Bihar Board 12th Entrepreneurship Model Question Paper 1 in English Medium

Time: 3 Hours 15 Min
Marks: 70

Instructions for the candidates:

1. Candidates are required to give their answers in their own words as far as practicable.
2. Figures in the right-hand margin indicate full marks.
3. 15 minutes of extra time has been allotted for the candidate to read the questions carefully.
4. This question paper has two sections: Section – A and Section – B.
5. In Section – A, there are 35 objective type questions which are compulsory, each carrying 1 mark. Darken the circle with black/blue ball pen against the correct option on OMR Sheet provided to you. Do not use Whitener/ Liquid/Nail on OMR Sheet, otherwise, the result will be treated as invalid.
6. In Section – B, there are Non-objective type questions. There are 18 Short answer type questions, out of which any 10 questions are to be answered. Each question carries 2 marks. Apart from this, there are 6 Long answer type questions, out of which any 3 of them are to be answered. Each question carries 5 marks.
7. Use of any electronic device is prohibited.

Objective Type Questions

Question No. 1 to 35 has four options provided out of which only one is correct. You have to mark, your selected option, on the OMR-Sheet. Each question carries 1 (one) mark. (35 × 1 = 35)

Question 1.
The term ‘Fund’ as used in Fund Flow Analysis means:
(a) Cash only
(b) Current Assets
(c) Current Liability
(d) Excess of current Assets over Current Liabilities.
Answer:
(d) Excess of current Assets over Current Liabilities.

Question 2.
Networking capital means:
(a) C.A – C. L.
(b) C.A. + C.L.
(c) C. L. – C.A.
(d) None of the above
Answer:
(a) C.A – C. L.

Question 3.
A. E. P. = _________
(a) \(\frac { FixedCost }{ \frac { P }{ V } Ratio }\)
(b) \(\frac { FixedCost }{ \frac { P }{ V } Ratio } \times 100\)
(c) \(\frac { \frac { P }{ V } Ratio }{ FixedCost }\)
(d) None of these
Answer:
(b) \(\frac { FixedCost }{ \frac { P }{ V } Ratio } \times 100\)

Question 4.
Risk Capital Foundation was established in
(a) 1970
(b) 1975
(c) 1986
(d) 1988
Answer:
(b) 1975

Question 5.
Capital Intensive technique is favoured due to:
(a) Rapid economic growth
(b) Social influence
(c) Increase in employment opportunities
(d) All of the above
Answer:
(d) All of the above

Question 6.
Management is an art of:
(a) doing work himself
(b) taking work from others
(c) both for doing work himself and taking work from others
(d) All
Answer:
(c) both for doing work himself and taking work from others

Question 7.
Out of the following which is the method of quality control?
(a) Inspection method
(b) Statistical Quality Control Method
(c) Both A and B above
(d) Neither A nor B above
Answer:
(c) Both A and B above

Question 8.
Dividend paid on cumulative preference share:
(a) In the year of profit
(b) In the year of loss
(c) In the year of profit or loss
(d) None of these
Answer:
(a) In the year of profit

Question 9.
The best example of variable cost is:
(a) Interest on capital
(b) Material cost
(c) Wealth tax
(d) Rent
Answer:
(b) Material cost

Question 10.
Generally, diversification is classified in
(a) Two ways
(b) Three ways
(c) Four ways
(d) Five ways
Answer:
(c) Four ways

Question 11.
Is it necessary to give due consideration on internal resources
(a) Yes, it is necessary
(b) No, not necessary
(c) Necessary for external resources
(d) None of the above
Answer:
(a) Yes, it is necessary

Question 12.
Incentives are not concerned with:
(a) Rebate
(b) Exemption from Tax
(c) Provision of seed capital
(d) Lump-sum payment
Answer:
(c) Provision of seed capital

Question 13.
Which of the following is known as Market Demand?
(a) Demand Forecasting
(b) Real Demand
(c) Supply
(d) None of the above
Answer:
(a) Demand Forecasting

Question 14.
Which of the following factors are to be considered while selecting a product or service?
(a) Competition
(b) Cost of production
(c) Profit possibility
(d) All of the above
Answer:
(d) All of the above

Question 15.
Selection of an enterprise depends on:
(a) Sole Trading
(b) Right of Entrepreneur
(c) Self Ability of Entrepreneur
(d) None of the above
Answer:
(d) None of the above

Question 16.
An entrepreneur prefers which form of an organization if production is to be undertaken on a small scale basis?
(a) Sole Trader
(b) Partnership
(c) Company
(d) None of the above
Answer:
(a) Sole Trader

Question 17.
Project identification deals with:
(a) Viable Product idea
(b) Logical opportunity
(c) Effective demand
(d) None of these
Answer:
(a) Viable Product idea

Question 18.
The techno-economic analysis deals with the identification of the
(a) Supply potential
(b) Demand potential
(c) Export potential
(d) Import potential
Answer:
(b) Demand potential

Question 19.
Project appraisal is an/a
(a) Export Analysis
(b) Expert Analysis
(c) Profitability Analysis
(d) None of the above
Answer:
(c) Profitability Analysis

Question 20.
Various public utility undertaking has to invest heavily in:
(a) Current Assets
(b) Fixed Assets
(c) Fictitious Assets
(d) None of the above
Answer:
(b) Fixed Assets

Question 21.
Pay-back period deals with:
(a) The period required for-profit earning process
(b) The period required for the cost of investment recovery
(c) The period required for fixed cost recovery
(d) None of the above
Answer:
(b) The period required for the cost of investment recovery

Question 22.
The project life cycle is not concerned with the following:
(a) Pre-investment stage
(b) Constructive stage
(c) Normalisation stage
(d) Stabilisation stage
Answer:
(d) Stabilisation stage

Question 23.
Which of the following is the main problem connected with business?
(a) Profit
(b) money
(c) Sales
(d) Risk Management
Answer:
(d) Risk Management

Question 24.
What creates perfection in .the market which ultimately increases the volume of sales & profit?
(a) Innovation
(b) Promotion
(c) Marketing
(d) None of the above
Answer:
(c) Marketing

Question 25.
Short-term forecast involves a period of how many months?
(a) 12 months
(b) 24 months
(c) 18 months
(d) 36 months
Answer:
(a) 12 months

Question 26.
Business Regulatory framework is concerned with what
(a) Direction of Business
(b) Volume of Business
(c) Regulation
(d) None of the above
Answer:
(b) Volume of Business

Question 27.
The product which is more in demand are more
(a) Less profitable
(b) Possible
(c) More profitable
(d) None of the above
Answer:
(c) More profitable

Question 28.
Out of the following formulating of the general plan of a business depends?
(a) Project Report
(b) Plant and Product Planning
(c) Marketing Planning
(d) Financial Planning
Answer:
(d) Financial Planning

Question 29.
What break-even point shows:
(a) Profit
(b) Loss
(c) Neither Profit nor Loss
(d) None of these
Answer:
(c) Neither Profit nor Loss

Question 30.
The best example of Fixed cost is:
(a) Interest on capital
(b) Material cost
(c) Wealth Tax
(d) None of these
Answer:
(a) Interest on capital

Question 31.
What is the thing that enterprise do? The paths they follow and the decision they take in order to reach certain points and levels of success:
(a) Production
(b) Distribution
(c) Marketing
(d) Strategies
Answer:
(d) Strategies

Question 32.
Out of the following, what is essential to study in the feasibility study?
(a) Cost
(b) Price
(c) Operation
(d) All of the above
Answer:
(d) All of the above

Question 33.
What is included in the nature of marketing?
(a) Product Planning
(b) Classification of product
(c) Consumer
(d) Customer
Answer:
(c) Consumer

Question 34.
Social behaviour is not concerned with:
(a) Production of goods for public
(b) Avoidance of unethical behaviour
(c) Fulfilment of social obligations.
(d) Profit earning process
Answer:
(d) Profit earning process

Question 35.
Business opportunity relates to:
(a) Commercially feasible project
(b) Personal feasible projects
(c) Neither A nor B above
(d) None of the above
Answer:
(a) Commercially feasible project

Non-Objective Type Questions

Short Answer Type Questions

Question No. 1 to 18 are short answer type. Answer any 10 questions. Each question carries 2 marks. (10 × 2 = 20)

Question 1.
Why is entrepreneurship regarded as a creative activity?
Answer:
Entrepreneurship is creative in the sense that it involves the creation of value. By combining the various factors of production, entrepreneurs produce goods and services that meet the needs and wants of society. Every entrepreneurial act results in income and wealth generation. Even when innovations destroy the existing industries.

Entrepreneurship is creative also in the sense that it involves innovation introduction of new products, the discovery of new market and sources of supply of inputs, technological break thoughts as well as the introduction of newer organisational forms for doing things better, cheaper, faster and in the present context, in a manner that causes the least harm to the environment. It is possible that entrepreneurs in developing countries may not be pioneering innovative in introducing path-breaking, radical innovations.

Question 2.
What do you understand by Micro Environment?
Answer:
The microenvironment is the first pillar to build a business empire. All marketing plans, strategies and objectives are carried out through these components. It is, therefore, the executive arm of business where the practical implementation of ideas, thoughts, and concepts are done and based on the responses of these components, a business either moves forward or may step back.

Question 3.
What do you mean by market environment?
Answer:
Marketing Environment is the combination of external and internal factors and forces which affect the company’s ability to establish a relationship and serve its customers. The marketing environment of a business consists of an internal and external environment.

Question 4.
What is the object of project appraisal?
Answer:

• To extract relevant information for determining the success or failure of a project.
• To apply standard yardsticks for determining the rate of success or failure of a project.
• To determine the expected costs and benefits of the projects.
• To arrive at specific conclusions regarding the project.

Question 5.
What is factoring?
Answer:
Factoring is a transaction in which a business sells its invoices, or receivables, to a third-party financial company known as a “Factor”.
Factoring is known in some industries as “accounts receivables financing”.

Question 6.
Give the definitions of Fund Flow Statement.
Answer:
A fund flow statement is a statement prepared to indicate the increase in the cash resources and the utilisation of such resources of business during the accounting period.

Question 7.
What do you mean by Ratio Analysis?
Answer:
Ratio analysis is the process of determining and interpreting numerical relationships based on financial statements. A ratio is a statical yardstick that provides a measure of the relationship between variables or figures. This relationship can be expressed as a percent.

Question 8.
How is break-even point determined?
Answer:
Break-even analysis related to the study of cost and return investment in relation to the sales of a business unit. That point or level of sales at which the business makes no profit and no loss is termed as the break-even point. Break-even point can be applied from two viewpoints- Narrow viewpoint and broad viewpoint, from the narrow viewpoint break-even analysis is a technique which determines that level of work at which the total return is equal to total expenditure. That is why this is known as the point of no profit no loss.
Break-point is the point at which the following characteristics are observed:

• The firm is neither earning any profit nor undergoing any loss i.e. it is in a state of no profit no loss.
• The total return of the firm is equal to the total cost.
• Amount of contribution (Sales-variable cost is) equal to the fixed cost.

Because of the above characteristics of the break-even point, it is also known as ‘Equilibrium point’ or ‘balancing point’ ore ‘critical point’.

Question 9.
Who is an Entrepreneur?
Answer:
The term ‘entrepreneur’ was first introduced in economics by the early 18th-century French economist Richard Cantillon. The entrepreneur as the agent who buys means production at certain prices in order to sell the produce at uncertain prices in the future. “ Since then a perusal of the usage of the term in economics shows, that entrepreneurship implies risk uncertainty bearing coordination of productive resources; introduction of innovation; and the provision of capital.

Question 10.
State the two objectives of identification of business opportunities.
Answer:
Following are the objectives of identifying business opportunities:

• Identify the sources of business ideas.
• Explain methods for generating business ideas.
• Identify various entrepreneurial opportunities.
• Understand the nature of the occupational and geographical mobility of entrepreneurs.

Question 11.
Give any two objectives of environmental scanning.
Answer:
Two objectives of environment scanning are mention below.

• Environmental scanning is the process of gathering information about the event and their relationship within an organisation’s internal and external environments.
• Environmental scanning is to help management determine the future direction of the organisation.

Question 12.
Mention any two objects of the project report.
Answer:
Two objectives of project report are following.

• To evaluation of environment opportunity.
• It is necessary to present the report for taking financial help.

Question 13.
What do you’re mean by the cycle of working capital?
Answer:
Availability of enough working capital is indicative of liquidity of business and capacity to make prompts payment. Working capital is needed for making payment of day to day expenditure for meeting current liabilities and for availing benefit of cash discount.

Question 14.
Why time boundness is essential in a project?
Answer:
Project is a written account of various activities undertaken by a firm or entrepreneurs and their technical, commercial and social feasibilities. Project is made after analysis of essential document therefore there is a time limit for making project because of the project is made for particulars time and subject.

Question 15.
What is the marketing mix?
Answer:
Marketing mix implies a combination of all marking elements or ingredients so that the objective of the enterprise may be realised. The marketing mix is the appointment of effort the combination the designing and the integration of the elements of marketing into a programme or mix which on the basis of the marketing forces will best achieve the objectives of an enterprise at a given time.

Question 16.
List any two problems faced by first-generation entrepreneurs?
Answer:
List of problems faced by first-generation entrepreneurs.

• Business ideas issues.
• Lack of finance.
• Inability to market their business.
• Not knowing how to plan the business.
• Legal question.

Question 17.
What do you mean by market assessment?
Answer:
Market Assessment: Goods are produced and facilitate for providing services are created in anticipation of their demand the ultimate aim of these activities is that these reach these for whose these are meant. The commodities are needed for consumption and used by the ultimate consumers. The services are utilized by whose Who was want to derive satisfaction out of them.

Question 18.
What is market observation?
Answer:
Market observation is a market research techniques in which highly trained researchers generally watch how people or consumers behave and interact in the market under natural conditions. It is designed to give precisely detailed and actual information on what consumers do as niche.

Long Answer Type Questions

Question No. 19 to 24 are long answer type. Answer any 3 questions. Each question carries 5 marks. (3 × 5 = 15)

Question 19.
Why the environmental study is essential for an entrepreneur?
Answer:
The process of environmental scanning and analysis is very important to an entrepreneur. The evaluation of the existing changing circumstances the forecasting and the consequent impacts need to be assessed by an entrepreneur prior to determining his policies and planning and their successful implementation. It is essential to evaluate and analyse the consequences of the changing business environment prior to giving a tangible shape to the planning and policies.

The technical innovation, new social values, problems of the community, product – market conditions etc. Must be subjected to study which is instrumental in converting strategies and planning into reality. The competitive environment and its consideration is also an integral part of environmental scanning. To plan or conceive the counter-strategies in view of the competitive threats, the environmental study and analysis is the pre-requisite in this regard by a close study and a survey of the competitive threats, the environmental.

Question 20.
How would you execute the set up of an enterprise?
Answer:
The study of these five constituents is essential for the emergence of an enterprise.

• Labour or men: In all the resources of production, the ingredient of labour is the most mobilising element that stimulates all other factors and turns even the most useless thing into a useful one.
• Raw material: If the enterprise is production oriented a prior arrangement should be emphasised with regard to availability, type, cost/price and regular supply of the raw materials.
• Machine: Whatever be the scale of the enterprise whether big or small, machines are required in either case.
• Money: Money/capital is the lifeblood of an enterprise without which the establishment is an inconceivable presumption. The capital in the long and short term and its amount and the capital resources are a pre-emptive requirements
• Market: A prior estimate is to be formed in terms of the market-consumption before the establishment of the enterprise.
• Place: It is also an important aspect and be decided where the enterprise should be set up.

Question 21.
What problems should be properly considered in the expansion of a business enterprise? Elucidate.
Answer:
(i) Cash flow management: Cash flow problems are the second most common reason why small businesses go but according to research from CB Insights. Owners have to spend money to make money during a growth period, but this concept can quickly get out of control and leave you in a precarious position.

(ii) Responding to the competition: A funny thing happens when your company is successful- others recognize the opportunity and enter the industry. Many small business owners are unprepared for the realities of fierce competition, and they quickly lose their way in an attempt to respond.

(iii) Nurturing a great company culture: Your company culture is affected by everyone involved with your organization. As you grow and more people come into your company’s orbit, it becomes more difficult to exert control over your culture and you run the risk of having it drailed.

(iv) Learning when to delegate and when to get involved: There are times when entrepreneurs need to get personally involved in specific decisions, such as big – picture strategic planning and hiring for key positions. Then there are times where it is important to delegate and trust that your managers will make the best decision for their team and the company.

(v) Keeping up with market changes: If your company operates in a sector that experiences frequent upheaval, you have to be prepared for constant change. Internalize the idea that disruption is the new normal and work on training your employees to be agile in the face of uncertainty.

(vi) Deciding when to abandon a strategy: Sometimes marketing channels that seemed full of potential don’t pan out and new product lines don’t catch on as anticipated failures are an important part of business growth and owners must train themselves to recognize where they occur, divert resources accordingly and learn from those mistakes.

Question 22.
Describe the factors affecting working capital.
Answer:
Factors affecting the working capital:
There are the following factors affecting the working capital as:
(i) Nature and size of Business: The working capital depends on the nature of the business to a great extent. If a business is engaged in the production process more working capital will be required on other hand business firms engaged in trade activities will ‘require less working’ capital.

(ii) Business cycles: The need for working capital keeps on increasing or decreasing according to the business cycle. During Boom periods the businessman tries to keep the maximum possible stock of goods in order to escape from the price increase.

(iii) Term of Buying & Selling: If businessman buy the necessary material for cash he requires more working capital. If the business unit has the policy of credit sales, more working capital will be required.

(iv) Duration of Production: The amount of working capital also depends upon the time taken in the manufacturing of a product. If the time required for the manufacture of the product is more, more working capital is needed to be.

(v) Volume & Procurement of Raw Material: If the amount to be spent on raw material is more in total investment more working capital will be required.

(vi) Manual Vs Automation: If a business unit uses automatic machines for production less working capital will be required. If the production is labour oriented like the workers engaged in tea, coffee, rubber etc. More working capital will be required.

(vii) form of Taxation: Government policy of taxation also influences the need for working capital more capital will be required if all taxes are to be paid in advance, otherwise, the need will be less.

(viii) Seasonal goods: If business units are engaged in such goods in which seasonal conditions play an important role need for working capital will be felt according to seasonal requirements.

(ix) The intensity of competition: If the market competition is intense, more amount of working capital is required as a competitive firm has to keep huge quantities of a long-range of products.

(x) Business growth: If a business is expanding it requires more money for raw materials wages etc.

Question 23.
What are the factors affecting the identification of business opportunities?
Answer:
Responsibilities of each entrepreneur of the environment are any kind of tampering with the environment in terms of filing, pollution, contamination, etc. is a serious offence which is causing great harm to the present generation. In assertion, it is raising a question mark on the fate of the coming generation. No doubt, the industrial units do cause pollution, more or less, to the environment, and it is the prime responsibility of an entrepreneur not to harm the environment in any way. The industrial waste, raw residual, etc., must not be thrown into the water, its right use should be encouraged. Personal profit should not be the sole consideration here to the extent that the environment is polluted. The government is very serious about it and does not permit, even then an entrepreneur ought to be considerate at his own in this regard.

Question 24.
Explain the meaning, definition and objective of Financial Management.
Answer:
The financial manager in order to achieve the objectives of financial management performs many functions:
(i) Estimating the financial requirements: The financial manager has to estimate the financial requirements both for long and short periods. The long term financial needs means for procuring fixed assets and part of current assets and short term requirements are meant for providing the current assets.

(ii) The decision about capital structure: After estimating the longterm financial requirements the next step is to decide about the sources from where these funds would be raised. The financial manager explores and assesses the various long-term sources in the light of requirements of the enterprise and then decides what specific sources to tap and low much to raise form each of these in the overall interest of the organisation.

(iii) Dividend Decision: It is for the finance manager to make suggestions in respect of dividend payment. He looks into the trends of earnings, share market prices the funds required for future growth, the cash flow situation, etc and recommends to the top management how much of earnings should be earmarked for payment of dividend and how much should be retained in the business.

(iv) Cash management: The finance manager has to ensure that adequate cash is available for various purposes with minimum cost, that the rate of cash inflow is accelerated and that of cash outflow decelerated, that suitable arrangements exit for meeting situation of foreseen or unforeseen shortage of cash and that adequate steps are taken to keep at the bare minimum level cash lying idle with the cashier and or at the bank.

(v) Report with investors: Many parties like financial institutions, banks, underwriters, public etc. Invest money in the organisation, the finance manager establishes close links with them, supplies them the necessary information and negotiates to get financial assistance from them.

Bihar Board 12th Accountancy Model Question Paper 5 in English Medium

Time : 3 Hours 15 Min
Full Marks: 100

Instructions for the candidates

1. Candidates are required to give their answers in their own words as far as practicable.
2. Figures in the right-hand margin indicate full marks.
3. While answering the questions, the candidate should adhere to the word limit as for as practicable.
4. 15 minutes of extra time has been allotted for the candidate to read the questions carefully.
5. This question paper has two sections: Section – A and Section – B.
6. In Section – A, there are 50 objective type questions which are compulsory, each carrying 1 mark. Darken the circle with black/blue ball pen against the correct option on OMR Sheet provided to you. Do not use Whitener/Liquid/Blade/Nail on OMR Sheet, otherwise, the result will be treated as invalid.
7. In Section – B there are Non-objective type questions. There are 25 Short answer type questions, out of which any 15 questions are to be answered. Each question carries 2 marks. Apart from this, there are 8 Long answer type questions, out of which any 4 of them are to answer. Each question carries 5 marks.
8. Use of any electronic device is prohibited.

Objective Type Questions

Question No. 1 to 50 have four options, out of which only one is correct, you have to mark the correct option on the OMR Sheet. (50 × 1 = 50)

Question 1.
Income & Expenditure Account is
(a) Personal A/c
(b) Real A/c
(c) Nominal A/c
(d) None of these
Answer:
(c) Nominal A/c

Question 2.
Legacy should be treated as
(a) liability
(b) capital receipt
(c) revenue receipt
(d) None of these
Answer:
(a) liability

Question 3.
Specific donation is
(a) Capital Receipt
(b) Revenue Receipt
(c) Assets
(d) None of these
Answer:
(a) Capital Receipt

Question 4.
Subscriptions received by an organisation is
(a) Capital Receipt
(b) Revenue Receipt
(c) Both
(d) None of these
Answer:
(b) Revenue Receipt

Question 5.
Current Account is
(a) Personal A/c
(b) Real A/c
(c) Nominal A/c
(d) None of these
Answer:
(a) Personal A/c

Question 6.
Making partnership agreement is
(a) compulsory
(b) voluntary
(c) partly compulsory
(d) None of these
Answer:
(a) compulsory

Question 7.
For the firm interest on partner’s drawing is a/an
(a) expense
(b) income
(c) loss
(d) receipt
Answer:
(b) income

Question 8.
In the partnership firm, profit and loss are shared
(a) equally
(b) ratio of capital
(c) according to agreement
(d) none of these
Answer:
(c) according to agreement

Question 9.
P/L Appropriation A/c is prepared
(a) for reserve fund
(b) for net profit
(c) for divisible profit
(d) none of these
Answer:
(c) for divisible profit

Question 10.
Interest on advance given to the firm is
(a) an appropriation
(b) profit
(c) charge
(d) none of these
Answer:
(c) charge

Question 11.
The excess of average profit over the normal profit is called
(a) super profit
(b) Fixed profit
(c) Abnormal profit
(d) normal profit
Answer:
(a) super profit

Question 12.
The monetary value of the reputation of the business is called
(a) goodwill
(b) surplus
(c) abnormal profit
(d) none of these
Answer:
(a) goodwill

Question 13.
Profit or loss on revaluation is borne by
(a) old partners
(b) new partners
(c) all partners
(d) only two
Answer:
(a) old partners

Question 14.
Excess of the credit side over the debit side of Revaluation Account is
(a) profit
(b) loss
(c) receipt
(d) expense
Answer:
(a) profit

Question 15.
The opening balance of Partner’s Capital A/c is credited with
(a) interest on capital
(b) interest in drawing
(c) drawing
(d) share in loss
Answer:
(a) interest on capital

Question 16.
Share of goodwill brought in cash by the new partner is called
(a) Assets
(b) Profit
(c) Premium
(d) none of these
Answer:
(c) Premium

Question 17.
On the retirement of a partner, the full amount of goodwill is credited to the capital accounts of
(a) retiring partner
(b) remaining partners
(c) all partners
(d) none of these
Answer:
(d) none of these

Question 18.
Gaining Ratio is calculated
(a) at the time of admission
(b) at the time of retirement
(c) on the dissolution
(d) none of these
Answer:
(b) at the time of retirement

Question 19.
Profit & Loss on Revaluation at the time of retirement is shared by
(a) remaining partners
(b) all partners
(c) new partners
(d) none of these
Answer:
(a) remaining partners

Question 20.
A, B and C are partners sharing profit & loss in the ratio of 5 : 3 : 2. A retires. The gaining ratio is
(a) 3 : 2
(b) 5 : 3
(c) 5 : 2
(d) None of these
Answer:
(c) 5 : 2

Question 21.
The amount due to the deceased partner is paid to his
(a) Father
(b) Friend
(c) Wife
(d) Executors
Answer:
(d) Executors

Question 22.
On the death of a partner in a firm final payment are made to
(a) Capital A/c
(b) Executor A/c
(c) Current A/c
(d) Loan A/c
Answer:
(b) Executor A/c

Question 23.
The executors of a deceased partner will be paid interest on the amount from the date of death of the partner at
(a) 5% p.a.
(b) 6% p.a.
(c) 7% p.a.
(d) 8% p.a.
Answer:
(b) 6% p.a.

Question 24.
Joint life policy of the partners is an _______ account.
(a) nominal A/c
(b) personal A/c
(c) liability
(d) goodwill.
Answer:
(b) personal A/c

Question 25.
Revaluation A/c is prepared at the time of
(a) Admission
(b) Retirement
(c) Death
(d) All of these
Answer:
(d) All of these

Question 26.
Payment of credit balance of partners Capital Account at the time dissolution of a firm is made to
(a) partners
(b) firm
(c) wife
(d) none of these
Answer:
(a) partners

Question 27.
Realisation expenses are recorded in which side of Realisation Account?
(a) Liabilities
(b) Assets
(c) Debit
(d) Credit
Answer:
(b) Assets

Question 28.
At the time of dissolution of the firm book value of assets is recorded in which side of the Realisation A/c?
(a) Debit side
(b) Credit side
(c) Liabilities side
(d) Assets side
Answer:
(a) Debit side

Question 29.
Realisation Account is a
(a) Personal A/c
(b) Nominal A/c
(c) Real A/c
(d) None of these
Answer:
(b) Nominal A/c

Question 30.
On the dissolution of a firm, Partners Capital A/c is closed through
(a) Realisation A/c
(b) Drawing A/c
(c) Bank A/c
(d) None of these
Answer:
(c) Bank A/c

Question 31.
Expenses on the dissolution of a firm is called
(a) Realisation expense
(b) Legal expense
(c) Loss expenses
(d) None of these
Answer:
(a) Realisation expense

Question 32.
A firm can be voluntarily dissolved by the partners
(a) on majority’s decision
(b) on \(\frac{3}{4}\) of the member’s decision
(c) on \(\frac{1}{2}\) of the member’s decision
(d) none of these
Answer:
(b) on \(\frac{3}{4}\) of the member’s decision

Question 33.
On the firm’s dissolution which one of the following A/c should be prepared at the last?
(a) Realisation A/c
(b) Cash A/c
(c) Capital A/c
(d) Loan A/c
Answer:
(a) Realisation A/c

Question 34.
On dissolution, Goodwill A/c is transferred to
(a) Realisation A/c
(b) Capital A/c
(c) Drawing A/c
(d) Loan A/c
Answer:
(a) Realisation A/c

Question 35.
At the time of dissolution of a firm. Balance of general reserve shown in the Balance sheet is credited to
(a) Realisation A/c
(b) Creditors A/c
(c) Capital A/c
(d) Profit & Loan A/c
Answer:
(c) Capital A/c

Question 36.
Cash balance shown in the Balance Sheet is shown on the dissolution of the firm in
(a) Realisation A/c
(b) Cash A/c
(c) Capital A/c
(d) None of these
Answer:
(b) Cash A/c

Question 37.
On dissolution of a firm. Bank overdraft is transferred to
(a) Cash A/c
(b) Bank A/c
(c) Realisation A/c
(d) Capital A/c
Answer:
(c) Realisation A/c

Question 38.
On dissolution of a firm, Partners Loan A/c is transferred to
(a) Realisation A/c
(b) Capital A/c
(c) Current A/c
(d) None of these
Answer:
(c) Current A/c

Question 39.
Shares may be issued
(a) at par
(b) at premium
(c) at discount
(d) all of these
Answer:
(d) all of these

Question 40.
Equity shareholders are _______ of the company.
(a) Bankers
(b) Creditors
(c) Debtors
(d) Owners
Answer:
(d) Owners

Question 41.
Money received from a dead man’s legacy is called
(a) Legacy
(b) Honorarium
(c) Donation
(d) Subscription
Answer:
(a) Legacy

Question 42.
Payment of honorarium to the secretary is:
(a) Capital expenditure
(b) Revenue expenditure
(c) Cash expenditure
(d) Deferred Revenue Expenditure
Answer:
(b) Revenue expenditure

Question 43.
Interest is to be given a partner to the firm in the absence of partnership deed.
(a) 5%
(b) 6%
(c) 8%
(d) 9%
Answer:
(b) 6%

Question 44.
Interest on capital will be given to the partners in the absence of a partnership agreement
(a) 5%
(b) 6%
(c) 8 %
(d) nome of these
Answer:
(d) nome of these

Question 45.
The current account is:
(a) Personal A/c
(b) Real A/c
(c) Nominal A/c
(d) None of these
Answer:
(a) Personal A/c

Question 46.
Drawings of the partners debited to:
(a) Partners capital A/c
(b) Profit & Loss A/c
(c) P & L appropriate A/c
(d) Revaluation A/c
Answer:
(a) Partners capital A/c

Question 47.
Interest on parter’s capital is to be credited
(a) Profit & Loss A/c
(b) Realisation A/c
(c) Partners Capital A/c
(d) Revaluation A/c
Answer:
(c) Partners Capital A/c

Question 48.
Excess of real profit on general profit is called
(a) Super profit
(b) Definite profit
(c) Abnormal profit
(d) General profit
Answer:
(a) Super profit

Question 49.
A and B are the partners of profit is divided in 3 : 1. They give a \(\frac{1}{4}\) part of profit in future and admitted in. New profit-distribution ratio is:
(a) Explanation/Working
(b) A \frac{81}{16}: B \frac{4}{16}: C \frac{4}{16}
(c) \(A \frac{10}{16}: B \frac{2}{16}: C \frac{4}{16}\)
(d) \(A \frac{8}{16}: B \frac{9}{16}: C \frac{10}{16}\)
Answer:
(a) Explanation/Working

Question 50.
X and Y are partners of profit into 3 : 2. Z become partner for \(\frac{1}{5}\) share Z takes from X \(\frac{3}{20}\) and from Y \(\frac{1}{20}\). Then new profit ratio is:
(a) 9 : 7 : 4
(b) 8 : 8 : 4
(c) 6 : 10 : 4
(d) 10 : 6 : 4
Answer:
(a) 9 : 7 : 4

Non-Objective Type Questions

Short Answer Type Questions

Question No. 1 to 25 are Short answer type questions. Answer any 15 out of them. Each question carries 2 marks. (15 × 2 = 30)

Question 1.
What Journal entry will be recorded for the amount payable to a deceased partner?
Answer:
Profit and Loss of Suspense A/c … Dr.
To deceased partner’s capital A/c
(Being deceased partner’s capital A/c credited with his share in profit)

Question 2.
On dissolution, what entry is passed if a partner takes over an asset of the firm?
Answer:
Partner’s capital A/c …Dr.
To Realisation A/c
(Being assets were taken over by partners.)

Question 3.
State four features of Receipts and Payments Account.
Answer:
Following are the four features of Receipt and Payment Account:

• It is a Real Account
• It records all receipts whether it Revenue or capital in nature in the debit side
• It records all Payments in credit side, whether it is revenue or capital in native
• It doesn’t record any non-cash item. i.e. Depreciation, outstanding etc.

Question 4.
State four features of a partnership.
Answer:
Following are the essential features of a partnership firm:

• Two or More Persons: There must be two or more competent Persons to form a Partnership firm.
• Agreement between the Partners: Partnership is created by an agreement which forms the basis of mutual rights and duties of Partners. This agreement may be either oral or in writing.
• Engagement in legal business: The Partnership should be for carrying on some legal business with the intention of earning profits.
• Sharing of Profit: Profit earned should be divided amongst Partners in the agreed Profit sharing ratio.

Question 5.
Explain three factors affecting goodwill.
Answer:
Some Following Factors affecting the value of goodwill.

• Location: A Favourable location of the business helps to a great extent in attracting customers.
• Nature of Business: The nature of the business also affects the value of goodwill.
• Time: An older business will have more goodwill since it is better known to the customers.
• Risk Involved: The more the risk involves in the business, less the nature of goodwill.

Question 6.
Distinguish between the Average Profit Method and Super Profit Method of calculating goodwill.
Answer:
Distinguishment between Super profit method and Average profit method of calculating goodwill. Super profit method Under this method, super profits constitute the basis of calculation of the value of goodwill. And hence, goodwill is calculated by multiplying the super-profits by a reasonable number of years.
Formula:
Goodwill = Super profit × Agreed on number of year’s purchase.
Where Super profit = Actual average profit – Normal profit.
Average profit method: Under average profit method, goodwill is valued on the basis of the agreed number of years’ because of the average profits of the last few years.
Formula:
Goodwill = Average profit × Number of years purchase.

Question 7.
How will you calculate the amount due to a deceased partner?
Answer:

Question 8.
A, B and C are partners sharing the profit in the ratio of 3 : 2 : 1. They admit D for 1/6 the share. It is agreed that C would retain his original share. Calculate New Ratio.
Answer:

Question 9.
P, Q and R are partners sharing profits in the ratio of 5 : 4 : 3. Q retires and his share was divided equally between P and R. Calculate new profit sharing ratio of P and R.
Answer:
Q’s Share will be divided between P and R equally:

Question 10.
Distinguish between the dissolution of partnership and dissolution of the firm.
Answer:
Difference between the dissolution of partnership and dissolution of firm are as fellow:

• Change in relation: The dissolution of the firm implies a complete break-down of the partnership relationship between all the partners whereas dissolution of the partnership merely involves a change in the relation of the partners.
• Continuance of business: In the case of dissolution of a firm the business comes to an end whereas in case of dissolution of partnership the business of the firm is continued.
• Effect: Dissolution of partnership does not necessarily mean the dissolution of the firm whereas dissolution of the firm necessarily implies the dissolution of a partnership.
• Closure of Books of Accounts: On dissolution of the firm all accounts books are closed whereas in case of dissolution of partnership closure of books is not required.
• Nature: Dissolution of the partner is voluntary whereas dissolution of the firm is voluntary and compulsory.
• Court order: The firm may be dissolved by the order of the court whereas dissolution of the partnership is a process of reconstitution.
• Disposal of Assets and Liabilities: In case of dissolution of partnership assets and liabilities are revalued and new Balance sheet is drawn. But in case of dissolution of a firm, assets are realised and liabilities are paid off.

Question 11.
In what circumstance can a firm be dissolved?
Answer:
Following are the circumstances under which a firm can be dissolved

• Retirement of any of the partner
• Death of any of the partner
• Any of the partners declared as insolvent
• The incapability of any partner
• Completion of the venture
• At the expiry of the term of the partnership.

Question 12.
State the ways of redemption of debentures.
Answer:

• Payment in annual Installment
• Purchase own debenture in the open market

Question 13.
State two objectives of Financial Statements.
Answer:
Two objectives of Financial statements

• Source of Financial Information
• Help in Financial Forecasting
• Information about Earning capacity.

Question 14.
State two limitations of analysis of Financial Statement.
Answer:
Two Limitation of Financial Analysis

• Lack of Preciseness
• The problem of Interpretation.

Question 15.
State two objectives of ratio analysis.
Answer:
Two objectives of ratio analysis

• To measure the profitability of the concern
• To assess the solvency of the business
• Facilitate comparative analysis.

Question 16.
Give two examples of cash flow from operating activity.
Answer:
Two examples

• Cash sale of goods
• Receipt from debtors.

Question 17.
What do you mean by Fixed Charges and Floating Charges?
Answer:
Fixed charges are made on specific assets of a company, on the other hand. Floating charges are made on
General assets of a company.

Question 18.
What is the difference between Reserve and Provision?
Answer:

Question 19.
What is meant by Analysis of Financial Statement?
Answer:
The analysis is the process of critically examining the accounting information given in financial statements. For this purpose of analysis, individual items are studies, their inter-relationship with other related figures is established.
According to Finley and Miller,”Financial analysis consists in separating facts according to some definite plan, arranging them in groups according to certain circumstances and then presenting them in a convenient and easily readable and understandable form.”

Question 20.
What is meant by Comparative Financial Statement?
Answer:
Comparative Financial Statement: Statement showing financial data of Balance Sheet or profit & loss statement for two or more than two years, placed side by side to facilitates comparison is called comparative financial statements. This type of analysis is called horizontal analysis.

Question 21.
Distinguish between preference share and equity share.
Answer:

Question 22.
State any three differences between shareholders and debenture holders.
Answer:

Question 23.
Why is Cash flow statement prepared?
Answer:
Cash Flow Statement is one of the important tools of cash management because it throws light on cash inflows of cash equivalents during a specific period. This statement exhibits the flow of incoming cash. This statement assesses the ability of the enterprise to generate cash and utilise the cash. And so cash flow statement is one of the tools for assessing the liquidity and solvency of the enterprises.

Question 24.
Current Ratio is 2 : 1. Working Capital is Rs. 1,50,000. Calculate the amounts of current assets and current liabilities.
Answer:

Question 25.
What do you mean by the company? State its essential features.
Answer:
A company means a company incorporated or registered under the Companies Act, 2013 or under any other earlier companies Act.

It a voluntary association of persons formed for some common purpose having a capital divided into transferrable shares. It is created by law and effected by law. A company may be defined as an artificial person created by law, having perpetual succession and a common seal.

According to L.H. Haney. “A company is an artificial person created by law having a separate entity with perpetual succession and a common seal. It is a voluntary association of individuals for-profits, having a capital divided into transferrable shares ownership of which is the condition of membership.”

Following are the essential features of the company:

• Association of persons: A company is an association of persons, usually for profit.
• Artificial person: It is an artificial person created by law.
• Separate legal entity: It has a separate legal entity from its members. So it can be sued in its own name. It can own or dispose of the property in its own name.
• Limited liability: It has limited liability. Liability of members is limited to the extent of the face value of shares need by them.
• Perpetual succession: A company being an artificial person never dies. It is a creation of law, so, its existing law. It is not affected by the death of shares held by them.
• Common seal: It has a common seal which acts as the official signature of the company. Any document without the common seal of the company is not binding on the company.
• Transferability of shares: The capital of a company is divided into shares. The shares of a company are transferable except in case of a private company.
• Separate ownership and management: In companies, there is a divorce between ownership and management. It is owned by members (shareholders) but it is managed by the Board of Directors who are elected by shareholders. Members of a company can not directly participate in the management of the business of the company.

Long Answer Type Questions

Question No. 26 to 33 are long answer type questions. Answer any 4 of them. Each question carries 5 marks. (4 × 5 = 20)

Question 26.
Form the following statement of profit and loss of the year ended 31st March 2014, prepare a comparative statement of profit and loss of X Ltd:

Answer:

Question 27.
Receipts and Payments A/c of Maitree Club for the year ended March 31, 2013, shows that the subscriptions received were Rs. 25,000. Additional information is as follows:

Ascertain the amount of income from a subscription for the year 2012-13 and show how relevant items of subscriptions appear in Opening and Closing Balance Sheet.
Answer:
Statement showing Income from a subscription for the year ended 2012-13

Question 28.
A, B and C are equal partners. Their fixed capitals as on 1st April. 2012 were A Rs. 10,000, B Rs. 20,000 and C Rs. 30,000. Profits for the year 2012-13 amounted to Rs. 12,000 which were distributed. Give the necessary Journal entries if the interest on capital was credited @ 10% p.a. instead of 12% p.a.
Answer:

Question 29.
X, Y and Z are partners in a firm in the ratio of 3 : 2 : 1. On 1st April 2013 they decided to share profits in future in the ratio of 7 : 5 : 4. On that date general reserve is Rs. 76,000 and profit on revaluation of assets and liabilities being Rs. 68,000. It was decided that adjustment should be made without altering the figures in the Balance Sheet. Make adjustment by one Single Journal entry.
Answer:

Question 30.
A, B and C are partners sharing profits and losses equally. They dissolved the firm on 30th December 2013 on which date their positions were as under:

All the assets realise less than 10% book value. Creditors were paid in full. Expenses of realisation amounted to Rs. 500. Prepare Realisation account. Partners Capital account and cash or bank account.
Answer:

Question 31.
Rudra Company Ltd. issued 35,000 equity shares of Rs. 10 each at a premium of Rs. 2 payable as follows:
On Application – Rs. 3
On Allotment – Rs. 5
The balance on the first call
Record Journal entreis.
Answer:

Question 32.
Urvashi Ltd. purchased one established business for Rs. 50,000 payable Rs. 15,000 in cash and the balance by Issue of 9% debentures of Rs. 100 at a discount of 10%. Give journal entries in the books of Urvashi Ltd.
Answer:

Question 33.
From the following data, prepare a statement of profits in the comparative form:

Answer:

Bihar Board 12th Accountancy Model Question Paper 2 in English Medium

Time : 3 Hours 15 Min
Full Marks: 100

Instructions for the candidates

1. Candidates are required to give their answers in their own words as far as practicable.
2. Figures in the right-hand margin indicate full marks.
3. While answering the questions, the candidate should adhere to the word limit as for as practicable.
4. 15 minutes of extra time has been allotted for the candidate to read the questions carefully.
5. This question paper has two sections: Section – A and Section – B.
6. In Section – A, there are 50 objective type questions which are compulsory, each carrying 1 mark. Darken the circle with black/blue ball pen against the correct option on OMR Sheet provided to you. Do not use Whitener/Liquid/Blade/Nail on OMR Sheet, otherwise, the result will be treated as invalid.
7. In Section – B there are Non-objective type questions. There are 25 Short answer type questions, out of which any 15 questions are to be answered. Each question carries 2 marks. Apart from this, there are 8 Long answer type questions, out of which any 4 of them are to answer. Each question carries 5 marks.
8. Use of any electronic device is prohibited.

Objective Type Questions

Question No. 1 to 50 have four options, out of which only one is correct, you have to mark correct option on the OMR Sheet. (50 × 1 = 50)

Question 1.
Receipts and Payments Account usually indicates:
(a) Surplus
(b) Capital fund
(c) Debit Balance
(d) Credit Balance
Answer:
(c) Debit Balance

Question 2.
Receipts and Payments Account is a:
(a) Personal Account
(b) Real Account
(c) Nominal Account
(d) None of these
Answer:
(b) Real Account

Question 3.
Outstanding subscription is a:
(a) Income
(b) Asset
(c) Both ‘A’ and ‘B’
(d) None of these
Answer:
(b) Asset

Question 4.
Income and Expenses related to the prize fund is shown in:
(a) Income and Expenditure Account
(b) The asset side of the Balance sheet
(c) Liabilities side of the Balance sheet
(d) Cash Account
Answer:
(a) Income and Expenditure Account

Question 5.
Income and Expenditure Account records:
(a) All cash receipts and payments
(b) All credit receipts and payments
(c) All cash and credit receipts and payments
(d) None of these
Answer:
(a) All cash receipts and payments

Question 6.
Which sequence is correct and appropriate?
(a) Cashbook, Receipts & Payment Account, Income & Expenditure Account and Balance sheet.
(b) Receipts and Payments Account, Cash Book, Income and Expenditure Account and Balance sheet
(c) Income and Expenditure Account, Receipts and Payments account, cash book and Balance sheet.
(d) None of these
Answer:
(c) Income and Expenditure Account, Receipts and Payments account, cash book and Balance sheet.

Question 7.
The main aim of the Not-for-Profit organisation is:
(a) To earn profit
(b) To serve society
(c) To earn profit and serve society
(d) All the above
Answer:
(b) To serve society

Question 8.
Payment of Honorarium to Secretary is a:
(a) Revenue Expenditure
(b) Capital Expenditure
(c) Both
(d) None of these
Answer:
(a) Revenue Expenditure

Question 9.
Which of the following statements is correct?
(a) There is no difference between Cash Book and Receipts and Payments Account
(b) Receipts and Payments Account is prepared after Cash Book
(c) Receipts and Payments Account is maintained by Non-trading concern whereas Cash Book is maintained by the Trading concern
(d) Receipts and Payment Account is prepared before Cash Book
Answer:
(c) Receipts and Payments Account is maintained by Non-trading concern whereas Cash Book is maintained by the Trading concern

Question 10.
When the time of withdrawals is not mentioned, interest on drawings is charged:
(a) For 6 1/2 months
(b) For 6 months
(c) For 5 1/2 months
(d) For 12 months
Answer:
(b) For 6 months

Question 11.
Recording of the unrecorded asset on the reconstitution of a partnership firm will be.
(a) Again to the existing partner
(b) A loss to the existing partner
(c) Neither a gain nor a loss to the existing partner
(d) None of these
Answer:
(b) A loss to the existing partner

Question 12.
Current Account is:
(a) Personal Account
(b) Real Account
(c) Nominal Account
(d) None of these
Answer:
(a) Personal Account

Question 13.
In which ratio, the cash brought in for goodwill by the new partner is shard by the existing partners.
(a) Profit-Sharing Ratio
(b) Capital Ratio
(c) Sacrificing Ratio
(d) None of these
Answer:
(c) Sacrificing Ratio

Question 14.
A, B and C are three partners sharing profits and losses in the ratio of 4 : 3 : 2. D is admitted for 1/10th share, the new ratio will be:
(a) 10 : 7 : 7 : 4
(b) 5 : 3 : 2 : 1
(c) 4 : 3 : 2 : 1
(d) None of these
Answer:
(c) 4 : 3 : 2 : 1

Question 15.
The executors will be paid interest on the amount due from the date of death of the partner @
(a) 4%
(b) 5%
(c) 6%
(d) 7%
Answer:
(c) 6%

Question 16.
Realisation Account is a:
(a) Personal Account
(b) Nominal Account
(c) Real Account
(d) None of these
Answer:
(b) Nominal Account

Question 17.
A firm can be voluntarily dissolved by the partners:
(a) On Majority basis
(b) On 3/4 Member’s decision
(c) On 1/2 Member’s decision
(d) None of these
Answer:
(a) On Majority basis

Question 18.
Unrecorded liabilities when paid will be shown in:
(a) The debit side of Realisation Account
(b) Debit side of Bank Account
(c) Credit side of Realisation Account
(d) Credit side of Bank Account
Answer:
(a) The debit side of Realisation Account

Question 19.
Who are the owners of the company?
(a) Equity shareholders
(b) Preference shareholders
(c) Debenture holders
(d) Both A & B
Answer:
(a) Equity shareholders

Question 20.
Forfeiture of shares results in the reduction of:
(a) Paid-up capital
(b) Authorised capital
(c) Fixed Assets
(d) Reserve capital
Answer:
(a) Paid-up capital

Question 21.
Profit on cancellation of own debentures is transferred to:
(a) Profit and Loss Account
(b) Profit and Loss Appropriation Account
(c) General Reserve Account
(d) Capital Reserve Account
Answer:
(d) Capital Reserve Account

Question 22.
Interest on Sinking fund Investment is credited to:
(a) Profit and Loss Account
(b) Sinking fund Account
(c) General Reserve Account
(d) Sinking fund Investment Account
Answer:
(b) Sinking fund Account

Question 23.
Discount on issue of debentures is:
(a) Fixed Asset
(b) Current Asset
(c) Real Asset
(d) Factitious Asset
Answer:
(d) Factitious Asset

Question 24.
In case of issue of debentures as collateral security for a loan from the bank which account will be debited:
(a) Bank Account
(b) Bank Loan Account
(c) Debenture Account
(d) Debentures Suspense Account
Answer:
(c) Debenture Account

Question 25.
According to SEBI guidelines, a company will have to create debenture redemption reserve equivalent to the amount of the following percentage of debenture issued:
(a) 40%
(b) 50%
(c) 70%
(d) 100%
Answer:
(b) 50%

Question 26.
As per the provisions of Companies Act, 2013 under which section, the final Accounts of a company is prepared:
(a) 128
(b) 210
(c) 129
(d) 212
Answer:
(b) 210

Question 27.
Out of the following which parties are interested in financial statement?
(a) Managers
(b) Financial Institutions
(c) Creditors
(d) All of these
Answer:
(d) All of these

Question 28.
Debt-Equity Ratio is:
(a) Liquidity ratio
(b) Activity Ratio
(c) Solvency Ratio
(d) Operating ratio
Answer:
(c) Solvency Ratio

Question 29.
When the opening stock is 50,000 Rs closing stock 60,000 Rs and cost of goods sold is 2,20,000 Rs then stock Turnover Ratio is:
(a) 2 times
(b) 3 times
(c) 4 times
(d) 5 times
Answer:
(c) 4 times

Question 30.
Cash flow statement is related to:
(a) AS – 3
(b) AS – 6
(c) AS – 09
(d) AS – 12
Answer:
(a) AS – 3

Question 31.
Which of the following activity comes under Financial Activities?
(a) Receipts from the issuance of Equity shares
(b) Cash sales
(c) Bank overdraft
(d) Purchase of Debentures
Answer:
(a) Receipts from the issuance of Equity shares

Question 32.
Which of the following item is not considered as cash equivalents?
(a) Bank overdraft
(b) Commercial paper
(c) Treasury Bills
(d) Investment
Answer:
(d) Investment

Question 33.
Cash from operating activities will decrease due to:
(a) Increase in current Assets
(b) The decrease in current liabilities
(c) Neither of the two
(c) Both (a) and (b)
Answer:
(b) The decrease in current liabilities

Question 34.
The term Quick assets do not include:
(a) Stock
(b) Debtors
(c) B/R
(d) Cash and Bank Balance
Answer:
(a) Stock

Question 35.
Dividends are usually paid on:
(a) Authorised capital
(b) Issued capital
(c) Called up capital
(d) Paid-up capital
Answer:
(d) Paid-up capital

Question 36.
The nominal capital is known as:
(a) Authorised Capital
(b) Registered Capital
(c) Both (a) and (b)
(d) None of these
Answer:
(c) Both (a) and (b)

Question 37.
When a partner takes responsibility to make the payment of any outside liability of a firm, the account credited will be:
(a) Realisation account
(b) Cash Account
(c) partner’s capital Account
(d) None of these
Answer:
(c) partner’s capital Account

Question 38.
Cash balance shown in the Balance sheet is shown on the dissolution of the firm in:
(a) Realisation Account
(b) Cash Account
(c) Capital Account
(d) Profit and Loss Account
Answer:
(b) Cash Account

Question 39.
‘x’ and ‘y’ share profit in the ratio of 3 : 2. ‘z’ was admitted as a partner who gets 1/5 share, z acquires 3/20 share from ‘x’ and 1/20 from y. The new profit sharing ratio will be:
(a) 9 : 7 : 4
(b) 8 : 8 : 4
(c) 6 : 10 : 4
(d) 10 : 6 : 4
Answer:
(a) 9 : 7 : 4

Question 40.
partner’s current Account is prepared when the capital of partners is maintained under:
(a) Fluctuating basis
(b) Fixed basis
(c) In both of the situations
(d) None of these
Answer:
(a) Fluctuating basis

Question 41.
The amount received from the issue of debentures is:
(a) Capital receipts
(b) Revenue Receipts
(c) Capital and Revenue Receipt
(d) Neither capital nor revenue
Answer:
(a) Capital receipts

Question 42.
The Ideal Quick Ratio is:
(a) 2 : 1
(b) 1 : 1
(c) 0.5 : 1
(d) None of these
Answer:
(b) 1 : 1

Question 43.
Goodwill is:
(a) Fixed Assets
(b) Intangible Assets
(c) Fictitious Asset
(d) Both (a) & (b)
Answer:
(b) Intangible Assets

Question 44.
Provision for Taxation is:
(a) Current liability
(b) Interval Reserve
(c) Both (a) & (b)
(d) None of these
Answer:
(a) Current liability

Question 45.
Interest payable on debentures is:
(a) A charge against profit
(b) Appropriation of profit
(c) Both (a) & (b)
(d) None of these
Answer:
(a) A charge against profit

Question 46.
The formula of sacrificing ratio is:
(a) New Ratio-old Ratio
(b) Old Ratio-New Ratio
(c) Old Ratio-gaining Ratio
(d) None of these
Answer:
(b) Old Ratio-New Ratio

Question 47.
Subscription received in Advance is:
(a) Asset
(b) Liability
(c) Income
(d) None of these
Answer:
(b) Liability

Question 48.
Right shares are the shares which:
(a) Are issued to directors of the company
(b) Are issued to existing shareholders of the company
(c) Are issued to promoters in consideration of their services
(d) Are issued to vendors for purchasing assets
Answer:
(c) Are issued to promoters in consideration of their services

Question 49.
When the current ratio is 2 : 5 and the amount of current liabilities is 25000 Rs, what is the amount of current assets?
(a) ₹ 62,500
(b) ₹ 12,500
(c) ₹ 10,000
(d) None of these
Answer:
(b) ₹ 12,500

Question 50.
Which one of the following is a non-cash item?
(a) Depreciation
(b) Goodwill wrote off
(c) Both (a) & (b)
(d) None of these
Answer:
(a) Depreciation

Non-Objective Type Questions

Short Answer Type Questions

Question No. 1 to 25 are Short answer type questions. Answer any 15 out of them. Each question carries 2 marks. (15 × 3 = 30)

Question 1.
What is Income and Expenditure Account?
Answer:
Income and expenditure Account is a Nominal Account. It is a summary of incomes and expenses for a
particular accounting period.lt is like a profit and loss account of a business concern. Thus, an income and expenditure Account is a revenue account of a non-profit organisation. It serves the same purpose as the profit and loss Account in trading concerns.

Question 2.
What are the Current Assets?
Answer:
Current assets is a balance sheet account that represents the value of all assets that can reasonably expect to be converted into cash within one year. Current assets include cash and cash equivalents, accounts receivable, inventory, prepaid, marketable securities etc.

Question 3.
Define the Sinking fund.
Answer:
A sinking fund is a means of repaying funds borrowed through a bond issue through periodic payments to a trustee who retires part of the issue by purchasing the bonds in the open market. Rather than the issuer repaying the entire principal of a bond issue on the maturity date, another company buy back a portion of the issue annually and usually at fixed par value or at the current market value of the bonds whichever is less.

Question 4.
Distinguish between the Current Ratio and Quick Ratio.
Answer:
The main difference between the current ratio and the quick ratio is that the letter offers a more conservative view of the company’s ability to meets its short-term liabilities with its short-term assets because it does not include inventory and other current assets that are more difficult to liquidate. By excluding inventory the quick ratio focuses on the company’s more liquid assets.

Question 5.
Explain four characteristics of a Partnership firm.
Answer:
Following are the feature of a partnership firm:

• Two or more persons
• Agreement
• Profit-sharing
• Mutual agency.

Question 6.
What is Super Profit?
Answer:
Super profit is the excess of average profits over normal profits. Under this method, goodwill is calculated on the basis of super-profits.

Question 7.
What is a Financial Statement?
Answer:
The end product of financial accounting is financial statements. Financial statements are organised summaries of detailed information about the financial position and performance of enterprises for a particular period. Financial statements are also called financial report. The term ‘Financial statement’ normally refers to two basic statements, namely.

• Balance sheet
• Statement of profit loss.

Question 8.
What is Cash Flow Statement?
Answer:
Meaning of Cash Flow Statement: A statement of changes in financial position on a cash basis is commonly known as the cash flow statement. It shows the changes in cash position from one accounting period to another. In other words, the cash flow statement summarises the causes of changes in cash and cash equivalents position between dates of two Balance Sheets. It indicates the sources and uses of cash. This statement attempts to analyse the transactions of the firm in terms of cash. Thus, a Cash Flow Statement can be defined as a statement which summarises sources of cash inflows and uses of cash outflows of the firm during a particular period of time, says, a month or a year.

Question 9.
Distinguish between Realisation Account and Revaluation Account.
Answer:
Revaluation Account is prepared only when there is any change in the value of asset and liabilities of the partnership firm at the time of admission, retirement, and death of a partner. On the other hand, Realisation Account is opened when the firm goes into liquidation, so as to close the books of account and also to compute the effect (profit or loss) arising due to the realisation of assets and settlement of liabilities.

Question 10.
What is over-subscription of shares?
Answer:
When the number of shares applied for is more than the number of shares offered to the public the issue as said to be over-subscribed. However, a company cannot allot shares more than those offered for subscription.

Question 11.
Distinguish between Gaining Ratio and Sacrificing Ratio.
Answer:
Difference between sacrificing Ratio and Gaining ratio
Sacrificing Ratio:

• It is the ratio in which the old partners surrender their share of profit in favour of the new partner.
• It is calculated at the time of admission of a new partner.
• The purpose of calculating sacrificing ratio is to calculate the share of goodwill payable to old partners at the time of admission of a partner.
• Old Partner’s Capita! Account increase with the amount received as goodwill. New partner losses.
• It is calculated by deducting the new ratio from the old ratio.
• New Partner’s Capital A/c Dr. To Old Partner’s Capital A/c (In sacrificing ratio)

Gaining Ratio:

• It is the ratio in which the remaining partners share the retiring partner’s share of profit.
• It is calculated at the time of retirement or death of a partner.
• The purpose of calculating gaining ratio is to calculate the share of goodwill payable to the retiring partner by each of the remaining partners.
• Retiring partner gains and the remaining partners capital reduces, so they lose.
• It is calculated by deducting the old ratio from the new ratio.
• Remaining Partner’s Capital A/cs Dr. To Retiring Partner’s Capital A/c.

Question 12.
What is the forfeiture of shares?
Answer:
The term ‘forfeit’ means taking away of a thing or property on breach of a condition or default. A shareholder is liable to pay all the calls made by the company within the stipulated time. If a shareholder fails to pay allotment money and/or call money due on the shares held by him the company has right to forfeit such shares. But the company will have to follow the procedures specified in its Articles of Association. To forfeit a share means to cancel the allotment of defaulting shareholders.

Question 13.
Define Prospectus.
Answer:
The prospectus is the basis of the agreement between the company and the shareholders who take the shares on the strength of the prospectus. If they have been misleading by any statement in or omission of a material fact from the prospectus, they may

• hold the directors responsible for the loss that he may have suffered and.
• rescind the contract for taking the shares.

Question 14.
Distinguish between Revenue profit and Capital profit.
Answer:
Following are the main difference between capital profit and revenue profit.
Mode of Earning: Capital profit is earned by selling of assets, shares and debentures at a price more than their book value and face value. Revenue profit is earned in the ordinary course of business.

Distribution: Capital profit is not available for the distribution to shareholders as a dividend. Revenue profit is available for the distribution to shareholders a dividend.

Use: Capital profit is transferred to capital reserve and used for meeting capital losses. Revenue profit is used to distribute dividend and create reserve and fund for various purpose.

Treatment: Capital profit is shown on the liabilities side of the balance sheet. Revenue profit is shown as a debit balance on the debit side of the trading and profit & loss accounts and asset side of the balance sheet as an accumulated loss.

Question 15.
What is Financial Analysis?
Answer:
The financial analysis consists in separating facts according to some definite plan arranging them in groups according to certain circumstances and then presenting them in a convenient and easily readable and understandable form.

Question 16.
Distinguish between Cash Book and Receipts and Payments Account.
Answer:
Difference between Receipts and Payment Account and Cash Book.

Question 17.
What is an unlimited liability?
Answer:
The indefinite extent of liability to pay a firms debts or obligations, extending beyond the investments of the firm’s owner partners of shareholders to their personal assets. This extent of liability is assumed in an unlimited liability.

Question 18.
Distinguish between charge against profit and Appropriation of profit.
Answer:
Difference between Appropriation of profit and charge against profit.

Question 19.
Distinguish between Fixed capital and Fluctuating capital.
Answer:
Distinguish between Fixed Capital and Fluctuating Capital.

Question 20.
Write four items relating to Not-for-Proft organisation.
Answer:
Following are four items relating to Non-for-Profit organisations.

• Not-for-profit organisations are established for the welfare and service of society and their members.
• They promote art, culture, religion, education sports etc.
• They do not operate with the objective of earning profit.
• These organisations are set-up as charitable societies, trust or club etc.

Question 21.
Distinguish between ‘Charge against profit’ & ‘Appropriation out of profit.’
Answer:
Distinguish between “charge against profit” and Appropriation out of profit as discussed below.

Question 22.
Why the valuation of goodwill is required? Give a minimum of three reasons.
Answer:
The need for valuation of goodwill as discussed below:

• If any partner is admitted
• If any partner retires from the firm
• If any partner dies
• If any firm is sold
• If a firm is converted into a Company.

Question 23.
A, B and C are partners sharing profits in the ratio of \(\frac{1}{2}: \frac{1}{3}: \frac{1}{6}\). Find out new profit sharing ratio if B retires.
Answer:
Old ratio of A, B and C = \(\frac{1}{2}: \frac{1}{3}: \frac{1}{6}\) or, \(\frac{3}{6}: \frac{2}{6}: \frac{1}{6}\) = 3 : 2 : 1
B. Retires, New Radio = 3 : 1

Question 24.
Under which circumstances, a partnership firm is deemed to be dissolved?
Answer:
Under the following circumstances, a partnership firm is deemed to be dissolved

• Retirement of any of the partner
• Death of my partner
• Any of partner declared as insolvent
• In capability of any partner
• completion of the ventures
• At the expiry of the term of the partnership.

Question 25.
A, B and C were partners sharing profits in the ratio of \(\frac{2}{6}, \frac{1}{2}\) and \(\frac{1}{6}\). A retires and surrenders \(\frac{2}{3}\)rd of his share in favour of B and remaining in favour of C. Calculate new ratio and gaining ratio.
Answer:
A’s share (2/6) will be divided between B and C in the ratio of \(\frac{2}{3}: \frac{1}{3}\)
B’s gain = \(\frac{2}{3}\) of \(\frac{2}{6}: \frac{4}{18}\);
C’s gain = \(\frac{1}{3}\) of \(\frac{2}{6}=\frac{2}{18}\)
New share = old share + gaining share
B’s new share = \(\frac{1}{2}+\frac{4}{18}=\frac{9+4}{18}=\frac{13}{18}\)
C’s new share = \(\frac{1}{6}+\frac{2}{18}=\frac{3+2}{18}=\frac{5}{18}\)
New ratio of B and C = \(\frac{13}{18}: \frac{5}{18}\) or 13 : 5

Long Answer Type Questions

Question no. 26 to 33 are Long answer type questions. Answer any 4 of them. Each question carries 5 marks. (4 × 5 = 20)

Question 26.
From the following information, calculate goodwill by (i) Capitalization method and (ii) at 3 years purchase of super-profits:
(i) Total Assets ₹ 10,00,000
(ii) External liabilities ₹ 1,80,000
(iii) Normal Rate of Return 10%
(iv) Average Net Profit of the last five years ₹ 1,00,000
Answer:
Calculation of Goodwill by using capitalization method.

10,00,000 – 820,000
Goodwill = 120,000
Net Assets = Total Assets – Liabilities = 10,00,000 – 180,000 = 820,000
Calculation of Goodwill by using super profit methods.

Super profit = 100,000 – 82,000 = 18,000
Goodwill = 180,000

Question 27.
An Ltd. company issued 5000 shares of ₹ 100 each at a premium of ₹ 5 per share payable as ₹ 20 on Application, ₹ 35 on the allotment (including premium), ₹ 30 on the first call and the balance on the second call. All the amounts were duly received except the first call money on 500 shares and the final call money on 700 shares. These shares have been forfeited and re-issued at ₹ 80 per share. Give Journal entries to record the above transactions.
Answer:

Question 28.
What is Cash Flow statement? How is it prepared?
Answer:
Meaning of cash flow statement: cash flow statement can be defined on a statement which summarises sources of cash inflows and outflows of cash and cash equivalent of the firm from various business activities during a given period. Thus, this statement exhibits the flow of incoming and outgoing cash.

Calculation of Cash Flows from Operating Activities: Almost all the companies prepare its Income Statement on the accrual basis of accounting under which revenues are recorded when earned and expenses are recorded when incurred. Because of this, net profit, as shown by Income Statement will not be equal to cash generated by operating activities. Hence, there is a need to calculate cash flows from operating activities. AS-3 (Revised) suggests two methods of reporting cash flows from operating activities:
(1) Direct Method, and (2) Indirect Method.

1. Direct Method: Under the direct method, major classes of gross cash receipts and gross cash payments are considered. Under this method, cash receipts from operating activities, i.e., cash received from the sale of goods and rendering services, cash collected from customers and cash received from trading commission and royalties and cash payments for operating activities such as payment to creditors for goods and services, employees for their services etc. are disclosed. The difference between cash receipts and cash payments is the net cash flow from operating activities. A cash flow statement based on the direct method is a Profit & Loss Account on a cash basis.

2. Indirect Method: Under this method, net profit or loss is adjusted for the effects of transactions of noncash nature and non-operating nature and changes in current assets and liabilities.

Question 29.
Calculate current Assets of a company from the following information:
Stock Turnover Ratio = 4 times
Stock at the end is ₹ 20,000 more than stock in the beginning.
Sales ₹ 300,000 and Gross Profit Ratio is 20% of sales.
Current liabilities = ₹ 40,000
Quick Ratio = 0.75
Answer:
Sales 300,000, G.P Ratio = 20%;
Cost of Goods sold = Sales – G.P.;
GP = \(=300,000 \frac{\times 20}{100}=60,000\)
300000 – 60000 = 240000
Stock Turnover Ratio = \($\frac{\text { cost of Goodwill }}{\text { Aug.Stock }}$\)
4 = 240000/Aug.stock
Aug. Stock = 240,000/4 = 60,000
Let op. stock = x
So, cl. stock = x + 20,000
Avg. Stock = \(=\frac{x+x+20,000}{2}\) = 60,000
x + 10,000 = 60,000
x = 60,000 – 10,000 = 50,000
op. Stock = 50,000
Quick Ratio = Liquid Assets/CL. Liabilities
0. 75 = L. A/400,000
L. A. = 30,000
Current Assets = L.A + C.L. Stock = 30,000 + 70,000
C.A = 10,000

Question 30.
From the following particulars, Calculate Cash Flow from Investing Activities.
Investment at the beginning of the Period: 5,80,000
Investment at the end of the Period: 3,40,000
During the year the company had sold 50% of its investment held in the beginning of the period at a profit of ₹ 90,000
Answer:

Question 31.
Pass Journal entries when shares are issued at a premium.
Answer:
Journal entries where shares are issued at a premium.
I. When share premium is payable with application money.
(i) At the time of receipt of application money.
Bank A/c — Dr.
To share Application A/c
(ii) At the time of transfer of Application Money:
Share Application A/c
To share Capital A/c
To securities premium A/c

II. When the premium is payable on Allotment.
(i) Share Allotment A/c — Dr.
To share Capital A/c
To securities Premium A/c
(ii) On receipt of Allotment Money.
Bank A/c — Dr.
To share Allotment A/c

III. When the premium is payable with share call money.
(i) Share Call A/c — Dr.
To share Capital A/c
To securities Premium A/c
(ii) When call money is received.
Bank A/c — Dr.
To share call A/c

Question 32.
From the following comparative balance sheet prepare cash flow statement as on 31st December 2016.

Depreciation charged on machinery Rs. 5,000
Answer:
Calculation of cash flow statement from operating Activities.

Question 33.
Prepare an imaginary proforma of the cash flow statement.
Answer:
Imaginary proforma of cash flow statement

Bihar Board 12th Accountancy Model Question Paper 1 in English Medium

Time : 3 Hours 15 Min
Full Marks: 100

Instructions for the candidates

1. Candidates are required to give their answers in their own words as far as practicable.
2. Figures in the right-hand margin indicate full marks.
3. While answering the questions, the candidate should adhere to the word limit as for as practicable.
4. 15 minutes of extra time has been allotted for the candidate to read the questions carefully.
5. This question paper has two sections: Section – A and Section – B.
6. In Section – A, there are 50 objective type questions which are compulsory, each carrying 1 mark. Darken the circle with black/blue ball pen against the correct option on OMR Sheet provided to you. Do not use Whitener/Liquid/Blade/Nail on OMR Sheet, otherwise, the result will be treated as invalid.
7. In Section – B there are Non-objective type questions. There are 25 Short answer type questions, out of which any 15 questions are to be answered. Each question carries 2 marks. Apart from this, there are 8 Long answer type questions, out of which any 4 of them are to answer. Each question carries 5 marks.
8. Use of any electronic device is prohibited.

Objective Type Questions

Question No. 1 to 50 have four options, out of which only one is correct, you have to mark the correct option on the OMR Sheet. (50 × 1 = 50)

Question 1.
Income and Expenditure Account is:
(a) Personal A/c
(b) Real A/c
(c) Nominal A/c
(d) None of these.
Answer:
(c) Nominal A/c

Question 2.
Life membership fees received by a club is shown in:
(a) Income & Expenditure A/c
(b) Balance sheet
(c) Cash A/c
(d) None of these
Answer:
(b) Balance sheet

Question 3.
Legacy should be treated as:
(a) A Liability
(b) Revenue receipts
(c) An income
(d) None of these
Answer:
(b) Revenue receipts

Question 4.
In the absence of partnership deed, the partner will be allowed interest on the amount advance to the firm:
(a) 5%
(b) 6%
(c) 9%
(d) 8%
Answer:
(b) 6%

Question 5.
Which one is not the feature of partnership?
(a) Agreement
(b) Sharing of profit
(c) Limited Liability
(d) Two or more than two-person
Answer:
(c) Limited Liability

Question 6.
In the absence of partnership deed, interest on capital will be given to the partners at;
(a) 8%. p.a.
(b) 6% p.a.
(c) 9%
(d) None of these.
Answer:
(b) 6% p.a.

Question 7.
Interest on partners capital is calculated on:
(a) Opening capital
(b) Closing capital
(c) Average capital
(d) None of these
Answer:
(b) Closing capital

Question 8.
Interest payable on the capital of the partners is recorded in:
(a) Profit & Loss A/c
(b) Realisation A/c
(c) Profit & Loss Appropriation A/c
(d) None of these
Answer:
(c) Profit & Loss Appropriation A/c

Question 9.
Change in the partnership agreement resulting in:
(a) Reconstitution
(b) Dissolution of firm
(c) Amalgamation of firm
(d) None of these
Answer:
(a) Reconstitution

Question 10.
Excess of credit side over the debit side in Revaluation Account is a:
(a) Profit
(b) Loss
(c) Receipt
(d) Expense
Answer:
(a) Profit

Question 11.
Revaluation A/c or Profit & Loss adjustment A/c is a:
(a) Personal A/c
(b) Real A/c
(c) Nominal A/c
(d) None of these.
Answer:
(b) Real A/c

Question 12.
Generally, the interest on capital is considered as:
(a) An appropriation of profit
(b) An asset
(c) An expense
(d) None of these
Answer:
(a) An appropriation of profit

Question 13.
Goodwill is:
(a) Tangible Asset
(b) Intangible Asset
(c) Current Asset
(d) None of these
Answer:
(b) Intangible Asset

Question 14.
The excess of average profits over the normal profit is called:
(a) Super profit
(b) fixed profit
(c) Abnormal
(d) Normal profit
Answer:
(a) Super profit

Question 15.
The monetary value of the reputation of the business is called:
(a) Goodwill
(b) Super profit
(c) Surplus
(d) Normal profit
Answer:
(a) Goodwill

Question 16.
Profit or Loss on Revaluation is borne by:
(a) Old partners
(b) New partners
(c) All partners
(d) Only two partners.
Answer:
(a) Old partners

Question 17.
Which of the following asset is compulsorily revalued at the time of admission of a new partner:
(a) Stock
(b) Fixed Assets
(c) Investment
(d) Goodwill
Answer:
(d) Goodwill

Question 18.
Share of goodwill brought in cash by the new partner is called:
(a) Assets
(b) Profit
(c) Premium
(d) None of these.
Answer:
(c) Premium

Question 19.
A firm can be voluntarily dissolved by the partners:
(a) On the majority
(b) On 3/4 members decision
(c) On 1/2 members decision
(d) None of these.
Answer:
(a) On the majority

Question 20.
Insolvency of a partner will come under what type of dissolution of a firm?
(a) Dissolution by court
(b) Compulsory Dissolution
(c) On the happening of certain contingencies
(d) None of these.
Answer:
(b) Compulsory Dissolution

Question 21.
On the firm’s dissolution, which one of the following accounts should be prepared at the last?
(a) Realisation Account
(b) Partners capital Account
(c) Bank Account
(d) Partners Loan Account
Answer:
(a) Realisation Account

Question 22.
In the event of dissolution of a partnership firm, the provision for doubtful debts is transferred to:
(a) Realisation Account
(b) Partner’s capital A/c
(c) Sundry debtors Account
(d) None of the above.
Answer:
(b) Partner’s capital A/c

Question 23.
On dissolution, If a partner undertakes to make payment of a liability of the firm, the account to be debited is:
(a) Profit & Loss A/c
(b) Realisation A/c
(c) Partner’s Capital A/c
(d) Bank Account
Answer:
(c) Partner’s Capital A/c

Question 24.
Which of the following is transferred to Realisation A/c:
(a) Balance of cash A/c
(b) Balance of P/L A/c
(c) Creditors
(d) Reserves
Answer:
(c) Creditors

Question 25.
On dissolution of the firm, Loss on realization account is debited to which account?
(a) Cash account
(b) Partner’s capital account
(c) Realisation account
(d) None of these
Answer:
(b) Partner’s capital account

Question 26.
Cash balance shown in the balance sheet is shown on the dissolution of the firm in:
(a) Realisation A/c
(b) Cash A/c
(c) Capital A/c
(d) None of these
Answer:
(a) Realisation A/c

Question 27.
On dissolution of a firm, Bank overdraft is transferred to:
(a) Cash A/c
(b) Bank A/c
(c) Realisation A/c
(d) Partner’s Capital A/c
Answer:
(c) Realisation A/c

Question 28.
On dissolution, goodwill account is transferred to:
(a) Partner’s Capital A/c
(b) Credit side of cash A/c
(c) Debit side of Realisation A/c
(d) Credit side of Realisation A/c
Answer:
(a) Partner’s Capital A/c

Question 29.
On dissolution when a partner takes over an asset, is debited:
(a) Realisation A/c
(b) Partner’s capital account
(c) Cash account
(d) Asset account
Answer:
(b) Partner’s capital account

Question 30.
Unrecorded Liabilities when paid are shown in:
(a) Debit side of Realisation A/c
(b) Debit side of Bank A/c
(c) Credit side of Realisation A/c
(d) Credit side of Bank A/c
Answer:
(a) Debit side of Realisation A/c

Question 31.
Share Allotment Account is:
(a) Personal A/c
(b) Real A/c
(c) Nominal A/c
(d) None of these
Answer:
(a) Personal A/c

Question 32.
Which one of the following is the registered capital of the company:
(a) Paid-up capital
(b) Uncalled-up capital
(c) Authorized capital
(d) Issued capital
Answer:
(c) Authorized capital

Question 33.
Dividends are usually paid on:
(a) Authorised capital
(b) Issued capital
(c) Called up capital
(d) Paid-up capital
Answer:
(d) Paid-up capital

Question 34.
Which statement is issued before the issues of shares:
(a) Prospectus
(b) Article of Association
(c) Memorandum of Association
(d) All of these
Answer:
(a) Prospectus

Question 35.
A debenture is a:
(a) Loan certificate
(b) Cash certificate
(c) Credit certificate
(d) None of these
Answer:
(a) Loan certificate

Question 36.
Generally, debentures are:
(a) Secured
(b) Party secured
(c) Unsecured
(d) None of these
Answer:
(c) Unsecured

Question 37.
Rate of Interest on debenture is:
(a) 12% p.a
(b) 20% p.a
(c) Fixed rate
(d) 15% p.a
Answer:
(a) 12% p.a

Question 38.
Parents and copyrights fall under the category of:
(a) Current Assets
(b) Liquid Assets
(c) Intangible Assets
(d) None of these
Answer:
(c) Intangible Assets

Question 39.
Goodwill falls under which category of assets:
(a) Current Assets
(b) Tangible Assets
(c) Intangible Assets
(d) None of these
Answer:
(c) Intangible Assets

Question 40.
Preliminary expenses are shown in the Balance sheet under which head:
(a) Fixed Assets
(b) Reserve and Surplus
(c) Loan & Advances
(d) None of these
Answer:
(c) Loan & Advances

Question 41.
The financial statements of a business enterprise include:
(a) Balance-sheet
(b) P/L account
(c) Cash flow statement
(d) All of the above
Answer:
(d) All of the above

Question 42.
In which meeting of company directors report is presented:
(a) Director’s meeting
(b) Annual General meeting
(c) Manager’s meeting
(d) All of the above
Answer:
(b) Annual General meeting

Question 43.
Which of the following is the limitation of financial analysis:
(a) Window – dressing
(b) Basis of Valuation
(c) Lack of Accuracy
(d) All the above
Answer:
(a) Window – dressing

Question 44.
The term “Current Liabilities” does not include:
(a) Sundry Creditors
(b) Debentures
(c) Bills payable
(d) o/s expenses
Answer:
(b) Debentures

Question 45.
Liquid Ratio is also known as:
(a) Current Ratio
(b) Quick Ratio
(c) Capital Ratio
(d) None of these
Answer:

Question 46.
Debit-Equity Ratio is:
(a) Liquidity Ratio
(b) Activity Ratio
(c) Solvency Ratio
(d) Operating Ratio
Answer:
(c) Solvency Ratio

Question 47.
Which of the following is non-operating expense:
(a) Rent
(b) Selling expense
(c) Wages
(d) Loss on sale of machinery
Answer:

Question 48.
The gross profit ratio is the ratio of gross profit to:
(a) Net cash sale
(b) Net credit sale
(c) Closing stook
(d) Net total sale
Answer:
(d) Net total sale

Question 49.
Which activity comes under “Operating Activities”:
(a) Purchase of Land
(b) Issue of Debentures
(c) Issue of Equity share
(d) Cash Sales
Answer:
(d) Cash Sales

Question 50.
Which of the following is not a cash inflow:
(a) Sale of Fixed Assets
(b) Purchase of Fixed Assets
(c) Issue of debentures
(d) Sale of goods for cash
Answer:
(b) Purchase of Fixed Assets

Non-Objective Type Questions

Short Answer Type Questions

Question no. 1 to 25 are short answer type. Answer any 15 questions. Each question carries 2 marks. (15 × 2 = 30)

Question 1.
What is the Receipt & Payment Account?
Answer:
A Receipts and Payments Account is a summary of cash receipts and cash payments relating to a given period. According to William Pickles, “ Receipts and Payments Account is nothing more than a Summary of cash Book over a certain period, analysed and classified under suitable headings. It is the form of account most commonly adopted by the treasurers of societies, clubs, associations, etc. When preparing the result of the year’s working

Question 2.
State two objectives of Receipt & Payment A/c.
Answer:
Following are the two objectives of Receipts and Payments Accounts.

• Receipts and Payments account is prepared to show cash and bank receipts and payments during the period to derive the closing balance of cash and bank.
• It is prepared on the cash basis of accounting.

Question 3.
State any two contents of Partnership deed.
Answer:
Following are the two contents of a Partnership deed:

• The name and address of the firm and its main business.
• The amount of capital to be introduced by Parents.

Question 4.
List any two items which usually appear on the debit side of partners capital Account, when the capital is fixed.
Answer:
Following are the items which usually appear on the debit side of the partner’s capital account, when the capital is fixed:

• Drawings
• Interest on the drawing.

Question 5.
State the circumstances on which reconstitutions of partnership firm can take place?
Answer:
The circumstances on which reconstitutions of partnership firm can take place are as below:

• Change in the profit-sharing ratio among the existing partners.
• Admission of a new partner.
• Retirement of an existing partner.
• Death of a partner.
• The amalgamation of two (or more) partnership firms.

Question 6.
What is the difference between sacrifice ratio & gaining Ratio?
Answer:
Difference between sacrificing ratio and Gaining ratio

Question 7.
Why Revaluation A/c is prepared on the admission of a partner?
Answer:
Revaluation account is a nominal account prepared for the purpose of distributing and transferring the profit or loss arising out of increase or decrease in the book value of assets and/or liabilities of the partnership firm at the time of change in profit sharing ratio, admission of a partner, the retirement of a partner as well as at the time of death of a partner.

Question 8.
How would you calculate the amount payable to the retiring partner?
Answer:
Considering the following point, we can calculate the amount payable to the retiring partner.
(i) The entire amount can be paid in cash.
(i) If fund available:
Journal Entry:
Retiring partner’s capital A/c … Dr.
To Cash A/c
(ii) If the loan is taken from the bank:
(a) Bank or cash A/c … Dr.
To Bank loan A/c
(b) Retiring partner’s capital A/c … Dr
To Bank or Cash A/c
(ii) By transferring capital Balance into Retiring partner’s loan Account:
Journal Entry:
Retiring Partner’s Capital A/c … Dr.
To Retiring Partner’s Loan A/c
(iii) Payment partly in cash and partly by transferring to loan A/c.
Journal Entry:
Retiring Partner’s Capital A/c … Dr
To Cash A/c
To Retiring Partner’s Loan A/c
(iv) Payment of Retiring partner’s loan.in Instalments.
Journal Entry:
(a) Interest A/c … Dr.
To Retiting partner’s Loan A/c
(b) Retiring Partners’s Loan A/c … Dr
To Cash or Bank A/c
(c) Profit and Loss A/c … Dr
To Interest A/c

Question 9.
What are the methods of calculating the deceased partner’s share in the profit of the firm up to the date of death?
Answer:
Following are the method of calculating the deceased partner’s share in the profit of the firm up to the date of death.

• On the basis of time
• On the basis of turnover or sales.

Question 10.
State any two bases on which a court can pass an order for dissolution of the firm.
Answer:
Two bases on which a court can pass an order for dissolution of the firm are mention below.

• A partner becoming of unsound mind.
• On misconduct of a partner affecting business.

Question 11.
Give any two objectives of preparing Realisation A/C.
Answer:
Following are the two objects of preparing realisation Account.

• Realisation account is prepared for disposing of all the assets of the firm and making payment to all the liabilities and dissolution expenses.
• Realisation account is prepared to find out the profit or loss on realisation of assets and payment of liabilities.

Question 12.
What is meant by Government Company?
Answer:
A government company is a company registered under the Indian Companies Act in which not less than 51% of paid-up share capital is held by the Central Government or State government or partly by Central government partly by one or more State government.

Question 13.
What is meant by the issue of shares at a premium?
Answer:
A company issues its shares at a premium; when the price at which it sells the shares is higher than their par value. This is quite common since the par value is typically set a minimal value such as Rs. 10 per share. The amount of the premium is the difference between the par value and the selling price.

Question 14.
State two provisions of the companies Act, 2013 for the issue of shares at a discount.
Answer:
When shares are issued at a price less than their face value it is said they have been issued at discount.
According to section 53:

• Except as provided in section 54 of the Indian Companies Act, 2013, a company shall not issue shares at a discount.
• Any shares issued by a company at a discounted price shall be void.

Question 15.
State two purposes for which security premium amount can be used by a company.
Answer:
Following are the two purpose for which security premium amount can be used by a company.

• Issuing fully paid bonus shares to the members.
• Writing off the Preliminary expenses of the company.

Question 16.
How would you treat discount on issue of debentures?
Answer:
When debentures are issued at a discount the amount of discount is debited to Discount on issue of Debentures is a capital loss and is normally recorded at the time of allotment money due.
Discount or loss should be written off as early as possible but within the loan period.

Question 17.
Name out the ways of redemption of debentures.
Answer:
Methods or way of redemption of debentures are as follow:

• Lump-sum payment on Maturity.
• The draw of lots or Annual drawings payments in instalments.
• Purchase of own Debentures in the open market.
• Redemption by conversion in shares or Debentures.

Question 18.
What are the elements of financial statements?
Answer:
Elements of financial statements are as follow.

• Assets
• Liabilities
• Equity
• Income
• Expenses.

Question 19.
What are the limitations of Financial Statements?
Answer:
Limitations of financial statement are as follow:

• Based on historical data.
• Based on Traditions and conventions.
• Ignore Qualitatitave Aspect.
• Ignore price level changes.
• Scope of Manipulations.
• Influenced by Personal Judgements.
• Artificial view.

Question 20.
State two objectives of Financial Statement Analysis?
Answer:
Following are the two objectives of Financial Analysis:

• To determine the value of the business.
• To determine the value of goodwill.

Question 21.
State the two utility of Comparative financial statement.
Answer:
Following are the two utility of comparative financial statements.

• Easy comparison.
• Indicate the trend of progress.

Question 22.
What is Profitability Ratio?
Answer:
Profitability refers to the ability of a business to earn a profit. It shows the efficiency of the business. These ratios measures the profit earning capacity of the company. Profitability has a direct link with sales. This is why we calculate these ratios on the basis of sales.

Question 23.
Name the two importance of Ratio – Analysis.
Answer:
Importance of Ratio Analysis are as below:

• Accounting ratios make the figures simple and understandable.
• Accounting ratios facilitate comparative analysis of the performance.

Question 24.
Explain the uses of the cash flow statement.
Answer:
Following are the uses of the cash flow statement:

• Cash flow statement aims at high lights the cash generated from operating activities.
• Cash flow statement helps in planning the repayment of loan schedule and replacement of fixed assets etc.
• Cash is the centre of all financial decisions. It is used as the basis for the projection of future investing and financing plans of the enterprise.
• Cash flow statement helps in the efficient and effective management of cash.

Question 25.
What is meant by cash flow from operating activities?
Answer:
Cash flows from operating activities are the cash flows from the principal revenue-producing activities of the enterprise.

Long Answer Type Questions

Question No. 26 to 33 are long answer type. Answer any 4 questions. Each question carries 5 marks. (4 × 5 = 20)

Question 26.
A Rotary Club has kept its accounts on a cash basis and figures for the last year are given below. Prepare Receipts & Payments Account for the year.
Answer:
Receipts and payments Account

Question 27.
How is income and Expenditure Account prepared from Receipts and Payments Account?
Answer:
Income and expenditure are prepared from receipts and payment account and additional information mention below. Step involved in the preparation of Income and expenditure account following is the steps to be taken care while preparing income and expenditure account from receipts and payment A/c.

• Step – 1: Include all items of revenue receipts and expenses, on the respective side of the account.
• Step – 2: Ensure that no items of capital incomes and expenses are included in this account.
• Steps – 3: Also, adjustment for amounts prepared and outstanding, with respect to each item will have to be made.
• Step – 4: Further, items included in receipts and payment account, depreciation, provisions, and profit or loss on the sale of assets will have to be included in this account.
• Steps – 5: Finally, after putting down all items of revenue and expenses. You will get a balance. The resulting balance will then reveal the surplus or deficit for the period.

Question 28.
A and B are equal partners in a firm. On 1st January 2018, their capital respectively is Rs. 13000 and Rs. 11000. They admit C a partner for 1/4 share of the firm. This new partner brought his capital on the basis of the combined capital of A & B Adjust the old partners capital account according to the new profit sharing ratio.
Answer:
The combined capital of A and B = Rs. 13,000 + 11,000 = 24,000
C’s share in profit = 1/4
Let the profit of the firm be 1, then
Combined share of A and B = \(1-\frac{1}{4}=\frac{5}{4}\)
Reciprocal of \(\frac{5}{4}=\frac{4}{5}\)
Therefore, the total capital of the firm = Rs. 24000 × \(\frac{5}{4}\) = 30,000
C’s share in total capital = 30,000 × \(\frac{1}{4}\) = 7500
C’s share in capital on the basis of combined capital of A and B = 24,000 × \(\frac{1}{4}\) = 6000

Question 29.
Describe the methods of payment of the amount due to a retiring partner?
Answer:
Following are the adjustment at the time of retirement of a partner. On the retirement of a partner, there is a change in the relations of the partners and reconstitution of the partnership firm. An existing partner leaves the firm and remaining partners continue in the firm under the fresh agreement. Following are the various matters that need adjustment at the time of retirement of a partner.

• Changing in profit – sharing Ratio.
• Accounting Treatment of Goodwill.
• Revaluation of Assets and Liabilities.
• Distribution of Accumulated profits (Reserve) and Losses.
• Joint Life (Insurance) Policy.
• Calculation of Total Amount Payable to Retiring Partner.
• Statement of the Total Amount Payable to Retiring Partner.
• Adjustment of capitals.

Question 30.
What Journal entries will you pass in case of dissolution of the partnership firm?
Answer:
Journal entries at the time of Dissolution of a firm are the following:

Question 31.
Pass the necessary journal entries for the following transactions on the dissolution of the firm of P and Q after the various Assets (other than cash) and outside liabilities have been transferred to Realisations A/C:

1. Bank loan Rs. 12,000 paid.
2. Stock worth Rs. 16,000 was taken over by partner Q.
3. Partner P paid a creditor Rs. 4,000
4. Assets not appearing in the books of account realized Rs. 1200.
5. Expenses of Realisation Rs. 2,000 paid by partner Q.

Answer:

Question 32.
A company earns a gross profit of 20 % on cost. Its credit sales are twice its cash sales. If the credit sales are Rs. 4,00,000, Calculate the gross profit of the company.
Answer:
Credit sales = 4000,000
Cash sales (1/2 of credit sales ) = 200,000
Total sales = 600,000
We know that 20% of cost = 16.67 % of sales
Gross profit = \(\frac{600,000 \times 16.67}{100}\) = 100,020

Question 33.
Compute the “cash from operating activities” by Indirect method from the following details.

Answer:
Calculation of cash flow from operation.

Bihar Board 12th Accountancy Model Question Paper 4 in English Medium

Time : 3 Hours 15 Min
Full Marks: 100

Instructions for the candidates

1. Candidates are required to give their answers in their own words as far as practicable.
2. Figures in the right-hand margin indicate full marks.
3. While answering the questions, the candidate should adhere to the word limit as for as practicable.
4. 15 minutes of extra time has been allotted for the candidate to read the questions carefully.
5. This question paper has two sections: Section – A and Section – B.
6. In Section – A, there are 50 objective type questions which are compulsory, each carrying 1 mark. Darken the circle with black/blue ball pen against the correct option on OMR Sheet provided to you. Do not use Whitener/Liquid/Blade/Nail on OMR Sheet, otherwise, the result will be treated as invalid.
7. In Section – B there are Non-objective type questions. There are 25 Short answer type questions, out of which any 15 questions are to be answered. Each question carries 2 marks. Apart from this, there are 8 Long answer type questions, out of which any 4 of them are to answer. Each question carries 5 marks.
8. Use of any electronic device is prohibited.

Objective Type Questions

Question No. 1 to 50 have four options, out of which only one is correct, you have to mark the correct option on the OMR Sheet. (50 × 1 = 50)

Question 1.
Life membership fees received by a club is shown in
(a) Income & Expenditure A/c
(b) Balance Sheet
(c) Profit & Loss A/c
(d) None of these
Answer:
(b) Balance Sheet

Question 2.
Receipts and- Payments Account is a
(a) Personal A/c
(b) Real A/c
(c) Nominal A/c
(d) None of these
Answer:
(b) Real A/c

Question 3.
Payment of honorarium to the secretary is treated as
(a) Capital Expenditure
(b) Revenue Expenditure
(c) Cash Expenses
(d) None of these
Answer:
(b) Revenue Expenditure

Question 4.
Outstanding subscription is a/an
(a) Income
(b) Asset
(c) Liability
(d) None of these
Answer:
(b) Asset

Question 5.
Which of the following is not an income?
(a) subscription
(b) Donation
(c) Sale of ticket
(d) Endowment fund
Answer:
(b) Donation

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

Question 7.
Income and Expenditure Account generally indicates
(a) Surplus/deficit
(b) Cash Balance
(c) Capital Fund
(d) Net Profit/Loss
Answer:
(a) Surplus/deficit

Question 8.
In the absence of partnership deed, the partner will be allowed interest on the amount advanced to the firm
(a) @5%
(b) @6%
(c) @7%
(d) @8%
Answer:
(b) @6%

Question 9.
Which one is not the feature of partnership?
(a) Agreement
(b) Profit-sharing
(c) Limited Liability
(d) Two or more persons.
Answer:
(d) Two or more persons.

Question 10.
In the absence of partnership deed, interest on capital will be given to the partners at
(a) 8% p.a.
(b) 6% p.a.
(c) 9% p.a.
(d) None of these
Answer:
(d) None of these

Question 11.
The Current Account of the partners will be
(a) Debit Balance
(b) Credit Balance
(c) Both
(d) None of these
Answer:
(c) Both

Question 12.
Interest on partners capital is calculated on
(a) Capital in the beginning
(b) Capital at the end
(c) Average capital
(d) None of these
Answer:
(b) Capital at the end

Question 13.
Which of the following is an appropriation of profit?
(a) Interest on loan
(b) Interest on capital
(c) Salary
(d) Rent
Answer:
(b) Interest on capital

Question 14.
In the absence of any partnership agreement, the profits & losses of the firm are divided into
(a) capital ratio
(b) equal ratio
(c) any of these two ratios
(d) none of these
Answer:
(b) equal ratio

Question 15.
In an ordinary partnership, the maximum number of partners is
(a) 20
(b) 10
(c) 15
(d) 5
Answer:
(a) 20

Question 16.
In the absence of a partnership deed, partners are not entitled to receive
(a) Salaries
(b) Commission
(c) Interest on Capital
(d) All of these
Answer:
(d) All of these

Question 17.
The balance of Revaluation Account is transferred to old partners Capital A/c in there
(a) Old Profit or loss Sharing ratio
(b) New profit or loss sharing ratio
(c) Equal ratio
(d) none of these
Answer:
(a) Old Profit or loss Sharing ratio

Question 18.
Revaluation Account is a
(a) Personal Account
(b) Real Account
(c) Nominal Account
(d) None of these
Answer:
(c) Nominal Account

Question 19.
Sacrifice ratio is
(a) New ratio – Old ratio
(b) Old ratio – New ratio
(c) Gaining ratio – Old ratio
(d) Old ratio – Gaining ratio
Answer:
(a) New ratio – Old ratio

Question 20.
Goodwill is
(a) Tangible Asset
(b) Intangible Asset
(c) Current Asset
(d) None of these
Answer:
(b) Intangible Asset

Question 21.
The executors of a deceased partner will be paid interest on the amount due from the date of death of the partner at
(a) 5% p.a.
(b) 6% p.a.
(c) 7% p.a.
(d) 8% p.a.
Answer:
(b) 6% p.a.

Question 22.
Share of goodwill brought by a new partner in cash is shared by old partners in
(a) Sacrifice ratio
(b) Old ratio
(c) New ratio
(d) All of these
Answer:
(c) New ratio

Question 23.
Balance Sheet prepared after new partnership agreement, assets and liabilities a recorded at
(a) Original value
(b) Revalued figure
(c) Realisable value
(d) Either of (a) or (b)
Answer:
(b) Revalued figure

Question 24.
Which of the following assets is compulsorily revalued at the time of admission of a new partner?
(a) Stock
(b) Fixed Assets
(c) Investment
(d) Goodwill
Answer:
(d) Goodwill

Question 25.
Share Allotment Account is
(a) Personal Account
(b) Real A/c
(c) Nominal A/c
(d) None of these
Answer:
(a) Personal Account

Question 26.
Equity shareholders are
(a) Customers
(b) Owners
(c) Creditors
(d) Debtors
Answer:
(b) Owners

Question 27.
The total amount of liabilities side includes
(a) Authorised Capital
(b) Issued Capital
(c) Paid-up Capital
(d) Subscribed capital
Answer:
(c) Paid-up Capital

Question 28.
Shareholders get
(a) Interest
(b) Dividend
(c) Commission
(d) Profits
Answer:
(b) Dividend

Question 29.
Interest on calls in arrears is charged according to table ‘F’ at
(a) 5% p.a.
(b) 6% p.a.
(c) 7% p.a.
(d) 8% p.a.
Answer:
(d) 8% p.a.

Question 30.
Revaluation A/c is prepared at the time of
(a) Admission
(b) Retirement
(c) Death
(d) All of these
Answer:
(d) All of these

Question 31.
Which one of the following is the registered capital of the company?
(a) Paid-up capital
(b) Uncalled up capital
(c) Authorised capital
(d) Issued capital
Answer:
(c) Authorised capital

Question 32.
Debenture is a
(a) Loan certificate
(b) Cash certificate
(c) Credit certificate
(d) None of these
Answer:
(a) Loan certificate

Question 33.
Debenture holders are the
(a) Customers
(b) Owners
(c) Creditors
(d) Debtors
Answer:
(c) Creditors

Question 34.
Rate of interest on debentures is at
(a) 12% p.a.
(b) 20% p.a.
(c) fixed rate
(d) 15% p.a.
Answer:
(c) fixed-rate

Question 35.
Debentures can be redeemed out of
(a) Profit
(b) Capital
(c) Provision
(d) All of these
Answer:
(d) All of these

Question 36.
The premium on redemption of debentures is a
(a) Personal A/c
(b) Real A/c
(c) Nominal A/c
(d) Suspense A/c
Answer:
(b) Real A/c

Question 37.
The premium on redemption of Debenture A/c is
(a) Asset
(b) Expense
(c) Liability
(d) Income
Answer:
(b) Expense

Question 38.
The Current Assets include
(a) Stock
(b) Debtor
(c) Cash
(d) All of these
Answer:
(d) All of these

Question 39.
The dividend is usually paid on
(a) Authorised Capital
(b) Issued Capital
(c) Paid-up capital
(d) Called-up capital.
Answer:
(c) Paid-up capital

Question 40.
Interest on loans is
(a) Operating Expense
(b) Direct Expense
(c) Indirect Expense
(d) All of these
Answer:
(c) Indirect Expense

Question 41.
Interest on calls in arrears is charged according to ‘Table A’ at
(a) 5%p.a.
(b) 6% p.a.
(c) 8% p.a.
(d) 11% p.a.
Answer:
(a) 5%p.a.

Question 42.
Realisation Account is a
(a) Personal A/c
(b) Nominal A/c
(c) Real A/c
(d) None of these
Answer:
(c) Real A/c

Question 43.
Expenses on the dissolution of the firm are called
(a) Realisation expenses
(b) Legal expenses
(c) Loss Expenses
(d) None of these
Answer:
(a) Realisation expenses

Question 44.
X, Y and Z share profits in the ratio of 1/2 : 1/3 : 1/6. Z dies, New ratio of X and Y will be
(a) 3 : 2
(b) 2 : 3
(c) 2 : 1
(d) None of these
Answer:
(a) 3 : 2

Question 45.
The executors of a deceased partner will be a partner will be paid interest on the amount due from the date of death of the partner at
(a) 5% p.a.
(b) 6% p.a.
(c) 7% p.a.
(d) 8% p.a.
Answer:
(b) 6% p.a.

Question 46.
A and B share profits and losses in the ratio of 3 : 1. C is admitted into a partnership for 14 shares. The sacrificing ratio of A and B is
(a) equal
(b) 3 : 1
(c) 2 : 1
(d) 3 : 2
Answer:
(b) 3 : 1

Question 47.
A, B and C are equal partners in the firm. B retires and the remaining partners decide to share profits of the new firm in the ratio of 5 : 4. Gaining ratio will be
(a) 2 : 1
(b) 1 : 2
(c) 4 : 5
(d) 5 : 4
Answer:
(a) 2 : 1

Question 48.
A, B and C are sharing profits in the ratio of 1/2 : 1/3 : 1/6. C retired. Gaining ratio will be
(a) 2 : 1
(b) 2 : 3
(c) 3 : 2
(d) 1 : 2
Answer:
(c) 3 : 2

Question 49.
The decrease in the value of fixed assets is termed as
(a) Depreciation
(b) loss
(c) profit
(d) expense
Answer:
(a) Depreciation

Question 50.
The excess of average profits over the normal profits are called
(a) Super profits
(b) fixed profits
(c) abnormal profits
(d) normal profits
Answer:
(a) Super profits

Non-Objective Type Questions

Short Answer Type Questions

Question No. 1 to 25 are Short answer type questions. Answer any 15 out of them. Each question carries 2 marks. (15 × 2 = 30)

Question 1.
Explain the reason for the valuation of goodwill.
Answer:
Steps for valuation of Goodwill are shown below.
Steps Involved under Average Profit method.
Step 1: Calculate Adjusted (past) Profits or maintainable profit for each of the relevant years (given) after making adjustments relating to abnormal gains, profits, abnormal expenses and losses, incomes from non-trade investments, Proprietor’s remuneration etc.
Step 2: Calculate total profit by adding each relevant year’s adjusted profits.
Step 3: Calculate average profits:
Formula: Average profits = \(\begin{array}{l}
\text { Total Profit } \\
\text { No. of Years }
\end{array}\)
Step 4: Calculate Goodwill as under:
Goodwill = Average profit × No. of years purchase.

Question 2.
X, Y and Z are partners sharing profits in the ratio of 4 : 3 : 2. Y retires. X and Z decided to share profits and losses in future in the ratio of 5 : 4. Calculate gaining ratio.
Answer:

Question 3.
What are the objectives of a financial statement?
Answer:
Following are the objectives of financial statement: The basic objective of financial statements is to assist in decision making. But there many more other objective too.

• To serve as a media of information regarding profitability and financial health of the enterprise.
• To assist in investment decision making.
• To help in making planning.
• To help management in assessing the efficiency of the organisation.
• To provide financial information about changes in net resources arising out of business activities.
• To provide reliable information about economic resources and the obligation of business enterprise.
• To assist in estimating the earning potentials of the business.
• To disclose other information that is relevant to the needs of the users of the financial statements.

Question 4.
A firm’s current ratio is 2.5 : 1 Its liquid ratio is 1.5 : 1 If current liabilities are Rs. 15,000, calculate the amounts of current assets and stock.
Answer:
Calculation of current assets and stocks:

Question 5.
What is Ratio Analysis? Explain the importance of Analysis.
Answer:
Ratio Analysis: Ratio analysis means examination and interpretation of the numerical relationship of two numbers. In financial analysis, a ratio is used as an index or yardstick for evaluating the financial position and performance of a firm According to Myers, Ratio analysis is a study of the relationship among the various financial factors in business.
Importance of Accounting Ratios:

• Accounting ratios make the figures simple and understandable.
• Accounting ratios provide the basis for preparing budgets and also determining the future line of action.
• Accounting ratios facilitate comparative analysis of the performance.
• Accounting ratios help in making decisions from the information provided in the financial statements.
• Accounting Ratios indicate efficiency and the profitability of the business concern.
• The operational efficiency of the business can be ascertained by calculating the operating ratio.

Question 6.
Explain the importance of cash flow statement.
Answer:
Importance and uses of cash flow statement:

• Cash flow statement aims at highlighting the cash generated from operating activities.
• Cash flow statement helps in planning the repayment of the loan schedule and replacement of fixed assets.
• Cash is the centre of all financial decisions. It is used as the basis for the projection of future investment and financial plans of the enterprise.
• Cash flow statement helps in the efficient and effective management of cash.
• The management generally looks into the cash flow statement to understand the internally generated cash which is the best utilised for payment of dividends.
• Cash flow statement is useful as a tool of historical analysis.

Question 7.
Explain the types of cell references in Excel.
Answer:
Types of cell address in excel:

• Relative cell address: A Relative cell reference is one chat when copied from one position to another will adjust the formula cell address to suit the position it is in.
• Absolute cell Address: absolute and relative references are extremely important in Microsoft excel and they ensure that the formulas you are creating actually refer to the correct cells.
• Mixed cell Address: Essentially what this means is that one either the column or the row has the dollar symbol for example & C3.

Question 8.
Define DBMS.
Answer:
Database Management system (DBMS): A DBMS is a database program. Technically speaking it is a software system that asses a standard method of cataloguing, receiving, and running queries on data.

Question 9.
Explain the function of SQL command Create & Select.
Answer:

• Create: Creates a user-defined function in SQL Server and Azure SQL Database.
• Select: It means to select any file and then proceed further work in SQL Database.

Question 10.
Describe various uses of MS-Excel in accounting.
Answer:
Following are the various uses of Ms-Excel in Accounting:

• Select the current column
• Select the current row
• Resize the name box
• Activate Excel’s Ribbon
• View a macro within your workbook
• Subtraction, Summation, Dividing, multiplication
• Navigate the charts and other objects in a workbook.

Question 11.
Define types of SQL (DML & DOL.)
Answer:
Navigate to an existing name range:

1. DDL (Data Definition Language)
2. DML (Data Manipulation Language)
3. DQL (Data Query Language)
4. DCL (Data Control Language)
5. DAC (Data Administration Command)
6. TCC (Transaction Control Command)

Question 12.
Explain Database normalization
Answer:
Database normalisation is a process used to organize a database into tables and columns. The idea is that a table should be about a specific topic and that only those columns which support that topic are included. For example, a spreadsheet containing information about salespeople and customers serves several purposes.

Question 13.
Explain Entity, Attribute and Relation.
Answer:

• Entity: All entities have some attributes or properties that give them their identity.
• Attribute: An attribute is a property of a given entity, for example, Roll No. is a property of entity Student. An attribute instance is a particular property of an individual entity instance.
• Relation: The types of relationship between two entities are represented in E/R diagrams by a certain symbol. An entity may be associated with one none or occurrences of another entity.

Question 14.
Explain the logical function if () in Excel with example.
Answer:
IF: Tests a user-defined condition and returns one result if the condition is TRUE and another result if the condition is FALSE.
Ex. Formula = If (Logical – test, value – if – true, value – if – false.)

Question 15.
Describe in excel the Goal seeks under the what-if analysis tool.
Answer:
By using what: If analysis tools in Microsoft office excel, you can use several different sets of values in one or more formulas to explore the various results.
Goal seeks works with only one variable input value if you want to determine more than one input value, for example, the loan amount and the monthly payment amount for a loan you should instead use that solver add-in.

Question 16.
Describe the different processes of chart generation in excel.
Answer:
Process of chart generation in Excel:

• Step 1: Start Excel by default a blank worksheet opens.
• Step 2: Select the “Insert” tab.
• Step 3: Choose process in the list of chart types.
• Step 4: Add text to the first step in the process.
• Step 5: Customize the appearance of the flow chart.
• Step 6: Add an additional shape for each step in your business process.
• Step 7: Click the “Save” button on the quick access toolbar or press “ctreates” to save the completed business process flow chart before closing the worksheet.

Question 17.
Explain any three financial functions of excel.
Answer:
Three Financial Function of Excell:

• Present value (PV) equivalent to the value of the load or savings today, this function is used to estimate the loan size that could be paid off provided a periodic payment over a provided total number of payments and a provided periodic interest rate.
• Interest rate per period (RATE) equivalent to the interest rate generally monthly. This function is used to calculate the periodic interest rate required to pay off a provided present value with a provided periodic payment and a total number of payments.
• The number of payment periods (NPER) equivalent to the number of payment periods. This function is used to evaluate the total number of payment periods required to pay off a given present value with a provided payment and periodic interest rate.

Question 18.
Write the appropriate SQL command to create an invoice table with required columns.
Answer:

• For other objects, it is not so easy to come up with an equivalent database table structure.
• Consider an invoice each invoice object contains a reference to a customer object.
• You right consider simply entering all the customer data into the invoice tables.

Question 19.
Explain the function of Auto filter & sort in excel.
Answer:
Auto Filter: Auto filter is an easy way to turn the values in Excel column into specific filters based on the cell content.
Sort: When you enter data into your worksheet it is often unorganised making it difficult to examine. When analyzing the information in your spreadsheet, you may need to rearrange the data in different ways to answer different questions. Excel’s sorting features can help you rearrange your data so you can use it more efficiently.

Question 20.
Subscription received during the year 2013, Rs. 30,000. Subscription Rs. 20,000 was outstanding at the end of the previous year. Calculate the income from a subscription for the year 2013.
Answer:
Subscription for the year of 2013 – Rs. 30,000
Less: O/S at the end of the previous year – Rs. 20,000
Subscription for the year – Rs. 10,000

Question 21.
What is Profit and Loss Appropriation Account?
Answer:
Profit and Loss Appropriation AccountProfit and loss Appropriation account is an account which is prepared to carry out adjustments of partners rights and obligations such as salary payable to partners, commission, interest on capital interest on drawings and distribution of profit among partners. It is an extension of the profit and loss account. Net profit as shown by the profit and loss account is brought down to this account.

Question 22.
Ram and Rahim are partners. Ram invested Rs. 2,00,000 and Rahim Rs. 2,50,000. In the absence of partnership, deed distributes the profit Rs. 50,000 to each partner.
Answer:
In the absence of Partnership deed Profits are divided in equal ratio, therefore,
Share of Ram and Rahim – 25,000 each.

Question 23.
What is meant by reconstitution of a partnership firm?
Answer:
The partnership is created by an agreement, whenever, there is a change in the existing agreement, it amounts to the reconstitution of the Partnership firm.

Question 24.
What do you mean by normal profit and super profit?
Answer:
Normal profit means a reasonable return on capital employed, i.e. profit earned by a similar firm in the same industry, whereas super profit means the excess of actual profit over normal profit.

Question 25.
Rajratan and Mrityunjay who share profit in the ratio of 3 : 2 admit Shashi to give him \(\frac{1}{3}\) share. Calculate the new profit & loss sharing ratio.
Answer:
Profit sharing Ratio of Rajratan and Mritunjay = 3 : 2
Shashi’s share in firm = \(\frac{1}{3}\)
Let total pforit of firm = 1;
Remaining balance of profit = \(1-\frac{1}{3}=\frac{2}{3}\)
therefore, new ratio
Rajratan = \(\frac{2}{3} \times \frac{3}{5}=\frac{6}{15}\)
Mrityunjay = \(=\frac{2}{3} \times \frac{2}{5}=\frac{4}{15}\)
Shashi = \(\frac{1}{3} \times \frac{5}{5}=\frac{5}{15}\)
New Ratio of firm = 6 : 4 : 5

Long Answer Type Questions

Question no. 26 to 33 are Long answer type questions. Answer any 4 of them. Each question carries 5 marks. (4 × 5 = 20)

Question 26.
Distinguish between Sacrifice Ratio and Gaining Ratio.
Answer:
Distinguish between Sacrifice Ratio and Gaining Ratio:

Question 27.
How will you deal with the realisation expenses of the firm of Rashmi and Bindu in the following cases:
(i) Realisation expenses Rs. 1,00,000
(ii) Realisation expenses of Rs. 30,000 and paid by Rashmi.
(iii) Rashmi bears Realisation expenses for which she will be paid Rs. 70,000. The actual expenses incurred by Rashmi Rs. 1,20,000.
Answer:

Journal Entries

Question 28.
Distinguish between preference share and equity share.
Answer:
Following are the differences between preference shares and equity shares.

Question 29.
Distinguish between shares and debentures.
Answer:
Following are the differences between share and debentures.

Question 30.
Urbashi Ltd. purchased an established business for Rs. 50,000 payable Rs. 15,000 in cash and the balance by the issue of 9% debentures of Rs. 100 at a discount of 10%. Show journal entries.
Answer:

Question 31.
On 31st March 2013 Puja Ltd redeemed Rs. 2,50,000. 10% debentures out of profits. Show the Journal entries.
Answer:

In the books of Pooja Ltd

Question 32.
Rudra Company Ltd. issued 35000 equity shares of Rs. 10 each at a premium of Rs. 2 payable as follows:
On application – Rs. 3
On allotment – Rs. 5 (including premium)
The issues were fully subscribed and all the money were duly received Record necessary Journal entries.
Answer:

Question 33.
Mona Ltd. issued 4,000, 8% debentures of Rs. 100 each at a premium of 10% payable Rs 20 on the application and the balance with a premium on the allotment. Expenses on the issue of debentures were Rs. 500. Pass necessary Journal entries.
Answer:

Bihar Board 12th Entrepreneurship Model Question Paper 3 in English Medium

Time: 3 Hours 15 Min
Marks: 70

Instructions for the candidates:

1. Candidates are required to give their answers in their own words as far as practicable.
2. Figures in the right-hand margin indicate full marks.
3. 15 minutes of extra time has been allotted for the candidate to read the questions carefully.
4. This question paper has two sections: Section – A and Section – B.
5. In Section – A, there are 35 objective type questions which are compulsory, each carrying 1 mark. Darken the circle with black/blue ball pen against the correct option on OMR Sheet provided to you. Do not use Whitener/ Liquid/Nail on OMR Sheet, otherwise, the result will be treated as invalid.
6. In Section – B, there are Non-objective type questions. There are 18 Short answer type questions, out of which any 10 questions are to be answered. Each question carries 2 marks. Apart from this, there are 6 Long answer type questions, out of which any 3 of them are to be answered. Each question carries 5 marks.
7. Use of any electronic device is prohibited.

Objective Type Questions

Question No. 1 to 35 has four options provided out of which only one is correct. You have to mark, your selected option, on the OMR-Sheet. Each question carries 1 (one) mark. (35 × 1 = 35)

Question 1.
Which of the following is an element of sensing the opportunities?
(a) Innovation quality
(b) Ability to perceive
(c) Insight into the change
(d) None of these
Answer:
(a) Innovation quality

Question 2.
Economic policies determine, what?
(a) Direction of Business
(b) Volume of Business
(c) Nature of Business
(d) Direction and volume of Business
Answer:
(b) Volume of Business

Question 3.
Incentives are not concerned with
(a) Exemption from tax
(b) Lump-sum payment
(c) Rebate
(d) Provision of capital
Answer:
(d) Provision of capital

Question 4.
The one included in demand forecasting is
(a) Short term forecasting
(b) Long term forecasting
(c) Consumer forecasting
(d) Marketing forecasting
Answer:
(a) Short term forecasting

Question 5.
Is included in the nature of marketing
(a) Customer
(b) Production
(c) Product planning
(d) Selling
Answer:
(c) Product planning

Question 6.
Which of the factors affect market assessment?
(a) Demand
(b) Production cost
(c) Selling price
(d) Microenvironment
Answer:
(b) Production cost

Question 7.
Demand forecasting is termed as what out of the following?
(a) Marketing
(b) Demand
(c) Supply
(d) Marketing Demand
Answer:
(d) Marketing Demand

Question 8.
Entrepreneur fulfils responsibilities:
(a) Managerial
(b) Social
(c) Statutory
(d) None of these
Answer:
(a) Managerial

Question 9.
To be considered in the selection of services
(a) Competition
(b) Product planning
(c) Practicality
(d) Market Assessment
Answer:
(c) Practicality

Question 10.
Essential elements of a selection of an Enterprise
(a) Secrecy
(b) Business Activity
(c) Area of Operation
(d) All of these
Answer:
(d) All of these

Question 11.
Factors which determine the form of organisation
(a) Location
(b) Study
(c) Size
(d) Innovation
Answer:
(d) Innovation

Question 12.
Increases sales and profit in the market
(a) Marketing
(b) Promotion
(c) Innovation
(d) Location
Answer:
(b) Promotion

Question 13.
Execution of project establishment
(a) Entry into the market
(b) Trial production
(c) Building construction
(d) All of these
Answer:
(d) All of these

Question 14.
Included in the establishment of enterprise
(a) Raw material
(b) Report
(c) profit-loss
(d) Technology
Answer:
(a) Raw material

Question 15.
Of all managerial activities planning is the
(a) Beginning and end
(b) Beginning
(c) End
(d) None of these
Answer:
(b) Beginning

Question 16.
A good plan is
(a) Expensive
(b) Flexible
(c) Rigid
(d) Time-consuming
Answer:
(b) Flexible

Question 17.
According to “Terry” types of planning are
(a) 04
(b) 14
(c) 16
(d) 08
Answer:
(a) 04

Question 18.
Incentives are not concerned with
(a) rebate
(b) exemption from tax
(c) provision of seed capital
(d) lump-sum payment
Answer:
(d) lump-sum payment

Question 19.
Project is not concerned with
(a) Risk
(b) Creativity
(c) Innovation
(d) Vision
Answer:
(b) Creativity

Question 20.
The project report is a summary of
(a) Analysis
(b) Facts
(c) Information
(d) All of these
Answer:
(d) All of these

Question 21.
Lack of standardization of the equipment is due to
(a) Regulatory Barriers
(b) Government Barriers
(c) External Constraints
(d) Internal Barriers
Answer:
(d) Internal Barriers

Question 22.
Resources of production functions are
(a) Money, Import
(b) Import, Export
(c) Commerce, Export
(d) Money, Import, Export, Commerce
Answer:
(b) Import, Export

Question 23.
Which of the following is a type of Physical Resource?
(a) Marketing
(b) Finance
(c) Resources
(d) None of these
Answer:
(c) Resources

Question 24.
Regular working capital is the part of
(a) Permanent working capital
(b) Variable working capital
(c) Regular & seasonal working capital
(d) All of the above
Answer:
(a) Permanent working capital

Question 25.
Long terms loan bears
(a) Flexible rate of interest
(b) Zero rates of interest
(c) Fixed-rate of interest
(d) Rate of 1% interest
Answer:
(c) Fixed-rate of interest

Question 26.
Included in the utility of BEP
(a) Profit improvement
(b) Risk valuation
(c) Diagnostic tool
(d) All of these
Answer:
(d) All of these

Question 27.
India Investment fund was established by
(a) IFCI
(b) State Bank
(c) Grindlay Bank
(d) Can Bank
Answer:
(b) State Bank

Question 28.
Non-Bank sources are
(a) Open Accounts
(b) Trade loans
(c) Public Deposits
(d) All of these
Answer:
(b) Trade loans

Question 29.
A personal account is related to
(a) all types of assets
(b) all types of income
(c) person, company and firm
(d) none of these
Answer:
(c) person, company and firm

Question 30.
Accounting system is
(a) single-entry system
(b) double entry system
(c) cost system
(d) both (a) and (b)
Answer:
(b) double entry system

Question 31.
Of all managerial activities planning is the
(a) beginning
(b) end
(c) beginning and end both
(d) none of these
Answer:
(a) beginning

Question 32.
Telephone expenses are
(a) fixed
(b) variable
(c) semivariable
(d) none of these
Answer:
(c) semivariable

Question 33.
Subsidy is
(a) discount
(b) concession
(c) repayment
(d) none of these
Answer:
(b) concession

Question 34.
Element affecting growth rate is
(a) competition
(b) change in technology
(c) creativity
(d) all of these
Answer:
(d) all of these

Question 35.
Long-term loan bears
(a) a fixed rate of interest
(b) zero rates of interest
(c) flexible rate of interest
(c) none of these
Answer:
(a) a fixed rate of interest

Non-Objective Type Questions

Short Answer Type Questions

Question No. 1 to 18 are short answer type. Answer any 10 questions. Each question carries 2 marks. (10 × 2 = 20)

Question 1.
Is management a profession?
Answer:
Management’s a well-defined body of knowledge there is an organization made to regulate whatever managers do. There is also a code of conduct for managers. But management’s not considered a profession because it needs a minimum number of qualifications, it’s essential for its practitioners to register themselves with a professional body and there’s no universally accepted code of conduct.

Question 2.
What does the opportunity cost?
Answer:
The opportunity cost of anything is the next best alternative that could be produced instead of the same factors by an equivalent group of factor costing the same amount of money.

Question 3.
What is short-term forecasting?
Answer:
Short-term forecasting refers to that forecasting which made for a short-time generally, short-term forecasting is made for the period of six months to one year.

Question 4.
What do you understand by expansion project?
Answer:
Under the expansion of project consisting the work, such as to the production of the new product to set up of new production unit to increase in capacity to produce goods and evolution of new markets.

Question 5.
How will you determine net working capital?
Answer:
Determination of networking capital = Net Working Capital = Current Assets – Current Liabilities
where,
Current Assets = Sundry debtors stock Cash, B/R prepaid expenses, etc.
Current Liabilities = Sundry Creditors Bill payable(B/P) outstanding etc.

Question 6.
What is Fund flow?
Answer:
A fund flow statement is a statement prepared to indicate the increase in the cash resources and the utilisation of such resources of business during the accounting period.
Unearning of fund flow: The term fund flow of funds means changes in working capital
Funds: Current Assets – Current liability

Question 7.
What is expressed by the solvency ratio?
Answer:
Solvency ratio: Solvency means the ability of a firm to pay its liabilities on the due date.
In a broader sense, the analysis of solvency can be divided into two groups:

• Short-term solvency
• Long-term solvency

Question 8.
State any two features of the modern concept of marketing.
Answer:
Following are two features of modern marketing:

• The modern concept of marketing lays maximum stress on consumers satisfaction
• In the modern concept of marketing goods and services are produced keeping on view the desires and requirements of the consumer or customers.

Question 9.
What are the elements of the project cycle?
Answer:
Followings are elements of the project cycle:

• Project formulation stage
• Project appraisal
• Selection of project
• Project implementation,
• Project commencing.

Question 10.
Write anyone cause of difference between fixed and working capital.
Answer:
Following are the causes of differences between fixed capital and working capital:

• Meanings
• Period
• Nature
• Sources
• Necessity.

Question 11.
What is the importance of venture capital?
Answer:
The amount of capital should be adequately balanced otherwise increase of over or under capitalisation, both the condition are total to a venture capital hence it must be available in a balanced proportion.

Question 12.
State any two factors which affect physical resources.
Answer:
Followings are the two factors which are affecting the physical resources:

• Location of land, size and its cost
• The conditions for installing machinery and its repairs etc.
• Effect on the environment.

Question 13.
Write three elements of the marketing mix.
Answer:
Following are the three elements of the marketing mix:

• Product mix
• Price mix
• Promotion mix.

Question 14.
Define Break-even analysis.
Answer:
“The break-even point is that point of sales volume where total revenues and total expenses are equal, it is also said as the point of zero profit or zero loss.”

Question 15.
Define venture capital.
Answer:
“The primary stage of finance which is related to the new and young organisation who wants to the regular development of their organisation given.

Question 16.
Is management considered a profession?
Answer:
Management fulfils some of the major characteristics of the profession (specialised knowledge, technical competency, training and experience and formal arrangement for enhancement of these. Priority to the feeling of devotion and service.) however some of the other characteristics (such as the formation of a professional union or body code of conduct etc.) are as yet not forcibly developed. Development of management as a profession in India even today is in the infantile stage and is making very slow progress.

Question 17.
What is product design?
Answer:
To making product design is a primary work of any enterprises because of the image and capacity of getting a profit of any enterprises are mostly depend on product design.

Question 18.
What is the object of branding?
Answer:
There are the following objects of Brand:

• The brand is a broad term which is used to identify a product
• Proud in a concrete or an abstract from establishes the identity of the product of a particular organisation that distinction is from that of other competitions
• Act the means of identity to a brand are included in the brand.
• The brand is a catalyst in the popularity and sales promotion of the product.

Long Answer Type Questions

Question No. 19 to 24 are long answer type. Answer any 3 questions. Each question carries 5 marks. (3 × 5 = 15)

Question 19.
Describe the nature of planning.
Answer:
Characteristics of Planning: Planning should have the following characteristic
(i) Objective-Based: A good planning is made keeping in view the objectives of the organisation. Whatever kind of plan may be and whichever department it may belong to it always makes scope for the various activities to be directed toward the achievement of goals.

(ii) Simple & Flexible: Planning should have the qualities of simplicity and flexibility. It should be simple in the sense that the person who implements it understand It. He should not feel the necessity of coming to planners again and again for seeking classification. Planning should be flexible as well.

(iii) Co-ordination: It should not be a lopsided plan proper co-ordination should be maintained within the cane accordingly without for its storage, It means it is lacking co-ordination.

(iv) Leading to efficiency and Economy: A properly drawn-out planning should lead to improving efficiency. It should suggest the right kinds of machines to be operated by workmen. It should also indicate the quality of raw materials to be used by the workmen. If the proper machine and proper raw material have been provided to the right kind of man the efficiency is bound to increase.

(v) Comprehensive: Planning should be comprehensive. It should deal with all aspects of the organisation. A list of all the activities of the organisation should be made. Even the smallest activity should not be an escape from this list.

(vi) Indicating Quantum: The overall targets are always given in the objectives. To achieve the prescribed target, each person in the organisation has to make his contribution. Good planning not only lays down the target of the expected outcome of each department but also of each sub-department.

Question 20.
Describe the factors affecting working capital.
Answer:
Factors affecting the working capital: There are the following factors affecting the working capital as:
(i) Nature and size of Business: The working capital depends on the nature of the business to a great extent. If a business is engaged in the production process more working capital will be required on other hand business firms engaged in trade activities will ‘require less working’ capital.

(ii) Business Cycles: The need for working capital keeps on increasing or decreasing according to business cycle. During Boom periods the businessman try to keep the maximum possible stock of goods in order to escape from the price increase.

(iii) Term of Buying & Selling: If businessman buy the necessary material for cash he requires more working capital. If the business unit has the policy of credit sales, more working capital will be required.

(iv) Duration of Production: The amount of working capital also depends upon the time taken in the manufacturing of a product. If the time required for the manufacture of the product is more, more working capital is needed to be.

(v) Volume & Procurement of Raw Material: If the amount to be spent on raw material is more in total investment more working capital will be required.

(vi) Manual Vs Automation: If a business unit uses automatic machines for production less working capital will be required. If the production is labour oriented like the workers engaged in tea, coffee, rubber etc. More working capital will be required.

(vii) Form of Taxation: Government policy of taxation also influences the need for working capital more capital will be required if all taxes are to be paid in advance, otherwise the need will be less.

(viii) Seasonal goods: If business units are engaged in such goods in which seasonal conditions play an important role need for working capital will be felt according to seasonal requirements.

(ix) The intensity of competition: If the market competition is intense, more amount of working capital is required as a competitive firm has to keep huge quantities of a long-range of products.

(x) Business growth: If a business is expanding it requires more money for raw materials wages etc.

Question 21.
Explain the nature of Management.
Answer:
Nature of Management: There is much important nature of Management as follows:
(i) Management is an art as well as science: Management can be treated as an art as well as a science because it has both qualities. It has similar qualities to science as well as arts.

(ii) Management is a process: It is a process because a large number of events are done under a management system for the achievement of certain goals or objectives. Such as planning, organising, staffing directing and controlling etc.

(iii) Management is a universal process: It is an important feature of management. It is called a universal process because it has gained a wide area of application. In fact, the principle of management can apply each and every form of the organisation either it may be business organisation, social or political organisation.

(iv) Management is a social process: Management can consider as a social process because it is concerned with human and their relationship.

(v) Management is a goal-oriented Approach: Management refers to a goal-oriented approach because it is directly related to the goals or objectives of the organisation. It provides a certain platform to the organisation to perform its various activities in the best way.

(vi) Management is a continuous process: It can be described as a continuous process because it is not an event which is concerned with the point of time. It is a never-ending process. It needed at every walk of life of an organisation.

(vii) Management is a creative function: It is a creative function because it creates so many things for all-around the development of people. It contributes to new investment incomes and new business etc in the nation.

Question 22.
Define planning. What are its features?
Answer:
Planning refers to opening the best alternatives after careful consideration. By imaging in the womb of future of option of the right advice and a follow up is termed as management or business planning. In other words, tomorrow’s job is to be determined right now or today is planning.

Definition of Planning: According to knootz and O’Donnell, “Planning is a judicious process which opens the door to various activities in which the decisions on objectives facts and pre-conceived estimates are to be taken.
According to W. H. Numan, “Generally to determine before what is to be done is planning. From this point of view, planning is a manifestation of vast human conduct.”
Characteristics or value of planning:

• Definite object and goal: Planning aims at achievement the certain objectives and every entrepreneur keeps such objectives in mind and plans accordingly.
• Forecasting: The second important phase of planning is to look towards the future with overuse of anticipation. According to Fell, “Planning is a synthesis of the forecasts be they be long term or short term, general or particulars forecasts.”
• Utility: Unity is also an essential feature of planning. At one time only one planning can be executed as any dual planing at a time can lead to chaos and uncertainty.
• Selection of the best among alternative courses of action: It refers to the option of the best alternatives available with the entrepreneur who has several options, policies and methods for managing the affairs.
• Planning is a continuous and flexible process: Future remains unpredictable. Nobody can assert with certainty what will happen tomorrow since planning is also recalled to future.
• Primary function: Planning, of course, is a primary function. In any commercial venture, planning is placed on the highest pedestal and the rest of the job are scored a secondary primary.
• Intellectual and mental process.

Question 23.
Explain the marketing concept and its objectives.
Answer:
The study of these five constituents is essential for the emergence of an enterprise:

• Labour or men: In all the resources of production, the ingredient of labour is the most mobilising element that stimulates all other factors and turns even the most useless thing into a useful one.
• Raw material: If the enterprise is production oriented a prior arrangement should be emphasised with regard to availability,type,cost/price and regular supply of the raw materials.
• Machine: Whatever be the scale of the enterprise whether big or small, machines are required in either case.
• Money: Money/capital is the lifeblood of an enterprise without which the establishment is an inconceivable presumption. The capital in the long and short term and its amount and the capital resources are a pre-emptive requirement.
• Market: A prior estimate is to be formed in terms of market consumption before the establishment of the enterprise.
• Place: It is also an important aspect and be decided where the enterprise should be set up.

Question 24.
Name the various elements included in total cost.
Answer:
Marketing is used almost by everybody as per his status ability need and environment as a normal word. All, therefore, mentioned ideas are the various aspects of marketing.
According to Pyle, “Marketing comprises both buying and selling activities.”

According to Clark and Clark, “Marketing consists of those efforts which affect transfers in the ownership of goods and services and provide for their physical distribution.”
There are the following functions of marketing manager:

• Buying: Buying is the first step in the marketing function. In a manufacturing unit, the raw material and int business unit, the finished goods is purchased.
• Selling: Selling is the most significant function of marketing. Selling refers to the transfer of merchandise or services from the owner to the customer.
• Pricing: The third important task is to determine the price of the products which necessitates a wider contemplation. According to the principle of Economics, the price of a product is linked to the demand and supply of a product.
• Physical distribution: This is the last function of marketing but not the least. Physical distribution implies the delivery of the product at an appropriate time, at the right place, in the right quantity and in right hands.

Bihar Board 12th Entrepreneurship Model Question Paper 2 in English Medium

Time: 3 Hours 15 Min
Marks: 70

Instructions for the candidates:

1. Candidates are required to give their answers in their own words as far as practicable.
2. Figures in the right-hand margin indicate full marks.
3. 15 minutes of extra time has been allotted for the candidate to read the questions carefully.
4. This question paper has two sections: Section – A and Section – B.
5. In Section – A, there are 35 objective type questions which are compulsory, each carrying 1 mark. Darken the circle with black/blue ball pen against the correct option on OMR Sheet provided to you. Do not use Whitener/ Liquid/Nail on OMR Sheet, otherwise, the result will be treated as invalid.
6. In Section – B, there are Non-objective type questions. There are 18 Short answer type questions, out of which any 10 questions are to be answered. Each question carries 2 marks. Apart from this, there are 6 Long answer type questions, out of which any 3 of them are to be answered. Each question carries 5 marks.
7. Use of any electronic device is prohibited.

Objective Type Questions

Question No. 1 to 35 has four options provided out of which only one is correct. You have to mark, your selected option, on the OMR-Sheet. Each question carries 1 (one) mark. (35 × 1 = 35)

Question 1.
Is it necessary to give due consideration on internal resources before initiating a particular decision?
(a) Yes, it is necessary
(b) No, not necessary
(c) Necessary for External Resources
(d) None of the above
Answer:
(a) Yes, it is necessary

Question 2.
Which of the following is a factor affecting the identification of business opportunities?
(a) The volume of Internal demand
(b) Created opportunity
(c) Existing opportunity in the Environment
(d) None of the above
Answer:
(a) The volume of Internal demand

Question 3.
Learning processes involves.
(a) Drive
(b) Cue
(c) Response
(d) Drive, cue, and response
Answer:
(d) Drive, cue, and response

Question 4.
Subsidy is:
(a) Concession
(b) Discount
(c) Repayment
(d) None of these
Answer:
(c) Repayment

Question 5.
The business regulatory framework is concerned with what.
(a) Direction of Business
(b) Volume of business
(c) Regulation
(d) None of the above
Answer:
(c) Regulation

Question 6.
Do economic policies determine?
(a) Direction of Business
(b) Volume of Business
(c) Direction & Volume of Business
(d) None of these
Answer:
(c) Direction & Volume of Business

Question 7.
Short-term forecast involves a period of how many months?
(a) Twelve months
(b) Twenty four months
(c) Eighteen months
(d) Thirty-six months
Answer:
(a) Twelve months

Question 8.
Demand forecasting is termed as what out of the following?
(a) Marketing
(b) market demand
(c) demand and supply
(d) all of the above
Answer:
(b) market demand

Question 9.
Which of the following factors is to be considered while selecting a product or service?
(a) Competition
(b) Cost of production
(c) Profit possibility
(d) all of the above
Answer:
(b) Cost of production

Question 10.
Out of the following, what is essential: to study in the feasibility study?
(a) Cost
(b) Prince
(c) Operation
(d) All of the above
Answer:
(d) All of the above

Question 11.
Market demand is known as
(a) Demand forecasting
(b) Real demand
(c) Supply
(d) None of those
Answer:
(a) Demand forecasting

Question 12.
What creates imperfection in the market which ultimately increases the volumes of sales and profit?
(a) Innovation
(b) Promotion
(c) Marketing
(d) None of the above
Answer:
(a) Innovation

Question 13.
How will you formulate a general plan of Business?
(a) By production planning
(b) By cost planning
(c) By financial planning
(d) By doing all the above
Answer:
(d) By doing all the above

Question 14.
Which of the following is a problem connected with Business?
(a) Profit
(b) Money
(c) Sales
(d) Risk management
Answer:
(d) Risk management

Question 15.
On which out of the following the formulating of the general plan of a business depends.
(a) Project report
(b) Plant & production planning
(c) Marketing planning
(d) Financial planning
Answer:
(d) Financial planning

Question 16.
Lack of standardisation of the equipment is due to
(a) Internal constraints
(b) External constraints
(c) Government Barriers
(d) Regulatory Barriers
Answer:
(b) External constraints

Question 17.
The project cycle is not concerned with the following
(a) Pre-investment stage
(b) Constructive stage
(c) Normalisation stage
(d) Stabilisation stage
Answer:
(d) Stabilisation stage

Question 18.
Modernisation improves.
(a) Products
(b) Production
(c) Processes
(d) Capacity
Answer:
(d) Capacity

Question 19.
The gestation period is concerned with.
(a) Idea creation period
(b) Incubation period
(c) Implementation period
(d) Commercialisation period
Answer:
(c) Implementation period

Question 20.
What is required for fixed capital and working capital of any enterprise?
(a) Finance
(b) Marketing
(c) Planning
(d) None of the above
Answer:
(a) Finance

Question 21.
The term “fund” as used in fund flow analysis means
(a) Cash only
(b) Current Assets
(c) Current liabilities
(d) Excess of current Assets over current liabilities
Answer:
(d) Excess of current Assets over current liabilities

Question 22.
What affects the purchase of plant will have working capital?
(a) Decrease
(b) Increase
(c) No effect
(d) None of the above
Answer:
(a) Decrease

Question 23.
B.E.P. = ________
(a) \(\frac { FixedCost }{ \frac { P }{ V } ratio }\)
(b) \(\frac { FixedCost }{ Contribution } \times 100\)
(c) \(\frac { \frac { P }{ V } ratio }{ FixedCost }\)
(d) None of these
Answer:
(a) \(\frac { FixedCost }{ \frac { P }{ V } ratio }\)

Question 24.
P/V ratio = ________
(a) \(\frac { Contribution }{ Sales } \times 100\)
(b) \(\frac { Sales }{ Contribution } \times 100\)
(c) \(\frac { Contribution }{ Sales }\)
(d) None of these
Answer:
(a) \(\frac { Contribution }{ Sales } \times 100\)

Question 25.
Risk Capital Foundation was established in
(a) 1970
(b) 1975
(c) 1986
(d) 1988
Answer:
(b) 1975

Question 26.
Technological Development and Infrastructure Corporation of India was established in the year
(a) 1975
(b) 1986
(c) 1988
(d) 1990
Answer:
(c) 1988

Question 27.
What is management?
(a) Science
(b) Art
(c) Art and Science both
(d) None of these
Answer:
(c) Art and Science both

Question 28.
The foremost need for development in a country is of
(a) Physical Resources
(b) Economic Resources
(c) Efficient management
(d) None of these
Answer:
(b) Economic Resources

Question 29.
The present production system in fact is
(a) Direct production
(b) Indirect production
(c) Primary
(d) Secondary
Answer:
(b) Indirect production

Question 30.
Out of the following which is the method of quality control?
(a) Inspection method
(b) The statistical quality central method
(c) Both “A” and “B” above
(d) None of these
Answer:
(c) Both “A” and “B” above

Question 31.
Out of the following which is the method of production?
(a) The direct method of production
(b) The indirect method of production
(c) Both “A” and “B” above
(d) None of the above
Answer:
(c) Both “A” and “B” above

Question 32.
Marketing Expenditure is a burden
(a) On Industry
(b) On businessmen
(c) On consumers
(d) All of these
Answer:
(c) On consumers

Question 33.
The characteristics of a good brand are
(a) Short name
(b) Memorable
(c) Attractive
(d) All of these
Answer:
(d) All of these

Question 34.
The maximum wide scope is of
(a) Brand
(b) Labelling
(c) Packaging
(d) Trademark
Answer:
(a) Brand

Question 35.
Brand indicates
(a) Symbol
(b) Design
(c) Name
(d) All of these
Answer:
(d) All of these

Short Answer Type Questions

Question No. 1 to 18 are short answer type. Answer any 10 questions. Each question carries 2 marks. (10 × 2 = 20)

Question 1.
What is the relationship between opportunity and entrepreneur?
Answer:
The most important exception is the literature in management and organization theory on opportunity discovery or opportunity identification, or what Shane (2003) calls the “individual-opportunity nexus.” Opportunity identification involves not only technical skills like financial analysis and market research, but also less tangible forms of creativity, team building, problem-solving, and leadership. Entrepreneurship is an activity that involves the discovery, evaluation, and exploitation of opportunities to introduce new goods and services, ways of organizing, markets, process, and raw materials through organizing efforts.

Question 2.
Give any three objectives of environment scanning.
Answer:
The following is the objective of Environmental scanning:

• Identification of strength
• Identification of opportunities
• Identification of weakness
• Identification of threat.

Question 3.
What is the feasibility study?
Answer:
A feasibility study is an analysis of how successfully a project can be completed, accounting for factors that affect it such as economic, technological, legal and scheduling-factors.

Question 4.
Explain any two steps in the Execution of setting up an enterprise.
Answer:
An entrepreneur has to take the following steps in order to set up an enterprise.

• Selection of line of business: The entrepreneur has to decide the type of business in terms of manufacturing trading or service, then he has to select the types of goods and services to be will produce and distribute.
• Size of the Unit: Decision regarding the size of the unit of very important. The optimum size is one at which the average cost per unit is minimum.

Question 5.
Mention any three features of planning.
Answer:
Three features of planning are the following:

• Planning is a primary function of management.
• Planning contributes to the objective.
• Planning is forward-looking.

Question 6.
What are the objectives of project appraisal?
Answer:
Following are the objective of Project Appraisal:

• To extract relevant information for determining the success or failure of a project.
• To apply standard yardsticks for determining the rate of success or failure of a project.
• To determine the expected costs and benefits of the projects.
• To arrive at specific conclusions regarding the project.

Question 7.
What is fixed capital?
Answer:
Fixed capital is also known as fixed assets which refers to that part of the capital which is invested in fixed assets viz., land, building, machinery, furniture and equipment, etc. The objective of purchasing then is to earn income from them on a long-term basis. These assets remain involved for a long time, thus, called fixed assets.

Question 8.
Define the ratio.
Answer:
Ratios are useful tools that help companies and investors analyze and compare relationships between different pieces of financial information across an individual company’s history, an industry, or an entire business sector. ‘

Question 9.
What is the profit-volume ratio?
Answer:
The profit volume (PV) Ratio is the ratio of contribution over sales. It measures the profitability of the firm and is one of the important ratios for computing profitability.

Question 10.
What are the sources to mobilise financial resources?
Answer:
Following are the sources of stabilising financial resources:

• Loan from Banks
• Bank overdraft
• Cash credit
• Short term Loan
• Commercial paper/Bill
• Discounting of Bills Receivables
• Trade credit, etc.

Question 11.
State the characteristics of fixed capital?
Answer:
Following are the characteristics of fixed capital:

• Fixed capital is capital invested in fixed Assets
• Fixed capital is required for promoting business and its ancillary activities
• Fixed capital is used to acquire fixed assets These assets have low Liquidity because they are not easily saleable
• Fixed capital has a long-lasting existence
• Primary sources of fixed capital are shares. Debentures and long-term loans
• Fixed capital is used to meet the long-term need of the business some of which like amalgamation, merger
• etc.
• Fixed capital is a source of wealth
• Fixed capital improves financial analysis
• It provides long-term business stability.

Question 12.
What is the importance of finance in business?
Answer:
The goal of any finance function is to achieve three benefits: Business Support service, lowest costs and effective control of the environment, money is the lifeblood of a business and finance is the nerve centre. Finance is required to promote or create a business gain assets, develop products, run market surveys advertise. The conventional view of finance focuses or being reactive, efficient, quantitative and risk-averse. Now innovative views focus on being vision-oriented, opportunity and growth-focused, intuitive and risk-taking.

Question 13.
What is the production design? Discuss its phases.
Answer:
Product design process: The set of strategic and tactical activities, from idea generation to commercialization, used to create product design, in a systematic approach, product designers conceptualize and evaluate ideas, turning them into tangible inventions and products. The product designer’s role is to combine art, science, and technology to create new products that people can use. Their evolving role has been facilitated by digital tools that now allow designers to communicate visualize, analyse and actually produce tangible ideas in a way that would have taken greater manpower in the part.
Generally, the following points will be considered while preparing product design:

• Standardisation
• Reliability
• Reproducibility
• Product simplification
• Product price
• Maintainability
• Sustainability
• Servicing
• Consumer Quality

Question 14.
Give any three objectives of the project report.
Answer:
Following are the three objectives of project Report.

• To evaluation of investment opportunity.
• It is necessary to present a report for taking financial help.
• The project report is a systematical point of view for making a decision about investment.

Question 15.
What do you mean by the cycle of working capital?
Answer:
Availability of enough working capital is indicative of liquidity of business and capacity to make prompts payment. Working capital is needed for making payment of day to day expenditure for meeting current liabilities and for availing benefit of cash discount.

Question 16.
What is the marketing mix?
Answer:
Marketing mix implies a combination of all marking elements or ingredients so that the objective of the enterprise may be realised. The marketing mix is the appointment of effort the combination the designing and the integration of the elements of marketing into a programme or mix which on the basis of the marketing forces will best achieve the objectives of an enterprise at a given time.

Question 17.
Define cost.
Answer:
I.C.M.A London has defined the term ‘cost’ as a noun as well as a verb. As a noun, it means “the amount of expenditure (actual or nominal) incurred on or attributable to a specified thing or activity.” As a verb, it means to ascertain the cost of a specified thing or activity. The specific thing or activity may be a product, job, services, process or any activity. Thus, the cost can be termed as the number of resources given up in exchange for some goods or services.

Question 18.
What are the opportunity cost and joint cost?
Answer:
Opportunity cost: The opportunity cost of goods or services is measured in terms of revenue which could have been earned by employing that goods or services in some other alternatives use.

Joint cost: When two or more than two products are being produced. Some separate cost has occurred for a separate product which called separate cost but some type of expenses cost occurred the same for all types of products which is called joint cost.

Long Answer Type Questions

Question No. 19 to 24 are long answer type. Answer any 3 questions. Each question carries 5 marks. (3 × 5 = 15)

Question 19.
What do you mean by product and product mix? What is the product dimension?
Answer:
Meaning of Product: A product is an item offered for sale. A product can be a service or an item. It can be physical or in virtual or cyber form. Every product is made at a cost and each is sold at price. The price that can be charged depends on the market, the quality, the marketing and segment that is targeted. The product needs to be functionally able to do what it is supposed to, and do it with good quality, users and potential users must know why they need to use it, what benefits they can derive from it, and what it does difference it does to their lives.

Meaning of Product Mix: Products refers to anything which is offered to the public for sale. It may be a physical object, service or an idea, Product mix deals with decisions concerning varieties quality features, packaging, size, brand guarantee and services to be offered in respect of the firm’s product.
Dimensions of Products:

• Product line
• Product size
• Product output
• Product width
• Product quality and standard
• Product Brand
• Product Depth
• Product Labelling and Trademark
• Product packaging
• Product Designs.

Question 20.
What is meant by Brand? Explain the characteristics of a good brand.
Answer:
Meaning of Brand: A brand is a name, term, sign, symbol, or some combinations used to identify the products of one firm and to differentiate them from competitive offerings. A brand or trademark is an integral part of the symbol appearing on the product. A buyer identifies the product with the brand name and the seller gets a chance to earn goodwill in the market. According to the American Marketing Association. “A brand name is that part of the brand consisting of words or letters that comprise a used to identify and distinguish the firm’s offerings from those of competitors.”

The brand name gives the product a distinguishing mark which differentiates it from the products of the competing companies. For the buyers as well as sellers, the marketing process becomes more easily with the brand name. The brand mark s a symbol, design, or another element of a brand that can not be .poken. It could be recognised by sight only. For example, the symbol of ‘Maharaja’ of Air India, the inscribed polo layer on Ralph Lauren Polo Shirts, etc.

Branding is the management process by which a product is branded. It is a general term covering various activities such as giving a brand name to a product, designing a brand mark, and establishing and popularising it. Characteristics of Brand: A good brand name is helpful for advertising and publicity in the market. Name of the brand must be carefully selected. Even multinational marketing firms face a particularly acute problem in selecting brand names. A very good brand name in one country may prove disastrous in another.

However, the following are the essential characteristics of a good brand name:
Easy to Pronounce: The brand name should be simple, short and easy to pronounce for people of different cultures and for illiterate persons. Sometimes, people can not pronounce certain words correctly and then they feel hesitant to ask for that product e.g., Crompton, Raymond, Liberty, Woodland etc.

Easy to Remember: The brand which is easy to pronounce are also to remember. These products are easy to advertise.

Right Connotation: A brand should itself suggest something about the product-its use, quality, nature, purpose, performance or action, whenever a buyer sees or hears a brand name, some sort of image is formed in mind, e.g., Chavan Prash, Vicco Vajnardanti, Nescafe Coffee, Tiger Tea, Devdarshan Dhoop etc.
Legally Protectable: The brand name should be legally protected under the legislation. It should not contain any name based on geographical, historical or a name which is used by the general public in the general sense e.g., ghee, cola, transistor, etc. The name should be the creation of the producer like.
Nirma, Wheel in case of washing powder.
Lux, Hamam, PONDS, REXONA in case of toilet soaps. SUFFOLA, DHARA, SUN-FLOWER in case of vanaspati oil. FORHANS. PROMISE, CLOSE-PEPSODENT in case of toothpaste.
VIDEOCON, PHILIPS, SONY, ONIDA in case of TV. and VCR. GODREJ, KELVIN ATIOR, ALWYN,
VIDEOCON in case of Refrigerators etc.
Stability: Brand name should have a stable life and should not be affected by the change in fashion and style.
Uniqueness and Distinctiveness: The original name is one which is quite distinctive, which is not an imitation of others, e.g., RIN, SURF, PHILIPS, ONIDA, TATA, BATA, DCM, etc.

Question 21.
Briefly discuss the process of Planning.
Answer:
Process/Techniques/Steps of planning: Notwithstanding the size, status and nature of a business venture the process of planning is indispensable to all since its reality. However, identical planning can not be implemented in every case. Usually, business planning has to undergo the following stages:
(i) Fixation of Objectives: The first and foremost step is to define and determine the objectives of an enterprise otherwise the planning process can go haywire. The objectives may be on the long-term or short-term basis.

(ii) Collection and Analysis of Informations: First of all the objectives are defined and determined and thereafter for the realization of the objectives all the relevant information are obtained. Following an analysis of such information, the basis of planning is undertaken.

(iii) Selection of Alternative Sources: There are several ways of achieving the objectives. The evaluation of such options in terms of strategy, cost and effects need to be studied and from all the available alternatives the best one is to be followed.

(iv) Study the Limitations of Planning: planning is meant for the future. After deciding about the beautiful native its limitation should also be studied. After a review of the strategies for the realisation of the objectives, the problem hurdles in this way should also be evaluated by leaving a little space for any change.

(v) Formulation of the plan: In accordance with the objective here starts the process of planning. There need to move ahead in a sequence stepwise, after having evaluated the various aspects, a final shape is given to the future planning.

(vi) Formulation of sub-plans: With the help of the cardinal plan various sub-plans are undertaken to facilitate the achievement of the objectives. Such sub-plans are not independent entities rather they are the integral parts of the main plan.

(vii) Determining Time Limit: It becomes imperative to give a time frame to major and sub-plans. Every step of planning must be time-bound as which job is to be completed in how many days so as complete control on these activities could be ensured.

(viii) Evaluation: Planning is a perpetual phenomenon. It is not a one-time job and can never be concluded rather it warrants a consistent appraisal and it is also required to ensure compliance of actions with the planning.

Question 22.
Why time boundation is essential in planning?
Answer:
Business owners develop plans to reach their overall goals, and they usually find it useful to separate planning into phases. The different time frames of the planning process place the focus on time-sensitive aspects of the company’s structure and environment.

(i) Short Term Planning: Short term planning looks at the characteristics of the planning in the present and develops strategies for improving them, short term planning takes twelve months or less.

(ii) Medium Term planning: Medium-term planning usually for more than twelve months and fewer team 5yrs. It applies more permanents solutions to short-term problems. If there are quality issues, the medium-term response is to revise and strengthen the company’s quality control program.

(iii) Long Term Planning: Long-term planning organise for more than five years. In the long term, companies want to solve problems permanently and to reach their overall targets. Long-term planning reacts to the competitive situation of the company in its social, economic and political environment and develops strategies for adapting and influencing its position to achieve long term goals.

Question 23.
What do you mean by market assessment? What are the factors affecting market assessment?
Answer:
Market Assessment: Goods are produced and facilitate for providing services are created in anticipation of their demand the ultimate aim of these activities is that these reach these for whose these are meant. The commodities are needed for consumption and used by the ultimate consumers. The services are utilised by whose. Who was want to derive satisfaction out of them?

Factors Affecting the market assessment of follows:
(i) Satisfying customers needs: The concept of the market begins with the identification of the customer’s needs. It forces on producing goods or services commensurate with the wants of the customers. Thus it raises the standard of living of the customers.

(ii) Economic Development: Market plays an important role in raising the economic standard of a nation. It purchases and sale qualitative products of competitive rates not only for the internal consumption but also for more and more countries. On the other hand, it serves the citizens and on the other, it adds to the wealth of a nation. It tries to strengthen the foreign exchange reserves by exporting goods and services. Thus it strengthens a country on the economic front:

(iii) Accomplishing the Objectives of the sellers: Market helps in achieving the objectives of the sellers. The seller may be earning profit and public welfare. The market tends to find out what the customers want. The marketeers try to produce according to need felt of the ultimate customers. Thus the market plays an important role to achieve the two-fold objectives earning profit and satisfying customers.

(iv) Improves the standard of living: Market helps in raising the quality of life of common people and the standard of living by providing a new and improved variety of goods and services to them. It makes goods and services available at lower prices.

Question 24.
Define planning? What are its features?
Answer:
Planning: It is deciding in advance what to do how to do it, when to do it and who is to do it. It makes possible for things to occur which would not otherwise happen.
“Planning is selecting information and making assumptions regarding the future to formulate activities necessary to achieve organisational objectives.”

In words of Henri Fayol ‘Planning means to assess the future and make provision for it. The plan of action is at one and the same time the result envisaged in the line of action to be followed, the stage to go through the methods to use.
Features of Planning: The meaning of planning and its definition, as given above reveal its features, which may be stated as:
(i) The Basis function: Planning is the first function of management. It proceeds all other function viz. Organising, staffing, directing and controlling. Planning determines the objectives and course of action be followed without objectives and course of action, other functions are meaningless.

(ii) A continuity Activity: Plans need continuous review with the view to take cognisance of the nature of economics to keep an equilibrium in changing pattern of demand and supply. Involving co-ordination of different function of management and thus keep the business in perfect running condition, planning is a dynamic concept.

(iii) The activity of the cognitive domain: Planning relates to the cognitive domain. It is a domain of contemplation and thinking. Under planning, the managers think and arrive at a consensus of laying down ways and means to achieve the goal.

(iv) Efficiency increasing activity: Planning increase efficiency. Planned actions are always better than the non-planned ones. Planning establishes a system which helps in doing the job smoothly and quickly.

(v) Choice making activity: There may be different alternatives for finding a solution to a problem. Planning tends to choose the best course of action from different alternatives.

(vi) Based on forecasting: Planning follows forecasting. Forecasting is a technique of anticipating facts relating to the future. It is an intelligent guess of future. Planning is made on the basis of scientific predictions about the future.

(vii) Objective Oriented Activity: Planning gets inspiration from objectives. Koontz and O’Donnel have stated that “the purpose of every plan and all derivatives plan is to facilitate the accomplishment of enterprise purpose and objectives.”

Bihar Board 12th Accountancy Model Question Paper 3 in English Medium

Time : 3 Hours 15 Min
Full Marks: 100

Instructions for the candidates

1. Candidates are required to give their answers in their own words as far as practicable.
2. Figures in the right-hand margin indicate full marks.
3. While answering the questions, the candidate should adhere to the word limit as for as practicable.
4. 15 minutes of extra time has been allotted for the candidate to read the questions carefully.
5. This question paper has two sections: Section – A and Section – B.
6. In Section – A, there are 50 objective type questions which are compulsory, each carrying 1 mark. Darken the circle with black/blue ball pen against the correct option on OMR Sheet provided to you. Do not use Whitener/Liquid/Blade/Nail on OMR Sheet, otherwise, the result will be treated as invalid.
7. In Section – B there are Non-objective type questions. There are 25 Short answer type questions, out of which any 15 questions are to be answered. Each question carries 2 marks. Apart from this, there are 8 Long answer type questions, out of which any 4 of them are to answer. Each question carries 5 marks.
8. Use of any electronic device is prohibited.

Objective Type Questions

Question No. 1 to 50 have four options, out of which only one is correct, you have to mark the correct option on the OMR Sheet. (50 × 1 = 50)

Question 1.
Income & Expenditure Account records transaction of-
(a) Revenue nature only
(b) Capital nature only
(c) Both revenue and capital nature
(d) None of these
Answer:
(a) Revenue nature only

Question 2.
Donations received for special purposes-
(a) Should be credited to income & expenditure A/c
(b) Should be credited to separate account and shown in the balance sheet.
(c) Should be shown on the assets side
(d) None of these
Answer:
(c) Should be shown on the assets side

Question 3.
Subscription received by a school for organising annual function is treated as
(a) Capital Receipt
(b) Revenue Receipt
(c) Assets
(d) Earned Income
Answer:
(a) Capital Receipt

Question 4.
Out of the following items, which one is shown in the Receipts and Payments Account?
(a) Outstanding salary
(b) Depreciation
(c) Life Membership Fees
(d) Accrued subscription
Answer:
(d) Accrued subscription

Question 5.
The account is a summary of
(a) Income & Expenditure A/c
(b) Cash Book
(c) Balance sheet
(d) None of these
Answer:
(b) Cash Book

Question 6.
Capital fund is calculated-
(a) Income – Expenditure
(b) Assets – Liability
(c) Capital + Liability
(d) None of these
Answer:
(b) Assets – Liability

Question 7.
Subscription received in advance during the current year is
(a) An Income
(b) An Asset
(c) A Liability
(d) None of these
Answer:
(c) A Liability

Question 8.
Most transactions in non-trading concerns are-
(a) Cash
(b) Credit
(c) Cash and credit both
(d) None of these
Answer:
(a) Cash

Question 9.
If at the time of admission of a new partner, some profit & loss account balance appears in the books, it will be transferred to
(a) Profit and Loss Appropriation A/c
(b) All partners capital A/c
(c) Old partners capital A/c
(d) Revaluation A/c
Answer:
(b) All partners capital A/c

Question 10.
Assets and Liabilities are shown at their re-valued values in
(a) New balance sheet
(b) Revaluation A/c
(c) All partners capital A/c
(d) Realisation A/c
Answer:
(b) Revaluation A/c

Question 11.
If the Incoming partner brings the amount of goodwill in cash and also a balance exists in goodwill A/c, then this goodwill A/c is written off among the old partners in
(a) In new profit sharing ratio
(b) In old profit sharing ratio
(c) In sacrifice ratio
(d) In gaining ratio
Answer:
(b) In old profit sharing ratio

Question 12.
The amount of goodwill is paid by the new partner
(a) For payment of capital
(b) For sharing the profit
(c) For purchase of assets
(d) None of these
Answer:
(a) For payment of capital

Question 13.
Gaining Ratio is
(a) New Ratio – Sacrifice Ratio
(b) Old Ratio – Sacrifice Ratio
(c) New Ratio – Old Ratio
(d) Old Ratio – New Ratio
Answer:
(c) New Ratio – Old Ratio

Question 14.
On reconstitution of the firm, an increase in the value of assets will result in
(a) Gain to existing partners
(b) The loss to existing partners
(c) Neither gain nor loss to existing partners
(d) None of these
Answer:
(a) Gain to existing partners

Question 15.
Goodwill is a ______ asset
(a) Worthless
(b) Tangible
(c) Valueless
(d) Valuable
Answer:
(d) Valuable

Question 16.
Which accounts are opened when the capitals are fixed?
(a) Only capital accounts
(b) Only current accounts
(c) Liability account
(d) Capital and current A/c
Answer:
(d) Capital and current A/c

Question 17.
In the absence of a partnership deed, partners are not entitled to receive
(a) Salaries
(b) Commission
(c) Interest on capital
(d) All of these
Answer:
(c) Interest on capital

Question 18.
The relation of partners with the firm is that of-
(a) An owner
(b) An agent
(c) An owner and an agent
(d) Manager
Answer:
(a) An owner

Question 19.
Number of partners in an ordinary partnership firm maybe
(a) Maximum two
(b) Maximum ten
(c) Maximum twenty
(d) Maximum fifty
Answer:
(c) Maximum twenty

Question 20.
A preparing partnership deed is
(a) Compulsory
(b) Partly compulsory
(c) Voluntary
(d) None of these
Answer:
(a) Compulsory

Question 21.
Liability of partner is
(a) Limited
(b) Unlimited
(c) Determined by partnership Act
(d) None of these
Answer:
(b) Unlimited

Question 22.
The surrender value of an insurance policy means that value
(a) Which is received on the death of a partner.
(b) Which is received when a policy matures.
(c) Which can be received before the due date of the policy.
(d) None of the above
Answer:
(c) Which can be received before the due date of the policy.

Question 23.
On the retirement of a partner, goodwill will be credited to the capital account of
(a) Retiring partner
(b) Remaining partners
(c) All partners
(d) None of the above
Answer:
(b) Remaining partners

Question 24.
Partnership act provides that interest on the amount of capital balance left by the retiring partner be paid at
(a) 5%
(b) 6%
(c) Bank rate
(d) 8%
Answer:
(b) 6%

Question 25.
Excess of credit side over the debit side in Revaluation Account is
(a) Profit
(b) Loss
(c) Receipt
(d) Expense
Answer:
(a) Profit

Question 26.
Subject to the permission allowed, the maximum allowable discount on equity shares is
(a) 5%
(b) 10%
(c) 12%
(d) 20%
Answer:
(b) 10%

Question 27.
Amount of calls in Arrear is
(a) Added to capital
(b) Deducted from share capital
(c) Shown on the asset side
(d) Shown on the equity and liability side
Answer:
(b) Deducted from share capital

Question 28.
Forfeiture of shares results in the reduction of
(a) Paid-up capital
(b) Authorised capital
(c) Reserve capital
(d) Fixed assets
Answer:
(a) Paid-up capital

Question 29.
Discount allowed on the reissue of forfeited shares is debited to
(a) Share capital A/c
(b) Share forfeited A/c
(c) Profit & Loss A/c
(d) General reserve A/c
Answer:
(d) General reserve A/c

Question 30.
Company premium on issue of debenture is a
(a) Capital Gain
(b) Profit
(c) Revenue Receipt
(d) Asset
Answer:
(c) Revenue Receipt

Question 31.
Discount in the issue of Debentures is in the nature of
(a) Revenue Loss
(b) Capital Loss
(c) Deferred Revenue expenditure
(d) None of these
Answer:
(b) Capital Loss

Question 32.
On Liquidation of a company, the principal amount of debentures is returned
(a) First of all
(b) Last of all
(c) Before equity capital
(d) None of these
Answer:
(c) Before equity capital

Question 33.
Debenture holder receives
(a) Dividend
(b) Interest
(c) Both dividend and interest
(d) Bonus
Answer:
(b) Interest

Question 34.
According to SEBI guidelines, what percentage of the amount of debentures must be transferred to Debenture Redemption Reserve, before the commencement of redemption of debentures, in case of convertible debentures?
(a) 25%
(b) 50%
(c) 100%
(d) Zero
Answer:
(b) 50%

Question 35.
Profit on the redemption of debentures is transformed to which account?
(a) Capital Reserve Account
(b) Sinking Fund Account
(c) General Reserve Account
(d) Profit & Loss A/c
Answer:
(a) Capital Reserve Account

Question 36.
Proft on cancellation of own debenture is
(a) Revenue Profit
(b) Capital Profit
(c) Operating Profit
(d) Trading Profit
Answer:
(b) Capital Profit

Question 37.
Which of the following is correct profit or loss in case of the amount received from the sale of assets is Rs. 50,000, total assets is Rs. 60,000, total liabilities Rs. 20,000 and realisation exp. Rs.,2000?
(a) Rs. 8000 loss
(b) Rs. 12,000 loss
(c) Rs. 32,000 profit
(d) None of these
Answer:
(b) Rs. 12,000 loss

Question 38.
Sundry creditors amounted to Rs. 8000. These were paid at a discount of 5% Realisation A/c will be debited by
(a) Rs. 8000
(b) Rs. 7600
(c) Rs. 400
(d) Rs. 8400
Answer:
(c) Rs. 400

Question 39.
On dissolution of a firm, credit balance of partner’s capital account is paid to
(a) Partners
(b) Firm
(c) Wife
(d) None of these
Answer:
(a) Partners

Question 40.
On dissolution of the firm, partner’s capital A/c is closed through
(a) Realisation A/c
(b) Drawings A/c
(c) Bank A/c
(d) Loan A/c
Answer:
(c) Bank A/c

Question 41.
Which of the following is not a source of cash?
(a) purchase of fixed assets
(b) fund from operations
(c) issue of debentures
(d) sale of fixed assets
Answer:
(a) purchase of fixed assets

Question 42.
The ideal current ratio is
(a) 2 : 1
(b) 1 : 2
(c) 3 : 2
(d) 3 : 4
Answer:
(a) 2 : 1

Question 43.
The ideal debt equity ratio is
(a) 1 : 1
(b) 1 : 2
(c) 2 : 1
(d) 3 : 4
Answer:
(a) 1 : 1

Question 44.
Interpretation of financial statement includes
(a) criticism and analysis
(b) comparison and trend study
(c) drawing conclusion
(d) all of these
Answer:
(d) all of these

Question 45.
Dividends for the shareholders are
(a) payable tax amount
(b) tax-free amount
(c) interest
(d) none of these
Answer:
(d) none of these

Question 46.
Debenture holder receives
(a) dividend
(b) profit
(c) interest
(d) none of these
Answer:
(c) interest

Question 47.
Profit of cancellation of ‘Own debenture’ is transferred to
(a) profit & loss appropriation A/c
(b) debenture redemption A/c
(c) capital reserve A/c
(d) none of these
Answer:
(c) capital reserve A/c

Question 48.
The debenture is the part of
(a) share capital
(b) loan
(c) owned capital
(d) creditor
Answer:
(b) loan

Question 49.
Debenture carries interest at
(a) 12% p.a.
(b) 20% p.a.
(c) fixed rate
(d) 6% p.a.
Answer:
(c) fixed-rate

Question 50.
A company issues its shares at a premium under which Section of Indian Companies Act,1956?
(a) 78
(b) 79
(c) 80
(d) 81
Answer:
(c) fixed-rate

Non-Objective Type Questions

Short Answer Type Questions

Question No. 1 to 25 are Short answer type questions. Answer any 15 out of them. Each question carries 2 marks. (15 × 3 = 30)

Question 1.
State any three purposes for which share premium can be utilised?
Answer:
Following are the three purposes for which share premium can be utilised

• Issuing fully paid bonus shares to the members
• Writing off the preliminary expenses of Company
• In purchasing its own shares Buyback.

Question 2.
From the following information, calculate the stock turnover ratio.
Sales: Rs. 4,00,000
Average stock: Rs. 55,000
Gross Loss Ratio: 10%
Answer:
Sales = 4,00,000
Gross Loss Ratio = 10%
Average Stock = 55,000
Stock Turnover Ratio = Net sales/Avg. stock = 400000/55000 = 7.28 times

Question 3.
Prakash Industries issued Rs. 4,00,000, 9% debentures of Rs. 100 each on April 01, 2012, at a premium Of 6% redeemable at a premium of 10% on 31st March 2016. The debentures were redeemed on the due date. Pass only journal entries for the redemption of the debenture.
Answer:
In the Books of Prakash Industries.

Question 4.
Define the term DDL in RDBMS.
Answer:
A DDL is a language used to define data structure and modify data. For example, DDL commands can be used to add, remove or modify tables within a database. A data definition language has a pre-defined syntax for describing data.

Question 5.
Explain the primary key & candidate key.
Answer:
Primary key: A primary key is a column or a combination of columns that uniquely identify a record.
Candidate key: A candidate key can be any column or a combination of columns that can quality as a unique key in the database. There can be multiple candidate keys in one table. Each candidate key can quality as a primary key.

Question 6.
Explain Table, Record & Attributes in RDBMS.
Answer:

• Table: A table is a collection of data elements organised in terms of rows and columns.
• Records: Record in a table represents a set of related data.
• Attributes: The term “Attribute” is also used to represent a column. For example, in the Employee table, Name is a column that represents the names of the employee.

Question 7.
What is the chart in MS-Excel? Explain its importance.
Answer:
A chart is a powerful tool that allows you to visually display data in a variety of different chart formats such as Bar, Column, Pie, Line, Area, Doughnut. Scatter, Surface or Radar charts with Excel, it is easy to create a chart.
Following are the importance of chart:

• Visualization: Excel charts allow spreadsheet administrators to create visualizations of data sets.
• Automation: The Excel application automates the process of generating charts from existing data sets.
• Customisation: The chart functions in excel users to strike a balance between automation and customization.
• Integration: If a business or other organisation is using spreadsheet data managed within excel, using the chart function within excel aids integration of the data.

Question 8.
Mention any four provisions of the Partnership Act, in the absence of partnership deed.
Answer:
Following are the four provisions of the partnership Act, in the absence of partnership deed:

• Salary and commission
• Sharing of profits
• Interest on Capital
• Interest on Drawing

Question 9.
X and Y are partners. X’s capital is Rs. 10,000 and Y’s capital is Rs. 6,000. Interest is payable @ 6% p.a. on capital. Y is entitled to a salary of Rs. 200 per month. Profit for the current year is Rs. 8,000 before interest and salary to Y. Divide the profit between X and Y.
Answer:
Profit and Loss Appropriation Account.

Question 10.
What options are available to a company for allotment of debentures in case of over-subscription?
Answer:
In case of oversubscription following options available to a company:

• The excess application money on over applied debentures is refunded to the applicants
• Excess applications may be retained for adjustments towards allotment and call money. In such a case, applicants get pro-rata allotment
• Some applications may be rejected outright and applications money on such applications is returned.

Question 11.
Calculate the operating ratio from the following data:
Sale: Rs. 6,40,000
Sales Return: Rs. 40,000
Cost of goods sold: Rs. 4,60,000
Operating expense: Rs. 40,000
Answer:
Calculation of operating Ratio:

where, Net Sales = Sales – Return = 640,000 – 40,000 = 600,000

Question 12.
A company took a loan of Rs. 2,00,000 from a Bank and placed with the Bank debentures for Rs. 2,50,000 as collateral securities. Show how they will appear in the company’s Balance Sheet.
Answer:
Balance Sheet

Question 13.
The Current Assets of a company are Rs. 15,00,000. Its Current ratio is 3 : 1 and Liquid ratio is 1.25 : 1. Calculate the amount of Current Liabilities, Liquid Assets and Inventory.
Answer:

Quick (liquid) Assets = (500,000 × 1.25) = 625,000
Inventory = Current Assets – QuickAssets = 1500,000 – 625,000 = 875,000

Question 14.
Explain absolute cell references in Excel.
Answer:
An absolute reference is designed in a formula by the addition of a dollar sign (&). It can precede the column reference, the row reference, or both.

Question 15.
Define RDBMS.
Answer:
A rational database management system (RDBMS) is a program that lets you create an update, and administer a relational database.

Question 16.
Explain the functions of SQL command in the following:
Alter & Update.
Answer:
The SQL ‘ALTER’ table command is used to add, delete or modify columns in an existing table.
The SQL ‘UPDATE’ command can update records for single table only.

Question 17.
Define types of SQL (DML & DCL).
Answer:
DML: Data manipulation language (DML) is used to retrieve, store, modify, delete, insert and update data in the database.
DCLA: data control language (DCL) is a syntax similar to a computer programming language used to control access to data stored in a database.

Question 18.
Explain Database design.
Answer:
Database design is the process of producing a detailed data model of a database. This data model contains all the needed logical and physical design choices and physical storage parameters needed to generate a design in a data definition language which can then be used to create a database. A fully attributed data model contains detailed attributes for each entity. The term data Dase design can be used to describe many different parts of the design of an overall database system.

Question 19.
Explain Schema & Subschema.
Answer:
Schema: 4 scheme is the design or layout of a database management system. It will often have a list of units or entities that feature in the database and describe the relationships between them. A schema often remains unchanged despite the volatile nature of the database.
Sub-schema: A sub-schema is. the best described as the way that the data in a DBMS appears when viewed by an application or a user.

Question 20.
Explain the financial function NPV ( ) in Excel with example.
Answer:
In finance Net present value (NDU) is defined as the sum of the present values of incoming and outgoing cash flows over a period of time.

Question 21.
Describe the pivot table in Excel, under ‘what-if analysis tool.
Answer:
By using ‘what-if analysis tools in Excel we can use several different sets of value in one or more formulas to explore all the various results.

Question 22.
Describe the processes of sorting in Excel.
Answer:
Excel provides a tool for sorting the given data according to multiple fields, you can sort your data on up to 64 different fields. The field may be Name, address, number, grades or any other field.

Question 23.
Write appropriate SQL commands to create an Employ table with required columns.
Answer:
The SQL create table statement is used to create a table to store data. Integrity constraints like primary key, unique key, a foreign key can be defined for columns while creating the employee table. The integrity constraints can be defined at the column level or table level.
Table Name i.e. column-1, column-2
Data type i.e. char, data, No, etc.

Question 24.
State four features of Income and Expenditure Account.
Answer:
Following are the Four features of Income and Expenditure A/c:

• It is a Nominal account.
• It is prepared from the Receipts and payments Account and other relevant information.
• Items are capital nature are not shown in this account.
• It shows the income and expenditure of the current year only on an accrual basis.

Question 25.
Distinguish between Fixed capital and fluctuating capital.
Answer:
Following are the differences between Fixed and Fluctuating capital A/c.

Long Answer Type Questions

Question No. 26 to 33 are long answer type questions. Answer any 4 of them. Each question carries 5 marks. (4 × 5 = 20)

Question 26.
How would you calculate the amount payable to the retiring partner?
Answer:
Considering the following point, we can calculate the amount payable to the retiring partner.
(I) Entire amount co be paid in cash.
(i) If fund available:
Journal Entry:
Retiring partner’s capital A/c -Dr.
To Cash A/c
(ii) If the loan is taken from the bank:
(a) Bank or cash A/c -Dr.
To Bank loan A/c
(b) Retiring partner’s capital A/c -Dr.
To Bank or Cash A/c

(II) By transferring capital Balance into Retiring partner’s loan Account:
Journal Entry:
Retiring Partner’s Capital A/c -Dr.
To Retiring Partner’s Loan A/c

(III) Payment partly in cash and partly by transferring to loan A/c.
Journal Entry:
Retiring Partner’s Capital A/c -Dr.
To Cash A/c
To Retiring Partner’s Loan A/c

(IV) Payment of Retiring partner’s loan in Instalments.
Journal Entry:
(a) Interest A/c -Dr.
To Retiring Partner’s Loan A/c
(b) Retiring Partner’s Loan A/c -Dr.
To Cash or Bank A/c
(c) Profit & Loss A/c -Dr.
To Interest A/c

Question 27.
A, B arid C were partners in firm sharing profits in the ratio of 4 : 3 : 3. On 1.4.2013 they decided to dissolve the firm. On that date, A’s is capital was Rs. 1,25,000, B’s is capital was Rs. 45,000 and C’s capital was Rs. 15,000 (Dr.). The creditors amounted to Rs. 23,150 and cash in hand were Rs. 4,520. The assets realised Rs. 1,44,910 and the expenses of dissolution were Rs. 1,860. Prepare Realisation Account.
Answer:
The balance sheet on the date of dissolution is not given in the question. Hence Balance sheet on the date i.e. 1.09.2013 shall be prepared to ascertain the value of assets.

Question 28.
On 1st April 2013, Golu Ltd. was the holder of 500 shares of Rs. 10 each. He has paid Rs. 4 per share. At a meeting of the directors held on that date his shares were forfeited for non-payment of the first & final calls of Rs. 2 and Rs. 4 per share respectively. On 1st May 2013, these shares were re-issued fully paid to Maganlal for Rs. 4,500. Give Journal entries in the books of the company.
Answer:

Question 29.
Satyam Ltd. issued 15,000 debentures of Rs. 10 each payable as follows: Rs. 2 on the application, Rs. 3 on the allotment, Rs. 5 on first & final calls. All the debentures were applied for and allotted. All money due was received, pass necessary journal entries.
Answer:

Question 30.
Journalise the following transactions for issue of debentures
(a) A debenture issued at Rs. 95 and redeemed at Rs. 100
(b) A debenture issued at Rs. 95 and will be redeemed at Rs. 105.
(c) A debenture issued at Rs. 100 and will be redeemed at Rs. 105.
Answer:

Question 31.
Calculate cash flow from operating activities from the following balances:

Answer:

Question 32.
From the following Balance Sheets of Goodluck Ltd. prepare cash flow statement according to Revised Accounting Standard 3 by the indirect method:

Answer:

Bihar Board Class 10 Science Solutions Chapter 12 Electricity

Bihar Board Class 10 Science Chapter 12 Electricity InText Questions and Answers

In-text Questions (Page 200)

Question 1.
What does an electric circuit mean?
Answer:
A continuous conducting path consisting of wires and other resistances (like electric bulb, etc.) and a switch, between the two terminals of a cell or battery, along which an electric current flows, is called a circuit.

Free Median Calculator – find the Median of a data set step-by-step.

Question 2.
Define the unit of current.
Answer:
The SI unit of electric current is ampere (which is denoted by the letter A). When 1 coulomb of charge flows through any cross-section of a conductor in 1 second, the current flowing through it is said to be 1 ampere.

Question 3.
Calculate the number of electrons constituting one coulomb of charge.
Answer:
The charge on an electron, e = 1.6 × 10^-19 c. No. of electrons constituting 1 coulomb is given by

In-text Questions (Page 202)

Question 1.
Name a device that helps to maintain a potential difference across a conductor.
Answer:
An electrical cell (or a battery).

Question 2.
What is mean by saying that the potential difference between two points is 1 V?
Answer:
The potential difference between two points is said to be 1 volt (1 V) if 1 joule of work is done in moving 1 coulomb of electric charge from one point to the other.

Question 3.
How much energy is given to each coulomb of charge passing through a 6 V battery?
Answer:
W = QV = 1C × 6V = 6J

In-text Questions (Page 209)

Question 1.
On what factors does the resistance of a conductor depend?
Answer:
The electrical resistance of a conductor (or a wire) depends on the following factors:

• length of the conductor,
• area of cross-section of the conductor (or thickness of the conductor),
• nature of the material of the conductor, and
• temperature of the conductor.

Question 2.
Will current flow more easily through a thick wire or a thin wire of the same material, when connected to the same source? Why?
Answer:
The current will flow more easily through a thick wire than through a thin wire of the same material when connected to the same source (like a battery). This is due to the fact that the resistance of a wire is inversely proportional to the square of its diameter. A thick wire has greater diameter and hence lesser resistance making the current to flow through it more easily. On the other hand, a thin wire has smaller diameter and hence greater resistance to the flow of current through it.

Question 3.
Let the resistance of an electrical component remain constant while the potential difference across the two ends of the component decreases to half of its former value. What change will occur in the current through it?
Answer:
The current through the component will also decrease to half of its former value.

Question 4.
Why are coils of electric toasters and electric irons made of an alloy rather than a pure metal?
Answer:
The coils (or heating elements) of toasters and electric irons are made of an alloy rather than a pure metal because:

• the resistivity of an alloy is much higher than that of a pure metal, and
• an alloy does not undergo oxidation (or burn) easily even at high temperature, when it is red hot.

Question 5.
Use the data in Table on page 207 of this book to answer the following:
(a) Which among iron and mercury is a better conductor?
(b) Which material is the best conductor?
Answer:
(a) The electrical resistivity of iron is 10.0 × 10^-8 Ω m whereas that of mercury is 94.0 × 10^-8 Ω m. Since the resistivity of iron is less than that of mercury, therefore, iron is a better conductor than mercury.
(b) Silver metal has the lowest electrical resistivity (1.60 × 10^-8 Ω m), therefore, silver metal is the best conductor of electricity.

In-text Questions (Page 213)

Question 1.
Draw a schematic diagram of a circuit consisting of a battery of three cells of 2 V each, a 5 Ω resistor, an 8 Ω resistor, and a 12 Ω, resistor, and a plug key, all connected in series.
Answer:
A schematic diagram of a circuit consisting of a battery of three 2V cells, a 5Ω resistor, an 8Ω resistor and a 12Ω resistor and a plug key, K; all connected in series, is shown in figure given below.

Question 2.
Redraw the circuit of Question 1 putting an ammeter to measure the current through the resistors and a voltmeter to measure the potential difference across the 12 Ω resistor. What would be the reading in the ammeter and the voltmeter?
Answer:
The circuit diagram of question 1 with an ammeter and voltmeter V across the 12 Ω resistor is shown in figure given below.

Since three resistance are in series.
Total resistance of circuit, R = 5Ω + 8Ω + 12Ω = 25Ω

Potential difference across 12 Ω resistor i.e. V = current × resistance = 0.24 × 12 = 2.88V
Reading of ammeter is 0.24 A and reading of voltmeter is 2.88 V.

In-text Questions (Page 216)

Question 1.
Judge the equivalent resistance when the following are connected in parallel:
(a) 1 Ω and 10⁶ Ω
(b) 1 Ω, 10³ Ω and 10⁶ Ω
Answer:
(a) The equivalent resistance of two resistances 1 Ω and 10⁶ Ω connected in parallel will be less than 1 Ω. This is because when a number of resistances are connected in parallel, then their equivalent resistance is less than the smallest individual resistance (which is 1 Ω in this case).
(b) The equivalent resistance of three resistances 1 Ω,10³ Ω and 10⁶ Ω connected in parallel will be less than 1 Ω.

Question 2.
An electric lamp of 100 Ω, a toaster of resistance 50 Ω, and a water filter of resistance 500 Ω are connected in parallel to a 220 V source. What is the resistance of an electric iron connected to the same source that takes as much current as all three appliances, and what is the current through it?
Answer:
The combined resistance R of three resistors (or electrical devices) R₁, R₂ and R₃, connected in parallel is given by the formula:
\(\frac{1}{R}=\frac{1}{R_{1}}+\frac{1}{R_{2}}+\frac{1}{R_{3}}\)
Here, Resistance of electric lamp, R₁ = 100 Ω
Resistance of toaster, R₂ = 50 Ω
and, Resistance of water filter, R₃ = 500 Ω
Putting these values of R₁, R₂ and R₃ in the above formula, we get:

Thus, the resistance of electric iron which takes the same current as drawn by all the three appliances will be 31.25 Ω.
Now, Potential difference, V = 220 V
Current, I = ? (To be calculated)
and, Resistance, R = 31.25 Ω (Calculated above)

Thus, the current passing through the electric iron is 7.04 amperes.

Question 3.
What are the advantages of connecting electrical devices in parallel with the battery instead of connecting them in series?
Answer:
The advantages of connecting electrical devices in parallel are the following:
(i) In parallel circuits, if one electrical appliance stops working due to some defect, even then all other appliances keep working normally. On the other hand, in a series circuit, if one electrical appliance stops working due to some defect, then all the other appliances also stop working (because the whole circuit is broken).

(ii) In parallel circuits, each electrical appliance has its own switch due to which it can be turned on or off independently, without affecting the other appliances. In a series circuit, all the electrical appliances have only one switch due to which they cannot be turned on or off independently.

(iii) In parallel circuits, each electrical appliance gets the same voltage as that of the battery due to which all the appliances work properly. In a series circuit, the appliances do not get the same voltage as that of the battery because the voltage is shared by all the appliances.

(iv) In the parallel connection of electrical appliances, the overall resistance of the circuit is reduced due to which the current from the battery is high and hence each electrical appliance can draw the required amount of current. In the series connection of electrical appliances, the overall resistance of the circuit cannot draw sufficient current for their proper working.

Question 4.
How can three resistors of resistances 2 Ω, 3 Ω, and 6 Ω be connected to give a total resistance of (a) 4 Ω, and (b) 1 Ω ?
(a) In order to obtain a total resistance 4 Ω from three resistors of 2 Ω, 3 Ω and 6 Ω:
(i) First connect the two resistors of 3 Ω and 6 Ω in parallel to get a total resistance of 2 Ω. This is because in parallel combination:

(ii) Then the parallel combination of 3 Ω and 6 Ω resistors (which is equivalent to 2 Ω resistance) is connected in series with the remaining 2 Ω resistor to get a total resistance of 4 Ω. This is because in series combination:
R = R₁ + R₂
R = 2 + 2
R = 4Ω
The arrangement of three resistors of 2 Ω, 3 Ω and 6 Ω which gives a total resistance of 4 Ω can now be represented as follows:

Thus, we can obtain a total resistance of 4 Ω by connecting a parallel combination of 3 Ω and 6 Ω resistors in series with 2 Ω resistor.

(b) In order to obtain a total resistance of 1 Ω from the three resistors of 2 Ω, 3 Ω and 6 Ω, all the three resistors should be connected in parallel. This is because in parallel combination:

Question 5.
What is (a) the highest, and (b) the lowest, total resistance that can be secured by the combination of four coils of resistance 4 Ω, 8 Ω,12 Ω and 24 Ω ?
Answer:
(a) The highest resistance can be secured (or obtained) by connecting all the four coils in series. In this case:
R = R₁ + R₂ + R₃ + R₄
R = 4 + 8 + 12 + 24
R = 48 Ω
Thus, the highest resistance which can be secured is 48 ohms.

(b) The lowest resistance can be secured by connecting all the four coils in parallel. In this case:

Thus, the lowest resistance which can be secured is 2 ohms.

In-text Questions (Page 218)

Question 1.
Why does the cord of an electric heater not glow while the heating element does?
Answer:
The heating element of an electric heater is made of an alloy (such as nichrome) which has high resistance whereas the cord is made of copper metal which has very, very low resistance. The heating element glows because it becomes red-hot due to the large amount of heat produced on passing current (because of its high resistance). On the other hand, the connecting cord of the electric heater made of copper does not glow because negligible heat is produced in it by passing the same current (due to its extremely low resistance).

Question 2.
Compute the heat generated while transferring 96000 coulomb of charge in one hour through a potential difference of 50 V.
Answer:
First of all we will calculate the current (I) by using the given values of charge (Q) and time (t). We know that:
Current, I = \(\frac{\mathrm{Q}}{t}=\frac{9600 \mathrm{C}}{1 \mathrm{~h}}=\frac{96000 \mathrm{C}}{60 \times 60 \mathrm{~s}}\)
or, I = 26.67 A …………(1)
We will now calculate the resistance using Ohm’s Law
Resistance, R = \(\frac{V}{I}=\frac{50 \mathrm{~V}}{26.67 \mathrm{~A}}\)
or R = 1.87 Ω …….(2)
and, Time, t = 1h = 60 × 60s = 3600 s ……(3)
Heat generated, H = I² × R × t = (26.67)² × 1.87 × 3600 J = 4788397 J = 4.79 × 10⁶ J or 4.8 × 10⁶ J
Thus, the heat generated is 4.8 × 10⁶ joules.

Question 3.
An electric iron of resistance 20 Ω takes a current of 5 A. Calculate the heat developed in 30 s.
Answer:
Here, Current, I = 5 A
Resistance, R = 20 Ω
and, Time, t = 30 s
Now, Heat produced, H = I² × R × t ⇒ H = (5)² × 20 × 30
H = 25 × 20 × 30 ⇒ H = 15000 J
Thus, the heat developed is 15000 joules.

In-text Questions (Page 220)

Question 1.
What determines the rate at which energy is delivered by a current?
Answer:
Electric power of the appliance.

Question 2.
An electric motor takes 5 A from a 220 V line. Determine the power of the motor and the energy consumed in 2 h.
Answer:
Here, Voltage, V = 220 V and, Current, I = 5 A
Now, Power, P = V × I
So, P = 220 × 5 W
∴ P = 1100 W
Thus, the power of the motor is 1100 watts.
Now, Power, P = 1100 W (Calculated above)
Time, t = 2h = 2 × 60 × 60 s = 7200 s
So, Energy, E = P × t
E = 1100 × 7200 J
E = 7.92 × 10⁶ J
Thus, the energy consumed is 7.92 × 10⁶ joules.

Bihar Board Class 10 Science Chapter 12 Electricity Textbook Questions and Answers

Question 1.
A piece of wire of resistance R is cut into five equal parts. These parts are then connected in parallel. If the equivalent resistance of this combination is R’, then the ratio R/R’ is:
(a) 1/25
(b) 1/5
(c) 5
(d) 25
Answer:
After cutting the wire, resistance of each part = \(\frac{\mathrm{R}}{5}\)
Equivalent resistance when these parts connected in parallel.

Question 2.
Which of the following terms does not represent electrical power in a circuit?
(a) I²R
(b) IR²
(c) VI
(d) V²/R
Answer:
Electric power
P = VI = (IR) I = I²R = \(\left(\frac{\mathrm{V}^{2}}{\mathrm{R}^{2}}\right) \mathrm{R}=\frac{\mathrm{V}^{2}}{\mathrm{R}}\)
So, IR² does not represent electric power in circuit.

Question 3.
An electric bulb is rated 220 V and 100 W. When it is operated on 110 V, the power consumed will be
(a) 100 W
(b) 75 W
(c) 50 W
(d) 25 W
Answer:

Here, operating voltage = 110 V
P = \(\frac{(110)^{2}}{484}\) = 25 W
(d) is correct answer.

Question 4.
Two conducting wires of the same material and of equal lengths and equal diameters are first connected in series and then parallel in a circuit across the same potential difference. The ratio of heat produced in series and parallel combinations would be
(a) 1: 2
(b) 2 : 1
(c) 1 : 4
(d) 4 : 1
Answer:
Since both wires are made up of same material and all other parameters are identical,
so, resistance of both the wires is same. Let it be R. When connected in series, their equivalent resistance is given by
R_eq = R₁ + R₂ = R + R = 2R
When connected in parallel, their equivalent resistance is given by

(c) is the correct answer.

Question 5.
How is a voltmeter connected in the circuit to measure the potential difference between two points?
Answer:
A voltmeter is always connected in parallel in the circuit across the points between which the potential difference is to be determined.

Question 6.
A copper wire has diameter 0.5 mm and resistivity of 1.6 × 10^-8 Ω m. What will be the length of this wire to make its resistance 10 Ω? How much does the resistance change if the diameter is doubled?
Answer:
Given, diameter of wire, D = 0.5 mm = 0.5 × 10^-3 m
Resistivity of copper, ρ = 1.6 × 10^-8 Ω m
Resistance = 10 Ω


As R ∝ \(\frac{1}{r^{2}} \propto \frac{1}{D^{2}}\), when D doubled, resistance becomes \(\frac {1}{4}\) times.

Question 7.
The values of current I flowing in a given resistor for the corresponding values of potential difference V across the resistor are given below:

Plot a graph between V and I and calculate the resistance of that resistor.
Answer:

Taking two points A and B
A(0.5 A, 1.6 V) and B (1.0 A, 3.4 V)
Slope = \(\frac{\Delta \mathrm{V}}{\Delta \mathrm{I}}\)
Here, ΔV = 1.8 V, ΔI = 0.5 A
R = \(\frac{\Delta \mathrm{V}}{\Delta \mathrm{I}}=\frac{1.8 \mathrm{~V}}{0.5 \mathrm{~A}}\) = 3.6 Ω

Question 8.
When a 12 V battery is connected across an unknown resistor, there is a current of 2.5 mA in the circuit. Find the value of the resistance of the resistor.
Answer:
Here V = 12 V, I = 2.5 mA = 2.5 × 10^-3 A
Resistance = \(\frac{V}{I}=\frac{12 V}{2.5 \times 10^{-3} \mathrm{~A}}\) = 4800 Ω = 4.8 kΩ

Question 9.
A battery of 9 V is connected in series with resistors of 0.2 Ω, 0.3 Ω, 0.4 Ω, 0.5 Ω and 12 Ω, respectively. How much current would flow through the 12 Ω resistor?
Answer:
Equivalent resistance = 0.2 Ω + 0.3 Ω + 0.4 Ω + 0.5 Ω + 12 Ω
= 13.4 Ω
Current through circuit, I = \(\frac{\mathrm{V}}{\mathrm{R}_{e q}}=\frac{9 \mathrm{~V}}{13.4 \Omega}\) = 0.67 A
In series, the current flowing through all resistor is same. Thus, current flowing through 12 Ω resistor = 0.67 A.

Question 10.
How many 176 Ω resistors (in parallel) are required to carry 5 A on a 220 V line?
Answer:
Given, I = 5 A, V = 220 V
Resistance of the circuit, R = \(\frac{\mathrm{V}}{\mathrm{I}}=\frac{220 \mathrm{~V}}{5 \mathrm{~A}}\) = 44 Ω
Resistance of each resistor, r = 176 Ω
In case of parallel combination of identical resistors

Number of resistors required = 4

Question 11.
Show how you would connect three resistors, each of resistance 6 Ω, so that the combination has a resistance of (i) 9 Ω (ii) 4 Ω.
Answer:
1. For getting equivalent resistance R_eq = 9Ω two resistors will be connected in parallel and the third resistors will be connected in series with this parallel combination.

2. For getting equivalent resistance R_eq = 4 Ω two resistors should be connected in series. The combination of which will lead to equivalent of 12 Ω afterwards connecting this 12 Ω resistor with 6 Ω resistor in parallel, the overall equivalent resistance will be 4 Ω.

Question 12.
Several electric bulbs designed to be used on a 220 V electric supply line, are rated 10 W. How many lamps can be connected in parallel with each other across the two wires of 220 V line if the maximum allowable current is 5 A?
Answer:

Question 13.
A hot plate of an electric oven connected to a 220 V line has two resistance coils A and B, each of 24 Ω resistance, which may be used separately, in series, or in parallel. What are the currents in the three cases?
Ans. Given, potential difference = 220 V
Resistance of each coil R_A = R_B = 24 Ω
(i) When each coil A or B is connected separately, current through each coil i.e.,

(ii) When coil A and B connected in parallel equivalent resistance in the circuit

(iii) When coil A and B are connected in series equivalent resistance

Question 14.
Compare the power used in the 2 Ω resistor in each of the following circuits: (i) a 6 V battery in series with 1 Ω and 2 Ω resistors, and (ii) a 4 V battery in parallel with 12 Ω and 2 Ω resistors.
Answer:

In a parallel circuit, potential (V) across each resistor is the same and is equal to the potential applied across the circuit.
Power dissipation through 2 Ω resistor

Question 15.
Two lamps, one rated 100 W at 220 V, and the other 60 W at 220 V, are connected in parallel to electric mains supply. What current is drawn from the line if the supply voltage is 220 V?
Answer:

Question 16.
Which uses more energy, a 250 W TV set in 1 hour, or a 1200 W toaster in 10 minutes?
Answer:
Energy used by 250 W TV set in 1 hour = (250 W) (1 h) = 250 Wh
Energy consumed by 1200 W toaster in 10 min = \(\left(\frac{1}{6} h\right)\) = 1200 W × \(\frac {1}{6}\) h = 200 Wh
Energy consumed by 1200 W toaster in 10 minutes is less than energy consumed by 250 W TV set in 1 hour.
Hence energy consumed by the TV set is more.

Question 17.
An electric heater of resistance 8 Ω draws 15 A from the service mains for 2 hours. Calculate the rate at which heat is developed in the heater.
Answer:
Given, I = 15A, R = 8Ω, t = 2h
Rate at which heat is developed i.e., electric power
P = I²R = (15)² × 8 = 1800 W = 1800 J/S.

Question 18.
Explain the following:
(а) Why is the tungsten used almost exclusively for filament of electric lamps?
(b) Why are the conductors of electric heating devices, such as bread-toasters and electric irons, made of an alloy rather than a pure metal?
(c) Why is the series arrangement not used for domestic circuits?
(d) How does the resistance of a wire vary with its area of cross-section?
(e) Why are copper and aluminium wires usually employed for electricity transmission?
Answer:
(a) Tungsten has high melting point (3380°C). It does not melt and becomes very hot emitting light.
(b) The resistivity of an alloy is generally higher than that of pure metals and alloys do not oxidise readily at high temperatures.
(c) In series arrangement, if any one of the appliances fails or is switched off, all the other appliances stop working.
(d) Resistance of a wire is inversely proportional to its area of cross-sectional area (A)
R ∝ \(\frac{1}{\mathrm{~A}}\)
(e) Copper and aluminium posses low resistivity and hence low energy losses.

Bihar Board Class 10 Science Chapter 12 Electricity Textbook Activities

Activity 12.1 (NCERT Textbook Page 203-204)

Discussion and Conclusion:
The graph of V and I is a straight line passing through origin and slope of graph is equal to resistance

Activity 12.2 (NCERT Textbook Page 205)

Discussion and Conclusion:
The readings of ammeter are different for different components. This is due to the reason that resistances of all the components are different.

Activity 12.3 (NCERT Textbook Page 206)

Discussion and Conclusion:

• When the length of a wire is doubled, the resistance of the wire becomes twice as R ∝ l and current becomes half as I = \(\frac{\mathrm{V}}{\mathrm{R}}\)
• When the wire is replaced by a thicker nichrome wire, the resistance of wire decreases as R ∝ \(\frac{1}{\mathrm{~A}}\) and current increases as I = \(\frac{\mathrm{V}}{\mathrm{R}}\)
• When the nichrome wire is replaced by a copper wire of same length and cross-section, current decreases as resistivity of nichrome is greater as R ∝ p.
• Resistance of a wire depends on the resistivity of the material, length of wire and area of cross-section. R = ρ\(\frac{l}{\mathrm{~A}}\)

Activity 12.4 (NCERT Textbook Page 210)

Discussion and Conclusion:

• Here total resistance, R = 1Ω + 2Ω + 3Ω = 6Ω, Reading of ammeter is found to be around 6V/6Ω = 1A.
• When the position of the ammeter is changed, the reading remains the same.

Activity 12.5 (NCERT Textbook Page 211)

Discussion and Conclusion:

• Potential difference across the series combination is equal to potential difference across the two terminals of the battery.
• Relation between potential drop across battery and resistors V = V₁ + V₂ + V₃.

Activity 12.6 (NCERT Textbook Page 213-214)

Discussion and Conclusion:

• Potential difference across each resistor is same.
• Net current is equal to the sum of current through each resistor.

Bihar Board 12th Pali Grammar Important Questions

विभत्ति प्रकरण

कारक को पालि में विभति कहा जाता है। हिन्दी की तरह ही पालि में भी विभक्ति (कारक) का प्रयोग शब्दों के साथ किया जाता है। परन्तु पालि में कभी-कभी विशेष ढंग से इसका प्रयोग किया जाता है।

पठमा विभत्ति – किसी वाक्य के कर्ता के साथ ‘पठमा’ विभत्ति का प्रयोग होता है। जैसे-बालको, पठति, कञा लिखति।

दुतिया विभत्ति – किसी वाक्य के कर्ता के साथ कर्तृवाच्य के कर्म में ‘दुतिया’ का प्रयोग होता है। जैसे- सिस्सा पोत्थकं पठन्ति, दासी चुल्लिं लिम्पति आदि।

लगातार धि, अभि, पति, अनु, लिवना, अञत्र आदि के योग में दुतिया’ विभत्ति होती ‘ है। जैसे-

लगातार – सिस्सा दिवसं पोत्थकं पठन्ति। कोसं रुक्खो।
धि – धि अलसं पुत्त।
अभि – बालको नगरं अभिधावति।।
पति – सिस्सो पसन्नो आचरियं पति।
अनु – भगवन्तं अनुगच्छति आनन्दो।
विना – आचरियं बिना सिस्सा न पठन्ति।
अल्लत्र – तथागतं अज्ञत्र को अञ्जो ‘लोकनायको’
अन्तरा – अन्तराचं राजगह, अन्त राच नालकं अम्बंलट्टिका होति।

ततिया विभत्ति – ‘ततिया विभत्ति का प्रयोग भाववाच्य तथा कर्मवाच्य के कर्ता, करण कारक क्रिया विशेषण, साथ तुलना लक्षण, हेतु बिना, अञत्र, पृथक आदि के अर्थ में होता है। जैसे-

भाववाच्य – भूपेन अत्र भूयते।
कर्मवास्य – आचरियेन पोत्थकं दीयते।
करण कारक – सिस्सो मसिना लिखति।
क्रिया विशेषण – पञ्चकेन गजो किणाति।
साथ – आचरियेन सदिसो सिस्सो।
लक्षण – नयनेन कोणों मनुस्सो।
हेतु – याचकों इध अन्नेन वसति।
बिना – खीरेन बिना सिसु रोदति।
अञत्र – तथागतेन अञत्र को अञ्जो लोकनायको।
पृथक – पृथुजेव नगरेन भिक्खु अरचं अधिवसति।

चतुत्थी विभत्ति – सम्प्रदान उसके लिए रुचि, क्रोध, ईर्ष्या के अर्थ में चतुत्थी विभत्ति का उपयोग किया जाता है, जैसे-

सम्प्रदान – भगवा भिक्खून धम्म देसेति।
उसके लिए – वहुजन सुखाय बुद्धो धम्म देसेति।
रुचि – बालकांन अनज्झायो रूच्चति।
क्रोध – आचरियो सिस्सांनं कुप्पति।
ईर्ष्या – सिस्सा, सिस्मानं इस्सन्ति।

पञ्चमी विभत्ति – अपादान, भय, सा, ग्रहण, ऋण, पृथु, पति, बिना अत्र आदि के योग में पञ्चमी विभत्ति लगाई जाती है।

अपादान – पण्णानि रुक्खस्मा, पतन्ति।
रक्षा – बलवा फरिसो चोरस्मां जामं रक्खति।
ग्रहण – माणवको आचरियस्मा सिक्खं गणहाति।
ऋण – सो सतस्मा बद्धो।
पृथु – पृथुगेव गामस्मा इसयो ‘पब्बत स्स गुहायं अधिवसन्ति।’
पति – अजा तसत्तस्मा पति सुनीधो।
बिना – हातस्मा बिना दीपो न झायति।
अञत्र – हाथागतस्मा अज्ञत्र को अज्ञो लोकनायको ?

छटठी विभनि – सम्बन्ध, कृदन्त एवं हेतु के अर्थ में तथा अनेक जाति, गण अथवा क्रिया में से किसी एक को चुना जाय तो, छट्ठी विभत्ति होती है। जैसे-

सम्बन्ध – आमस्स जना बुद्धस्स धर्म सुणोन्ति।
कृदन्त – विनयस्य आतारो भिक्खथो आगच्छत्ति।
हेतु – याचको उदरस्स हेतु इहा वसति।
जाति – अनुस्सानं खत्तियो सेद्धो।
गुण – सीहो, पसून बल सम्पन्नो भवति।
क्रिया – दानानं धम्मदानं सेट्ठ।

सत्तमी विभत्ति – क्रिया के आधार (अधिकरण) में, निमित्त के अर्थ में, एक काम के बाद दूसरे काम के होने पर अधिक होने के अर्थ में ‘उप’ शब्द के योग में स्वामी होने के अर्थ में ‘अधि’ शब्द के योग में तथा अनेक जाति, गुण या क्रिया में से किसी एक को चुनना हो तो ‘सत्तमी’ विभक्ति का प्रयोग किया जाता है। जैसे-

क्रिया के आधार में-वातयानानि आकासे डयन्ति।
निमित्त के अर्थ में-अजनम्हि मिगं हति।
एक काम के होने पर दूसरे काम के होने पर एवं वुत्ते भिक्खुणियों मंकु अहेंसु।
अधिक होने के अर्थ में ‘उप’ शब्द के योग में- उप – भिक्खुणीस भिक्खवो संघ सन्ति।
स्वामी होने के अर्थ में ‘अधि’ शब्द के योग में- मगधेसु अजातसत्रु वेदेहिपुतो।
जातिनिर्धारण में – मनुस्सेसु खत्तियौ सहो।
गुण निर्धारण में – कण्हा गावीसु सम्पन्न खीरतमा।
क्रिया निर्धारण में – दानेसु धम्मदानं सेट्ठ।

आलपन विभत्ति – ‘आलपन’ विभत्ति आमन्त्रण करने के अर्थ में प्रयुक्त होती है। जैसे-आयाम-नन्द ! देमें, भिक्खवे, अन्ता पब्बजितेन न सेवितब्बा। कभी-कभी पठमा विभत्ति का भी प्रयोग आलपन में हो जाता है। जैसे-रे धुत्ता ! जे अम्बपालि ! आदि।

संधि

दो अक्षरों (स्वर व्यंजन या निग्गइति) के परस्पर सम्मिलन को संधि कहते हैं। इनके इस सम्मिलन से प्रायः शब्दों के आकार और ध्वनि में अन्तर आ जाता है।
जैसे – सु + आगतं = स्वागतं आदि।

संधि के तीन भेद किए गए हैं-

1. सर (स्वर) संधि
2. व्यंजन संधि, और
3. निग्गहीत सन्ध

1. स्वर सन्धि

दो स्वरों के मिलन स्वरूप जो विकार उत्पन्न होता है, उसे स्वर सन्धि कहते हैं। जैसेते + अज्ज = त्यज्जा।
स्वर संधि की व्याख्या निम्न प्रकार से की जा सकती है-

(क) स्वर के बाद यदि स्वर आवे तो कभी-कभी पूर्व स्वर लुप्त हो जाता है, जैसे-
तत्र + इमे = तत्रिमे, पुरिस + उत्तमी = पुरिसुत्तमो, पञान + इन्द्रिय = पद्धिन्द्रिय, नोहि + एतं = नोहेतं, भिक्खूनी + ओवादो = भिक्खुनोवादो, भोणी + इन्दो = भोगिन्दो, समेतु + आयस्या = समेतामस्या , अभिभू + आयतनं = अभियातेनं, ने + अलि = मथ, असन्तो + एत्थ. = असन्तेथ ऐसी + ओवुसो = एसावुसो, महा + इच्छो = महिच्छो आदि।

(ख) यदि स्वर के बाद स्वर आता है, तो कभी-कभी पर स्वर का लोप हो जाता है-
छाया + इव = छायाव, सा + एव = साव, ते + अहं = तेहं, आकासेन + इव = आकासेव, चत्तारो + इमे = चत्तारो मे, ततो + एव = ततोव, यतो + उढकं = यतोढकं, वसलो + इति । = वसलोति, सो + अपि = सोपि।

(ग) स्वरोपरान्त स्वर के पर्दापण होने पर कभी-कभी सन्धि की अवस्था में दोनों स्वर बने रहते हैं। जैसे-
कञान + इव = काइव, छाया + इव = छायाइव, लता + इव लताइव आदि।

(घ) कभी – कभी लुप्त स्वर अर्थात अकारान्त शब्द के बाद आने वाले ‘इ’ का ‘ए’ तथा ‘उ’ का ओ हो जाता है। जैसे – तस्स + इदं = तस्सेदं, वात + ईरितं = वातरितं, वाम + ऊरु – वामोरु, सीत + उदकं = सीतोदक।

(ङ) यदि ‘इ’ तथा ‘उ’ के बाद कोई स्वर आता है तो कभी-कभी ‘इ’ का ‘य’ एवं ‘उ’ का ‘व’ हो जाता है। जैसे- इति + अस्स = इत्यस्स, वि + आकतो = वयाक्तो, बदु + आवाधो = वहादो। सुन + आगतं = स्वागतं आदि।

(च) पुनः यदि ‘ए’ या ‘आ’ के उपरान्त कोई स्वर आता है, हो क्रमशः ‘ए’ का य तथा ‘ओ’ का व बन जाता है। जैसे- ते + अज्ज = त्यज्ज, मेन + अयं = म्याय, पब्बते + अहं = पब्बल्याहं, सो + अहं = स्वाहं, आदि।

(छ) यदि ‘गो’ शब्द के बाद कोई स्वर आवे तो ‘गो’ का गव आदेश हो जाता है। जैसे- गो + अलं = गवास्सं, गो + एलकं = गवेलकं आदि।

अपवाद यस्मा + इह = यस्माति, मनसान + अञा = मनसादञ्जा, चिरंन + आयति = चिरन्नायति, लहुनएस्सति = लहुमेससति, न + इमस्स = नयिमस्स, सब्भि + एव = सब्मेिरेव, . – तथा + एव = तथाखि, यथा + एव = यथखि, छ + अभिंञा = छ अभिञा आदि।

2. व्यञ्जन संधि

व्यञ्जन के बाद स्वर या व्यञ्जन हो, तो उनके मिलन से पैदा होने वाले विकार को व्यञ्जन – सन्धि की संज्ञा प्रदान की जाती है। जैसे- प + बजं = पब्बजं इसके नियम निम्नांकित हैं-

(क) यदि किसी ‘ह्रस्व स्वर’ के बाद कोई व्यञ्जन आवे तो वह ‘स्वर’ दीर्घ और दीर्घ स्वर के बाद व्यञ्जन आवे तो ‘स्वर’ ‘ह्रस्व’ हो जाता है। यथा + खन्ति + परम = खन्ती परमं, जायति + सोको जायतीसोकी, मुनि + चर = मुनीचेर माल + भारी = मालभारी।

(ख) स्वर के बाद यदि व्यंजन हो, तो कभी-कभी उस व्यञ्जन का द्वित्व हो जाता है। जैसे- इध + पमादो = इधप्पमादो, दु + कतं = दुक्कतं (दुक्कटं, प + गहो = प्पगहो, प + बजं = पब्बजं, वि + गहो = विग्गहो आदि।

(ग) यदि किसी वर्ण के पूरे किसी वर्ण का ‘द्वितीय’ या ‘चतुर्थ’ वर्ण आवे तो सन्धि के समय ‘द्वितीय’ पूर्व उसी वर्ग का प्रथम एवं ‘चतुर्थ’ वर्ग पूर्व उसी वर्ण का ‘तृतीय’ वर्ग का आगम होता है। यथा-अ + खन्ति = अक्खन्ति सरोवत + ज्ञानफलटो = एसोवतन्झानफलो, ,नि + ठान = निट्ठानं, सेत + छतं = सेतच्छतं, यस + थेरो = थसत्थेरे, अनफुटं = अप्फुटं आदि।

(घ) ‘ए’ तथा ‘ओ’ के बाद यदि कोई वर्ण आता है तो ‘ए’ तथा ‘ओ’, ‘अ’ में परिवर्तित हो जाते हैं। यथा- अकरम्हसे + ते = अकरम्हसते, अब्मो + अखायति = अग्मक्वायति, एसो + अत्तथो = एसत्थो, एसी + धम्मो = एसधम्मो, याचके + आगते = याचकमागते, सो + सीलवा = ससीलवा आदि।

3. निग्गहीत – सन्धि

निग्गहीत के बाद आने और जुड़ने वाले स्वर या व्यञ्जन के कारण होने वाले परिवर्तन को ‘निग्गहीत संधि’ के नाम से पुकारा जाता है। इसके प्रमुख नियम इस प्रकार हैं-

(क) दो वर्गों के मिलन स्वरूप कभी-कभी ‘निग्गहीत’ (अं) का आगम होता है। यथाअव सिरो = अवसिरो, चक्खु + उदपादि = चक्खुंउदपादि (चक्खुमुदपादि) त + खणे, = तंखेणे, त + सभावो = तंसभावो पुरिम + जाति = पुरिमं जाति, याव + विध = यावविध आदि।

(ख) कभी-कभी दो वर्गों में सन्धि होते समय पूर्व शब्द के अन्तिम वर्ण पर रहने वाले ‘निग्गहीत’ का लोप हो जाता है। जैसे- एवं + अहं = एवाह, कथं + अहं = कयांह, गन्तुं + कामां = गन्तुकामो, वुद्धानं + सासनं = वुद्धानसासन, सं + स्तो = सास्तो, सं + रम्भो = सारम्भो, सं + रागो = सारागो. आदि।

(ग) कभी-कभी निग्गहीत के उपरान्त आनेवाला ‘स्वर’ लुप्त हो जाता है। यथा-अभिनन्द + इति = अभिनन्दति, अलं + इदानि = अलन्दानि, इदं + अपि, इदम्पे, किं + इदानि = किन्दानि, किं + इति = कित्ति, त्वं + असि = वसि, वीजं + इव = वीजंत आदि।

(घ) निग्गहीत से परे यदि कोई वर्गीय वर्ण रहता है, तो वह निग्गहीत उसी वर्ग के अन्तिम वर्ग में परिणत हो जाता है। जैसे- तं + करोति = तङ्गरोति, तं + चरति = चञ्चरति, तं + कानं = तण्ठान, तं + धनं = तन्धन। तं + पाति = तम्पाति आदि।

(ङ) कहीं-कहीं निग्गहीत के बाद आने वाला स्वर लुप्त हो जाता है और लुप्त स्वर के बाद व्याख्या संयुक्त व्यञ्जन असंयुक्त हो जाता है। जैसे- एवं + अस्स = एवंस, पुफ्फं + अस्सा = पुफ्फंसा आदि।

(च) निग्गहीत के बाद यदि ‘य’, एव या हि रहे तो कभी-कभी निग्गहीत का न हो जाता है। यथा-यं + एल = यज्ञदेव, तं + एव = तजेव, तं + हि = तज्हि आदि।

(छ) यदि ‘स’ शब्द के बाद ‘य’ अक्षर आवे तो ‘सं’ का निग्गहीत ‘अ’ बन जाता है। यथा- सं + यतो = सञतो,, सं + यमो = सञमो।

(ज) स्वर से परे यदि ‘निग्गहीत’ हो तो कहीं-कहीं निग्गहीत का ‘म’, ‘य’ या ‘द’ आदेश ‘हो जाता है, जैसे-तं + अहं = तमहं, तं + इदं = तायिदं, तं + अलं = तदल आदि।

अपवाद = छ + अग्गं = छलग्गं छ + आयतन = छलायतन, तं + इमिना = तदमिना, साकि + आगामी = सकदागामी, एक + इध + अहं = एकमिदाह, संविधाय + अवहारो = संविदावहारो, वारिनो + वाहको = वलाहको, जीवन + मूतो जीमूतो, छव + सयनं = सुसानं आदि।

समास

दो या दो से अधिक विभिन्न अर्थक पदों का एकार्थक एक पद हो जाने को समास कहते हैं। जैसे- जितानि इद्रियानि येन सो-जितिन्द्रयो आदि इसके छः भेद हैं-
1. अव्ययी भाव
2. बहुब्रीहि
3. तत्पुरुष
4. कर्मधारम
5. द्विगु और
6. द्वन्द

1. अव्ययीभाव-अव्यय (उपसर्ग) के साथ जब किसी अन्य शब्द का योग होता है, तब उसे ‘अव्ययीभाव समास की संज्ञा दी जाती है। यथा-
अव्यय – समास – विग्रह

अधि – अधित्थि – इत्थीसु कथा पवत्त।
स – सब्रह्मं – सम्पन्न ब्रह्मा
सु – सुभिक्खं – समिद्धि भिक्खानं
उप – उपकुम्भं – कुम्भस्स समीपं
सह – सतिणं – सहतिणेन
नि – निम्नक्खिकं – आभावो मक्खिकानं
अनु – अनुरुप – रुपस्स योग्गं
अनु – अनुरथं – रथस्स पच्छा
सह – सचक्क – सहचक्केन

2. बहुब्रीही – जब सभी पद अपने अर्थ को मूल, एक होकर अन्य अर्थ प्रकट करने लगते हैं तब उसे ‘हम’ बहुब्रीहि समास कहते हैं। जैसे-
समारन – विग्रह – अर्थ

अपुत्तो – न सन्ति पुत्तायस्य, ससो – पुत्र रहित
कुमारभरिया – कुमारी भरिया यस्स, सो – युवक
जितिन्द्रियो – जितानि इन्द्रियाग्नियस्स, सो – बुद्ध
बहुतापसो – वहवो तापसा यस्यिं, सो – मठ (आश्रम)
बहुधनो – बहुनि धनानियस्स, सो – धनवान
पतितेपण्णो – पतितं पण्णं यस्स, तं – ठूठ (वृक्ष)
महद्धना – महन्तानि धनानि यस्स, सो – तथागत
लम्बकणो – लम्बा कण्णा यस्स, सो – धनी
अजिरपाणि – वजिरं पाणिम्हि यस्स, तो – इन्द्र
विजितमारो विजितं मारं यस्स, सो – बुद्ध

3. तत्पुरुष – इस समास में अन्तिम पद प्रधान हो जाता है। इसमें दुतिया से लेकर सत्तमी तक की विभक्तियों का योग होता है। यथा-
समास – विग्रह – अर्थ
गांमगतो – गामंगतो – गाँव को गया हुआ
कुम्भकारो – कुम्भयंकार को – कुम्हार
राजहतो – राहतो – राजा द्वारा मारा गया
असिच्धिनो – असिना छिन्नो – तलवार से कटा हुआ
दधिभोजनं – दधिना उपसित्तं भोजन – दही से परिपूर्ण भोजन
संघगतं – संधस्स भत्तं – संघ के लिए भोजन
गामनिग्गतो – गामस्मा निग्गतो – गाँव से निकला हुआ
चोरभय – चोरस्मा भयं – चोर से भयभीतं
नदितीरं – नदियातीरं – नदी तट
कारूपं – कज्ञायरुप – कन्या का रूप
वनचरो – वने चरितं – वनचर
धम्मरतो – धम्मेरतो – धर्म में लीन।

4. कर्मधारय – जब विशेषण पद का विशेष्य पद से समास होता है, तब उसे ‘कर्मधारय समास कहा जाता है। जैसे- मुनिसीहो – मुनी च सो सीहो चाति। नीलुप्पल – नीलञ्च तं उप्पलं। सीलधनं – सीलमेव धुनं। पुथुज्जनो = अरियेहि पुथुणेवायें जनोति। निक्कोसम्बि निग्गतो कोसम्बिया आदि।

5. द्विगु – जब किसी संख्यावाचक पद का मिलन अन्य पद से होता है, तब हम उसे ‘द्विगु’ समास कहते हैं। जैसे- साहं (छाहँ) – छन्नं अहानं। सलायतन – धन्नं आयतमान। तिलोक – तिन्नं लोकान। तिरतनं – तयो रतनानां चतुसच्चं – चतुन्नं सच्चान। तिभवा तयो भवा आदि।

6. छन्द-विभिन्न पदों के संयुक्त होने के उपरांत भी जब सभी पद समान रूप से प्रधान होते हैं, तब वह ‘द्वन्द’ समास कहा जाता है। जैसे- चक्खुसोतं – चक्खुंच सोतं च! नामरुपं = नामं च रुपं च। जरामरणं – जरा च मरणं च। युगनंगलं = युगं न नंगल च। असिचम्म = अखि च चम्मं च। मातोपितरो = माता च पिता च। गीतवादितं = गीत च वादितं च। दासिदासं = चासिंच च दासं च। समणब्राह्मणा = समणो च ब्राह्मणोच आदि।

उपसर्ग

ऐसे शब्द, जिनका अपना स्वतंत्र स्तित्व नहीं होता है, पर अन्य शब्दों, विशेषकर धातुओं के साथ जुड़कर प्रायः उनके अर्थ में विशेषता ला देते हैं, उपसर्ग कहलाते हैं। उप का अर्थ पूर्व या पहले होता है, अतः ये शब्दों के पूर्व ही अपना स्थान ग्रहण करते हैं। उपसर्ग की संख्या बीस है।

अशुद्ध वाक्यों का शुद्धिकरण

अशुद्ध वाक्य – शुद्ध वाक्य
1. रामो चारेन भायति – रामो चोरस्सा भायति।
2. आचरियं सदिसो सिस्सं अत्थि – आचरियेन सदिसो सिसो अत्थिा।
3. सां अजिनाय मिजं छचति – सो अजिनस्मिं मिंग हञ्जति।
4. जनक सदा पुत्रे गच्छति – जनकेन सह पुत्रो गच्छति।
5. आगतस्स आचरियस्स सिस्सा उट्ठदन्ति – आगते आचरिये सिस्सा उट्ठहन्ति।
6. भूपो दलिदं धनं ददाति – भूपो दलिट्ठय धनं ददाति।
7. सुरियस्स आलोके कस्सकस्स दारका कीलति – सुरियस्स आलोके
– कस्सकस्स दारका कीलन्ति
8. दारको गामेन गच्छति – दारको गामं गच्छति।
9. कोसोन कुटिला नदी – कोसं कुटिला नदी।
10. सिस्सा आचारयेन पठति – सिस्सा आचरियेन पठन्ति।
11. सो मासेन पोत्थकं पठन्ति – सो मासं पोत्थकं पठति।
12. दिवसेन गेहो सुजे तिट्ठन्ति – द्विवसं गहो सुङ्गे तिट्ठति।
13. बालको दण्डस्या सत्सं पहरति – बालको दण्डेन सप्पं पहरति।
14. जलस्स बिना रूक्खो सुक्खन्ति – जलं बिना रूक्खो सुक्खति।
15. बालको चन्दो दिस्सन्ति – बालकेन चन्दो दिस्सति।
16. धम्मस्मा यसो वड्ढति – धम्मेन चसो वट्ठति।
17. लोकहितस्मिं बुद्धो धम्मे देसेति – लोकहिताय बुद्धो धम्म देसेति।
18. मनुस्सेन खतियो सेट्ठो – मनुस्सानं खत्तियो सेट्ठो।
19. दानस्स धम्मदानं सेट्ठ – दानानं धम्मंदानं सेट्ठ।
20. आकासेन सकुणा विचरति – आकासे सकुणा विचरन्ति।
21. थोरस आगतस्स समणेरा उड्ढहति – थेरे आगते समणेरा उट्ठहन्ति।
22. माणवको अनज्झयो रूचन्ति – माणवकाय अनज्झायो रूचति।
23. जनको गेहेन आगच्छन्ति – जनको गेहस्सा आगच्छति।

शब्द – रूप
अकारान्त पुल्लिंग शब्द ‘बालक’

टिप्पणी – गज, जनक (पिता), नर, वानर, बुद्ध, पुत्र आदि का रूप बालक शब्द के समान होगा।

आकारांत स्त्रीलिंग शब्द ‘लता’

विभक्ति – एकवचन – अनेकवचन

पठमा – लता – लतायो
दुतिया लतं – लतायो
ततिया – लताय – लताहि
चतुत्थी – लताय – लतानं
पञ्चमी – लताय – लताहि
छट्ठी – लताय – लतानं
सत्तमी – लतायं – लतासु
आलपन – लते – लतायो

टिप्पणी – अज्जिना कल्ला, गाया, तण्हा, पञ, महिला, माला, विज्जा आदि का रूप लता के समान होगा।

इकारांत पुल्लिंग शब्द ‘मुनि’

विभक्ति – एकवचन – अनेकवचन

पठमा – मुनि – मुनयो
दुतिया – मुनि – मुनयो
ततिया – मुनिना – मुनीहि
चतुत्थी – मुनिस्स – मुनीनं
पञ्चमी – मुनिस्स – मुनीहि
छट्ठी – मुनिस्स – मुनीन
सत्तमी – मुनिस्मिं – मुनीसु
आलपन – मुनि – मुनयो

टिप्पणी – निम्नलिखित शब्दों के रूप मुनि के समान चलेंगे-अग्नि (आग), अरि (शत्रु), असि (तलवार), कपि (बन्दर), कवि, गेहपति (गृहस्थ), ढीपि (बाघ), निधि, पागि (हाथ), भूपति, रवि, सेनापति, हरि आदि।

इकरांत स्त्रीलिंग शब्द “पालि’ (पंक्ति)

विभक्ति – एकवचन – अनेकवचन

पठमा – पालि – पालियो
दुतिया – पालि – पालियो
ततिया – पालिया – पालिहि
चतुत्थी – पालिया – पालिनं
पञ्चमी – पालिया – पालिहि
छठी – पालिया – पालिनं
सत्तमी – पालियं – पालिसु
आलपन – पालि – पालियो

टिप्पणी – इद्धि (त्रिद्धि), कित्ति (कीर्ति), खन्खि (सहनशीलता), नन्दि (तृष्णा), बुद्धि, बोधि (ज्ञान), भूमि, भट्ठी (लाठी), रत्ति, बुद्धि, बुट्ठ (वृष्टि), सति (स्मृति) आदि पालि के समान चलेगा।

ईकारान्त स्त्रीलिंग शब्द ‘नारी’

विभक्ति – एकवचनं – अनेकवचन

पठमा – नारी – नारियो
दुतिया – नारि – नारियो
ततिया – नारिया – नारीहि
चतुत्थी – नारिया – नारीनं
पञ्चमी – नारिया – नारीहि
छट्ठी – नारिया – नारीनं
सत्तमी – नारियं – नारीसु
आलपन – नारि – नारियो

टिप्पणी – इन शब्दों का रूप भी नारी के समान होगा- अर्णा (बकरी), इत्थी (स्त्री), कदली (केला), कुमारी, कोमढी (चाँदनी), गब्भिनी (गर्भवति), तरुणी (युवती), दासी, देवी, नदी, पठवी, ब्राह्मणी, मही (पृथ्वी), यक्खी (यक्ष स्त्री), रजनी (रात), वानरी, वापी (कुंआ), वारुणी, सीही (सिंहनी), सुकरी, हंसी आदि।

उकारान्त पुल्लिंग शब्द “सिसु’

विभक्ति – एकवचन – अनेकवचन

पठमा – सिसु – सिसवो
दुतियां – सिसु – सिसवो
ततिया – सिसुना – सिसहि
चतुत्थी – सिसस्स – सिसूनं
पञ्चमी – सिसुस्मा – सि सिसूहि
छट्ठी – सिसूस्स – सिसून
सत्तमी – सिसुस्मिं – सिसूसू
आलपन – सिसु – सिसवी

टिप्पणी – अंसु (किरण), उच्छ (ईख), कारु (वश्वकमी), केत (पता का), कोत्थ (गीदर), जन्तु (पशु), पसू (पशु), बन्धे (भाई), भानु (सूर्य), मच्चु (मृत्यु), मेरु (पर्वत), रेणु (पराग), वैलु (बाँस), सत्रु (शत्रु), साधु, सेतु (पुल), हेतु (कारण) आदि शब्दों का रूप सिसु के समान चलेगा।

सर्वनाम शब्द ‘अम्ह’ (मैं)

विभक्ति – एकवचन – अनेकवचन

पठमा – अहं – अम्हे
दुतिया – ममं – अम्हे
ततिया – मया – अम्हेहि
चतुत्थी – मम – अम्हाकं
पञ्चमी – माम – अम्हेहि
छट्ठी- मन – अम्हाक
सत्तमी – ममि – अम्हेसु

टिप्पणी -1. सर्वनाम को सम्बोधित नहीं किया जा सकता, अतः आलपन विभक्ति का प्रयोग नहीं किया जाता है।
2. ‘अहं’ शब्द का रूप तीनों लिंगों में एक समान होता है।

सर्वनाम शब्द ‘तुम्ह’ (तू)

विभक्ति – एकवचन – अनेकवचन

पठमा – तवं – तुम्हे
दुतिया – तवं – तुम्हें
ततिया – त्वया – तुम्हेहि
चतुत्थी – तव – तुम्हाकं
पञ्चमी – त्वया – तुम्हेहि
छट्ठी – तव – तुम्हाकं
सत्तमी – त्वमि – तुम्हेसु

टिप्पणी – 1. सर्वनाम संबोधन कारक का प्रयोग नहीं किया जाता है, अतः आलपन में ‘तुम्ह’ का कोई रूप नहीं होगा।
2. ‘तुम्ह’ शब्द का रूप तीनों लिंगों के लिए एक ही होता है।

सर्वनाम पुल्लिंग शब्द ‘त (वह)

विभक्ति – एकवचन – अनेकवचन
पठमा – सो – ते
दुतिया – तं – ते
ततिया – तेन – तेहि
चतुत्थी – तस्स – तेसं
पञ्चमी – तस्मा – तेहिं
छट्ठी – तस्मिं – तेसु
सतनो- तस्स – तेसं

टिप्पणी – सर्वनाम शब्द का प्रयोग आलपन में नहीं होता है। इसलिए आलपन में कोई रूप नहीं होगा।

सर्वनाम स्त्रीलिंग शब्द ‘ता’ (वह)

विभक्ति – एकवचन – अनेकवचन
पठमा – सा – तायो
दुतिया – तं – तायो
ततिया – ताय – ताहि
चतुत्थी – ताय – तासं
पञ्चमी – तायं – ताहि
छट्ठी – ताय – तासं
सत्तमी – तायं – तांसु

टिप्पणी – सर्वनाम में आलपन का प्रयोग नहीं किया जाता है।

सर्वनाम नपुंसक लिंग ‘त’ (वह)

विभक्ति – एकवचन – अनेकवचन

पठमा – तं – तानि
दुतिया – तं – तानि
ततिया – तेन – तेहि
चतुत्थी – तस्म – तेसें
पञ्चमी – तस्मा – तेहि
छट्ठी – तस्स – तेसें
सत्तमी – तस्मिं – तेसु
टिप्पणी- सर्वनाम में आलपन का प्रयोग नहीं किया जाता है।

धातु-रूप

‘अस’ (होना) धातु (वर्तमान काल)

पुरिस (पुरुष) – एकवचन – अनेकवचन
पठम (अन्य) – (सो) अस्थि (वह है) – (ते) सन्ति (वे हैं)
मज्झिम (मध्यम) – (त्वं) असि (तुम है) – (तुम्हे) अत्य (तुमलोग हो)
उत्तम (उत्तम) – (अहं) अस्मि (मैं हूँ) – (अम्हे) अस्म (हमलोग हैं)

‘कर’ धातु (वर्तमान काल)

पुरिस – एकवचन – अनेकवचन
पठम – करोति – करोन्ति
मज्झिम – करोसि – करोथ
उत्तम – करोमि – करोम

‘चुर’ धातु (वर्तमान काल) एकवचन

पुरिस – एकवचन – अनेकवचन
पठम – चोरेति, चोरयति – चोरन्ति, चोरयन्ति
मज्झिम – चोरेसि, चोरयसि – चोरेथ, चोरयथ
उत्तम – चोरेनि, चोरयानि – चोरम, चोरयाम

पठ’ धातु (वर्तमान काल)

पुरिस – एकवचन – अनेकवचन
पठम – पठति – पठन्ति
मज्झिम – पठसि – पठथ
उत्तम – पठामि – पठाम

“लिख’ धातु (वर्तमान काल)

पुरिस – एकवचन – अनेकवचन
पठम – लिखति – लिखन्ति
मज्झिम – लिखति – लिखय
उत्तम – लिखासि – लिखाम

‘सु’ धातु (वर्तमान काल)

पुरिस – एकवचन – अनेकवचन
पठम – सुणोति – सुणोन्ति
मज्झिम – सुणोस – सुणोथ
उत्तम – सुणोम – सुणोम

अनागत काल
‘कर’ धातु ( अनागत काल)

पुरिस – एकवचन – अनेकवचन
पठम – करिस्सति – करिस्सन्ति
मज्झिम – करिस्ससि – करिस्सथ
उत्तम – करिस्सामि – करिस्साम

‘चुर’ धातु (अनागत काल)

पुरिस – एकवचन – अनेकवचन
पठम – चोरेस्सति, चोरयिस्सति – चोरेस्सन्ति, चोरयिस्सन्ति
मज्झिम – चोरेस्ससि, चोरयिस्ससि – चोरेस्मथ, चोरयिस्सथ’
उत्तम – चोरेस्सामि, चोरयिस्सामि – चोरेस्साम, चोरयिस्माम

“पठ’ धातु (अनागत काल)

पुरिस – एकवचन – अनेकवचन
पठम – पठिस्सति – पठिस्सन्ति
मज्झिम – पठस्ससि – पठस्सिथ
उत्तम – पठिस्साम – पठिस्साम

“लिख’ धातु (अनागत काल)

पुरिस – एकवचन – अनेकवचन
पठम – लिखिस्सति – लिखिस्सन्ति
मज्झिम – लिखिस्ससि – लिखिस्सथ
उत्तम – लिखिस्सानि – लिखिस्साम

‘सु’ धातु (अनागत काल)

पुरिस – एकवचन – अनेकवचन
पठम – सुणिस्सति – सुणिस्सन्ति
मज्झिम – सुणिस्ससि – सुणिस्सथ
उत्तम – सुणिस्सामि – सुणिस्साम

अतीत काल
‘कठ’ धातु (अतीत काल)

पुरिस – एकवचन – अनेकवचन
पठम – करि – कसिंसु
मज्झिम – करि – करित्थ
उत्तम – करि – करिम्हा

‘चुर’ धातु (अतीत काल)

पुरिस – एकवचन – अनेकवचन
पठम – चोरयि – चोरमिंस
मज्झिम – चोयमि – चोरमित्थे
उत्तम – चोरयिं – चोरयिम्हा

‘पठ’ धातु (अतीत काल)

पुरिस – एकवचन – अनेकवचन
पठम – पठि – पठिंसु
मज्झिम – पठि – पठित्थ
उत्तम – पठिं – पठिम्हा

‘लिख’ धातु (अतीत काल)

पुरिस – एकवचन – अनेकवचन
पठम – लिखि – लिखिंसु
मज्झिम – लिखि – लिखित्थ
उत्तम – लिखिं – लिखिम्हा

‘सु’ धातु (अतीत काल)

पुरिस – एकवचन – अनेकवचन
पठम – सुणि – सुणिंसु
मज्झिम – सुणि – सुणित्थ
उत्तम – सुणिं – सुणिम्हा

तत्सम शब्द से पालि

पालि से हिन्दी अनुवाद

1. इदं खो पन, भिखवे, दुक्खं अरियसच्यं। जाति पि दुक्खा, व्याधि दि दुक्खो, मरणं पि दुक्खं, अप्पियेहि सम्पयोगो दुक्खो, पियेहि विप्पयोगे दुक्खो। यम्पिच्छं न लभति तं पि दुक्खं। संखितेन, पञ्चुपादानक्खन्धा दुक्खा। इदं खो पन भिक्खवे, दुक्ख-समुदयं अरियसच्चं-स तण्हा पोनोब्भविका नन्दिरागसहगता तत्रतत्राभिनन्दिनी, सेय्यथीदं काम तण्हा भवतण्हा, विभतण्हा।

हिन्दी – भिक्षुओं ? दुःख आर्य सत्य है-जन्म भी दुःख है जरा भी दुःख है व्याधि भी दुःख है, मरण भी दुःख, अप्रिय का वियोग भी दु:ख है प्रिय का वियोग भी दुःख है, इच्छित वस्तुओं का न मिलन भी दुःख है, संक्षेप में पाँच उपादान स्कंध भी दुःख है, यह दुःख समुदाय आर्य सत्य है, यह जो तृष्णा है फिर जन्म लेने की, प्रसन्न होने की, राग सहित जहाँ-तहाँ प्रसन्न होने वाली जैसाकि-काम तृष्णा, भव तृष्णा, विभव तृष्णा।

2. यावकीवं चमे भिक्खवे ‘इमेसु चतुसु अरियसच्चेसु एवं तिपरिवर्ड्स द्वादसाकां यथा. भूतं त्राणदम्सनं न सुविसुद्ध अहोसि, नवे तावारं भिक्खवे, सदेवके लोके समार की सब्रह्मके ससमणब्रह्मणिया पंजाय सदेवमनुस्साय अनुत्तरं सम्मासम्बोधि अभिसम्बुद्धो नि पञ्चालि। यतो च खो में भिक्खवे इमेसु चतुसु अरियसच्चेसु एवं तिपखिट्ट द्वादसाकारं यथाभूतं आणदस्सनं सुविसुद्धं अहेसि, अथाहं भिक्खवे, सदैवके लोके संसारके सब्रह्मके सस्समण ब्राह्मणिया पजाय सदेवनुस्साय अनुत्तर सम्मासम्बोधि अभिसम्बुद्धो ति प्रज्यत्रालि त्राणं च पन में दस्सनं उदपादि अकुव्सा में विमुक्ति, अयमत्मा जाति, नत्थि दानि पुनष्भवा ति 12 दमत्रीया भगवा अत्तमन पञवाग्गिया भिक्खु भगवतो भाषितं अभिन्नयु।

हिन्दी – भिक्षुओं जबतक मैं इन चार आर्य सत्यों को इस प्रकार विहार कर बारह प्रकार के यथार्थ ज्ञानदर्शन से शुद्ध-विशुद्ध नहीं हुआ तब तक मैंने देवता सहित, मार सहित, ब्रह्मा सहित, धमण-ब्राह्मण सहित लोक में प्रजा के लिए, देवता और मनुष्य के लिए अनन्त्र सम्यक् सम्बोधि से अभिव्यक्त हुआ, प्रज्ञपित नहीं किया। भिक्षुओं, जब मैं इन चार आर्य सत्यों को तिहरा कर बारह प्रकार के यथार्थ प्रज्ञा दर्शन से शुद्ध विशुद्ध हुआ तब मैं देवता, मार, प्रज्ञा, श्रमण, ब्राह्मण सहित संसार में प्रजा देवता देवता और मनुष्य के लिए अनुत्तर सम्यक सम्बोधि से पूर्ण हुआ, प्रज्ञापित किया। मुझमें ज्ञान और दर्शन उत्पन्न हुआ। “मुझे अचल से विमुक्ति मिली, यह मेरा अन्तिम जन्म है, अब मेरा पुनर्जन्म नहीं होगा।” प्रसन्न मन से पंचवर्गीय भिक्षुओं ने भगवान . से कथन का अभिवादन किया।

3. “इदम वोच भगवा इदं वत्वा सुगतो अथापा सदवोच सत्या-”
मातापित-दिसा पुब्बया, आचरिया दक्खिणा दिशा।
पुत्तदारा दिशा पच्छा मित्तमच्चा च उत्तरा ॥
दासकम्मकारा हेट्ठा, उद्धं समणब्राह्मण ।
एतादिसा नमस्सेय्य, अलमतो कुले गिही ॥

हिन्दी – भगवान ने ऐसा कहा। इतना बोलकर सगत शास्ता ने इसके उपरान्त भी ऐसा कहा-
माता-पिता पूर्व दिशा है, गुरू दक्षिण दिशा। पुत्र-स्त्री पश्चिम दिशा एवं मित्रमात्य उत्तर दिशा। नौकर चाकर पताल दिशा तथा श्रमण-ब्राह्मण आकाश दिशा है। गृहस्थ को इस प्रकार से दिशाओं का नमस्कार अपने कुल में करना चाहिए।

4. अथ.खो भगवा पुब्बण्हासमयं निवासेत्वा पत्तचीवरमादाय राजगह पिण्डाय पाविसि। अद्दसा खो भगवा सिगालकं गहपतिपुतं कालस्सेव उटाय, राजगहा निक्खमित्वा, अलवत्थं अल्लकेसं पतलिकं पुथुदिशा नमस्सन्तं पुररंथमं दिसं, दक्खिणं दिसं, पच्छिम दिशं, उत्तरं दिसं, हेट्ठिम दिसं, उपरिमं दिसं ति।

हिन्दी – तब भगवान बुद्ध पूर्वाह्न समय में वस्त्र धारण कर पात्र और चीवर लेकर भिक्षाटन के लिए राजगृह में प्रविष्ट हुए। भगवान-बुद्ध ने गृहपति-पुत्र सिंगाल को प्रातःकाल ही उठकर राजगृह से निकलकर भीगे वस्त्र, भींगे केश, हाथ जोड़े विभिन्न दिशाओं-पूर्व दिशा, दक्षिण दिशा, पश्चिम दिशा, उत्तर दिशा, आकाना दिशा और पाताल दिशा को नमस्कार करते देखा।

5. एवं वुत्ते सिंगालको गहपलिपुन्नों भगवन्तं एतदवोच-अभिक्कन्तं भन्ते, अभिकन्तं भन्ते, सेय्यथापि भन्ते, निकुन्जितं वा उक्कुज्जेय पटिच्छन्न वा विवरेय्य मुल्हस्स वा रेग्गं आचिक्खेय्य, अन्धकारे वा तेलपज्जातं धामिरय्य-चक्खुमन्तो. रूपानि दक्खन्तोति, एवमेव भगवता अनेक परियायेन धम्मो पकासितो। एसाहं भन्ते भगवन्तं सरणं गच्छामि, धमञ्च भिक्खुसंघञ्च उपासकं मं भगवा धारेतु अञ्जगो पाणुपेतं सरणं अंतति।

हिन्दी – ऐसा कहने जाने पर गृहपति-पुत्र सिंगाल ने भगवान से ऐसा कहा-आश्चर्य है भन्ते, अद्भूत है भन्ते, जैसा महाराज, अंधे की सीधा कर दे, ढंके खोल दे, मूर्ख को मार्ग बतला दे, अन्धकार में दीपक दिखा दे, जिससे कि आँख वाला रूप को देख ले, उसी प्रकार से भगवान बुद्ध ने अनेक उदाहरणों के द्वारा धर्म को प्रकाशित किया। अतः भन्ते मैं भगवान की शरण जाता हूँ, (साथ ही) धर्म और भिक्षु संघ का भी आज से आजीवन भगवान मुझे .. अपनी शरण में आया उपासक स्वीकार करें।

6. अथ खो भगवा उट्ठायासना पक्कामि ? अथ खो राहुल कुमारो भगवन्त विद्वितो पिट्ठितों अनबन्धिदायज में समण देहि, दायन्जं में समण, देही ति। अथ खो भगवा आयस्मन्तं सारिपुत्तं आमन्तेसि- तेन हि त्वं सारिपुत्रं राहुल कुमारं पब्बाजोही, ति। कथाहं भन्ते, राहुल कुमारं पब्बोजेसी, ति ? अथ खो भगवा एतस्मिं निदाथे एतस्मिं पकरणे धम्मिं कथं कत्वा भिक्खु आमन्तेसि अनुजामि भिक्खवे, तीहि सरणगमनेहि सामणीदूपब्बन्ज। अथ खो आयस्मा सारिपुत्रों राहुल कुमारं पब्बाजेसि।

हिन्दी – तब भगवान आसन से उठकर चल दिये। राहुल कुमार भी भगवान के पीछे-पीछे चलने लगा। “श्रवण ? मुझे दायज्ज दें, श्रमण ? दयाज्ज दें।” तब भगवान आयुष्मान् सारिपुत्र से कहा-“तो सारिपुत्र.? राहुल कुमार को प्रब्रजित करो।” भन्ते किस प्रकार राहुल कुमार को प्रब्रजित करूं ? इसी मौके पर इस प्रकार मैं धार्मिक कथा कहकर भगवान ने भिक्षुओं को सम्बोधित किया ‘भिक्षुओं से? तीन कारण गमण से अमणेर प्रब्रज्जा का अनुज्ञा देता है। तब आयुष्मान सारिपुत्र ने राहुल कुमार को प्रव्रजित किया।

7. “अथ खो भगवा राजगहे यथाभियन्तं विहरित्वा येन कपिलवत्थु तेन चारिक पक्कामि। अनुपुब्बेन चारिकं चारमानो येन कपिलवत्थु तदवसरि। तत्र सुदं भगवा सक्सेसु विहरति कपिलवत्युस्मिं निग्रहेधारामे। अथ खो भगवा पुवण्हसमयं निवासेत्वा पत्रचीवरं आदाय येन सुद्धोदनस्स सक्कस्स निवे सावं तेनुपसंकमि उपसमित्वा पञत्ते आसने निसीदि।

हिन्दी – तब भगवान ने राजगृह में इच्छानुसार विहार कर जहाँ कपिलवस्तु थी, वहाँ के चारिका के लिए प्रस्थान किया। क्रमशः भ्रमण करते हुए जहाँ कलिपवस्तु थी, वहाँ पहुँचे। वहाँ भगवान बुद्ध कपिलवस्तु अवस्थित निग्रोधाराम में शाक्यों के बीच विहार करते थे। तब भगवान दो पहर के पूर्व वस्त्र पहन, पात्र चीवर लेकर जहाँ शाक्य शुद्धोधन का निवास स्थान था वहाँ पहुँचे, पहुंचकर विछे हुए आसन पर बैठ गये।

8. अथाखो ते लिच्छवी येन भगवा तेनुपसंकमिसु। अद्वसां खो भगवा ते लिच्छवी दुरतोव आगच्छते। दिस्बान भिक्खू आमन्तेसियेहि भिक्खवे भिक्खूहि देवा तावतिंसा अदिट्ठपुब्बा आलोकेथ भिक्खवे, लिच्छविपरिसं, उपसंहरथ, भिक्खवे लिच्छविपरिसं तावतिसंपरिसं ति। अथ खो ते लिच्छवी यावतिका यानस्स भूमि, यानेने गन्त्वा याना पच्चारोहित्वा पत्रिकाव येन भगवा तेनुषसंकमिसु, उपसंकमित्वा भगवन्तं अभिवादेत्वा एकमन्तं निसीदिस।

हिन्दी – तब वे लिच्छवी जहाँ भगवान थे, वहाँ पहुँचे। तब भगवान ने दूर से ही उन लिच्छवियों को आते देखा। देखकर भिक्षुओं को आमन्त्रित किया। भिक्षुओं, देखो, तायस्त्रिंश लोक के देवों का अभूतपूर्व दृश्य। लिच्छवियों की परिषद का अवलोकन करो, भिक्षुओं लिच्छवी परिषद को समझो। तब वे लिच्छवी रथ से जाने योग्य भूमि तक रथ से जाकर, फिर रथ से । उतरकर पैदल ही जहाँ भगवान थे, वहाँ पहुँचे। पहुँचकर भगवान का अभिवादन कर एक ओर बैठ गये।

9. “अथवा खो वे लिच्छवी अम्बपालि गणिकं एतदवोच किस्स जे अम्बपालि दहरानं-दहरानं लिच्छवीन…….. अक्खेन अक्खं पटिवट्टेसी ति ? तथापि पन मया अय्यपुत्ता स्वातनाय बुद्धप्रमुखो भिक्खूसंघो निमन्तितो, ति। देहि जे अम्बपालि, अम्हाकं एक भत्तं सतसहस्सेन, ति सचे में अय्यपुत्ता वेज्ञाति साहारं दन्जेय्याथ, नेव दज्जा अहं तं भत्तं, ति अथ खे ते लिच्छवी अंगुली फोटेसु-जितम्हा वत भी अम्बकाया पराजितम्हा वत भो अम्बकाया, ति।

हिन्दी – तब लिच्छवीयों ने अम्बपालि गणिका से ऐसा कहा-क्यों री, अम्बपालि युवक” लिच्छवीयों के घरे से धूरा युग से युग, चक्के से चक्का और आँख से आँख लड़ती है ? आर्य पुत्रों क्योंकि बुद्ध प्रमुख संघ कल के भोजन के लिए मेरे द्वारा आमन्त्रित है। हे अम्बपालि यह भोजन हमें (सौ) हजार (कार्यपण) से (में) दे दो। आर्यपुत्री यदि वैशाली जनपद भी दिया जाय, तो मैं इस भार को नहीं दूंगी। तब उन लिच्छवियों ने (दाँते तले) अँगुलियाँ दबायी। अरे अम्बपालि ने हमें जित लिया, अम्बपालि ने हमलोगों को पराजित कर दिया।

10. तेन खो पन समयेन तस्सा रलिया अच्चयेन चातुद्वीपकमोमेघो पावसि अथ खो भगवा भिक्खू आमन्तेसि यथा भिक्खवे, जेतवने वस्सति, एक चतुसु दीपेसु वस्सति। ओवस्सपिथ भिक्खवे कायं। अयं पच्छिम को चातुद्वीपको महामेघो ति। एवं भन्ते ति खो ते भिक्खू भगवतो पटिस्सुत्वा निक्खित ‘चीवरा कायं ओवस्सपिन्ति।

हिन्दी – उस समय उस रात्रि के अवसान होने पर चातुद्धीपिक महामेघ वरसने लगा। तब भगवान ने भिक्षुओं को सम्बोधित किया-भिक्षुओं, जैसी वर्षा जेतवन में हो रही है, उसी प्रकार चारों द्वीपों में वर्षा हो रही है। भिक्षुओं काया शीतल करो। यह अन्तिम चातुद्वीपिक महामेघ है। ठीक है भन्ते वे भिक्षु भगवान को प्रत्युत्तर देकर वस्त्र फेककर शरीर शीतल करने लगे।

11. अथ खो भगवा भिक्खु आमन्तेसि-संनहथ भिक्खवे पत्तचीवरं, कालो भत्तस्साति। एवं भन्ते, ति खो ते भिक्खू भगवतो पक्वस्सोसुं। अथ खो भगवा पुब्बण्हसमयं निवासेत्वा पत्रचीवर-मादाय, सेय्यथापि नाम बलवा पुरिसो समिञ्जितं वा वाहं पसारेय्य, पसारितं वा वाहं समिओय्य एवमेव जेतवने अन्तरहितो विशाखाय। मिगारमातुसा कोठेके पातहोसिा। निसीद्धि भगवा पञत्ते आसने सद्धि भिक्खू संघेन।

हिन्दी – तब भगवान बुद्ध ने भिक्षुओं को सम्बोधित किया-भिक्षुओं, पात्र-चीवर तैयार कर लो। भोजन का समय हो गया। अच्छा भन्ते, कह भिक्षुओं ने भगवान को उत्तर दिया। तब भगवान पूर्वाह्न में, वस्त्र धारण कर पात्र-चीवर लेकर जैसे कोई बलवान पुरुष अपनी मोड़ी हुई बाँह को पसार ले, पसारी हुई बाहों को समेट ले वैसे ही जेतवन से अतध्यान होकर विशाखा मिगार माता के कोठे पर प्रकट हुए। भिक्षु संघ के साथ विछे आसन पर बैठ गये।

12. जयं वेरं पसवति, दुक्खं सेति पराजितो ।
उपसन्तो सुखं सेति, हित्वा जय पराजयं ॥
हिन्दी – विजय वैर (शत्रुता) को जन्म देती है और पराजित (मनुष्य) दुःख की नींद सोता है। (अतः) उपशान्त (मानव) जय और पराजय से परे रहकर सुख की नींद सोता है।

13. साधु दस्सनमरियानं, सन्निवासो सदा सुखी ।
अदस्सनेन बालान, निच्चमेव सुखी सिया ॥
हिन्दी – आर्य का दर्शन उत्तम और संगति सदा सुखदायी होते हैं। मूखों के दर्शन से दूर रहने से मनुष्य सदा सुखी रहता है।

14. नत्थि रागसमो अक्गि, नत्थि दोससमो कलि ।
नल्यि खन्धसभा दुक्खा, नत्थि सन्ति परं सुखं ॥
हिन्दी – आसक्रि के समान आग नहीं है, द्वेष के समान कोई मल नहीं है, पञ्चस्कन्ध से बढ़कर कोई दुःख नहीं है शान्ति से बढ़कर (संसार में) कोई सुख नहीं है।

15. यथा माता-पित भाता, अजे. वापि च आतक।
गावो नी परमा मित्ता, यासु जायन्ति ओसध ॥
हिन्दी – जिस प्रकार माता-पिता, भाई या दूसरे सम्बन्धी, उसी प्रकार गाये हमारी परम मित्त है, जिनसे (अनेक) औषधियाँ उपलब्ध होती हैं।

16. अन्नदा बलदा चेता, वण्णदा सुखदा तथा ।
एतमत्थवसं ञत्वा, नास्सु गावो हनिंसु ते ॥
हिन्दी – (गायें) अन्न, बल, चेतना, वर्ण और सुख देने वाली है। इस बात को जानकर वे गायों की हत्या नहीं करते थे।

17. एवं धम्मे वियापन्ने, विभिन्ना सुदृवेस्सिका ।
पुथु विभिन्न खत्तिया, पति भरिया अवमअथा ॥
हिन्दी – इस प्रकार धर्म में खलल पड़ने पर शुद्धों और वैश्यों में फूट पड़ गयी क्षत्रिय भी विभिन्न भागों में बँट गये और स्त्रियाँ पति का अपमान करने लगी।

18.’न भजे. पापके मित्रे, न भजे पुरिसाधमे ।
भजेथ मित्रे कल्याणे भजेय पुरिसुत्रमे ॥
उत्तर – न पापी मित्रों के साथ रहो और न नराधमों की संगति करो । कल्याणकारी मित्रों की संगीति करो और नर श्रेष्ठ के साथ रहो।

19. उदकं हि न्यदन्ति नेतिक, उसुकारा नमयन्ति तेजनं ।
दारूं नमयन्ति तच्छका, अत्रानं दमयन्ति पण्डिता ॥
उत्तर – नहर निर्माता (सीधे ढंग से) पानी ले जाते हैं। वाणकार वाण को ठीक (सीधा) करते हैं। बढ़ई लकड़ी को सीधा करते हैं, (परन्तु) पंडित लोग अपने आपको सीधा (दमन) करते हैं।

20. यथा हि स्वतःरद्धो गम्भीरी, विप्पसन्नो अनाविलो ।
एवं धम्मानि सुत्वान, विप्पसीदन्ति पण्डिता ।।
हिन्दी – जैसे एक गम्भीर जलाशय प्रशान्त व निर्मल रहता है, वैसे ही धार्मिक प्रवचन सुनकर पण्डित लोग शान्त हो जाते हैं।

हिन्दी से पालि अनुवाद

हिन्दी वाक्य – पालि अनुवाद
1. बुद्ध का धर्म लोक में प्रकाशित होता है- बुद्धस्स धम्मो लोकस्मि आलोकत्ति।
2. पाप से संसार में मनुष्य को दुःख होता है- पापने लोके मनुष्यं दुक्खो हीति।
3. मैं बुद्ध को नमस्कार करता हूँ- अहं वुद्धं नमामि।
4. बुद्ध के धर्म से संसार में सुख होता है- बुद्धस्स धम्मेन संसार सुखो होति।
5. वह बुद्ध की शरण में जाता है- जो बुद्धं सरणं गच्छति।
6. देवता नगर से निकलते हैं- सुरो नगरस्या निक्खमति।
7. ऋषि लोग जंगल में रहते हैं- इसयो अरजएिंग अधिवसन्ति।
8. प्राचीन काल में राजगृह एक बड़ा नगर था- प्राचीनकाले राजगहो एको महानगरे आसि।
9. जहाँ मगध की राजधानी थी- तत्र मगधस्स राजधानी अस्ति।
10. भगवान बुद्ध के समय वहाँ बिम्बिसार नामक राजा रहता था- भगवान बुद्धस्स समये तत्र बिम्बिसारे नाम भूपो वासि।

11. आज यहाँ एक वन है जिसका नाम वेणुवन है- अज्ज इमस्मिं एको वनो अत्थि तस्स नाम बुलुलनो।
12. इस वन में बुद्ध अपने शिष्यों के साथ आते थे- इसस्मिं वने बुद्धो उत्तना सिस्सेहि स आगहिंसा।
13. राजगृह और नालन्दा के बीच अम्बलिका वन है- अन्तराच राजगहं अन्तरा च राजगह अम्बवालिकावने अस्थित।
14. राजगृह के पर्वत नगर की रक्षा करते हैं- राजगहस्स पब्बता नगरस्स रक्खनित।
15. वैभार पर्वत पर सप्तपर्णी गुफा है- विभारपब्बतो सत्रपण्णी गुहो अत्थि।
16. पूर्वदिशा में रत्नागिरि पर्वत है- पुरत्थिमे दिसे रत्नागिरि पब्बतो अत्थिा
17. इस पर्वत पर एक शान्ति स्तुप है- इमस्मि पब्बते, एको शान्ति स्तूपो अत्थि।
18. नालन्दा एक पुराना नगर है- नालन्दा एको प्राचीननगरो अत्थिा।
19. प्राचीनकाल में यहाँ बौद्धधर्म की पढ़ाई होती थी- प्राचीन काले स्तस्मिं बुद्धधम्मस्स अन्झापं आसि।
20. आज भी यहाँ एक महाविद्यालय है- अज्ज पि एतस्मि एको महाविन्जालयो अत्थि।

21. उसका नाम नवनालन्दा महाविहार है- अम्हे नवनालन्दा महाविहारो अत्थिा।
22. हमलोग नालन्दा महाविहार में पढ़ेंगे- अम्हे नवनालन्दामहाविहारस्मिं पठिस्साम।
23. तुम बुद्ध को नमस्कार करते हो- त्वं बुद्ध नमसि।
24. वह पुस्तक पढ़ता है- सो पोत्थकं पठाति।
25. मैं मित्र के साथ रहता हूँ- अहं मितेहि सह वसामि।
26. आचार्य के साथ शिष्यगण रहते हैं- आचरियेन सह विस्सा वसन्ति।
27. आजातशत्रु बुद्ध का उपासक था- आजातसतु बुद्धस्स उपासको आसि।
28. वे लोग मन्दिर में पुजा करते हैं- ते देवालयस्मि अच्चन्ति।
29. मैं खाकर पढूंगा- अहं भुज्जित्वा पठिस्समि।
30. तुमलोग भाइयों के साथ खेलोगे- तुम्हें. सहादरेहि सह कीलिम्ह।

31. हमलोग मित्र के साथ खेलेंगे- अम्हें मित्रेहि सह कीजिस्साम।
32. बालक बुद्धधर्म को जानता है- बालको बुद्धस्स धर्म जानति।
33. लड़के विद्यालय में पढ़ते हैं- बालका विज्जालयस्मि पठन्ति।
34. वह खेत में दौड़ता है- सो खेत्तस्मं धावति।
35. मैं घर में सोता हूँ- अहं गेहस्मिं सयामि।
36. राजगृह में भिक्षु रहते हैं- राजगहे भिक्खो वसन्ति।
37. भगवान बुद्ध को उपदेश देते हैं- भगवा भिक्खो वसन्ति।
38. गृहस्थ बुद्ध को दान देता है- गहपति बुद्धाय दानं ददाति।
39. नालन्दा में एक विश्वविद्यालय है- नालन्दा एको विस्सविज्जालयो आसि।
40. आज वहाँ लोग पालि पढ़ते हैं- अज्ज तत्र पुरिसा पालिं पठन्ति।

41. ‘त्रिपिटक बौद्ध धर्म के महत्वपूर्ण हैं- तिपिटका बुद्धधमस्स महतपुण्णगन्था सन्ति।
42. लोक हित के लिए बुद्ध धर्म का उपदेश करते हैं- लोकहिताय बुद्धो धम्म देसेति।
43. गुरू के आने पर शिष्य खड़े हो जाते हैं- आचरिये आगते सिस्सा उट्ठहन्ति।
44. गृहस्थ लोग बुद्ध की शरण में जाते हैं- गहपतयो बुद्धो सरणं गच्छन्ति।
45. आग वृक्ष को जलाता है- अनलो रूक्खं झापेति।
46. नेवला साँप को खाता है- नकुलो सप्पं खादत्ति।
47. तुम घर में रहते हो- त्वं गेहस्मिं वससि।
48. हमलोग जंगल में रहते हैं- अम्हे अरमि अधिवसाम।
49. मैं शील की रक्षा करूंगा- अहं शीलं रक्खिस्सामि।
50. हाथी ताल में नहाता है- गजो सरोवरो ओवस्सापेति।

51. चोर धन चुराता है- चोरा धनं चोरेन्ति।
52. हमलोग महाविद्यालयों में पढ़ते हैं- अम्हे महाविज्जालयस्मि पठाम।
53. राजा राष्ट्र को जीतता है- भूपो रटुं जिनाति।
54. वन में फूल खिलते हैं- वने पुप्फनि पुकान्ति।
55. उद्यान में फूल शोभते हैं- उदयाने पुप्फानि सोभन्ति।
56. शोक से शरीर गलता है- शोकेन शरीरं जीरति।
57. दान से शील बढ़ता है- दानेन शीलं बहुति।
58. तुमलोग आचार्य को प्रणाम करते हो- त्वं आचरियं पनमथ।
59. भारत गाँवों का देश है- भारतो गामनं देशो अत्थिा
60. बुद्ध धर्म को प्रकाशित करते हैं- बुद्धो धम्म देसेति।

61. बुद्ध के साथ शिष्य लोय रहते हैं- बुद्ध सह सिस्सा अधिवसन्ति।
62. हमलोग ध्यान करते हैं- अम्हे झानं कराम।
63. पटना विहार की राजधानी है- पटना विहारस्स राजधानी अत्थिा .
64. पटना का पुराना नाम पाटलिपुत्र था- पटना पुरानो नाम पाटलिपुत्रे आसि।
65. अशोक पाटलिपुत्र का सम्राट था- अशोकं पाटलिपुत्रस्स सम्राटो आसि।
66. जंगल में बन्दर वृक्ष पर दौड़ते हैं- अरजस्मि वानरा रूक्खहिंम धावन्ति।
67. आग की लपेट जंगल को जलाती है- अग्गीनं अच्चीनी अरखं झापेति।
68. ऋषि जंगल में ध्यान करते हैं- इसमो अरमिं झायन्ति।
69. वह खाने की इच्छा करता है- सो खापितुं इच्छति।
70. बुद्ध निर्वाण प्राप्त करते हैं- बुद्धो निब्बानं निब्बायति।

71. भगवान धर्मचक्र घुमाते हैं- भगवा धम्मचक्कं पवति।
72. ध्यान से प्रज्ञा पूर्ण होती है- झानेन पञ्च परिपुरति।
73. भगवान बुद्ध देखते हैं- भगवा बुद्धे पस्सति।
74. सारिपुत्र निर्वाण प्राप्त किया- सारिपुत्रो निब्बानं पापुणि।
75. बुद्ध धर्म के साथ विहार करेगे- बुद्धो धम्मेन सह विहारस्सिति।
76. भिक्षु लोग उपदेश देते रहेंगे- भिक्खवो उपदेशो देस्सिसन्ति।
77. मैं धर्म की शरण जाता हूँ- अहं धम्म सरणं गच्छामि।
78. तुमलोग पाटलिपुत्र गये- तुम्हे पाटलिपुत्रो यच्छित्थ।
79. हमलोग बुद्धत्व प्राप्त करेंगे – अम्हे सम्बोधि गहिस्साम।
80. तुम सूर्य लोक से आये थे- त्वं सूरिय लोकस्स आगच्छि।

81. वे लोग आनन्द के पास गये- वे आनन्दं समीपं गच्छिसु।
82. आनन्द ने बुद्ध से कहा- आनन्दी बुद्धेन कथि।
83. बुद्ध पालि भाषा में धर्म को प्रकाशित करते हैं- बुद्धो पालिभाषायं धम्म देसेति।
84. बुद्ध प्रव्रज्या के लिए घर से निकलते हैं- बुद्धो पब्बजाय गेहस्सा निक्खमति।
85. शिष्य आचार्य के साथ-साथ जाते हैं- शिस्सा आचरियेन मद्धिं गच्छन्ति।
86. जल विन पेड़ सुख रहा है -जलं बिना रूक्खो सुक्खति।
87. शील से ध्यान उत्पन्न होती है- सीलेन झानो उप्पज्जति।
88. ध्यान से प्रज्ञा उत्पन्न होती है- झनेन पञो उप्पज्जति।
89. प्रज्ञा से मुक्ति होती है- पञ्जन विभूति होति।
90. भगवान ने भिक्षुओं को देखा- भगवा भिक्खवो पस्सि।
91. आकाश में पंक्षी उड़ते हैं- आकाशे शकुणा विचरन्हिता
92. गृहाना के लड़के स्याही से लिखते हैं- गृहपतिस्स दारका मस्यिा लिखन्ति।

Bihar Board Class 10 Science Solutions Chapter 16 Management of Natural Resources

Bihar Board Class 10 Science Chapter 16 Management of Natural Resources InText Questions and Answers

In-text Questions (Page 269)

Question 1.
What changes can you make in your habits to become more environment friendly?
Answer:
The changes to become more environment friendly are:

• Reduce the use of fossil fuels.
• Repairing the water taps if leakage is seen.
• Planting trees.
• No use of plastic bags.
• Reuse the empty bottles of pickles and jams.
• Recycle the recyclable materials for use.

Question 2.
What would be the advantages of exploiting resources with short-term aims?
Answer:
Advantages for exploiting resources for short-term aims are:

• Increase profits without any accountability.
• Fulfil the needs of the present generation.

Question 3.
How would these advantages differ from the advantages of using a long-term perspective in managing our resources?
Answer:
A long-term perspective would be more advantageous as it will ensure the fulfilment of needs of the present generation and conserve the resources for the benefit of the future generations too.

This approach will also be helpful in avoiding overexploitation of resources for short term gains.

Question 4.
Why do you think there should be equitable distribution of resources? What forces would be working against an equitable distribution of our resources?
Answer:
Equitable distribution of resources is necessary so that benefits are also enjoyed by the poor people instead of being in hands of the rich and powerful people.

The social structure, the monetary gap and the social status work against equitable distribution of resources between the poor and the rich and powerful people.

In-text Questions (Page 273)

Question 1.
Why should we conserve forest and wildlife?
Answer:

• To preserve the biodiversity as its loss disturbs the ecological stability.
• Forest trees prevent floods and soil erosion.
• Various benefits like fuelwood, fruits, medicines, etc. are obtained by people from forests.

Question 2.
Suggest some approaches towards the conservation of forests.
Answer:

• Felling of trees indiscriminately should be banned.
• Creating awareness among people for forest conservation.
• Involving local people in forest conservation as was done in Arabari forests of West Bengal.
• Banning hunting of wild animals to protect wildlife.
• Encouraging planting more trees.

In-text Questions (Page 276)

Question 1.
Find out about the traditional systems of water harvesting/management in your region.
Answer:
The traditional systems of water harvesting are ponds, tanks, lakes and other water reservoirs which were called differently based on the regions. Example: Kulhs in Himachal Pradesh, Khadins, tanks and Nadis in Rajasthan, Kattas in Karnataka, etc. Baoli were used in Delhi region to store water in olden days.

Question 2.
Compare the above system with the probable systems in hilly/mountainous areas or plains or plateau regions.
Answer:
In hilly areas like Himachal Pradesh, the local system of canal irrigation called kulhs were developed in which water flowing in the streams was diverted to man-made channels. These channels took water to different villages down the hillside.

In level terrains like plains or plateau, crescent shaped earthen embankments or straight concrete and rubble ‘check dams’ are built to store running water.

Question 3.
Find out the source of water in your region/locality. Is water from this source available to all people living in that area?
Answer:
Water drawn from the rivers or tubewells is supplied by government through pipes to the homes of people in our locality. Only the areas approved by the local municipal bodies get the supply of water in this way.

Bihar Board Class 10 Science Chapter 16 Management of Natural Resources Textbook Questions and Answers

Question 1.
What changes would you suggest in your home in order to be environment-friendly?
Answer:
The following of 3 R’s is necessary to be environment-friendly in home, which are:
Reduce: Use less and not to waste any resource. For example, Water and electricity.
Recycle: Segregate the waste that can be recycled and make required things by using them. For example, Paper and plastic bottles.
Reuse: Use the things again and again. For example, Bottles of jams and pickles, plastic carry bags.

Question 2.
Can you suggest some changes in your school which would make it environment friendly?
Answer:

• Switch off the lights and fans when not necessary.
• Plant trees in the school campus.
• Recycle waste paper.
• Segregate wastes into biodegradable and non-biodegradable and put them in separate dustbins.

Question 3.
We saw in this chapter that there are four main stakeholders when it comes to forests and wildlife. Which among these should have the authority to decide the management of forest produce? Why do you think so?
Answer:
The stakeholders in the conservation of forests are:

• Local People: Those who are dependent on forests for their survival.
• Forest Department: Government who owns the land and controls resources
• Industrialists: Those who use various forests
• Wildlife enthusiasts: Those who want to conserve nature.

I am of the opinion that the local people should have the authority to decide the management of forest produce as they never overexploit the forest resources. They utilise them as per their needs and try to replenish them too. Their efforts can help in fulfilling and balancing the needs of the other three stakeholders in the conservation of forests.

Question 4.
How can you as an individual contribute or make a difference to the management of
(a) forests and wildlife, (b) water resources and (c) coal and petroleum?
Answer:
As an individual we can contribute or make a difference to the management of
(a) Forests and wildlife: By creating awareness among people for their conservation and planting more and more trees.
(b) Water resources: By turning off tap when not in use, repair leaking taps, use treated water for washing cars.
(c) Coal and petroleum: By using renewable sources of energy like solar energy, switching over to cleaner fuels like CNG, using solar heaters, using LED lights, less use of private vehicles.

Question 5.
What can you as an individual do to reduce your consumption of the various natural resources?
Answer:
As an individual we can reduce our consumption of the various natural resources by

• Taking a bus, public transport or walking/cycling instead of a private vehicle.
• Using LED bulbs in homes instead of normal bulbs.
• Taking the stairs instead of lift.
• Wearing an extra sweater on cold days instead of burning fossil fuels for warmth.

Question 6.
List five things you have done over the last one week to
(a) Conserve our natural resources.
(b) Increase the pressure on our natural resources.
Answer:
(a) Five things done to conserve our natural resources are:

• Switched off fans when not in use.
• Changed the lights in home to LED bulbs.
• Used public transport.
• Recycled waste paper.
• Reused the empty jam bottles to store kitchen grocery.

(b) Five things done to increase pressure on our natural resources are:

• Kept the lights switched on unnecessarily.
• Washed the car with water fit for drinking.
• Used car to travel even for short distances.
• Burnt paper wastes.
• Threw away old envelopes which could have been recycled.

Question 7.
On the basis of the issues raised in this chapter, what changes would you incorporate in your life-style in a move towards a sustainable use of our resources?
Answer:
The changes which I would incorporate in my life-style to move towards a sustainable use of our resources will be:

• Conserve water and electricity.
• Recycle the waste paper, plastic polybags, etc.
• Do water harvesting to recharge ground water level.
• Minimise use of fossil fuels and switch over to solar energy.
• Use public transport for travel instead of private vehicle.

Bihar Board Class 10 Science Chapter 16 Management of Natural Resources Textbook Activities

Activity 16.1 (Textbook page 266)

Euro norms refer to the permissible emission levels from both petrol and diesel vehicles, which have been implemented in Europe. However in India, the government has adopted the Euro norms for available fuel quality and the method of testing. Euro norms have been given a name of Bharat-I, Bharat-IV, etc. Refer-https://en.wikipedia.org/wiki/European_emission_standards https://en.wikipedia.org/wiki/Carbon_credit

The ways in which you can reduce the carbon emission levels are:
(i) Use public transport (ii) Conserve energy (iii) Manage resources in a better way (iv) Conservation of nature and natural resources (v) Creating awareness among people regarding need of conservation (vi) Plant more trees (vii) Reduce the carbon emissions from industries (viii) Strictly adhere to the pollution under control norms (ix) Use devices in industries to reduce carbon emissions (x) Proper planning and switching over to sources that emit less carbon

Activity 16.2 (Textbook page 266)

Refer-http://www.findouter.com/Asia/India/Science and Social Science/Environment/Environmental Organisations

We can contribute towards the same cause by actively participating in the activities of such organisations and creating awareness among the people of our locality and society.

Activity 16.3 (Textbook page 268)

Yes, the pollution levels of water can be indicated by the levels of pH of the water body. However, certain other variables like the Coliform count, Total Dissolved Solids and Conductivity of Suspended sediment etc. can supplement the data regarding the levels of pollution of the water.

Activity 16.4 (Textbook page 268)

The changes one would observe are that

• Forests cleared to use the land for agricultural fields.
• New houses have been constructed in place of mud huts.
• The non-metalled roads have replaced the metalled roads.

The destruction of forests to make agricultural fields should be minimised.

Activity 16.5 (Textbook page 270)

The forest produce which we use are- resins, gums, timber or wood, fruits, medicines, etc.
The persons living near a forest would use:

• timber-wood
• fruits
• spices
• wood to make paper
• tendu leaves for making bidis
• products of plantation of one species of plants
• resins and gums

The persons living in forest would use them for:

• fire-wood to be used as fuel
• fruits
• collection of honey
• fodder for cattle
• making implements for agriculture and construction
• medicines
• material for thatch roof of their huts

Activity 16.6 (Textbook page 271)

• Tendu leaves are used for making bidis
• Wood obtained from trees used in paper industry, furniture industry; wood from Salix species for making cricket bats etc.

No, these industries are not sustainable in the long run as they are being overexploited for human needs. So, we need to control our consumption of the products obtained from such trees.

Activity 16.7 (Textbook page 273)

(a) A lot of trees and vegetation is needed to be cut down for building rest houses for tourists in national parks. This is not good for the ecological balance of the area. Making such rest houses in National parks increases the levels of air pollution, noise pollution, etc. and the uncontrolled littering in such areas is a common sight these days which is very detrimental for the animals living in the area.

(b) Grazing animals in the national parks if carried out in an uncontrolled manner can lead to soil erosion as the grasses which bind the soil particles will not be there and so soil would be easily washed away during rains. The water holding capacity and ability to sustain the growth of larger trees will also be affected in absence of grass cover. Even the animals residing in the forest would be deprived of their food if large scale overgrazing is carried out.

(c) Tourists throwing plastic bottles/covers and other litter in national parks plays a havoc on the nature as these substances are non-biodegradable and they take several years to get completely degraded. The toxins which are released during their degradation further pollute the soil of the national parks. Plastics can choke the alimentary canals of the animals swallowing them and lead to their death. These substances also give an unpleasant look to the area due to their littering here and there.

Activity 16.8 (Textbook page 273)

The use of water resources merely for entertainment of few people when a large chunk of people from villages are suffering from chronic water shortage is very pathetic and shameful. Such a misuse of water should be stopped and the water should be diverted to the village for the use by the people during shortage of water. We need to manage our resources in a way that the distribution is equitable and useful to a large section of the society rather than catering to the needs of a few people. A big solution can be provided to the chronic water shortages in the village if rainwater is properly channelized, wastage of water is reduced, people are sensitised towards the need for conservation of water and the water resources should be managed in the most efficient way to fulfil the goals of sustainable development.

Activity 16.9 (Textbook page 273)

The maximum rainfall is received in the North east part of India and the western coastal regions of India. Mawsynram is the place where highest rainfall has been recorded till date. The area with least amount of rainfall are the Northwestern parts of India which include the states like Rajasthan, Haryana, parts of Gujarat and Punjab, so problems of water scarcity is more prevalent in these regions. The map showing the rainfall patterns in India is shown below:

Activity 16.10 (Textbook page 277)

The consumption of coal and petroleum can be reduced in the following ways:

• More use of public transport than personal vehicles.
• Conserving electricity by switching off fans and lights, when not in use.
• Use of solar cookers for cooking food in the areas which get good amount of sunlight.
• Use alternative sources of energy like the solar energy, wind energy etc.
• Use of biogas to generate electricity and to use as domestic fuel.
• The energy efficient devices like LED’s, higher Bureau of energy efficiency rating products etc.
• Save fuel by using bicycles or walking for covering short distances.
• An extra sweater can be worn in winters to save fuel/electricity used in a heating device.
• Less use of lavish lightning and decorations in weddings and public functions.
• Keeping the engines of vehicles well tuned and serviced to save fuel.

Activity 16.11 (Textbook page 278)

Euro norms refer to the permissible emission levels from both petrol and diesel vehicles, which have been implemented in Europe (EU-European Union). The Euro norms require manufacturers to reduce the existing polluting Emission Levels from the exhausts in a more efficient manner by making certain technical changes in the engines of the vehicles. The Euro-I norms was implemented from the year 1992-93. Euro-1 norms in India are known as India 2000 since it was implemented from 1/4/2000 in India. The changes required to be made by manufacturers for a euro I compliant car focussed primarily on: (a) catalyser capacity increase (b) tri-metal coating in the catalyser (c) exhaust gas recirculation (d) carburettor retuning (e) secondary air intake. The Euro-I and Euro-II norms are given in the table below:

Bihar Board Class 10 Science Solutions