CBSE Datesheet for 2009 Board Exams has been released by CBSE

CBSE Datesheet for 2009 Board Exams has been

released by CBSE !

Download Datesheets from below ~



CBSE Important Questions Class XII Computer Science C++

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

};

  1. Complete the definition of the function 1.
  2. Name the specific feature of the OOPs shown in the above example.

(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 :


Marks :

Percentage :

Also create main() function which will invoke all the public member functions.

(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();

};

  1. Name the type of Inheritance depicted in the above example.
  2. Name the member functions accessible through the object of class Payment.
  3. From the following, Identify the member function(s) that can be called directly from the object of class Daily_wager class

    show()

    getd()

    get()
  4. Name the base & derived class of Daily_wager class.

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

  1. To display the frequency of employees department wise.
  2. To list the names of those employees only whose name starts with ‘H’
  3. To add a new column in salary table . the column name is total_sal.
  4. To store the corresponding values in the total_sal column.
  5. Select name from employee where eid=(select eid from salary where basic= (select max(basic) from salary));
  6. select max(basic) from salary where bonus >40;
  7. Select count(*) from employee group by sex;
  8. select Distinct deptid from Employee;

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 :

  1. SMS
  2. FTP

(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.

  1. Suggest a most suitable cable layout & topology of the connection between the wings.
  2. The company wants internet accessibility in all the wings. Suggest an economic technology .
  3. Suggest the placement of the following devices with justification if the company wants minimized network traffic

    a)Repeater

    b)Hub

    c)Switch

    d)Bridge
  4. The company is planning to link its head office situated in India with the offices at Reliance. Suggest a way to connect it; the company does not want to compromise with the speed of connectivity. Justify your answer.

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CBSE Important Questions Class XII 2009 Accountancy


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.

  1. If he withdrew Rs. 3,000 per month at the beginning of the month.
  2. If an amount of Rs. 3,000 per month was withdrawn by him at the end of each month
  3. If the amounts withdrawn were : Rs. 12,000 on June 01, 2005, Rs. 8,000; on August 31, 2005, Rs. 3,000; on September 30, 2005, Rs. 7,000, on November 30, 2003, and Rs. 6,000 on January 31, 2006 (4 marks)

Q. 13.

  1. Distinguish between gaining ratio and sacrificing ratio
  2. Muni and Manju were partners who shared profits in the ratio of 4 : 1 and having their capitals Muni Rs.20000 and Manju Rs.30000.They admitted Sarita for 1/5th of profits.sarita brings Rs.12000 for her share of capital. Pass journal entries for goodwill. (2 + 2 marks)

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.

  1. X Ltd forfeited 50 Equity Shares of Rs.10 each issued at 10% discount for non-payment of Rs.3 per share for calls. These shares were reissued at Rs.7 per share. Pass journal entries.
  2. What do you mean by Minimum Subscription ? (2 + 2 marks)

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 :

  1. The fixed assets should be valued at Rs. 3,31,000.
  2. A provisions of 5% on sundry debtors be made doubtful debts.
  3. The goodwill of the firm at this date be valued at 412 years purchase of the average net profits of last, five years which were Rs. 14,000; Rs. 17,000;Rs. 20,000; Rs. 22,000 and Rs. 27,000 respectively.
  4. The value of stock be reduced to Rs. 1,12,000.
  5. Goodwill was not to appear in the books. Pass the necessary journal entries and prepare the revised Balance sheet of the firm. (6 marks)

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
5,000

70,000

Cash
Stock
Debtors Rs.20,000
Less-Provision Rs. 1,500 Plant
Building

9,000
15,000

18,500
25,500
30,000

98,000 98,000

On this date Tanmaya was admitted in the Partnership Firm on the following terms:-

  1. Tanmaya would bring cash for his capital equal to 1/5th of the share and brought Rs.10,000 as his share of goodwill.
  2. The liabilities against Workmen Compensation Fund would be determined Rs.3,000
  3. The value of building increased by Rs.15,000 and Plant revalued at Rs.20,000
  4. Provision for bad debt is to be maintained at 10% on debtors.Prepare Revaluation A/C, Partners’ Capital A/c and Balance Sheet of the new firm after the admission of Tanmaya. (8 marks)

Also see:

Accountancy


=>PAPER 1


=>PAPER 2

=>PAPER 3

=>PAPER 4

=>PAPER 5

CBSE Important Questions Class XII 2009 Accountancy



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:

  1. Cash/Bank A/c ………………Dr. (Goodwill + Capital amount)
    To Premium/Goodwill A/c (Goodwill Amount)
    To New partner’s capital A/c (Capital amount)
    (Being cash brought by new partners as his share of goodwill and capital)
  2. Premium A/c ……………….Dr.
    To Sacrificing Partner’s Capital/Current A/c
    (Being Premium for goodwill is shared by existing partners in their sacrificing ratio)
    Alternatively, entry nos. (i) and (ii) may be combined as under:
    Cash/Bank A/c ……………..Dr.
    To Sacrificing Partners’ Capital/Current A/c


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.
To Premium A/c (Goodwill)
To Shanker’s Capital A/c
(Being the amount brought in cash by Shanker as his capital and share of goodwill)

30,000

5,000

5,000
25,000

3,000
2,000

Premium A/c …………………………………… Dr.
To Lakshmi’s Capital A/c
To Ganesh’s Capital A/c
(Being goodwill premium brought by Shanker transferred to the capital accounts of Lakshmi and Ganesh in their sacrificing ratio)

Partners’ Capital Accounts

Particulars

Lakshmi

Ganesh

Shanker

Particulars

Lakshmi

Ganesh

Shanker

To Balance cld

43,000

22,000

25,000

By Balance b/d
By Bank A/c
By Premium A/c

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.
To Premium A/c (Goodwill)
To Mohan’s Capital A/c
(Being the amount brought in cash by Mohan as his share of goodwill)

1,20,000

50,000
20,000

50,000
70,000

70,000

Premium A/c …………………………………… Dr.
Shyam’s Capital A/c …………………………… Dr.
To Ram’s Capital A/c
(Being goodwill premium brought by Mohan transferred to the capital accounts of Ram and Shaym in their sacrificing ratio)

Partners’ Capital Accounts

Particulars

Ram

Shaym

Mohan

Particulars

Ram

Shayam

Mohan

To Ram’ Capital A/c
To Balance c/d

1,20,000

30,000

70,000

By Balance b/d
By Bank A/c
By Premium A/c

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

Jan. 1

Cash/Bank A/c.……………………….Dr.
To Premium A/c (Goodwill)
To C’s Capital A/c
(Being the amount brought in cash by C as his capital and share of goodwill

39,000

9,000

9,000
30,000

4,500
4,500

Premium A/c ………………………… Dr.
To A’s Capital A/c
To B’s Capital A/c
(Being goodwill premium brought by C transferred to the capital accounts of A and B in their sacrificing ratio)

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.

  1. If the full amount of goodwill withdrawn by the old partners.
  2. If half of the amount is withdrawn by the old partners

Solution:

Journal Entries

(a)

(b)

A’s Capital A/c.……………………….Dr.
B’s Capital A/c………………………..Dr.
To Cash A/c
(Being the full amount of goodwill withdrawal by the old partners)

4,500
4,500

2,250
2,250

9,000

4,500

A’s Capital A/c.……………………….Dr.
B’s Capital A/c………………………..Dr.
To Cash A/c
(Being the half amount of goodwill withdrawal by the old partners)

Case 4. When new partner brings his share of premium/goodwill in kind.

  1. Assets A/c …………………….Dr. (Individually)
    To New Partner’s Capital A/c
    To Premium (Goodwill) A/c
    (Being assets contributed by new partner on his admission as his capital and his share of goodwill premium)
  2. Premium A/c ………………….Dr.
    To Sacrificing Partners’ Capital A/cs
    (Being Premium for goodwill is shared by existing partners in their sacrificing ratio)

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
April 1

Cash A/c.………………………. Dr.
Sundry Debtors A/c ..………….. Dr.
Stock A/c ……………………….Dr.
Goodwill A/c ………………… Dr.
To C’s Capital A/c
To Premium A/c
(Being assets contributed by C on his admission as his capital and his share of goodwill premium)

1,000
5,000
6,000
5,000

6,000

11,000
6,000

4,000
2,000

April 1

Premium A/c.……………………….Dr.
To A’s Capital A/c
To B’s Capital A/c
(Being Premium for goodwill is shared by existing partners in their sacrificing ratio)

Working Note:

  1. Calculation of New Profit-Sharing Ratio:
    A’s Share =2/3 of 5/7 = 10/21
    B’s Share =1/3 of 5/7 =5/21
    C’s Share 2/7 of 3/3 = 6/21
    New Ratio 10:5:6
  2. C’s share in goodwill = Rs. 21,000 2/7=Rs. 6,000
  3. Calculation of sacrificing ratio:
    A’s Sacrificing = 2/3 – 10/21 = 12/23
    B’s Sacrificing = 1/3 – 5/21 =6/23
    Thus, Sacrificing Ratio between A & B = 2:1

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

April 1

Stock A/c.……………………….Dr.
Debtors A/c ..………….. ……… Dr.
Land A/c ………………………..Dr.
Plant and Machinery A/c ……….Dr.
To Z’s Capital A/c
To Premium A/c
(Being assets contributed by Z on his admission as his capital and his share of goodwill premium)

80,000
1,20,000
2,00,000
1,20,000

2,40,000

2,80,000
2,40,000

2,24,000
16,000

Premium A/c.……………………….Dr.
To X’s Capital A/c
To Y’s Capital A/c
(Being Premium for goodwill is shared by existing partners in their sacrificing ratio)

Working Note:

  1. Z’s share of goodwill =
  2. Calculation of sacrificing Ratio of X and Y
    Sacrifice = old Share- New Share
    X’s Sacrifice =
    Y’s Sacrifice =
    Sacrificing Ratio of X and Y is 14:1 or
  3. Amount to be credited towards premium to X’s capital account will be

    Amount to be credited to Y’s Capital account will be

Z’s Capital Accounts

Date

Particulars

J.F.

Amount
(Rs.)

Date

Particulars

J.F

Amount
(Rs.)

2003
April 1

To Balance c/d

2,80,000

2003
April 1

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

  1. Cash A/c ………………………Dr. [Amount brought by the new partner in cash
    as goodwill out of his share of goodwill]
    To Premium A/c
  2. Premium A/c…………………..Dr. [Amount brought by the new partner in cash
    as goodwill out of his share of goodwill]
    New Partner’s Capital A/c ……Dr. [Portion of the premium unable to bring by
    the new partner in cash]
    To Sacrificing Partner’s Capital A/c [Total share of goodwill of the new
    Partner in sacrificing ratio]

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:


  1. New Profit Sharing Ratio of A, B & C = 17:11:12

Journal Entries

(i)

(ii)

Cash A/c …………………………….Dr.
To Premium A/c
(Amount brought by C in cash as goodwill out of his share of goodwill)

1,500

2,400
1,500

1,500

2,600
1,300

C’s Capital A/c ……………………. Dr.
Premium A/c ………………………..Dr.
To A’s Capital Account A/c
To B’s Capital Account A/c
(Being the amount of goodwill credited to the sacrificing ratio i.e. 2:1.

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:

  1. That C should bring in Rs. 2,00,000 as capital.
  2. That as C is unable to bring his share of goodwill in cash, the goodwill of the firm be valued at Rs. 1,50,000. Record necessary Journal entries in the books of the firm.

Solution:

Journal Entries

2003
Jan. 1

(ii)

Cash A/c …………………………….Dr.
To C’s Capital A/c
(Being amount of capital bought in by C in the firm)

2,00,000

50,000

2,00,000

30,000
20,000

C’s Capital A/c ……………………. Dr.
To A’s Capital Account A/c
To B’s Capital Account A/c
(Being Capital Account of A and B credited in the sacrificing ratio for C’s share of goodwill on his admission)

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

April 1

April 1

X’s Capital A/c ………………………Dr.
Y’s Capital A/c ………………………Dr.
To Goodwill A/c
(Being goodwill Written-off prior to Z’s admission)

16,000
12,000

1,21,000

21,000

28,000

21,000
1,00,000

12,000
9,000

Cash A/c …………………………….Dr.
To Premium A/c
To Z’s Capital A/c
(Being Z brought cash for his capital and his share of goodwill)

Premium A/c ………………………..Dr.
To X’s Capital Account A/c
To Y’s Capital Account A/c
(Being the amount of goodwill credited to the capital account of X and Y in their sacrificing ratio .i.e. 4:3.)

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
Jan 1

April 1

April 1

A’s Capital A/c ………………………Dr.
B’s Capital A/c ………………………Dr.
To Goodwill A/c
(Being goodwill Written-off prior to C’s admission)

96,000
64,000

2,00,000

60,000

1,60,000

2,00,000

42,000
18,000

Cash A/c …………………………….Dr.
To C’s Capital A/c
(Being Z brought cash for his capital and his share of goodwill)

C’s Capital A/c ……………………..Dr.
To A’s Capital Account A/c
To B’s Capital Account A/c
(Being the amount of goodwill credited to the capital account of X and Y in their sacrificing ratio .i.e. 7:3.)

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

Jan.1

Cash A/c …………………………….Dr.
To C’s Capital A/c
(Being amount of capital bought in by C in the firm)

1,60,000

50,000

1,60,000

25,000
25,000

C’s Capital A/c ……………………. Dr.
To A’s Capital Account A/c
To B’s Capital Account A/c
(Being Capital Account of A and B credited in the sacrificing ratio for C’s share of goodwill on his admission)

Working Notes:

  1. In the absence of any agreement profits and divided equally.
  2. Calculation of Hidden Goodwill
    C’s Capital = Rs. 1,60,000
    C’s Share = ¼
    (i) Total Capital of new Firm = Rs. 1,60,000 4
    = Rs. 6,40,000
    (ii) A, B and C’s Capital = Rs. 1,60,000+Rs. 1,20,000_Rs. 1,60,000
    = Rs. 4,40,000
    Goodwill of the firm. = 6,40,000-4,40,000 = 1,00,000.

Also see:

Accountancy


=>PAPER 1


=>PAPER 2

=>PAPER 3

=>PAPER 4

=>PAPER 5

CBSE Important Questions Class XII 2009 Accountancy

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

  1. Equity shares
  2. Preference shares
  3. Cumulative & Non cumulative Preference shares
  4. Convertible Shares
  5. Authorized Share Capital
  6. Issued Share Capital
  7. Subscribed Share Capital
  8. Uncalled Capital

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’

  1. What is the minimum time interval between two calls
  2. What is the maximum amount of Calls.

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

  1. Capital Reserve and Reserved Capital
  2. Over Subscription and Under Subscription
  3. Calls-in-advance and Calls-in-arears

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 :

  1. Registered and Bearer Debentures
  2. Redeemable and Irredeemable Debentures
  3. Convertible and Non Convertible Debentures
  4. Mortgage Debentures and Debentures having floating charges

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

  1. all the debentures are redeemed
  2. a certain portion of debentures is only redeemed

Q. 9. What do you meant by :

  1. Redemption of Debenture out of Capital
  2. Redemption of Debenture out of profit
  3. Redemption of Debenture in lump sum at the end of the stipulated period
  4. Redemption of Debenture by drawing a lot.

Also see:

Accountancy


=>PAPER 1


=>PAPER 2

=>PAPER 3

=>PAPER 4

=>PAPER 5

Engineering College Admissions ~


Engineering College Admissions

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.

Engineering Colleges Admissions Details

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.

Engineering Colleges List

Below mentioned details will lead you to Engineering colleges and their cut-off percentage for admission-

  • Bharati Vidyapeeth’s College of Engineering (Est: 1983)

    Katraj-Dhankawadi Campus, Pune-Satara Road, Pune-411043
    Tel: 020-24360572
    Website: www.engg.bharatividyapeeth.edu
    Seats: 40
    Cut-off: Entrnce Exam.

  • Birla Institute of Technology (Est: 1955)

    BIT Mesra, Ranchi-835215 More Details…
    Tel: 0651-2275896
    Website: www.bitmesra.ac.in
    E-mail: bbpant@bitmesra.ac.in
    Seats: 495
    Cut-off: Entrance Test


  • College of Engineering, Guindy, Anna University

    (Est: 1859)
    Guindy, Chennai-600025
    Tel: 044-22203200
    Website: www.annauniv.edu/ceg
    E-mail: ceg@annauniversity.com
    Seats: 799
    Cut-off: Entrance Test

  • Delhi College of Engineering (Est: 1940)

    Bawana Road, Delhi-110042
    Tel: 011-27871018
    Website: www.dce.edu
    E-mail: dce@dce.edu
    Seats: 570
    Cut-off: Entrance Test

  • Dr. B.R. Ambedkar National Institute of Technology

    (Est: 2002)
    G.T. Road Bypass, Jalandhar-144011
    Tel: 0181-2690301
    Website:www.nitj.ac.in
    Seats: 430
    Cut-off: Entrance Test

  • Guru Nanak Dev Engineering College (Est: 1953)

    Gill Road, Near VPO Gill, Ludhiana-141006
    Tel: 0161-2490339
    Website: www.gndec.ac.in
    Seats:420
    Cut-off: Common Entrance Exam.

  • Indian Institute of Technology, Chennai (Est: 1951)

    Guindy, Chennai-600036
    Tel: 044-22578034
    Website: www.iitm.ac.in
    E-mail:dracad@iitm.ac.in
    Seats: 497
    Cut-off: Joint Entrance Exam

  • Indian Institute of Technology, Delhi (Est: 1959)

    Hauz Khas, Delhi-110016
    Tel: 011-26581988
    Website: www.iitd.ernet.in
    E-mail: webmaster@admin.iitd.ac.in
    Seats: 510
    Cut-off: Joint Entrance Exam

  • Indian Institute of Technology, Guwahati (Est: 1994)
    Guwahati-781039
    Tel: 0361-2690790
    Website: www.iitg.ernet.in
    E-mail: ads@iitg.ernet.in
    Seats: 302
    Cut-off: Joint Entrance Exam.
  • Indian Institute of Technology, Kanpur (Est: 1959)
    Kanpur-208016
    Tel: 0512-2597178
    Website: www.iitk.ac.in
    E-mail: scs@iitk.ac.in
    Seats:489
    Cut-off: Joint Entrance Exam.
  • Indian Institute of Technology, Mumbai (Est: 1958)
    Mumbai-400076
    Tel: 022-25767025
    Website: www.iitb.ac.in
    E-mail: pro@iith.ac.in
    Seats: 1,000
    Cut-off: Joint Entrance Exam.
  • Indian Institute of Technology, Roorkee (Est: 1847)
    Roorkee-247667
    Tel: 01332-285090
    Website: www.iitr.ac.in
    E-mail: spgfee@iitr.ernet.in
    Seats: 494
    Cut-off: Joint Entrance Exam.
  • Institute of Technology, Banaras Hindu University (Est: 1919)
    Varanasi-221005
    Tel: 0542-2368427
    Website: www.itbhu.ac.in
    E-mail:director_it@bhu.ac.in
    Seats:643
    Cut-off: Joint Entrance Exam
  • Motilal Nehru National Institute of Technology (Est: 1961)
    Teliarganj, Allahabad-211004
    Tel: 0532-2641520
    Website: www.mnrec.nic.in
    Seats: 450
    Cut-off: Entrance Exam.
  • National Institute of Technology, Surathkal, Karnataka (Est: 1960)
    Srinivas Nagar, Suratkhal-575025
    Tel: 0824-2474034
    Website: www.nitk.ac.in More Details…
    E-mail:shieskumar@nillk.ac.in
    Seats: 480
    Cut-off: Entrance Test
  • National Institute of Technology, Tiruchirapally (Est: 1964)
    Tanjore Road, Tiruchirapally-620015 More Details…
    Tel: 0431-2501801
    Website: www.nitt.edu
    Seats: 625
    Cut-off: Entrance Exam.
  • National Institute of Technology, Warangal, (Est: 1959)
    Warangal-506004
    Tel: 0870-2462014
    Website: www.nitw.ernet.in
    Seats: 375
    Cut-off: Entrance Exam
  • College of Engineering,Pune
    (Est: 1854)
    Wellsley Road, Pune- 411005
    Tel: 020-25507101
    Website: www.coep.org.in
    Seats: 582
    Cut-off: Entrance Test

Also see:


Career in Animation ~

Animation Career in India


Animation has become a high paying profession and is expected to match the pay packets of software professionals. Recent trends show a marked rise in the number of professionals opting for a career in animation. With both films and televisions channels now applying animation techniques, there will be a greater requirement for trained professionals in this field. A study by Andersen Consulting has reported that the animation industry in India (domestic and exports) will touch USD 2 billion and generate employment opportunities for approximately three lakh professionals by the year 2008. The Indian animation market has woken up to the numerous global opportunities that promise to offer great career opportunities for India’s leading design specialists.

Owing to India’s technical manpower to meet 2-D and 3-D animation needs and lower costs of animation production, there is a huge demand for animation production services from leading international animation studios. The growing Indian television division for animation and special effects- related work has further given rise to many career opportunities in this sector. Recognizing this potential, many Indian software professionals are now looking for a career in animation. There are several animation studios across India that offers lucrative and creative job prospects to budding animators and design specialists. In addition, there are also many animation training institutes, which are now creating skilled manpower for this market.

Companies offering Animation Jobs in India

Leading metros like Mumbai Bangalore, Chennai and Hyderabad are home to some of the leading animation houses in India. Some of the companies offering animation jobs in India include Zee Institute of Creative Arts (ZICA), Maya Entertainment, Crest Communications, UTV Toons, Silverton Studio, 2NZ Studios, jadooWorks, Color Chips, Toonz Animation and several others. These animation houses are a few of the ventures in India that are involved in animation and special effects and offer great career prospects for talented individuals.

Qualification Required for Career in Animation

For pursuing a career in animation, candidates must fulfill a number of eligibility criteria. The candidate must have an artistic bent of mind and should be very good at drawing and sketching. Those who have completed their higher secondary school and have a knack for drawing can enroll in the Visual Communication and Design program. Graduates in fine arts with an aptitude for drawing, are eligible to join as trainees in various animation production houses or studios. Candidates are also required to be familiar with the different modes of drawing available in the software in order to pursue a career in animation.

In view of the multimedia industry emerging as a significant career destination, many computer education institutes have developed special courses in animation to help students build the necessary skills for this market.

Schools of India !

Schools of Delhi, India

  • A.S.N. Sr. Sec. School [0]
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  • kv no.1,delhi cantt [1]
  • KV vikaspuri [1]
  • LADY IRWIN SR. SC. SCHOOL [2]
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  • mann public school [2]
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  • mater dei [2]
  • Mayo International School [1]
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  • merry international sr. sec. public school [0]
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  • MOTHER TERESA PUBLIC SCHOOL [0]
  • mount abu international school [1]
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  • N.C. Jindal Public School [2]
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  • N.K,BAGRODIA [1]
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  • pragati public school [3]
  • presentation convent senior sec. school [1]
  • prince public school [1]
  • R A Geeta Co-Ed.Sr.Sec.School [1]
  • R B vidya mandir [1]
  • R.D.SENIOR SEC.SCHOOL,SEC-20,ROHINI [1]
  • Raisina Bengali School [0]
  • rajkiya prathibha vikas vidyalaya [1]
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  • RAJKIYA PRATIBHA VIKAS VIDHALAYA [2]
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  • rajkiya sarvodaya bal vidyalaya [0]
  • rajkiya sarvodaya bal vidyalaya [1]
  • RAJKIYA SARVODAYA C-ED VIDYALAYA [0]
  • rajkiya sarvodya bal vidyalya no 1 [2]
  • ramjas school anand parbat sr wing [1]
  • RAMJAS SCHOOL, PUSA ROAD [0]
  • RAMJAS SCHOOL, RKP [0]
  • Ramjas Senior Secondry School No-5 [4]
  • RDJK Govt Public School [1]
  • RDJP SCHOOL [0]
  • RDPS [2]
  • Red Roses Public School [1]
  • Remal Public School [0]
  • Remal Public Sr. Sec. School [2]
  • Rich Harvest Public School [1]
  • Rishabh Public School [1]
  • rising star academy [1]
  • ROCKFIELD PUBLIC SCHOOL [0]
  • rural complex for complete education public school [1]
  • ryan int.school vk [1]
  • Ryan International School [3]
  • S.D.Public School [3]
  • S.G.T.B .khalsa girls Sr. sec. . [0]
  • s.k.v.no.1 palam enclave [1]
  • S.R.CAPITAL.PUBLIC.SEC.SCHOOL [0]
  • SAAI MEMORIAL [0]
  • sachdeva public school [3]
  • sachdeva public school [1]
  • salwan public school [3]
  • salwan public school [4]
  • Sanatan Dharm Saraswati Bal Mandir Punjabi Bagh [1]
  • sanjeevani public school [0]
  • sanjeevani public school [1]
  • Sanskriti civil services school [0]
  • Saraswati Bal Mandir, Mehrauli [2]
  • saraswati bal mandir, nehru ngr [2]
  • saraswati dham [0]
  • sarvodaya bal vidhayalya patel nagar [0]
  • Sarvodaya Bal Vidyalaya [0]
  • SARVODAYA KANYA VIDYALAYA [3]
  • sarvodya vidyalaya [0]
  • ses baba nebhraj sindhi school [1]
  • SHANTI GYAN NIKETAN [1]
  • Shanti Gyan Niketan [1]
  • Shiv vani Sr.Sec School [0]
  • skv no-1 chand nagar [0]
  • Sona public school [1]
  • spring meadows public school [3]
  • Springdales School [0]
  • Springdales School [2]
  • sri guru harkishan model school [0]
  • ss mota singh sen. sec. model school [2]
  • st andrews scots school [0]
  • St Francis De Sales School [2]
  • st marys [1]
  • St. Anthony Sr. Sec. school [1]
  • St. Cecilias Public school [1]
  • ST. GIRI SR. SEC. SCHOOL [2]
  • st. paul school [1]
  • st. xaviers [1]
  • st.Angles sr. school [1]
  • St.Columbas [0]
  • st.gregorios [2]
  • st.lawrence convent school [0]
  • st.margaret sr.sec.school [1]
  • st.marks.sr.sec.pub school,meera bagh [1]
  • st.markssr sec school [2]
  • st.marys sr.sec.school [3]
  • st.thomas [1]
  • SUKHO KHALSA SR.SEC. SCHOOL [2]
  • Sumermal jain Public School [2]
  • summer fields school [2]
  • Tagore International School [1]
  • Tagore Sr. Sec. School [0]
  • The Air Force School [0]
  • THE ARMY PUBLIC SCHOOL [0]
  • the heritage school [0]
  • THE INDIAN SCHOOL [1]
  • THE LAWRENCE PUBLIC SCHOOL [1]
  • Tinu Public School [0]
  • TYAGI PUBLIC SCHOOL [2]
  • universal public school [1]
  • upras vidalaya [0]
  • v.v.dav vikas puri [2]
  • Vanasthali public school [0]
  • vandana international school [0]
  • Venkateshwar International School [0]
  • Victor Public School [1]
  • Victoria school [2]
  • Vivekanand School [4]
  • Yuvashakti Model School [0]

Schools of Mumbai, India

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  • abhishek shukla international school [0]
  • AECS [3]
  • AECS 4 [0]
  • AECS 6 [0]
  • APEEJAY [0]
  • Army School Colaba [0]
  • Army School Colaba [2]
  • Atomic Energy Central School No 2 [1]
  • D.A.V.PUBLIC SCHOOL [1]
  • DPS Navi Mumbai [1]
  • GUITAR HALL – The Guitar Academy. [1]
  • k.v.ins hamla [2]
  • Karamshi Kanji [0]
  • Kendriya Vidhyalaya Mankhurd [0]
  • Kendriya Vidyala No.3 Colaba [4]
  • Kendriya Vidyalaya [0]
  • KENDRIYA VIDYALAYA [1]
  • kendriya vidyalaya bhandup [1]
  • Kendriya Vidyalaya , Koliwada [1]
  • Kendriya Vidyalaya No.2,colaba [1]
  • kv AFS thane [0]
  • kv no1 colaba [0]
  • KV.IIT. Powai [4]
  • Matushri Kashiben Valia Vidyalaya [1]
  • Navy Children School [1]
  • navy children school [1]
  • Private tuitions [1]
  • R.N. Podar School [2]
  • rajhans vidyalaya [1]
  • st aness [1]
  • st.xaviers high school [1]
  • The A.E.S. Highschool [1]

Schools of Agra, India

  • Army school [1]
  • agra public school [0]
  • Air Force School, Agra [2]
  • bhartiya vidyapeeth bal bharti [1]
  • c.b.s public school [1]
  • Delhi Public School Agra [0]
  • ess ess convent sr. sec. school [1]
  • holy public school [3]
  • JOHN MILTON PUBLIC SCHOOL [1]
  • Kendriya Vidyalya No.1 Airforce Station Agra [0]
  • M.D. JAIN INTER COLLEGE [1]
  • new st. stephen public shool [1]
  • prelude public school [0]
  • Simpkins School [2]
  • St Clares [3]
  • st.andrews.sr.sec.school [3]
  • st.francis sec. school [2]
  • SUMEET RAHULGOEL MEMORIAL SCHOOL [1]
  • Sun Shine School Etawah [1]

Schools of Chandigarh, India

  • Ajit Karam Singh International Public School [2]
  • bhavan vidyalaya [2]
  • Carmel Convent School [2]
  • DAV Model School [2]
  • dav sen secendory skool [0]
  • dav sr.sec public shool [0]
  • Delhi Public School [0]
  • Delhi Public School [0]
  • divya pulic school [2]
  • G.M.S.S School [0]
  • G.M.S.S.S-35 [4]
  • G.M.S.S.S-37 [0]
  • G.M.S.S.S. Sector 16 [0]
  • ggsss sector 21 [0]
  • gmsss [1]
  • gmsss-32 d [2]
  • GMSSS-33-d [3]
  • gmssschol 46-d [7]
  • govt higher. sec. school,sector 19d chandigarh [1]
  • govt model sr sec school [0]
  • govt. model school sector-12.pgi.chd. [2]
  • govt.high school [1]
  • i.s.dev samaj sr. secondary schools [1]
  • Jawahar Navodaya Vidyalya [1]
  • Jawahar Navodaya Vidyalya [0]
  • kb dav Sr. SECONDARY PUBLIC SCHOOL [2]
  • kendriya vidyalaya [3]
  • Kendriya Vidyalaya No. 2 [0]
  • Kendriya Vidyalaya Sector 47 A Chandigarh [2]
  • Manav Mangal High School [0]
  • moden school [0]
  • motiramaryapublic school [1]
  • Mount Carmel School [1]
  • new angel public school [1]
  • Ryan international School [1]
  • sacred heart senior secondary school [1]
  • shishu niketan sr.sec. school [2]
  • shivalik public school [2]
  • Sri Guru Harkrishan Senior Secondary Public School [3]
  • Sri Guru Harkrishan Sr Secondary Model School [2]
  • ST ANNES CONVENT SCHOOL [1]
  • St Johns high school [3]
  • St. Soldier Int. School [0]
  • Stepping Stones Sr Sec. School [2]
  • Vidya Devi Jindal School [0]
  • Vivek High School [0]

Schools of Calcutta/Kolkata, India

  • Abhinav bharati high school [0]
  • aditya academy secondary [2]
  • Amrita Vidyalayam [0]
  • Apeejay School [0]
  • Apeejay School,Salt Lake [0]
  • Army Public School [2]
  • ashok hall girls higher secondary school [0]
  • ASHOK HALL GIRLS HS SCHOOL [0]
  • B.D.MEMORIAL INSTITUTE [7]
  • BARISHA HIGH SCHOOL [1]
  • Bhavans Gangabux Kanoria Vidyamandir [2]
  • Birla High School [1]
  • Carmel High School [1]
  • Delhi Public School, Ruby Park [0]
  • Hariyana Vidya Mandir [3]
  • Indira Gandhi Memorial High School [3]
  • kendriya vidhyalaya no. 1 salt lake [2]
  • Kendriya Vidyalaya Cossipore [1]
  • Kendriya Vidyalaya Fort William [1]
  • Kendriya Vidyalaya, Ballygunge [4]
  • kv 2 salt lake neatr nicko park [1]
  • kv commmand hospital [0]
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  • LAKE POINT CONVENT SCHOOL [0]
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  • LEARNIUM SCHOOL [2]
  • Mahadevi Birla Girls Higher Secondary School [2]
  • NORTH POINT SENIOR SECONDARY BOARDING SCHOOL [1]
  • Ras Mandir Vidyalaya [1]
  • Saraswati Balika Vidyalaya [1]
  • South Pioneer Academy [2]
  • South Point High School [1]
  • WWA COSSIPORE ENGLISH SCHOOL [0]

Schools of Pakistan !

  • A.P.High School – Sialkot

  • Aitchison Model School – Karachi

  • Aizar School System – Lahore

  • Al Hayat Qadaria Science High Schoo – Sialkot

  • Albaseerat High School – Lahore

  • Alpina School – Bahawalpur

  • Army public school and college – sialkot

  • B.V.S Parsi High School – Karachi

  • BAF SCHOOL HUB

  • BAHRIA FOUNDATION COLLEGE KANDIARO

  • Beaconhouse School System – Lahore

  • British Overseas School Association – Karachi

  • Cadet College Kohat

  • Capt. Aamir Shaheed School

  • Cynosure – Gulshan-e-Iqbal, North Karachi

  • Dabistan-e-Fun – Karachi

  • DAWN PUBLIC SCHOOL

  • Dewan Daffodils High School

  • Drake & Herzog School System

  • Eden Grammar School – Faisalabad

  • Elementary Montessori School – Islamabad

  • Elite English School – Larkana

  • English Foundation School – Lahore

  • Eton House Grammar School – Karachi

  • Froebel’s International School – Islamabad

  • Garrison Boys High School – Lahore cantt

  • Garrison Cadet college kohat

  • Ghazali Higher Secondary School – Gujrat

  • Ghazali School System – Lahore

  • Gondal Public School – Gujranwala

  • Govt. Central Model High School – Lahore

  • Govt.Comprehensive School – Multan

  • Habib Public School – Karachi

  • Hira School – Lahore

  • International Public School Kabal – Kabal

  • International School of Choueifat – Lahore

  • International School of Islamabad

  • International School of Karachi

  • International School of Peshawar

  • IQRA Public School – Sadiq Abad

  • Jamia Arabia – Gujranwala

  • Jinnah College Islamabad

  • JINNAH PUBLIC SCHOOL

  • JM Public School – Karachi

  • Joint Forces Cadet College – Multan

  • kabal swat – mingora

  • Karachi American Society School – Karachi

  • Karachi High School – Karachi

  • Khan Children Academy – Karachi

  • LACAS – LAHORE

  • Lahore American School

  • M.E Educational System – Karachi

  • Malik Express Education Consultants

  • Marvellous grammar high school – sialkot

  • Meridian International School

  • Modernage Public School & College – Abbottabad

  • MULTAN PUBLIC SCHOOL & COLLEGE – Multan

  • Murree Christian School

  • My Sesame Street School – Quetta

  • Pakistan International School, Riyadh

  • Pakistan Montessori Council

  • St. Michael’s Convent School

  • St. Patrick’s High School

  • Jinnah Highs

  • Karachi Grammar School

  • Karachi Grammar School

  • Beaconhouse Public School

  • Apex Grammar School

  • Bvs Parsi High School

  • Karachi Cadet School

  • St. Patrick’s High School

  • Pakistan Computers And Century, Florida School Partnership

  • Garrison Boys High School

  • Springfield School – Karachi

  • Habib Public School

  • Liberty Christian Academy

  • The Lyceum School

  • Murree Christian School

  • Bloomfield Toddlers

  • Music And Guitar [Education - Schools]

  • Music And Guitar [Education - Schools]

  • 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

  • Shaheen Public School

  • 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]

Colleges

Institutions

CBSE Sample Paper Class XII Physical Education Solved

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:-

  1. Before taking any fitness programme one go for medical check-up.
  2. One can take-up the fitness program at any age.
  3. Fitness program must be scientifically chalked out depending on age, sex and ability.
  4. Programme must be simple to complex.
  5. Avoid eating or drinking during a fitness session.
  6. Safety must be given priority during the programme.
  7. There should be proper gap between the meal and training session.
  8. Avoid uncomfortable clothing during the exercise.
  9. Avoid overstress and workout according to your need and capacity.
  10. The most important principle of developing physical fitness is the principle of overload.

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.

——————————————–X——————————————–


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.

————————————————–X————————————–

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.