Archive for the ‘Class XII important questions’ Category

CBSE Important Questions Class XII Computer Science C++

December 22, 2008

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.

CBSE Important Questions Class XII 2009 Accountancy

December 22, 2008


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

December 22, 2008



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

December 22, 2008

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

CBSE Important Questions Class XII Physics !

December 14, 2008



Q. 1. In a hydrogen atom, an electron revolves around a proton. Which of these two exerts a greater electrostatic force on the other?

Q. 2. What is the force experienced by a positively charges particle Q moving at right angles to a uniform electric field E.

Q. 3. What is the order of voltages that can be built up using a Van De Graff generator?

Q. 4. What is the angle b/w Electric field and Dipole moment at an axial point?

Q. 5 Define gyromagnetic ratio. What is it’s value?

Q. 6 State the condition in which terminal voltage across a secondary cell is equal to its emf.

Q. 7. The dielectric strength of air is 3 x 106 V/m. What is the maximum charge that can be safely stored on a sphere of radius 10m?

Q. 8. Name two types of commercially available resistors.

Q. 9. On the same graph plot the variation of E versus R and V versus R for a point charge.

Q. 10. Define mobility and mention its SI unit

Q. 11. Two resistors are connected in parallel b/w A and B to give a net resistance of 2 ohms. When one of these resistors is broken, the net resistance becomes a 3 ohms. What is the resistance of the resistor that was broken?

Q. 12. Using a suitable graph, explain why nichrome is used in standard resistance coils.

Q. 13. A velocity selector is to be designed for particles of velocity 10m/s. What magnetic field should be employed if the electric field in it is 100 N/C

Q. 14. Explain why a potentiometer is preferred over a voltmeter for measuring potential differences.

Q. 15. An alpha particle and a proton accelerated by the same potential difference enter into a magnetic field. Find the ratio of their radius and the ratio of their frequency.

Q. 16. In a meter bridge experiment with a fixed resistor of 10 ohm, the balance length is found to be 75cm. What resistance should be added in series with this fixed resistor so as to bring the null point in the center of the wire.

Q. 17. The resistivity of a metal X is 3.2 x 10-8 while the free electron density is 5 x 1028 m-3. Find the drift velocity of electrons if a potential gradient of 1 Vm-1 is applied across X.

Q. 18. What type of materials are used for making

  1. Permanent magnets
  2. ransformer cores.

Give two line reasons for each

Q. 19. In the circuit , what is the reading of the voltmeter?
What resistance should be connected in series with the R = 6 ohm resistor so the voltmeter reading become zero

Q. 20. Show that the far field of a solenoid resembles that of a bar magnet. Hence define the magnetic moment of a solenoid.

Q. 21. A long cylinder of radius Ro is carrying a current Io ,which is uniformly distributed over its cross section. Derive an expression for the magnitude of magnetic field inside as well as outside the wire. Plot a curve to show the variation of magnetic field with radial distance.

Q. 22. A and B are two concentric hollow metallic shells of radius RA and RB. A is given a charge QA while B is given a charge QB. Find the electric potential at a distance R from the center such that

  1. R A
  2. RA B
  3. R > RB

Q. 23. Derive an expression for the torque acting on a current carrying loop placed in a uniform magnetic field. Hence define the magnetic moment of a current carrying loop.

Q. 24. Use kirchoff’s laws to deduce the condition of a balanced wheatstone bridge.

Q. 25. Explain mathematically, why the resistance of metals increases while that of semiconductor decreases with the rise in temperature. Plot Resistance versus Temperature for Cu and for Silicon.

Q. 26. Three charges Q , Q and – Q are placed on the vertices of an equilateral triangle of side L. Find the net force experienced by the charge Q and the net force experienced by the charge – Q.

Q. 27. Cell A has an emf EA and internal resistance rA while cell B has emf EB and internal resistance rB. Derive an expression for the equivalent emf and internal resistance

Q. 28. Using a labeled diagram explain the construction and working of a moving coil galvanometer. Define its current and voltage sensitivity and explain how they can be increased.
(b) A galvanometer with a coil resistance of 5 ohm can tolerate a maximum current of 10mA. Explain how this can be converted into an ammeter of range 1A.

Q. 29. There are a total of N cells each of emf E and internal resistance r. They are connected in the form of a 2 dimensional array of “n” rows each having equal number of cells. What is the maximum current that can be obtained from this combination.
(b) This array is connected to an external resistor R. Derive an expression for the current flowing through R. For what value of R is this current maximum.

Q. 30. Derive the value of potential due to an electric dipole at a point r distance away at an angle θ. On same graph show the variation of potential with distance for a point charge and for a dipole.


Also see:

=>PAPER 1

=>ELECTROMAGNETIC INDUCTION

=>OPTICAL INSTRUMENTS

CBSE Important Questions class XII Economics 2008 1

May 23, 2008

Chapter – 1 Development

Q. 1. Why is income considered as a major attribute of development?

Q. 2. Why do we not consider total income?

Q. 3. What is average income or per Capita Income?

Q. 4. How are the countries divided on income basis according to World Report of World Bank?

Q. 5. What are the other attributes of development than income?

Q. 6. An average person in Punjab has more income than an average person in Kerala but Punjab lags behind in the crucial areas of education and health aspects. Why?

Q. 7. Which are the factors adopted to compare by the Human Development Report published by UNDP?

Chapter: 2 Sectors of Indian Economy

Q. 1. What is Primary Sector?

Q. 2. Define Secondary Sector?

Q. 3. What do you understand by Tertiary Sector? What are the activities involved in this?

Q. 4. What are the final goods?

Q. 5. What is GDP?

Q. 6. Why is tertiary sector becoming so important in India?

Q. 7. Define underemployment?

Q. 8. What is disguised unemployment?

Q. 9. What are the Governmental measures to create more employment?

Q. 10. Write a note on NREGA 2005?

Q. 11. What are the features of the organized sector of employment?

Q. 12. ‘The unorganized sector employees are not secure’ – how far this statement is true?

Q. 13. How are the unorganized sector workers protected?

Q. 14. Distinguish between Public and Private sectors?

Q. 15. Why does the Government only take over certain huge investment?

Chapter – 3 Money and Credit

Q. 1. What are the forms of money?

Q. 2. What are the demand deposits?

Q. 3. What is a cheque?

Q. 4. What do the banks do with the money deposited?

Q. 5. What is credit?

Q. 6. What are the general conditions of a loan?

Q. 7. What is a collateral?

Q. 8. What is ‘terms of credit’?

Q. 9. Distinguish between formal and informal sectors of credit?

Q. 10. How are the banks controlled by the Reserve Bank of India?

Q. 11. Why do the poor households still depend on the informal sectors of credit?

Q. 12. What is the structure and functions of a Self Help Group?

Q. 13. How do the Self Help Groups help the borrowers to overcome the problems of collateral?

Chapter – 4 Globalization

Q. 1. What is a Multi National Company?

Q. 2. What are the prerequisites of MNC to start offices or factories?

Q. 3. What are the advantages of local companies joining with the MNCs?

Q. 4. What is investment?

Q. 5. What are the benefits foreign trade?

Q. 6. What is globalization?

Q. 7. What are the effects of the MNCs in the domestic economy?

Q. 8. Why are the taxes called ‘trade barriers’?

Q. 9. Why does the Government of India put barriers to foreign trade and foreign investment?

Q. 10. What is liberalization? What are its features?

Q. 11. What are the effects of globalization on the consumers of India?

Q. 12. Name some Indian companies that emerged as MNCs?

Q. 13. what do you meant by fair globalization?

Q. 14. How can the Government work for making fair globalization?

Chapter – 5 Consumer Rights

Q. 1. How does the exploitation in the market p[lace take place?

Q. 2. Markets do not work in affair manner-Why?

Q. 3. Trace out the history of consumer movement in India?

Q. 4. What do you mean by the ‘right to be informed’ of the consumers?

Q. 5. What is Right To Information Act?

Q. 6. What are the consumer forums?

Q. 7. What is the three tier quasi-judicial machinery in India under COPRA?

Q. 8. The consumer redressal process is becoming cumbersome- why?

Q. 9. Explain some of the rights of the consumers?

CBSE Important Questions class XII Informatics Practices 2008 1

May 23, 2008

Q. 1. Define Open Source Software, Free Software, Freeware, and Shareware.

Q. 2. Name the building blocks of an information system.

Q. 3. Draw an ER diagram and describe its detail as customer purchase many items.

Q. 4. What is DDLC? How is it different from SDLC?

Q. 5. Define the terms Data Dictionary, Data Warehousing, Data Mining and Metadata using suitable examples.

Q. 6. Which three programming constructs are supported by every programming language?

Q. 7. What is a procedure and a function? Give examples of each.

Q. 8. Differentiate between Public and Private Variables and discuss their scope of visibility.

Q. 9. Which property is used to make a form as a child form of an MID form?

Q. 10. Discuss briefly the ADO object Model.

Q. 11. Differentiate between an ADODB project reference and ADO DC in a form using suitable example.

Q. 12. What are three parts of PL/SQL block? Name any two advantages of PL/SQL.

Q. 13. Discuss the role of each statement COMMIT,ROLLBACK,SAVEPOINT,ROLLBACK TO

Q. 14. What are actual and formal parameters?

Q. 15. What is a trigger, Instead of tiggers, Row & Statement Level triggers?

Q. 16. Differentiate between AFTER and BEFORE triggers.

Q. 17. Write a program to find maximum and minimum array of 20 numbers.

Q. 18. Write a function that accepts a number and returns TRUE if the number is even and returns FALSE if the number is odd.

CBSE Important Questions class XII mathematics 2008 4

May 23, 2008

Q. 1. If sin y = xcos(a + y) and find k (3 marks)

Q. 2. If f(x) = find f’(o) (3marks)

Q. 3. Verify the mean value theorem for f(x) = in [1,3] (4 marks)

Q. 4. If x = a ( + ) y = (1 + cos ) find (4 marks)

Q. 5. If xpyq = (x + y) p+q prove that

Or

(4 marks)

Q. 6. Consider the function defined as follows for . In each case ,what choice (if any) of f(0) will make the function continuous at x = 0.

(4 marks)

Q. 7. If x = acos + bsin y = asin – bcos(4 marks)

Q. 8.

Or

(4 marks)

  1. Construct a3 x 3 matrix A = [aij]whose elements are given by aij = ( 3 marks)
  2. Solve the matrix equation for x (3 marks)
  3. Solve the following equation for x (3 marks)
  4. Prove that = a + b + c (3 marks)
  5. Solve the following equations for using matrices x – y + z = 4 2x + y -3z = 0 x + y + z = 2 ( 6 marks)
  6. Determinant of a skew symmetrix matrix of odd orderis always ( 1 marks)
    a) zero
    b) one
    c) negative one
    d) none
  7. If A is a square matrix of order 3 then A.Adj (A) is (1 marks)

    a) | A | I3
    b) | A | I2
    C) | A | I
    d) none

CBSE Important Questions class XII mathematics 2008 3

May 23, 2008

Q. 1.

Ans. x = 1, z = 4, y = 3

Q. 2.

Ans. -1

Q. 3. Using the method of matrices solve

Ans.

Q. 4. Using properties of determinants solve for x

Ans.

Q. 5. If

Q. 6. If

Q. 7.

Ans. a = 1, b = -1

Q. 8.

Ans. a = 1/2

Q. 9. Solve for x : 2tan-1 (cosx) = tan-1 (2cosx)

Ans. x = 2n P ± P /2

Q. 10. (a) If tan-1 x + tan-1 y + tan-1 z = P /2 .Evaluate xy + yz + xz

Ans. 1

(b) If tan-1 x + tan-1 y + tan-1 z = P Evaluate

Q. 11. Show that

  1. sin.cot -1 tan cos -1 x = x
  2. sec2 (tan-1 2)+cosec2 (cot-13) = 15

Q. 12. Prove that the function f : R -> {x E R –1<x is one –one and onto function and hence find its inverse.

Q. 13. Let A=QxQ.Let * be a binary operation on A defined by (a,b) * (c,d)=(ac,ad+b).

  1. Find the identity element
  2. Find the invertible element .

Ans. (i) (1,0) (ii) (1/a,-b/a)

Q. 14. If

Ans.

Q. 15.

Ans.

Q. 16.

Ans.

Q. 17.

Ans.

Q. 18.

Q. 19.

Ans.

Q. 20. f : [ 0, 1] –> [0, 1] be defined by f(x) = g : [0, 1] –> [0, 1] be defined by g(x) = 4x (1 – x) find fog and gof

Ans.

Q. 21. Differentiate log

Ans.

Q. 22. y =

Ans. 1/2

CBSE Important Questions class XII mathematics 2008 2

May 23, 2008


Q. 1. Let f:R -> Range of f given by f(x)= (x+1)2 – 1 and The set S = {x: f(x) = f -1(x)} is

  1. {0, -1}
  2. {0, 1}
  3. {-1, 1}
  4. {1, 1}.

Q. 2. The minimum number of elements that must be added to the relation R = { (1,2), (2,3) } on the set of natural numbers so that it is an equivalence is

  1. 4
  2. 7
  3. 6
  4. 5

Q. 3. Let ‘R’ be a reflexive relation on a finite set ‘A’ having ‘n’ elements and let there be ‘m’ ordered pairs in ‘R’. Then

  1. none of these.

Q. 4. Let ‘X’ be a family of sets and ‘R’ be a relation defined by ‘A is disjoint from B’ .Then R is

  1. Reflexive
  2. Symmetric
  3. Anti symmetric
  4. Transitive

Q. 5. The number of surjections from A = {1, 2, 3, ….. n} on to B = {a, b} is

  1. nP2
  2. 2n – 2
  3. 2n – 1
  4. none

Q. 6. If a function defined by f(x) = x2 – 4x + 5 is a bijection, then B =

  1. R

Q. 7. Let be two functions given by f(x) = 2x – 3, g (x) = x3 + 5. fog-1(x) is equal to

Q . 8. If A = { a, b} then the number of binary operations that can be defined on A is

  1. 4
  2. 2
  3. 16
  4. 1

Q. 9. Let f(x) = [x] and g(x) = x – [x] then which of the following function is the zero function

  1. (f+g) (x)
  2. (fg) (x)
  3. (f-g) (x)
  4. fog (x)

Q. 10. Let ‘A’ be a nonempty set and be a binary operator on defined by Identity element of the operator * is

  1. A
  2. P(A)
  3. none

Q. 11.

  1. none

Q. 12. Let f : R –> R be the signum function. g: R -> R g(x) = [x]. fog and gof coincides on [0, 1]. True/False?


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