Prasanna

Kerala State Board New Syllabus Plus Two Business Studies Chapter Wise Previous Questions and Answers Chapter 4 Planning.

Kerala Plus Two Business Studies Chapter Wise Previous Questions Chapter 4 Planning

Plus Two Business Studies Planning 1 Mark Important Questions

Question 1.
Find out the correct pair: (MAY-2009)
a) Objective – Promotion is based on merit only.
b) Policy – Time rate system of wage payment.
c) Rule – No smoking
d) Method – Make a profit of 40% on capital invested
Answer:
a) Rule – No smoking

Question 2.
Aswathy Automobiles Ltd. has decided to open five showrooms in different parts of the State to meet the increased demand of motor cars. Identify the type of plan in which the decision can be included. (MAY-2010)
Answer:
Programmes

Question 3.
Hindustan Motors Ltd. decided to increase the production of ambassador cards by 10% in the year 2010-11. Identify the type of plan in which the decision can be included. (MAY-2011)
Answer:
Objective

Question 4.
Budget is an instrument of (MARCH-2012)
a) Planning only
b) Control only
c) Both planning and control
d) None of these
Answer:
Both planning and control

Question 5.
The breakup of master plan department wise and sectional wise to support the master plan is called _____ (MAY-2012)
Answer:
Derivative Plan

Question 6.
What do you mean by ‘planning premises’? (MARCH-2013)
Answer:
All planning involves certain assumptions about the future which are known as planning premises.

Question 7.
The management of Sunlight Detergents Ltd. has decided to increase the sales of washing powder by 5 percent. Identify the element of planning in which the decision can be included. (MAY-2013)
Answer:
Objectives

Question 8.
Identify the odd one and justify. (MARCH-2014)
a) Motivation
b) Policies
c) Procedure
d) Objectives
Answer:
Motivation. Others are types of plans.

Question 9.
The basic material upon which plans are drawn is known as ______.
Answer:
Planning premises

Question 10.
Find the odd one from the following:
a) Rule
b) Procedure
c) Policy
d) Objective
Answer:
b) Procedure

Question 11.
Specific statements that tell you about what is to be done are
a) Rules
b) Procedures
c) Policy
d) Strategy
Answer:
a) Rules

Question 12.
The basic material upon which plans are drawn is known as _______
Answer:
Planning premises.

Question 13.
A statement of expected results expressed in numerical terms is known as:
a) Budget
b) Programme
c) Policy
d) Strategy
Answer:
a) Budget

Plus Two Business Studies Planning 2 Marks Important Questions

Question 1.
Identify the type of plan from the following statements and explain its meaning.(FEBRUARY-2009)
a) Smoking is prohibited in the factory premises.
b) Sales only on cash basis.
Answer:
a) Rule
b) Policy

Question 2.
Defect the differences in the following statements contained in a firms plan.(FEBRUARY-2010)
a) We sell goods only on cash basis.
b) Smoking is prohibited in the factory premises.
Answer:
a) Policy
b) Rule

Question 3.
Draw a hierarchy of plans by rearranging the following by taking budget as the base.(MARCH-2010)
Budget, Rules, Policies, Objectives, Procedures, Methods and Programmes.
Answer:
Hierarchy of plans

Question 4.
State the limitations of planning. (MARCH-2014)
Answer:
1) Planning makes the activities rigid.
2) Long term plans are insignificant in the rapidly changing business environment.

Plus Two Business Studies Planning 3 Marks Important Questions

Question 1.
“Planning is of vital importance in the managerial functions but it is noHree from limitations”. Do you agree with this statement? Justify your views. Mention any two limitations of planning. (MAY-2011)
Answer:
a) I agree
b) 1) Planning makes the activities rigid.
2) Long term plans are insignificant in the rapidly changing business environment.
3) It reduces creativity.
4) It involves cost.

Question 2.
Mr. Shallmon, the Production Manager of RM. Ltd., prepared a plan of actipn for the next month. Mr. Hari, the newly appointed assistant asked him, why he is giving this much importance to planning. Give answerto the question of Hari. (MARCH-2012)
Answer:
1) Planning provides directions
2) Planning reduces the risk of uncertainty
3) Planning reduces wasteful activities
4) Planning promotes innovative ideas
5) Planning facilitates decision making
6) Facilitates control

Question 3.
Even though planning is important in business, it suffers some limitations also. Explain any three limitations of planning.
Answer:
Limitations of Planning
1) Planning makes the activities rigid.
2) Long term plans are insignificant in the rapidly changing business environment.
3) It reduces creativity.
4) It involves cost.
5) It involves a lot of time.
6) Planning does not guarantee success.

Plus Two Business Studies Planning 4 Marks Important Questions

Question 1.
You are going to conduct a field trip to V-Guard Industries. You are required to make a detailed plan covering different steps in planning. (FEBRUARY-2009)
Answer:

Question 2.
“Planning, the primary function of management, suf- fersfrom a number of limitations.” Elucidate. (MAY-2009)
Answer:
Limitations of Planning
1) Planning makes the activities rigid.
2) Long term plans are insignificant in the rapidly changing business environment.
3) It reduces creativity.
4) It involves cost.
5) It involves a lot of time.
6) Planning does not guarantee success.

Question 3.
Mr.Gopinathan, an Engineer, has decided to start a small scale industrial unit. As a commerce student, you are asked to prepare a plan of action for this business. In this respect state the steps to be followed in the planning process. (MAY-2010)
Answer:
a) Planning
b) Planning Process (Steps in Planning)
1) Setting Objectives: The first step in planning is setting objectives. Objectives may be set for the entire organisation and for each department. The objective must be specific and clear.
2) Developing premises : Planning is based on certain assumptions about the future. These assumptions are called planning premises. Forecasting is important in developing planning premises.
3) Identifying alternative courses of action: The next step in planning is to identify the alternative courses of action to achieve the objectives.
4) Evaluating alternative Courses : The pros and cons of various alternatives must be evaluated in terms of their expected cost and benefits.
5) Selecting an alternative : After evaluating the alternatives the manager will select that alternative which gives maximum benefit at minimum cost.
6) Implement the plan : Implementation of plan means putting plans, into action so as to achieve the objectives of the business.
7) Follow up action : Plans are to be evaluated regularly to check whether they are being implemented and activities are performed according to schedule.

Question 4.
Explain the following terms: (MARCH-2011)
a) Objectives
b) Procedure
c) Programmes
Answer:
Objectives : Objectives are the ends, towards which activity is aimed at forthe accomplishment of organizational goals. Objective should be measurable in quantitative terms.
2) Procedure : Procedure is a chronological sequence or steps to be undertaken to enforce a policy.
3) Programme : Programme includes all the activities necessary for achieving a given objective. Programmes are the combination of goals, policies, procedures and rules.

Question 5.
“A policy is a guide to thinking and step to decision making.” Do you agree with this statement? Justify your answer. Give two examples of the policies of a firm.(MAY-2013)
Answer:
Policy : Policy is a broad statement formulated to provide guidelineSm decision making.
Eg. 1) Promotion based on merits only.
2) We don’t sell on credit.

Question 6.
The Board of Directors of National Aluminium Co. Ltd. decided to implement the following plans in their production department during the year 2014.
a) Increase the production by 10% in the year 2014.
b) Only ITI certificate holders should be appointed.
c) All employees should punch at the factory gate at 8 am.
d) Newly selected employees should be given one month training.
1) Classifies the plans adopted by the National Aluminium Co. Ltd.
2) Establish the reasons for such classification.
Answer:
a) Objective-Targetto be achieved
b) Policy – Guide in decision making
c) Rule – Rigid policy which cannot be changed.
d) Programme-All activities necessary for achieving a given objective.

Question 7.
What are the steps the management need to take in the process of planning?
Answer:
a) Planning
b) Planning Process (Steps in Planning)
1) Setting Objectives: The first step in planning is setting objectives. Objectives may be set for the entire organisation and for each department. The objective must be specific and clear.
2) Developing premises : Planning is based on certain assumptions about the future. These assumptions are called planning premises. Forecasting is important in developing planning premises.
3) Identifying alternative courses of action: The next step in planning is to identify the alternative courses of action to achieve the objectives.
4) Evaluating alternative Courses : The pros and cons of various alternatives must be evaluated in terms of their expected cost and benefits.
5) Selecting an alternative : After evaluating the alternatives the manager will select that alternative which gives maximum benefit at minimum cost.
6) Implement the plan : Implementation of plan means putting plans, into action so as to achieve the objectives of the business.
7) Follow up action : Plans are to be evaluated regularly to check whether they are being implemented and activities are performed according to schedule.

Question 8.
“Planning is certainly important as it tells us where to go; it provide direction and reduces the risk of uncertainty.” Briefly explain the importance of planning in the light of above statement.
Answer:
Importance of Planning
1) Planning provides directions : By stating in advance how work is to be done planning provides direction for all actions.
2) Planning reduces the risk of uncertainty : Planning enables an organisation to predict future events and prepare to face the unexpected events.
3) Planning reduces wasteful activities: Planning serves as the basis of co-ordinating the activities and efforts of different departments and individuals. It helps to eliminate useless and redundant activities.
4) Planning promotes innovative ideas : Since planning is thinking in advance, there is scope for finding better and different methods to achieve the desired objectives.
5) Planning facilitates decision making: Planning helps in decision making by selecting the best alternative among the various alternatives.
6) Facilitates control: Planning provides the basis for control. Planning specifies the standard with which the actual performance is compared to find out deviation and taking corrective action.

Question 9.
Briefly explain the various limitations of planning the business managers need to overcome.
Answer:
Limitations of Planning
1) Planning makes the activities rigid.
2) Long term plans are insignificant in the rapidly changing business environment.
3) It reduces creativity.
4) It involves cost.
5) It involves a lot of time.
6) Planning does not guarantee success.

Plus Two Business Studies Planning 5 Marks Important Questions

Question 1.
While asking questions in the classroom the teacher asks Kala about the important functions of manage¬ment. She replies: Organising, staffing, directing and controlling.(MARCH-2009)
The teacher replies that one of the important functions is missing. The teacher gives one clue that it is the preliminary function of management.
a) Identify the function.
b) What are the different steps involved in that function.
Answer:
a) Planning
b) Planning Process (Steps in Planning)
1) Setting Objectives: The first step in planning is setting objectives. Objectives may be set for the entire organisation and for each department. The objective must be specific and clear.
2) Developing premises : Planning is based on certain assumptions about the future. These assumptions are called planning premises. Forecasting is important in developing planning premises.
3) Identifying alternative courses of action: The next step in planning is to identify the alternative courses of action to achieve the objectives.
4) Evaluating alternative Courses : The pros and cons of various alternatives must be evaluated in terms of their expected cost and benefits.
5) Selecting an alternative : After evaluating the alternatives the manager will select that alternative which gives maximum benefit at minimum cost.
6) Implement the plan : Implementation of plan means putting plans, into action so as to achieve the objectives of the business.
7) Follow up action : Plans are to be evaluated regularly to check whether they are being implemented and activities are performed according to schedule.

Question 2.
Ganga, a commerce student, argue in a class debate that planning ends with the selection of best alternative. But Parvathy of same class opposed the argument stating the planning continues even after the selection of best alternative.(FEBRUARY-2010)
a) To whom do you agree?
b) Explain the steps to be followed after the selection of best alternative
Answer:
a) Parvathy.
b) 1) Setting Objectives
2) Developing premises
3) Identifying alternative courses of action
4) Evaluating alternative Courses
5) Selecting an alternative
6) Implement the plan
7) Follow up action

Kerala State Board New Syllabus Plus Two Business Studies Chapter Wise Previous Questions and Answers Chapter 3 Business Environment.

Kerala Plus Two Business Studies Chapter Wise Previous Questions Chapter 3 Business Environment

Plus Two Business Studies Business Environment 1 Mark Important Questions

Question 1.
Which of the following is an example of Social environment? (FEBRUARY – 2009)
a) Economic system
b) Stability of Government
c) Consumer protection Act
d) Composition of family
Answer:
d) Composition of family

Question 2.
Find out the environment which describes the char-acteristics of the society.(MARCH-2009)
a) Political environment
b) Legal environment
c) Social environment
d) Technological environment
Answer:
c) Social environment

Question 3.
On November 1,2008 Reserve Bank of India reduced the cash reserve ratio to 5.5% to improve the avail-ability of credit.
identify the environment to which it relates to. (MAY-2009)
Answer:
Economic Environment

Question 4.
Find the odd one. (FEBRUARY-2010)
a) Unstable Government
b) Import-Export policy
c) Taxation Policy
d) Licensing Policy
Answer:
a) Unstable Government

Question 5.
Mr. Ramachandran, a Keralite, is doing computer software business in Germany. He wants to establish a computer software industrial project in Technopark, Thiruvananthapuram because of the business environment prevailing in Kerala.
Identify the particular business environment attracted Mr.Ramachandran. ?(MAY-2010)
Answer:
Political Environment

Question 6.
The Management of Kerala Bank Ltd. has decided to introduce core banking sysem in its branches in Kerala for providing modern banking facilities to its customers. Identify the business environment the bank has been made use of. (MAY-2011)
Answer:
Technological environment

Question 7.
“Introduction of internet banking in banking sector.” Identify the environment referred here. (MARCH-2012)
Answer:
Technological environment

Question 8.
The environment consists of components such as beliefs, traditions, etc. is known as environment. (MARCH-2013)
a) Legal
b) Economic
c) Political
d) Social
Answer:
d) Social

Question 9.
The environment which consists of those elements related to government affairs is called. (MAY-2013)
a) Economic environment
b) Social environment
c) Political environment
d) Legal environment
Answer:
c) Political environment

Question 10.
Royal Insurance Company Ltd. decided to computerise all its branches in Kerala to provide better services to the customers.
Identify the external environment the company has made use of. (MARCH-2015)
Answer:
Technological environment

Question 11.
Abolition of unnecessary licensing and quotas are examples of ___________ (MARCH-2016)
Answer:
Liberalisation

Question 12.
Life expectancy is one of the key elements that influences: (MAY-2016)
a) legal environment
b) Economic environment
c) Social environment
d) Political environment
Answer:
c) Social environment

Question 13.
The integration of the various economies of the world leading towards the emergence of a cohesive global economy is known as _________?(MARCH-2017)
Answer:
Globalisation

Question 14.
Stability and peace prevailing in the country are examples of (MAY-2017)
a) Legal environment
b) Economic environment
c) Social environment
d) Political environment
Answer:
d) Political Environment

Plus Two Business Studies Business Environment 2 Marks Important Questions

Question 1.
“Industrial policies usually give more importance to rural and backward areas.”Give four reasons. (MAY-2013)
Answer:
i) It helps in employment generation and utilization of local resources.
ii) It helps to promote economic and industrial development in the rural area.
iii) It helps to develop traditional sector industries to achieve equitable social development.

Plus Two Business Studies Business Environment 3 Marks Important Questions

Question 1.
Classify the following environmental factors into Economic, Social and Legal factors. (MAY-2009)
1) Tax Rates
2) LabourLaws
3) Level of Education
4) Human Rights
5) Foreign Trade
6) Demographiccomposition
7) Liberalisation
8) Customs and Beliefs
(9) Trademarks Act
Answer:

Question 2.
As a commerce student describe your point of view regarding the fact that aim of globalization is to look up on the world as a global village.”(FEBRUARY-2010)
Answer:
Globalization : Globalisation means the integration of the various economies of the world leading towards the emergence of a cohesive global economy.
Features of Globalisation:
a) Free flow of goods and services across nations
b) Free flow of capital across nations
c) Free flow of information and technology
d) Free movement of people across borders

Question 3.
“Scaning helps to get detailed information”. Give your comments in relation to business environment. (MARCH-2010)
Answer:
1) Identification of opportunities : Environment provides numerous opportunities for business suc-cess. Early identification of opportunities helps an enterprise to be the first to exploit them.
2) Identification of threats : Environmental awareness help managers to identify various threats on time and serves as an early warning signal.
3) Tapping useful resources : Business environment helps to know the availability of resources and making them available on time .

Question 4.
Match the following. (MARCH-2012)

Answer:
a) Legal environment – Labour laws
b) Economic environment – Disinvestment policy
c) Social environment – Level of literacy

Question 5.
‘Govt, has decided to increase foreign direct investment in insurance sector.’ Which area of business environment is mentioned in the above decision. Explain. (MARCH-2013)
Answer:
a) Political environment
b) Political Environment: Political environment includes constitution, political parties and their ideology, types of govt., political stability, attitude towards business, etc.

Question 6.
“Smart phones were widely used in rail ticket booking, internet browsing, e-commerce, etc.” Explain the element of business environment referred here.(MARCH-2016)
Answer:
a) Technological environment
b) Technological Environment : Technological environment consists of new products, new technologies, new approaches to product, new methods and equipments, etc.

Question 7.
What is your understanding about the terms (i) Glo-balization, (ii) Liberalization and (iii) Privatisation? (MAY-2016)
Answer:
a) Globalization : Globalisation means the inte-gration of the various economies of the world leading towards the emergence of a cohesive global economy.
b) Liberalisation : Liberalization of economy means, to free it from direct control imposed by the government.
c) Privatisation: Privatisation means transfer of the public sector enterprises to the private sector.

Question 8.
“Inspite of global economic crisis India is expected to achieve a growth rate of 6.8% in the F.Y. 2015-16.” In theHight of the above statement briefly explain the impact of Government policy changes in business and Industry.(MARCH-2017)
Answer:
1) Competition for Indian firms has increased.
2) The customer’s wider choice in purchasing better quality of goods and services.
3) Rapid technological advancement has changed/ improved the production process.

Question 9.
State the various grounds. Why understanding the importance of business environment is so vital for business managers? (MAY-2017)
Answer:
2 Importance of Business Environment
1) Identification of opportunities : Environment provides numerous opportunities for business success. Early identification of opportunities helps an enterprise to be the first to exploit them.
2) Identification of threats : Environmental awareness help managers to identify various threats on time and serves as an early warning signal.
3) Tapping useful resources : Business environment helps to know the availability of resources and making them available on time .
4) Coping with rapid changes : Environmental . scanning enables the firms to adapt themselves
to the changes in the market.
5) Assistance in planning and policy formulation: Environmental understanding and analysis is the basis for planning and policy making.
6) Improving performance: Environment scanning helps an organisation in improving its performance

Plus Two Business Studies Business Environment 4 Marks Important Questions

Question 1.
Write a short note on any four factors affecting environment of a business. (MARCH-2010)
Answer:
Dimensions of Business Environment

1) Economic Environment: Interest rates, inflation rates, changes in disposable income of people, stock market indices and the value of rupee are some of the economic factors that can affect the business enterprise.
2) Social Environment: The social environment of business includes the social forces like customs and traditions, values, social trends, literacy rate, educational levels, lifestyle, etc.
3) Technological Environment : Technological environment consists of new products, new technologies, new approaches to product, new methods and equipments, etc.
4) Political Environment: Political environment includes constitution, political parties and their ideology, types of govt., political stability, attitude towards business, etc.

Question 2.
Write down the contents you have to include in the seminar report on the topic business environment and its classifications. (MARCH-2014)
Answer:
Business Environment: The term ‘business environment’ means the sum total of all individuals, in-stitutions and other forces that are outside the control of a business enterprise but that may affect its performance.

Question 3.
The Industrial Policy 2003 formulated by the Govt, of India was to highlight some objectives. Name any four such objectives. (MARCH-2015)
Answer:
1) Encourage foreign direct investment
2) Abolition of industrial registration schemes
3) Delicencing of industries.
4) Strengthening the role of private sector
5) Increase in employment opportunities.

Plus Two Business Studies Business Environment 5 Marks Important Questions

Question 1.
Draw a chart showing the components of business environment.(FEBRUARY-2009)
Answer:
Dimensions of Business Environment

1) Economic Environment: Interest rates, inflation rates, changes in disposable income of people, stock market indices and the value of rupee are some of the economic factors that can affect the business enterprise.
2) Social Environment: The social environment of business includes the social forces like customs and traditions, values, social trends, literacy rate, educational levels, lifestyle, etc.
3) Technological Environment : Technological environment consists of new products, new technologies, new approaches to product, new methods and equipments, etc.
4) Political Environment: Political environment includes constitution, political parties and their ideology, types of govt., political stability, attitude towards business, etc,
5) Legal Environment : Legal environment includes various legislations passed by the central, state or local Government.

Question 2.
Following is the headline of an article published in a business format. “Awareness of environment is a must for business success.” Do you agree with this statement? Justify your answer.(MAY-2012)
Answer:
(a) Yes
(b) 2 Importance of Business Environment
1) Identification of opportunities : Environment provides numerous opportunities for business success. Early identification of opportunities helps an enterprise to be the first to exploit them.
2) Identification of threats : Environmental awareness help managers to identify various threats on time and serves as an early warning signal.
3) Tapping useful resources : Business environment helps to know the availability of resources and making them available on time .
4) Coping with rapid changes : Environmental . scanning enables the firms to adapt themselves
to the changes in the market.
5) Assistance in planning and policy formulation: Environmental understanding and analysis is the basis for planning and policy making.
6) Improving performance: Environment scanning helps an organisation in improving its performance.

Kerala State Board New Syllabus Plus Two Business Studies Chapter Wise Previous Questions and Answers Chapter 2 Principles of Management.

Kerala Plus Two Business Studies Chapter Wise Previous Questions Chapter 2 Principles of Management

Plus Two Business Studies Principles of Management 1 Mark Important Questions

Question 1.
Identify the management principle which states that “Union is strength.” (FEBRUARY-2009)
Answer:
Espirit de corps

Question 2.
Mr. Syam, the Production Manager of a firm, instructs Mr. Kiran to produce 50 units of a product per day. Mr. Arun, the Assistant Production Manager, instructs Mr. Kiran to produce 75 units. Which management principle is violated here? (MARCH-2009)
Answer:
Unity of Command

Question 3.
Identify the Management principle which states that managers should never try to have a divide and rule policy. (FEBRUARY-2010)
Answer:
Espirit de corps

Question 4.
Observe the following management principles and pick the odd one out. (MAY-2010)
(a) Unit of command
(b) Unit of direction
(c) Maximum output
(d) Equity
Answer:
(c) Maximum output

Question 5.
Management principles never remain static in its application mode. They can be applied with variation under different conditions in different ways. Identify the nature of management principle referred above. (MAY-2011)
Answer:
Universal Application

Question 6.
Complete the series
General and Industrial Management: Henry Fayol (MAY-2012)
The Philosopy of Management: ______
Answer:
F.W. Taylor

Question 7.
_________ are the prescribed guidelines for conducting an action.(MARCH-2013)
(a) Rules
(b) Methods
(c) Budgets
(d) Programmes
Answer:
(a) Rules

Question 8.
As a part of implementing scientific management techniques in his institution, Mr.Aravind decided to conduct work study. For that he conduct time study, motion study and fatigue study. But he forget to conduct one related study. Identify it.(MARCH-2014)
Answer:
Method study

Question 9.
In the opinion of Henry Fayol, the management expert, each employee should be received orders from one superior only. (MARCH-2015)
Mention the management principle referred here
Answer:
Unity of command

Question 10.
One of the following is not a feature of planning. Spot it. (MARCH-2015)
(a) Pervasiveness
(b) Mental revolution
(c) Continuous process
(d) Flexibility
Answer:
(b) Mental revolution

Question 11.
Henry Fayol a famous management theorist hails from _________. (MARCH-2016)
Answer:
(a) Japan
(b) Spain
(c) Russia
(d) France

Question 12.
Which one of the following principles of Fayol justi¬fies the statement “a place for everything and everything in its place”.(MAY-2016)
(a) Equity
(b) Stability of personnel
(c) Espirit De Corps
(d) Order
Answer:
(d) Order

Question 13.
Which among the following is not a contribution by F.W. Taylor?(MAY-2017)
(a) Differential Piece Rate
(b) Time Study
(c) Scalar Chain
(d) Functional Foremanship
Answer:
(c) Scalar Chain

Plus Two Business Studies Principles of Management 2 Marks Important Questions

Question 1.
Analyse the following diagram.(MARCH-2009)

According to Fayol’s Principles of Management, which term is used to mention the direct communi¬cation between D and P in the above diagram? Explain the concept.
Answer:
Gang Plank : According to the concept of gang plank persons of the same rank can communicate with each other especially in emergency situations. It helpstosave a lot of time in communication and possibility of distortion of messages can be reduced.

Question 2.
Find out the odd one. (MAY-2009)
(a) Stability of tenure of personnel.
(b) Scientific selection and training of workers.
(c) Maximum output.
(d) Replacement of old rule of thumb method.
Answer:
Stability of tenure of personnel – It is the management principle developed by Henry Fayol. All others are Taylors Scientific management principles.

Question 3.
“Proper understanding of management principles makes the managers more realistic in their profession.” Explain the concept.(MARCH-2010)
Answer:
(1) Increase efficiency : The understanding of the management principles provides guidelines to the managers for handling effectively the complex problems.
(2) Meeting the changing environmental requirements: Management principles are flexible and can be modified to meet changing requirements of environment.

Question 4.
Superiors should be impartial while dealing with their subordinates? (MAY-2012)
(a) Which management principle is meant here?
(b) Who advocated this principle?
Answer:
(a) Equity
(b) Henry Fayol

Question 5.
Mr.Sam, working in production department always receive instructions from production manager only. (MARCH-2014)
(a) Which management principle is applicable here?
(b) Who advocated these principles?
Answer:
(a) Unity of command
(b) Henry Fayol

Plus Two Business Studies Principles of Management 3 Marks Important Questions

Question 1.
Group the following persons coming under planning -in-charge and production -in-charge based on F.W Taylor’s functional foremanship.(MARCH-2009)
Gang Boss, Instruction Card Clerk, Inspector, Disci-plinarian, Speed Boss, Route Clerk.
Answer:

Question 2.
Draw a figure showing functional foremanship as advocated by F.W.Taylor to ensure specialisation in the organisation.(MAY-2012)
Answer:

Question 3.
As the father of modern management, Henry Fayol has suggested some management principles. List out any six of them.(MARCH-2014)
Answer:
Fayol’s Principles of Management: Henry Fayol (1841-1925) is known as the ‘Father of General Management’. The 14 principles of management given by him are:
1) Division of Work : This principle states that a complex work should be divided into small tasks, and each task should be assigned a particular employee. Division of work leads to specialization.
2) Authority and Responsibility: Authority is the right to give orders to the subordinates and responsibility is the obligation to perform the work in the mannerdirected by authority. There should be a balance between authority and responsibility.

3) Discipline: it is the obedience to organizational rules and employment agreement which are necessary for working of the organization.
4) Unity of Command : The principle of unity of command statej that each employee should receive orders ffom one superior only. It helps to avoid confusion and conflict in the employees.
5) Unity of Direction : Each group of activities having the same objective must have one head and one plan. This ensures unity of action and co-ordination.
6) Subordination of Individual Interest to General Interest: The Interest of an organization should take priority over the interests of any one individual employee.
7) Remuneration of Employees: Remuneration should be just, equitable and fair to both employees and the organization.
8) Centralization and Decentralization: Centralisation means concentration of authority at the top management. Decentralisation means dispersal of authority to the lower levels in the organisation. There should be a balance between Centralisation and decentralization.
9) Scalar Chain: The formal lines of authority from highest to lowest ranks are known as scalar chain. According to this principle, communication should passthrough the established chain of command. It ensures unity of command and effective communication.
Gang Plank : According to the concept of gang plank persons of the same rank can cprnmunicate with each other especially in emergency situations. It helps to save a lot of time in communication and possibility of distortion of messages can be reduced.
10. Order: According to Fayol, “People and materials must be in suitable places at appropriate time for maximum efficiency.” ‘
11. Equity: This principle requires the managers to be kind and just to workers. Superiors should be impartial while dealing with their subordinates.
12.Stability of Personnel: According to Fayol, workers should not be moved from one job to another frequently. It helps to minimise labour tumoverin the organization.
13.Initiative: Workers should be encouraged to develop and carry out their plans for improvements.
14. Espirit De Corps (Union is strength): According to Fayol, Management should promote a team spirit of unity and harmony among employees.

Plus Two Business Studies Principles of Management 4 Marks Important Questions

Question 1.
Henry Fayol suggested that there should be one head and one plan fora group of activities having the same objective. (MAY-2009)
(a) Identify the management principle referred to here.
(b) Compare the same with the principle of unity of command.
Answer:
(a) Unity of direction
(b) Unity of Command : The principle of unity of command states that each employee should re-ceive orders from one superior only. It helps to avoid confusion and conflict in the employees.
Unity of Direction : Each group of activities having the same objective must have one head and one plan. This ensures unity of action and co-ordination.

Question 2.
Mr.Ramesh Menon is the proprietor of Modern Garments Centre, a readymade garments manufacturing unit. There are 40 workers in the unit and grouped them into 4 groups according to their skill and ability. Each group was given separate tasks like designing, measuring, cutting and stitching. Now, this is the leading garment manufacturing unit in the city. (MAY-2010)
(a) Identify the general management principle that caused the success of the unit. (1 mark)
(b) State any two merits of this principle. (3 marks)
Answer:
(a) Division of labour
(b) a) Division of work
(b) Benefits of Division of Work
(1) It brings specialisation.
(2) It helps to minimise wastage.

Question 3.
Fayol’s ‘Unity of Command’ and Tailor’s ‘Functional foremanship’ are contradictory.” – Do you agree ? Give reason. (MARCH-2011)
Answer:
Yes. in case of unity of command, every employee receives instructions from one boss only and he is responsible and accountable to him alone. In case of functional foremanship, every worker receives instructions from eight bosses, four from planning department and four from production department. In this way, unity of command stresses on centralisation and functional foremanship on decentralization.

Question 4.
‘Henry Fayol suggested short circuiting the chain of command where emergency decisionsare to be taken.” (MARCH-2011)
(a) Which management principle is reflected here?
(b) What technique is suggested by Fayol to short circuit the path of communication?
Answer:
(a) Scalar Chain
(b) GangPlank
(b) Gang Plank : According to the concept of gang plank persons of the same rank can communicate with each other especially in emergency situations. It helps to save a lot of time in communication and possibility of distortion of messages can be reduced.

Question 5.
Mr.Thomas is the proprietor of National Engineering Industries and employed 40 workers under him. He grouped the employees into 4 according to their skill and ability. Each group was given separate tasks like designing, turning, welding and painting. Now this is the leading engineering industrial unit in the city. (MAY-2011)
(a) Identify the general management principle . contributes to the success of firm.
(b) State any three merits of this principle.
Answer:
(a) Division of labour
(b) a) Division of work
b) Benefits of Division of Work
(1) It helps to minimize wastage.
(2) The quality and quantity of production will improve. .
(3) It helps increase the efficiency of employees.

Question 6.
F.W. Taylor, the father of scientific management developed various techniques to improve performance of business firms. Explain any four of such techniques. (MARCH-2015)
Answer:
Techniques of Scientific Management
foremanship is a technique in which planning and execution are separated. He classified 8 specialist foremen into two departments viz. Planning and Production department. Both departments have four foremen each. Functional foremanship is based on the principle of division of work.

a) Route clerk : To lay down the sequence of operations through which the raw materials have to pass in the production process.
b) Time & cost clerk: To lay down the standard time for completion of the work.
c) Instruction card clerk: He is expected to deal the instructions to be followed by workers in handling the job.
d) Disciplinarian: He maintains proper discipline in the factory.
e) Gang boss: He arranges material, machine, tool, etc. for operation.
f) Speed boss: He supervises matters relating to the speed of work.
g) Repair boss: He ensures repairs and maintenance of the tools and machines.
h) Inspector: He checksthe quality of work done.
2) Standardisation and simplification of work: Standardisation refers to the process of setting standards for every business activity. It includes use of standard tools and equipments, methods, working conditions, etc. for the maximisation of output. Simplification aims at eliminating unnecessary diversity of products. -It results in savings of cost of labour, machines and tools.
3) Method study: The objective of method study is to find out one best way of doing the job. The main objective is to minimize the cost of production and maximize the.quality of the work.
4) Motion study: Motion study involves close observation of the movements of the workers and machines to perform a particular job. It helps to eliminate unnecessary movements of men, materials and machine.
5) Time study: It determines the standard time taken to perform a well-defined job. The objective of time study is to determine the number of workers to be employed, frame suitable incentive schemes and determine labour costs.
6) Fatigue study: Fatigue study seeks to determine the amount and frequency of rest intervals in completing a task.
7) Differential piece wage system: Under this system of wage payment, two kinds of rates are laid down.
a) Higher rates are offered to those workers who produce more than standard output.
b) Lower rates for those who produce below standard output.
8) Mental revolution: It involves a change in the mental attitude of workers and management towards each other. Both the parties should realise each other’s importance and work towards the profit of the firm.

Plus Two Business Studies Principles of Management 5 Marks Important Questions

Question 1.
Mr. Godwin, the owner of a manufacturing unit, likes to implement scientific management techniques in his business. What are the important principles he has to follow?(MARCH-2012)
Answer:
Principles of Scientific Management
1) Science and not the rule of thumb : The first principle of scientific management requires scientific study and analysis of each element of job in orderto replace old rule of thumb approach.
2) Harmony, not discord : As per this principle, there should be complete harmony between the management and workers. Taylor called for complete mental revolution on the part of both management and workers. Both the parties should realize each other’s importance and work towards the profits of the firm.
3) Co-operation not individualism : There should be complete co-operation between the labour and the management instead of individualism. According to Taylor, there should be an almost equal division of work and responsibility between workers and management.
4) Development of each and every person to his or her greatest efficiency and prosperity : The growth and development of an organisation depends on the efficiency and prosperity of employees. The efficiency of employees can be developed by giving propertraining and development. This ensure the growth of an organisation.

Question 2.
Explain any 3 techniques of scientific management.(MARCH-2013)
Answer:
Techniques of Scientific Management
1) Functional foremanship: Functional foremanship is a technique in which planning and execution are separated. He classified 8 specialist foremen into two departments viz. Planning and Production department. Both departments have four foremen each. Functional foremanship is based on the principle of division of work.

a) Route clerk : To lay down the sequence of operations through which the raw materials have to pass in the production process.
b) Time & cost clerk: To lay down the standard time for completion of the work.
c) Instruction card clerk: He is expected to deal the instructions to be followed by workers in handling the job.
d) Disciplinarian: He maintains proper discipline in the factory.
e) Gang boss: He arranges material, machine, tool, etc. for operation.
f) Speed boss: He supervises matters relating to the speed of work.
g) Repair boss: He ensures repairs and maintenance of the tools and machines.
h) Inspector: He checksthe quality of work done.
2) Standardisation and simplification of work: Standardisation refers to the process of setting standards for every business activity. It includes use of standard tools and equipments, methods, working conditions, etc. for the maximisation of output. Simplification aims at eliminating unnecessary diversity of products. -It results in savings of cost of labour, machines and tools.
3) Method study: The objective of method study is to find out one best way of doing the job. The main objective is to minimize the cost of production and maximize the.quality of the work.
4) Motion study: Motion study involves close observation of the movements of the workers and machines to perform a particular job. It helps to eliminate unnecessary movements of men, materials and machine.
5) Time study: It determines the standard time taken to perform a well-defined job. The objective of time study is to determine the number of workers to be employed, frame suitable incentive schemes and determine labour costs.
6) Fatigue study: Fatigue study seeks to determine the amount and frequency of rest intervals in completing a task.
7) Differential piece wage system: Under this system of wage payment, two kinds of rates are laid down.
a) Higher rates are offered to those workers who produce more than standard output.
b) Lower rates for those who produce below standard output.
8) Mental revolution: It involves a change in the mental attitude of workers and management towards each other. Both the parties should realise each other’s importance and work towards the profit of the firm.

Question 3.
Henry Foyal made three distinct contributions to the theory of management, which have given him the title “The father of management Thought”. One of them is the development of management principles. Mention any 10 principles which had grown out of the thoughts of Fayol.(MAY-2013)
Answer:
Fayol’s Principles of Management: Henry Fayol (1841-1925) is known as the ‘Father of General Management’. The 14 principles of management given by him are:
1) Division of Work : This principle states that a complex work should be divided into small tasks, and each task should be assigned a particular employee. Division of work leads to specialization.
2) Authority and Responsibility: Authority is the right to give orders to the subordinates and responsibility is the obligation to perform the work in the mannerdirected by authority. There should be a balance between authority and responsibility.

3) Discipline: it is the obedience to organizational rules and employment agreement which are necessary for working of the organization.
4) Unity of Command : The principle of unity of command statej that each employee should receive orders ffom one superior only. It helps to avoid confusion and conflict in the employees.
5) Unity of Direction : Each group of activities having the same objective must have one head and one plan. This ensures unity of action and co-ordination.
6) Subordination of Individual Interest to General Interest: The Interest of an organization should take priority over the interests of any one individual employee.
7) Remuneration of Employees: Remuneration should be just, equitable and fair to both employees and the organization.
8) Centralization and Decentralization: Centralisation means concentration of authority at the top management. Decentralisation means dispersal of authority to the lower levels in the organisation. There should be a balance between Centralisation and decentralization.
9) Scalar Chain: The formal lines of authority from highest to lowest ranks are known as scalar chain. According to this principle, communication should passthrough the established chain of command. It ensures unity of command and effective communication.
Gang Plank : According to the concept of gang plank persons of the same rank can cprnmunicate with each other especially in emergency situations. It helps to save a lot of time in communication and possibility of distortion of messages can be reduced.
10. Order: According to Fayol, “People and materials must be in suitable places at appropriate time for maximum efficiency.” ‘
11. Equity: This principle requires the managers to be kind and just to workers. Superiors should be impartial while dealing with their subordinates.
12.Stability of Personnel: According to Fayol, workers should not be moved from one job to another frequently. It helps to minimise labour tumoverin the organization.
13.Initiative: Workers should be encouraged to develop and carry out their plans for improvements.
14. Espirit De Corps (Union is strength): According to Fayol, Management should promote a team spirit of unity and harmony among employees.

Question 4.
“Wages of employees should be fixed scientifically based upon their performance.” Identify and explain the principle mentioned here by F.W. Taylor.(MARCH-2016)
Answer:
a) Differential piece Rate system
b) Differential piece wage system: Under this system of wage payment, two kinds of rates are laid down.
a) Higher rates are offered to those workers who produce more than standard output.
b) Lower rates for those who produce below standard output.

Question 5.
Discuss about any five techniques of scientific man-agement as specified F.W. Taylor.(MAY-2016)
Answer:
Techniques of Scientific Management
1) Functional foremanship: Functional foremanship is a technique in which planning and execution are separated. He classified 8 specialist foremen into two departments viz. Planning and Production department. Both departments have four foremen each. Functional foremanship is based on the principle of division of work.

a) Route clerk : To lay down the sequence of operations through which the raw materials have to pass in the production process.
b) Time & cost clerk: To lay down the standard time for completion of the work.
c) Instruction card clerk: He is expected to deal the instructions to be followed by workers in handling the job.
d) Disciplinarian: He maintains proper discipline in the factory.
e) Gang boss: He arranges material, machine, tool, etc. for operation.
f) Speed boss: He supervises matters relating to the speed of work.
g) Repair boss: He ensures repairs and maintenance of the tools and machines.
h) Inspector: He checksthe quality of work done.
2) Standardisation and simplification of work: Standardisation refers to the process of setting standards for every business activity. It includes use of standard tools and equipments, methods, working conditions, etc. for the maximisation of output. Simplification aims at eliminating unnecessary diversity of products. -It results in savings of cost of labour, machines and tools.
3) Method study: The objective of method study is to find out one best way of doing the job. The main objective is to minimize the cost of production and maximize the.quality of the work.
4) Motion study: Motion study involves close observation of the movements of the workers and machines to perform a particular job. It helps to eliminate unnecessary movements of men, materials and machine.
5) Time study: It determines the standard time taken to perform a well-defined job. The objective of time study is to determine the number of workers to be employed, frame suitable incentive schemes and determine labour costs.
6) Fatigue study: Fatigue study seeks to determine the amount and frequency of rest intervals in completing a task.
7) Differential piece wage system: Under this system of wage payment, two kinds of rates are laid down.
a) Higher rates are offered to those workers who produce more than standard output.
b) Lower rates for those who produce below standard output.
8) Mental revolution: It involves a change in the mental attitude of workers and management towards each other. Both the parties should realise each other’s importance and work towards the profit of the firm.

Question 6.
Explain briefly the techniques of Scientific Manage-ment as propounded by F.W. Taylor.(MARCH-2017)
Answer:
Techniques of Scientific Management
1) Functional foremanship: Functional foremanship is a technique in which planning and execution are separated. He classified 8 specialist foremen into two departments viz. Planning and Production department. Both departments have four foremen each. Functional foremanship is based on the principle of division of work.

a) Route clerk : To lay down the sequence of operations through which the raw materials have to pass in the production process.
b) Time & cost clerk: To lay down the standard time for completion of the work.
c) Instruction card clerk: He is expected to deal the instructions to be followed by workers in handling the job.
d) Disciplinarian: He maintains proper discipline in the factory.
e) Gang boss: He arranges material, machine, tool, etc. for operation.
f) Speed boss: He supervises matters relating to the speed of work.
g) Repair boss: He ensures repairs and maintenance of the tools and machines.
h) Inspector: He checksthe quality of work done.
2) Standardisation and simplification of work: Standardisation refers to the process of setting standards for every business activity. It includes use of standard tools and equipments, methods, working conditions, etc. for the maximisation of output. Simplification aims at eliminating unnecessary diversity of products. -It results in savings of cost of labour, machines and tools.
3) Method study: The objective of method study is to find out one best way of doing the job. The main objective is to minimize the cost of production and maximize the.quality of the work.
4) Motion study: Motion study involves close observation of the movements of the workers and machines to perform a particular job. It helps to eliminate unnecessary movements of men, materials and machine.
5) Time study: It determines the standard time taken to perform a well-defined job. The objective of time study is to determine the number of workers to be employed, frame suitable incentive schemes and determine labour costs.
6) Fatigue study: Fatigue study seeks to determine the amount and frequency of rest intervals in completing a task.
7) Differential piece wage system: Under this system of wage payment, two kinds of rates are laid down.
a) Higher rates are offered to those workers who produce more than standard output.
b) Lower rates for those who produce below standard output.
8) Mental revolution: It involves a change in the mental attitude of workers and management towards each other. Both the parties should realise each other’s importance and work towards the profit of the firm.

Question 7.
briefly explain about any 10 principles of management as contributed by Henry Fayol.(MAY-2017)
Answer:
Fayol’s Principles of Management: Henry Fayol (1841-1925) is known as the ‘Father of General Management’. The 14 principles of management given by him are:
1) Division of Work : This principle states that a complex work should be divided into small tasks, and each task should be assigned a particular employee. Division of work leads to specialization.
2) Authority and Responsibility: Authority is the right to give orders to the subordinates and responsibility is the obligation to perform the work in the mannerdirected by authority. There should be a balance between authority and responsibility.
–
3) Discipline: it is the obedience to organizational rules and employment agreement which are necessary for working of the organization.
4) Unity of Command : The principle of unity of command statej that each employee should receive orders ffom one superior only. It helps to avoid confusion and conflict in the employees.
5) Unity of Direction : Each group of activities having the same objective must have one head and one plan. This ensures unity of action and co-ordination.
6) Subordination of Individual Interest to General Interest: The Interest of an organization should take priority over the interests of any one individual employee.
7) Remuneration of Employees: Remuneration should be just, equitable and fair to both employees and the organization.
8) Centralization and Decentralization: Centralisation means concentration of authority at the top management. Decentralisation means dispersal of authority to the lower levels in the organisation. There should be a balance between Centralisation and decentralization.
9) Scalar Chain: The formal lines of authority from highest to lowest ranks are known as scalar chain. According to this principle, communication should passthrough the established chain of command. It ensures unity of command and effective communication.
Gang Plank : According to the concept of gang plank persons of the same rank can cprnmunicate with each other especially in emergency situations. It helps to save a lot of time in communication and possibility of distortion of messages can be reduced.
10. Order: According to Fayol, “People and materials must be in suitable places at appropriate time for maximum efficiency.” ‘
11. Equity: This principle requires the managers to be kind and just to workers. Superiors should be impartial while dealing with their subordinates.
12.Stability of Personnel: According to Fayol, workers should not be moved from one job to another frequently. It helps to minimise labour tumoverin the organization.
13.Initiative: Workers should be encouraged to develop and carry out their plans for improvements.
14. Espirit De Corps (Union is strength): According to Fayol, Management should promote a team spirit of unity and harmony among employees.

Plus Two Business Studies Principles of Management 8 Marks Important Questions

Question 1.
Explain Fayol’s principles of management.(FEBRUARY-2009)
Answer:
Fayol’s Principles of Management: Henry Fayol (1841-1925) is known as the ‘Father of General Management’. The 14 principles of management given by him are:
1) Division of Work : This principle states that a complex work should be divided into small tasks, and each task should be assigned a particular employee. Division of work leads to specialization.
2) Authority and Responsibility: Authority is the right to give orders to the subordinates and responsibility is the obligation to perform the work in the mannerdirected by authority. There should be a balance between authority and responsibility.

3) Discipline: it is the obedience to organizational rules and employment agreement which are necessary for working of the organization.
4) Unity of Command : The principle of unity of command statej that each employee should receive orders ffom one superior only. It helps to avoid confusion and conflict in the employees.
5) Unity of Direction : Each group of activities having the same objective must have one head and one plan. This ensures unity of action and co-ordination.
6) Subordination of Individual Interest to General Interest: The Interest of an organization should take priority over the interests of any one individual employee.
7) Remuneration of Employees: Remuneration should be just, equitable and fair to both employees and the organization.
8) Centralization and Decentralization: Centralisation means concentration of authority at the top management. Decentralisation means dispersal of authority to the lower levels in the organisation. There should be a balance between Centralisation and decentralization.
9) Scalar Chain: The formal lines of authority from highest to lowest ranks are known as scalar chain. According to this principle, communication should passthrough the established chain of command. It ensures unity of command and effective communication.
Gang Plank : According to the concept of gang plank persons of the same rank can cprnmunicate with each other especially in emergency situations. It helps to save a lot of time in communication and possibility of distortion of messages can be reduced.
10. Order: According to Fayol, “People and materials must be in suitable places at appropriate time for maximum efficiency.” ‘
11. Equity: This principle requires the managers to be kind and just to workers. Superiors should be impartial while dealing with their subordinates.
12.Stability of Personnel: According to Fayol, workers should not be moved from one job to another frequently. It helps to minimise labour tumoverin the organization.
13.Initiative: Workers should be encouraged to develop and carry out their plans for improvements.
14. Espirit De Corps (Union is strength): According to Fayol, Management should promote a team spirit of unity and harmony among employees.

Question 2.
The contributions of Henry Fayol and F.W.Taylorand Complementary to each other.” Do you agree? State your comments giving reason.(FEBRUARY-2010)
Answer:

Kerala State Board New Syllabus Plus Two Business Studies Chapter Wise Previous Questions and Answers Chapter 1 Nature and Significance of Management.

Kerala Plus Two Business Studies Chapter Wise Previous Questions Chapter 1 Nature and Significance of Management

Plus Two Business Studies Nature and Significance of Management 1 Mark Important Questions

Question 1.
Suggest the most suitable terminology to describe the process of integrating all the activities of a concern in order to facilitate its working and success. (FEBRUARY – 2009)
Answer:
Co-ordination.

Question 2.
Which among the following is not an element of co-ordination? (MARCH-2009)
(a) Integration
(b) Balancing
(c) Proper timing
(d) Directing
Answer:
(d)Directing

Question 3.
Which of the following is correct to the concept of the levels of management? (MAY-2009)
(a) Board of Directors come under the category of middle level management.
(b) Middle level management plans day-to-day activities
(c) Lower level management is also known as su-pervisory management.
(d) Top level management is accountable to employees.
Answer:
(c) Lower level management is also known as su-pervisory management.

Question 4.
Mr.Goutham Krishna is the production manager of a joint stock company and he is always, maintaining a closer watch on day to day performance of his department. (MAY-2010)
Identify the level of management he belongs to
Answer:
Middle level management

Question 5.
Which of the following is ‘not’ a function of Middle level management? (MARCH-2011)
(a) Reporting to top management
(b) Participate in the operational decisions. Operational decisions
(c) Lays down the objectives of the enterprise
(d) Directing the managers at lower-levels.
Answer:
(c) Lays down the objectives of the enterprise

Question 6.
Mr.Sethumadhavan is working as a Foreman in a shoe manufacturing company. He supervises 8 employees under him and makes the day-to-day production plan. Identify the level of management he belongs to.(MAY-2011)
Answer:
Lower Level Management.

Question 7.
Draw a diagram to show management as a process.(MARCH-2012)
Answer:

Question 8.
Foreman is an example __________ of level management.(MARCH-2013)
(a) Top
(b) Middle
(c) Lower
(d) Executive
Answer:
(c) Lower

Question 9.
Mr.Unnikrishnan is working as a foreman in a garment factory and he supervises 8 employees under him and makes the day to day production plan and other activities. In which level of management he belong to? (MAY-2013)
Answer:
Lower Level Management.

Question 10.
Mr. Siva Kumar, the sales officer of a firm maintains direct contacts with all the emplyees in his department.
Identify the level of management he belongs to.(MARCH-2015)
Answer:
Lower level

Question 11.
The process by which a manager synchronises the activities of different departments is known as _______.(MARCH-2016)
(a) Planning
(b) integration
(c) Direction
(d) Co-ordination
Answer:
(d) Co-ordination

Question 12.
The process by which a manager synchronises the , activities of departments is known as ________.(MAY-2016)
(a) Controlling
(b) Co-ordination
(c) Directing
(d) Organizing
Answer:
(b) Co-ordination

Question 13.
Spot the odd one (MARCH-2017)
(a) Production Manager
(b) Marketing Manager
(c) General Manager
(d) Personnel Manager
Answer:
(c) General Manager

Question 14.
What a manager does in India is the same as what a manager practices in US? Which characteristic of management well justifies the above statement? (MAY-2017)
(a) Goal orientation
(b) Pervasiveness
(c) Multidimensional approach
(d) Continuous nature
Answer:
(b) Pervasiveness

Plus Two Business Studies Nature and Significance of Management 2 Marks Important Questions

Question 1.
Match the following : (MARCH-2011)
i) Purchase Manager -(a) Top Level Management
ii) Accounts Officer – (b) Middle Level Management
– (c) Supervisory Level Management
Answer:
(i) Purchase Manager – Middle Level Management
(ii) Accounts Officer- Supervisory Level Management

Question 2.
Identify the odd one from the following and justify the answer. (MAY-2011)
(a) Notices
(b) Memos
(c) Orders
(d) Complaints
Answer:
Complaints.
All others are examples of downward communication.

Question 3.
Effectiveness and efficiency of management are two sides of the same coin. What are your arguments about the above statement? (MAY-2016)
Answer:
Efficiency and Effectivenss of Management.
Efficiency means doing the tasks correctly and with minimum cost. Effectiveness is concerned with doing the right task, completing activities and achieving goals. Management must try to achieve the goals by maintaining a balance between efficiency and effectiveness.

Question 4.
Do you agree that management has some charac-teristics of sciences? Substantiate. (MAY-2016)
Answer:
Management can be treated as science because –
(a) Management has a systematised body of knowledge.
(b) Its principles are based on cause and effect rela-tionship.
(c) Management principles are developed through experiments and observations.
(d) Management principles are applicable in all types of organisations.

Question 5.
Management is responsible for efficient utilisation of men and material resources for fulfilling the economic objectives of the business. Explain about these economic objectives. (MAY-2017)
Answer:
(a) Survival : Management must strive to ensure the survival of the organisation.
(b) Profit : Management has to ensure that the organization makes reasonable profit.

Question 6.
Madan and Sidan got into an argument “whether management is a profession or not”? Help them to resolve the conflict. (MAY-2017)
Answer:
(a) Management is a profession
(b) Management as a Profession : Profession means an occupation for which specialised knowledge and skills are required. The main features of profession are as follows.
(1) Well defined body of knowledge.
(2) Formal education and training.
(3) Professional Associations.

Plus Two Business Studies Nature and Significance of Management 4 Marks Important Questions

Question 1.
In a classroom debate you argue that management is a profession. What are the points you will raise to substantiate your arguments? (MARCH-2009)
Answer:
Management as a Profession : Profession means an occupation forwhich specialised knowledge and skills are required. The main features of profession are as follows.
(1) Well defined body of knowledge
(2) Formal education and training
(3) Professional Associations Management is a profession because:

(a) Management is based on a systematic body of knowledge comprising well defined principles.
(b) A manager acquires management skills through formal education and training.
(c) All professions are affiliated to a professional association which regulates entry and frame code of conduct relating to the profession.

Question 2.
Read the following arguments of two students. (MAY-2009)
Anil: “Management is an ordinary job, which doesn’t require any special knowledge and skill”,
Sunil: Management is a profession, which requires specialised knowledge and skill.”
(a) Whose argument do you favour?
(b) Justify your answer.
Answer:
(a) Sunil’s arguments correct. Management is a profession.
(b) (1) Management is based on a systematic body of knowledge comprising well defined principles.
(2) A manager acquires management skills through formal education and training.
(3) All professions are affiliated to a professional association which regulates entry and frame code of conduct relating to the profession.

Question 3.
In order to be recognized as a science, a subject should have the following features: (MAY-2011)
a) It should have a systematized body of knowledge.
b) It should establish cause anb effect relationship.
c) Its principles should be verifiable.
d) It should ensure predictable results.
By analyzing each of the above features of science, state whether management is a science or not.
Answer:
Management as a Science : Science is a systematised body of knowledge that is based on general truths. The features of science are as follows.

(1) Science is a systematic body of knowledge.
(2) Scientific principles are developed through experiments.
(3) Universal validity and application.
Management can be treated as a science because:
(a) Management has a systematized body of knowledge.
(b) Management principles are developed after scientific enquiry, experimentation and observation.
(c) Management principles are applicable to all types of organizations. So management is also called a science.

Question 4.
All the functional departmental heads come under this category of management.(MARCH-2012)
i) Identify the level of management.
ii) What are the general functions performed by this level of management?
Answer:
(a) Middle Level management
(b) Middle Management : All the functional department heads and branch managers come under the category of middle level managers. E.g. Production manager, Sales manager, Finance manager, etc.,
Functions of Middle Level Management
(1) Carry out the plans formulated by the top managers.
(2) To act as a link between Top Level Management and Lower Level Management.
(3) Assign necessary duties and responsibilities to the subordinates.
(4) Motivate them to achieve desired objectives.
(5) Co-operate with other departments.
(6) Reporting to top level management.

Question 5.
List out and explain various managerial functions to be performed. If you are appointed as manager in an organisation. (MARCH-2014)
Answer:
Functions of Management
1. Planning: Planning is the function of determining in advance what is to be done and who is to do it.
2. Organising : It is the management function of assigning duties, grouping tasks, establishing authority responsibility relationship and allocating resources required to carry out a specific plan.
3. Staffing: Staffing means finding the right people with the right qualifications to accomplish the goals ofthe organisation. It involves activities such as recruitment, selection, placement and training of personnel.
4. Directing: Directing involves leading, supervising, communicating and motivating the employees to perform the tasks assigned to them.
5. Controlling: It means monitoring organizational performance towards the attainment of organisational goals.

Question 6.
State any four points that validate management as a science. (MARCH-2015)
Answer:
Management as a Science : Science is a systematised body of knowledge that is based on general truths. The features of science are as follows.
(1) Science is a systematic body of knowledge.
(2) Scientific principles are developed through experiments.
(3) Universal validity and application.
Management can be treated as a science because:
(a) Management has a systematized body of knowledge.
(b) Management principles are developed after scientific enquiry, experimentation and observation.
(c) Management principles are applicable to all types of organizations.
So management is also called a science.

Question 7.
“Business today is dynamic and complex in nature; management helps people to adapt these changes”. In the light of this statement explain other significance of management. (MARCH-2016)
Answer:
Need and Importance of Management
1. Achieving Group Goals: Efficient management co-ordinates all the activities forthe achievement of organisational goals.
2. Increases Efficiency : Management helps to reduce costs and increase productivity through better planning, organising, directing, staffing and controlling the activities of the organisation.
3. Creates Dynamic Organisation : A good management enables the business to adapt and adjust according to the changes in the business environment.
4. Achieving Personal Objectives : Through motivation and leadership, the management helps individuals to develop team spirit, co-operation and commitment to group success.
5. Development of Society : Management helps to provide good quality products and services, creates employment opportunities, adopts new technology, etc., for the good of the people and the society.

Plus Two Business Studies Nature and Significance of Management 5 Marks Important Questions

Question 1.
Mr.Manoj is an officerof Madras Fertilizers Limited. He is entrusted with the task of taking key decisions in the organisation.(FEBRUARY-2009)
(a) Identify the level of management Mr.Manoj belongs.
(b) List out the functions he should perform in the organisation.
Answer:
Top Management: It consists of chairman, the Chief Executive Officer, Board of Directors, Managing Director, etc.
Functions of Top Level Management
(1) Lays down the objectives of the business
(2) Prepares strategic plans and policies
(3) Appoint middle level managers
(4) Issues necessary instructions to departmental heads.
(5) To maintain relations with outside agencies like govt., public, trade unions, etc.
(6) Co-ordinate and control all the departments in the organisation

Question 2.
Name the level of management which has direct con¬tact with operative employees. Also mention different functions performed by Managers at this level. (MARCH-2010)
Answer:
(a) Lower Level Management
(b) Lower / Supervisory / Operational Management : This level includes foremen, supervisors, finance and accounts officers, sales officers, etc. This level of managers have direct contact with employees.
Functions of Lower Level Management
1. Plan day-to-day production activities.
2. Assign workers to different jobs
3. Solve the problems of workers
4. Provide job training to workers
5. Looking after safety of workers.
6. Send periodical reports to middle level management.
7. Act as a link between management and employees.

Question 3.
In a group discussion conducted for the selection of students of MBA course of the university of Kerala on a topic, ‘Management discipline – a science or a profession’, Mr. Raju argued that it is a science as it possess all the characteristics of the science. But, Venu argued that it is a profession as it possesses all the features of a profession. (MAY-2010)
As the moderator of the discussion, how will you wind up this? Justify your arguments.
Answer:
Management can be treated as a science because:

(a) Management has a systematized body of knowledge.
(b) Management principles are developed after scientific enquiry, experimentation and observation.
(c) Management principles are applicable to all types of organizations.

Management is a profession because:

(a) Management is based on a systematic body of knowledge comprising well defined principles.
(b) A manager acquires management skills through formal education and training.
(c) All professions are affiliated to a professional association which regulates entry and frame code of conduct relating to the profession.

Question 4.
Volks Wagen, a famous car manufacturing company decided to call back some of its models due to poor pollution standards. By doing so they upheld one of the objectives of management. Briefly explain the objectives of management in the light of above action. (MARCH-2017)
Answer:
(a) Social Objectives of Management
(b) Social objectives: Social objectives are defined as the fulfilment of responsibility of an organisation towards society.
They are :

(a) Providing quality goods to consumers at reasonable price.
(b) Using environmental friendly methods of production.
(c) Giving employment opportunities to the society.
(d) Providing basic amenities like hospitals, schools, etc., to the employees and general public.
(e) Payment of taxes to the government.

Kerala State Board New Syllabus Plus Two Accountancy Chapter Wise Previous Questions and Answers Chapter 5 Dissolution of Partnership.

Kerala Plus Two Accountancy Chapter Wise Previous Questions Chapter 5 Dissolution of Partnership

Plus Two Accountancy Dissolution of Partnership 1 Marks Important Questions

Question 1.
On the dissolution of a firm, which of the following liability shall be paid first of all? (March 2012)
a) Creditors liability
b) Partner’s loan
c) Partner’s capital
d) None of the above
Answer:
a) Creditors liability

Question 2.
Realisation account is a account. (May 2013 (May)
a) Current
b) Personal
c) Real
d) Nominal
Answer:
d) Nominal

Question 3.
When realisation expenses are paid by a partner on behalf of the firm, A/c. is debited. (March 2016)
Answer:
Realisation A/c

Question 4.
Mention the name of account where profit or loss on realization is transferred. (March 2017)
Answer:
Partner’s capital account/ Partners current account

Question 5.
What journal entry will be passed if realization expenses are paid by a partner on behalf of the firm? (March 2017)
Answer:
Realisation A/c Dr
To partner’s capital A/c

Plus Two Accountancy Dissolution of Partnership 2 Marks Important Questions

Question 6.
On dissolution of a partnership in what order must the proceeds of the realization of assets be applied. (May 2016)
Answer:
i) Payment of third party liabilities
ii) Paying the loans from partners
iii) Paying the capital of the partners
iv) Surplus if any, is to be distributed to partners.

Question 7.
Anoop and Jony are partner’s in a firm, sharing profits and losses in the ratio of 3:2. The firm was decided to dissolve on 31st (March 2016). Mention any four ways of dissolution of the firm. (March 2017)
Answer:
a) Dissolution by agreement
b) Compulsory dissolution
c) Dissolution by notice
d) Dissolution by court

Plus Two Accountancy Dissolution of Partnership 5 Marks Important Questions

Question 8.
Anita and Binu were partners sharing profits in the ratio of 3:2. On the date of dissolution their capitals were: (March 2009)

Anita – Rs. 76,500 and Binu Rs. 43,000. The creditors amounted to Rs. 2,75,000. The balance of cash was Rs. 7,600. The assets realised Rs. 2,54,300, the expenses of realisation were Rs. 15,400. Anita and Binu were solvent. Close the books of the firm, showing the realisation account, capital accounts and cash account.

Hint: Book value of assets on the date of dissolution is to be ascertained by preparing a Balance Sheet.
Answer:
Opening Balance sheet

Realisation A/c

Capital A/c

Cash Amount

Question 9.
B, J & S are partners in a firm sharing profits and loses in the ratio of 3:2:3. They have decided to dissolve the firm. On the date of dissolution total creditors were Rs. 16,000 Bills discounted Rs. 2,650 during the year has become a real liability which has not paid, though this has not been recorded anywhere in the books of accounts. The capital account balances were: B Rs. 12,000, J Rs. 10,000, S Rs. 8,000. B advanced 14,000 besides his capital account. (May 2011)

Find out
a) Total Sundry Assets,
b) Profit or Loss on Realization,
c) Capital Balance of Partners.
Answer:
Calculation of total Sundry Asset Balance Sheet

b) Profit or Loss on Realisation
Realisation A/c

Partners Capital A/c

Question 10.
What entry would you pass for the following transaction on the dissolution of a firm having partners Vishal and Rakesh? (June 2012)
a) An unrecorded asset realised Rs. 6200.
b) Dissolution expenses amounted to Rs. 3200.
c) Creditors already transferred to Realisation account were paid Rs. 88,000.
d) Profit on Realisation Rs.48000 to be distributed between partners Vishal and Rakesh.
Answer:

Question 11.
A, B and C are the partners sharing profit and losses in their capital ratio. Balance sheet as on 31st (March 2012) were as follows: (March 2013)

Balance Sheet

The firm was dissolved on the above date. A took over investments and stock at Rs. 40,600. Joint Life policy was realised at surrender value. Furniture was sold at book value. Plant and Machinery were realised for Rs. 82,040. Creditors were paid in full settlement. Prepare Realisation Account, Bank Account and Partners Capital A/c.
Answer:
Realisation a/c

Capital A/c

Bank A/c

Question 12.
The Balance sheet of P, Q and R sharing profit and losses in the ratio 3:2:1 respectively. The balance sheet on 30th June 2010 was as follows: (March 2013)
Balance Sheet

Answer:
The firm was dissolved on that date. For the purpose of dissolution, the investments were valued at Rs. 18000 and Stock at Rs. 17500. ‘P’ took over investments and ‘Q’ to take over stock. ‘R’ took over furniture at book value. Debtors and buildings realised Rs. 57000 and Rs. 25000 respectively. Expenses of realisation amounted to Rs. 450. In addition one bill forRs. 500 under discount was dishonored and had to be taken up by the firm. Prepare Realisation A/c, Partners Capital a/c and Bank A/c.
Answer:
Realisation a/c

Capital A/c

Bank A/c

Question 13.
A and B were partners in a firm sharing profits and losses in the ratio of 3:2 respectively. They decided to dissolve the firm on 31st March, 2010. On that date, their capitals stood at Rs. 1,60,000 and Rs. 80.0 respectively. Amount owned by “B” to firm was Rs. 59,200 and there was a loan by “A” for Rs. 72,000. Creditors were Rs. 4,80,000, sundry, assets Rs. 6,89,600 and cash Rs. 43,200. Sundry assets realised Rs. 5,53,600. Realisation expenses amounted to Rs. 16,000. (March 2013)

Prepare realisation account, cash account and capital accounts of partners assuming that both the partners are solvent.
Answer:
Realisation A/c

Capital A/c

Cash A/c

Question 14.
Joy and Roy were in partnership, sharing profits and losses equally. Their Balance Sheet as on 31-03-2012 was as follows : (May 2013 (May)

Balance Sheet as on 31-03-2012

The firm was dissolved on the date of Balance Sheet. The assets realized as follows. Furniture Rs. 9,000; Debtors Rs. 8,500; Stock Rs. 7,000. Creditors were paid (in full settlement) Rs. 8,000. Realisation expenses amounted to Rs. 500. Prepare necessary Ledger Accounts to close the books of the firm.
Answer:
Realisation A/c

Partners Capital A/c

Bank A/c

Question 15.
Mibi and Maggie were in partnership, sharing profits and losses equally. Their Balance Sheet as on 31.03.2013 was as follows. (March 2014)
Answer:
Balance Sheet as on 31.03.2013

The firm was dissolved on the date of Balance Sheet. The assets realized as follows:
Furniture Rs. 8000 Debtors Rs. 6,500 Stock Rs. 5,000 Creditors were paid in full.
The Realisation expenses amounted to Rs. 500. Prepare necessary Ledger Accounts.
Answer:
Realisation a/c

Capital A/c

Bank a/c

Question 16.
What journal entries would you pass for the following transactions on the dissolution of the firm of partners X and Y? (May 2016)
i) Dissolution expenses 1800 were paid by ‘Y’
ii) An unrecorded asset realized 13,000.
iii) Stock 15,000 already transferred to realization account was taken over by ‘X’.
iv) Creditors already transferred to realization account were paid? 4000.
v) Loss on realization 13,000 was distributed among the partners X and Y in their profit sharing ratio 3:2.
Answer:
Realisation A/c Dr 800
To Y’s capital A/c 800

ii) Cash A/c Dr 3000
To realisation 3000

iii) X’s capital A/c Dr 5000
To realisation 5000

iv) Realisation A/c Dr 4000
To cash 4000

v) X’s capital A/c Dr 1800
Y’s capital A/c Dr 1200
To realisation 3000

Question 17.
A, B & C are partners sharing profit and losses in the ratio of 5:3:2. Their Balance Sheet as on 31st March 2015 was as follows: (March 2017)
Balance Sheet of A, B & Cas on 31st March 2015

The firm was dissolved on that date. Prepare realization account with the following information:

1) Building realized forRs. 1,20,000; Bills receivables realized for Rs. 70,000; Stock realized for Rs.40,000 and Machinery sold for Rs.33,000 and furniture Rs.60,000.
2) Bank loan was settled for Rs.70,000; Creditors and bills payable were settled at 10% discount.
3) Realisation expenses Rs.1,500.
Answer:
Realisation A/c

Plus Two Accountancy Dissolution of Partnership 8 Marks Important Questions

Question 18.
Arun, Basheerand Christy are in partnership with a profit-sharing ratio of 3:2:1. They decided to dissolve the firm. On the date of dissolution, their capitals were Rs. 20,000/-, Rs. 15,000/- and Rs. 10,000/-respectively. Their books of accounts showed the total creditors as Rs. 20,000/- and bills payables as Rs. 5,000/-. (June 2009 (May)

Christy advanced an additional Rs. 10,000/ be-sides his capital, to the firm. At the time of dissolution has an unrecorded liability for Rs. 4,000/-. The cost of dissolution amounted to Rs. 2,000/-. The firm is having a cash balance of Rs. 8,000/- as per records.

You are asked to find out:
(a) Sundry assets
(b) Profit or Loss on Realisation
(c) Amount to be received or brought in by each partner.
Answer:
Balance Sheet

Realisastion A/c

Capital Accounts

Cash A/c

Question 19.
Abu, Bibu and Cebu were sharing profits and losses in the ratio 2:1:1. Their Assets and Liabilities as on 31-12-2007 is as shown below: (June 2009 (May)

The assets realized on dissolution are :
Sundry Debtors 20,500
Furniture 10,000
Stock 10,000
Plant & Machinery 15,000
Cash at Bank 5,000
Provision for bad debts 500
Sundry Creditors 15,000
Bills Payables 3,000
Bank Overdraft 5,000

In addition to the above the firm had a general re serve for Rs. 4000/- and an accumulated loss of Rs. 2,000/-.

The Partners decided to dissolve the firm on the above said date and their capital balances on that date were:
Abu (Cr.) – Rs. 30,000/-
Bibu(Cr.) – Rs.15,000/-
and Cibu(Dr.) – Rs. 10,000/-

The assets realized on dissolution are:
Sundry Debtors – 18,000/-
Funiture – 15,000/-
Plant & Machinery – 20,000/-
Stock was taken over by Bibu at Rs. 8,000/-

The firm had an unrecorded investment of Rs. 5,000/- and there was a pending case for a claim of Rs. 2,000/- which was settled at Rs. 1,000/- Realisation expenses amounted to Rs. 500/-. The creditors are settled at a discount of 10%. Prepare Realisation ale, Capital a/cs and Bank a/c.
Answer:
Old Balance Sheet

Realisation A/c

Capital A/c

Cash A/c

Question 20.
a) Given below is an abstract of particulars related to a dissolved partnership firm on 31.3.2009 where Sam, Gopal and Rahim were partners sharing profits on 5:3:2. (June 2010)

Liabilities: Capital –
Sam : 200000
Gopal: 150000
Rahim:100000
Creditors – 50000
General Reserve- 100000

The firm collects the balance from the creditors after adjustment of fixtures taken over by them.

Prepare: Realisation Account, Capital accounts and Cash account.
Answer:
Realisation a/c

Capital A/c

Cash a/c

Note:
When a creditor accepts an asset which has a higher value than the amount due to him, then an entry will be passed only for receiving the excess amount from such creditor. Here, fixture taken over by creditor for Rs.60000, which is higher than the amount due to him ie. 50000. The excess amount Rs.10000/- (60000 – 50000) is credited to Realisation a/c.

Question 21.
Balance sheet of M/s. J3 is given below: (June 2010)

Balance Sheet as on 31.3.2009

On a dispute between the partners they decide to wind up the firm on the following terms:
1. Assets realised land and buildings -100000 Stock -10000
2. Jane took over Bills Receivable for Rs. 12000
3. A creditor accepts office equipment for Rs.8000 and the balance were paid in cash.
4. The Joint Life Policy was surrendered for Rs.9000.

Prepare: Realisation Account, Capital Accounts and Cash Account.
Answer:
Realisation a/c

Capital A/c

Cash A/c

Question 22.
Thara, Sony and Agnes started business on 1st April, 2002 with capitals of Rs. 1,00,000, Rs. 80,000 and Rs. 60,000 respectively sharing profits (losses) in the ratio of 4 : 3 : 3. For the year ending March 31st, 2003, the firm suffered a loss of Rs. 50,000. Each of the partners withdrew Rs. 10,000 during the year. On March 31st, 2003 the firm was dissolved, the creditors of the firm stood at Rs. 24,000 on that date and cash in hand was Rs. 4,000. The assets realised Rs. 3,00,000 and creditors were paid Rs. 23,500 in full settlement of their claim. Prepare realisation ac-count and show your workings clearly. (March 2010)

Hint: Book value of assets on the date of dissolution is to be ascertained by preparing a Balance Sheet.
Answer:
Opening Capital Accounts

Opening Balance Sheet

Realisation A/c

Question 23.
a) Anil and Sunil are partners sharing profits and losses in the ratio of 3:2. Their Balance Sheet as on 31st December 2010. (March 2012)

The firm dissolved on the above date. Following transaction took place:
1) Anil took over investments at Rs. 8,000 and also agreed to pay off his wife’s loan.
2) Other assets were realised as: Stock- 15,000, Debtors- 18,500, Fumiture-4,500, Machinery -25,000.
3) Realisation expenses were Rs. 1,100.
4) Creditors were paid off at a discount of 2.5%. Close the books of the firm.
Answer:
a) Realisation A/c

Capital A/c

Cash A/c

Question 24.
R and S are partners who share profits and losses in the ratio of 3 : 1. They decided to dissolve their partnership on 31 st December 2009, on which date their Balance Sheet stood as under: (March 2012)

Dissolution was effected on the following terms:
i) Mr. R agreed to pay off Mrs. R’s loan.
ii) Assets were realised as under:
Debtors – 44,000; Plant and Machinery – 28,000; Goodwill – 18,000; Furniture – 5,000; Stock – 11,000.
iii) Mr. S took away investments at Rs. 33,000 and bills receivable at 10% discount.
iv) Sundry creditors and Bills payable were settled at 5% discount.
v) Realisation expenses come to Rs. 2,500.

Prepare Realisation Account, Capital Account and Bank Account.
Answer:
a) Realisation A/c

Capital A/c

Bank A/c

Question 25.
The following is the Balance Sheet of Jack and Jill as on 31 st December 2007. (Score 4) (June 2012)

The firm was dissolved on 31st December 2007 on the following terms:
a) Jack promised to pay off Mrs. Jack loan and took away stock Rs.8000.
b) Jill took away half of the investment at 10% discount.
c) Debtors realised Rs.38000
d) Creditors and bills payable were due on an average basis, one month after 31st December, but they are paid immediately on 31 st December at 6% discount p.a.
e) Plant realised Rs.50000, buildings Rs.80000, goodwill Rs.12000 and remaining investments Rs.9000.
f) There was a old typewriter in the firm which had been written off completely from the books. It is now estimate^ to realise Rs.600. It was taken away by Jill at this estimated price.
g) Realisation expenses were Rs.2000. You are required to give the necessary ledger account. (8 scores)
Answer:
Realisation A/c

Capital A/c

Cash a/c

Working Note
1. Investment = 20000 x 1/2 x 10/100 = 1000 Taken over by Jill = 10000 -1000 = 9000
2. Creditors & Bills payable paid off = (76000 x6/100×1/12) = 380 76000-380 = 75620

Question 26.
Black and White are equal partners of a firm, the Balance sheet of which is given below as on 31st March 2011, the date at which they decide to dissolve the partnership. (May 2013 (May)

a) Assets were realized as follows: Stock Rs. 22,000, Debtors 9,500, Machinery Rs.21,000, Buildings rs. 30,000.
b) White took over the furniture at Rs. 7,000.
c) Black agreed to accept Rs. 2,500 in full settlement of his loan account.
d) Dissolution expenses amounted to Rs. 2500.

Prepare Realisation Account, Partner’s Capital Account and Bank Account.

Realisation account, Partner’s Capital Account, Bank Account.
Answer:
a) Realisation a/c

Capital A/c

Bank a/c

Note: Balance of Black’s loan a/c Rs. 500 (3000 – 2500) being profit will be transferred to the Realisation a/c.

Question 27.
A) Saji, Stephen and Sunil were partners sharing profits and losses in the ratio of 1:2:2. Their Balance Sheet as on 31st March 2013 was as follows: (March 2014).

The partners agreed to dissolve the firm on the following terms:
a) Assets realised as – Land and Buildings – Rs.120000, Stock – Rs. 40000, Accounts receiv-able – Rs.15,000.
b) Expenses on dissolution – Rs. 3000
c) A creditor accepts office equipment for Rs.7000 and the remaining creditors were paid in full by cheque.
d) The Joint Life Insurance Policy was surrendered for Rs.9,000. Prepare realization a/c, capital accounts and bank account.
Answer:
Realisation a/c

Capital A/c

Bank a/c

Question 28.
Jack and Jill are partners sharing profits in the ratio of 3:2. They decided to close the firm and their Balance Sheet is given below: (March 2014)

Assets realised as follows:
Buildings Rs. 32000
Debtors Rs.28000
Furniture Rs.36000

Liabilities settled as follows:
Plant has been taken over by Bank at Rs. 66,000 in respect of the loan granted by the Bank and the rest has been paid in cash.
Creditors are settled at Rs. 30,000
Realisation expenses came to Rs. 1000 which have been met by Jill.
Prepare necessary accounts to dissolve the firm and ascertain the amount due to ordue from the partners.
Answer:
Realisation a/c

Capital A/c

Bank a/c

Question 29.
Green and Red sharing profits as 3:1 and they agree upon dissolution. The Balance Sheet as on 31-03-2014 is as under: (March 2016)

Balance Sheet as on 31-03-2014

Green took over plant and machinery at an agreed value of Rs. 60,000. Stock and furniture were sold for Rs. 42,000 and Rs.13,900 respectively. Debtors were taken over by Red at Rs.69,000. Creditors were paid at a discount of Rs.900. Green agreed to pay the loans. Realisation expenses were Rs.1,600. Prepare necessary Ledger A/cs.
Answer:
Realisation A/C

Capital A/c

Cash A/c

Kerala State Board New Syllabus Plus Two Accountancy Chapter Wise Previous Questions and Answers Chapter 4 Reconstitution of a Partnership Firm – Retirement/Death of a Partner.

Kerala Plus Two Accountancy Chapter Wise Previous Questions Chapter 4 Reconstitution of a Partnership Firm – Retirement/Death of a Partner

Plus Two Accountancy Reconstitution of a Partnership Firm – Retirement/Death of a Partner 1 Marks Important Questions

Question 1.
Section – 37 of the Partnership Act provides interest on the amount left by the retiring or deceased partner at (March 2010)
a) 5%
b) 6%
c) Bank rate
Answer:
b) 6%

Question 2.
W,X, Y and Z are partners sharing profit and losses in the ratio of 1/3, 1/6, 1/3 and 1/6 respectively. Y retires and W, X and Z decided to share the profit and losses equally. Calculate the gaining ratio. (March 2013)
Answer:
Gaining ratio – New rato – old ratio
Old ratio = \(1 / 2: 1 / 6: 1 / 3: 1 / 6\)
ie. \({ }^{2} /{ }_{6}: 1 /{ }_{6}:{ }^{2}{ }_{6}: 1 /{ }_{6}\)
New ratio = 1 : 1 : 1
W’s gain = \(1 / 3-2 / 6=0 / 6\)
Z’s gain = \(1 / 3-1 / 6=1 / 6\)
Z’s gain = \(1 / 3-1 / 6=1 / 6\)
Gaining ratio = 0:1:1

Question 3.
Retiring Partner’s Capital is transferred to account. (May 2013 (May))
a) Current
b) Loan
c) Profit & Loss
d) Memorandum Revaluation
Answer:
b) Loan account

Question 4.
Profit or loss on revaluation at the time of retirement must be transferred to the partners in (May 2016)
a) Capital ratio
b) Old profit sharing ratio
c) Equally
d) Gaining ratio
Answer:
b) old profit sharing ratio

Question 5.
Write a journal entry for recording unrecorded liability at the time of retirement of a partner. (March 2017)
Answer:
Up Revaluation A/c Dr

Plus Two Accountancy Reconstitution of a Partnership Firm – Retirement/Death of a Partner 2 Marks Important Questions

Question 6.
In which case the following journal entries are required? (March 2010)
i) Retiring partner’s Capital account Dr To Retiring partner’s Loan account
ii) Deceased partner’s executor’s account Dr To Cash/Bank account
Answer:
i) The amount due to the retiring partner is transferred to his loan a/c.
ii) The amount due to the deceased partner is immediately paid to the executors in cash.

Question 7.
Manju, Daniel and Joseph are partners in a firm. Joseph decides to retire from the firm due to ill health. You, as their accountant, explain to them the adjustments required in accounts on the retirement of a partner. (March 2011)
Answer:
The following adjustment are required in accounts on the retirement of a partner.
a) Calculation of gaining ratio
b) Revaluation of assets and reassessment of liabilities
c) Treatment of goodwill
d) Adjustment of reserves and accumulated profits or loss.
e) Ascertainment of profit or loss up to the date of retirement.
f) Settlement of the accounts of a retiring partner.

Question 8.
A, B and C are partners sharing profits in the ratio of 4:3:2. ‘C’ retires from the frim. Calculate new profit sharing ratio and gaining ratio. (March 2012)
Answer:
Old ratio = 4:3:2
New ratio after the retirement of C = 4: 3
Gaining ratio \(A=\frac{4}{7}-\frac{4}{9}=\frac{8}{63}\)
\(B=\frac{3}{7}-\frac{3}{9}=\frac{6}{63}\)
Gaining ratio = 8:6 = 4 : 3

Question 9.
Chithra, Pavitha and Geetha are partners in a firm, Pavitha retires from the firm, on the date of retirement, Rs. 30,000 is due to her. Chithra and Geetha promise to repay the amount in three equal instalments at the end of every year. Prepare Pavitha’s loan a/c if they agreed to pay in three equal yearly instalments together with interest @ 10%. (March 2013)
Answer:
Pavitha’s Loan a/c

Question 10.
The amount due to the retiring partner may be transferred to a Loan Account ¡n his name to be gradually paid off with interest. In this connection give journal entries. (March 2013)
a) for transfer to Loan A/c.
b) for interest
c) for payment of an instalment
Answer:
1) Retiring partner’s capital a/c Dr.
To Retiring partner’s loan a/c.

ii) Interest a/c Dr.
To Retiring partners Loan a/c.

iii) Retiring partners loan a/c Dr.
To cash a/c

Question 11.
Sachin, Rahul and Lakshmanan are partners in the ratio of 2:1:1. Lakshmanan retires and Sachin and Rahul acquire his share equally. Calculate the new ratio and gaining ratio. (March 2014)
Answer:
Ratio of Sachin, Rahul and Lakshmanan = 2:1:1
Retiring partner – Lakshmanan’s share 1/4 is taken up by Sachin & Rahul equally ie. 1/8 each.
New share of Sachin \(=\frac{2}{4}+\frac{1}{8}=\frac{4+1}{8}=\frac{5}{8}\)
New share of Rahul \(=\frac{1}{4}+\frac{1}{8}=\frac{2+1}{8}=\frac{3}{8}\)

New Ratio = 5:3
Gaining ratio = 1:1

Question 12.
Petya, Pd) and VIJI are panels, shading profit and losses in the ratio 014:32. Pdjl retired and goodwill has valued a Rs. 63,000. Play and Viji are decided to share future profits and losses in the ratio of 5:3. Record necessary Journal entry, when goodwill Is raised at Its full value and wrItten off Immediately. (March 2017)
Answer:
Journal

Plus Two Accountancy Reconstitution of a Partnership Firm – Retirement/Death of a Partner 3 Marks Important Questions

Question 13.
Mr. Krishnan died on 1st (March 2011) who was an – active partner in the firm. The other partners were Syam and Sathyan. The books of account reveal the following: (March 2013)
General reserve Rs. 12,000
Capital of Krishnan Rs. 40,000
P & LA/c (Dr.) Rs. 18,000
Drawings of Krishnan Rs. 10,000
Krishnan’s loan to firm Rs. 20,000
Int. on loan due to Krishnan Rs. 2,000
Value of goodwill Rs. 24,000

They share profit and losses equally. Calculate the amount due to his legal heirs.
Answer:
Krishnan’ Capital a/c

Krishnan’s loan to firm = 20000
Krishnan’s Interest on loan = 2000
Total amount due to Krishnan’s legal heirs = Capital a/c balance + Krishnan’s loan + Interest on loan = 36000 + 20000 + 2000 = 58000

Question 14.
Give three distinctions between ‘gaining’ and ‘sacrificing’ ratio. (March 2013)
Answer:
The distinction between gaining ratio and sacrificing ratio.

Question 15.
Sreekuttan, Dhaneesh and Sahil were in partnership and were sharing profits in the ratio of 2:2:1. On 31.03.2013, Sahil left the firm as per their agreement. The following details are available from their books. (March 2014)

Balance Sheet as on 31.03.2013

Land and Buildings had been valued at Rs. 140000. The Plant and Machinery was revalued at Rs.22000 and it was agreed that the provision of Rs. 1,000 be created for doubtful debts. Prepare Revaluation Account.
Answer:
Revaluation A/c

Question 16.
A, B and C were in partnership, sharing profits equally. ‘C’ agreed to retire from the partnership on 30th June, 2007, His share of profits to the date of retirement has to be calculated on the basis of the average profits of the preceding three accounting years. The books showed the profits of the last five accounting years (ending on 31st March) as follows: (May 2016)

2002 – 03 = ₹ 12,650
2003 – 04 = ₹ 15,400
2004 – 05 = ₹ 9,900
2005 – 06 = ₹ 8,800
2006 – 07 = ₹ 11,000
Calculate C’s share of profit.
Answer:
Profit for the last three years = 9900+8800+11,000 = 29,700
Average profit \(=\frac{29,700}{3}=9900\)
Profit from the date of last balance sheet to the date of retirement \(=9900 \times \frac{3}{12}=2475\)
C’s share of profit \(=2475 \times \frac{1}{3}=825\)

Question 17.
K, L, M, N and O are in partnership sharing profits and losses as \(\frac{6}{25}, \quad \frac{8}{25}, \quad \frac{4}{25}, \quad \frac{2}{25}\) and \(\frac{5}{25}\) respectively. ‘K’ retires and others continue to share with their ratios immediately before the retirement of K. Calculate the new profit sharing ratio. (March 2016)
Answer:
New profit sharing ratio is 8:4:2:5

Plus Two Accountancy Reconstitution of a Partnership Firm – Retirement/Death of a Partner 5 Marks Important Questions

Question 18. (March 2009)
Mr. Ajithkumar, a partner in a profit-earning partnership firm, retired voluntarily due to ill health. He is very eager to know the amount due from the firm. As an accountant, how will you calculate the amount due to him? Explain the procedure by preparing his capital account using imaginary figures, assuming that he had retired on June 30th and the accounts are closed every year on March, 31st.
Answer:
Ajith Kumar’s Capital A/c

Question 19.
Anu, Manu, & Vinu are partners sharing profits and losses in the ratio 3:2:1. Anu retires from the firm and his share is taken over by Manu and Vinu in the ratio 3 : 2. (June 2009 (May)

On Anu’s retirement, the goodwill of the firm is valued at Rs. 1,20,000/- Finally the amount due to Anu is ‘ transferred to his executor’s loan account. Your valuable suggestions are requested, regarding.

(1) The new profit sharing ratio and gaining ratio.
(2) Treatment of Goodwill on retirement and
(3) Settling the accounts of a retiring partner.
Answer:
Old ratio of Anu, Manu and Vina = 3:2:1
Calculation of gaining ratio.

Anu’s share taken over by Manu \(=3 / 6 \times 3 /{ }_{5}=9 /{ }_{30}\)
Anu’s share taken over by Vinu \(=3 / 6 \times 2 /{ }_{5}=6 /_{30}\)
∴ Gaining ratio \(=9 /{ }_{30}:{ }^{6} /{ }_{30}\)
New ratio = Old ratio + gaining ratio
New ratio of Manu \(=\frac{2}{6}+\frac{9}{30}=\frac{10+9}{30}=\frac{19}{30}\)
New ratio of Vinu \(=\frac{1}{6}+\frac{6}{30}=\frac{5+6}{30}=\frac{11}{30}\)
New ratio = 19:11

Total goodwill of the firm = 1,20,000
Anus share of goodwill = 1,20,000 x 3/6 = 60,000
Manu’s capital Dr. 36,000
Vin us capital Dr. 24,000
To Anus capital 60,000

(Being goodwill adjusted in the gaining ratio)

The amount due Anu can be paid in cash at the time of his retirement or amount can be transferred to his loan account or it can be partly paid in cash and the balance amount can be transferred to his loan account.

Question 20.
Anne, Allyn and Anita are partners sharing profits and losses in 5: 3: 2 ratio. Anita retires from the business. On Anita’s retirement, the respective capitals of Anne and Allyn are Rs. 38,000 and Rs. 24,000 after making all adjustments. The new profit sharing ratio betweenAnneandAllynwillbeequal. It was decided that the capital of the new firm will be Rs. 70,000 and it will be in the new profit sharing ratio. The partners will bring in additional capital or withdraw the excess capital as the case may be. Calculate the amount of capital to be brought in or withdrawn by Anne and Allyn and also draw the necessary journal entries for the same. (March 2010)
Answer:
Total capital of the new firm = Rs. 70,000
New ratio = 1: 1
New Capital of Anne = 70,000 x 1/2 = 35,000
New capital of Allyn = 70,000 x 1/2 = 35,000
Required capital of Anne = 35000
Balance existing in account = 38000
Surplus capital withdraw by Anne = +3000
Required capital of Allyn = 35000
Balance existing in account = 24000
Amount to be brought in by Allyn = -11000

Jurnal

Question 21.
On the date of retirement of C, the Balance Sheet of A, B and C shows the following position: (June 2010)

Balance Sheet

(i) Profits shares in the ratio of capitals.
(ii) Profit and Loss is to be credited to the extent of C, through capital adjustment of partners.
(iii) Bills receivables are collected through a debt collection agency at Rs.9000/-
(iv) Depreciate all fixed assets @ 10%.
Find the amount due to the retiring partner.
Answer:
C’s Capital a/c

Revaluation a/c

Note:
1. Profit and Loss = 24000
C’s share of profit = 24000 x 3/11 = 6545 Rs.6545 is to be credited to the capital a/c of ‘C’ through capital adjustment of A and B.
A’s capital a/c (6545 x 5/8) Dr. 4091
B’s capital a/c (6545 x 3/8) Dr. 2454
To C’s capital a/c 6045

Question 22.
Antony, Basheerand Chandu were partners in a firm sharing profits & losses in the ratio of 5 : 3 : 2. The Balance Sheet of the firm as on 31-03-2008 stood as under: (March 2011)

Basheer has decided to retire from the firm subject to the following conditions.
(1) Provission for doubtful debts be 5%.
(2) Value of building be appreciated by 10%.
(3) Stock be depreciated by Rs. 2,000.
(4) Goodwill of the firm be valued atRs, 35,000.
(5) Basheer shall be paid by bringing sufficient amount by Antony and Chandu so that their capital will be in the profit-sharing ratio.
(6) Bank A/c. shall be maintained with a balance of Rs. 5,000 to meet working capital requirements.

Prepare Revalution a/c, capital A/c and balance Sheet after retirement.
Answer:
Revaluation A/c

Capital A/c

Balance Sheet

Note : Gaining ratio = 5:2
Basheer’s share of Goodwill = 35,000 x 3/10 = 10,500

Question 23.
Anil, Sunil and Vimal were sharing profits and losses in the ratio of 2:2:1. On 31st December 2010. (March 2012)

Vimal decided to retire from the business. The goodwill of the firm is valued at 3 years purchase of the average profit of the proceeding 3 years. The profits for the last 3 years were Rs. 10,000, Rs. 15,000 and Rs. 20,000. Find out Vimal’s share of goodwill and also show the journal entry to adjust his share of goodwill.
Answer:
Calculation of Goodwill (Using Average Profit Method)

Question 24.
Tom, Dick and Harry were in partnership, who were sharing profits and losses in the ratio of 2:2:1. On 31-03-2012, Harry left the firm as per agreement. From the following details available from their books prepare Revaluation Account. (May 2013 (May)

Balance Sheet as on 31-03-2012

Land and Buildings had been valued at Rs. 1,60,000. The Plant and Machinery was revalued at Rs. 32,000. The firm has an unrecorded investment of Rs. 5,000 and it was agreed that a provision of Rs. 1,000 be created doubtful debts.
Answer:
Revaluation A/c

Question 25.
Renjith, Sumesh and Aneesh are partners in a firm. Sumesh retires from the firm. On the date of retirement of Sumesh, Rs, 45,000 become due to him. Renjith and Aneesh promise to pay the amount in instalments. Prepare Sumesh’s loan account, when they agree to pay three yearly instalments of Rs. 15,000 including interest at 12% p.a. on the outstanding balance during the first 3 years and the balance including interest in fourth year. (March 2017)
Answer:
Sumesh’s Loan A/c

Plus Two Accountancy Reconstitution of a Partnership Firm – Retirement/Death of a Partner 8 Marks Important Questions

Question 26.
M, N and O are partners in a firm sharing profits in the ratio of 3:2:1. Their Balance Sheet as on 31 st December, 2008 was as under: (March 2012)

Balance Sheet as on 31st December 2008

N retires on 1st January, 2009 on the following terms:
i) Provision for doubtful debts will be raised by Rs. 1,000.
ii) Stock will be depreciated by 10% and furniture by 5%.
iii) There is an outstanding claim for damages of Rs. 1,100 and it is to be provided for in the books.
iv) Creditors will be written back by Rs. 6,000.
v) Goodwill of the firm is valued at Rs. 22,000, which is not to be shown in the books of the new firm.
vi) N is paid in full with the cash brought in by M and O in such a manner that their capitals are in proportion to their profit-sharing ratio 3 : 2.

Prepare Revaluation Account, Partner’s Capital Account and Balance Sheet of M and O.
Answer:
Revaluation A/c

Note : If creditors Rs. 6000/- is taken on the credit side of the Revaluation A/c, Revaluation profit will be Rs. 600/-.)

Capital A/c

Balance Sheet

Note:
N’s Share of goodwill = 22000×2/6 = 7333
New ratio = 3:2, Old ratio = 3:2:1
Gaining ratio = New ratio – old ratio
M’s gain = 3/5 – 3/6 = 3/30
O’sgain = 2/5 – 1/6 = 7/30

Question 27.
The Balance sheet of Ajith, Babu and Chandu as on 31st March 2008 is given below: (June 2012)

The partners have been sharing profits and losses in 3:2:1. Ajith died on 1st April 2008 and the following adjustments are to be made in the books of accounts.
a) A supplier for Rs. 14000 included in creditors is settled at Rs. 20,000.
b) Salary outstanding Rs.7000 is to record.
c) Creditors of Rs.4000 will not be claimed.
d) Bad debts amounting to Rs.3000 be written off.
e) The entire capital of the firm fixed at Rs. 150000 between Babu and Chandu in their new profit sharing ratio by bringing in or paying off cash as the case may be.
f) Rs.40000 is paid to Ajith by arranging a loan from the bank. The balance is transferred to his Executor’s Loan A/c.

Prepare Revaluation Account, Partners Capital Ac-count, Bank Account and the Balance Sheet as on 1st April 2008.
Answer:
Revaluation a/c

Capital A/c

Bank a/c

Balance sheet

Working Note
1. New Profit sharing ratio = 2:1
2. The total capital of the new firm = 150000
New capital of Babu = 150000 x 2/3 = 100000
New capital of Chandu = 150000 x 1/3 = 50000

Required capital of Babu = 100000
Balance existing in account = 77333
(75000 + 6333-4000)
Amount to be brought in by babu = – 22667

Required capital of Chandu = 50000
Balance existing in account = 61167
(60000 + 3167-2000)
Surplus capital withdrawing by Chandu= +11167

3.

Less creditors will not be claimed 4000
Amount to be shown in the Balance sheet = 34000

Question 28.
A, B and C were sharing profits losses in the ratio of 3:2:1 and their Balance sheet as on 31st December. 2011 was as follows: (May 2013 (May)

B retires from the business on 31st December 2011 on the following terms.
a) Goodwill of the firm should be valued at Rs. 30000 and retiring partners share to be adjusted in the capital accounts of other partners.
b) Motor van to be valued at Rs.60000 and Stock to be valued at Rs. 58,900.
c) Provision for doubtful debts to be increased to 5% of debtors.
d) Creditors include Rs.3000 not likely to be claimed and hence be written back.
e) There was the furniture of the value Rs. 2000 to be brought into books.
f) There is a liability of Rs. 2000 for accident compensation to be paid.
g) The relative profit sharing ratio between A and C is to be maintained.

Give journal entries; prepare Ledger Accounts and Balance Sheet of A and C.
Answer:
Revaluation a/c

Capital A/c

Balance sheet

Journal

Note:
1. Old ratio = 3:2:1, As the relative ratio is not changed, the new ratio between A & C is 3:1.

2. Goodwill of the firm = 30000
B’s share of goodwill = 30000 x 2/6 = 10000
Gaining ratio = 3:1

3. Provision for doubtful debts
= 30000 x 5/100 = 1500

Question 29.
P, Q and R are partners in a firm. Q retires. On his date of retirement, Rs.60,000 becomes due to him. P and R promise to pay him in instalments every year at the end of the year. Prepare Q’s Loan A/c. in the following cases: (March 2016)

a) When the payment is made four yearly instalments plus interest @12% p.a. on the unpaid balance.
b) When they agree to pay three-yearly instalments of Rs. 20,000 including interest @ 12% p.a. on the outstanding balance during the first three years and the balance including interest in the fourth year.
Answer:
a) Q’s Loan A/C

Note: Amount of instalment in each year = 60,000/4 = 15,000
Amount paid each year= Rs.15000 + interest

b) Q’s Loan A/C

Question 30.
A, B and C are in partnership sharing profits in their capital ratio. The Balance sheet on 15th March, 2013 is given below. (March 2014)

Further information on the retirement of B on 15th June, 2013.
Profits for 3 months Rs. 9000
Drawings-
A Rs. 1,000
B Rs. 2,000
C Rs. 3,000
Interest on Capital @ 5% p.a.
Salary to B Rs. 300 p.m.

The firm had a fixed deposit worth Rs.3000 which has not accounted so far has to be brought into the books. Marketable scrips were valued at Rs. 23,000. Prepare Profit and Loss Appropriation account, Capital account and Balance Sheet after ‘B’s retirement.
Answer:
Profit and Loss Appropriation a/c

Revaluation a/c

Capital A/c

Balance sheet

Kerala State Board New Syllabus Plus Two Accountancy Chapter Wise Previous Questions and Answers Chapter 3 Reconstitution of a Partnership Firm – Admission of Partner.

Kerala Plus Two Accountancy Chapter Wise Previous Questions Chapter 3 Reconstitution of a Partnership Firm – Admission of Partner

Plus Two Accountancy Reconstitution of a Partnership Firm – Admission of Partner 1 Marks Important Questions

Question 1.
While transferring the reserves or accumulated profits of the firm on reconstitution, the account to be – credited is (March 2010)
a) New partner’s capital account
b) Old partner’s capital account
c) All partner’s capital account
Answer:
b or c (Old Partner’s capital a/c or All Partner’s capital a/c)

Question 2.
“Profit available in the Balance sheet at the time of admission of a partner is to be credited to all partners’ capitals in new profit sharing ratio.” – Justify this argument. (June 2010)
Answer:
The statement is wrong, because profit available in the balance sheet at the time of admission of a partner is credited only to old partners capital account in old ratio.

Question 3.
At the time of reconstitution of the firm, the value of machinery is found less by 10%. What journal entry will be passed for giving effect to the above? (June 2010)
Answer:
Revaluation a/c Dr.
To Machinery A/c

Question 4.
At the time of admission of a partner in a firm, unrecorded assets will be (March 2012)
a) Debited to Revaluation Account
b) Credited to Revaluation Account
c) Credited to Asset Account
d) None of the above
Answer:
b) Credited to Revaluation Account

Question 5.
Which of the following case do not result in the re-constitution of a firm? (March 2012)
a) Change in profit sharing ratio
b) Change in the location of business
c) Retirement of a partner
d) Amalgamation of two partnership firms
Answer:
b – Change in location of business

Question 6.
Share of Goodwill brought in cash by the new partner is called (March 2012)
Answer:
Premium / Goodwill / Premium for goodwill

Question 7.
Which one of the following is not an occasion for the reconstitution of a partnership firm? (May 2013) (May)
a) Admission of a new partner.
b) Retirement of an existing partner
c) Death of an existing partner
d) Dissolution of the firm
Answer:
d) Dissolution of the firm

Question 8.
On the date of admission of Mr. Vivek as an equal partner, Mr. Vimal an existing partner has taken over the Plant and Machinery worth Rs. 10,000 at Rs. 12,000. Identify from the following journal entry to record thisiransaction. (May 2013) (May)

i) Vimai’s Capital A/c Dr 12,000
Plant and machinery A/c 10,000
Revaluation A/c 2,000

ii) Vimai’s Capital A/c Dr 12,000
Plant and machinery A/c 12,000

iii) Plant and Machinery A/c Dr 12,000
Vimai’s Capital A/c 12,000

iv) Vimai’s Capital A/c Dr 12,000
Revaluation A/c 12,000
Answer:
i) Vimal’s Capital A/c Dr 12,000
Plant and machinery A/c 10,000
Revaluation A/c 2,000

Question 9.
Which of the following is not an element of reconstitution of partnership? (March 2013)
a) Admission
b) Change in profit sharing
c) Death
d) Dissolution of firm
Answer:
d) Dissolution of firm

Question 10.
Biju and Lijo are partners in a firm sharing profits and losess in the ratio of 5:3. They admit Rajan for 1/6 share. The total goodwill of the firm is Rs. 50,000. Existing goodwill is Rs. 25,000. Find the share of goodwill to be brought in by Rajan.  (March 2013)
Answer:
Goodwill to be brought in by Rajan = 50,000 x 1/6 = 8,333

Question 11.
X, Y and Z are partners in a firm. If ‘B’ is to be admitted as a new partner.  (March 2013)
a) Old partnership has to be dissolved.
b) Old firm has to be dissolved.
c) Both old firm and partnership have to be dissolved.
d) Neither firm nor partnership needs to be dissolved.
Answer:
a) Old partnership has to be dissolved.

Question 12.
Consider the following information and ascertain the value of Goodwill.  (March 2014)
Total Capital Employed Rs. 5,00,000
Normal Rate of Return 8%
Average Profit the last 5 years Rs. 60,000
Remuneration to partners Rs. 15,000
Goodwill is estimated at 3 years purchase of super-profits.
Answer:
Average profit = 60000
Remuneration to partner = 15000
Average actual profit = 60000 – 15000 = 45000
Normal profit = Capital employed x Normal rate of Return
= 500000×8/100 = 40000
Super profit = Average Actual profit – Normal Profit
= 45000 – 40000 = 5000
Goodwill = Super profit x No. of years purchase
= 5000×3 = 15000

Question 13.
Which one of the following term is used to denote a chnage in the relationship among the partners which leads to change in the constitution of partnership?  (March 2014)
i) Amalgamation
ii) Reconstitution
iii) Dissolution
iv) Revaluation
Answer:
ii) Reconstitution

Question 14.
Find the odd one out: (March 2014)
A) Superprofit B) Average Profit
C) Capitalization Method
D) Weighted Capitalisation Method
Answer:
D) Weighted Capitalisation Method

Question 15.
The ratio in which the old partners agree to sacrifice their share of profit in favour of incoming partner is (March 2017)
a) New ratio
b) Old ratio
c) Sacrificing ratio
d) Gaining ratio
Answer:
c) Sacrificing ratio

Question 16.
Sanu and Binu are partners in a firm sharing profit and losses in the ratio of 3:1. They admit Jinu for 3/ 7 share. Calculate the new profit sharing ratio. (March 2017)
Answer:
3:1:3

Plus Two Accountancy Reconstitution of a Partnership Firm – Admission of Partner 2 Marks Important Questions

Question 17.
Balamony, a Plus Two student, prepared the follow-ing journal entries in connection with the reconstitu-tion of partnership firm.  (March 2009)

(i) For increase in the value of assets.
Revaluation Account Dr.
Asset Account

(ii) For decrease in the value of liability
Liability Account Dr.
Revaluation Account

(iii) For recording unrecorded asset Partner’s
Capital Account Dr.
Revaluation account

(iv) For transferring loss on revaluation on Partner’s
Capital account.
Cash Account Dr.
Old Partner’s Capital Account

After evaluating the above journal entries, make necessary corrections (if any) and rewrite them. (Score:2)
Answer:
a. Asset A/c Dr
To Revaluation A/c

b. Liability A/c Dr
To Revaluaton A/c

c. Asset A/c Dr
To Revaluaton A/c

d. Old Partner’s
Capital A/c Dr
To Revaluaton A/c

Question 18.
A firm runs by Akhil, Nikhii and Mukil earns a net profit of Rs. 12,000/- per year. Normally the firms in same type of business earns at a rate of 10%. If the firm’s total assets are of Rs. 1,50,000/- and external liabilities are for Rs. 50,000, what will be its value of Goodwill?  (June 2009) (May)
Answer:
Value of goodwill = Total value of business – Net assets
Total value of business
Net Assets = Assets – Liabilities
= 1,50,000 – 50,000 = 1,00,000
Goodwill = 1,20,000 -1,00,000 = 20,000

Question 19.
Merin and Mallu are partners sharing profits in the ratio 3:2. They admit Dillan as a partner for 1 /6th share and he brings Rs.40000 as his capital and could not bring any amount as goodwill. Even then the share of goodwill of Dillan is valued at Rs.10,000/-.  (June 2010)

Pass necessary entries regarding the above.
Answer:
Journal

Note: Since the ratio of the old partner’s does not change, the sacrificing ratio issimilarto old ratio ie. 3:2.
Dillan’s share of goodwill = 10000
Merin’s share of goodwill = 10000 x 3/5 = 6000
Mallu’s share of goodwill = 10000×2/5 = 4000

Question 20.
“At the time of admission of a partner revaluation of assets and liabilities will always benefit old partners”. Is this statement correct? Why?  (March 2010)
Answer:
Yes, when a partner admitted, he acquires the ownership rights of the assets and also makes himself responsible for the firms liabilities. He should not get any benefit from any appreciation in the value of assets or reduction of liabilities nor should he suffer because of any fall or depreciation in the value of assets or -increase of liabilities as on the date of admission. The result of revaluation (May be either profit or loss. It should be credited or debited to Old Partners Capital Account in their old ratio. It must be clearly understood that result of revalution does not concern the new partner, it always goes to old partners.

Question 21.
In the event of admission whether the incoming partner is entitled to the profit on revaluation of assets effected as on the data of admission. Offer your comments.  (March 2011)
Answer:
No. The profit or loss on revaluation should be . transformed to old partners capital account in old profit sharing ratio.

Question 22.
Fill up the empty boxes with correct answers.  (March 2013)

Answer:
I) Assets A/c Dr.
To Revaluation A/c

ii) LiabilityAlc Dr.
To Revaluation a/c.

iii) Asset A/c Dr.
To Revaluation a/c.

iv) Old partners capital a/cl Partners capital a/c Dr.
To Revaluation A/c.

Question 23.
Consider the following information and calculate Goodwill by super profit method.  (May 2013) (May)
1) Total capital employed
2) Normal Rate of Return 8%
3) Average Profit for the last 5 years Rs. 12,000
4) Remuneration to partners Rs. 3,000
5) Goodwill is estimated at 3 years purchase of super profits.
Answer:
Goodwill = Super profit x No. of years of purchase.
Superprofit = Average profit-Normal profit
Average profit = 12000-3000 (Remuneration) = 9000
Normal profit = Capital x Rate /100
= 100000×8/100 = 8000
Super profit = 9000 – 8000 = 1000
Goodwill = 1000×3 = 3000

Question 24.
On the date of admission of Mr.Baby Raj as an equal partner, Mr. Santhosh an existing partner has taken over the Plant and Machinery worth Rs. 30,000 at Rs. 36,000. The journal entry to record this will be (March 2014)

i) Santhosh’s Capital A/c Dr. Rs. 36,000
Plant and Machinery Rs. 30,000
Revaluation a/c Rs. 6,000

ii) Santhosh’s Capital A/c Dr. Rs. 30,000
Revaluation A/c Dr. Rs. 6,000
Plant and Machinery Rs.36,000

iii) Plant and Machinery Dr. Rs. 36,000
Santhosh Capital A/c Rs. 30,000
Revaluation A/c Rs. 6,000

iv) Santhosh’s Capital A/c Dr. Rs. 36,000
Revaluation A/c Rs.36,000
Answer:
i) Santhosh’s Capital A/c Dr. Rs. 36,000
Plant and Machinery Rs. 30,000
Revaluation a/c Rs. 6,000

Question 25.
General Reserve of ₹ 24,000 and Profit and Loss Account (Debit Balance) of ₹ 6,000 appearing in the balance sheet of partner’s P and Q on the admission of R is to be adjusted. Give the journal entries assuming that P and Q are equal partners. (May 2016)
Answer:
i) General reserve a/c Dr 24,000
P’s capital a/c Q’s capital a/

ii) P’s capital a/c Dr 3000
Q’s capital a/c Dr 3000
To P/L a/c

Plus Two Accountancy Reconstitution of a Partnership Firm – Admission of Partner 3 Marks Important Questions

Question 26.
The capital balances of Ram & Gopal at the time of admission of Menon stood as follows: (June 2009) (May)
Capital (Cr.)
Ram – 25,000/-
Gopal – 15,000/-
Other Relevant information:
General Reserve – 10,000/-
Profit & Loss A/c (Dr.) – 5000/-
Profit on revaluation – 3,850/-
Premium forgoodwill contributed by Menon – 5000/-

Profit sharing ratio of Ram & Gopal before the admission of Menon -3 : 2.
Agreed share of profit to Menon – 1/6.

If Ram & Gopal asked Mr. Menon to bring in sufficient cash for capital on the basis of their capitals and new profit sharing ratio, find the capital to be brought in by Menon.
Answer:
Capital accounts of Ram and Gopal

Old ratio = 3:2
New Partner (Menon)s share = 1/6
Ram’s new ratio = 5/6 x 3/5 = 15/30
Gopal’s new ratio = 5/6 x 2/5 = 10/30
Menon’s share = 1/6 = 5/30
Newratio= 15 : 10 : 5 = 3:2:1
Capitals of Ram and Gopal = 6/6 = 33310 + 20540 = 53850
Total capital = 53850 x 6/5 = 10770 x 6 = 64620
Capital to be brought In by Menon = 64620 – 5380 = 10770

Question 27.
Basheer and Firos started business by contributing capitals in the ratio 3: 2, which is their profit sharing ratio too.
TheirAsset – Liability position as on 31 March 2007 is as shown below:  (June 2009 (May)
Fixed Assets – 43,000
Current Assets (including cash Rs. 5,000) – 37,000
Current Liabilities – 30,000
They admit James into Partnership on the date of the Balance Sheet for 1 I 6 share, and agreed the following:
Capital to be contributed by James – 20,000
Revalued figures of Assets & Liabilities:
Fixed Assets – 43,200
Current assets excluding cash – 39,000
Current liabilities – 28,500
Unrecorded items: lnvements – 3,000
Repair bill outstanding – 800
Find the revaluation P & L
Answer:
Revaluation

Question 28.
Prepare a revaluation account from the following:  (June 2010)
Assets:
Plant and Machinery – 10000
Furniture – 3000
Patents – 7000
Stock – 3000
Liabilities: Creditors – 15000

The above items were revalued as follows:
a) Fixed assets revalued at 10% less.
b) Stock damaged wholly by a fire occurred and become valueless.
c) Claims received against the loss of value of stock Rs.2000.
d) Repair bill of Rs.1000 is not in the books of accounts remain unpaid.
Answer:
Revaluation a/c

Question 29.
List out the circumstances in which reconstitution of partnership firm can take place. (March 2011)
Answer:
a) Change in the profit sharing ratio of the existing partners
b) Admission of a new partner
c) Retirement of an existing partner
d) Death of a partner.
e) Amalgamation of two partnership firms.

Question 30.
Profits of Amco Ltd. for the year ended 31st March for the last five years were given below: (May 2011)
Year – Profit
1999 – 25,000
2000 – 40,000
2001 – 75,000
2002 – 35,000
2003 – 45,000
Calculate the value of the Goodwill on the basis of 3 years purchase of the weighted average profit, after weights 1, 2, 3, 4 & 5 respectively to the profit for 1999, 2000, 2001, 2002 & 2003.
Answer:
Goodwill= Weighted Average Profit x No. of years of purchase

Weight Average Profit = \(\frac { 695000 }{ 15 } =\quad 46333\)
Goodwill = 46333 x 3 = 138999

Question 31.
A, B, C are partners in a firm sharing profits and losses in the ratio of 3:2:1, D is admitted into partnership for a %th share in the future profits, which he gets 1/8the form A and 1/8th form B. The total capital of the firm is agreed upon Rs. 1,20,000 and D is to bring in cash equivalent 1/4th of this amount as his capital. The capital of other-partners are to be adjusted in the ratio of their respective shares in the profit and losses. The respective capital of partners after all adjustment have been : A Rs. 40,000, B Rs. 35,000 & C Rs. 30,000. Calculate Final Capital of A, B & C.  (May 2011)
Answer:
New Ratio

18 : 10 : 8 : 12 → 9 : 5 : 4 : 6 Total Capital = 120000 Balance c/d = Total Capital x New Ratio
A = 120000 x 9/24 = 45000
B = 120000 x 5/24 = 25000
C = 120000 x 4/24 = 20000
D = 120000 x 6/24 = 30000
Final Capital of A, B & C
A = 45000 B = 25000 C = 20000

Question 32.
Aditya and Arjun are partners in a firm, sharing profits/ losses in the ratio of 3 : 2. They admitted Abhishek in the partnership for 1/6th share in future profit. Abhishek brought Rs. 24,000/- as his share of goodwill. Out of this goodwill, half of the amount was withdrawn by Aditya and Arjun. (March 2012)

Pass necessary journal entries in the books of the firm.
Answer:
Journal

Question 33.
The profits of Mahesh and Co. for the last five years were: (March 2013)
2005 – Rs. 35,000
2006 – Rs. 30,000
2007 – Rs. 27,500
2008 – Rs.25,000
2009 – Rs.20,000

The capital employed in the firm is Rs. 5,00,000. You are required to calculate the goodwill at 3 years purchase of super-profits. The normal rate of return on capital employed is 5%.
Answer:
Average Profit = \(\frac { 35000 + 30000 + 27500 + 25000 + 20000 }{ 5 }\)
= 27500
Capital employed = 500000
Normal Profit = Capital employed x Normal Rate of Return
= 500000 x 5/100 = 25000
Super Profit = Average Profit – Normal Profit
= 27500 – 25000 = 2500
Goodwill = Super profit x No. of years purchase
= 2500 x 3 = 7500

Question 34.
Menon and Varma are partners sharing profits and losses in the ratio 2:3. They admit Jyothi for2/5th shares which she acquired equally from Menon and Varma. Calculate the new ratio and sacrificing ratio. (May 2013) (May)
Answer:
Old ratio = 2:3
Jyothi’s share of profit = 2/5
Menon’s sacrifice = \(\frac { 2 }{ 5 } +\frac { 1 }{ 2 } +\frac { 2 }{ 10 }\)
Varma’s sacrifice = \(\frac { 2 }{ 5 } +\frac { 1 }{ 2 } +\frac { 2 }{ 10 }\)
Menon’s new share = old share – his sacrifice

Question 35.
A business has earned average profits of Rs.1,44,000 during the last few years and the normal rate of return in similar type of business is 12%. The net assets of the firm are Rs, 8,20,000. Arun dnd company are decided to acquire the business. Help him to calculate the goodwill of the business by capitalization method. (March 2014)
Answer:
Goodwill calculation by Capitalisation of Averacie profit
Goodwill = Total value of the business – Net assets

Question 36.
A and B are partners in a firm sharing profits and losses in the ratio of 3 : 2. They decide to admit ‘C’ into partnership with 1/4 share in profits. C brings in Rs.30,000 for capital and the requisite amount of premium in cash. The goodwill of the firm is valued at Rs.20,000. The new profit sharing ratio is 2.: 1:1. A and B withdraw their share of goodwill. Give necessary journal entries. (March 2016)
Answer:
The good will of the firm = 20,000
C’s share of good will = 20,000 x 1/4 = 5000
Old ratio = 3:2
New ratio = 2:1:1
A’s sacrifice = \(\frac { 3 }{ 5 } +\frac { 2 }{ 4 } +\frac { 12-10 }{ 20 } =\quad \frac { 2 }{ 20 }\)
B’s sacrifice = \(\frac { 2 }{ 5 } -\frac { 1 }{ 4 } =\frac { 8-5 }{ 20 } =\frac { 3 }{ 20 }\)
Sacrificing ratio: 2:3

Journal Entries

Question 37.
Anju and Manju are partners sharing profits in the ratio of 2:1. Sanju is admitted into the firm for 1/4 share of profits. Sanju brings in Rs.20,000 in respect of his capital. The capitals of old partners Anju and Manju, after all adjustments relating to goodwill, revaluation of assets and liabilities etc., are Rs. (March 2016)

45.0 and Rs.15,000 respectively. It is agreed that partners capitals should be according to the new profit sharing ratio.

Determine the new capitals of Anju and Manju and record the necessary journal entries assuming that the partner whose capital falls short, brings in the amount of deficiency and the partner who has an excess, withdraws the excess amount.
Answer:
New ratio = Balance share x old ratio
Anju’s new share \(=3 / 4 \times \frac{2}{3}=\frac{6}{12}\)
Manju’s new share \(=\frac{3}{4} \times \frac{1}{3}=\frac{3}{12}\)
Sanju’s share of profit \(=\frac{1}{4}=\frac{3}{12}\)
New ratio = 6:3:3 = 2:1:1
Total capital of the new firm = 20,000 x 4/1 = 80,000
Anju’s new capital = 80,000 x 2/4 = 40,000
Manju’s new capital = 80,000 x 1/4 = 20,000
The existing capital of Anju = 45000
Excess (Anju) = 5000
The existing capital of maju = 15,000
Deficit (Maju) = 5000

Journal Entries

Question 38.
The capital of the firm of Mohan and Rissam is Rs. 75,0 and the rate of interest is 15%. Annual salary to partners is Rs. 5,000 each. The profit forthe last 3 years were Rs.36,000,38,000 and 31,000. Goodwill is to be valued at 2 years purchase of the last 3 years average super profits. Calculate goodwill of the firm. (March 2017)
Answer:
Goodwill = Super profit x No. of years purchase.
Super profit = Actual /Average profit – Normal Profit
Average profit = \(\frac{36,000+38,000+31,000}{3}\)
= 35,000
Normal profit = Interest on capital + Partner’s salary

Plus Two Accountancy Reconstitution of a Partnership Firm – Admission of Partner 5 Marks Important Questions

Question 39.
Suma and Josephine carried on business in partnership since 1995 sharing profits and losses in the ratio of 2:1 respectively. They admitted John on 1st April, 1999 for 2/7 share. The actual value of goodwill, however, on that date was Rs. 21,000. John contributed the following assets towards payment of his capital and goodwill. (March 2010)

Cash – Rs. 1,000
Sundry Debtors – Rs. 5,000
Stock – Rs. 6,000 and
Goodwill – Rs. 5,000

Pass necessary journal entries to give effect to the above. Also give the new profit sharing ratio of the new partners.

Calculation of New Profit sharing ratio Old ratio = 2:1
New partners share of profit = 2/7
New ratio = Old ratio x Balance share
New ratio of Suma = 2/3 x 5/7 = 10/21
New ratio of Josephine = 1 /3 x 5/7 = 5/21
John’s ratio = 2/7 = 6/21
New ratio = 10 : 5 : 6

Journal

Question 40.
M and N are partners sharing profits and losses in the ratio of 2:1. Their Balance Sheet as on 31st December 2010) was as follows: (March 2012)

Balance Sheet

‘P’ is admitted into the firm with %th share in profits on the following terms.
a) Market value of Investments are to be taken at Rs. 4,500.
b) Claim on account of workmen’s compensation is estimated at Rs. 250.
c) Accrued Income not appearing in the books Rs. 100.
d) Building were found undervalued by Rs. 5,000.
e) Patents should be written off
f) Provision for doubtful debts be increased to 10% of debtors
g) P bring Rs. 30,000 as capital and Rs. 10,000 as his share of goodwill.

Pass Journal entries and prepare the Revaluation Account and ascertain the revaluation profit.
Answer:
Journal

Revaluation A/c

Qn. 41.
Violet’ and indigo’ are partners in a flim shanng proirts and losses in the ratio of 5:3 with a capital of Rs. 45,000 and Rs. 35,000 respectively. They admit ‘blue’ as a partner and the new profits sharing ratio becomes 5:3:2. Blue is asked to contribute to proportionate capital. (March 2013)

a) Calculate the amount of capital to be contributed by ‘Blue’.
b) What adjustments are to be made in the capitals of ‘Violet’ and ‘Indigo’ if it is agreed that the capitals of Violet and Indigo, as between themselves, are also to be adjusted in profit sharing ratio by either paying in or withdrawing cash?

Hint: Calculate the total capital of the firm. Then find out the shortage or surplus in the capitals of ‘Violet’ and ‘Indigo’.
Answer:
Total capital of violet and Indigo = 45000 + 35000 = 80000

Question 42.
P & Q are partners sharing profits and losses in the ratio of 3:2. On 1st Jan. 2012) they admitted ‘R’ into the firm. ‘R’ brought in Rs. 2,00,000 for his capital, but he was not in a position to bring his share of goodwill. The goodwill of the firm was valued at Rs. 3.0. 000. Existing goodwill in the book is for Rs. 6.0. 000. The new profit sharing ratio is 2:1:1. Pass necessary entries at the time of admission. (March 2013)
Answer:
Sacrificing ratio = old ratio – new ratio
\(P’s sacrifice =3 /{ }_{5}-2 / 4=2 / 20
Q’s sacrifice =2 /{ }_{6}-1 /{ }_{4}={ }^{3} /{ }_{20}\)
R’s ratio = 1/4
Sacrificing ratio = 2:3
R’s share of goodwill = 300000 x 1/4 = 75000

Question 43.
Anju and Manju were in partnership, who were sharing profits and losses equally. Their Balance Sheet as on 31 -03-2012 was as follows : (May 2013) (May)

Balance Sheet as on 31-03-2012

Sanju is admitted as a partner on 31-03-2012) on the following terms.
a) Sanju will bring in Rs. 40,000 as his capital
b) Plant and Machinery will be increased by Rs. 5,000
c) Furniture should be appreciated by 20%
d) Stock should be reduced by Rs. 3,000
e) Creditors be reduced by Rs. 1000
Answer:
Revaluation A/c

Partners Capital A/c

Question 44.
J and K are partners in a firm, sharing profit and losses in the ratio of 3:2. (March 2017)

Balance sheet of J & K as on 1st April, 2016

L is admitted on the following terms:
1) L will bring Rs. 15,000 as capital and Rs.5,000 as premium for goodwill for 1/6 share.
2) The value of stock is reduced by 10% and plant and machinery increased by 5%.
3) Investment worth Rs.1,500 (not mentioned in the Balance Sheet) is to be taken into account. Prepare revaluation account and capital account of partners.
Answer:
Revaluation A/c

Plus Two Accountancy Accounting for Not For Profit Organisation 8 Marks Important Questions

Question 45.
Asif, Biju and Britto trading in partnership and sharing profits and losses in the proportion of 1/2,1/3 and 1/ 6 respectively desire to keep up a working partner when their balance sheet stood as follows: (March 2009)

They agreed to admit Pradeep into partnership and give him 1/10 share on the following terms.
(i) That Pradeep should bring in Rs. 30,000 as good-will and Rs. 1,28,000 as his capital.
(ii) That machinery is depreciated at 12%.
(iii) That stock be revalued at Rs. 2,61,000.
(iv) That a reserve of 5% be created fordoubtful debts.
(v) That the value of land and buildings be brought upto Rs. 6,20,000.
(vi) That after making the above adjustments the capital accounts of the old partners be adjusted on the basis of proportion of Pradeep’s Capital to his share in the business, (i.e. actual cash to be paid off or to be brought in by old partners, as the case (May be)

Prepare necessary ledger accounts and the balance sheet of the firm as newly constituted. Show your workings regarding determination of new profit shar-ing ratio and capital balances.

Answer:
(a) Revaluation Account

Capital Accounts

New Ratio = 9:6:3:2
Total Capital = 12,80,000

Balance Sheet

Question 46.
The Balance Sheet of Sheena and Shyja who were sharing profits in the ratio of 5:3 respectively as on 31st March, 2007 was as follows: (March 2009)

On the above date, Bindu was admitted on the fol-lowing terms:
(a) Bindu was to get 1/5 share in the profits.
(b) Bindu was to pay Rs. 50,000 as Capital and Rs. 16,0 for her share of goodwill.
(c) Machinery was to be depreciated by 10% and buildings was to be appreciated by 20%.
(d) Stock was revalued at 25% above cost. It was to be brought into the books of the new firm at cost price..
(e) There was a liability for repairs to furniture amounting to Rs. 600, the same was to be recorded in books.
(f) Capital accounts of the old partners were to be adjusted in the new profit sharing ratio by open-ing the necessary current accounts.

Prepare Revaluation Account, Capital Accounts and the initial Balance Sheet of the new firm. Scores:8
Answer:
Revaluation Ale

Capital Account

Balance Sheet

Question 47.
Vinu and Sonu are in partnership sharing in proportion of 3/5 and 2/5 respectively. Their balance sheet as on 31-03-2009) stood as under: (March 2011)

They admit Minu for 1/3 share of the firm upon the condition that she is to pay Rs. 1,000 for goodwill and sufficient capital to give her 1/3 share of the total capital of the new firm. Bad dept provision is to be reduced to Rs. 100, that the stock be revalued at Rs. 2,000 and plant be revalued at Rs. 500.

Pass journal entries to give effect to the above and show Balance Sheet of the new firm.
Answer:
Journal

Balance Sheet

Note:
Sacrificing ratio = 3: 2
New ratio calculation = Balance share x old ratio

Calculation of capital to be brouaht in by Minu based on old partners capital account.
Vinu’s capital after adjustment = 2990
Sonu’s capital after adjustment = 1660
Total capital of Vinu and Sonu = 4650
For 2/3 share in profit, capital required is = 4650
Therefore, total capital of the new firm should be

Question 48.
Sachin and Ganguly are partners in a firm sharing profits and losses equally. (June 2012)

The Balance Sheet on 31 st (March 2008 is given below:

On this date, they admitted Dravid as partner on the following terms:
a) Dravid should bring Rs. 20000 as capital for 1/3 share and Rs.10000 for goodwill.
b) Land and Buildings is revalued at Rs.100000 and Stock at 10% less than book value.
c) Debtors be provided Rs.2500 for doubtful debts. Prepare Revaluation a/c, Capital a/cs and Bal-ance sheet after the admission of Dravid.
Answer:
Revaluation a/c

Capital A/c

Balance sheet

Question 49.
Following is the Balance Sheet of A and B who were sharing profits in the ratio of 3 : 2. (March 2012)

Balance Sheet as on 1st July 2009

On that day C is admitted into the partnership on the following terms:
a) C should bring Rs. 40,000 as capital and Rs. 10,0 as premium for goodwill for 1/6th share of future profit.
b) Value of plant and machinery be reduced by 10%.
c) Stock in trade is revalued at Rs. 30,000.
d) Value of furniture is increased by Rs. 4,000.
e) It was found that creditors included a sum of Rs. 3,000 which was not to be paid.
f) A provision for doubtful debt is to be created on sundry debtors at 5% and Rs. 1,600 is to be created in respect of outstanding printing bill.

Show required journal entries and prepare Revalua-tion and Capital Accounts of Partners.
Answer:
Journal

Revaluation A/c Dr

Capital A/c

Question 50.
Given below is the Balance sheet of Jacob and Joseph who are sharing profits in the ratio of 3:2 as on March 31st 2011.

James is admitted as a new partner on the above date on the following terms: (May 2013) (May)
a) James will bring Rs.10000 for his capital and the necessary amount of premium in cash for 2/7th share in future profits. The goodwill of the firm has been valued at Rs. 140000.
b) Stock revalued at Rs. 70,000.
c) Write down plant and machinery by 10%.
d) Provision for bad and doubtful debts should be increased to Rs. 3000
e) Unexpired insurance of Rs. 1500 should be brought into record.

Record the necessary journal entries and prepare Revaluation Account and Partners Capital Account and show the Balance Sheet after the admission of James.
Answer:
Revaluation A/c

Capital A/c

Balance sheet

Old ratio = 3:2
James’ share of profit = 2/7
Sacrificing ratio = 3:2
The Goodwill of the firm = 140000
James’ share of goodwill = 140000 x 2/7 = 40000
Share of Goodwill credited to Jacob’s capital a/c = 40000 x 3/5 = 24000
Share of Goodwill credited to Joseph’s capital a/c = 40000 x 2/5 = 16000

Question 51.
Aneesh and Akhil were in partnership, who were sharing profits and losses equally. Their Balance Sheet as on 31.03.2013) was as follows: (March 2014)

Balance Sheet as on 31.03.2013

Ajith is admitted as a partner on the date of the Balance Sheet on the following terms:

• Ajith will bring in Rs. 80000 as his capital.
• Plant and Machinery will be increased by Rs. 10,000
• Furniture should be appreciated by 20%.
• Stock should be reduced by Rs. 6,000.
• A provision for bad and doubtful debts is to be created at 5% on debtors.
• Creditors be reduced by Rs. 2,000.

Prepare Revaluation Account and Capital Accounts.
Answer:
Revaluation A/c

Capital A/c

Balance Sheet

Question 52.
Salim and Karim are partners in a firm sharing Profit and Losses equally. Their Balance sheet as on 31st (March 2013) was as follows: (March 2014)

On this day they admitted Rahim as a partner on the following terms:
a) Rahim should bring Rs.20,000 as capital for 1/3 share and Rs. 10,000 for goodwill.
b) Land and Buildings is revalued at Rs.100000 and stock at 10% less than book value.
c) Debtors are provided Rs.2,500 for Doubtful debts. Give journal entries and prepare Revaluation Account, Capital Account and Balance Sheet afterthe admission of Rahim.
Answer:
Journal

Revaluation A/c

Capital A/c

Balance Sheet

Question 53.
a) Dany, Johny and Shony are in partnership, sharing profits in the proportion of 4:3:3 respectively. The partnership agreement states that the goodwill of the firm shall be equal to three times of the average profits of the four years to the date of change. No goodwill account is to be maintained in the books. Profits of the firm have been: (May 2016)
2001 – 12,000
2002 – 9,000
2003 – 15,000
2004 – 16,000
Glady was admitted in to the partnership on 1-01-2005 and the new profit sharing ratios were : Dany 3/10, Johny 3/10, Shony 2/10, and Gladyio 2/10.

Glady brought in to the partnership a Capital of 30,000. The Capital account balances of the old partners on 01-01-2005, were:

Dany ₹ 40,000
Johny ₹ 40,000
Shony ₹ 30,000

You are required to show the Capital accounts of the partners after the admission of Glady.
Answer:
Calculation of good will
Good will = Average profit x 3 years purchase Average Profit

Question 54.
A and B sharing profits and losses in the ratio of 3:2, admit ‘C’ as a partner who is asked to contribute ₹ 30,000 as capital for – share in the future profits of the firm. A and B have capitals of ₹ 60,000 and ₹ 25,000 respectively, after making all adjustments. It is agreed that capital contribution of each partner will be in the profit-sharing ratio taking ‘C’s contribution as basis.Any excess or deficit should be adjusted in cash. Calculate the amounts to be brought in by, or to be paid off to A and B. Also give journal entries for the above adjustments. (May 2016)
Answer:
Total capital of the firm = 30,000 x 4 = 1,20,000
Old ratio = 3:2,

New capital of B = 1 ,20,000 x 6/20 = 36OOO
Existing capital of A = 60,000
A has surplus = 60,000 – 54000 = 6000
Existing capital of B = 25,000
B has deficit = 25000 – 36000 = 11,000

Journal Entry

Kerala State Board New Syllabus Plus Two Accountancy Chapter Wise Previous Questions and Answers Chapter 2 Accounting for Partnership – Basic Concepts.

Kerala Plus Two Accountancy Chapter Wise Previous Questions Chapter 2 Accounting for Partnership – Basic Concepts

Plus Two Accountancy Accounting for Partnership – Basic Concepts 1 Marks Important Questions

Question 1.
Which of the following is not an item in the profit and loss appropriation account? (June 2010)
a) Interest on capital
b) Salary paid to partner
c) Interest allowed to partner’s loan.
d) None of the above
Answer:
d) None of the above

Question 2.
Find the odd one and state reason, (May 2011)
a) Interest on Capital
b) Interest on Loan
c) Salary to partners
d) Bonus to partners
Answer:
b) Interest on Loan – Charge againt profit – All others are appropriation of profit.

Question 3.
Which of the following account is credited with inter-est on capital under fixed capital method? (March 2012)
a) Profit and Loss Appropriation Account.
b) Profit and Loss Account
c) Capital Account
d) Current Account
Answer:
d) Current Account

Question 4.
Partners Salary is debited to a/c (May 2013)
a) Trading
b) Profit and Loss
c) Capital
Answer:
d) Profit and Loss Appropriation p d. Profit and Loss Appropriation a/c

Question 5.
In the absence of any agreement partners will share profit and losses in the ratio. (May 2013)
a) Gaining
b) Equal
c) Sacrificing
d) Capital
Answer:
b-Equal ratio

Question 6.
Under fixed capital method, interest on drawings is debited in A/c. (March 2016)
Answer:
Partner’s current A/c

Question 7.
What is the journal entry to be passed for transferring partners salary to partner’s capital account? (March 2016)
Answer:
Partner’s salary A/c Dr To partner’s capital A/c

Question 8.
If partners are entitled to interest on capital as per agreement, such interest is payable (May 2016)
a) Only out of bank balance
b) Only out of capital
c) Only out of profits
d) Only out of sales
Answer:
c) Only out of profits

Question 9.
Firoz and Shahin are partners in a firm. The firm did not have any partnership deed. Specify how the following situations are treated. (March 2017)
a) Sharing of profit and losses.
b) Interest on advance given by Firoz to the firm.
Answer:
a) Profits and losses are to be shared equally among partners.
b) Firoz is entitled to get an interest of 6% p.a.

Question 10.
Partners capital account and current account are not maintained separately under ………………. method of maintaining capital account. (March 2017)
Answer:
Fluctuating capita method

Plus Two Accountancy Accounting for Partnership – Basic Concepts 2 Marks Important Questions

Question 11.
Partner of a firm withdraw Rs. 6,000/- during the year. The accountant changed Rs, 300/- as interest on the same at 10% rate of interest. If it correct? Show the calculation. (June 2009)
Answer:
Correct
Interest on drawings = Amount of drawings x Rate of interest x 6/12
= 6000 x 10/100 x 6/12 = 300

Assumption : The date of drawings is not given. In such case the interest should be 6 months on the whole of the amount.

Question 12.
Analyse the following table and fill up the blank columns: (March 2010)

Answer:
a) Drawing
b) Part of capital
c) Reduces Profit
d) Considered to calculate interest on drawing

Question 13.
Dileep and Vipin are partners. Dileep’s capital is Rs. 10,000 and Vipin’s capital is Rs. 6,000. Interest is payable @ 6% p.a. Vipin is entitled to a salary of Rs. 300 per month. Profit for the current year before interest and salary to Vipin is rs. 8,000. Divide the profit between Dileep and Vipin. (March 2009)
Answer:
P & L Appropriation A/c

Question 14.
Anu, Minu & Sinu are in Partnership with a profit sharing ratio of 2:1 :1, but Sinu is given a guarantee to get a minimum profit of Rs. 20,000/. During the year the firm get a net profit of Rs. 1,00,000/- then what will be the share of profit due to Sinu? (June 2009) (May)
Answer:
A:M:S = 2:1:1
Guaranteed amount of profit = 20,000
Net Profit = 1,00,000
Sinu’s share = 1/4 = 1,00,000x 1/4 = 25,000
Sinu should get her actual share of profit ie.
Rs. 25,000. Since her actual share of profit is more than the guaranteed amount of Rs. 20,000/-.

Question 15.
Kiran and Keerti are partners sharing profits in the ratio 3:2. Their capital accounts as on the closing date of the year was Rs.60,000 and Rs.40000 respectively. During the year they made a net profit of Rs.50,000, it was subsequently found that the interest on capital entitled to the partners @ 6% per annum is omitted to record in the books. During the year they withdrew Rs.10000 and Rs.5000 respectively. Find the amount of interest on capital. (June 2010)
Answer:
Calculation of opening capital

Interest on capital
Kiran = 40000 x 6/100 = 2400
Keerthi = 25000 x 6/100 = 1500

Question 16.
A, B & C are partners haring profits and losses in the ratio of 3:2:1 arid their Profit and Loss A/c showed a credit balance of Rs. 24,000. But, on 1st July of the same yearthey decided to share profits and losses equally. What adjusting entry need be made to make necessary effect without closing the profit and loss account?  (May 2011)
Answer:

Question 17.
Prasanth and Janish are partners. They do not have any partnership agreement. What should be done in the following cases? (May 2016)
i) Prasanth spends twice the time that Janish de-votes to business. Prasanth claims that he should get a salary of?3,000 per month for his extra time spent.
ii) Prasanth wants to introduce his son Shenoi as a partner. Janish objects to it.
Answer:
i) No salary will be paid to Prasant
ii) Shenoi will not be admitted as a partner

Plus Two Accountancy Accounting for Partnership – Basic Concepts 3 Marks Important Questions

Question 18.
What is a Partnership Deed? Give any four items to be included in it. (March 2016)
Answer:
Partnership deed is a written document which contains the rules and regulations regarding the conduct of business.

Contents of partnership deed:-

• Name and address of the firm
• Name and address of partner
• Nature of business
• Duration of partnership
• Capital contributions

Question 19.
Anwar a partner in Akbar Travels withdraw money during the year ending 31st (March 2016) from his capital account for his personal use. Calculate interest on drawings on the following situations if rate of interest is 9% p.a.. (March 2017)
a) If he withdrew Rs. 2,500 per month at the begin-ning of the month.
b) If the amount withdrawn were on 1-6-2015, Rs.7,500, on 31-8-2015 Rs. 3,000 and 30-9-2015 Rs. 6,500
Answer:
a) Total amount withdrawn by Anwar = 2500 x 12 = 30,000
Interest on drawings = Total drawings x Rate x Average Period
Average period = \(\frac { 12+1 }{ 2 } =6.5\) months Interest on drawings
= 30,000 x \(\frac { 9 }{ 100 }\) x \(\frac { 6.5 }{ 12 }\) = 1462.50
b)

Interest on drawings = 1,35000 x \(\frac { 9 }{ 100 }\) = 12,150
Interest for one month = 12,150 x \(\frac { 1 }{ 12 }\) = 1012.50

Plus Two Accountancy Accounting for Partnership – Basic Concepts 5 Marks Important Questions

Question 20.
Alim and Methew made a serious discussion about the possibilities of starting a bakery shop as a partnership firm. Alim pointed out several peculiar features that their business should have. Mathew insisted for a written partnership deed and put forward _ some contents to be included in it. Imagine their discussion: (March 2009)
(a) Write two points raised by Alim.
(b) Justify Mathew’s argument.
Answer:
(a) 1) Partnership is the relation between two or more persons.
2) Partnership are governed by Indian Partnership Act, 1932.

(b) Partnership deed is a written document containing the rules and regulations regarding the conduct of business. It contains.

• Name and address of the firm
• Names and addresses of partners
• Duration of Partnership
• Nature of business
• Salary, commission etc. payable to partners
• Profit-sharing ratio

Question 21.
Zeema and Neemsa are partners from 1st Jan, 2008 without partnership agreement and they introduced capitals of Rs. 70,000 and Rs. 40,000 respectively. On 1st July, 2008 Zeema advances Rs. 15,000 by way of loan to the firm without any agreement as to interest. The profit and loss account for the year 2008 discloses a profit of Rs. 16,450, but the partners cannot agree upon question of interest or upon the basis of division of profits. You are required to divide the profit between them giving reasons for your method. (March 2010)

Hint: Prepare Profit and Loss Appropriation Account.
Answer:
Profit as per P/L a/c – Rs. 16450
Less: interest on loan to the firm (15000 x 6/100 x 6/12) – Rs. 450
Actual Profit – Rs. 16000
Zeema’s share of profit = 16000 x 1/2 = 8000
Neema’s share of profit = 16000 x 1/2 = 8000

If any partner has given a loan to the firm is addition to his/her share capital, he/she shall be entitled to

interest on such loan @ 6% p.a. Such interest shall be paid even if the firm making any profit. If there is no written agreement, profits and losses are to be shared equally among partners.

Question 22.
Sumi and Mini are partners sharing profits in the ratio of 3: 2. Their capital stood at Rs. 50,000 and Rs. 30,000 respectively. As per the deed interest on capital is payable at 6% p.a. Mini is entitled to an annual salary of Rs. 2,500. The firm has reported a profit of Rs. 12,500 before charging interest on capital but after charging Mini’s salary for the year ending on 31-03-2009). (March 2011)

Towards Manager’s Commission a provision of 5% is to be made.

Prepare P & L Appropriation Account and partner’s Capital A/c.
Answer:
Profit and Loss Appropriation A/c

Capital A/c

Question 23.
Using the following information prepare the Capital Account of Sri. Ganesh and find out his share of profit. (March 2012)

Capital on 1 -4-2009. Rs. 1,00,000
Capital on 31-3-2010. 2,00,000
Drawings during the year 30,000
Interest on drawings 1,500
Additional capital introduced 50,000
Interest on capital 2,500
Salary and commission 3,750
Answer:
Ganesh’s Capital A/c

Question 24.
P, Q and R are partners in a firm sharing profits/ losses in the ratio of 5:3:2. But R is guaranteed with a minimum amount of Rs. 15,000/- as his share of profit every year. Any deficiency arising on that account shall be met by Q. The profits for the 2 years ending on 31st December 2008 and 2009) were Rs. 60,000 and Rs. 90,000 respectively.  (March 2012)

Prepare Profit and Loss Appropriation Account for the two years.
Answer:
Profit and Loss Appropriation A/c for the year 2008 & 2009)

Note:
P’s Share of profit in the year 2008 – 60000 x 5/10 = 30000
P’s Share of profit in the year 2009) – 90000 x 5/100 = 45000
Q’s Share of profit in the year 2008 – 60000 x 3/100 = 18000
Less : Guaranteed amount 15000, 3000
Q’s Share of profit in the year 2009) – 90000 x 3/100 = 27000

Question 25.
Anil and Sunil commenced business as partners on 1st April 2008. Anil contributed Rs. 125000 and Sunil contributed Rs.75000 as their share of capital. The partners decided to share profits and losses in the ratio of 2:1. Anil was entitled a salary of Rs.1500 per month. Interest on capital was to be provided @ 6% p.a.  (June 2012)

The drawings of Anil and Sunil forthe year ending 31st (March 2009) were Rs. 12000 and Rs.24000 re-spectively. The profits of the firm after providing for Anil’s salary and interest on capital were Rs.36000. Draw up the capital accounts of the partners when;
a) Capital are fluctuating
b) Capital are fixed.
Answer:
a) Capital are fluctuating
Partner’s Capital A/c

b) Capital are fixed
Partner’s Capital A/c

Partner’s Current A/c

Question 26.
Arya and Meera are partners. They do not have any partnership agreement. What should be done in the following cases?  (March 2013)
a) Arya wants to introduce her son Hari into the business. Meera objects to it.
b) Meera wants that profits should be distributed in the ratio of capitals but Arya wants that it should be distributed equally. Give reasons for your answer.
Answer:
a) Hari will not be admitted as a partner. According to the Indian partnership Act, a new partner can be admitted into the firm only with the consent of all the existing partners unless otherwise agreed upon.
b) Profit will be distributed equally.
Reason:- In the absence of any written agreement between partners, the profits and losses will be shared equally.

Question 27.
R and S started business on 1st January 2009). On first January 2012), R had a capital balance of Rs.80000 and S had Rs.60000 as capital. According to partnership deed interest on Capital and drawings are 12% and 10% respectively. R and S are to get Rs.2000 and Rs.3000 as salary per month.The profits for the year ending 31st December 2012) before making the above appropriation was Rs. 100300. Drawings of R and S were Rs.40000 and 50000 respectively. Interest on Drawings amounted to Rs.2000 for R and Rs.2500 for S. Prepare Profit and Loss Appropriation Account and Capital Accounts assuming the Capitals are fluctuating. Profits are shared in the ratio 4:3.  (May 2013) (May)
Answer:
Profit and Loss Appropriation A/c

Capital A/c

Kerala State Board New Syllabus Plus Two Accountancy Chapter Wise Previous Questions and Answers Chapter 1 Accounting for Not For Profit Organisation.

Kerala Plus Two Accountancy Chapter Wise Previous Questions Chapter 1 Accounting for Not For Profit Organisation

Plus Two Accountancy Accounting for Not For Profit Organisation 1 Marks Important Questions

Question 1.
Statement for the calculation of revenue of a non¬profit concern is known as ……………………. . (March 2009)
a) Profit & Loss account
b) lncofne& Expenditure account
c) Receipts & Payments account
d) Balance Sheet
Answer:
b) Income & Expenditure account

Question 2.
Income and Expenditure A/c reveals: (March 2010, March 2014)
a) surplus or deficit
b) cash in hand
c) capital fund
d) cash at bank
Answer:
a) surplus or deficit

Question 3.
Receipts and payment account starts with an opening balance of cash or bank – True or False. (March 2010)
Answer:
True

Question 4.
Donation received for a special purpose will be taken to the …………………….. . (March 2010)
a) Income and Expenditure
b) Asset side of the Balance sheet
c) Liability side of the Balance sheet
Answer:
c) Liability side of the Balance sheet

Question 5. March 2010
Income and Expenditure a/c is a
a) Real a/c
b) Nominal a/c
c) Personal a/c
Answer:
b) Nominal a/c

Question 6.
Receipts and payment a/c is a nominal a/c – True or False. (March 2010)
Answer:
False. Real a/c

Question 7.
Subscription received in 2009, relating to the year 2010, will not be shown in the Receipts and Payment account for the year 2010 – True or False. (March 2011)
Answer:
True.

Question 8.
Opening balance of subscription outstanding from members is a/an …………………….. to the club. (March 2012)
a) Liability
b) Asset
c) Income
d) Expenditure
Answer:
b. Asset

Question 9.
State the following items as Revenue Receipt or Capital Receipt  (Sep – 2012)
a) Specific Donation
b) Legacies
Answer:
a) Capital Receipt,
b) Capital Receipt

Question 10.
Which one of the following equivalent to the summary of a cash book? (March 2013)
a) Income and Expenditure a/c
b) Profit and Loss a/c
c) Balance Sheet
d) Receipts and Payment A/c ]
Answer:
d) Receipts and Payment A/c

Question 11.
Subscription received in advance is …………………….. . (March 2013)
a) Income
b) Expense
c) An asset
d) A liability
Answer:
d) A liability

Question 12.
The life membership fee is an …………………….. . (Aug 2014)
a) Capital receipt
b) Revenue receipt
c) Revenue expense
d) Specific donation
Answer:
a) Capital receipt

Question 13.
Any revenue expense for which a separate funds is available will be …………………….. . (May 2016)
a) Credited to the separate fund.
b) Debited to Income and Expenditure Account.
c) Capitalised and shown in the balance sheet.
d) Debited to the separate fund.
Answer:
d) debited to separate fund

Question 14.
Outstanding subscription of a club is its …………………….. . (May 2016)
a) liability
b) asset
c) asset or liability
d) bad debts
Answer:
b) asset

Plus Two Accountancy Accounting for Not For Profit Organisation 2 Marks Important Questions

Question 15.
The details of stationery for a manufacturing unit is given below:  (March 2012)
Opening stock of stationery 500
Stationery purchase 1,200
Closing stock of stationery 700
Determine the amount of stationery to be debited in the Profit and Loss account.
Answer:
Opening stock of stationery – 500
(+) Purchases – 1,200
– 1,700
(-) Closing stock of stationery – 700
Amount to be debited – 1,000

Question 16.
Ascertain the amount of wages to be debited in the Income and Expenditure account for the year ending 31.12.2011. (March 2013)
Wages paid during the year 2011, ₹ 5,000.
Wages outstanding at the beginning of the financial year, ₹ 500.
Wages outstanding at the end of the financial year, ₹ 600.
Answer:

Question 17.
Amount paid for stationery during 2010 is ₹ 880. Stock of stationery at the end of the year is ₹ 90. What amount will be posted to Income and Expenditure account during the year 2010? (Sep 2013)
Answer:
Amount paid for stationery
during the year – 880
(-) Stock of stationery at the end – 90
Amt. to be posted to income
and expenditure A/c – 790

Question 18.
“Income and Expenditure account begins with an opening balance of cash.” State whether the above statement is true or false, if false correct the same. (May 2016)
Answer:
False. Receipts & Payment a/c begins with an opening balance of cash.

Question 19.
Anand sports club received Rs. 175000 as subscription for the year ended 31 st March 2016. Consider the following adjustments and mention whether we should add or deduct each items to find out subscription for the year. (March 2017)
Answer:
a) Subscription outstanding on 31st March 2016 Rs. 15,000.
b) Subscription outstanding on 1st April 2015 Rs. 20,000.
c) Subscription received in advance as on 1st April 2015 Rs. 16,000
d) Subscription received in advance as on 31st March 2016 Rs. 12,000
Answer:
a) Subscription outstanding on 31st March 2016 Rs.15000-Add
b) Subscription outstanding on 1st April 2015 Rs. 20,000 – Deduct
c) Subscription received in advance as on 1st April 2015 Rs. 16000-Add
d) Subscription received in advance as on 3181 March 2016 Rs, 12,000-Deduct

Plus Two Accountancy Accounting for Not For Profit Organisation 3 Marks Important Questions

Question 20.
From the following information find out of the amount of subscription to be credited to Income and Expenditure account for the year ending 31st December 2010. (Sep – 2012)
a. Subscription received during the ₹
year 2010 – 12,000
b. Subscription outstanding on
31/12/2010 – 1,500
b. Subscription outstanding on
31/12/2009 – 1,200
d. Subscription received in advance
on 31/12/2010 – 1,800
e. Subscription received in advance
on 31/12/2009 – 750

Plus Two Accountancy Accounting for Not For Profit Organisation 2 Marks Important Questions

Question 15.
The details of stationery for a manufacturing unit is given below: (March – 2012)
Opening stock of stationery – 500
Stationery purchase – 1,200
Closing stock of stationery – 700
Determine the amount of stationery to be debited in the Profit and Loss account.
Answer:
Opening stock of stationery – 500
(+) Purchases – 1,200
– 1,700
(-) Closing stock of stationery – 700
Amount to be debited – 1,000

Question 16.
Ascertain the amount of wages to be debited in the Income and Expenditure account for the year ending 31.122011. (March – 2013)
Wages paid during the year 2011, ₹ 5,000.
Wages outstanding at the beginning of the financial year, ₹ 500.
Wages outstanding at the end of the financial year, ₹ 600.
Answer:

Question 17.
Amount paid forstationery during 2010 is ₹ 880. Stock of stationery at the end of the year is ₹ 90. What amount will be posted to Income and Expenditure account during the year 2010? (Sep – 2013)
Answer:
Amount paid for stationery during the year – 880
(-) Stock of stationery at the end – 90
Amt. to be posted to income and expenditure A/c – 790

Question 18.
“Income and Expenditure account begins with an opening balance of cash.” State whether the above statement is true or false correct the same. (May 2016)
Answer:
False. Receipts & Payment a/c begins with an opening balance of cash.

Question 19.
Anand sports club received Rs. 175000 as subscription for the year ended 31st March 2016. Consider the following adjustments and mention whether we should add or deduct each items to find out subscription forthe year. (March – 2017)
a) Subscription outstanding on 31st March 2016 Rs. 15,000.
b) Subscription outstanding on 1st April 2015 Rs. 20,000.
c) Subscription received in advance as on 1st April 2015 Rs.16,000
d) Subscription received in advance as on 3131 March 2016 Rs. 12,000
Answer:
a) Subscription outstanding on 31st March 2016 Rs. 15000-Add
b) Subscription outstanding on 1st April 2015 Rs. 20,000 – Deduct
c) Subscription received in advance as on 1st April 2015 Rs. 16000-Add
d) Subscription received in advance as on 3151 March 2016 Rs, 12,000-Deduct

Plus Two Accountancy Accounting for Not For Profit Organisation 3 Marks Important Questions

Question 20.
From the following information find out of the amount of subscription to be credited to Income and Expenditure account for the year ending 31st December 2010. (Sep – 2012)
a. Subscription received during the ₹
year 2010 – 12,000
b. Subscription outstanding on
– 31/12/2010 – 1,500
c. Subscription outstanding on
31/12/2009 – 1,200
d. Subscription received in advance
on 31/12/2010 – 1,800
e. Subscription received in advance
on 31/12/2009 – 750
Answer:

Question 21.
From the given particulars, ascertain the amount to be credited to the Income and Expenditure account for the year ending 2012. (March – 2013)
Subscription received during the year – 18,000
Subscription outstanding on 01.01.2012 – 1,000
Subscription received in advance on 01.01.2012 – 500
Subscription received in advance on 31.12.2012 – 300
Subscription outstanding on 31.12.2012 – 200
Answer:

Question 22.
Your are given the various receipts and payments of a hospital. Classify them into capital and revenue. (March – 2013)
a) Consultation fees
b) Payment of salaries
c) Conveyance expense
d) Purchase of medicine
e) Purchase of surgical instruments
f) Life membership subscription for health plan
Answer:
Capital
e) Purchase of surgical instruments (expenditure)
f) Life membership subscription for health plan (receipts)

Revenue
a) Consultation fees (receipts)
b) Payment of salaries (payments)
c) Conveyance expense (payments)
d) Purchase of medicine (payments)

Question 23.
Given below is the data taken from Rupa Sports Club, Kochi during the year 2012. Subscription ₹ 12,000 was received during 2012. (March 2014)
(This includes ₹ 900 related to the last year’s outstanding subscription and also advance subscription ₹ 1,200 from the members forthe next year)
During 2011, subscription advanced was ₹ 2,000 Subscription outstanding in 2012 is ₹ 1,050 How much amount has to be credited to the Income and Expenditure account by way of subscription?
Answer:

Question 24.
In the case of a not-for-profit organization, capital fund represents its excess of ………… over ……….. . The excess of income over expenditure is called ………… and the closing balance of Receipts and Payments account represents ……….. . (May – 2016)

Fill in the above blanks with appropriate words (s).
Answer:
i) Assets, Liabilities
ii) Surplus
iii) Cash in hand/Cash at bank/Bank over draft

Plus Two Accountancy Accounting for Not For Profit Organisation 5 Marks Important Questions

Question 25.
The Yuvadhara Arts and Sports Club furnishes the following information before you, seeking your help for preparation of receipts and payments account. Help them to prepare receipts and payments account as a commerce student. (August 2009)

Answer:

Receipts and Payments Account
The Yuvadhara Arts and Sports Club

Dr.

Question 26.
a) Calcutta Sports Association extracts the following Receipts and Payments Account forthe year ended 31st December, 2004. After considering additional information, prepare the Income and Expenditure Account forthe year ended 31st December, 2004. (March – 2010)
Receipts and Payments Account for the year ending31st december, 2004

Answer:
(a) Income and Expenditure A/c for the year ended 31.12.04

Note: If the entrance fee is treated as revenue income, Deficit will be Rs. 1660.

Question 27.
From the following particulars of Gandhi Memorial Sports Club, prepare the Income and Expenditure account for the year ended 31st March 2010. (March – 2012)
₹
a. Subscription collected 70,000
(₹ 1,000 for 2009 and ₹ 3,000 for 2011)
b. Subscription due but not received for March, 2010 8,000
c. Donation for constructing building 50,000
d. Entrance fees (60% capitalized) 6,000
e. Salary paid (including ₹ 4,000 for 2009) 16,000
f. Purchase of sports equipment 4,000
g- Sale of old ball and equipment 200
h. Printing, Stationery and Rent 1,000
Adjustments : 50% on sports equipment is written off
Answer:

Question 28.
Given below is the Receipts and Payments account of Riders Club for the year ending 31st December, 2012, which was formed on January, 2012. (March – 2013)

Receipts and Payments Accounts for the year ending 31-12-2012

Prepare the income and expenditure account of the club for the year ended 31 st December, 2012 and its Balance Sheet as on that date, after taking into account the following information.
a) Sutcriptknsoutstandingason31-12-2O12, Rs, 300.
b) Salaries outstanding, Rs. 330.
e) 5% interest has been accrued on investments kw 6 months.
d) Legacy and life membership fees are to be capitalized.
e) Charge depreciation on furniture 10% p.a.
Answer:
Income and Expenditure Account for the year ended 31-12-2012

Balance Sheet as on 31112/2012

Question 29.
From the following information of Jubily Arts Club given below, prepare the Receipts and Payments account for the year ended 31st December, 2012 and balance it. (March – 2014)

Answer:

Receipts and Payments alc
for the year ended 31/1 2/2012

Question 30.
The Evergreen Club was founded on January 1,2008, with 100 members; the annual subscription per member being 250. By the end of that year two (2) members had not paid their subscriptions but nine (9) had paid fora year in advance. Ascertain the amount of subscriptions to be credited to Income and Expenditure account for the year ended December 31, 2008, by preparing a subscriptions account. (May – 2016)
Answer:
Subscription A/c

Note: Bank = (98×250)+(9×250)
= 24500+2250=26750

Plus Two Accountancy Accounting for Not For Profit Organisation 8 Marks Important Questions

Question 31.
Following is the Receipt and Payment Account of G-Men’s Club for the year ending 31 March 2003 : (August – 2009)

G-Men’s Club
Receipts and Payments Account for the
year ended 31st March 2003

You are required to prepare an Income and Expendi¬ture and Balance Sheet as on the above date after making the following adjustment:

a) Subscription outstanding during the year 2003 Rs. 700. Subscription received include Rs. 400 for the year 2002 and received in advance for the year2004 amounting Rs. 800.
b) Rent paid in advance Rs. 200.
c) 1/3 of the donation and 40% of the entrance fee should be capitalised.
d) On 1st April 2002 the club had sports equipment worth Rs. 4,000 and furniture Rs. 2,000.
e) Salaries unpaid on 1st April 2002 Rs. 200 and 31st March 2003 Rs. 300.
f) Stock of stationery on 31st March 2003 Rs. 60.
Answer:
Balance sheet as on 1/04/2002

Income and Expenditure Account for the year ended 31.03.20003

Question 32.
The following are the Receipts and Payments Accounts of Sneha Arts and Sports Club for 31st December, 2011. (March – 2012)

Receipts and Payments Accounts for 31st December, 2011.

Additional information:
a) The Club has 500 members, each paying an annual subscription of Rs. 5.
b) On 31st December, 2011, salaries outstanding amounted to Rs. 50 and municipal taxes amounting to Rs. 40 per annum have been paid upto 31st March, 2012.
c) On 31st December, 2011, the club owned sports equipment valued at Rs. 2,500; furniture worth Rs. 1,500 and musical instruments worth Rs. 1,000.
d) Provide depreciation on sports equipment at 10% p.a.

You are required to prepare the income and expenditure account forthe year ending 31st December, 2011 and the Balance Sheet as on that date.
Answer:
Income and Expenditure Account for the year ended 31-12-2011

Balance Sheet as on 31/12/2010

Balance Sheet as on 31/12/2011

Balance Sheet as on 31/12/2011

Note:
Subscription for 2011
Subscription received – 2050
Add: Outstanding [(500 x 5 = 2500) – 2050] – 450/2500

Question 33.
You are the secretary of Western Sports Club. You are entrusted with the duty of preparation of final accounts of the Club. On 31st Dec. 2010 the books of the club has revealed the following receipts and payments. (September – 2012)

The books of the club has also revealed the following additional information.
i) The club had a cash balance on 1/1/2010 Rs. 2,000.
ii) Subscription outstanding on 31/12/2010 Rs. 750 and on 1/1/2010 Rs. 500.
iii) Salary prepaid on 31/12/2010 Rs. 500 and locker rent received in advance on 31/12/2010 Rs. 250.
iv) On 31/12/2009 the Club had investment for Rs. 10,000/Furniture Rs. 5,000, Building Rs. 12,500 and Sports Equipments Rs. 5,000.
v) Depreciation is to be provided during the year as follows.

On Furniture 20%, Building at 10% and Sports and Equipment at 15%.
Prepare Receipts and Payment Account, Income and Expenditure Account and Balance Sheet of the Club for the year ended 31st December, 2010.
Answer:
Receipts and Payments A/c for the year ended 31/12/2010

Income and Expenditure Account for the year ended 31-12-2010

Note : Depreciation on furniture = (7,500 x 3/12 x 20%) + (5,000 x 20%) = 1,375
Opening Balance Sheet

Balance Sheet as on 31/1 2/2010

Question 34.
Prepare Income and Expenditure Account and Balance Sheet for the year ending 31-03-2015 from the following information: (March – 2016)

Receipts and Payments Account for the year ending 31-03-2015

Additional Information:
1) There are 1, 800 members each paying an an-nual subscription of Rs. 200. Rs.8,000 were in arrears for 2013-14asonApril 1,2014.
2) On 31-03-2015 the rates were prepaid to June 2015, the charge paid every year being Rs.24,000
3) There was an outstanding telephone bill for Rs.1400 on 31-3-2015
4) Outstanding sundry expenses as on 31-2-12014 totalled Rs.2800
5) Stock of stationery 31-03-2014 was Rs. 2,000 on 31-03-2015 it was Rs.3,600.
6) On 31-03-2014, Building stood at Rs.4,00,000 and it was subject to depreciation @ 2.5% p.a.
7) Investment on 31-03-2014 stood at Rs.8,00,000.
8) On 31-03-2015, income accrued on investments amounted to Rs.1,500.
Answer:
Income and expenditure a/c for the year ended 31 /03/2015

Note:
Subscription A/c

Balance sheet as on 31/03/15

The balance sheet as on 31/3/2014

Question 35.
1) What do you mean by Not-for-Profit Organisations? What are the Accounting Records of such organisations? (March – 2016)
2) Explain the steps involved in the preparation of Receipt and Payment A/c and Income and Ex¬penditure A/c.
Answer:
1) “Not-for-profit organisation is an entity intended to render services to the members of the public without any intention of profit”, eg : sports and arts club, Hospitals, Libraries charitable institutions etc.
a) Non-Profit organisation usually keep ‘a cash book’ in which all receipts and payments are recorded.
b) They maintain ‘a ledger’ containing the ac-counts of all incomes, expenses, assets and liabilities which facilities the preparationof fi¬nancial statements at the end of the account¬ing year.
c) The final accounts of a non-profit organisation consist of the following:

• Receipts and payment Account
• Income and Expenditure Account
• Balance sheet

2) Procedure for preparation of Receipts and payments account as follows.

1. This account always starts with opening balance of cash in hand and cash at bank, cash in hand always has a debit balance and hence appears on the debit side as the first item. Cash at bank has either a debit balance or a credit balance (overdraft)
2. All receipts made in cash during the accounting year will be shown on the debit side and all cash payments made during the accounting year are shown on the credit side.
3. Only actual cash receipts and cash payments are recorded in this account.
4. At end of the accounting period, this account is balanced and it shows the closing balance of cash in hand and at bank or bank overdraft, as the case may be.

Procedure for preparing Income & Expenditure as follows:-

1. This account is prepared usually in “T” form taking revenue expenses on the debit side and the revenue incomes on the credit side.
2. It is also prepared in vertical form. Under this method, the total of revenue incomes are shown first, revenue expenses follow it. After this, the total of expenses is deducted from the total of the incomes for ascertaining the surplus or deficit.
3. It is prepared to find out the current year’s surplus or deficit, it does not have any opening balance. Therefore, previous year’s surplus or deficit is not important.
4. This account takes only the revenue incomes and revenue expenses. Capital receipts and payments are not taken into account.
5. Since it is maintained under accrual basis, current year’s income and expenditures alone are shown.
6. Outstanding expenses, accrued incomes, ‘ prepaid expenses, income received in advance, depreciation, provision etc. in the current year are to be suitably adjusted.
7. At the end of the accounting yearthe income and expenditure account is balanced and it reflects either a surplus or a deficit which is transferred to capital fund.

Question 36.
a) From the following Receipt and payment Account of a club, prepare income and expenditure account for the year ended 31st December 2016 and Balance Sheet as on that date: (March – 2017)

Receipt and payment Account for the year ending December 31’s, 2016

Additional Information:
a) The club has 100 members each paying an annual subscription of Rs.900. Subscriptions out¬standing on December 31812015 were Rs. 3,800.
b) On December 31st, 2016, salary outstanding amounted to Rs. 1,000, salary paid included Rs. 1,000 fortheyear2015.
c) On January 1,2016 the club owned land and building Rs.25,000, furniture Rs.2600 and books Rs. 6,200.
Answer:
Income and expenditure AIc for the year ended 31/12/2016

Balance sheet as on 1/1/2016

Balance sheet as on 31/12/2016

Kerala State Board New Syllabus Plus Two Computer Science Chapter Wise Previous Questions and Answers Chapter 12 ICT and Society.

Kerala Plus Two Computer Science Chapter Wise Previous Questions and Answers Chapter 12 ICT and Society

Question 1
a) Name a digital financial instrument. [MARCH -2016] (1)
b) Discuss about various IPRs with examples for each. (3)
Answer:
a) Credit card or Debit card or ATM machine or Swipe machine
b) Refer Sectionl2.2.1 Intellectual Property Right.

Question 2
Givethegoal of Computer forensics. [May-2016] (1)
Answer:
Critical evidence of a particular crime is available in electronic format with the help of computer foren¬sics. It helps to identify the criminal.

Question 3.
Explain different categories of cybercrimes against the government. [May-2016] (3)
Answer:
Just like normal crimes( theft, trespassing private area, destroy, etc,) Cyber crimes(Virus, Trojan Horse, Phishing, Denial of Service, Pornography etc) also increased significantly . Due to cyber crime, the victims lose money, reputation,etc and some ofthem commit suicide.

A) Cyber crimes against individuals
i) Identity theft: The various information such as personal details(name, Date of Birth, Address, Phone number etc.), Credit / Debit Card details(Card number, PIN, Expiry Date, CW, etc), Bank details, etc. are the identity of a person. Stealing these information by acting as the authorized person without the permission of a person is called Identity theft. The misuse of this information is a punishable offence.

ii) Harassment : Commenting badly about a particular person’s gender, colour, race, religion, nationality, in Social Media is considered as harassment. This is done with the help of Internet is called Cyber stalking (Nuisance). This is a kind of torturing and it may lead to spoil friend ship, career, self image and confidence. Sometimes may lead to a big tragedy of a whole family or a group of persons.

iii) Impersonation and cheating : Fake accounts are created in Social Medias and act as the original one for the purpose of cheating or misleading others. Eg: F.ake accounts in Social Medias (Facebook, Twitter,etc), fake sms, fake emails etc.

iv) Violation of privacy : Trespassing into another person’s life and try to spoil the life. It is a punishable offence. Hidden camera is used to capture the video or picture and black mailing them.

v) Dissemination of obscene material: With the help of hidden camera capture unwanted video or picture. Distribute or publish this obscene clips on Internet without the consent of the victims may mislead the people specifically the younger ones.

B) Cyber crimes against property
Stealing credit card details, hacking passwords of social media accounts or mail account or Net banking, uploading latest movies etc, are considered as cyber crimes against property.

i) Credit card fraud : Stealing the details such as credit card number, company name, expiry date, cw number,password etc. and use these details to make payment for purchasing goods ortransfer funds also.

ii) Intellectual property theft: The violation of Intellectual Property Right of Copy right, Trademark, Patent etc. In film industry crores of investment is needed to create a movie. Intellectual Property thieves upload the movies on the Releasing day itself. Hence the revenue from the theatres are less significantly and undergoes huge loss.(Eg: Premam, Bahubali, etc) Copying a person’s creation and present as a new creation is called plagiarism. This can be identified some tools(programs) available in the Internet.

iii) Internet time theft : This is deals with the misuse of WiFi Internet facility. If it is not protected by good password there is a chance of misuse our devices(Modem/Router) to access Internet without our consent by unauthorized persons. Hence our money and volume of data(Package) will lose and we may face the consequences if others make any crimes.

C) Cyber crimes against government
The cyber crimes against Govt, websites is increased significantly. For example in 2015 the website of Registration Department of Kerala is hacked and destroys data from 2012 onwards.

i) Cyber terrorism : It is deals with the attacks against very sensitive computer networks like computer controlled atomic energy power plants, air traffic controls, Gas line controls, telecom, Metro rail controls, Satellites etc. This is a very serious matter and may lead to huge loss (money and life of citizens). So Govt, is very conscious and give tight security mechanism for their services.

ii) Website defacement : It means spoil or hacking websites and posting bad comments about the Govt.

iii) Attacks against e-governance websites : Its main target is a Web server. Due to this attack the Web server/ computer forced to restart and this results refusal of service to the genuine users. If we want to access a website first you have to type the web site address in the URL and press Enter key, the browser requests that page from the web server. Dos attacks send huge number of requests to the web server until it collapses due to the load and stops functioning.

Question 4.
a) An Educational channel of Kerala Government is [MARCH -2017] (1)
b) Discuss about the schemes used in protecting intellectual property. (3)
Answer:
a) VICTERS.
b) Intellectual property is divided into two categories
1) Industrial Property
2) Copy right

1) Industrial property
It ensures the protection of industrial inventions, designs, Agricultural products etc from unauthorized copying or creation or use. In India this is done by Controller of Patents Designs and Trademarks.

• Patents
A person or organization invented a product or a creation can be protected from unauthorized copying or creation without the permission of the creator by law. This right is called Patent. In India the validity of the right is up to 20 years. After this anybody can use freely.

• Trademark
This is a unique, simple and memorable – sign to promote a brand and hence increase the business and goodwill of a company, it must be registered. The period of registration is for 10 years and can be renewed. The registered trademark under Controller General of Patents Design and Trademarks cannot use or copy by anybody else.

• Industrial designs:
A product or article is designed so beautifully to attract the customers. This type of designs is called industrial design. This is a prototype and used as a model for large scale production.

• Geographical indications
Some products are well known by the place of its origin. Kozhikkodan Halwa, Marayoor Sharkkara(Jaggery), Thirupathi Ladoo, etc are the examples.

2) Copyright
The trade mark is ©, copy right is the property right that arises automatically when a person creates a new work by his own and by Law it Prevents the others from the unauthorized or intentional copying of this without the permission of the creator for 60 years after the death of the author.

Kerala State Board New Syllabus Plus Two Computer Science Chapter Wise Previous Questions and Answers Chapter 11 Advances in Computing.

Kerala Plus Two Computer Science Chapter Wise Previous Questions and Answers Chapter 11 Advances in Computing

Question 1.
a) The computing technology in which a problem is broken into pieces and solved concurrently is called …………….. [March -2016] (1)
b) Categorize the cloud service models. (3)
Answer:
a) Parallel or Distributed computing
b) Refer 5 Mark, Question 1

Question 2.
Give any three advantages and disadvantages of grid computing. [May – 2016] (3)
Answer:
Refer 3 Mark, Question 11

Question 3.
a) A widely used operating system for cluster computers is ………….. [March -2017] (1)
b) Discuss advantages of grid computing, cluster computing and cloud computing. (3)
Answer:
a) Any OS
b) 1) Grid computing advantages

• It is used to solve more complex problems in a short time
• Existing hardware used efficiently
• Scalable : The number of computers can be added according to the work load increases.

2) Cluster computing Advantages

• Price-performance ratio: The performance is high and the cost is less.
• Availability : If one group of system fails the other group will do the work. Scalability: Computers can be easily added according to the work load increases.

3) Cloud computing
Advantages

• Cost savings : Companies can reduce costs by using cloud computing
• scalability/ Flexibility: More resources are used when the work load increases.
• Reliability : It is reliable and helps in disaster recovery
• Maintenance : The service provider do the system maintenance, then reducing maintenance requirements.
• Mobile accessible : Employees can do their job even when they are in move.

Plus Two Computer Science Chapter Wise Assess Questions and Answers

Question 1.
Explain the features of distributed computing.
Answer:
Distributed computing is a method of computing in which large problems can be divided into smaller ones and these smaller ones are distributed among several computers. The solution for the smaller ones are computed separately and simultaneously. Finally the results are assembled to get the desired overall solution.

Advantages:

• Economical: Reduces the computing cost hence it is economical
• Speed : The work load of the entire system is less hence the speed is high.
• Reliability : When one computer in the network fails the entire work will not be blocked, i.e. the other computers will do the work properly.
• Scalability : We can add computers according to the work load.

Question 2.
Compare parallel and serial computing.
Answer:
The difference between these two is given below,

Question 3.
The distributed paradigm that uses existing hardware is ___________
Answer:
effectively

Question 4.
List advantages of cluster computing.
Answer:
The advantages of cluster computing is given below.

• Price-performance ratio: The performance is high and the cost is less.
• Availability: If one group of system fails the other group will do the work.
• Scalability : Computers can be easily added according to the work load increases.

Question 5.
Explain how cloud service model change the way we use computers.
Answer:
It is an emerging computing technology. Here with the use of Internet and central remote servers to maintain data and applications. Example forthis is Email service, Office Software(word processor, spread sheets, presentations, data base etc), graphic software etc. The information is placed in a central remote server just like clouds in the sky hence the name cloud computing.

Cloud service models (3 major services)
1) Software as a Service (SaaS): A SaaS provider company provides more services on demand such as they allow to access both resources and applications.

Examples are Google Docs, Adobe creative cloud, Microsoft Office 365, Facebook.com etc.

2) Platform as a Service(PaaS): A PaaS provider company provides subscribers access to the components that they, require to develop and operate applications over the Internet.

Example : LAMP platform(Linux,Apache Server,MySQL and PHP), ASP.NET, PHP and Python, Google’s App Engine, Microsoft Azure, Force.com, etc.

3) Infrastructure as a Service(laaS): It provides basic storage devices and computing capabilities as standardized services over the network.

Example: Amazon Web Services, Joyent, AT&T, GoGrid etc.

Question 6.
Give example for companies that offer SaaS.
Answer:
A SaaS provider company provides more services on demand such as they allow to access both resources and applications. Examples are Google Docs, Adobe creative cloud, Microsoft Office 365, Facebook.com etc.

Question 7.
List the advantages and limitations of cloud computing.
Answer:
Advantages

• Cost savings : Companies can reduce costs by using cloud computing
• Scalability/ Flexibility: More resources are used when the work load increases.
• Reliability : It is reliable and helps in disaster recovery
• Maintenance: The service provider do the system maintenance, then reducing maintenance requirements.
• Mobile accessible : Employees can do their job even when they are in move.

Disadvantages:

• Security and privacy Security measurements must be applied otherwise the data will be misused
• Lack of standards : Clouds have no standards so it is not possible to export or import programs.

Question 8.
Draw and explain the knowledge pyramid.

Answer:
Data is termed as a collection of mere symbols. While processing data we get information and knowledge is the organized information. It can be a piece of information that helps in decision making. The ability to draw useful inferences from the available knowledge is generally referred as intelligence. Wisdom is the maturity of the mind that directs its intelligence to achieve desirable goals.

Question 9.
What is Computational Intelligence?
Answer:
Earlier machines were used to do our work. But with the invention of digital computers, we use computers to solve time-consuming and complex tasks faced in real life. The main goal is to make the interaction of machines is more and man less. The study of man and machine interactions and control methods are known as Cybernetics.

Question 10.
Define Cybernetics?
Answer:
The study of man and machine interactions and control methods are known as Cybernetics.

Question 11.
The test used tõ to decide whether a machine is intelligent or not ¡s called _________.
Answer:
Turing test.

Question 12
What is ANN?
Answer:
Artificial Neural Networks(ANN) : The brain is a complex, nonlinear and parallel computer with ability to perform tasks such as recognise pattern, perception and motor control.ANN is the method of simulate biological neural systems to learn, memorise and generalize like human beings. A human brain cortex consists of 10-500 billion neurons with 60 trillion synâpses(a synapse is a stwcture that permits a neuron to pass an electrical)

Question 13
Explain Swarm Intelligence
Answer:
Swarm Intelligence is the study of behaviour of colonies or groups of social animals, birds, insects. ants etc. How they communicate and create and manage their own colonies beautifully.

Question 14.
Explain Fuzzy Systems
Answer:
Human beings use common sense while facing a problem, just like human beings fuzzy systems can also use common sense and behave like a human beings. Fuzzy systems ¡s used to control gear transmission and raking systems, control lifts, home appliances, controlling traffic signals etc.

Question 15.
List some uses of biometrics.
Answer:
Biometrics are used in the attendance management system, authentication in computers and other devices, Aadhar cards, etc.

Question 16.
Write the uses of robotics.
Answer:
Robotics are used in all the areas. Some of them are discussed below.

1. Uses in vehicle manufacturing industry : Robots are used to do all tasks such as welding, cutting, lifting, sorting and bending. Since it is a machine, it can operate for long hours untiringly.
2. Exploration of outer space : Robots are very much useful in this field such as they are used to do all the tasks related to launch a satellite.
3. In intelligent homes : Robots are used in home segments to safe guard the home, automatically open the gate, doors and windows, etc.
4. Exploration in difficult environments : Human beings are not ready to work in situations like too hot and too cold. Since it is a machine robots are used instead of human beings. Robots are used in oil filed etc.
5. Uses in military : Unmanned air crafts and vehicles are controlled by robots. Drones and computer-controlled cameras are used in Military service.
6. Uses in agriculture : Nowadays in India the agriculture field is also in mechanization trend. Hence increase the productivity.

Kerala State Board New Syllabus Plus Two Computer Science Chapter Wise Previous Questions and Answers Chapter 10 Server Side Scripting Using PHP.

Kerala Plus Two Computer Science Chapter Wise Previous Questions and Answers Chapter 10 Server Side Scripting Using PHP

Question 1.
PHP is [March – 2016]
(a) freeware
(b) proletary
(c) both
(d) none (1)
Answer:
(a) freeware

Question 2
a) Compare Indexed and associative arrays in PHP. [March – 2016] (2)
b) Write a PHP program to display prime numbers below 50. (3)
OR
Write a PHP program to display the perfect numbers below 100. (3)
Answer:
a) In PHP array is a collection of key and value pairs. Unlike C++, in PHP we can use either non-negative integers or strings as keys.

Different types of arrays in PHP

• Indexed arrays
• Associate arrays
• Multi dimensional arrays.

Indexed arrays-: The elements in an array can be distinguished as first or second or third etc. by the indices and the index of the first element is zero. In PHP the function array() is used to create an array.
Syntax: $array_name=array(valuel ,value2 );

Question 3.
An array in PHP is given as follows: [May – 2016]
Sfamily = array (“Father”=>”Ajay”, “Son”=>”Arjun”, “Daughter”=>” “Archana”);
Name the type of this array. Write a for each loop that prints all the array elements. (2)
Answer:
This array is called associative array <? PHP
$family = array (“Father” = > “Ajay”, “Son” => “Arjun”, “Daughter” = > “Archana”);
foreach($family as $key =>$name) echo “$key – $name”. “, “;
?>

Question 4
A web server that supports PHP on any operating system is _____________ . [May – 2016] (1)
Answer:
Apache / LAMP/ WAMP

Question 5.
Discuss about special data types used in PHP. [May – 2016] (2)
Answer:
Special data types

• Null: Special data type with value NULL. This is the default value to a variable, if we do not set a value to it.
  $m=null;
• Array: Array is a collection of elements. With the same name we can store many elements.
  Three types of array –
  • Indexed array:
  • Associated array:
  • Multidimensional array:
• Object: Similar in C++ and must be declared explicitly. At first a class is declared and then objects can be created using the command ‘new’.
• Resources: It is not an actual data type rather it is a special variable that hold references to file handler, data base object, etc.

Question 6.
Create an HTML form in PHP showing the difference of the GET and POST method. [May – 2016]
OR
Write a function in PHP to find the factorial of a (3)
Answer:
The difference between GET and POST method is given below.

OR
Step 1
Take a note pad and type the following and save it as fact_form.html in C:\Abyss Web Server\htdocs

Step2
Take another notepad and type the following and save it as fact.php in C:\Abyss Web Server\htdocs

Step 3
Open Internet Explorer and type the following in the address bar
http://localhost/fact_form.html.

Plus Two Computer Science Chapter Wise Practice Questions and Answers

Question 1.
Write a PHP program to display the multiplication table of 5.
Answer:

Question 2.
Write a PHP program to display all palindrome numbers between 100 and 200.
Answer:

Question 3.
Write a PHP program to display all Armstrong numbers below 1000.
Answer:

Question 4.
Display the following table using PHP and HTML. Each cell should display the row number and column number of the cell. You are supposed to use the PHP loop statement to generate the table.

Answer:

Question 5.
Write a program to find the biggest of three numbers.
Answer:

Question 6.
Create a registration form which contains the fields Name, Roll No, General and a submit button. Write a PHP script which accepts these details and display it back on the browser when the user clicks the submit button.
Answer:
Step 1
Take a notepad and type the following

Step 2
Take another notepad and type the following

Step 3.
Run the first file.

Question 7.
Write a PHP script for the following. Design a form to accept a string. Write a function to count the total number of vowels (a, e, i, o, u) from the string.
Answer:
Step 1
Take a notepad and type the following

Step 2
Take another notepad and type the following

Question 8.
Create a table in MySQL and insert a few records. Write a PHP script script to display the inserted records on a browser.
Answer:
Step 1
Take MySQL and create a table as follows

Step 2
Take a notepad and type the following and run.

Question 9.
Create a table in MySQL and insert a few records. Write a PHP script to accept a value using a form, search the value in the database and display the record on a browser.
Answer:
Step 1.
Take a notepad and type the following. Save it as practiceQ9.html.

<html>
<head>
<title>
form
</title>
</head>
<body bgcolor=”cyan”>
<form method - ’post” action=”practiceQ9.php”>
Enter the Item code:
<input type=”text” name=”itemcode”><br>
<inputtype=’’submit” value=”submit”>
</form>
</body>
</html>

Step 2.
Take another notepad and type the following and save it as practiceQ9.php.

Step 3.
Run the file practice9.html

Plus Two Computer Science Chapter Wise Assess Questions and Answers

Question 1
Which of the following functions returns 1 when the output is successful?
a) echo ()
b) print ()
c) both
d) None
Answer:
b) print()

Question 2.
Which of the following printing constructs accepts multiple parameters?
a) echo
b) print
c) printf
d) All of the above
Answer:
a) echo

Question 3
Which one of the following should not be used while sending password or other sensitive information?
a) Get
b) Post
c) Request
d) Next
Answer:
a) Get

Question 4
Which of the following functions returns the number of characters in a string variable?
a) count($variable)
b) ien($variable)
c) strcount($variable)
d) strlen(Svariable)
Answer:
d) strlen($variable)

Question 5
Which of the following variables is not a predefined variable?
a) $GET
b) $ASK
c) SREQUEST
d) $POST
Answer:
b) $ASK

Question 6
When $_GET variable is used to collect data, the data is visible to
a) none
b) only you
c) everyone
d) selected few
Answer:
c) everyone.

Question 7
When $_POST variable is used to collect data, the data is visible to
a) none
b) only you
c) everyone
d) selected few
Answer:
a) none

Question 8
Which variable is used to collect form data sent with both the GET and POST methods?
a) %Both
b) $_Both
c) $Request
d) $_Request
Answer:
d) $_Request

Question 9.
Which one of the following parameters is not used mysql_connect()?
a) database host
b) user ID
c) password
d) database name
Answer:
d) database name

Question 10
Study the following steps and determine the correct order
i) Open a connection to MySQL server
ii) Execute the SQL, query
iii) Fetch the data from query
iv) Select database
v) Close Connections
a) 1, 4, 2, 3, 5
b) 4, 1, 2, 3, 5
c) 1, 5, 4, 2, 1
d) 4, 1, 3, 2, 5
Answer:
a) 1, 4, 2, 3, 5.

Question 11.
What is PHP?
Answer:
Sip Formerly it is known as Personal Home Pages. Nowadays PHP stands for PHP Hypertext Preprocessor. Normally, it runs on a web server.

Question 12.
What is the difference between PHP and JavaScript?
Answer:
Client-side scripts(JavaScript) are run faster but it has some limitations. The limitations are we can view the source code hence it is less secure. On the other hand PHP is executed on the server and the result is sent back to the client(browser) so it is impossible to view the source code.

Benefits of using PHP
Client-side scripts(JavaScript) are run faster but it has some limitations. The limitations are we can view the source code hence it is less secure. On the other hand PHP is executed on the server and the result is sent back to the client(browser) so it is impossible to view the source code.

Benefits of PHP are given below

• As PHP can be easily embedded into HTML moreover its easiness to convert a static website into a dynamic one.
• It is compatible with almost all databases
• It is platform-independent can run on almost all OS (Windows, Linux, MAC)
• It is simple and easy to learn
• It uses very small amount of system resources to run and faster.
• PHP provides security to prevent malicious attacks.
• Open-source community supports PHP
• It is a free s/w by all means hence can be used to develop all types of web sites.

Question 13.
What are the steps involved in running a PHP?
Answer:
Take a note pad and type the code, PHP code should begin with <?php and end with ?>. Save this file in the root directory of the web server with extension php.

Step 1
Take a notepad and type the following and save it as first.php on C:\Abyss Web Server\htdocs.
<?php
echo”My first PHP web page”;
?>

Step 2
Start the web server if it is off

Step 3
Type as “http://localhost/first.php” in the address bar.

Question 14
What is the use of “echo” in PHP?
Answer:
echo is an output statement, echo is used to produce multiple outputs. Parenthesis is optional.
eg:
echo “ first output”, “second output”;
or
echo (“ first output”, “second output”);

Question 15
What is the use of ‘print’ in PHP?
Answer:
print is an output statement, print is used to produce single outputs. It tales only one parameter and it is slower. It Returns TRUE or 1 on successful print and FALSE otherwise:
print “only one output”;
or
print (“only one output”);

Question 16.
What are the differences between “echo” and “print” statements?
Answer:
The difference between echo and print

Question 17.
Why is PHP superior to client-side languages such as JavaScript?
Answer:
Benefits of using PHP
Client-side scripts(JavaScript) are run faster but it has some limitations. The limitations are we can view the source code hence it is less secure. On the other hand PHP is executed on the server and the result is sent back to the client (browser) so it is impossible to view the source code.

Benefits of PHP are given below

• As PHP can be easily embedded into HTML moreover its easiness to convert a static website into dynamic one.
• It is compatible with almost all databases
• It is platform-independent can run on almost all OS (Windows, Linux, MAC)
• It is simple and easy to learn
• It uses very small amount of system resources to run and faster.
• PHP provides security to prevent malicious attacks.
• Open-source community supports PHP
• It is a free s/w by all means hence can be used to develop all types of web sites.

Question 18.
Which character is used to terminate a PHP statement? Name one situation where omitting this termination character does not produce an error.
Answer:
In PHP each and every statement must be end with semicolon. There is an exception for the last statement. For the last statement of PHP code semicolon is not compulsory.

Question 19.
What is an escape sequence? Name three commonly used escape sequences.
Answer:
Escape sequences
It is a character preceded by a back slash(\)

Question 20.
What will be the output of the following PHP scripts?
a) <?php
echo “Today looks \nbright and sunny”;
?>

b) <?php
echo “ours not to question why;”;
echo “ours but to do and die”;
?>

c) <?php
$x = 8 ;
$y = 8 ;
echo (sx = = sy) ;
?>
Answer:
a) Today looks bright and sunny
b)

C) 1

Question 21.
Find the error in each of the following PHP scripts:
a) <?php
/* print a line of output /
echo ‘hello’
?>

b) <?php
echo ‘<p align=”right”>Copyright Me, 2008</p>’;
?>

c) <?php
echo‘Line 1;
?>
Answer:
a) There is an error
Un terminated comment line The correct code is as follows
<?php
/‘print a line of output*/
echo’hello’
?>

b) no error.
c) String must be enclosed in single or double quotes. The correct code is as follows.
<?php
echo’Line 1‘;
?>

Question 22.
Which are the different types of loops in PHP?
Answer:
Loops in PHP

a) while loop
It is an entry controlled loop The syntax is given below
Loop variable initialised

while(expression)
{
Body of the loop;
Update loop variable;
}

Here the loop variable must be initialised out side the while loop. Then the expression is evaluated, if it is true then only the body of the loop will be executed and the loop variable must be updated inside the body. The body of the loop will be executed until the expression becomes false.

<?php
$i=10;
while($i>0)
{
echo”$i\t”;
$i - ;
}
?>

b) do-while loop
This loop will execute at least once. The body of the loop will be executed until the expression becomes false,

do
{
Body of the loop;
Update loop variable;
}while(expression);
Eg.
<?php
$i=10;
do
{
echo”$i\t”;
Si- -;
}while(Si>0);
?>

c) for loop
The syntax of for loop is given below For(initialisation; testing; updation)

{
Body of the for loop;
}
Eg.
<!DOCTYPE HTML>
<html lang=”en”>
<head>
<title>
We are learning PHP
</title>
</head>
<body bgcolor=”cyan”>
<?php
for($i=10;$i>0;$i- -)
echo”$i\t”;
?>
</body>
</html>

d) foreach loops(Extension of for loop)
The number of elements in an array is not known in advance foreach loop is used.

Two types
a) for ($array_variable_name as $value)
No need to specify the starting index and ending index, the array pointer is moved one by one.

b) foreach($array_variable_name as key=>$value) Here the value of the current array element is assigned to $value and the key is assigned to $key.

Question 23
How do we declare an array in php?
Answer:
Arrays in PHP
In PHP array is a collection of key and value pairs. Unlike C++, in PHP we can use either non-negative integers or strings as keys.

Different types of arrays in PHP

• Indexed arrays
• Associate arrays
• Multi dimensional arrays.

Indexed arrays: The elements in an array can be distinguished as first or second or third etc. by the indices and the index of the first element is zero. In PHP the function array() is used to create an array.

Syntax: $array_name=array(value1 ,value2,……….);
OR

2 Associative arrays
Arräys with named keys and string indices are called associative arrays.

Question 24
What is the importance of “action” attribute in an HTML, form?
Answer:
The action attribute in an HTML form specifies the file name the data to be submitted. When the submit button in the form is clicked the data is submitted to the file specified in the action attribute.

Question 25
How can we extract the string “hotmail.com” from a string “[email protected]”?
Answer:

Question 26.
What will be the output of the folloiwng code?
$a = 10;
if($a> 5cr< 15)
echo ‘true’;
else
echo ‘false’;
Answer:
An error occurred the correct code and output is as follows

<?php
$a=10;
if($a>5or$a<15)
echo 'true’;
else
echo’false’;
?>
The out put is true.

Question 27.
What will be the output of the following code? (1)

function fn ($var)
{
$var = $var - ($var/10*5);
return $var;
}
echo fn (100);

Answer:
The output is 50.

Question 28.
How do super global arrays help programming in PHP?
Answer:
This is a special variable available to all programs.

Question 29
What is the use of $ SERVER?
Answer:
PHP $_SERVER
This returns the paths and script locations.

Question 30
What are the difference between GET and POST methods in form submitting? (5)
Answer:
The difference between GET and POST method is given below.

Question 31
While submitting a form, the URL displayed on the address barwas http://localhost:8080 check2.php? exam=March2014&web=www.dhsekerala.gov.in Can you identify which method was used here?
Answer:
The method used was GET method because it displayed all the data during data submission.

Question 32
While trying to open a dynamic webpage from a . bookmark saved earlier, the webpage did not show properly. What could be the reason for this?
Answer:
The reason for this is that the method used for data submission is POST method. It is invisible to others that is the variables are not displayed in the URL hence it is not possible to bookmark the page.

Question 33
How do we create a MySQL connection?
Answer:
Establishing connection to MySQL database To access data from the data base, the PHP program first establish a connection to the data base server(MySQL) and then specify the data base to use.

Consider the following
1) Open a connection to MySQL.
2) Secify the data base we want to open.
3) Retrieve data from or insert data in to dat base.
4) Close the connection.

Question 34
How do we select a MySQL database from PHP?
Answer:
MySQL server may contain many data bases. mysqi_select_db() is a function used to select pa, ocular data base. It return true if it finds the data base otherwise false.

Question 35
How do we execute an SQL query? How to fetch its result?
Answer:
Two steps
a) Execute the SQL query on the data base using the function mysql_query()
Syntax:
$result_set=mysql7_query(query, connection);
b) I nsert a row using the function mysql_fetch_array()
$result_set=mysql_query(query, connection);
$fetched_row=mysql_fetch_array($result_set);

Kerala State Board New Syllabus Plus Two Computer Science Chapter Wise Previous Questions and Answers Chapter 9 Structured Query Language.

Kerala Plus Two Computer Science Chapter Wise Previous Questions and Answers Chapter 9 Structured Query Language

Question 1.
The keyword is used in a SELECT statement to avoid duplicate rows. [March – 2008] (1)
Answer:
Distinct

Question 2.
The columns used in a table are called ……………………….. [March – 2008] (1)
Answer:
Attributes

Question 3.
Manju wants to create a table for a new inventory application. The table contains the details of products in a shop. The details are item code, description, stock quantity, reorder level. Write SQL commands to create this table with necessary constraints. [March – 2008] (3)
a) Itencode should not be empty for any row and it must be primary key.
b) Description should have some value.
c) The reorder level should be at least 10.
Answer:
Create table inventory item code mt not null primary key, despite char(30) not null.ock_qty mt, rol mt);

Question 4.
Name any two aggregate functions. [March – 2008] (1)
Answer:
SUM().AVG()

Question 5.
A village hospital has maintained a database for pa-tients with fields IPNO primary key varchar(10), Patient Name varchar(20), Age number(3), Roomno number(3) Write SQL queries to do the following: [February – 2008] (5)
a) Modify the table by adding field Doctor name not null
b) Update Doctor name field with a value ‘LINDA’ for a particular record with IPNO=30
c) Display all patients group by Doctors name.
d) Display all patients in the age group 20 to 30 years age
e) Display details of all patients whose name start with ‘An’
Answer:
a) Alter table patient add(Doctorname char(20) not null);
b) Update patient set Doctorname= ‘LINDA’where IPNO=30;
c) Select ‘from patient group by Doctorname;
d) Select * from patient where age between 20 and 30;
e) Select * from patient where PatientName like ‘An%’;

Question 6.
Duplication of data is called __________ [February – 2008] (1)
Answer:
Data Redundancy

Question 7.
Explain aggregate functions. [February – 2008] (3)
OR
Write any four Aggregate functions in SQL and its use.
Answer:
1) Sum() – To find the total of column name specified as the argument.
2) Avg()- To find the average of column name speci-fied as the argument.
3) Min() – To find the smallest value of column name specified as the argument.
4) Max() – To find the largest value of column name specified as the argument.
5) Count()- To find the number of values in the col-umn specified as the Argument.

Question 8.
Which command is used to remove a table from a database? [February – 2008] (1)
Answer:
DROP TABLE <table name>

Question 9.
View can be used just like a table. Then what is the purpose of creating view? [February – 2008] (2)
Answer:
A view is a virtual table. That means it really does not exist. We can create a view based upon a table. If we create a view all users cannot see the entire data base.

It gives high security.

Question 10.
Ceena wants to delete the records or all commerce Students having marks less than 35 from the table named Student. Write the SQL command for this. Name, Reg No,subject and marks are the fields of the table. [March – 2009] (2)
Answer:
Delete from Student where Subject-Commerce’ and Marks<35.

Question 11.
Which key word can be used with SELECT command to avoid duplication of rows in the selection? [March – 2009] (1)
Answer:
Distinct

Question 12.
A company wants to create a table to store the stock details. Write SQL commands for the following. [June – 2009] (5)
1) Create a table with name stock and fields item code, name, qty, and unit price.
2) Insert 2 records into the table.
3) Display the items in the ascending order of name.
4) List all the items where qty is less than 10
5) List all items with a price greater than 100.
The name field is char type and the others are numeric.
Answer:
1) Create table stock(itemcode decimal(4), name char(25),qty decimal(4),pricedecimal(8,2));
2) insert into stock values (101, ‘Pears’, 1000,48);
3) select name from stock order by name;
4) select name from stock where qty < 10;
5) select name from stock where price < 100;

Question 13.
What are the features of Data manipulation language which makes it attractive? [June – 2009] (2)
Answer:
DML related to the instance of the database provides commands for inserting rows into the table, deleting rows from the table. It also facilitates the modification of the Contents of the tables and it allows the retrieval of information from the database. The DML commands are inserted, update, delete, and select.

Question 14.
Prabha created a table in SQL with 10 records. Which DML command is used to change the values in a column of specified rows? Write the format also. [June – 2009] (2)
Answer:
The update is the DML command used to change the values in a column of specified rows. The keyword set is used and the clause where is also used to change the specified row. The syntax is given below: Update <table name> set <column name> = value where <condition>;

Ex: update Student set age =17 where rollno = 1;

Question 15.
Write a query on the CUSTOMER table whose output will exclude all customers with a RATING <=100, unless they are located in Kochi. [February – 2009] (2)
Answer:
Select * from CUSTOMER where RATING <=100 and Place= ‘Kochi’

Question 16.
A table BANK consists of fields A/c. No, Customer Name, age,Type of deposits (Savings, Current, Fixed), Deposited Amount.

Write SQL statements to [March – 2010] (5)
a) Display A/c. No. and Customer Name whose age is greater than 60.
b) Display A/c.No. and Customer Name of those who having Savings A/c.
c) Display the Customer Names which starting with the alphabet A.
d) Display the A/c. No. and Customers Names of those who deposited above 1 lakh rupees as Fixed Deposit.
e) To include a new field Address.
Answer:
a) Select Acc No, Name from Bankwhere age>=60;
b) Select accno, name from Bank where type_of_deposits=’savings’;
c) Select name from Bank where name like‘A%’;
d) Select accno, name from Bank where type_of_deposits=‘savings’and amount>100000;
e) Alter table Bank add (Address char(30))

Question 17.
Find the odd one out. [March – 2010] (1)
(a)Oracle
(b) SQLServer
(c) DDL
(d) MySql
Answer:
DDL

Question 18
Can you find any alternate keys in the following table? Justify your answer. [March – 2010] (2)

Answer:
The candidate key that is not the primary key is called the alternate key. Here the candidate keys are Reg.No, Roll No.+year, Roll No. + name. If we set Reg.No. as the primary key then the other keys are alternate keys.

Question 19.
A table Student consists of fields Rollno, Name, Batch and Mark. [June – 2010]
Write SQL statements to
a) Display Rollno and Name of Students where mark is less than 90 and greater than 70.
b) Display Rollno and Name of all Students in science batch whose mark is more than 90.
c) Display Names of all Students in Commerce and Humanities batches.
d) Display the Rollno and Name in the ascending order of batch and descending order of Mark.
e) Display the number of Students in each batch. (5)
Answer:
a) Select RollNo.Name from Student where Mark<90 and Mark > 70;
b) Select RollNo.Name from Student where . Batch-Science’ and Mark > 90;
c) Select Name from Student where Batch- Com-merce’ OrBatch=’Humanities‘;
d) Select RollNo.Name from Student order by Batch, Mark desc;
e) Select Batch,Count(Mark) from Student group by Batch;

Question 20.
Write the essential clause required for each of the following SQL command. [June – 2010]
a) Insert Into
b) Select
c) Update
Answer:
a) Insert Into – Values
b) Select – From
c) Update – Set

Question 21
Write the syntax of Create Table Command. [June – 2010] (2)
Answer:
Create table <table name>(<column name> <datatype> [(size)] [<column constraints-],<column names <datatype> [(size)] [<column constraints>],);

Question 22.
Consider the following table Student: [March -2011] (3)

a) Write a query to display names and percent of all mate Students in the Science branch.
b) Write an UPDATE command to set the Course attribute with ‘Humanities’ whose NAME is “Shiji”.
Answer:
a) select Name, Per from Student where Sex=’M’ and Course=’Science’;
b) Update Student set Course=’Humanities’ where Name-Shiji’;

Question 23.
The SQL Data Manipulation Language (DML) includes a Query language based on relational algebra. [March -2011] (3)
a) Give any four commands used in DML.
b) Write an SQL statement to INSERT values to the fields (adm_no, name, course, percent) with values (101, “Anoop”, “Science”, 75) for the table STUD.
Answer:
a) Insert, delete, select and update
b) insert into STUD values(101,’Anoop’,’Science’,75);

Question 24.
Tina wants to create a t^ble named mark with the fields name, regno, mark 1, mark 2 and total. Write the SQL commands to create the table with regno as primary key. [March – 2012] (3)
Answer:
Create table mark(name char(20), regno decimal(4) not null primary key,mark1 decimal(3), mark2 decimal^), total decimal(3));

Question 25
While naming a table in SQL, Reena typed ‘Select’ as thetable name. Isthere any mistake? Give reason. [March – 2012] (3)
Answer:
Yes, The Key words (Reserved words) or commands cannot used to name a table. Select is a keyword.

Question 26.
Give the correct syntax of the queries in SQL for the following: [March – 2016]
a) Renaming a table
b) Deleting rows from a tble .
C) Changing definition of a column
d) Removing columns from a table
e) Addinganewcolumn (5)
Answer:
a) Alter table <table name>
Rename to <New table name>

b) Delete from <table name>
[where <condition>];

c) Alter table <table name>
modify <column name>cdata type>
[<size>] [<constraint>];

d) Altertable <table narne>drop <column name>;

e) Altertable<table name> add <column name>
<data type> [<size>] [<constraint>];

Question 27.
Give the output obtained with the pattern match ‘i—”In the string board. [March – 2016] (1)
Answer:
“_ _ _” matches any string of exactly 3 characters without any space in between them, Hence “board” will not select.

Question 28.
What happens when we use DELETE FROM command without AWHERE clause? [May – 2016] (1)
Answer:
All the tu pies (rows/records) are deleted from the table.

Question 29.
Ifa table named mark” has field’s regNo. subcode and marks write SQL statements for the following: [May – 2016]
a) List the subject codes eliminating duplicates.
b) List the marks obtained by Students with subject codes 3001 and 3002.
c) Arrange the table based on marks for each source
d) List all the Students who have obtained marks above 90 for the subject codes 3001 and 3002.
e) List the contents of the table in the descending order of marks. (5)
Answer:
a) Select distinct subcode from mark;
b) Select marks from mark where subCode= 3001 orsubCode = 3002;
c) Select * from mark order by subcode, marks;
d) Select * from mark where subcode in (3001,3002) and marks >90;
e) Select *from mark order by marks desc;

Question 30
Distinguish between DDL and DML and give examples for each type. [May – 2016] (5)
Answer:
Data Definition Language(DDL) – It is used to define the structure of a table.

Data Definition Language is used to specify the definitions of Database Schema. The result of the compilation of DDL statements is a set of tables stored in a special file called data dictionary.

DDL Commands are Create table, Alter table and Drop table.

Data Manipulation Language(DML) – It is used to add, retrieve, modify and delete records in a database.lt is a language that enable users to access or manipulate data in the database. It also provides interfaces with programming languages.

DML Commands are select, insert, update and delete

Question 31.
Null values in tables are specified as “null”. State whether true or false. [May – 2016] (1)
Answer:
False. (without double quotes i.e. null is then it is true.)

Question 32.
Which command is used to delete the table? [May – 2017]
a) delete from
b) drop table
c) deletetable
d) dropview (1)
Answer:
b) drop table

Question 33.
Differentiate between CHAR and VARCHAR data types in SQL. [May – 2017] (3)
Answer:
Char – It is used to store fixed number of characters. It is declared as char(size).

Varchar – It is used to store-characters but it uses only enough memory.

It is declared as varchar(size).

Question 34.
Name the most appropriate SQL data type required to store the following data: [May – 2017]
a) Name of a Student (maximum 70 characters)
b) Date of Birth of a Student
c) Percentage of marks obtained (correct to 2 decimal places) (3)
Answer:
a) varchar
b) date
c) decimal

Question 35.
As part of your school project you are asked to create a relation Student.contains the details of 10 Students with the fields Roll No., Name, Date of Birth and Score in IT. The constraints required are – Roll No. is the primary key, name cannot be empty and score in IT should be less than 60. Based on this table Student answerthe following queries in relational algebra.
a) Display the details of Students whose-score is greater than 50.
b) Display the name of Students whose score lies between 45 and or equal to 60. [May – 2017] (5)
Answer:
Student

a) σIT_Score > 50 (Student)

b) π Name (σ IT_Score > 45 and IT_Score<=60 (Student))

Plus Two Computer Science Chapter Wise Practice Questions and Answers

Question 1.
The structure of a table is given to store the details of marks scored by Students in an examination. (5 Mark)

Write SQL statements for the creation of the table and the following requirements:
a) Insert data into the fields (at least 10 records).
b) Display the details of all Students.
c) List the details of Science group Students.
d) Count the number of Students in each course.
e) Add a new column named Total to store the total marks.
Fill the column Total with the sum of the six marks of each Student.
g) Display the highest total in each group.
h) Find the highest, lowest and average score in Subject 6 in Commerce group.
i) Display the names in the alphabetical order in each course.
j) Display the name of the Student with the highest total.
Answer:

a)

b)

c) mysql>seljept * from Student where course=’Science’;
d) mysql> select course,count(*) from -> Studentl group by course;
e) mysql>altertable Studentl add(total int);
f) mysql>update Studentl set total=mark1+ . mark2+mark3+mark4+mark5+mark6;
g) mysql>select course,max(total) from Studentl group by course;
h) mysql>selectmax(mark6),min(mark6), avg(mark6) from Studentl;
i) mysql>select course,name from Studentl order by course,name;
j) mysql>select name from Studentl where total=(selectmax(total) from Studentl);

Question 2.
The structure Qf a table is given to store the details of items in a computer shop. (5 Mark)

Write SQL statements for the creation of the table and the following requirements.
a) Insert data into the fields (at least 10 records).
b) Display the details of all items in the table.
c) Display the names of items and total price of each.
d) List the items manufactured by a company (specify the name) available in the table,
e) Find the number of items from each manufacturer.
f) Display the details of items with the highest price.
g) List the names of items whose price is more than the average price of all the items. ‘
h) Display the names of items purchased after 1 -1 -2015.
i) Get the details of items manufactured by two or three companies (specify the names) available in the table.
j) Display the details of items from a company (specify the name) with a stock of more than 20 pieces.
Answer:
mysql>create table shop (ItemNo int primary key, name char(30) not null,
DOP date,
UnitPricefloat(8,2),
Qty int,
mfrer char(30));

a) mysq!>insert into shop values(1,’Keyboard’, ‘2014-08-21 ’,300.00,100,’Tech Com’); mysql>insert into shop values(2,’Mouse’, ‘2014-08-21’,300.00,100,’Tech Com’); mysql>insert into shop values(3,’Speaker’,’2015- 08-21’,550.00,100,’I Ball’); mysql>insert into shop values(4,’CPU’,’2015-07- 21’,3500.00,100,’AMD’); mysql>insert into shop values(5,’RAM’, ‘2015-08-1 ’,1300.00,100,’Hynix’);
b) mysql>select * from shop;
c) mysql>select name, UnitPrice*Qty from shop;
d) mysql>select name from shop where mfrer=’Tech Com’;
e) mysql>select mfrer,count(*) from shop group by mfrer;
1) mysql>select * from shop where UnitPrice = (select max(UnitPrice) from shop);
g) mysql>select name from shop where UnitPrice > (select avg(UnitPrioe) from shop);
h) mysql> select* from shop where DOP>’2015-1-1 ’;
i) mysql> select name from shop where mfrer=’l Ball’and Qty>20;

Question 3.
The structure of a table is given to store the details of higher secondary school teachers. (5 Mark)

Write SQL statements for the creation of the table and the following requirements:
a) Insert data into the fields (at least 10 records).
b) Display the details of all female teachers in the table.
c) List the details of male teachers in the Science department.
d) Display the names and basic pay of teachers in the Language department whose basic pay is Rs. 21000/-or more.
e) Display the names and 71 % of basic pay of the teachers.
f) Find the numbe of teachers in each department.
g) Display the details of teachers whose basic pay is less than the average basic pay.
h) List the male teachers who joined before 1-1-2010.
i) Increment the basic pay of all teachers by Rs. 1000/-.
j) Delete the details of teachers from the Language department.
Answer:
mysql>create table hsst (Teache rld in primary key, name varchar(30) not null,
gender char,
DOJ date,
Dept varchar(15),
BP float(8,2));
a) mysql>insert into hsst values(1,’Jose’,’M’,‘2002-01-01 ‘,‘Science’,25660);
mysql> insert into hsst values(2’Christy’,’F’,‘2012-01-01 ‘,‘Commerce’,20740);
mysql>insert into hsst values(3,’Geejo George’,’M’, ‘2007-01-01 ‘,‘Humani’ties’,22360);

b) mysql>select * from hsst where gender=’F’;

c) mysql>select * from hsst where gender=’M’ and
Dept= Science’;

d) mysql>select name, BP from hsst where
dept=’Language’ and BP >21 000;

e) mysql>select name, BP*.71 from hsst;
f) mysql>select Dept,count(*) from hsst group by Dept;
g) mysql>select * from hsst where BP < (select avg(BP) from hsst);
h) mysql>select * from hsst where gender=’M’ and DOJ<2010-01-01’;
i) mysql>update hsst set BP=BP+1000;
j) mysql>delete from hsst where Dept=’Language’;

Question 4.
The structure of a table s given to store the details of customers in a bank. (5 Mark)

Write SQL statements for the creation of the table and the following requirements:
a) insert data into the fields (at least lo records).
b) Display the details of customers having SB ac count.
c) Display the names of customers with a balance among greater than Rs. 5000/-.
d) Display the details of female customers with a balance amount greater than Rs. 10000/-
e) Cpunt the number of male and female customers.
f) Display the names of customers with the highest balance amount.
g) Display the names of customers whose names end with ‘kumar.
h) Update the balance amount of a particular cus tornerwith a deposit amount of Rs. 2000/-.
i) Display the details of customers with a tax deduction of 2% of the balance amount for those wtio have Rs. 2,00,000/- ¡n their account.
j) Delete the details of customers with current acco un
Answer:
mysql>create table customer
AccNo mt primary key,
name varchar(30),
gender char,
DOJ date,
TypeOfAcc char(8),
Balance double(10,2));

a) mysql>inserl ¡ nb customer values
(1001 ,‘Adeline’,’F’,’2008-11-26’’SB’,50000.O0);

mysql>insert into customer values
(1 002,’Aivis’ ‘M’, ‘2007-05-19 ‘Current50O000.00);
mysql>insert ¡rito customer values
(1003, ‘Andrea’,’F’, 2012-07-29’, ‘SB’450000.00);

b) mysql>select from customer where TypeofAcc=’SB’;
c) mysql>select name from customer where Balance>5000;
d) mysql>select name from customer where gender=’F’ and Balance>1 0000;
e) mysql>select gender,count(*) from customer group by gender;

mysql>select name from customer where Balance=(select max(Balance) from customer);
g) mysqi> select name from customer where name like “%kumar”;
h) mysql’update customer set Balance= Balance+ 2000whereAccno=1001;
i) mysql>select Accno,name, Balance*.02 from customer where Balance>=200000;
j) mysql > delete from customer where Type OtAcc = ‘Current’;

Plus Two Computer Science Chapter Wise Assess Questions and Answers

Question 1.
The command to remove rows from a table ‘CUSTOMER’ is: (1 Mark)
a) Remove From Customer
b) Drop Table Customer
c) Delete From Customer
d) Update Customer
Answer:
c) Delete From Customer

Question 2.
If values for some columns are unknown, how is a row inserted? (2 Mark)
Answer:
In this occasion the column list must be included, following the table name.
Eg. INSERT INTO <TABLE NAME> (COLUMN NAME1, COLUMN NAME2, ….) VALUES (VALUE1, VALUE2,… .);

Question 3.
Distinguish between CHAR and VARCHAR data types of SQL. (2 Mark)
Answer:
Char- It is used to store fixed number of characters. It is declared as char(size).
Varchar – It is used to store characters but it uses only enough memory.
It is declared as varchar(size).

Question 4.
What is the difference between PRIMARY KEY and UNIQUE constraints? (2 Mark)
Answer:
Unique – It ensures that no two rows have the same value in a column.
Primary key – Similar to unique but it can be used only once in a table.

The strings
(i) and
(iv) only

Question 5.
What do you mean by NULL value in SQL? (1 Mark)
Answer:
Null is a key word in SQL that represents an empty * value.

Question 6.
Which of the following is the correct order of clauses for the SELECT statements? (1 Mark)
a) Select, From, Where, Order By
b) Select, From, Order By, Where
c) Select, Where, From, Order By
d) Select, Where, Order By, From
Answer:
a. Select From, Where, Order By

Question 7.
The SQL operator …………….. is used with pattern matching. (1 Mark)
Answer:
Like Operator

Question 8.
Read the following strings : (1 Mark)
i) ‘Sree Kumar’
ii) ‘Kumaran’
iii) ‘Kumar Shanu’
iv) ‘Sreekumar’
Choose the correct option that matches with the pattern ‘%Kumar’, when used with LIKE operator in a SELECT statement.
a) Strings (i) and (ii) only
b) Strings (i), (iii) and (iv) only
c) Strings (i) and (iii) only
d) All the strings
Answer:

Question 9.
List any five built-in functions of SQL arid the value- returned by each. (2 Mark)
Answer:
Aggregate functions
1. Sum()- find the total of column.
2. Avg() – find the average of a column.
3. Min()- find the smallest value of a column.
4. Max() – find the largest value of the column.
5. Count() -find the number of values in a column.

Question 10.
Distinguish between WHERE clause and HAVING clause. (2 Mark)
Answer:
Where clause is used to specify the condition.
Syntax: Select * from Student where roll=1;

Having clause is used with Group By to give conditions and to ofrm groups of records, not individual rows.

Question 11.
Write any four DML commands in SQL. (2 Mark)
Answer:
The four DML commands are
1) Insert
2) Update
3) Select
4) Delete

Question 12.
Write the essential clause required for each of the following SQL command. (2 Mark)
a) Insert Into
b) Select
c) Update
Answer:
a) Insert Into – Values
b) Select – From
c) Update – Set

Question 13.
Consider the given table Cùstomer and write the out put of the following SQL queries: (5 Mark)

a) SELECT * FROM customer WHERE
Amount>25000:

b) SELECT Name FROM customer
WHERE Branch IN (‘Calicut, ‘Kannur’);

c) SELECT COUNT (*) FROM customer WHERE
Amount < 20000;

d) SELECT Name FROM customer WHERE Name like %m%;
e) SELECT * FROM customer ORDER BY Amount DESC;
Answer:

Question 14.
Distinguish between COUNT (*) and COUNT (column-name). (2 Mark)
Answer:
Count() – find the number of non null values in a column.
Cou nt(*) This is used to find the number of records with at least one field.

Question 15.
Consider the given table ITEMS. (5 Mark)

a) Suggest a suitable primary key for the above table. Give justification.
b) write SQL statements for the following:
i) To list all stationery items.
ii) To list itern code. name and profit of all items.
iii) To count the number of items in each category.
iv) To list all stationery items in the descending order of their unit price.
v) To find the item with the highest selliñg price.
vi) To, create a view that contains the details of all stationery items.
Answer:
a) Item code is the primary key for the table

b) (i)

(ii)

(iii)

(iv)

(v)

(vi)

Question 16.
What are the different modifications that can be made on the structure of a table? Which is the SQL corn mand required for this? Specify the clauses needs for each type of modification. (3 Mark)
Answer:
Alter table command is used to modify existing column or add new column to an existing table. There are 2 keywords used ADD and MODIFY.

We can alter the table in two ways.

We can add a new column to the existing table using the following syntax,

ALTER TABLE <tabiename>ADD(<cloumnname> <type> <constraint>);

We can also cha rige or modify the existing column in terms of type or size using the following syntax,
ALTER TABLE<tablename>MODIFY(<column> <newtype>);

Question 17.
A table is created in SQL with 10 records. Which SQL command is used to change the values in a column of specified ¿ows? Write the format. (2 Mark)
Answer:
UPDATE command s used for this.
Syntax : UPDATE <table name> set <column name>=value where condition.

Question 18.
Name the keyword used with SELECT command to avoid duplication of values in a column. (1 Mark)
Answer:
DISTINCT

Question 19.
Distinguish between DISTINCT and UNIQUE in SQL. (2 Mark)
Answer:
DISTINCT – This keyword is used to avoid duplicate values in a column of a table.
Unique – It ensures that no two rows have the same value in a column.

Question 20.
Pick the odd one out and give reason: (1 Mark)
a) CREATE
b) SELECT
c) UPDATE
d) INSERT
Answer:
a) CREATE, It is a DDL command the others are DML commands

Kerala State Board New Syllabus Plus Two Computer Science Chapter Wise Previous Questions and Answers Chapter 8 Database Management System.

Kerala Plus Two Computer Science Chapter Wise Previous Questions and Answers Chapter 8 Database Management System

Question 1.
Components of DBMS [MARCH – 2008] (3)
Answer:
a) databases – database is an organized collection of information.
b) Data Definition Language(DDL) – Data Definition Language is used to specify the definitions of Da-tabase Schema. The result of compilation of DDL statements is a set of tables stored in a special file called data dictionary.
c) Data Manipulation Language(DML) – It is a language that enable users to access or manipulate data in the database. It also provides interfaces with programming languages.
d) Users – users interact with DBMS indirectly via ; application programs or directly via simple query language.

Question 2.
What are the advantages of DBMS? [MARCH – 2008] (5)
OR
Consider there is a strike against the introduction of computer in your firm. How can you convince the ben-efits of computerization to the employees by pointing out the benefits of database over manual system?
Answer:
1) Data Redundancy .Duplication of data is known as redundancy, i.e., the same data may be repeated in many files. It leads to higher storage and access cost. So data redundancy should be eliminated.

2) Inconsistency can be avoided: If data redundancy exist, it may lead to data inconsistency. If redun-dancy is removed then inconsistency can be avoided.

3) Data can be shared: If the computers are connected to a network, the data stored in the database can be shared among several users or programs.

4) Standards can be enforced: There is a standard BIS (Bureau of Indian Standards) in the field of Gold and ISBN (International Standard Book Number) in the field of publication. Similarly here is also some standards like ANSI(American National Standards Institute), ISO (International Organization for standardization), etc.. For example a filed “Name” should have 40 characters is a standard.

5) Security restrictions can be applied: The database is of great value to a company or Organization. Data security means protection of data against accidental or intentional disclosure or unauthorized destruction or modification by un-authorized persons.

6) Integrity can be maintained: It ensures that the data entered in the database is correct. The data may contain incorrect information for example a date of birth can be 30/30/2001. To avoid this DBMS defines integrity check.

7) Efficient data access: It stored huge amount of data efficiently and can be retrieved whenever a need arise.

8) Crash recovery: Sometimes all ora portion of the data is lost when a system crashes. A good DBMS helpsto recover data afterthe system crashed.

Question 3.
The repetition of same data in a file system is known as ……….. . [MARCH – 2009]
Answer:
Data Redundancy

Question 4.
What is a Cartesian product? [MARCH – 2009]
Answer:
Cartesian product returns a relation consisting of all possible combinations of the tuple from two relations. Which is a binary operation. It is denoted by X. It is also called Cross Product.

Question 5.
Explain the different levels of data independence. [MARCH – 2009] (2)
Answer:
Data independence is the ability to modify the schema definition in one level without affecting the schema definition at the next higher level. There are two levels Of data independence, Physical data independence and. Logical data independence.

Question 6.
Name the different data models available for database systems. Which of them is the most preferred one? Briefly explain with a suitable example. [FEBRUARY – 2009] (S)
Answer:
There are three models:-
a) Hierarchical Model:
It assigns records to different levels of hierarchy. A lower level record is called the child and the higher level is called the parent. Data redundancy is the disadvantage of this model.

b) Network Model : It is similar to hierarchical model, but each child record can have more than one parent record. This model eliminates the re-dundancy encountered in the hierarchy model, but it has a high degree of complexity. It was introduced by CODASYL-DBTG in 1971.

c) Relational Model : It is based on the concept introduced by E F Godd. It composed of one or more tables. Here tables are called relations, rows are called tuples and the columns are called at-tributes. It has no data redundancy and complex-ity. So this is the best model.

Question 7.
Explain two unary operations in RDBMS using an example. [FEBRUARY – 2009] (3)
Answer:
1) Select: It is used to select tuples in a relation that satisfy a selection condition. To denote selection the lowercase Greek letters are used. The condition appears as a subscript to a. The relation is given in the parenthesis.
Eg:
To select the tuples whose salary > 5000 from Employee relation Employee)

2) Project: It selects certain columns from the table and discardsthe other columns. It is denoted by the Greek letter n.
Eg:
To select name and salary from the relation Employee.
nna™,salary (Employee)

Question 8.
Select a terminology which is not a part of DBMS. [JUNE – 2009] (1)
a) Relation b) Function c) Domain d) Tuple
Answer:
Function

Question 9.
Explain the different levels of data abstraction. [JUNE – 2009] (3)
Answer:
1) Physical Level is the lowest level. It describes how the data is actually stored in the storage medium. At physical level complex low-level data structures are described in detail.

2) Logical level describes what data are stored in the database and what relationships exist among data. Here database is described in terms of simple structures. Records are defined in this level. Programmers work at this level.

3) View level is the highest level of data abstraction. It is concerned with the way in which the users view the database. It describes only part of the database.

Question 10.
What are the components of DBMS? Explain. [JUNE – 2009] (3)
Answer:
a) databases – database is an organized collection of information.
b) Data Definition Language(DDL) – Data Definition Language is used to specify the definitions of Da-tabase Schema. The result of compilation of DDL statements is a set of tables stored in a special file called data dictionary.
c) Data Manipulation Language(DML) – It is a lan-guage that enable users to access or manipulate data in the database. It also provides interfaces with programming languages.
d) Users – users interact with DBMS indirectly via application programs or directly via simple query language.

Question 11.
Explain the structure of a file. [JUNE – 2009] (2)
Answer:
The structure of a file
Field: A field is the smallest unit of data. Ex: roll number, name.

Record : The collection of related fields is called a record. Ex: The information about a student File: A file is a collection of related records. Ex: The students details of a class.

Question 12.
__________ is the smallest unit of data. [JUNE – 2009] (1)
a) Record
b) file
c) key
d) field
Answer:
d. Field

Question 13.
Consider the database of Online Ticket reservation. Explain the classification of the users of this database. [MARCH – 2010] (3)
Answer:

Question 14.
There is an attribute Roll number in the table STUDENT. This attribute is also the candidate key in the table EXAM. So the Roll number is considered as key in the table EXAM. [MARCH – 2010]
(a) Foreign
(b) Primary
(C) Alternate
(d) Super
Answer:
(a) Foreign

Question 15.
Consider the following table and write relational al-gebra operations for the following: [MARCH – 2010] (3)
Student

a) To display those tuples from STUDENT relation where total is greater than 90.
b) To display cnly Regno and Name of all students.
Answer:
a) σ_Total>90 (Student)
b) π_{Regno, Name} (Student)

Question 16.
Briefly explain the different keys that are used in RDBMS. [MARCH – 2010] (4)
Answer:

1. Candidate Key:lt is a set of attributes that uniquely identifies a row. There may be more than candidate key and may be a combination of more than one attribute.
2. Primary Key : A primary key is one of the Candidate Keys. It is a set of one or more attributes that can uniquely identify tuples in a relation.
3. Alternate Key: The Candidate key that is not the primary key is called the alternate key.
4. Super Key : A combination of a primary key with any other attribute or group of attributes is called a super key.
5. Foreign Key : Asingle attribute or a set of attributes, which is a candidate key in another table, is called foreign key.

Question 17.
Match the following with the levels of abstraction to which the users are primarily associated: [MARCH -2011] (3)
Levels of Abstraction – Users
1. Physical level – A. Naive users
2. Logical level – B. Database administrator
3. View level – C. Application programmer
Answer:
1) Physical Level – Database Administrator
2) Logical Level – Application programmer
3) View Level – Naive users

Question 18
A data model provides a way to represent data and their relationships. [MARCH -2011] (3)
a) Which data model assigns records to diferent levels of hierarchy?
b) Briefly explain the relational data model.
Answer:
a) Hierarchical Data Model
b) In relational data model data are stored as tables. Here the term relation means table. A table consists of rows and columns. Columns mean attributes and rows means tuples.

Question 19.
Explain how data is organized for effective storage and retrieval of information. [MARCH -2011] (2)
Answer:
There are three data models used for effective storage and retrieval of information. They are hierarchical, network and relational data models.

Question 20.
Which is not an RDBMS package? [MARCH -2011] (1)
a) Oracle
b) SQL Server
e) Mysql
d) HTML
Answer:
(d) HTML

Question 21.
The smallest unit of stored data in a database is [MARCH -2011] (1)
Answer:
Field

Question 22.
Mini created a relation in which two of the tuples have the same combination of values for all their at tributes.
Is this allowed? Give reason. [MARCH -2011] (2)
Answer 1.
No. It is not allowed because a good DBMS does not allow duplication of the same data. i.e. data redundancy is not allowed.

Answer 2.
Yes. Same values of data is allowed if primary key or unique key is not defined in the relation.

Question 23.
What ¡s the importance of primary key? [MARCH -2011] (2)
Answer:
Key: A pnmary key is one of the Candidate Keys. It is a set of one or more attributes that can uniquely identify tiiples in a relation.

Question 24.
Discuss the levels of data abstraction in DBMS. [March – 2016] (3)
Answer:
1) Physical Level is the lowest level.lt describes how ‘ the data is actually stored in the storage medium. At physical level complex low-level data structures are described in detail.

2) Logical level describes what data are stored in the database and what relationships exist among data. Here database is described in terms of simple structures. Records are defined in this level. Programmers work at this level.

3) View level is the highest level of data abstraction. It is concerned with the way in which the users view the database. It describes only part of the database.

Question 25.
In the ACCOUNT relation shown below [March – 2016]

a) Identify the primary keys and candidate keys.
b) Select all account holders with balance greater than Rs. 2,00,000. (2)
Answer:
a) Primary key-ACC. Number
Candidate keys – Name and Balance

b) σ_{2Balance>200000} (ACCOUNT)
OR
Select * from Account where Balance>200000

Question 26.
What are the major advantages of the relational model over other data models? [May-2016] (1)
Answer:
The relational data model has no redundancy and no complexity.

Question 27.
a) Classify the following operations in relational algebra into unary and binary operations:
(1) UNION
(2) SELECT
(3) SET DIFFERENCE
(4) PROJECT (1)

b) Explain about SELECT, INTERSECTION and SET DIFFERENCE operations with example. [May-2016] (3)
Answer:
a) Unary Binary
(2) SELECT
(1) UNION
(4) PROJECT
(3) SET DIFFERENCE

b) SELECT operation
SELECT operation is used to select tuples in a relation that satisfy a selection condition. Greek letter cr (sigma) is used to denote the operation.

Syntax,
σ_Condition (relation)

eg. σ_{Salary<100000} (EMPLOYEE)-selects tuple whose salary is less than 10000 from EMPLOYEE relation.

Intersection operation
This operation returns a relation consisting of all the tuples appearing in both of the specified rela-tions. It is denoted by n. It can takes place only on compatible relations, e.g. FOOTBALL ∩ CRICKET returns the players who are in both football and cricket teams.

Set difference operation (-)
All tuples appearing in the first relation and not in the second.

Question 28.
a) Discuss the advantages of DBMS. (3)
b) Create a database schema for the relation VEHICLE. [MARCH -2017] (2)
Answer:
a) Advantages of DBMS
1) Data Redundancy-It means duplication of data. DBMS eliminates redundancy. DBMS does not store more than one copy of the same data.

2) Inconsistency can be avoided – If redundancy occurs there is a chance to inconsistency. If redundancy is removed then inconsistency cannot occur.

3) Data can be shared – The data stored in the database can be shared by the users or programs.

4) Standards can be enforced – The data in the database follows some standards. Eg: a field ‘Name’ should have 40 characters long. Some standards are ANSI, ISO, etc.

5) Security restrictions can be applied – The data is of great value so it must be kept secure and private. Data security means the protection of data against accidental or intentional disclosure or unauthorized destruction or modification by unauthorized person.

6) Integrity can be maintained – It ensures that the data is to be entered in the databse is correct.

7) Efficient data access – It stored huge amount of data efficiently and can be retrieved whenever a need arise.

8) Crash recovery – Sometimes all or a portion of the data is lost when a system crashes. A good DBMS helps to recover data after the system crashed.

b)

Question 29.
_________ in a table gives the complete data of a particular entity. [May – 2017]
a) Tuple
b) Attribute
c) Domain
d) Schema (1)
Answer:
d) Schema

Plus Two Computer Science Chapter Wise Assess Questions and Answers

Question 1.
Who is responsible for managing and controlling the activities associated with the database? (1 Mark)
a) Database administrator
b) Programmer
c) Native user
d) End user
Answer:
a) Database administrator

Question 2.
In the relational model, cardinality is the _______ . (1 Mark)
a) numberoftuples
b) number of attributes
c) number of tables
d) number of constraints
Answer:
a) numberoftuples

Question 3.
Cartesian product in relational algebra is _______ . (1 Mark)
a) a Unary operator
b) a Binary operator
c) a Ternary operator
d) not defined
Answer:
b) a Binary operator

Question 4.
Abstraction of the database can be viewed as _________ . (1 Mark)
a) two levels
b) four levels
c) three levels
d) one level
Answer:
c) three level

Question 5.
In a relational model, relations are termed as __________ . (1 Mark)
a) tuples
b) attributes
c) tables
d) rows
Answer:
c) tables

Question 6.
In the abstraction of a database system the external level is the ___________ . (1 Mark)
a) physical level
b) logical level
c) conceptual level
d) view level
Answer:
d) view level

Question 7 (1 Mark)
Related fields in a database are grouped to form a ___________ .
a) data file
b) data record
c) menu
d) bank
Answer:
b) data record

Question 8.
A relational database developer refers to a record as ___________ . (1 Mark)
a) criteria
b) relation
c) tuple
d) attribute
Answer:
c) tuple

Question 9.
An advantage of the database management approach is ___________ . (1 Mark)
a) data is dependent on programs
b) data redundancy increases
c) data is integrated and can be accessed by multiple programs
d) none of the above
Answer:
c) data is integrated and can be accessed by multiple programs

Question 10.
Data independence means (1 Mark)
a) data is defined separately and not included in programs
b) programs are not dependent on the physical at-tributes of data
c) programs are not dependent on the logical at-tributes of data
d) both (b) and (c)
Answer:
d) both (b) and (c)

Question 11.
Key to represent relationship between tables is called ___________ . (1 Mark)
a) primary key
b) candidate Key
c) foreign Key
d) alternate Key
Answer:
c) foreign key

Question 12.
Which of the folowing operations is used if we are interested only in certain columns of a table? ___________ . (1 Mark)
a) Projection
b) Selection
c) Union
d) Select
Answer:
a) Projection

Question 13.
Which of the following operations need the partici-pating relations to be union compatible? ___________ . (1 Mark)
a) UNION
b) INTERSECTION
c) SET DIFFERENCE
d) All of the above
Answer:
d) All of the above

Question 14.
Which database level is closest to the users? ___________ . (1 Mark)
a) External
b) Internal
c) Physical
d) Conceptual
Answer:
a) View level (External)

Question 15.
The result of the UNION operation between R1 and R2 is a relation that includes ___________ . (1 Mark)
a) all the tuples of R1
b) all the tuples of R2
c) all the tuples of R1 andR2
d) all the tuples of R1 and R2 which have common columns
Answer:
(d) All the tuples of R1 and R2 (eliminating the duplication)

Question 16.
A file manipulation command that extracts some of the records from a file is called ___________ . (1 Mark)
a) Select
b) Project
c) Join
d) Product
Answer:
a) select

Question 17.
An instance of relational schema R (A, B, C) has distinct values of A including NULL values. Which one of the following is true? ___________ . (1 Mark)
a) A is a candidate key
b) A is not a candidate key
c) A is a primary key
d) Both (a) and (c)
Answer:
a) A is a candidate key

Question 18.
How many distinct tuples are there in relation instance with cardinality 22? ___________ . (1 Mark)
a) 22
b) 11
c) 1
d) none
Answer:
a) 22

Question 19.
A set of possible data values is called ___________ . (1 Mark)
a) Attribute
b) Degree
c) Tuple
d) Domain
Answer:
d) Domain

Question 20.
Why should you choose a database system instead of simply storing data in conventional files? (5 Mark)
Answer:
Advantages of DBMS over conventional files Data Redundancy – It means duplication of data. DBMS eliminates redundancy. DBMS does not store more than one copy of the same data. Inconsistency can be avoided – If redundancy occurs there is & chance to inconsistency. If redundancy is removed then inconsistency cannot occur.

Efficient data access -: It stored huge amount of data efficiently and can be retrieved whenever a need arise.

Data can be shared – The data stored in the database can be shared by the users or programs. Standards can be enforced – The data in the database follows some standards. Eg: a field ‘Name’ should have 40 characters long. Some standards are ANSI, ISO, etc.

Security restrictions can be applied – The data is of great value so it must be kept secure and private. Data security means the protection of data against accidental of intentional disclosure or unauthorized destruction or modification by unauthorized person.

Integrity can be maintained – It ensures that the data is to be entered in the database is correct.

Crash recovery- Some times all ora portion of the data is lost when a system crashes. A good DBMS he’psto recover data after the system crashed.

Question 21.
Explain the different levels of data abstraction in DBMS? (3 Mark)
Answer:
Levels of Database Abstraction –
1) Physical Level (Lowest Level) – It describes how the data is actually stored in the storage medium.
2) Logical Level (Next Higher Level) – It describes what data are stored in the database.
3) View Level (Highest level) – It is closest to the users. It is concerned with the way in which the individual users view the data.

Question 22.
How are schema layers related to the concepts of logical and physical data independence? (3 Mark)
Answer:
Data Independence – It is the ability to modify the scheme definition in one level without affecting the scheme definition at the next higher level.
a) Physical Data independence – If is the ability to modify the physical scheme without causing application programs to be rewritten.
b) Logical Data Independence – It is the ability to modify the logical scheme without causing application programs to be rewritten.

Question 23.
Consider the instance of the EMPLOYEE relation shown in the following table. Identify the attributes, degree, cardinality and domain of Name and Emp_code. (3 Mark)

Answer:
Attributes- These are column names, i.e, Emp_Code, Name, Department, Designation and Salary Degree(CD) -the number of Columns is the Degree
i. e Degree is 5(Here 5 columns)
Cardinality (RC)-: the number of Rows is the Cardinality
i. e. Cardinality is 4(Here 4 rows)
Domain is the pool of possible values
Domain of Name is a String(Sudheesh, Dhanya,
Fathima, Shajan.etc)
Domain of Emp_Code is a number (1000,1001,1002, 1003, etc)

Question 24.
Identify primary key, candidate keys and alternate keys in the instance of EMPLOYEE relation in Question 23. (3 Mark)
Answer:
Candidate key – It is used to uniquely identify the row.
Emp_code and Emp_Code + Department (Composite) are the candidate keys
Primary key – It is a set of one or more attributes used to uniquely identify a row.
Empjcode is the primary key
Alternate key – A candidate key other than the primary key.
We set Emp_code as the primary key then Emp_code+ Department is the alternate key

Question 25.
Consider the instance of the STUDENT relation shown in the following table Assume Reg_no as the primary key. (3 Mark)
a) Identify the candidate keys and alternate keys in the STUDENT relation
b) How are the primary key and the candidate key-related?

Answer:
a) Reg_no and Reg_no+Batch are the candidate keys. We set Reg_no as the primary key hence Reg_no+Batch is the alternate key
b) Candidate Key :lt is a set of attributes that uniquely identifies a row. There may be more than candidate key and may be a combination of more than one attribute.

Primary Key: A primary key is one of the Candidate Keys. It is a set of one or more attributes that can uniquely identify tuples in a relation.

Question 26.
What is a database? Describe the advantages and disadvantages of using DBMS. (5 Mark)
Answer:
A Database is a collection of large volume of data.

Advantages of DBMS
Data Redundancy – It means duplication of data. DBMS eliminates redundancy. DBMS does not store more than one copy of the same data.
Inconsistency can be avoided – If redundancy occurs there is a chance to inconsistency. If redundancy is removed then inconsistency cannot occur. Efficient data access It stored huge amount of data efficiently and can be retrieved whenever a need arise.

Data can be shared – The data stored in the database can be shared by the users or programs.

Standards can be enforced – The data in the database follows some standards. Eg: a field ‘Name’ should have 40 characters long. Some standards are ANSI, ISO, etc.

Security restrictions can be applied – The data is of great value so it must be kept secure and private. Data security means the protection of data against accidental or intentional disclosure or unauthorized destruction or modification by unauthorized person.

Integrity can be maintained – It ensures that the data is to be entered in the database is correct.

Crash recovery- Sometimes all ora portion of the data is lost when a system crashes . A good DBMS helps to recover data after the system crashed.

Question 27.
What is data independence? Explain the difference between physical and logical data independence. (3 Mark)
Answer:
Data Independence – It is the ability to modify the scheme definition in one level without affecting the scheme definition at the next higher level.
a) Physical Data Independence – It is the ability to modify the physical scheme without causing application programs to be rewritten.
b) Logical Data Independence – It is the ability to modify the logical scheme without causing application programs to be rewritten.

Question 28 (3 Mark)
Enforcement of standard is an essential feature of DBMS. How are these standards applicable in a da-tabase?
Answer:
There is a standard BIS (Bureau of Indian Standards) in the field of Gold and ISBN (International Standard Book Number) in the field of publication. Similarly here is also some standards like ANSI(American National Standards Institute), ISO (International Organization for standardization), etc.. For example a filed “Name” should have 40 characters is a standard.

Question 29.
Cardinality of a table T1 is 10 and of table T2 is 8 and the two relations are union compatible. If the cardi-nality of result T1 ∪ T2 is 13, then what is the cardi-nality of T1 ∩ T2? Justify your answer. (3 Mark)
Answer:
Cardinalty of table T1 is 10 means it has 10 rows Cardinalty of table T2 is 8 means it has 8 rows Normally T1 ∪ T2 is 10+8 = 18 But Here T1 ∪ T2 is 13 means after eliminating duplication of 5 rows this happened.

This means 5 rows are common. That is T1 ∩ T2 is 5

Question 30.
CardinalityofatableTI is10andoftableT2is8and the two relations are union compatible. (3 Mark)
a) What will be the maximum possible cardinality of T1 ∪ T2?
b) What will be the minimum possible cardinality of T1 ∩ T2?
Answer:
a) Degree(CD) -the number of Columns is the Degree Cardinality (RC)-: the number of Rows is the Cardinality T1 ∪ T2 = Sum of cardinalities of Table 1 and Table 2
i. e.T1 ∪ T2 = 10 + 8 = 18

b) T1 ∩ T2 is the common rows(tuples) in T1 and T2 If there is no common tuples then T1 ∩ T2 is 0 hence the cardinality is 0.

Question 31.
Conside the relations, City (city_name, state) and Hotel (name, address, city_name). Answer the following queries in relational algebra (5 Mark)
a) Find the names and address of hotels in Kochi.
b) List the details of cities in Kerala state.
c) List the names of the hotels in Thrissur.
d) Find the names of different hotels.
e) Find the names of hotels in Kozhikode or Munnar.
Answer:

Question 32.
Using the instance of the EMPLOYEE relation shown in question 23, write the result of the following relational algebra expressions. (5 Mark)

Answer:
a)

b)

c)

d)

e)

f) No rows selected

Question 33.
Consider the instance of the BORROWER and DE- POSlTOR relations shown in following figure which stores the details of customers in a Bank. Answer the following queries in relational algebra. (5 Mark)
a) Display the details of the customers who are either a depositor or a borrower.
b) Display the name of customers who are both a depositor and a borrower.
c) Display the details of the customers who are d positors but not borrowers.
d) Display the name and’amount of customer who is a borrower but not depositor.

Answer:
a)

b)

c)

d)

Question 34.
Consider the instance of the CUSTOMER and BRANCH relations shown in the following table. Write the Cartesian Product of the two relations. (3 Mark)

Answer: