mt. land for Rs.1.5 crore to build a factory. At the end of the

year, the market value of land was Rs.1.35 crore. R Ltd. treated Rs.15 lac as loss and

recorded the land at Rs.1.35 crore. Is it a correct treatment? Give reason to support your

answer.

11. Fill in the missing information in the following journal entries :

Da

te

Particulars L

.

F

.

Dr

Amount

Cr

Amount

………………… Dr.

To

(Being bad Debts written off last

year now recovered)

-----

10,000

…………………. Dr.

To

(Being custom duty paid on import

of a new machinery)

25,000

25,000

…………………………. Dr.

To Abbas & Sons

(Being goods costing Rs. 50,000 sold

above 10 %; less 10% trade

discount)

------

…………

…

……………………. Dr.

………………….. Dr.

To

(Being Cash received from Gaurav

and discount allowed @ 8%)

46,000

-----

------

…………………….. Dr.

To

(Being Interest charged on capital of

Rs. 20,00,000 @ 9 % p.a.)

-----

-------

…………………… Dr.

To

(Being Machinery purchased for Rs.

40,000 and spent Rs. 10,000 on its

installation)

TOTAL

-----

________

_

________

-----

_________

_

_________

12. Identify the nature of following Expenditure- Revenue/ Capital/ Deferred Revenue:

(i) Rs.2,000 spent on the overhaul of machines purchased second hand.

(ii) Renovation of a cinema hall.

(iii) Advertising campaign to launch a new product.

(iv) Brokerage paid in connection with purchase of land.

13 Divij started business dealing in office furniture. He invested Rs.10,00,000 out of his fund

and also took a loan of Rs.5,00,000 from Bank. He purchased computer costing Rs.30,000

for his office. He also bought goods of Rs.60,000 from Gaurav Furniture House and

Rs.40,000 for cash. He used goods of Rs.15,000 for furnishing his office. He paid rent of

Rs.20,000 and salaries of Rs.15,000. He sold goods costing Rs.30,000 to Aayush Traders

at 40% profit and for cash of Rs.40,000 at 30% profit during the year. He paid Rs.35,000

to Gaurav Furniture House and received 10% cash discount. Calculate –

a. Total funds invested in business.

b. Purchases

c. Debtors

14. You are working in a company as a Chief Accountant. While preparing accounts of your

company, you are faced with a number of problems. These are summarized below:

(i) Although the sales have not yet actually taken place, some reliable customer of the

company has placed large orders from which company is expected to earn large

profits. The directors want to record this profit.

(ii) At present, market price of the fixed assets of the company is very high as

compared to the book value and directors are interested to show the fixed assets at

their market price.

(iii)At the end of the accounting period, factory rent of the factory is outstanding for

Rs. 10,000. There is confusion whether to record it or not.

(iv) The company has been sued for payment of damages worth Rs. 2,00,000. The case

is pending in the court. Whether this information be shown at the end of financial

statements or not?

Identify and the accounting concept that you would follow in dealing with the

problems stated above.

15. Sadhu has started his business of making clothes for college going girls on 1st April 2010.

He invested Rs. 20,00,000 to start his business. He installed Rs. 1, 50,000 for buying

Sewing --machines. He employed 1000 workers to whom he will pay Rs. 1200 per month

salary and a production manager in payroll of Rs. 20000 per month. Rent of that plant

was Rs. 1000 per month. He wants to get advertisement done at large scale. He has spent

1000000 on that with the assumption that this expenditure will bring positive result in

subsequent year also.

He got her plant and machinery insured with the premium of Rs. 50000 per quarter. He

has also purchased furniture for Rs. 20000, Air conditioners for Rs. 70000. On 31st march

2011 his rental liability was Rs. 30000.

From the above, identify the types of expenses/ expenditures are involved.

Also calculate total amount of each type of expenditure also.

16. Fill the blanks

Da

te Particulars

L.

F. Dr.(₹) Cr.(₹)

Cash A/c Dr.

----------

-

……………….. A/c Dr. -----------

To …………….

(Being the cash dividend of 60 paise in the

rupee out of his debit of ₹ 1,000 received

from Sohan on his insolvency)

2 Drawings A/c Dr. 1,000

To Cash A/c 1,000

(Being…………………………………….)

3 ………A/c Dr. 36,000

To ………………………. -----------

To Bank A/c -----------

(Being the cheque of Radha which was

received after allowing discount of Rs. 400

got dishonored, deposited into bank returned

dishonored)

4 Bank A/c Dr.

----------

-

……………………...A/c Dr.

----------

-

To Insurance Co. 1,000

(Being the insurance claim of ₹ 1,000

accepted by the insurance Co. at ₹ 800)

5 Rent A/c Dr. 1,000

…….. A/c Dr.

----------

-

To cash A/c -----------

(Being the rent paid to landlord, 1/3rd of the

premises is occupied by the proprietor for

personal residence)

6 Cash A/c Dr. 5,000

To ………………….A/c 5,000

(Being the sale of household furniture and the

proceeds brought into the business)

7 Furniture A/c Dr. 2,000

To …………………... A/c 2,000

(Being the wood used in making office

furniture)

17. Identify the limitations of accounting highlighted in the below mentioned statements:-

(i)Accounts may be manipulated to conceal vital facts.

(ii)Estimations are done like provision for bad debts, useful life of an asset.

( iii)The amount of cash that a firm may realize by selling its assets is never known.

18. Show the effect of the following transactions on assets, capital and liabilities with the help

of Accounting Equation.

1. Ramesh started business with a capital of 1,00,000

2. Deposited 60,000 in Bank.

3. Purchased goods from Amit 30,000.

4. Sold goods costing 20,000 for 25,000 to Mohan out of which 7,000 received in

cash.

5. Paid salary 5,000 but salary still outstanding 1,000.

6. Received commission 2,000 including 500 as advance.

7. Sold goods costing 5,000 at a loss of 500 in cash.

8. Received 17,400 from Mohan in full settlement of his account by cheque.

9 . Returned goods to Amit 2,000.

10. Issued a cheque of 27,200 to Amit in full settlement of his account.

19. Prove the accounting equation in the following transactions:-

a. Started business with cash Rs.50,000.

b. Bought goods for cash Rs.15,000 and on credit Rs.12,000

c. Sold goods for cash costing Rs.10,000 and on credit costing Rs.7,000 both at a

profit of 20 % .

d. Paid to creditor in full settlement Rs.11,450

e. Accrued interest Rs.1,300

20. Pass journal entries:

a. Goods costing Rs.5,000 given as charity (Sales price Rs.6,000).

b. Out of rent paid this year, Rs.2,000 is related to the next year.

c. Shyam became insolvent. A first and final compensation of 75 p in a rupee

received from his official receiver. He owed us a debt of Rs.25,000.

d. Paid landlord Rs.1,500 for rent. One – third of the premises is occupied by the

proprietor for his own residence.

e. Interest on loan received from the debtor Rs.3,000.

f. An old machine with the book value of Rs.80,000 is exchanged for a new machine

of Rs.2,40,000. The balance payment to be made to the supplier, Machine Tools

Ltd.

HOLIDAY HOMEWORK ASSIGNMENT

CLASS XII : ( 2018- 19 )

SUBJECT : ACCOUNTANCY

VERY SHORT ANSWER QUESTIONS ( 1 MARK EACH)

1. Give two circumstances in which sacrificing ratio may be applied.

2. Distinguish between drawings against profit and drawings against capital.

3. Suman and Poonam were partners in a firm sharing profits in 3:2 ratio. From 1-3- 2006

they decided to change it to 3:1. For this purpose the goodwill of the firm was valued at

Rs.1,20,000.

Pass the necessary journal entry for the treatment of goodwill.

4. On 1-3- 2018, A and C admitted D into partnership, their profit sharing ratio being 5:4:3

respectively.

Assuming before admission the profit sharing ratio of A and C was equal, find the

sacrificing ratio.

5. Why do assets and liabilities are revalued at the time of admission of a partner?

6. Which type of goodwill is recorded in the books of accounts as per Accounting Standard –

26?

7. Name any two factors affecting goodwill of a partnership firm.

8. A,B and C started business on 1st July , 2015 . Calculate interest on drawings of Mr. A @

9% p.a. for nine months ending 31st march, 2016 , if he withdrew Rs 10,000 p.m. in the

beginning of every month.

9. A,B and C were partners in a firm sharing profits in the ratio of 3:2:1.They admitted D as a

new partner for 1/8th share in the profits, which he acquired 1/16th from B and 1/16th

from C.

Calculate the new profit sharing ratio of A,B,C and D.

10. A,B and C are partners without partnership deed. C has contributed 75% of the total

capital and is not taking active part in the business. What will be C‟s share in profits of the

firm.

11. State the reason for contribution of goodwill by a new partner at the time of his admission.

12. What is the maximum number of partners that a partnership firm can have ? Name the

Act that provides for the maximum number of partners in a partnership firm.

13 Monu and Sonu were partners in a firm sharing profits in 3:2. During the year ended 31-3-

2015 Monu had withdrawn Rs.15,000. Interest on her drawings amounted to Rs.300.

Pass necessary journal entry for charging interest on drawings assuming that the capitals

of the partners were fixed.

14. What is meant by self purchased goodwill?

15. A firm earns profit of Rs. 3,00,000 as its annual profits, the rate of return being 12%.

Assets and liabilities of the firm amounted to Rs. 36,00,000 and Rs. 12,00,000 respectively.

Calculate the value of goodwill by capitalisation method.

16. State any one right acquired by a new partner in firm.

17. A, B and C shared profits and losses in the ratio of 3:2:1respectively. With effect from 1st

April 2016 they decided to share profits equally. The goodwill of the firm was valued at

Rs.18,000. Pass necessary journal entry.

18. Kangli, Mangli and sanvali are partners sharing profits in the ratio of 4:3:2. Kangli retires.

Assuming that Mangli and sanvali will share profits in future in the ratio of 5:3, determine

the gaining ratio.

19. P, Q and R were partners in a firm sharing profits in the ratio of 5:4:3. Their capitals were

Rs.40,000, Rs.50,000 and Rs.1,00,000 respectively. State the ratio in which the goodwill of

the firm amounting to Rs.1,20,000 will be adjusted on retirement of R.

20. A, B and C are partners sharing profits in the ratio of 2:2:1. On B‟s retirement following

entry was made for goodwill by the firm.

A‟s Capital A/c Dr. 30,000

C‟s Capital A/c Dr. 20,000

To B‟s Capital A/c 50,000

After a year of B‟s retirement, firm made a profit of Rs. 75,000. Calculate new ratio.

SHORT ANSWER QUESTIONS ( 3 OR 4 MARKS)

1. Radha, Rukmini and Krishan are partners in a firm. Rukmini retires and her claim

including her

capital and her share of goodwill is Rs. 80,000. She is paid in kind, an unrecorded

investment

valued at Rs.40,000 which was not recorded in the books of the firm till the date of

retirement

and the balance in cash. Give the journal entries for recording the payment to Rukmini in

the

books of the firm.

2. X, Y and Z were sharing profits and losses in the ratio of 5:3:2. They decided to share the

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:-

(i) Profit and loss account Rs 24,000

(ii) Advertisement Suspense account Rs12,000

Pass the necessary adjusting entry.

3. R, S, and T entered into a partnership of manufacturing and distributing educational CD‟s

on April 01, 2016. R looked after the business development, S content development and T

financed the project.

At the end of the year (31-03-2016) T wanted an interest of 12% on the capital employed

by him. The other partners were not inclined to this. How would you resolve this within the

ambit of the Indian Partnership Act, 1932? Which Values are highlighted here?

4. Ravi and Mohan were partner in a firm sharing profits in the ratio of 7:5. Their respective

fixed capitals were Ravi Rs. 10,00,000 and Mohan Rs. 7,00,000. The partnership deed

provided for the following:-

(i) Interest on capital @ 12% p.a.

(ii) Ravi‟s salary Rs. 6,000 per month and Mohan‟s salary Rs. 60,000 per year.

The profit for the year ended 31-03-2016 was Rs. 5,04,000 which was distributed equally

without providing for the above. Pass an adjustment Entry.

5. B, C and D were partners in a firm sharing profits in the ratio of their capitals which were

Rs75,000, Rs50,000 and Rs25,000 respectively. D retired and the new profit sharing ratio

between B and C was 1:2. On D‟s retirement the goodwill of the firm was valued at

Rs30,000. Pass necessary journal entry for the treatment of goodwill without opening

goodwill account on D‟s retirement.

6. Renu and Reshma shared profits as 7:3. Renu want to give admission to her friend Rehana

as a new partner. Reshma agrees with this decision of Renu. Rehana is a physically

challenged lady and admitted with a ¼th share in profits. Renu and Reshma gave her a

guarantee that her share of profit will never be less than Rs.1,20,000 p.a., the profits for the

last year ended March 31, 2016 was Rs.2,40,000 . Identify the human value involved in this

case and prepare Profit and Loss Appropriation Account .

7. A, B and C are partners in a firm sharing profits and losses in the ratio of 2:3:5. Their

fixed capitals were 15, 00,000, Rs.30, 00,000 and Rs.6, 00,000 respectively. For the year

2009 interest on capital was credited to them @ 12% instead of 10%. Pass the necessary

adjustment entry.

8. Hari, Ravi and Kavi were partners in a firm sharing profits in the ratio of 3:2:1. They

admitted Guru as a new partner for 1/7th

share in the profits. The new profit sharing ratio

will be 2:2:2:1 respectively. Guru brought Rs.3,00,000 for his capital and Rs. 45,000 for his

1/7th

share of goodwill. Showing your working clearly, pass the necessary journal entries in

the books of the firm for the above mentioned transactions.

9. A and B are partners sharing profits in the ratio of 3 : 1. C is admitted as a partner with

2/9th

share. A and B will in future get 4/9th

and 3/9th

share of profits. C pays Rs.2,00,000 for

goodwill out of his share of Rs. 3,00,000. Pass necessary journal entries

10. Hari and Ravi are partners in a firm sharing profits in the ratio of 5 : 3. On 31.3.2003 their

Balance Sheet showed a General Reserve of Rs. 80,000. On that date they decided to admit

Mohan as a new partner. The new profit sharing ratio between Hari, Ravi and Mohan will

be 5 : 3 : 2 .Pass the necessary journal entry in the books under the following circumstances

:

(i) When they want to transfer the General Reserve in their capital accounts.

(ii) When they do not want to transfer General Reserve in their capital accounts and

prefer to pass an adjustment entry for the same.

11. A and B sharing profits and losses in the ratio of 2:3. , decide to share future profits &

Losses equally with effect from 1st April, 2016 . An extract of their Balance sheet as at 31

st

March , 2016 is as follows :

Liabilities Rs Assets 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.

12. A and B are partners in a firm sharing profits in the ratio of 2:1 . On 1-4-2015 they decide

to admit C for 1/5share in profits with a guaranteed amount of Rs 25,000 per annum. A

undertook to meet the liability arising out of the guaranteed amount to C . The firm earned

a profit of Rs 75,000 for the year ended March 31, 2016

13 Kumar , Gupta and kavita were partners in a firm sharing profits and losses

equally.The firm was engaged in the storage and distribution of canned juice and its

godowns were located at three different places in the city. Each godown was being managed

individually by Kumar , Gupta and kavita . Because of increase in business activities at the

godown managed by Gupta , he had to devote more time. Gupta demanded that his share

in the profits of the firm be increased ., to which Kumar and kavita agreed . The new profit

sharing ratio was agreed to be 1:2:1. For this purpose the goodwill of the firm was valued

at two years purchase of the average profits of five years. The profits of the last five years

were as follows :

Year Profits ( Rs)

I 4,00,000

II 4,80,000

III 7,33,000

IV 33,000

V 2,20,000

You are required to :

(i) Calculate the goodwill of the firm.

Pass necessary Journal entry for the transaction for the treatment on change in profit

sharing ratio of Kumar , Gupta and Kavita.

14. A and B are partners. The net divisible profit as per Profit and Loss Appropriation A/c 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.2,000 per month. Calculate the net profit or loss earned during

the year.

15. On Jan1,2015 Sita and Gita entered into a partnership. They contributed capitals of

Rs.80,000 and Rs.40,000 respectively and agreed to share the profits in3:2. The partnership

deed provided that interest on capital shall be allowed at 9% per annum. During the

year,the firm earned a profit of Rs.7,800. Prepare Profit and Loss Appropriation A/c.

16. P and Q were partners in a firm sharing profits in 5:3. On 1-4-2014 they admitted R as a

new partner for ⅛ the share in profits with a guaranteed profit of Rs.75,000. The new profit

sharing ratio between P and Q will remain the same but they agreed to bear any deficiency

on account of guarantee to R in 3:2. The profit of the firm for the year ended 31-3-2015 was

Rs.4,00,000.

Prepare Profit and Loss Appropriation Account of P,Q and R for the year ended 31-3-2015.

(ii)

17. A,B,C and D are partners sharing profits and losses in 4:3:3:2. Their fixed capitals on

31.3.2016 were Rs.60,000; 90,000; 1,20,000 and Rs.90,000. After preparing final accounts it

was discovered that interest on capital @ 12% p.a. was not allowed and interest on

drawings amounting Rs.2,000; 2,500; 1,500 and 1,000 respectively was not charged.

Pass the necessary adjustment entry and show your workings clearly.

LONG ANSWER QUESTIONS ( 6 OR 8 MARKS)

18. Ram and Rahim are partners in a firm. Ram was to get a commission of 10% on the net profits before

charging any commission. However, Rahim was to get a commission on 10% on the net profits after

charging all commissions. Compute the missing figures from the following Profit & Loss Appropriation

Account for the year ended 31st March, 2016.

PROFIT AND LOSS APPROPRIATION ACCOUNT

For the year ended 31st March, 2016

Particulars Amount Particulars Amount

Ram‟s commission

…………… x 10

100

66,000 Profit & Loss A/c

…………

Rahim‟s

Commission

Profit transferred

to capitals

accounts of :Ram

……………

Rahim ………….

………..

………..

………..

………….

19. Anand and Sonu were childhood friends and colleagues in a company who were thinking of

starting something of their own someday. On 1st Jan, 2011 they thought of starting a

stationery depot for the financially backward children of their area. They also admitted

Manoj a differently abled educated youth who was unemployed as a partner of their firm

without any capital contribution. Sonu also approached Rohit Kaul from Jammu, who was

also eager to start something of this sort having lot of funds at his disposal, and persuaded

him to join them. The following terms were agreed upon:

i) Anand, Sonu and Rohit will contribute 30,000; 50,000 and 4,00,000 respectively

as capital.

ii) Profit will be shared equally.

iii) Interest on capital will be allowed @ 5% p.a.

The Profits of the firm for the year ended 31st Dec 2011 were 50,000.

a) Identify any two values which according to you motivated them to start the partnership

firm.

b) Prepare Profit & Loss Appropriation Account of the firm for the year ending 31st Dec

2011.

20. A and B are partners sharing profits and losses in the ratio of 5: 3. They admit

C into the firm for a 1/4th

share in the profits to be contributed equally by A

and B. On the date of admission their Balance Sheet was as follows:

Balance sheet of A and B as at 31st March 2016

Liabilities Amount

Rs.

Assets Amount

Rs.

Capital A/cs:

A 3,00,000

B 2,00,000

Creditors

Workmen‟s compensation fund

5,00,000

1,40,000

40,000

6,80,000

Machinery

Furniture

Stock

Debtors

Bank

2,60,000

1,60,000

1,20,000

80,000

60,000

6,80,000

From the information given below, complete Revaluation Account, Parnter‟s

Capital Accounts and the new Balance Sheet of A, B and C

Dr. REVALUATION ACCOUNT Cr.

Particulars Amount

Rs.

Particulars Amount

Rs.

Stock a/c

Profits to be transferred to

capital accounts of

A ---------------

B ---------------

………..

………..

60,000

Furniture a/c ………..

------------

Dr. PARTNERS‟ CAPITAL ACCOUNTS Cr.

Particulars A B C Particulars A B C

Balance c/d ……

…….

…….

……..

……...

……...

…………..

…………..

Revaluatio

n a/c

Bank a/c

Premium

for

goodwill a/c

……..

……..

25,000

40,000

……...

……..

……..

……..

……..

……..

……

……

Balance sheet of A , B and C as at 31st March 2016

Liabilities Amount

Rs.

Assets Amount

Rs.

Capital A/cs:

A …………

B …………

C …………

Creditors

………

……….

……….

Machinery

Furniture

Stock

Debtors

Bank

…………

…………

…………

………...

….…….

……….,.

21. A, B & C entered in to partnership on 01/04/2010 by contributing 30,000, (6)

20,000 and 10,000 respectively as their capitals. The partnership deed provides for

the following:

a. Interest on capital @ 10%p.a.

b. Salary to A @ 1,000 per month.

c. Commission to B @ 1,500 per quarter.

d. Interest on drawings @ 6% p.a.

A withdrew 1,000 in the beginning of every month for personal use and B withdrew

1,500 at the end of every quarter. Partner C advanced loan of 30,000 to firm on

01/09/2010.The profits of the firm before any appropriation for the year ended

31/12/2010 amounted to 1, 20,000. Prepare Profit & Loss appropriation account and

partners current account.

22. On March 31, 2014 , the capital accounts of Elvin , Monu and Ahmed after making

adjustments for profits , drawings etc, were as – Elvin – Rs 80,000 ; Monu – Rs 60,000 ;

Ahmed – Rs 40,000 . Subsequently , it was discovered that interest on capital and interest

on drawings had been omitted. The partners were entitled to interest on capital @5% p.a.

The drawings during the year were : Elvin – Rs 20,000 ; Monu – Rs 15,000 ; and Ahmed –

Rs 9,000. Interest on drawings chargeable to the partners was Elvin – Rs 500 ; Monu – Rs

3,60 and Ahmed - Rs 200.The net profit for the year ended 31st March , 2014 amounted to

Rs 1,20,000. The profit sharing ratio of the partners was 3:2:1.

Record the necessary adjustments entry for rectifying the above errors of omission . Show

your workings.

23 E, F and G were partners in a firm sharing profits in 2:2:1 ratio. On 28 th February 2007 F

retired. On the date of his retirement the balance in his capital account was Rs70,000. The

other assets of the firm on that date were as follows:

Cash Rs5,000; Buildings Rs2,00,000; Plant and Machinery Rs80,000; Stock Rs30,000;

Debtors Rs40,000 and Investments Rs30,000.

The following was agreed between the partners on F‟s retirement:

(a) Building to be appreciated by 20%.

(b) Plant and machinery to be depreciated by 10%.

(c) Stock was overvalued by Rs5000, Investments valued at Rs35,000.

(d) A provision of 5% on debtors to be created for bad and doubtful debts.

(e) An old photocopier previously written off was sold for Rs5,000.

(f) Partners had to pay Rs8000 to the family of an employee who died in an accident.

F was paid Rs5800 in cash and the balance in three equal yearly instalments with interest

@10% p.a. starting from 1-4- 2007.

Pass the necessary journal entries to record the above transactions, Prepare Revaluation

account and F‟s Loan account till it is finally paid. The firm closes its books on 31 st March

every year.

ASSIGNMENT

PHYSICS - XII

(Chapter 1, 2, 3) 1. Derive an expression for the loss of energy when two conductors at different potentials

are brought into electrical contact. Account for this energy.

2. Deduce Ohm‟s law from elementary concepts.

3. Explain how will you use a metre bridge to find the resistance of a given resistor wire?

4. Show that the work done in an electric field is independent of path.

5. What are dielectrics? Distinguish polar and nonpolar dielectrics. Define the term

Polarization vector.

6. Derive an expression for the current in a circuit with external resistance R when (a) n

identical cells of emf E and internal resistance r are connected in series (b) m identical

cells are connected in parallel

7. Explain the principle of a potentiometer. Describe how will you determine (a) the ratio

of emfs of two primary cells using potentiometer. (b) The internal resistance of a

primary cell using potentiometer.

8. State Gauss theorem and apply it to find the electric field at a point due to (a) a line of

charge (b) A plane sheet of charge (c) A Charged spherical conducting shell.

9. A 4 μF capacitor is charged by a 200 V supply. It is then disconnected from the supply,

and is connected to another uncharged 2 μF capacitor. How much electrostatic energy

of the first capacitor is lost in the form of heat and electromagnetic radiation?

10. Derive an expression for the energy stored in a capacitor. Show that whenever two

conductors share charges by bringing them into electrical contact, there is a loss of

energy

11. Obtain the equivalent capacitance of the network in Fig. For a 300 V supply, determine

the charge and voltage across each capacitor.

12. A spherical conductor of radius 12 cm has a charge of 1.6 × 10–7

C distributed uniformly

on its surface. What is the electric field (a) inside the sphere (b) just outside the sphere

(c) at a point 18 cm from the centre of the sphere?

13. (a) How many electrons must be added to one plate and removed from the other so as to

store 25.0 J of energy in a 5.0 nF parallel plate capacitor?

(b) How would you modify this capacitor so that it can store 50.0 J of energy without

changing the charge on its plates?

14. Explain the variation of resistance and resistivity with temperature and hence define

temperature coefficient of resistance and resistivity.

15. Draw Temperature resistivity diagram for Nichrome, Copper.

16. Draw ohm‟s law relationship for Diodes, GaAS, Thyristors, Conductors.

17. Name resistors used for domestic use or in laboratories. Explain why?

18. A carbon resistance having four color bands A, B,C, D of colors brown, red, green and

silver respectively. Find resistance of carbon resistance.

19. Why temperature dependence resistivity graph is different for semiconductors and

conductors.

20. If resistance of nichrome wire at ice point is 7 ohm and at steam point is 8.23 Ω. Find

the temperature coefficient of resistance of nichrome.

21. An electric toaster uses nichrome for its heating element. When a negligibly small

current passes through it, its resistance at room temperature (27.0 °C) is found to be

75.3 Ω. When the toaster is connected to a 230 V supply, the current settles, after a few

seconds, to a steady value of 2.68 A. What is the steady temperature of the nichrome

element? The temperature coefficient of resistance of nichrome averaged over the

temperature range involved, is 1.70 × 10–4

°C–1

.

22. A heating element using nichrome connected to a 230 V supply draws an initial current

of 3.2 A which settles after a few seconds to a steady value of 2.8 A. What is the steady

temperature of the heating element if the room temperature is 27.0°C? Temperature

coefficient of resistance of nichrome averaged over the temperature range involved is

1.70 × 10–4

°C–1

.

23. Determine the current in each branch of the network shown in fig

24. The number density of free electrons in a copper conductor estimated is 8.5 × 1028 m–3

.

How long does an electron take to drift from one end of a wire 3.0 m long to its other

end? The area of cross-section of the wire is 2.0 × 10–6

m2 and it is carrying current of

3.0 A.

25. A 600pF capacitor is charged by a 200V supply. It is then disconnected from the supply

and is connected to another uncharged 600 pF capacitor. How much electrostatic

energy is lost in the process?

26. A long charged cylinder of linear charged density λ is surrounded by a hollow co-axial

conducting cylinder. What is the electric field in the space between the two cylinders?

27. Two wires of equal length, one of aluminium and the other of copper have the same

resistance. Which of the two wires is lighter? Hence explain why aluminium wires are

preferred for overhead power cables. (ρAl = 2.63 × 10–8

Ω m, ρCu =1.72× 10–8

Ω m,

Relative density of Al = 2.7, of Cu = 8.9).

28. Figure shows a potentiometer with a cell of 2.0 V and internal resistance 0.40 Ω

maintaining a potential drop across the resistor wire AB. A standard cell which

maintains a constant emf of 1.02 V (for very moderate currents upto a few mA) gives a

balance point at 67.3 cm length of the wire. To ensure very low currents drawn from the

standard cell, a very high resistance of 600 kΩ is put in series with it, which is shorted

close to the balance point. The standard cell is then replaced by a cell of unknown emf ε

and the balance point found similarly, turns out to be at 82.3 cm length of the wire.

(a) What is the value ε?

(b) What purpose does the high resistance of 600 kΩ have?

(c) Is the balance point affected by this high resistance?

(d) Is the balance point affected by the internal resistance of the

driver cell?

(e) Would the method work in the above situation if the driver cell of the potentiometer

had an emf of 1.0V instead of 2.0V?

(f ) Would the circuit work well for determining an extremely small emf, say of the

order of a few mV (such as the typical emf of a thermo-couple)? If not, how will you

modify the circuit?

29. Consider a uniform electric field E = 3 × 103 î N/C.

(a) What is the flux of this field through a square of 10 cm on a side whose plane is

parallel to the yz plane?

(b) What is the flux through the same square if the normal to its plane makes a 60°

angle with the x-axis?

ASSIGNMENT BIOLOGY XI

Chapters 1-3

Very Short Answer Questions (1 mark each)

1. Define species.

2. What is systematics ?

3. Give the names of two famous botanical gardens.

4.Nostoc and Anabaena have specialised cells called heterocyst. What is the function of these cells ?

5. Which group comprises of single celled eukaryotes only ?

6. Which organisms are the chief producers in oceans ?

7. Name the fungus which causes disease in wheat (i) rust (ii) Smut.

8. Which Ascomycetes has been used extensively in biochemical and genetic work ?

9.What is a pyrenoid body ?

10. Define gemma.

11. Which group of plants is regarded as first terrestrial plants ? Why ?

12. Which organism is regarded as one of the tallest tree species ?

13. The gametes and spores of phaeophyceae have a distinct morphology. Give its name.

14. Which substance has structural similarity to floridean starch ?

15.Name the organisms which exhibit heterospory can exhibit seed habit.

Short Answer Questions-I (2 marks each)

1. What is the basis of modern taxonomical studies ?

2.Why growth and reproduction cannot be taken as defining property of all living organisms?

3. How is a taxon (pl. taxa) defined ?

4.How are bacteria classified on basis of their shapes ?

5. What is the mode of reproduction in bacteria ?

6. Why are red tides caused and why are they harmful ?

7. Viruses and viroids differ in structure and the diseases they cause. How ?

8. Which class of kingdom fungi has both unicellular as well as multicellular members ?

9.When is a fungus called coprophilous ?

10. Sphagnum has a lot of economic importance. Justify.

11. Gymnosperms can show polyembryony. Why do you think so ?

12. How is leafy stage formed in mosses ? How is it different from protonema ?

Short Answer Questions-II(3 marks each)

1. What is the difference between Botanical Garden and Herbarium ?

2. Keys are analytical in nature and are helpful in identification and classification of oganisms. How?

3. Define : (a) Genus (b) Family (c) Order

4. Who gave five kingdom classification ? What was the criteria used by him ?

5. What are the steps in the sexual cycle in kingdom fungi ?

6. Some symbiotic organisms are very good pollution indicators and composed of a chlorophyllous

and a non-chlorophyllous member. Describe them.

7.The leaves in gymnosperms are adapted to withstand xerophytic conditions. Justify.

8. The gametophytes of bryophytes and pteridophytes are different from that of gymnosperms. How ?

9. Roots in some gymnosperms have fungal or algal association. Give examples, their names and role

in the plants.

Long Answer Questions (5 marks each)

1. What are the universal rules of nomenclature ? What does „Linn.‟ refer to in Mangifera indica

Linn. ?

2. Illustrate taxonomical hierarchy with suitable examples from plant and animal species.

3. Some primitive relatives of animals live as predators or parasites and are divided into four major

groups. Elaborate.

4. Differentiate between various classes of kingdom Fungi on the basis of their

(i) Mycelium, (ii) Types of spores and (iii) Type of fruiting body.

Also give two examples for each class.

5.Pteridophytes and Gymnosperms have haplo-diplontic life cycle. Explain.

6. Draw the life cycle of an angiosperm along with a brief note on double fertilisation.

Ref.- edudel.nic.in