CBSE Datesheet for 2009 Board Exams has been
released by CBSE !
CBSE Datesheet for 2009 Board Exams has been
released by CBSE !
Q. 1. Define any two features of OOPs. Also give suitable example in C++.
Q. 2. (a) Name the Header file(s) that shall be needed for successful compilation of the
following C++ code
void main()
{
int a[10];
for(int i=0;i<10;i++)
{
cin>>a[i];
if(a[i]%2==0)
a[i]=pow(a[i],3);
else
a[i]=sqrt(a[i]);
if(a[i]>32767)
exit(0);
}
getch();
}
(b). Rewrite the following program after removing syntactical error(s) if any. Underline each correction.
#include
type def int integer;
struct number
{
integer a [5];
}
void main()
{
number x;
for(int i=0;i<5;i++)
cin>>x[i].a;
getch();
}
(c). Find the output of the following program :
#include
#include
void main()
{
char *a[2]={”Amit”,”Sumit”};
for(int i=0;i<2;i++)
{
int l=strlen(a[i]);
for(int j=0;j<l;j++,a[i]++)
cout<<*a[i]<<” : “;
cout<<endl;
}
}
(d). Find the output of the following program
#include
class student
{
public:
student()
{
cout<<”\n Computer Science“;
}
~student()
{
cout<<” subject”;
}
}st;
void main()
{
cout<<” is my best“
}
(e). In the following C++ program , what will the maximum and minimum value of r generated with the help of random function.
#include
#include
void main()
{
int r;
randomize();
r=random(20)+random(2);
cout<<r;
}
(f) Define macro with a suitable example.
Q. 2. (a). Differentiate between a Constructor and Destructor in context of class and object . Give suitable example in C++.
(b). Answer the questions (i) and (ii) after going through the following class : class Computer
{
char C_name[20];
char Config[100];
public:
Computer(Computer &obj); // function1
Computer(); //function 2
Computer(char *n,char *C); // function3
};
(c). Define a class Student in C++ with the description given below :
private members
rno integer
name array of 40 characters
address array of 40 characters
marks array of 5 integers
percentage float variable
calper() a function which will calculate & return the percentage of a student.
public members
init() function to ask and store the values of rno, name, address and marks in 5 subjects.
display() function to which will invoke calper () and display the details of the item in the following format :
MARK SHEET
Roll No :
Name :
Address :
(d). Answer the questions (i) to (iv) based on the following code :
class Employee
{
int id;
protected :
char name[20];
char doj[20];
public :
Employee();
~Employee();
void get();
void show();
};
class Daily_wager : protected Employee
{
int wphour;
protected :
int nofhworked;
public :
void getd();
void showd();
};
class Payment : private Daily_wager
{
char date[10];
protected :
int amount;
public :
Payment();
~Payment();
void show();
};
Q. 3. (a) Write a function in C++ which accepts a integer array and its size as an arguments and prints the output (using nested loops) in following format :
Example : if the array is having
1 2 4 5 9
Then the output should be
1
2 2
4 4 4 4
5 5 5 5 5
9 9 9 9 9 9
(b). An array A[10][20] is stored in the memory with each element occupying 2 bytes of storage. If the Base address of array in the memory is 800 , determine the location of A[9][10] when the array is stored as (i) Row Major (ii) column major.
(c). Write a function in C++ to delete a node containing names of student , from a dynamically allocated Queue of names implemented with the help
of following structure :
struct student
{
char name[20];
student *next;
}*front , *rear;
(d). Consider the following portion of a program , which implements a linked
stack for Library . Write the definition of function PUSH(),to insert a new node in the stack with required information struct Library
{
int id;
char names[20];
};
class stack
{
Library *top;
public :
stack()
{
top=NULL;
}
void PUSH();
void POP();
};
(e). Convert the following infix expression into postfix. show the stack status after execution of each operation:
TRUE OR FALSE AND NOT FALSE OR FALSE
Q. 4. (a). Differentiate between ios::app and ios::ate file opening modes.
(b). Write a function in C++ which will print the size of a text file “story.txt” in the form of bytes.
(c). Write a function in C++ which will increase the qty of a particular type of item from the file “stock.dat” . Assuming that the binary file is containing the records of following structure :
struct Products
{
int id;
char Iname[30];
int type;
int qty;
};
Accept the item type from user whose qty has to be increased .
Q. 5. (a). What do you understand by Primary Key
(b). Consider the following tables Employee and salary. Write SQL commands
for the statements (i) to (iv) and give outputs for SQL queries (v) to (viii)
Table : Employee
| Eid |
Name |
Deptid |
Qualification |
Sex |
|
1 |
Deepali Gupta |
101 |
MCA |
F |
|
2 |
Rajat Tyagi |
101 |
BCA |
M |
|
3 |
Hari Mohan |
102 |
B.A |
M |
|
4 |
Harry |
102 |
M.A |
M |
|
5 |
Sumit Mittal |
103 |
B.Tech |
M |
|
6 |
Jyoti |
101 |
M.Tech |
F |
Table : Salary
| Eid |
Basic |
DA |
HRA |
Bonus |
|
1 |
6000 |
2000 |
2300 |
200 |
|
2 |
2000 |
300 |
300 |
30 |
|
3 |
1000 |
300 |
300 |
40 |
|
4 |
1500 |
390 |
490 |
30 |
|
5 |
8000 |
900 |
900 |
80 |
|
6 |
10000 |
300 |
490 |
89 |
Q. 6. (a) State and prove the Distributive law algebraically.
(b). Write the equivalent POS expression of following SOP form
F (x,y,z)= ∑ (0,2,4,6)
(c). Draw the Logical circuit of the following expression with the help of NAND gate only
x+yz
(d). Obtain the simplified form of a Boolean expression using K-Map.
F(a,b,c,d)=∑(0,1,2,3,4,7,11,12,14)
Q. 7. (a). What do your understand by Hackers?
(b). Differentiate between Internet & Intranet
(c). Expand the following terminology :
(d). Define Repeater.
(e). A company in Reliance has 4 wings of buildings as shown in the diagram:

Center to center distances between various Buildings:
W3 to W1 50m
W1 to W2 60m
W2 to W4 25m
W4 to W3 170m
W3 to W2 125m
W1 to w4 90m
Number of computers in each of the wing:
W1 150
W2 15
W3 15
W4 25
Computers in each wing are networked but wings are not networked. The company has now decided to connect the wings also.
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CBSE Important Questions
Class XII
2009
Accountancy
Q. 1. Name any two items which are recorded in debit side of Partners’ Capital Accounts when they are prepared in fixed. (1 marks)
Q. 2. Name the agreement between the partners. (1 marks)
Q. 3. Why is the Sacrificing Ratio required ? (1 marks)
Q. 4. Define Goodwill. (1 marks)
Q. 5. What is Reserve Capital ? (1 marks)
Q. 6. Under which Act the Government Companies are registered ? (1 marks)
Q. 7. Under which head the “ Discount on Issue of Debenture” are recorded? (1 marks)
Q. 8. What are the conditions of issuing shares at discount ? (1 marks)
Q. 9. Asha, Nishi and Viku shared profits in 2:2:1 ratio. Their capitals were fixed Rs.1,50,000, Rs.2,00,000 and Rs.50,000 respectively. During the year 2006, the interest on capital was credited to them @9% instead of 10%.Give an adjustment entry to rectify the error. (3 marks)
Q. 10. What do mean by issue of debentures as collateral securities ? How it ia shown in the Balance Sheet ? (3 marks)
Q. 11. Kalyan Ltd. Purchased a machine for Rs.2,00,000 from XY Ltd. Rs.65,000 were paid immediately through cheque and the balance by issuing 6% Debentures of Rs.1,000 each at a discount 10 %. Pass necessary journal entries in the books of Kalyan Ltd. (4 marks)
Q. 12. John Ibrahm, a partner in Modern Tours and Travels withdrew money during the year ending March 31, 2006 from his capital account, for his personal use. Calculate interest in drawings in each of the following alternative situations, if rate of interest is 9 per cent per annum.
Q. 13.
Q. 14. Amit, Babu and Charu set up a partnership firm on April 1, 2006. They contributed Rs. 50,000, Rs. 40,000 and Rs. 30,000, respectively as their capitals and agreed to share profits and losses in the ratio of 3 : 2 : 1. Amit is to be paid a salary of Rs. 1,000 per month and Babu, a Commission of Rs. 5,000.It is also provided that interest to be allowed on capital at 6% p.a. The drawings for the year were Amit Rs. 6,000, Babu Rs. 4,000 and Charu Rs. 2,000. Interest on drawings of Rs. 270 was charged on Amit’s drawings, Rs. 180 on Babu’s drawings and Rs. 90, on Charu’s drawings. The net profit as per Profit and Loss Account for the year ending March 31, 2006 was Rs. 35,660.Prepare the Profit and Loss Appropriation Account to show the distribution of profit among the partners. (4 marks)
Q. 15.
Q. 16.Dinesh, Ramesh and Suresh are partners in a firm sharing profits and losses in the ratio of 3:3:2. They decided to share the profits equally w.e.f. April 1, 2007.
Their Balance Sheet as on March 31, 2007 was as follows :
| Liabilities | Amount Rs. | Assets | Amounts Rs. |
| Sundry Creditors | 1,50,000 | Cash at Bank | 40,000 |
| General Reserve | 80,000 | Bills Receivable | 50,000 |
| Partner’s Loan : | Sundry Debtors | 60,000 | |
| Dinesh 40,000 | Stock | 1,20,000 | |
| Ramesh 30,000 | 70,000 | Fixed Assets | 2,80,000 |
| Partners Capital : | |||
| Dinesh 1,00,000 | |||
| Ramesh 80,000 | |||
| Suresh 70,000 | 2,50,000 | ||
| 5,50,000 | 5,50,000 |
It was also decide that :
Q. 17. Gouda Ltd invited applications for 50,000 , 12% Preference Shares of Rs.50 each at a discount of 10%. The amount was payable as follows:
| Rs.10 | on Application |
| Rs.20 | on Allotment |
Balance on First & Final call Applications for 75,000 shares were received . Applications for 15,000 shares were rejected and remaining applicants were allotted on pro-rata basis. All moneys were duly received except the allotment and the final call on 2,000 shares. The Directors forfeited these shares . Out of these shares , 1,500 shares were re-issued at rs.85 per share as fully paid up . Record the necessary journal entries in the books of the Gouda Ltd. (8 marks)
Q. 18. Niskarsh and Atulesh were partners sharing profits in the ratio of 3:2. Their Balance sheet on 30th June 2006 was :-
| Liabilities | Amount(Rs.) | Assets | Amount(Rs.) |
| Creditors Workmen Compensation Fund General Reserve Capital Accounts Niskarsh – Rs.40,000 Atulesh- Rs.30,000 |
13,000 10,000 70,000 |
Cash Stock Debtors Rs.20,000 Less-Provision Rs. 1,500 Plant Building |
9,000 18,500 |
| 98,000 | 98,000 |
On this date Tanmaya was admitted in the Partnership Firm on the following terms:-
Also see:
=>PAPER 3
=>PAPER 4
=>PAPER 5
CBSE Important Questions
Class XII
2009
Accountancy
Recommendation of Accounting Standard 10 (AS-10) – Issued by The Institute of Chartered Accountants of India
According to AS-10 goodwill should be recorded in the books only when some consideration in money or money’s worth has been paid for it. Thus, in case of admission or retirement/death of a partner or in case of change in profit sharing ratio among partners, goodwill, following the accounting standard should not be raised in the books of the firm because no consideration in money or money worth is paid for it. If any partner brings any premium over and above his capital contribution at the time of his admission, such premium should be distributed to other existing partners.
If goodwill is evaluated at the time of change in the constitution of the firm (by way of admission/retirement/death/change in profit sharing ratio), goodwill should not be brought in books since it is inherent goodwill. If it is raised then it should be immediately written off.
Treatment of goodwill
Goodwill of a firm is the result of the efforts made by the existing partners in the past. Therefore, at the time of admission, the new partner who acquires right to share future profit should compensate the existing partners by making payment to them. Such payment is called premium (goodwill). Goodwill is a way for compensating exiting partners for the sacrifice they make on the admission of a new partner. Form accounting point of view, there may be different situations related to treatment of goodwill which are given below:
Case 1. The new partner brings his share of premium (goodwill) in cash and the same is paid to old partners privately (i.e. outside the business). In this case, no journal entry is to be made in the books of accounts for premium.
Illustration 1. (When goodwill is paid privately) A, B and C are partners in firm sharing profits in the ratio of 3:2:1. On April 1, 2003 they admit D as a new partner for 1/4th share. D paid Rs. 30,000 privately to A, B and C as his share of premium. Record the accounting treatment, if any, in the books of A, B and C for the same.
Solution: Since D has paid goodwill premium to A, B and C privately outside the business, hence no journal entry will be recorded in the books of the firm.
Case 2. When new partner brings goodwill/premium in cash which is retained in the business.
Journal Entries:
Illustration 2. (When brought in cash and retained in business) Lakshmi and Ganesh are partners in a business and sharing profits and losses in the ratio of 3:2 respectively. Their capitals are Rs. 40,0000 and 20,000 respectively. They admit Shanker and give him 1/6 share of future profits on the following terms. That (a) Shanker has to bring Rs. 25,000 as his capital, and (b) Rs. 5,000 as his share of Goodwill. Give Journal entries these transactions.
|
Cash/Bank A/c………………………………….Dr. |
30,000
5,000 |
5,000
3,000 |
|
Premium A/c …………………………………… Dr. |
|
Partners’ Capital Accounts |
|||||||
|
Particulars |
Lakshmi |
Ganesh |
Shanker |
Particulars |
Lakshmi |
Ganesh |
Shanker |
|
To Balance cld |
43,000 |
22,000 |
25,000 |
By Balance b/d |
40,000 3,000 |
20,000 2,000 |
25,000 |
|
43,000 |
22,000 |
25,000 |
43,000 |
22,000 |
25,000 |
||
Illustration 3. Ram and Shyam are partners sharing profits and losses in the ratio of 4:1. Their capitals are Rs. 50,000 and Rs, 30,000. They agreed to admit Mohan into the partnership on April 1, 2003 for 1/3rd share in profit. It was agreed that Ram, Shyam and Mohan would share profits equally in future. Mohan brought Rs. 50,000 as goodwill (premium) for his 1/3rd share in profits and Rs. 70,000 as his capital. Record the necessary Journal entries in the books of the firm.
|
Cash/Bank A/c………………………………….Dr. |
1,20,000
50,000 |
50,000
70,000 |
|
Premium A/c …………………………………… Dr. |
|
Partners’ Capital Accounts |
|||||||
|
Particulars |
Ram |
Shaym |
Mohan |
Particulars |
Ram |
Shayam |
Mohan |
|
To Ram’ Capital A/c |
1,20,000 |
30,000 |
70,000 |
By Balance b/d |
50,000 70,000 |
30,000
|
70,000 |
|
1,20,000 |
30,000 |
70,000 |
43,000 |
30,000 |
25,000 |
||
Working Notes:
Calculation of Sacrificing Ratio:
Sacrificing Ratio = Old Raito – New Ratio
Ram’s Sacrifice = ![]()
Shyam’s Sacrifice (gain) =![]()
Since Shayam is gaining equal
in the profits, therefore, he will also have compensate Ram proportionately.
For
Share Mohan brought Rs. 50,000 as premium. Therefore Shyam compensate Ram by ![]()
Illustration 4. On 1st January, 2003, A and B, sharing profits 2/3 and 1/3 respectively, agree to admit C into partnership on condition that he pays Rs. 30,000 as capital and Rs. 9,000 for 1/6 share of goodwill which he acquires equally from A and B.
Journal Entries
|
2003 Jan. 1 |
Cash/Bank A/c.……………………….Dr. |
39,000
9,000 |
9,000
4,500 |
|
Premium A/c ………………………… Dr. |
Case 3. When goodwill is brought in by the new partner and premium money is withdrawn by the old partners fully or partially
Journal Entries:
Sacrificing Partner’s Capital A/c ………….Dr [Amount withdrawn by Sacrificing partners]
To Cash/Bank A/c
Illustration 5. In the illustration 4.
Solution:
Journal Entries
|
(a) (b) |
A’s Capital A/c.……………………….Dr. |
4,500
2,250 |
9,000
4,500 |
|
A’s Capital A/c.……………………….Dr. |
Case 4. When new partner brings his share of premium/goodwill in kind.
Illustration 6. (Admission of a partner who brings in capital and goodwill in cash and kind) A and B carried in the ratio of 2:1 respectively. They admitted C on 1st April, 2003, for 2/7ths share. The actual value of goodwill, however, on that date was Rs. 21,000. C contributed the following assets towards payment of his capital and goodwill:
| Cash | Rs. 1,000 |
| Sundry debtors | Rs. 5,000 |
| Stock | Rs. 6,000 |
| Goodwill | Rs. 5,000 |
Pass necessary entries in the journal to give effect to the above. Also gives the new profit-sharing ratio of the new partners.
Solution:
Journal Entries
|
2003 |
Cash A/c.………………………. Dr. |
1,000
6,000 |
11,000
4,000
|
|
April 1 |
Premium A/c.……………………….Dr. |
Working Note:
Illustration 7. (Premium brought in kind) X and Y are partners in a firm sharing profits in the ratio of 3:2. On April 1, 2003 they admit Z as a new partner for 3/13 share in the profits. The new ratio will be 5:5:3. Z contributed the following assets towards his capital and his share for goodwill:
| Stock | Rs. 80,000 |
| Debtors | Rs. 1,20,000 |
| Land | Rs. 2,00,000 |
| Plant and Machinery | Rs. 1,20,000 |
On the Admission of Z, the goodwill of the firm was valued at Rs. 10,40,000. Record necessary Journal entries in the books of the firm on Z’s Admission and prepare Z’s Capital account.
Solution:
Journal Entries
|
2003 April 1 |
Stock A/c.……………………….Dr. |
80,000
2,40,000 |
2,80,000
2,24,000 |
|
Premium A/c.……………………….Dr. |
Working Note:
Z’s Capital Accounts
|
Date |
Particulars |
J.F. |
Amount |
Date |
Particulars |
J.F |
Amount |
|
2003 |
To Balance c/d |
2,80,000 |
2003 |
By Assets A/c |
2,80,000 |
||
|
2,8,000 |
2,80,000 |
Case 5. When new partner is unable to bring cash for goodwill partially
Illustration 8. A and B are partners sharing profits in the ratio of 5:3. They admit C into the firm fro 3/10th profit which he takes 2/10th from A and 1/10th from B and brings Rs. 1,500 as premium in cash out of his share of Rs. 3,900. Goodwill account does not appear in the books of A and B. Give Journal entries and the new ratio of A, B and C.
Solution: Calculation of new ratio:
Journal Entries
|
(i) (ii) |
Cash A/c …………………………….Dr. |
1,500
2,400 |
1,500 2,600 |
|
C’s Capital A/c ……………………. Dr. |
Case 6. When the new partner is not able to bring his share of goodwill/premium in cash entirely.
New Partner’s Capital A/c …………..Dr. [For his share of goodwill)
To Sacrificing Partner’s Capital A/c [in sacrificing ratio]
Illustration 9. (The new partner is unable to bring cash for goodwill) A and B who share profits in proportion of 3 and 2 had capitals of Rs. 2,00,000 and Rs. 1,50,000 respectively. They agree to admit C into partnership as from 1st Jan. 2003, on the following terms in return for one third share in future profits:
Solution:
Journal Entries
|
2003 (ii) |
Cash A/c …………………………….Dr. |
2,00,000
50,000 |
2,00,000
30,000 |
|
C’s Capital A/c ……………………. Dr. |
Note: Since the new profit sharing ratio in not given here, A and B will sacrifice their profit in favour of C in their old profit sharing ratio, i.e. 3:2. Therefore, the sacrificing ratio will be 3:2.
Total Goodwill = Rs. 1,50,000
C’s share in profit = ![]()
C’s share of goodwill =![]()
Case 7. (When goodwill account already appeared in the books) Generally, the goodwill, being of intangible nature and is separable from the business, is not shown in the books of a going concern. However, sometimes existing partners of a firm may decide to revalue assets along with goodwill in the event of the reconstitution of the firm. If in any case, goodwill appears in the balance sheet of a before the admission of a new partner it should be closed by passing the following entry:
Old Partner’s Capital A/cs …………….Dr. [Old Profit-sharing ratio]
To Goodwill A/c [Goodwill existing in the Balance Sheet]
Illustration 10. (Goodwill exiting in the books at the time admission). X and Y are partners in affirm sharing profits in the ratio of 4:3. On April, 2003 they admitted Z as a new partner. Z brought Rs. 1,00,000 for his capital and RS. 21,000 for 1/3rd share of goodwill premium. On Z’s admission goodwill appeared in the books of the firm at Rs. 28,000. Record necessary Journal entries on Z’s admission.
Solution :
Journal Entries
|
2003 April 1 April 1 |
X’s Capital A/c ………………………Dr. |
16,000
1,21,000
21,000 |
28,000
21,000
12,000 |
|
Cash A/c …………………………….Dr. |
|||
|
Premium A/c ………………………..Dr. |
Illustration 11. (Incapable to bring premium in cash and Goodwill account existing at the time of admission) A and B are partners sharing profit in the ratio of 3:2. On Jan. 1 2003, they admit C as new partner. The new profit sharing ratio of 4:3:2. C brought Rs. 2,00,000 for his capital but could not bring any share of goodwill. The firm’s goodwill on C’s admission was valued at Rs. 2,70,000. AT the time of C’s admission goodwill existed in the books of the firm at Rs. 1,60,000. Record necessary Journal entries on C’s admission.
Solution:
Journal Entries
|
2003 April 1 April 1 |
A’s Capital A/c ………………………Dr. |
96,000
2,00,000
60,000 |
1,60,000
2,00,000
42,000 |
|
Cash A/c …………………………….Dr. |
|||
|
C’s Capital A/c ……………………..Dr. |
Working Note:
A’s Sacrifice = ![]()
B’ Sacrifice = ![]()
Sacrificing Ratio = 7:3
& C’s share of goodwill= ![]()
A’s Capital Account will be credited by
![]()
B’s Capital account will be credited by
![]()
Case 8. Hidden or Inferred Goodwill: Sometimes amount of goodwill is not given clearly but it is calculated on the basis of an inferred method of profit-sharing ratio or capitalization.
How to calculate Hidden Goodwill:
Step 1. Calculation of total capital of the firm on the basis of new partner’s capital:
Total Capital = ![]()
Step 2. Calculation of actual capital of the firm.
Actual capital = Sum of the capital of all partner including new
partner’s capital
Step 3. Calculation of Goodwill:
Goodwill = Total Capital – Actual Capital
Illustration 12. (Hidden Goodwill). A and B are partners with capitals of Rs. 1,60,000 and Rs. 1,20,000 respectively. They admit C as a partner on Jan. 1, 2003, for 1/4th share in the profits of the firm. C brings Rs. 1,60,000 as his share of capital. Give Journal entries on C’s admission.
Solution:
Journal Entries
|
2003 Jan.1 |
Cash A/c …………………………….Dr. |
1,60,000
50,000 |
1,60,000
25,000 |
|
C’s Capital A/c ……………………. Dr. |
Working Notes:
Also see:
=>PAPER 3
=>PAPER 4
=>PAPER 5
Fundamental Accounting
CBSE Important Questions
Class XII
YEAR: 2009
Q. 1. What is the meaning of Non Profit Organization. How These organizations will work & maintain the Books of Accounts
Q. 2. Is Non Profit organizations are differ from other organizations ? Give reasons.
Q. 3. What is the difference between Receipt & Payment and Cash Account.
Q. 4. Mention two important features of income.
Q. 5. In the absence of a partnership deed, what are the rules & provisions which are automatically applied
Q. 6. Discuss the Meaning of Fixed & Fluctuating Capital. In which circumstances the amount shown in Fixed Capital Account is changed.
Q. 7. Why Profit & Loss Appropriation Account is prepared.
Goodwill
Q. 1. What are the various methods for computing the amount of Goodwill.
Q. 2. Discuss the Concept of Hidden Goodwill.
Q. 3. If the amount of Goodwill is hidden, how will you compute this? Explain with help of imaginary figures.
Q. 4. Explain the Super Normal Profit method for computation of goodwill
Admission, Retirement & Death
Q. 1. If New Partner’s Capital is not given. How can it be worked out ?
Q. 2. Is the Interest paid on partner loan recorded in the Profit and Loss Appropriation Account. Give reason of your answer.
Q. 3. Define Memorandum Revaluation Account. In which circumstances it is prepared.
Q. 4. State the circumstances in which the need of valuation of goodwill arises.
Q. 5. Why is it necessary to revalue the assets and liabilities at the time of admission of a partner?
Q. 6. Is retiring partner liable to firm’s act done before and after his retirement ?
Q. 7. How would you compute the amount of profit of retiring partner ?
Q. 8. what is the percentage of interest paid to the retiring partner if his dues is not paid at the time of his retirement or in lump sum ?
SHARES & DEBENTURES
Q. 1. Define Company.
Q. 2. Define
Q. 3. Can the 1st Allotment of shares be made without receiving the minimum subscription
Q. 4. When the provisions of Table ‘A’ is applied.
Q. 5. According to Table ‘A’
Q. 6. What is meant by Security Premium? In which case the Share issued at premium.
Q. 7. State the Provisions of Sec. 78 of Indian Companies Act regarding Security Premium.
Q. 8. How the amount of security premium is being utilized.
Q. 9. What conditions must a company comply with before the issue of shares at a discount?
Q. 10. Distinguish between
Q. 11. Can Forfeited Shares be reissued at a discount ? if yes, upto what extent.
Debentures & Redemption
Q. 1. Explain the term ‘Debentures’?
Q. 2. What do you mean by Debentures issued as a collateral security by a company? Show its treatment in the Balance Sheet of the Company.
Q. 3. What is meant by :
Q. 4. Is interest on Debenture paid before payment of any dividend to shareholders ? Give reasons.
Q. 5. State the guidelines issued by SEBI for issue of Debentures & Shares.
Q. 6. State the provisions of Sec. 79 of Companies Act. related to premium & issue of Debentures.
Q. 7. What is meant by “Redemption of Debentures”.
Q. 8. what is the accounting treatment given to Debentures Redemption Reserve fund after
Q. 9. What do you meant by :
Also see:
=>PAPER 3
=>PAPER 4
=>PAPER 5
This data will help a student understand where he stands and which Engineering colleges to apply for while seeking admissions into the Engineering stream this year.
Below mentioned details will lead you to Engineering colleges and their cut-off percentage for admission-
This data will help a student understand where he stands and which Engineering colleges to apply for while seeking admissions into the Engineering stream this year.
Below mentioned details will lead you to Engineering colleges and their cut-off percentage for admission-
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Schools of Agra, India
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Schools of Pakistan !
A.P.High School – Sialkot
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Gondal Public School – Gujranwala
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Hira School – Lahore
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IQRA Public School – Sadiq Abad
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JINNAH PUBLIC SCHOOL
JM Public School – Karachi
Joint Forces Cadet College – Multan
kabal swat – mingora
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Karachi High School – Karachi
Khan Children Academy – Karachi
LACAS – LAHORE
Lahore American School
M.E Educational System – Karachi
Malik Express Education Consultants
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Meridian International School
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My Sesame Street School – Quetta
Pakistan International School, Riyadh
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Karachi Grammar School
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St. Patrick’s High School
Pakistan Computers And Century, Florida School Partnership
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Habib Public School
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Bloomfield Toddlers
Music And Guitar [Education - Schools]
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Music And Guitar [Education - Schools]
Pepperdine
Preparatory School Islamabad
Century Florida And Karachi Pakistan Together Forever
Sadiq Public School, Bahawalpur
The Lyceum School
Sadiq Public School
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Karachi Grammar School Network
Techno-Cambridge School
the lyceum school
The Punjab School
National Grammar Society – lahore
New Era Grammer School – lahore
PACC – Hyderabad Center – HYDERABAD
PACC – Karimabad Center – KARACHI
PACC – Lahore Center – LAHORE
PACC – Peshawar Center c/o St. John’s School – PESHAWAR
PACC – Quetta Center – QUETTA
Pak-Turk Int’l Schools & Colleges – Islamabad
Pakistan American Cultural Center (PACC) – KARACHI
PAKISTAN DETECTIVE TRAINING INSTITUTE – KARACHI
PAKISTAN PUBLIC FOUNDATION SCHOOL – Gujranwala,
Pakistan Radiant Model School
Pearl Valley Public School – Rawalakot
Peshawar Model School – Peshawar
Peshawar Model Schools & Degree College
Peshawar Public School – Peshawar
Sadiq Public School – Bahawalpur
Sahiwal Public School – Sahiwal
Saint micheal convent school – karachi
Sharif Educational Complex
Shaukat Model High School – Gujrat
Springfield School – Rawalpindi
Springhill School/College – MUL:TAN
St. Francis Grammar School – Quetta
Techno-Cambridge School – Karachi
The Elegance School Of Comuter Sciences – Quetta
The International School – Karachi
The Islamic Grammar School – Islamabad
The Kids School System – Chakwal
The Lyceum School – Karachi
The Metropolitan Academy – karachi
THE PIONEER SCHOOL SYSTEM – Multan
The Sky Bird internationalSchool – Daska
Urdu Public School – Burewala
Westminster College – Lahore
WORLD LEARNING GRAMMAR SCHOOL – karachi
Foundation Public School
Habib Public School
Iqra Excel Academy
Karachi High School[official]
Karachi Grammar School
Metropolis Academy, Karachi
KN Academy, Karachi
Convent of Jesus and Mary, Karachi
Froebel’s International School, Islamabad [official]
Sir Syed Govt. Girls College, Karachi
PECHS Govt. Girls College, Karachi
DHA College for Women, Karachi
Islamia College, Karachi
DHA College for Men, Karachi
Adamjee Govt. Science College for Men, Karachi
St. Joseph’s College, Karachi
City College, Karachi
DJ Sindh Govt Science College, Karachi [official]
Raana Liaquat Ali Khan Govt. College of Home Economics, Karachi
Govt National College, Karachi
PAF Cadet College, Sargodha
Cadet College, Petaro [official]
Aitchison College, Lahore[official]
Askari College, Lahore[official]
Govt. Post Graduate Islamia College of Commerce, Lahore [official]
Formanite Christian College, Lahore
Islamia College, Lahore
American International College, Lahore
Garrison College, Lahore
Government F.C College, Lahore
Hailey College of Commerce, Lahore [official]
Quaid-e-Azam College of Information Technology, Lahore [official]
Military College, Sharah-E-Alamgir
Jinnah College of Commerce, Sialkot
Multan Law College, Multan
Punjab College of Commerce, Islamabad
Hunerkada, Islamabad
Lawrence College, Murree
Women Medical College, Abbottabad [official]
Abu Bakr Islamic University, Karachi
ALAM Institute of Computer Science, Karachi
Asia Pacific Institute of Information Technology, Karachi[official]
Beaconhouse Informatics, Karachi [official]
Computer Based Training Center, Karachi
Genetic Computer School [official]
Karachi Institute of Information Technology, Gulshan-e-Maymar, Karachi[official]
National Textile College and Management Institute, Karachi
Noor College of Professional Education, Karachi
Orasoft, Karachi
Preston University, Karachi[official]
Planwel Institute of Science and Technology, Karachi[official]
South City Institute Of Management & Technology, Karachi
Sir Adamjee Institute of Technology, Karachi [official]
College of Digital Sciences, Karachi [official]
Circle of Information Technology, Karachi [official]
Aptech Computer Education [official]
Institute of Banking, Finance and Management [official]
Pakistan School of Fashion Design, Lahore
Ali Institute of Education, Lahore
Superior College of Information Technology and Management Sciences, Lahore [official]
NFC Institute of Engineering & Technological Training, Multan
Softnet Institute of Computer Science, Faisalabad [official]
Quaid-i-Azam Institute, Islamabad
Air University, Islamabad [official]
National Institute of Information Technology, Islamabad
Gandhara University, Peshawar [official]
PHYSICAL EDUCATION
(Sample Question Paper, Set–I )
Code No.048
M.M. 70 Class XII Time 3 Hrs
“Solved Question Paper”
All questions are compulsory.
Question paper carries two parts namely Part A & B.
Part A
Q.1. How an individual is benefited with fitness and wellness. Explain the principles of fitness.
2+2+6
Ans.
It is known that fitness and wellness makes an individual physically fit, mentally stable and helps becoming a good citizen. Fitness helps individual achieve satisfactory level of strength, endurance and flexibility. It further improves the confidence and energy level. One feels more energetic and fresh for the whole day. It also leads to sound sleep followed by more relaxed body which leading to mental satisfaction and social stability. Body becomes more resistant to general ailments. Fitness improves efficiency of heart and lungs by improving cardio-respiratory fitness. It helps in maintaining normal blood pressure of the body. In nutshell, we can say – fitness and wellness helps to achieve the aim of physical education i.e. – “All round development of personality of the individual.”
Principles of fitness:-
Q.2. Circuit training consists of exercises performed with or without apparatus. Draw a diagram of circuit training along with stations. What are the main characteristics of circuit training?
5+5
Ans.
“Circuit – Training “
Characteristics of circuit – training:-
1. Do the correct movements. Wrong and incorrect movements may be harmful.
2. Follow the principle – “Simple to complex.” i.e. – First do the simple exercise and move towards the complex one.
3. Do the exercise with your 80-100% efficiency.
4. Number of repetitions may vary according to need and efficiency.
5. The aim should be development of strength endurance and flexibility.
6. Do the exercise in a manner so that all body parts can be exercised.
7. Increase the intensity and volume of exercises gradually.
8. Don’t repeat the same circuit, change exercise at the stations as per requirement of your game.
9. To make the sessions interesting do it in small group of players.
10. Avoid injury oriented equipments and exercises.
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Q.3. Specify the role of sociology in sports. How physical education programme leads to leadership and value education?
2+4+4
Ans.
Role of Sociology in Sports:-
Sociology is derived out of Latin word “societus” meaning society and Greek word “logus” meaning study of science. It means sociology is the science of society.
Definition of Sociology: – Sociology is the study of relationship of men with his environment.
Definition of Sports-Sociology:- Sports Sociology is the study of origin, development, organization and role of sports in human society.
Role of Sociology in Sports:
As Aristotle said “Man is a social animal.” A child born, live in the family and home, go to the school, learn to adjust and develop himself socially. Sports activities are mostly group activities offering many opportunities for socialization and development of social qualities in individuals, the child plays with his peers, get acquainted with the behaviour of other children. He learns language and various modes of movements like running, jumping, chasing, shouting, struggling etc. Exchange of toys and words, feeling of giving and receiving. In this way group play leads to socialization. Through sociology athletes learns and develop qualities of co-operation and healthy competition.
Sociology leads to character development also. Through sociology individual learns independence, confidence, solving problems with peers. He also develops the qualities of friendship, popularity, mutual understanding and leadership. In competitions the athletes learns to face odds, to be couraged, to be obedient, to be self confident etc. One realizes through sociology that both competition and co-operation are important for all round development of an individual. It helps physical education teachers to develop traits of social behaviour among players. It helps in development of moral character of athletes.
Leadership and value Education
It is true that Physical Education programmes leads to leadership and value education, while playing every player try to prove his identity, whether it is an individual sport or team event. Every player tries to show excellence to prove – The Best. Best means the Leader. Every player wants to perform so as to become leader of the team and in individual sport the player wants to win – to prove supremacy. Or we can say winner is the leader. There are some other activities like NCC, Scouts and Guides, Camping etc. that helps individual to learn new thing to survive and to spend the life with intelligence.
Through Physical Education and sports the individual become not only physically fit and mentally sound but also he develops essential values for life like – strong moral character, co-operation, forgiveness, self-respect, support, care belongingness, respect for seniors and teachers etc. In present scenario it is observed that the students lack in values but with participation in games and sports they are likely to develop these values that help them become a good person and a responsible citizen.
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OR
Q3. “Games and sports as cultural heritage” Justify.
10
Ans.
“Games and sports as Cultural Heritage”
Culture consists of the behaviour that individuals develop as a result of living in a particular group. It is a way of life and a product of our social in heritance. Our culture consists of our ways of living, eating habits, thoughts, customs, traditions, morals, art, literature, religion, games and sports and many other aspects of life. Our modern culture is not a product of sudden change or development, but has been evolved over centuries of the past. It is therefore a sort of reflection of our past. Therefore, games and sports of modern times are also indicators of the primitive times. Such activities have been passed on to us by our ancestors and are therefore our cultural heritage.
History of physical activities of man is as old as civilization itself. Most of the activities of primitive men were of physical nature and were aimed to secure means of existence. Activities included running, jumping, fighting, fishing and wrestling etc.
Such activities were essential for fighting enemies and procuring food. However, with the passage of time and formation of groups and institutions, some games and dances were added for the purpose of enjoyment and recreation. Games and sports activities of modern times are modified forms of the past activities of our ancestors and have been passed on to us as part of our cultural heritage. Some of the items of modern sports competitions, such as boxing etc. originated in the past.
Our modern culture is a mixture of many cultures of the ancient world. Many countries of the world have contributed in its evolution through their thoughts and practices. In this respect, contributions of early Egyptians, Greeks, and countries of the west cannot be forgotten. Most of the games and activities of today are the outcome of the contributions of these countries.
Gymnastic activities of modern times are the contribution of Germans. Germany gave us heavy gymnastics apparatus like horizontal bar, vaulting horse and parallel bars etc.. The British are considered to be the originators of ball games. They introduced games of football, hockey and cricket. The British helped in spreading these games around the world.
America introduced games of volleyball, basketball and baseball. There emphasis on physical fitness is worth admiring.
There are references of activities like archery, wrestling and games like “Shatranj” in Indian history from the times of Mahabharata. There are also references of games like “Kabaddi” and “Kho-Kho” having been played in the past. All such activities of the past are part of our physical activities today.
Thus, we can say that games, sports and other physical activities of modern times are not a creation of modern thought and practice, but are a legacy of our ancient culture. We have simply modified these games and activities to refine them and suit our convenience. In fact the cultural heritage of the past show us the methods of surviving in this changing world.
Q.4. Describe the following:
(i) Sports environment
(ii) Essential elements of sports environment
(iii) Role of individual in improving sports environment
(iv) Prevention of sports related accidents
(v) Physical education as a medium to improve sports environment
2×5
Ans.
(i) Sports Environment:- Sports environment means availability of proper infrastructure, equipments and conducive ambience for sports. For example if a player is provided with proper ground, equipments, trainer/ Coach and experienced or senior players to practice or complete with he would learn and perform better and will give his best in sports.
(ii) Essential elements of sports environment:- In a school essential element of sports environment can be as follows:-
(a) Ground for outdoor sports.
(b) Indoor Hall.
(c) Swimming Pool.
(d) Necessary safe Equipments.
(e) Qualified Physical Education teachers and specialized coaches.
(f) Inter School Competitions.
(iii) Role of individual in improving sports environment:-
The individual can be a player, the captain of the team or sports captain of the school. They can motivate other students to play and participate in the games and sports by telling them the benefits of sports. Because motivation by peer group can be real source of energy for improving sports environment.
(iv) Prevention of Sports related accidents:-
In this the Physical Education Teachers and Trainers/ Coaches play very important role. They shall see that there is no obstacle in the ground. The ground is neat, clean and leveled. The equipment must be safe. The training should be done in organized manner. Extra attention should be given to injury oriented sports like Cricket, Hockey, Football, Archery, Javelin Throw, Discus Throw, Shot-put etc. The most important is not to leave students unattended. The Physical Education Teacher should be there to provide help at the time of injury or accident that may happen during the game.
(v) Physical Education as a medium to improve sports environment:-
Physical Education is one of the important ways to improve sports environment. The Physical Education professional can play the main and important role improving sports environment. They should provide theoretical and practical knowledge of Physical Education and Sports so that children learn more and interest for sports and games be created. This will increase participation and will help in improving sports environment in the school.
Q.5. While describing the terms yoga and asanas, explain the role of yoga for improving performance in competitive sports.
3+3+4
Ans.
Yoga- Yoga means “union of soul with the God.” The word ‘Yog’ is derived from Sanskrit word “Yuj”, which means to join or union or to bind. In other words “union of soul with God”. The correct meaning of yoga is to perform a task with excellence is called Yoga.
Asana- Asana is the third step of Yoga. In Astanga Yoga, after achieving Yama and Viyayama, the Yogi starts asana or Yogic postures. Asanas are very helpful in maintaining good health. We can divide asana (poses) in following parts.
(a). Developing Postures.
(b). Meditative Postures.
(c). Relaxtative Postures.
Role of Yoga for improving performance in competitive sports-
1. Flexibility
2. Strength
3. Endurance
4. Balance and rhythm
5. Meditation
6. Relaxation
Asana- Asana means holding the body in a particular posture to bring stability to the body and poise to mind. The practice of asana bring firmness to the body and vitality to the body and the mind.
Role of yoga for improving performance in competitive sports:-
By doing yoga regularly along with other fitness methods, it is very helpful in developing certain aspects of fitness that can improve performance in competitive sports.
1. Improvement in flexibility – Regular practice of yoga helps in improving joint range of motion that improves overall flexibility. Flexibility is a motor component without which a player is not complete for desired standards.
2. Strength and Endurance:- Regular practice of yoga helps in improving general strength and endurance. Asanas provide strength to certain muscles and breathing processes like Pranayama helps in improving breathing capacity and lungs become more efficient resulting in improved performance.
3. Balance and Rhythm - Regular practice of asanas helps in improving balance and rhythm of the body.
4. Meditation:- Meditation helps in improving concentration of the players towards their goal. The player become psychologically strong by meditating for high achievement.
5. Relaxation:- After each training session and practice, a player need to relax. Yoga and asanas are the best way to relax.
6. At the time of injury and in off Season:- At the time when a player is injured, he can maintain his fitness through certain asana. During off season, a player can maintain his fitness and strengthen his muscles through yoga without getting stressed.
PART B
Q.1. What do you understand by first aid of sports injuries? Explain sprain, strain, abrasion and fracture.
2×5
Ans.
First aid of sports – injuries:-
On the spot help / assistance / treatment provided to the injured player in the ground / arena at the place of injury is called first aid of sport injury.
Normally, except in the case of fracture, the initial treatment for an injury for 24-48 hours is through PRICES (Prevention, Rest, Ice, Compression, Elevation and Support).
Sprain - Injury to ligament is called sprain.
Strain – Injury to muscles and tendons is called strain.
Classification of sprain and strain
1. Ist Degree – Fibour destruction is nil.
2. IInd Degree – Fibour destruction is moderate.
3. IIIrd Degree – Total destruction of fibour.
Symptoms of strain and sprain
1. Pain 2. Swelling 3. Loss of movement
In acute injury – usually pain is more.
In chronic injury – Pain is less, swelling is more.
Treatment
For Ist and IInd Degree
1. PRICE – Prevention, Rest, Ice, Compression, Elevation, Support
2. Physiotherapy.
For IIIrd Degree – Surgery
For muscles – Catgut surgery.
For ligaments – Silk or metallic wire is used for surgery.
Abrasion – Abrasion is a superficial injury of skin due to rubbing or scraping.
Causes – The main reason of abrasion is falling on hard or rough surface.
Abrasion may be because of constant irritation of skin by ill fitted shoes, rough fabric, seams in clothing or other parts of sports equipment such as helmets and pads.
Fractures – Fractures is defined as discontinuity in bone.
Type
1. Simple fracture.
2. Compound fracture.
3. Communicate fracture.
Fractures may be :-
1. Transverse fracture.
2. Oblique fracture.
3. Spiral fracture.
4. Compressor fracture.
Principle of treatment in plaster:-
1. To reduce Odessa.
2. To relieve pain.
3. Maintenance of circulation.
4. To teach the patient to use special appliances
Q.2. Write the following about the game/sport of your choice (any five):
(i) List of fundamental skills
(ii) Two specific warming up exercises
(iii) Two terminologies of the game/sport
(iv) Name of two sports awards conferred by Govt. of India in the game
(v) Two important tournaments and venues for last two years
(vi) Name of two personalities with brief out line of their achievements
(vii) Latest changes in the rules of game/sport
2×5
Ans.
(i) List of fundamental skills
(a) The grip
(b) Stance
(c) Drop
(d) Lob
(e) Smash
(f) Drive
(g) Clear
(ii) Two specific warming up exercises
(a) Shuttle – run
(b) Footwork / Shadow – practice
(iii) Two terminologies of the game/sport
(a) Rally
(b) Deuce
(iv) Name of two sports awards conferred by Govt. of India in the game
(a) Arjuna Award
(b) Padma Shri
(v) Two important tournaments and venues for last two years
(a) All England Championship
(b) Thomas and Uber Cup
(vi) Name of two personalities with brief out line of their achievements
(a) Prakash Padukone (National and all England Champion)
(b) P Gopichand (National and All England Champion)
(vii) Latest changes in the rules of game/sport
(a) Earlier the game was played with 15 – points game. Now the game is of 21- points.
Earlier if server did the fault the serve was changed. Now every fault is scored.