Bhagya

Std 5 English Lesson No 29 A Lark Question Answer Maharashtra Board

Balbharti Maharashtra State Board Class 5 English Solutions Chapter 29 A Lark Notes, Textbook Exercise Important Questions and Answers.

5th Std English Poem A Lark Question Answer

English Balbharati Std 5 Digest Chapter 29 A Lark Textbook Questions and Answers

1. Guess the meaning of:

Question 1.
Guess the meaning of:

1. weary
2. dreary
3. on the wing

Answer:

1. weary – very tired
2. dreary – dull and gloomy
3. on the wing – flying

2. Answer the following questions.

Question 1.
Write what the lark does.
Answer:
The lark soars high in the sky.

Question 2.
Write what the goldfish does.
Answer:
The goldfish dives deep in the sea.

Question 3.
What does the poet want to know from the lark?
Answer:
The poet wants to know from the lark if it is not tired of soaring high to the empty sky and if it doesn’t find the experience dull and boring. He further asks the lark if it doesn’t long to be a silent goldfish in the sea.

Question 4.
What does the poet want to know from the goldfish?
Answer:
The poet wants to know from the Goldfish whether it is not sad when it feels the cold waves moving slowly and quietly over it. He further enquires if the Goldfish sometimes long to be like a lark bird flying in the sky.

3. Recite the poem.

Question 1.
Recite the poem.
Answer:
Do it yourself.

4. Do you long to be something else? Write about your longing.

Question 1.
Do you long to be something else? Write about your longing.
Answer:
Yes, I long to be a bird! If I were a bird….. the high flight and exploring the beauty of this wonderful world would be such a great feeling. Humming sweet songs, building, nests so beautiful atop the tree, living in the green forests, Wouldn’t that be wonderful?

English Balbharati Std 5 Answers Chapter 29 A Lark Additional Important Questions and Answers

Spot the words

Question 1.

1. very tired
2. a moving strip of water
3. move slowly and quietly
4. pleased and joyful

Answer:

1. weary
2. wave
3. creep
4. glad

Language Study :

Question 1.
Complete the list of describing words from the extract:

1. empty
2. silent
3. cold
4. sad

Answer:

1. sky
2. goldfish
3. waves
4. clouds

Match the rhyming words :

Question 1.

Answer:

Reading Skills :

Read the following extract and answer the question given below:

Question 1.
Choose the correct alternative and complete the following. Don’t you sometimes long to be a in the sea.
i. a silent mermaid
ii. a silent goldfish
Answer:
a silent goldfish

Question 2.
Goldfish, goldfish ………….. are you never sad.
i. dancing is glee
ii. diving deep
Answer:
i. diving deep

Question 3.
What does the poem deal with?
Answer:
The poem deals with one’s longing to be someone or something else.

Question 4.
Which are the two characters the poet has addressed in the poem?
Answer:
The poet has addressed the lark bird and the goldfish in the poem.

Question 5.
Explain the line:
‘Don’t you sometimes long to be
A silent goldfish in the sea
Answer:
The poet wants to know whether the lark is not weary and tired of the life it leads and whether it doesn’t long to be like a goldfish in the sea.

A Lark Summary in English

Summary :

‘A Lark’ written by Lawrance Alma Tadema is a poem which throws light on how we are not happy in the situation we are in, and long to be someone or something beyond what we are. There are times when we intensely wish to be something we are not. As the proverb goes The grass is always greener on the other side’. The poet has beautifully illustrated this through this poem where he asks both the Lark bird and Goldfish if they were really happy and not weary of the life they lead. Addressing the lark bird flying high in the sky, the poet asks the lark if he is not tired when he reaches the empty sky amidst the gloomy cloud.

The poet wants to know from the lark if there are times when he longs to be a silent gold fish in the sea The poet asks the goldfish diving deep in the sea that when the cold waves slowly and quietly creep over it, is it really enjoyable? The poet enquires whether he doesn’t long to sing and lead the life like a lark bird soaring high in the sky. A simple poem with beautiful illustrations i.e. examples, the poet has conveyed a simple truth of life.

Meanings :

lark (n) – A small brown singing bird
soaring (u) – Fly or rise high into the air
weary (u) – Very tired
dreary (adj.) – dull and gloomy
diving (u) – plunge head first into water with arms raised over one’s head.
creep (v) – move slowly and quietly

English Balbharati Std 5 Answers Unit 4

• The Man in the Moon Class 5 English Solutions
• Water in the Well Class 5 English Solutions
• The Legend of Marathon Class 5 English Solutions
• All about Money Class 5 English Solutions
• A Lark Class 5 English Solutions
• Be a Netizen Class 5 English Solutions
• Give your Mind a Workout! Class 5 English Solutions
• Helen Keller Class 5 English Solutions
• Rangoli Class 5 English Solutions

Balbharti Maharashtra State Board Class 6 English Solutions Chapter 4.4 A Mad Tea Party Notes, Textbook Exercise Important Questions and Answers.

Std 6 English Lesson 4.4 A Mad Tea Party Question Answer Maharashtra Board

Class 6 English Chapter 4.4 A Mad Tea Party Textbook Questions and Answers

1. Read the passage aloud playing the roles of different characters.

Question 1.
Read the passage aloud playing the roles of different characters.
Answer:
We all follow a class time table made by the school. Imagine for a minute what will happen if there was no time table for your class.

2. Write any three of the silly remarks made by the characters other than Alice. Write why you think the remark is silly.

Question 1.
Write any three of the silly remarks made by the characters other than Alice. Write why you think the remark is silly.
Answer:
Three silly remarks made by the characters other than Alice:
a. I see what I eat – I eat what I see – Hatter
b. I like what I get – I get what I like – March Hare
c. I breathe when I sleep -1 sleep when I breathe – Dormouse
All have a statement and an inverted version of the same. There is no intention of conveying any message. They are spoken for the sake of speaking. However, they sound silly.

3. Read the following sentences.

Question 1.
1. I mean what I say. I say what I mean.
2. I see what I eat. I eat what I see.
Use your imagination to write a funny sentence on this pattern.
Answer:
1. I do what I love.
2. I love what I do.

4. Write what would you like to do if ‘Time’ was your friend.

Question 1.
Write what would you like to do if ‘Time’ was your friend.
Answer:
If ‘Time’ was my friend, I would want to do a lot of things. I will want to get back to my childhood days. I would go back in time and keep my grandparents and all my near and dear ones (who are no more now) alive.

5. Can you think of a similarity between a raven and a writing desk? Write at least five differences between the two.

Question 1.
Can you think of a similarity between a raven and a writing desk? Write at least five differences between the two.
Answer:
Five differences between a raven and a writing desk:
a. A raven is a living creature whereas a writing desk is a non-living thing.
b. A raven can fly whereas a writing desk cannot fly.
c. A raven cannot be used for writing purposes but a writing desk can be used for the same purpose.
d. A raven can lay eggs but a writing desk cannot.
e. A raven is natural and a writing desk is man¬made.

6. Visit a library: Read Lewis Carroll’s book ‘Alice in Wonderland’.

Question 1.
Visit a library: Read Lewis Carroll’s book ‘Alice in Wonderland’.
Answer:
Apart from class/school, where else are you likely to find a time table useful?

Class 6 English Chapter 4.4 A Mad Tea Party Additional Important Questions and Answers

Answer in one sentence.

Question 1.
How were March Hare, the Hatter and the Dormouse seated despite the large size of the table?
Answer:
Although the table was a large one, all the three of them were crowded together at one corner of the table.

Question 2.
What did all the three of them say when they saw Alice coming?
Answer:
When the Dormouse, the Hatter and the March Hare saw Alice coming, they shouted that there was no room (place) on the table to seat anyone.

Question 3.
What was Alice’s response to this comment of no space being available on the table?
Answer:
On hearing the cry of all the three of them stating that there was no room on the table, Alice replied very angrily that there was PLENTY of room. Saying so, she sat down.

Question 4.
Ultimately, where did Alice sit down?
Answer:
Alice sat down in a large arm-chair at one end of the table.

Question 5.
What did the March Hare tell Alice after she sat down?
Answer:
The March Hare told Alice to have some wine, in an encouraging tone.

Question 6.
Did Alice see any wine on the table? If not, what did she find on the table?
Answer:
Alice did not see any wine on the table. Alice looked all around the table, but she found nothing on it except tea.

Question 7.
What was Hatter’s first speech to Alice?
Answer:
Hatter remarked that Alice’s hair wants cutting.

Question 8.
How did Alice react?
Answer:
Alice spoke with severity that Hatter should learn not to make personal remarks as it is rude.

Question 9.
What kind of discussion did the Hatter, the March Hare and the Dormouse have with Alice?
Answer:
They had silly, senseless and stupid discussion with Alice.

Reading Skills, Vocabulary and Grammar

Question 1.
Where was the table set out?
Answer:
The table was set out under a tree in front of the house.

Question 2.
Who all were seated at the table?
Answer:
The March Hare and the Hatter were having tea at the table and a Dormouse was sitting between them.

Question 3.
Why did Alice think that the Dormouse must be uncomfortable?
Answer:
The Dormouse was sitting between the March Hare and the Hatter. They both were using the Dormouse as a cushion, resting their elbows on it and talking over its head. So, Alice thought that the dormouse must be uncomfortable.

Question 4.
Why did the Dormouse not mind the discomfort, according to Alice?
Answer:
Alice thought that the Dormouse did not mind the discomfort caused by the March Hare and the Hatter only because it was asleep.

Question 5.
Give the antonyms of:
a. uncomfortable
b. asleep
Answer:
a. comfortable,
b. awake

Question 6.
A Dormouse was sitting between them. (Identify the tense)
Answer:
was sitting – Past continuous

Question 7.
What does the paragraph remind you?
Answer:
The paragraph reminds me of a “Garden Tea Party”.

Language Study.

Question 1.
There was a table set out under a tree. (Separate the subject and predicate)
Answer:
a table – subject
was set out under a tree – predicate

Question 2.
A Dormouse was sitting between them. (Pick out the verb and state its tense)
Answer:
was sitting (verb) – Past continuous tense

Question 3.
The table was a large one. (Add a question tag)
Answer:
The table was a large one, wasn’t it?

Question 4.
There’s plenty of room! (State the kind of sentence)
Answer:
Exclamatory sentence

Question 5.
The other two were using it as a cushion, resting their elbows on it, and talking over its head. (Pick out the conjunction)
Answer:
and – Conjunction

Question 6.
She sat down in a large arm-chair at one end of the table. (Pick out the preposition)
Answer:
in, at, of – prepositions

Question 7.
Pick out an example of an Imperative sentence from the passage.
Answer:
‘Have some wine’ – Imperative sentence

Question 8.
The three were all crowded together at one corner of it. (Pick out the adjective and state its kind)
Answer:
one – Adjective of number (Definite Numeral Adjective)

Question 9.
The March Hare and the Hatter were having tea at it. (Pick out the nouns and state their kinds)
Answer:
March Hare, Hatter – proper nouns tea – common noun

Question 10.
I suppose it doesn’t mind. (Pick out the pronoun and state its kind)
Answer:
I – Personal pronoun (first-person pronoun)

Write the noun form of.

Question 1.

1. waste
2. silent
3. know
4. believe
5. rude
6. civil

Answer:

1. wastage
2. silence
3. knowledge
4. belief
5. rudeness
6. civility

Write the adjective forms of.

Question 1.

1. severity
2. curiosity
3. conversation
4. hair
5. time
6. table

Answer:

1. severe
2. curious
3. conversational
4. hairy
5. timely
6. tabular

Write degrees of comparison of:

Question 1.
1. great
2. wide
3. loud
4. well
Answer:

Write the verb forms of:

Question 1.

1. conversation
2. head
3. proposal
4. beginning
5. reason

Answer:

1. converse
2. behead
3. propose
4. begin
5. reason

Write the adverb forms of:

Question 1.

1. bright
2. feeble
3. hoarse
4. suppose
5. alarmed

Answer:

1. brightly
2. feebly
3. hoarsely
4. supposedly
5. alarmingly

Write the homophones of:

Question 1.

1. as
2. no
3. once
4. so
5. in

Answer:

1. ass
2. know
3. ones
4. sow
5. inn

Writing Skills

Question 1.
Write a book review after reading “Alice in Wonderland”.
Answer:
‘Alice in Wonderland’ by Lewis Carroll is a nice book of fantasy. All the characters in the book are very interesting, even though they seem too funny to be real. The way Alice deals with all the three characters is also quite impressive. They way Alice experiences adventures after falling into the rabbit hole and travels to places makes for an interesting read. The book holds our attention and keep us imagining the scenes as we also travel along with Alice. Alice’s emotions and expressions also show her emotional side and how she cares and feels for the Dormouse, etc. On the whole, it is a captivating book which entertains us to a limitless extent.

Student’s Activity

Question 1.
A Project: Time Tables
Answer:
Make a time table of your daily routine.
1. On a school day
2. On a holiday, and
3. During examinations.
Start at the time you normally get up and list your acitivities hourly: 7 am to 8 am, and so on.

A Mad Tea Party Summary in English

Alice falls into a rabbit hide and happens to attend a tea party with the March Hare, the Mad Hatter and the Dormouse.
Alice makes herself comfortable on a large arm-chair at the corner of a large table, though all the three tell her that there was no space to accommodate her. After getting seated, Alice get into arguments with them for various reasons, due to their silly remarks. Ultimately all of them get tired of their own talks and the March Hare suggest that Alice should tell them a story. When Alice refuses, they suggest that the Dormouse who was sleeping should tell. The Dormouse opening his eyes tells that he wasn’t asleep all the while, but was listening to every word that they all were saying.

Introduction:

‘A Mad Tea Party’ is a part of the fantasy novel ‘Alice in Wonderland’ written by Lewis Carroll. This novel is all about a little girl named Alice and all her adventures in a fantasy world. This particular part deals with a tea party attended by her along with the three particular creatures – The March Hare, the Mad Hatter and the Dormouse.

Glossary:

1. fantasy (n) – imagination
2. mingle (v) – mix
3. peculiar – odd
4. indignantly – angrily
5. but – except
6. civil-polite
7. curiosity – eager desire to know or learn something
8. severity – harshness
9. hastily – hurriedly
10. dropped – stopped (discussion)
11. wearily – in a tired manner.
12. contemptuously – a feeling of dislike
13. cautiously – paying attention to warning/ safety
14. to accounts for – provide to an explanation for
15. to not stand – to not tolerate
16. keep on good terms – keeps in good relations
17. instance – a particular situation
18. in a twinkling – in a very short time
19. ventured – dares

6th Std English Balbharati Textbook Solutions

• Sleep, My Treasure Class 6 Question Answers
• The Story of Gautama’s Quest Class 6 Question Answers
• Mr Nobody Class 6 Question Answers
• A Mad Tea Party Class 6 Question Answers
• If I Can Stop One Heart From Breaking … Class 6 Question Answers
• The Phantom Tollbooth (A Book Review) Class 6 Question Answers
• The Sword in the Stone Class 6 Question Answers
• An Autumn Greeting Class 6 Question Answers

Std 5 English Lesson No 10 Three Sacks of Rice Question Answer Maharashtra Board

Balbharti Maharashtra State Board Class 5 English Solutions Chapter 10 Three Sacks of Rice Notes, Textbook Exercise Important Questions and Answers.

5th Std English Poem Three Sacks of Rice Question Answer

English Balbharati Std 5 Digest Chapter 10 Three Sacks of Rice Textbook Questions and Answers

1. Find the opposites of the following words from the lesson.

Question 1.
Find the opposites of the following words from the lesson.

1. begun
2. bought
3. reject
4. eldest
5. lent
6. earned
7. narrow

Answer:

1. begun – cease
2. bought – buy
3. reject – accept
4. eldest – youngest
5. lent – borrow
6. earned – spent
7. narrow – broad

2. Answer the following questions.

Question 1.
What common qualities did the three brothers have?
Answer:
The three brothers had the common qualities of honesty, kindness and willingness to work hard.

Question 2.
What was the businessman looking for? Why?
Answer:
The businessman was getting old. He was looking for a son-in-law who would not only be a good husband to his daughter but also would handle his business well.

Question 3.
How did the middle brother use the rice?
Answer:
The middle brother distributed the rice among the poor in the name of the businessman.

Question 4.
Was it right for the youngest brother to ask for a share in the money? Why?
Answer:
There was a lot of hard work, effort and money involved in sowing the seeds and harvesting the crop. The youngest brother was therefore justified in asking for a share in the money.

3. Language Study (See pages 84-88.)

1. Read the highlighted words.

Question 1.
All three of them were honest, kind and hardworking.
You are such an honest person.
The highlighted words are adjectives Now find at least five other adjectives from the lesson.
Answer:

2. List as many words as you can that will go with the given adjective (At least 3 each.) Example: sudden – sudden change, sudden shower, sudden fall.

Question 1.
List as many words as you can that will go with the given adjective (At least 3 each.) Example: sudden – sudden change, sudden shower, sudden fall
1. simple
2. odd
3. only
4. honest
5. long
Answer:

4. Activities :

Question 1.
Imagine you are one of the three brothers. Write in short what you did with the rice.
Answer:
After the businessman left the rice with me, I waited for long for him to come back to take his possession. Alas! He showed no sign of returning. I feared that it may get spoilt and become useless. I thought and thought what I should do with the same and finally thought of a plan.

I met my friend Sohan, a farmer and offered him the sack, but on one condition. ‘He would return the same quantity after the harvest and the rest he would distribute among the poor and the needy’.

I insisted that Sohan too should take a share for his effort In this way, I made the most of precious resource I had in hand. What did I earn? Happiness that my thoughtful gesture helped bring a few smiles on the hungry faces and appreciation from my father’s friend for my act of service.

Question 2.
Find any other story of three brothers or three sisters and rewrite it in your own words.

Question 3.
Find out how rice is cultivated. Describe the process with the help of pictures or diagrams.
Answer:

5. Group Work :

Question 1.
Form a group of 4 or 5. Make a ‘storyboard for the story “Three Sacks of Rice’. Arrange the story in the form of a sequence of pictures. Decide what you will show in each picture, what words/lines you will write with each picture to explain what happens in it. You can also add ‘speech balloons’ for the people in the pictures.

English Balbharati Std 5 Answers Chapter 10 Three Sacks of Rice Additional Important Questions and Answers

Answer the following questions:

Question 1.
What did the three brothers do for a living?
Answer:
The elder one ran a shop, the middle one was a priest and the youngest who had just finished his education, took up odd jobs to earn some money.

Question 2.
Write in brief about the mother in the story.
Answer:
The mother had worked hard to bring up her sons after the sudden death of their father and all her sons were fond of her.

Question 3.
What work did the friend assign to the three brothers?
Answer:
The friend gave each brother a sack of rice and requested them to look after them till he returned after a few months.

Question 4.
Why did the eldest brother sell the rice which was left with him by the businessman, their father’s friend?
Answer:
The eldest brother was worried that it would get spoilt so he sold it to his customers.

Question 5.
Why did the businessman say that the middle brother had acted wisely and kindly?
Answer:
The middle brother was worried that the rice would get spoilt, and so he distributed the rice amongst the poor in the name of the businessman who in turn blessed him for satisfying their hunger. On hearing this, the businessman said that the middle brother had acted wisely and kindly.

Question 6.
What confession did the youngest brother make?
Answer:
The youngest brother confessed that since the sack of rice was lying with him for a long time, he sowed it in the unused plot of land. He added that fortunately the crop had grown well and yielded twenty-five sacks of rice. He had kept five of the sacks and sold the rest.

Activity

Complete the web diagram with words / adjectives from the story describing the three brothers.
Answer:

Do as directed:

Question 1.
I often go to the neighbouring farm to help with the work. (Pick out the articles)
Answer:
Articles: a, the

Question 2.
The crop grew well. (Pick out the verb and state its tense)
Answer:
grew – simple past tense

Read the following passage and answer the following questions:

Question 1.
Arrange the following in chronological order: (Order in which they occurred) Put the correct number in the box:

1. The youngest son borrowed an unused plot of land. [ ]
2. The crop grew well and yielded twenty-five sacks of rice. [ ]
3. The sack was lying with the youngest son for a long time. [ ]
4. Sowed the rice. [ ]

Answer:

1. The youngest son borrowed an unused plot of land. [2]
2. The crop grew well and yielded twenty-five sacks of rice. [4]
3. The sack was lying with the youngest son for a long time. [1]
4. Sowed the rice. [3]

Question 2.
Complete the table
Answer:

Question 3.
What does the extract deal with?
Answer:
The extract deals with how the middle brother and the youngest brother used the rice which the businessman had left with them.

Question 4.
How did the middle brother use the rice?
Answer:
The middle brother distributed the rice among the poor in the name of the businessman.

Question 5.
Why did the businessman refuse to take the money which was offered by the middle
brother?
Answer:
The businessman was satisfied with the blessings that he got from the poor people. So he refused to take the money which was offered by the middle brother.

Question 6.
Pick out a sentence from the passage to prove the following:
Answer:
The businessman was welcomed warmly by the youngest brother. When the friend went to visit the youngest son, he, too welcomed him with love and respect.

Question 7.
Pick out a compound word from the extract.
Answer:
Twenty-five

Question 8.
Pick out two abstract nouns from the extract
Answer:
1. love
2. affection.

Question 9.
Pick out the noun form from the extract for the following words.
Answer:
laborious : labour
monetary : money

Question 10.
Fortunately, the crop grew well. State the part of speech of the underlined word.
Answer:
crop – noun

Question 11.
Here’s the money (Rewrite the sentence without contraction)
Answer:
Here is the money.

Question 12.
Why do you think a wide smile spread on the friend’s face?
Answer:
The friend was impressed by the youngest brother’s wise act. He had proved himself to be not only hard working but also wise and foresighted. These qualities were suitable to become a good husband to the friend’s daughter and also to handle his business well. So a wide smile spread on the friend’s face.

Three Sacks of Rice Summary in English

Summary :

‘Three Sacks of Rice’ is a thought provoking story of three brothers – All three of them were honest, kind and hardworking. They were fond of their mother, a widow who worked hard to bring up the three of them. The elder one ran a shop, the middle one was a priest while the youngest who had just finished his education had started taking up odd jobs to earn money and learn a trade.

One day, their father’s friend visited them as he was on the lookout for a son-in-law. He wanted someone who would not only be a good husband to his daughter but also handle his business well. He liked all the three brothers but wanted to choose the best for his daughter.

He discussed a plan with their mother who readily agreed. As a part of the plan, the friend went to each of the three brothers and gave them a sack of rice to be looked after, till he returned a few months later. Nearly after an year, he came back and visited each one of them to collect the sack of rice.

He learnt that all the three brothers had used the bag of rice to the best of their abilities. But he found the youngest to be the wisest and foresighted. Thus his mission of searching a son-in-law was fulfilled.

Meanings :

1. clever (adj) – one who is quick at learning and understanding
2. honest (adj) – truthful or trustworthy
3. priest (n) – one who is authorized to perform certain religious rites
4. fond (v) – liking someone
5. sudden (adj) – quick
6. prosperous (adj) – financially successful.
7. business (n) – trading activities
8. son-in-law (n) – daughter’s husband
9. permit (v) – allow
10. plan(n) – a proposal to achieve something
11. necessary (adj) – important (here)
12. eldest (adj) – oldest
13. spoilt (adj) – unfit for eating
14. customers (n) – those who buy goods and services
15. greeted (v) – address someone politely on meeting
16. joy (n) – something causing delight
17. affection (n) – love
18. hunger (n) – lack of food
19. permission (n): consent
20. wise (adj) : sensible person with knowledge, experience and sound judgement
21. kind (adj) : gentle
22. respect (V) : regard for others
23. neighbouring (adj) : situated nearby
24. fortunately (adv): luckily
25. share (n): a part given to a person out of something
26. labour (n): hard work

English Balbharati Workbook Std 5 Answers Unit 2

• The Triantiwontigongolope Class 5 English Solutions
• Three Sacks of Rice Class 5 English Solutions
• Be a Good Speaker Class 5 English Solutions
• Count your Garden Class 5 English Solutions
• The Adventures of Gulliver Class 5 English Solutions
• A Lesson for All Class 5 English Solutions
• Bird Bath Class 5 English Solutions
• Write your own Story Class 5 English Solutions

Std 5 English Lesson No 8 Peer Profile Question Answer Maharashtra Board

Balbharti Maharashtra State Board Class 5 English Solutions Chapter 8 Peer Profile Notes, Textbook Exercise Important Questions and Answers.

5th Std English Poem Peer Profile Question Answer

English Balbharati Std 5 Digest Chapter 8 Peer Profile Textbook Questions and Answers

Let us see how to do this activity.

Question 1.
Let us see how to do this activity.
Get about 10 friends from your class. Distribute the sheets prepared by you to the 10 chosen friends. The sheet given is to get information about the person, such as their likes, dislikes, worries, fear …..and so on. Let them fill the sheets. Collect the sheets and find out similarity in likes and dislikes, fears, etc. You might find that many of your friends have the same likes, dislikes, fear, etc. Few may vary. On the basis of the information, make a report without any personal remarks. Read it out in the class. Make the report humorous so that everyone enjoys and no one is hurt. Let us see how best you can do it.
Answer:
Ten of my friends have created beautiful profiles about themselves. On the basis of the information, I would like to say a few things about two of them. (I name them as Abhay and Sacchi) who are a total contrast to their names.

Abhay is afraid of the dark. The most fearful thing is a cockroach. He jumps onto the bed or the sofa when he sees a cockroach. But he is a wrestler, ready to pin down his opponent …… oh ……. but cannot kill a cockroach! Sachhi can spin yarns of stories and make people believe her! How she can move someone to tears! She tells proudly that she never tells a lie, but is the biggest liar on the earth.

But, one thing to be appreciated about her, is that, she is a genuine helper. She is ready to help anyone and at anytime. I really love her for that. The rest many of them have common likes and dislikes but these two are amazing.

Peer Profile Summary in English

Summary :

This chapter shows you an excellent way to improve your writing skills and will surely add to your vocabulary too. This chapter helps you to write a report. We will be writing a ort on peer profile. A report on Peer Profile’ means a systematic, well organized presentation of information got especially of friends/students of your age.

The chapter helps you to understand that a report has to be written to the point without too much of description. It (Report) helps to summarize what is written. The presentation of a report can be oral or written.

While preparing a peer profile, students automatically acquire language skills like speaking in a polite manner, gathering information, putting it together in a relevant manner and preparing a brief report in an interesting way. . Dos and Don’ts while preparing a report on peer profile.

Sentences should be to the point and precise. Too much of description is not required. Presentation should be clear. What is not mentioned should be pointed out. Personal remarks should be avoided. Statements and emotions should not be hurt. Interesting points should be mentioned at the end.

Meanings :

1. peer (n) – someone who is of your age
2. profile (n) – collection of information especially about a person
3. personality (n) – celebrity, qualities that make a person different from the others
4. summary (n) – presentation which is brief and to the point
5. relevant (adj.) – directly related to
6. briefly (adu) – in a few words, short
7. politely (ado) – well mannered
8. hurt one’s feelings (ph) – to cause someone pain

Balbharti English Textbook Std 5 Unit 1

• What a Bird Thought Class 5 English Solutions
• Daydreams Class 5 English Solutions
• Be a Good Listener Class 5 English Solutions
• Strawberries Class 5 English Solutions
• The Twelve Months Class 5 English Solutions
• Announcements Class 5 English Solutions
• Major Dhyan Chand Class 5 English Solutions
• Peer Profile Class 5 English Solutions

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 10 Computer in Accounting Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 10 Computer in Accounting

1. Objective questions:

A. Select the most appropriate alternatives from those given below and rewrite the statements.

Question 1.
The primary document for recording all financial transactions in Tally is the ______________
(a) Journal
(b) Trial sheet
(c) Voucher
(d) File
Answer:
(c) Voucher

Question 2.
______________ displays the balance day-wise for a selected voucher type.
(a) Record book
(b) Ledger book
(c) Journal book
(d) Daybook
Answer:
(d) Daybook

Question 3.
Fixed Deposit A/c comes under ______________ group.
(a) Investments
(b) Current liability
(c) Bank A/c
(d) Current asset
Answer:
(a) Investments

B. Give the word term or phrase which can substitute each of the following statements:

Question 1.
The details of Bills receivable are maintained in this record.
Answer:
Sundry Debtors

Question 2.
Tally software is classified into this category.
Answer:
Mercantile

Question 3.
The short key is used to save or accept the information.
Answer:
Ctrl + A

Question 4.
It is a damaged software, cracked, nearly fully functional.
Answer:
Pirated Software

Question 5.
The process by which all the calculations are automatically done by the accounting software.
Answer:
Automation

C. State whether the following statements are true or false with reason:

Question 1.
Alt + D is the short key for delete voucher entries.
Answer:
This statement is True.
To delete voucher entries, people use the Alt + D key.

Question 2.
In Tally, the F6 Function key is for the payment vouchers.
Answer:
This statement is False.
In Tally, the F6 Function key is useful for receipt vouchers.

Question 3.
Legal software is fully functional software without any restriction.
Answer:
This statement is True.
The base of the legal software is fully functional, safe, and legal, so one can use this kind of software without any hesitation and restriction.

Question 4.
Salary Account comes under Indirect expenses.
Answer:
This statement is True.
When the expenses are made for the purchase of goods, and for the manufacturing process, they are known as a direct expense. Salary does not fall in that category and so it comes under the indirect expense category.

Question 5.
Accounting software may not be customized to meet the special requirement of the user.
Answer:
This statement is False.
Customized Accounting software is prepared to meet the special requirement of the user which is not readily available in the market.

D. Answer in One Sentences:

Question 1.
What is CAS?
Answer:
CAS means Computerized Accounting System which helps business firms to implement accounting processes and makes it user friendly with automation.

Question 2.
Write the steps to create a ledger account in tally.
Answer:
Steps to create a ledger account in the tally are as follows:

• From Gateway of Tally Screen, click on accounts info.
• Path gateway to Tally – Accounts Info – Ledgers – Single ledger – Choses create.

Question 3.
How to view reports in Tally?
Answer:
For viewing accounting reports in accounting software to click on the report option and select the Display option.

Question 4.
State the various types of vouchers.
Answer:
Following are the various voucher types:

1. F4 Contra voucher – For cash deposited in the bank and cash withdrawn from the bank, Transfer from one cash A/c to another Cash A/c and Bank to Bank transfer.
2. F5 Payment voucher – For all types of payments are recorded through this voucher type (Cash and Bank) Cash or Bank.
3. F6 Receipt voucher – For Cash and Bank receipts
4. F7 Journal voucher – For non-cash transactions
5. F8 Sales voucher – For cash as well as credit sales
6. F9 Purchase voucher – For cash as well as a credit purchase

Question 5.
Write the steps to create a company.
Answer:
Following are the steps to create a company:

1. After entering into Accounting software Tally, double click on the option, create a company, under company information. Then follow the navigation path.
   Gateway of Tally > Company Info > Create Company
2. Fill in the detailed information in the company creation form, displayed on the screen – Company creation window.

Balbharti Maharashtra State Board Class 8 Civics Solutions Chapter 3 The Union Executive Notes, Textbook Exercise Important Questions and Answers.

Maharashtra State Board Class 8 Civics Solutions Chapter 3 The Union Executive

Class 8 Civics Chapter 3 The Union Executive Textbook Questions and Answers

1. Choose the correct option and rewrite the statement:

Question 1.
In India, the executive power is vested in the ………………. .
(a) President
(b) Prime Minister
(c) Speaker
Answer:
(a) President

Question 2.
The tenure of the President is of ………… years.
(a) three
(b) four
(c) five
Answer:
(c) five

Question 3.
The Council of Ministers is led by the ………………. .
(a) Party Chief
(b) Prime Minister
(c) President
Answer:
(b) Prime Minister

2. Find and write:

Question 1.
The President, the Prime Minister, the Council of Ministers are called the ……………. .
Answer:
Executive

Question 2.
During the Parliamentary session, the period around 12 noon is known as ……………… .
Answer:
Zero hour

3. write the following concepts in your own words:

Question 1.
Impeachment procedure:
Answer:

1. The responsibility of protecting the Constitution is shouldered by the President.
2. But, if any act of the President violates the Constitution, the Parliament has the authority to remove him.
3. This process known as process of Impeachment.

The procedure for impeachment is as follows:

1. Anyone House can lay the charge of violation of the Constitution.
2. The investigation of the charge is carried out by the other House.
3. If the resolution is passed by special (2/3rd) majority of both the Houses, the President can be removed from his post.

Question 2.
No-confidence motion:
Answer:

1. In the Parliamentary system of government, the Legislature tries to keep control over the Executive.
2. The Executive stays in power till it enjoys the support of the majority in Lok Sabha.
3. The members of the Lok Sabha can move a No-confidence motion by simply expressing “We do not have confidence in the government”.
4. If the motion is passed with majority support, the Council of Ministers (the Executive) has to resign.
5. Thus, this is the most effective way to keep a check on the Council of Ministers.

Question 3.
Jumbo Ministry:
Answer:

1. A huge Council of Ministers with more than necessary ministers is referred to as Jumbo Ministry.
2. There was a trend to keep large Council of Ministers in our country.
3. Later, a constitutional amendment was made to limit the size of the Council of Ministers.
4. As per this amendment, the number of ministers in the Council should not be more than 15% of the total number of members in the Lok Sabha.

4. Answer in brief:

Question 1.
Enumerate the functions of the Council of Ministers.
Answer:
The functions of the Council of Ministers are as follows:
1. The Council of Ministers takes initiative in the process of Law-making by drafting the bills/proposals.
2. It introduces and discusses the bills/ proposals in the House.
3. It introduces bills on various subjects like education, agriculture, industry, health, foreign relations, etc. in the Parliament, conducts discussions on them and tries to get them approved by the Parliament.
4. It also takes the responsibility of implementing the policies approved by the Parliament.

Question 2.
How does the Parliament keep a check on the Executive?
Answer:
The Parliament keeps a check on the Executive in the following ways:
1. The bills/proposals presented by the Council of Ministers are discussed in the Parliament.
2. These discussions and debates help the members to scrutinize the bills/ proposals and point out the shortcomings and help in a creation of healthy laws.
3. During Parliamentary sessions, the proceedings of the House begins with questions asked by the members of the House. The concerned Ministers are expected to give satisfactory answers to these questions.
4. During the Parliamentary sessions, the period around 12 noon is called as ‘Zero House’. During this period, any question of public importance can be raised and discussed.
5. The Parliament can pass a No-confidence motion on the Executive. If the motion is passed with majority support, then it has to resign.

5. Complete the concept picture. 

Question 1.

Answer:

Do it:

Find out the text of the oath taken by the President. Understand its meaning with the help of your teachers.

Do you know:

Jumbo Ministry:

1. Earlier, there was a trend to keep large Council of Ministers.
2. Such huge Councils were known as jumbo Ministry’.
3. Later, a constitutional amendment was made to limit the size of the Council of Ministers.
4. As per this amendment, the number of ministers in the council should not be more than 15% of the total number of members in the Lok Sabha.

Can you tell?

What should the members of the Parliament do to participate effectively in debates and discussions?

Understand it :
(The gist of the conversation between Rama and Vidya.)

1. The President is the nominal head and the Prime Minister is the executive head.
2. The Prime Minister meets the President regularly and informs him about the conduct of administration.
3. The President has the right to seek information about new laws and policies framed by the Parliament. from the Prime Minister.

Project:

Question 1.
If you become the Prime Minister what works will you prioritise? Create a priority-wise list and present it in class.

Question 2.
Collect pictures and information of India’s Presidents since independence.

Class 8 Civics Chapter 3 The Union Executive Additional Important Questions and Answers

Choose the correct option and rewrite the statement:

Question 1.
The ………………. bears the responsibility of protecting the Constitution and ensuring that the government runs as per the Constitution.
(a) Speaker
(b) President
(c) Vice-President
Answer:
(b) President

Question 2.
The President can be removed if the impeachment resolution is passed by ………………. majority in both the Houses of Parliament.
(a) 1/3rd
(b) 2/3rd
(c) 3/4th
Answer:
(b) 2/3rd

Question 3.
The ………………. is the Commander-in-Chief of the armed forces.
(a) Prime Minister
(b) Vice-President
(c) President
(d) Brigadier
Answer:
(c) President

Question 4.
In case a minister is not a member of the Parliament, he/she has to get elected to the Parliament within ………………. months.
(a) three
(b) six
(c) nine
(d) two
Answer:
(b) six

Question 5.
As per the amendment, the number of minister’s in the council should not be more than ………………. % of the total number of members in Lok Sabha.
(a) 10
(b) 20
(c) 15
(d) 25
Answer:
(c) 15

Question 6.
The Council of Ministers stays in power till it enjoys the support of majority in ………………. .
(a) Legislative Assembly
(b) Legislative Council
(c) Rajya Sabha
(d) Lok Sabha
Answer:
(d) Lok Sabha

Question 7.
In the absence of the President, ………………. carries out his functions.
(a) Vice-President
(b) Prime Minister
(c) Speaker of Lok Sabha
(d) Chief Election Commissioner
Answer:
(a) Vice-President

Find and write:

Question 1.
The group of Parliamentarians and members of the state legislatures who elect the President ……………… .
Answer:
Electoral college

Question 2.
One who has the right to declare emergency in case of crisis …………… .
Answer:
President

Complete the concept map:

Question 1.

Answer:

Write short notes on:

Question 1.
Vice-President:
Answer:

1. The Vice-President is elected by members of both the Houses.
2. The person contesting the election for the post of Vice-President should be a citizen of India and should have completed 35 years of age.
3. He is the ex-officio Chairman of Rajya Sabha and exercises control over the functioning of Rajya Sabha.
4. In the absence of the President, his functions are carried out by the Vice President.

Question 2.
President:
Answer:

1. The President is the Constitutional Head of India.
2. He is elected by the directly elected representatives of the Central and State legislatures.
3. The person elected to the post of the President has to take an oath while accepting the post.
4. According to the oath, the President bears the responsibility of protecting the Constitution and ensuring that the government runs as per the Constitution.
5. The President governs in accordance with the advice given by the Prime Minister and the Council of Ministers.
6. He has Legislative, Executive, Judicial, Defence and Emergency powers.

Explain the following statements with reasons:

Question 1.
The President is the nominal and constitutional Head of India.
Answer:

1. The Constitution has vested all executive powers in the President.
2. The government carries out its functions in the name of the President.
3. However, in reality, the Prime Minister and the Council of Ministers run the government.

Hence, the President is the nominal and Constitutional Head of India.

Question 2.
The Council of Ministers has to take the Parliament into confidence while framing policies.
Answer:

1. The Council of Ministers has to decide specific policies on subject like education, agriculture, industry, health, foreign affairs, etc.
2. The Ministers of respective departments have to lay their policy plans in the House and discuss them thoroughly.
3. The policies cannot be implemented without the approval of the Parliament.
4. Also, the Council of Ministers can stay in power till it enjoys the support of the Parliament.
5. Hence, it has to take the Parliament into confidence while framing policies.

Answer in brief:

Question 1.
How is the President elected?
Answer:

1. The President is not directly elected by the people of India.
2. The common people do not vote in the election of the President.
3. He is elected by the Electoral College.
4. The Electoral College includes all members/elected representatives of Parliament and the members of the State Legislatures.

Question 2.
How is the Council of Ministers formed?
Answer:

1. The party which attains majority in the Lok Sabha election, nominates its leader as the Prime Minister.
2. The Prime Minister is given an oath by the President.
3. The Prime Minister then, chooses his trustworthy and efficient colleagues from within the party to form the Council of Ministers.
4. He gives priority to his colleagues considering their administrative experience, governance skills, efficiency and technical expertise.
5. The President administers oath to all the Council of Ministers. In this way, the Council of Ministers is formed.

Question 3.
State the qualifications necessary for contesting the Presidential election.
Answer:

1. The person contesting the Presidential election should be a citizen of India.
2. He should be 35 years of age.
3. He should also fulfill other conditions mentioned by the Constitution.

Question 4.
Mention the functions of the Prime Minister.
Answer:
The functions of the Prime Minister are as follows:

1. To form the Council of Ministers, selecting trustworthy, experienced and efficient people.
2. To allocate portfolios and chair all the meetings of the Council of Ministers.
3. To lead the Council of Ministers, maintain coordination among various departments, facilitate cooperation among departments and supervise to bring about efficiency and efficacy.
4. To raise the image of the country at international level.
5. To support the people during disasters.

Question 5.
What should the MPs do to enable them to participate effectively in Lok Sabha discussions?
Answer:
For effective participation in Lok Sabha, the MPs have to practise following things:

1. They should come prepared to the Lok Sabha with deep study of the problems of their constituencies and effective solutions to the same.
2. They should thoroughly understand the functioning of the Parliament and express people’s problems in a precise manner, without wasting other’s time.
3. They should be able to criticise the shortcomings and defects in bills/policies effectively.
4. They should be well-versed with the various effective tools, granted by the Constitution, for keeping a check on the Council of Ministers.
5. They should strictly keep away from unparliamentary practices like creating chaos, shouting slogans, tearing papers, being physically aggressive or fighting, etc. as such practices are not helpful in any manner.

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner)

A. Select the most appropriate alternatives from those given below and rewrite the sentence.

Question 1.
The profit or loss from revaluation on retirement of partner is shared by ______________
(a) the remaining partners
(b) all the partners
(c) only retiring partner
(d) bank
Answer:
(b) all the partners

Question 2.
Descrease in the value of assets should be ______________ to Profit and Loss Adjustment Account.
(a) debited
(b) credited
(c) added
(d) equal
Answer:
(a) debited

Question 3.
The balance of the capital account of retired partner is transferred to his ______________ account if it is not paid.
(a) loan
(b) personal
(c) current
(d) son’s
Answer:
(a) loan

Question 4.
Gain ratio = ______________ Ratio less Old Ratio.
(a) New
(b) Equal
(c) Capital
(d) Sacrifice
Answer:
(a) New

Question 5.
New Ratio = Old Ratio + ______________ Ratio.
(a) Gain
(b) Capital
(c) Sacrifice
(d) Current
Answer:
(a) Gain

Question 6.
Apte, Bhate and Chitale are sharing 1/2, 3/10, and 1/5 if Apte retire their new ratio will be ______________
(a) 5 : 2
(b) 3 : 2
(c) 5 : 3
(d) 2 : 5
Answer:
(b) 3 : 2

B. Write the word, term, phrase, which can substitute each of the following statement.

Question 1.
Credit balance of Profit and Loss Adjustment Account.
Answer:
Profit on Revaluation Accounts

Question 2.
The ratio in which the continuing partners are benefited due to retirement of partner.
Answer:
Gain Ratio

Question 3.
Debit balance of Revaluation Account.
Answer:
Loss on Revaluation

Question 4.
The ratio which is obtained by deducting Old Ratio from New Ratio.
Answer:
Gain Ratio

Question 5.
Money value of business reputation earned by the firm over a number of years.
Answer:
Goodwill

Question 6.
Partner’s Account where Loss or Profit on revaluation is transferred.
Answer:
Capital/Current Account

C. State whether the following statement are true or false with reasons.

Question 1.
Gain ratio means New ratio minus Old ratio.
Answer:
This statement is True.
As per definition, profit sharing ratio which is acquired by the continuing partners from the retiring partner is called gain ratio. If gain ratio added to old ratio we will get New ratio. It means New ratio = Old ratio + Gain ratio by interchanging the terms, we will get Gain ratio = New ratio – Old ratio.

Question 2.
Retiring partner’s share in profit up to the date of his retirement will be debited to Profit and Loss Suspense Account.
Answer:
This statement is True.
If a partner retires from the firm during the accounting year, the profit or loss for the period from the date of last balance sheet to the date of retirement is calculated on the basis of last year’s profit or average profit and it is credited to retiring partner’s capital A/c and for time being it debited to new account called Profit and Loss Expense A/c. This is because final accounts cannot be prepared on any date during the accounting year.

Question 3.
On retirement of a partner, sacrifice ratio is considered.
Answer:
This statement is False.
On retirement of a partner, his share is acquired by continuing partners in certain proportion and it is nothing but gain for them. Therefore, on retirement of a partner instead of sacrifice ratio gain ratio is considered.

Question 4.
Retiring partner is called an outgoing partner.
Answer:
This statement is True.
When a person retires from the firm due to health issues, financial issues or personal reasons then it is known as person retires from the business and for the business, he is an outgoing partner.

Question 5.
On retirement of a partner, remaining partner will share the goodwill in their profit sharing ratio.
Answer:
This statement is False.
On retirement of a partner, after giving retiring, partner’s share in goodwill and if goodwill is written off, then remaining partners will adjust the goodwill in their new profit sharing ratio. (If raised to full extent and written off)

Question 6.
Retiring partner is not entitled to share in general reserve and accumulated profit.
Answer:
This statement is False.
General reserve and accumulated profit are created out of past undistributed profit, such profits are the outcome of hard work of all the partners including retiring partner. Hence, retiring partner’s has right to share general reserve and accumulated profit. He is therefore, entitled to get share in general reserve and accumlated profit.

D. Fill in the blanks and rewrite the following sentence:

Question 1.
New Ratio (less) ______________ = Gain ratio.
Answer:
Old ratio

Question 2.
Retiring partner’s share of goodwill is ______________ to remaining Partner’s Capital Account.
Answer:
debited

Question 3.
Revaluation A/c is also known as ______________ Account.
Answer:
Profit and Loss Adjustment

Question 4.
On retirement, the balance at a Current Account of a partner is transferred to his ______________ Account.
Answer:
Capital

Question 5.
A proportion in which the continuing partners get the share of retiring partner is known as ______________ Ratio.
Answer:
Gain

E. Answer in one sentence.

Question 1.
What is meant by Retirement of a Partner?
Answer:
Retirement of a partner refers to a process in which a partner leaves the firm or severes his relations with other partners on account of his old age, continued ill health, loss of interest in the firm, misunderstanding amongst the partners, etc.

Question 2.
What is Benefit Ratio?
Answer:
Profit sharing ratio which is acquired by the continuing partners on account of retirement or death of a partner is called Benefit Ratio or Gain Ratio.

Question 3.
What is New Ratio?
Answer:
The ratio in which profits or losses are shared by the continuing partners after retirement of a partner is called New Profit Sharing Ratio.

Question 4.
How is the amount due to the retiring partner settled?
Answer:
The amount due to a retiring partner is settled as per the terms of partnership agreement or otherwise mutually agreed upon either in lumpsum or in instalments.

Question 5.
How is Gain Ratio calculated?
Answer:
Gain ratio is calculated at the time of retirement of a partner by deducting old ratio from new ratio.

Question 6.
Why is retiring partner’s capital account credited with goodwill?
Answer:
Goodwill is an intangible assets or benefits accrued to the firm and its benefits are transferred to retiring partner’s Capital A/c by giving credit.

Practical Problems

Question 1.
The Balance Sheet of Mr Mama, Kaka and Mr Baba who shared profits and losses as 4 : 3 : 3 respectively.
Balance Sheet as on 31st March, 2018

Kaka retires on 1st April, 2018 on the following terms.
1. The share of Kaka in Goodwill of the firm is valued at ₹ 2,700.
2. Furniture to be depreciated by 10% and Motor car by 12.5%.
3. Live Stock to be appreciated by 10% and Plant by 20%.
4. A provision of ₹ 2,000 to be made for a claim of compensation.
5. R.D.D. is no longer necessary.
6. The amount payable to Kaka should be transferred to his Loan A/c.
Prepare Profit and Loss Adjustment A/c, Partners’ Capital A/cs and Balance Sheet of the new firm.
Solution:
In the books of Partnership Firm

Balance Sheet as on 1st April, 2018


Working Notes:
1. R.D.D. is no longer require means it is a gain for firm.
2. A provision of ₹ 2,000 to be made for a claim of compensation, ₹ 2,000 is recorded on debit side of Profit and Loss Adjustments A/c and then on liability side of Balance Sheet.
3. Total payable amount to Kaka ₹ 20,175 is recorded as Kaka’s Loan A/c.

Question 2.
The Balance Sheet of Ram, Shyam and Ghanshyam sharing profits and losses in 3 : 2 : 1 respectively and their position on 31-3-19 were as follows:
Balance Sheet as on 31st March, 2019

Ghanshyam retired on 1st April, 2019 on the following terms:
1. Building and Investment to be appreciated by 5% and 10% respectively.
2. Provision for Doubtful Debts to be created at 5% on Debtors.
3. The provision of ₹ 3,000 be made in respect of Outstanding Salary.
4. Goodwill of the firm is valued at ₹ 90,000 and partners decide that goodwill should be written back.
5. The amount payable to the retiring partner be transferred to his Loan A/c.
Prepare: Profit and Loss Adjustment A/c, Partners’ Capital A/c, Balance Sheet of new firm.
Solution:
In the books of Partnership Firm


Balance Sheet as on 1st April, 2019

Working Notes:
1. Provision of ₹ 3,000 for outstanding salary is recorded on debit side of Profit and Loss Adjustment A/c and then on the Liability side of Balance Sheet.
2. Goodwill of the firm is valued at ₹ 90,000 and share of retiring partner in it is ₹ 15,000 (\(\frac{1}{6}\)th part) and it is to be written back means it is to be shared by remaining partners in their profit-loss ratio.

Question 3.
The Balance Sheet of the Anu, Renu and Dinu is as follows, and the partners are sharing profits and losses in the proportion of 2 : 2 : 1 respectively.
Balance Sheet as on 31st March, 2019

Dinu retires from the firms on 1st April, 2019 on the following terms:
1. The assets are to be revalued as : freehold property ₹ 30,000, Machinery ₹ 5,000, Furniture ₹ 12,000, All debtors are good.
2. Goodwill of the firm be valued at thrice the average profit for preceding five years. Profits of the firm for the year.
2014-15 – ₹ 14,500
2015-16 – ₹ 10,500
2016-17 – ₹ 10,000
2017-18 – ₹ 16,000
2018-19 – ₹ 10,000
3. Dinu should be paid ₹ 3,000 by cheque.
4. The Balance of Dinu’s Capital A/c should be kept in the business as loan.
Prepare: Profit and Loss Adjustment A/c, Capital Accounts of Partners, Balance Sheet of the new firm.
Solution:
In the books of Partnership Firm

Balance Sheet as on 1st April 2019

Working Notes:
1. Average profit = \(\frac{\text { Total Profit }}{\text { No. of years }}\)
= \(\frac{1000+10,500+10,000+16,000+10,000}{5}\)
= \(\frac{47,500}{5}\)
= ₹ 9,500
Goodwill = Avg. profit × No. of years
= 9,500 × 3 years
= ₹ 28,500
Goodwill value given in balance sheet = ₹ 30,000
New value arrived at = ₹ 28,500
Loss due to revaluation = ₹ 1,500
To be recorded in P & L Adj. A/c – Dr. Side.
In asset side of Balance sheet, write ₹ 28,500 for Goodwill.

2. Balance of Bank A/c = Opening Balance – Cheque given to Dinu
= 5,000 – 3,000
= ₹ 2,000

Question 4.
Rohan, Rohit and Sachin are partners in a firm sharing profits and losses in the proportion 3 : 1 : 1 respectively. Their balance sheet as on 31st March, 2018 is as shown below:
Balance Sheet as on 31st March, 2018

On 1st April, 2018 Sachin retired and the following adjustments have been agreed upon:
1. Goodwill was revalued on ₹ 50,000.
2. Assets and Liabilities were revalued as follows:
Debtors ₹ 50,000, Live stock ₹ 45,000, Building ₹ 1,25,000, Plant and Machinery ₹ 30,000, Motor truck ₹ 95,000 and Creditors ₹ 30,000.
3. Rohan and Rohit contributed additional capital through Net Banking of ₹ 50,000 and ₹ 25,000 respectively.
4. Balance of Sachin’s Capital Account is transferred to his Loan Account.
Give Journal entries in the books of new firm.
Solution:
Journal entries in the books of Partnership Firm

Working Notes:
1. Calculation of Profit on Revaluation of Assets and Liabilities.

Question 5.
Shah, Lodha and Dhole were partners sharing profits and losses in the ratio of 4 : 3 : 3. Their Balance Sheet as on 31st March, 2019 is given below:
Balance Sheet as on 31st March, 2019

On 1st April, 2019 Mr. Lodha retired from the firm on the following terms:
1. Goodwill is to be valued at an average profits and losses of the last five years which were as follows:
Year – Profit/Loss
2015 – ₹ 35,000
2016 – ₹ 20,000
2017 – ₹ 30,000
2018 – ₹ 20,000
2019 – ₹ 25,000
2. Computers to be depreciated by 10%.
3. Furniture to be revalued at ₹ 27,500.
4. Vehicles appreciated by 20%.
5. R.D.D. was no longer necessary.
6. Shah and Dhole will share the future profits and losses in the ratio of 2 : 1.
7. It was decided that goodwill should not appear in the books of a new firm and amount payable to Lodha is to be transferred to his Loan A/c.
Prepare: Profit and Loss Adjustment A/c, Partners’ Capital Accounts, Balance Sheet of new firm.
Solution:
In the books of Partnership Firm

Balance Sheet as on 1st April 2019

Working Note:
Average profit = \(\frac{\text { Total Profit }}{\text { No. of Years }}\)
= \(\frac{35,000+20,000+30,000+20,000+25,000}{5}\)
= \(\frac{1,30,000}{5}\)
= ₹ 26,000
∴ Goodwill = ₹ 26,000
Goodwill should not appear in the books of accounts.
Therefore, ₹ 26,000 credited in Partners’ Capital Account in partners’ old profit and loss ratio. ₹ 26,000 will be debited in Partners’ Capital Account in partners’ new profit-loss ratio.

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 3 Reconstitution of Partnership (Admission of Partner) Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 3 Reconstitution of Partnership (Admission of Partner)

1. Objetive type questions.

A. Select the most appropriate alternatives from the following and rewrite the sentences.

Question 1.
Anuj and Eeshan are two partners sharing profits and losses in the ratio of 3 : 2. They decided to admit Aaroh for 1/5th share, the new profit sharing ratio will be __________
(a) 12 : 8 : 5
(b) 4 : 3 : 1
(c) 12 : 8 : 1
(d) 12 : 3 : 1
Answer:
(a) 12 : 8 : 5

Question 2.
Excess of proportionate capital over actual capital represents __________
(a) equal capital
(b) surplus capital
(c) deficit capital
(d) gain
Answer:
(c) deficit capital

Question 3.
__________ is credited when unrecorded asset is brought into business.
(a) Revaluation Account
(b) Balance Sheet
(c) Trading Account
(d) Partners Capital Account
Answer:
(a) Revaluation Account

Question 4.
When goodwill is withdrawn by the partner __________ account is credited.
(a) Revaluation
(b) Cash/Bank
(c) Current
(d) Profit and Loss Adjustment
Answer:
(b) Cash/Bank

Question 5.
If asset is taken over by the partner __________ Account is debited.
(a) Revaluation
(b) Capital
(c) Asset
(d) Balance Sheet
Answer:
(b) Capital

B. Write the word/phrase/term, which can substitute each of the following statements.

Question 1.
The method under which calculation of goodwill is done on the basis of extra profit earned above the normal profit.
Answer:
Super Profit Method

Question 2.
An account is opened to adjust the value of assets and liabilities at the time of admission of a partner.
Answer:
Revaluation A/c or Profit and Loss A/c

Question 3.
The reputation of a business is measured in terms of money.
Answer:
Goodwill

Question 4.
The ratio in which general reserve is distributed to the old partners.
Answer:
Old Ratio

Question 5.
Name the method of the treatment of goodwill where a new partner will bring his share of goodwill in cash.
Answer:
Premium Method

Question 6.
The proportion in which old partners make a sacrifice.
Answer:
Sacrifice Ratio

Question 7.
Capital employed × NRR/100 = __________
Answer:
Normal Profit

Question 8.
An Account is debited when the partner takes over the asset.
Answer:
Partner’s Capital A/c or Partner’s Current A/c

Question 9.
Profit and Loss Account balance appearing on the liability side of the Balance Sheet.
Answer:
Undistributed Profit or Accumulated Profit

Question 10.
Old ratio – New ratio = __________
Answer:
Sacrifice Ratio

C. State True or False with reasons:

Question 1.
A new partner can bring capital in cash or kind.
Answer:
This statement is True.
As per the provision of partnership deed, when any person is admitted in the firm, he has to bring some amount as capital which can be in cash or in-kind of assets to get rights in the assets and definite share in the future profit of the firm.

Question 2.
When goodwill is paid privately to the partners, it is not recorded in the books.
Answer:
This statement is True.
When goodwill is paid privately to the partners, by a newly admitted person, then in such case no transaction takes place in the business, and the firm as such is not all benefited. Hence it is not recorded in the books of accounts.

Question 3.
The gain ratio is calculated at the time of admission of a partner.
Answer:
This statement is False.
At the time of admission of a person, in the business, sacrifices are made by the old partners in favour of the new partner. It means there is no question of any gain to the partners, so we can say that the Gain ratio is not calculated at the time of admission of a partner.

Question 4.
Revaluation profit is distributed among all partners including new partners.
Answer:
This statement is False.
Revaluation profit arises due to efforts and hardworking of the old partners in the past and hence profit earned on revaluation of assets and liabilities at the time of admission of a person as a partner in the business belongs to old partners. So, such profit is not distributed among all partners including the new partners. It is distributed only among old partners.

Question 5.
Change in the relationship between the partners is called as Reconstitution of Partnership.
Answer:
This statement is True.
When any person joins the business as a partner, a change in the relationship takes place. The old agreement is terminated and a new agreement is prepared. There is the change in profit or loss sharing ratio and relationship of the partners which is known as Reconstitution of Partnership.

Question 6.
New partners always bring their share of goodwill in cash.
Answer:
This statement is False.
When a new person is admitted to the partnership firm, the old partners surrender a certain share in profit and give it to a new partner. In exchange for that new partner is required to bring goodwill in cash or in kind. If he is unable to bring cash for goodwill, then Goodwill is raised and adjusted to the new partner’s capital A/c.

Question 7.
When the goodwill is written off, the goodwill account is debited.
Answer:
This statement is False.
To write off goodwill means to decrease or wipe out the value of goodwill. When goodwill as an asset of the business is raised, Goodwill A/c is debited in the books of Account. Conversely, when Goodwill is written off from the business, the Goodwill A/c is credited in the books of business.

Question 8.
The new ratio minus the old ratio is equal to the sacrifice ratio.
Answer:
This statement is False.
When a new partner is admitted, old partners have to sacrifice their profit share in favour of the new partner and their old ratio gets reduced and whatever ratio is left becomes a new ratio. Hence, as per equation:
New Ratio = Old Ratio – Sacrifice Ratio.
By interchanging the terms,
Sacrifice Ratio = Old Ratio – New Ratio.

Question 9.
Usually, when a new partner is admitted to the firm, there will be an increase in the capital of the firm.
Answer:
This statement is True.
When a new partner is admitted to the firm, he brings his share of capital and goodwill, in cash or in-kind, to enjoy the right of sharing the future profit, and hence there will be an increase in the capital of the firm.

Question 10.
Cash/Bank Account is credited when goodwill is withdrawn by the old partners.
Answer:
This statement is True.
When a new partner brings his share of goodwill, old partners have the right to withdraw it in cash. Therefore, when old partners withdraw the amount of goodwill, cash goes out from the firm and not goodwill. Hence Cash/Bank A/c is credited.

D. Find the odd one.

Question 1.
General reserve, Creditors, Machinery, Capital
Answer:
Machinery

Question 2.
Decrease in Furniture, Patents wrote off, Increase in Bills payable, R.D.D. written off
Answer:
R.D.D. written off

Question 3.
Super profit method, Valuation method, Average profit method, Fluctuating capital method
Answer:
Fluctuating capital method

E. Calculate the following:

Question 1.
A and B are partners in a firm sharing profit and losses in the ratio of 1 : 1. C is admitted. A surrenders 1/4th share and B surrenders 1/5th of his share in favour of C. Calculate new profit sharing ratio.
Solution:
Old ratio of A and B = 1 : 1 or \(\frac{1}{2}\) : \(\frac{1}{2}\)
A’s sacrifice = \(\frac{1}{4} \times \frac{1}{2}=\frac{1}{8}\)
B’s sacrifice = \(\frac{1}{5} \times \frac{1}{2}=\frac{1}{10}\)
Sacrificing ratio of A and B = \(\frac{1}{8}\) : \(\frac{1}{10}\) = 5 : 4
C’s share = A’s share + B’s share = \(\frac{1}{8}+\frac{1}{10}=\frac{5+4}{40}=\frac{9}{40}\)
A’s new share = Old ratio – Sacrifice ratio = \(\frac{1}{2}-\frac{1}{8}=\frac{4-1}{8}=\frac{3}{8}\)
B’s new share = Old ratio – Sacrifice ratio = \(\frac{1}{2}-\frac{1}{10}=\frac{5-1}{10}=\frac{4}{10}\)
Therefore, New ratio of A, B and C = \(\frac{3}{8}: \frac{4}{10}: \frac{9}{40}\) = 15 : 16 : 9
(Making denominator equal)

Question 2.
Anika and Radhika are partners sharing profit in the ratio of 5 : 1. They decide to admit Sanika to the firm for 1/5th share. Calculate the Sacrifice ratio of Anika and Radhika.
Solution:
Balance = 1 – share of new partner
= 1 – \(\frac{1}{5}\)
= \(\frac{4}{5}\) (Remaining share)
New ratio = Old ratio x Balance of 1
Anika’s New ratio = \(\frac{5}{6} \times \frac{4}{5}=\frac{20}{30}\)
Radhika’s New ratio = \(\frac{1}{6} \times \frac{4}{5}=\frac{4}{30}\)
Sanika’s New ratio = \(\frac{1}{5} \times \frac{6}{6}=\frac{6}{30}\) (Making denominator equal)
∴ New Profit and Loss ratio = \(\frac{20}{30}: \frac{4}{30}: \frac{6}{30}\) = 20 : 4 : 6 i.e. 10 : 2 : 3
Sacrifice ratio = old ratio – New ratio
Anika’s Sacrifice ratio = \(\frac{5}{6}-\frac{20}{30}=\frac{25-20}{30}=\frac{5}{30}\)
Radhika’s Sacrifice ratio = \(\frac{1}{6}-\frac{4}{30}=\frac{5-4}{30}=\frac{1}{30}\)
∴ Sacrifice ratio = \(\frac{5}{30}: \frac{1}{30}\) = 5 : 1

Question 3.
Pramod and Vinod are partners sharing profits and losses in the ratio of 3 : 2. After the admission of Ramesh the New ratio of Pramod, Vinod and Ramesh are 4 : 3 : 2. Find out the Sacrifice ratio.
Solution:
Sacrifice Ratio = Old ratio – New ratio
Pramod’s Sacrifice ratio = \(\frac{3}{5}-\frac{4}{9}=\frac{27-20}{45}=\frac{7}{45}\)
Vinod’s Sacrifice ratio = \(\frac{2}{5}-\frac{3}{9}=\frac{18-15}{45}=\frac{3}{45}\)
∴ Sacrifice ratio = \(\frac{7}{45}: \frac{3}{45}\) = 7 : 3.

F. Answer in one sentence.

Question 1.
What is Revaluation Account?
Answer:
An account opened and operated by any partnership firm for recording changes in the value of assets and liabilities and to ascertain profit or loss made on revaluation of assets and liabilities is called Revaluation Account.

Question 2.
What is meant by Reconstitution of Partnership?
Answer:
Reconstitution of partnership means a change in the relationship between/among partners and in the form of partnership.

Question 3.
Why is the new partner admitted?
Answer:
A new partner is admitted to the existing partnership firm to increase the capital resources of the firm and to secure advantages of a new entrant’s skill and business connections, i.e. goodwill.

Question 4.
What is the sacrifice ratio?
Answer:
A ratio that is surrendered or given up by the old partners in favour of a newly admitted partner is called the sacrifice ratio.

Question 5.
What do you mean by raising the goodwill at the time of admission of a new partner?
Answer:
Raising the Goodwill at the time of admission of a new partner means debiting Goodwill Account up to the value it is raised and crediting. Old partners’ Capital Accounts in their old ratio in the books of the firm.

Question 6.
What is the super profit method of calculation of goodwill?
Answer:
Super profit method of calculation of Goodwill is a method in which Goodwill is valued at a certain number of years purchases of the super profit of the partnership firm.

Question 7.
When is the ratio of sacrifice calculated for the distribution of goodwill?
Answer:
The ratio of sacrifice is calculated when the benefits of goodwill contributed by a new partner in cash is to be transferred to existing partners’ Capital/Current Account.

Question 8.
What is the treatment of accumulated profits at the time of admission of a partner?
Answer:
Accumulated profits at the time of admission of a partner are transferred to old partners’ Capital/Current Accounts in their old profit sharing ratio.

Question 9.
State the ratio in which the old partner’s Capital A/c will be credited for goodwill when the new partner does not bring his share of goodwill in cash.
Answer:
When the new partner does not bring his share of goodwill in cash, Goodwill is raised up to a certain value and credited to old partners’ Capital/Current A/cs in their old profit sharing ratio.

Question 10.
What does the excess of debit over credits in the Profit and Loss Adjustment Account indicate?
Answer:
The excess of debit over credits in the Profit and Loss Adjustment Account indicates loss on revaluation of assets and liabilities.

G. Complete the table.

Question 1.

Answer:
Average Profit = \(\frac{Total Profit}{Number of years}\)

Question 2.

Answer:
Normal Profit = Capital Employed × \(\frac{NPR}{100}\)

Question 3.

Answer:
The stock shown in Balance Sheet → Stock undervalued by 20% → Cost of Stock
₹ 1,60,000 → ₹ 40,000 → ₹ 2,00,000

Practical Problems

Question 1.
Vikram and Pradnya share profits and losses in the ratio 2 : 3 respectively. Their Balance Sheet as of 31st March 2018 was as under.
Balance Sheet as of 31st March 2018

They agreed to admit Avani as a partner on 1st April 2018 on the following terms:
1. Avani shall have 1/4th share in future profits.
2. He shall bring ₹ 37,500 as his capital and ₹ 30,000 as his share of goodwill.
3. Land and building to be valued at ₹ 45,000 and furniture to be depreciated by 10%.
4. Provision for bad and doubtful debts is to be maintained at 5% on the Sundry Debtors.
5. Stock to be valued ₹ 82,500.
The Capital A/c of all partners to be adjusted in their new profit and loss ratio and excess amount be transferred to their loan accounts.
Prepare Profit and Loss Adjustment Account, Capital Accounts, and New Balance Sheet.
Solution:
In the books of Partnership Firm

Balance Sheet as of 1st April 2018

Working Notes:
1. Calculation of new profit ratio = 1 – share of new partner
= 1 – \(\frac{1}{4}\)
= \(\frac{3}{4}\) (Remaining share)
New ratio = old ratio × balance 1 (Remaining share)
Vikram’s new ratio = \(\frac{2}{5} \times \frac{3}{4}=\frac{6}{20}\)
Pradnya’s new ratio = \(\frac{3}{5} \times \frac{3}{4}=\frac{9}{20}\)
Avani’s ratio = \(\frac{1}{4}=\frac{1}{4} \times \frac{5}{5}=\frac{5}{20}\)
∴ New profit sharing ratio = 6 : 9 : 5.
Capital amount adjusted in their new profit and loss ratio:
Total Capital of the Partnership Firm = (Reciprocal of New Partner’s Share) × (Capital of New Partner)
= (Reciprocal of \(\frac{1}{4}\)) × 37,500
= 4 × 37,500
= ₹ 1,50,000
Vikram’s Capital balance = (Vikram’s New Ratio) × (Total Capital of the firm)
= \(\frac{6}{20}\) × 1,50,000 = ₹ 45,000
Pradnya’s Capital balance = \(\frac{9}{20}\) × 1,50,000 = ₹ 67,500

Question 2.
Amalendu and Sameer share profits and losses in the ratio 3 : 2 respectively. Their Balance Sheet as of 31st March 2017 was as under:
Balance Sheet as of 31st March 2017

On 1st April 2017 they admit Paresh into partnership. The term being that:
1. He shall pay ₹ 16,000 as his share of Goodwill 50% amount of Goodwill shall be withdrawn by the old partners.
2. He shall have to bring in ₹ 20,000 as his Capital for 1/4 share in future profits.
3. For the purpose of Paresh’s admission it was agreed that the assets would be revalued as follows:
A. Land and Building is to be valued at ₹ 60,000.
B. Plant and Machinery to be valued at ₹ 16,000.
C. Stock valued at ₹ 20,000 and Furniture and Fixtures at ₹ 4,000.
D. A Provision of 5% on Debtors would be made for Doubtful Debts.
Pass the necessary Journal Entries in the books of a new firm.
Solution:
Journal entries in the books of Partnership Firm


Working Notes:

Question 3.
Vasu and Viraj share profits and losses in the ratio of 3 : 2 respectively. Their Balance Sheet as on 31st March, 2019 was as under:
Balance Sheet as on 31st March, 2019

They admit Hari into partnership on 1-4-2019. The terms being that:
1. He shall have to bring in ₹ 60,000 as his Capital for 1/4 share in future profits.
2. Value of Goodwill of the firm is to be fixed at the average profits for the last three years.
The Profit were:
2015-16 – ₹ 48,000
2016-17 – ₹ 81,000
2017-18 – ₹ 73,500
Hari is unable to bring the value of Goodwill in cash. It is decided to raise Goodwill in the books of accounts.
3. Reserve for Doubtful debts is to be created at ₹ 1,500.
4. Closing stock is valued at ₹ 22,500.
5. Plant and Building are to be depreciated by 5%.
Prepare Profit and Loss-Adjustment A/c, Capital Accounts of Partners and Balance Sheet of the new firm.
Solution:
In the books of the firm __________

Balance Sheet as on 1st April 2019

Working Notes:
1. Average Profit = \(\frac{Total Profit}{No. of years}\)
= \(\frac{48,000+81,000+73,500}{3}\)
= ₹ 67,500
∴ Goodwill value = ₹ 67,500
Vasu’s share in Goodwill = ₹ 40,500 (67,500 × \(\frac{3}{5}\))
Viraj’s share in Goodwill = ₹ 27,000 (67,500 × \(\frac{2}{5}\))

2. Hari is not able to bring a share in goodwill and it is decided to raise the goodwill in the book.
Therefore, Goodwill is recorded in the Asset side ₹ 67,500.

Question 4.
Mr. Deep & Mr. Karan were in partnership sharing profits & losses in the proportion of 3 : 1 respectively. Their Balance Sheet on 31st March 2018 stood as follows:
Balance Sheet as of 31st March 2018

They admit Shubham into Partnership on 1 April 2018. The terms being that:
1. He shall have to bring in ₹ 20,000 as his capital for 1/5 share in future profits & ₹ 10,000 as his share of Goodwill.
2. A provision for 5% doubtful debts to be created on sundry debtors.
3. Furniture to be depreciated by 20%.
4. Stock should be appreciated by 5% and Building be appreciated by 20%.
5. Capital A/c of all partners be adjusted in their new profit sharing ratio through cash account.
Prepare Profit and Loss-Adjustment A/c, Partners’ Capital A/c, Balance Sheet of the new firm.
Solution:
In the books of the firm __________


Balance Sheet as of 1st April 2018

Working Note:
Calculation of new ratio : Balance of 1 = 1 – share of new partner
= 1 – \(\frac{1}{5}\)
= \(\frac{4}{5}\) (Remaining share)
New ratio = Old ratio × balance 1 (Remaining share)
Deep’s new ratio = \(\frac{3}{4} \times \frac{4}{5}=\frac{3}{5}\)
Karan’s new ratio = \(\frac{1}{4} \times \frac{4}{5}=\frac{1}{5}\)
Shubham’s new ratio = \(\frac{1}{5}=\frac{1}{5}\)
∴ New profit and loss sharing ratio = 3 : 1 : 1
Capital amount to be adjusted in Partner’s new profit and loss ratio:
Total Capital of the firm = (Reciprocal of New partner’s share) × (New partner’s capital)
= 5 × 20,000
= ₹ 1,00,000
Deep’s capital balance = \(\frac {3}{5}\) × 1,00,000 = ₹ 60,000
Karan’s capital balance = \(\frac {1}{5}\) × 1,00,000 = ₹ 20,000

Question 5.
Mr. Kishor & Mr. Lai were in partnership sharing profits & losses in the proportion of 3/4 and 1/4 respectively.

They decided to admit Ram on 1 April 2018 on the following terms:
1. He should be given 1/5th share in profit and for that, he brought in ₹ 60,000 as capital through RTGS.
2. Goodwill should be raised at ₹ 60,000.
3. Appreciate Land and Building by 20%.
4. Furniture and Stock are to be depreciated by 10%.
5. The capitals of all partners should be adjusted in their new profit sharing ratio through Bank A/c.
Pass necessary Journal Entries in the books of the partnership firm and a Balance Sheet of the new firm.
Solution:
Journal entries in the books of the firm


Balance Sheet as of 1st April 2018

Working Notes:
1.

2. Calculation of new profit sharing ratio:
New Ratio = (Balance of 1) × (old ratio)
Kishor’s New ratio = \(\left(1-\frac{1}{5}\right) \times \frac{3}{4}=\frac{4}{5} \times \frac{3}{4}=\frac{3}{5}\)
Lal’s New ratio = \(\left(1-\frac{1}{5}\right) \times \frac{1}{4}=\frac{4}{5} \times \frac{1}{4}=\frac{1}{5}\)
Ram’s ratio = \(\frac{1}{5}\)

3. Total capital of the firm = (Reciprocal of Ram’s ratio) × (His capital contribution)
= \(\frac{5}{1}\) × 60,000 = ₹ 3,00,000
Kishor’s new closing capital balance = 3,00,000 × \(\frac{3}{5}\) = ₹ 1,80,000
Lai’s new closing capital balance = 3,00,000 × \(\frac{1}{5}\) = ₹ 60,000
Ram’s new closing capital balance = ₹ 60,000

Question 6.
Vrushali and Leena are equal partners in the business. Their Balance Sheet as of 31st March 2013 stood as under.
Balance Sheet as of 31st March 2018

They decided to admit Aparna on 1st April 2018 on the following terms:
1. The Machinery and Building be depreciated by 10%. Reserve for Doubtful Debts to be increased by ₹ 5,000.
2. Bills receivable are taken over by Vrushali at a discount of 10%.
3. Aparna should bring ₹ 60,000 as capital for her 1/4th share in future profits.
4. The Capital accounts of all the partners be adjusted in proportion to the new profit sharing ratio by opening the Current accounts of the partners.
Prepare Profit and Loss-Adjustment A/c, Partners’ Capital A/c, Balance Sheet of the new firm.
Solution:

Balance Sheet as on 1st April 2018

Working Notes:
1. R.D.D. to be increased by ₹ 5,000 means subtract ₹ 5,000 from Debtors.

2. Bills receivable taken by Vrushali at 10 % discount i.e. 12,000 – 1,200 = ₹ 10,800.
Write this amount on the debit side of the partners’ Capital Account in Vrushali’s column.

3. Calculation of new ratio = 1 – share of new partner
= 1 – \(\frac{1}{4}\)
= \(\frac{3}{4}\) (Remaining share)
New ratio = Old ratio × Balance 1 (Remaining Share)
Vrushali’s new ratio = \(\frac{1}{2} \times \frac{3}{4}=\frac{3}{8}\)
Leena’s new ratio = \(\frac{1}{2} \times \frac{3}{4}=\frac{3}{8}\)
Aparna’s ratio = \(\frac{1}{4}\)
∴ Partner’s new profit and loss ratio = \(\frac{3}{8}: \frac{3}{8}: \frac{1}{4}\) = 3 : 3 : 2
Now, capital amount to be adjusted in partners new profit and loss ratio.
Total capital of the firm = (Reciprocal of New Partner’s Share) × (New Partner’s Capital)
= (Reciprocal of \(\frac{1}{4}\)) × 60,000
= 4 × 60,000
= ₹ 2,40,000
Vrushali’s capital balance = \(\frac {3}{8}\) × 2,40,000 = ₹ 90,000
Leela’s capital balance = \(\frac {3}{8}\) × 2,40,000 = ₹ 90,000
The deficit of these capital balances is to be adjusted through the Current account.
To keep the balance of Vrushali’s and Leena’s capital ₹ 90,000 each, deficit of ₹ 53,850 and ₹ 58,050 are incurred which is transferred to the respective Partner’s Current A/cs and recorded on the Asset side of Balance Sheet [As it is to be recovered from Partners].

Question 7.
The balance sheet of Medha and Radha who share profit and loss in the ratio 3 : 1 is as follows:
Balance Sheet as of 31st March 2018

They decided to admit Krutika on 1st April 2018 on the following terms:
1. Krutika is taken as a partner on 1st April 2017. She will pay 40,000 as her capital for 1/5th share in future profits and ₹ 2,500 as goodwill.
2. 5% provision for bad and doubtful debt be created on debtors.
3. Furniture be depreciated by 20%.
4. Stocks be appreciated by 5% and plant & machinery by 20 %.
5. The Capital accounts of all partners be adjusted in their new profit sharing ratio by adjusting the amount through a loan.
6. The new profit sharing ratio will be 3/5 : 1/5 : 1/5 respectively.
You are required to prepare Profit and Loss-Adjustment A/c, Partners’ Capital A/c, Balance Sheet of the new firm.
Solution:


Balance Sheet as of 1st April 2018

Working Notes:
1. Total capital of the firm = (Reciprocal of New Partner’s Profit Sharing ratio) × (Capital contributed by new partner)
= (Reciprocal of \(\frac{1}{5}\)) × 40,000
= 5 × 40,000
= ₹ 2,00,000
Medha’s closing capital, balance = \(\frac{3}{5}\) × 2,00,000 = ₹ 1,20,000
Radha’s closing capital balance = \(\frac{1}{5}\) × 2,00,000 = ₹ 40,000

2. General reserve is distributed among old partners in their old profit and loss ratio.

3. Cash Balance = 78,000 + 40,000 + 2,500 = ₹ 1,20,500 [Amount brought in by new partner.]

Question 8.
The Balance Sheet of Sahil and Nikhil who share profits in the ratio of 3 : 2 as of 31st March 2017 is as follows:
Balance Sheet as of 31st March 2017

Varad admitted on 1st April 2017 on the following terms:
1. Varad was to pay ₹ 1,00,000 for his share of capital.
2. He was also to pay ₹ 40,000 as his share of goodwill.
3. The new profit sharing ratio was 3 : 2 : 3.
4. Old partners decided to revalue the assets as follows:
Building ₹ 1,00,000. Furniture ₹ 48,000, Debtors ₹ 38,000 (in view of likely bad debts)
5. It was found that there was a liability for ₹ 3,000 for goods in March 2017 but recorded on 2nd April 2017.
You are required to prepare:
(a) Profit and Loss-Adjustment account
(b) Capital accounts of the partners
(c) Balance Sheet after the admission of Varad.
Solution:


Balance Sheet as of 1st April 2017

Working Notes:
1. Cash in hand = Opening balance + Varad’s capital + Varad’s goodwill (amount brought in)
= 20,000 + 1,00,000 + 40,000
= ₹ 1,60,000

2. Sacrifice ratio = Old ratio – New ratio
Sahil’s sacrifice = \(\frac{3}{5}-\frac{3}{8}=\frac{24-15}{40}=\frac{9}{40}\)
Nikhil’s sacrifice = \(\frac{2}{5}-\frac{2}{8}=\frac{16-10}{40}=\frac{6}{40}\)
i.e. sacrifice ratio = \(\frac{9}{40}: \frac{6}{40}\) = 9 : 6 = 3 : 2.
Goodwill is distributed among old partners in the sacrifice ratio.

Question 9.
Mr. Amit and Baban share profits and losses in the ratio 2 : 3 respectively. Their Balance Sheet as of 31st March 2018 was as under:
Balance Sheet as of 31st March 2018

They agreed decided to admit Kamal on 1st April 2018 on the following terms:
1. Kamal shall have 1/4th share in future profits.
2. She shall bring 50,000 as her capital and 40,000 as her share of goodwill.
3. Land and building to be valued at 60,000 and furniture to be depreciated by 10%.
4. Provision for bad and doubtful debts is to be maintained at 5% on the sundry debtors.
5. Stocks to be valued at 1,10,000.
The Capital A/c of all partners to be adjusted in their new profit and loss ratio and excess amount be transferred to their loan accounts.
Prepare Profit and Loss-Adjustment A/c, Capital A/cs, and New Balance Sheet.
Solution:

Balance Sheet as of 1st April 2018

Working Notes:
1. Cash balance = Opening balance + Amount brought in by Kamal
= 1,10,000 + 50,000 + 40,000
= ₹ 2,00,000

2. For calculation of new profit and loss ratio:
Calculation of new profit ratio = 1 – share of new partner
= 1 – \(\frac{1}{4}\)
= \(\frac{3}{4}\) (Remaining share)
New ratio = old ratio × balance 1 (Remaining share)
Amit’s new ratio = \(\frac{2}{5} \times \frac{3}{4}=\frac{6}{20}\)
Baban’s new ratio = \(\frac{3}{5} \times \frac{3}{4}=\frac{9}{20}\)
Kamal’s ratio = \(\frac{1}{4}=\frac{1}{4} \times \frac{5}{5}=\frac{5}{20}\)

3. New profit and loss ratio = 6 : 9 : 5
Capital amount adjusted in their new profit and loss ratio by taking new partner Kamal’s capital (₹ 50,000) as a base.
For part 5 capital = ₹ 50,000 (Kamal’s capital)
For part 6 capital = ₹ 60,000 (Amit’s capital)
For part 9 capital = ₹ 90,000 (Baban’s capital)

4. After keeping these capital balances difference of the amount of Amit’s capital ₹ 63,520 and of Baban’s capital ₹ 45,280 are taken as partner’s loan to the firm and as a liability of the firm it is recorded in the Liabilities side of the Balance Sheet.

Question 10.
The following is the Balance Sheet of Om and Jay on 31st March 2018, they share profits and losses in the ratio 3 : 2.
Balance Sheet as of 31st March 2018

They take Jagdish into partnership on 1st April 2018. The terms being:
1. Jagdish should pay ₹ 3,000 as his share of Goodwill. 50% of goodwill withdrawn by partners in cash.
2. He should bring ₹ 9,000 as capital for 1/4th share in future profits.
3. Building to be valued at 18,000, Machinery and Furniture to be reduced by 10 %.
4. A provision of 5% on debtors to be made for doubtful debts.
5. Stock to be taken at the value of ₹ 15,000.
Prepare Profit and Loss A/c, Partners’ Current A/c, Balance Sheet of the new firm.
Solution:

Balance Sheet as of 1st April 2018

Working Notes:
1.

2. Write partner’s capital accounts balance as fixed capital balance in the Balance Sheet and transferred current account balance in the Balance Sheet as Partners Current A/c.

3. As shown in the cash account partners’ withdrew half amount of goodwill amount share.

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 1 Introduction to Partnership and Partnership Final Accounts Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 1 Introduction to Partnership and Partnership Final Accounts

I. Objective Questions:

A. Select the most appropriate alternatives from the following and rewrite the sentences:

Question 1.
When there is no partnership agreement between partners, the division of profits takes place in ____________ ratio.
(a) equal
(b) capital ratio
(c) initial contribution
(d) experience and tenure of partners
Answer:
(a) equal

Question 2.
To find out Net Profit or Net Loss of the business ____________ Account is prepared.
(a) Trading
(b) Capital
(c) Current
(d) Profit & Loss
Answer:
(d) Profit & Loss

Question 3.
A ____________ is an Intangible Asset.
(a) Goodwill
(b) Stock
(c) Cash
(d) Furniture
Answer:
(a) Goodwill

Question 4.
In the absence of an agreement, interest on a loan advanced by the partner to the firm is allowed at the rate of ____________
(a) 5%
(b) 6%
(c) 10%
(d) 9%
Answer:
(b) 6%

Question 5.
Liability of partners in a partnership business is ____________
(a) limited
(b) unlimited
(c) limited and unlimited
(d) none of the above
Answer:
(b) unlimited

Question 6.
The Indian Partnership Act is in force since ____________
(a) 1932
(b) 1881
(c) 1956
(d) 1984
Answer:
(a) 1932

Question 7.
Maximum number of Partners in a firm are ____________ according to Companies Act, 2013.
(a) 10
(b) 25
(c) 20
(d) 50
Answer:
(d) 50

B. Write the word/phrase/term, which can substitute each of the following statements.

Question 1.
Persons who form the partnership firm.
Answer:
Partners

Question 2.
Amount of cash or goods withdrawn by partners from the business from time to time.
Answer:
Drawings

Question 3.
An association of two or more persons according to Indian Partnership Act 1932.
Answer:
Partnership firm

Question 4.
Act under which partnership firms are regulated.
Answer:
Indian Partnership Act

Question 5.
Process of entering the name of the partnership firm in the register of the Registrar.
Answer:
Registration

Question 6.
Partnership agreement in written form.
Answer:
Partnership Deed

Question 7.
Under this method capital, balances of partners remain constant.
Answer:
Fixed Capital Method

Question 8.
Proportion in which partners share profit.
Answer:
Profit-Sharing Ratio

Question 9.
Such a capital method in which only Capital Account is maintained for each partner.
Answer:
Fluctuating Capital Method

Question 10.
The account to which all adjustments are made when capital is fixed.
Answer:
Current Account

Question 11.
Expenses that are paid before they are due.
Answer:
Prepaid expenses

Question 12.
The accounts are prepared at the end of each accounting year.
Answer:
Final Accounts

Question 13.
An asset that can be converted into cash easily.
Answer:
Current Assets or Liquid Assets

Question 14.
Order in which fixed assets are recorded first in the Balance Sheet.
Answer:
Order of liquidation

Question 15.
The account in which selling expenses of the business are recorded.
Answer:
Profit and Loss Account

Question 16.
Debit balance of Trading Account.
Answer:
Gross loss

Question 17.
The credit balance of Profit and Loss Account.
Answer:
Net profit

C. State whether the following statements are True or False with reasons:

Question 1.
A partnership firm is a Non-Trading concern.
Answer:
This statement is False.
The main aim of a partnership firm Is to earn maximum profit. The partnership is a trading concern. It undertakes either manufacturing or distributive activities with the sole aim of earning profit and distribute that profit among the partners in a specific ratio. It is never formed for charitable purposes.

Question 2.
A profit and Loss Account is a Real Account.
Answer:
This statement is False.
Account of expenses, losses, gains, and incomes is called a Nominal account. The profit and Loss Account contains all indirect expenses and indirect incomes of the firm. Therefore, a Profit and Loss Account is a Nominal Account and not a real account.

Question 3.
Carriage inward is carriage on purchase.
Answer:
This statement is True.
Total transport expenses incurred on bringing the goods from market to the place of business is called the carriage. When goods are purchased, the carriage is supposed to be borne by the firm. It is known as carriage inward. It means carriage paid on purchase.

Question 4.
Adjustments are recorded in Partners Current Account in Fixed Capital Method.
Answer:
This statement is True.
In Fixed Capital Method, as the name suggests capital balances (opening and closing) are generally remain fixed. Under this method, adjustments are not to be recorded in Capital Account. All adjustments are recorded in a separate account called Partners’ Current Accounts.

Question 5.
Prepaid expenses are treated as liabilities.
Answer:
This statement is False.
Prepaid expenses are expenses that are paid before they are due. Therefore, they are considered an asset of the business organization.

Question 6.
If the partnership deed is silent, partners share profits and losses in proportion to their capital.
Answer:
This statement is False.
As per the provisions made under the Indian Partnership Act 1932, when a partnership deed is silent about profit and loss sharing ratio, partners are supposed to share profits and losses in equal proportion, and not in their capital ratio.

Question 7.
Balance Sheet is an Account.
Answer:
This statement is False.
A financial statement showing all assets and liabilities is called a Balance sheet. It is not an account. It is a position statement that shows various assets owned by the firm and various liabilities owned by it. On the left-hand side, all liabilities are listed and on the right-hand side, all assets are recorded.

Question 8.
Wages paid for the installation of machinery is a Revenue expenditure.
Answer:
This statement is False.
Wages paid for the installation of machinery is a capital expenditure and therefore it is added to the cost of machinery. It is generally, paid once in a life of an asset. It is a long-term and capital expenditure.

Question 9.
Income received in advance is a liability.
Answer:
This statement is True.
When Income in respect to next year, it received in the current year, it is known as income received in advance. So, in next year firm will not be able to receive that amount and therefore it is considered as a liability for the current year.

Question 10.
R.D.D. is created on Creditors.
Answer:
This statement is Raise.
R.D.D. stands for Reserve for Doubtful Debts. It is created on the value of debtors. Such provision is made against profit and loss accounts. In the future, if the loss is incurred on account of bad debts, such an amount is used to run the business.

Question 11.
Depreciation is not calculated on Current Assets.
Answer:
This statement is True.
Current Assets mean liquid assets having no fixed tenure therefore depreciation cannot be calculated on it. Depreciation is calculated and charged on fixed assets for their use, wear and tear, etc.

Question 12.
Goodwill is an intangible asset.
Answer:
This statement is True.
Goodwill is a reputation of business computed in terms of money. Reputation can be experienced but can’t be seen or felt. Therefore, Goodwill is an intangible asset.

Question 13.
Indirect expenses are debited to Trading Account.
Answer:
This statement is Raise.
Indirect expenses mean expenses that are not directly related to the production of goods and services. Therefore, indirect expenses cannot be debited to Trading Account. All indirect expenses are debited to the Profit and Loss Account.

Question 14.
A bank loan is a current liability.
Answer:
This statement is Raise.
A loan usually taken for the period of more than 1 year say 5 years from the bank is called Bank Loan. It is a long term loan. It is not repaid within 1 year but paid in installments over a number of years. It might be paid in lumpsum at the expiry of the term.

Question 15.
Net profit is the debit balance of Profit and Loss Account.
Answer:
This statement is Raise.
In a Profit and Loss Account, when the credit side total i.e. a total of incomes is more than the debit side total, i.e. expenses it is known as a credit balance. When incomes exceed expenses there is profit. Therefore credit balance of the Profit and Loss Account indicates net profit.

D. Find an odd one.

Question 1.
Wages, Salary, Royalty, Import Duty
Answer:
Salary

Question 2.
Postage, Stationery, Advertising, Purchases
Answer:
Purchases

Question 3.
Capital, Bills Receivable, Reserve fund, Bank overdraft
Answer:
Bills Receivable

Question 4.
Building, Machinery, Furniture, Bills Payable
Answer:
Bill Payable

Question 5.
Discount received, Dividend received, Interest received, Depreciation
Answer:
Depreciation

E. Complete the sentences.

Question 1.
Partners share profits & losses in ____________ ratio in the absence of partnership deed.
Answer:
equal

Question 2.
Registration of partnership is ____________ in India.
Answer:
optional

Question 3.
Partnership business must be ____________
Answer:
lawful

Question 4.
Liabilities of partners in partnership firm is ____________
Answer:
unlimited

Question 5.
The balance of the Drawings Account of a partner is transferred to his ____________ account under the Fixed Capital Method.
Answer:
Current

Question 6.
The interest on capital of a partner is debited to ____________ account.
Answer:
Profit and Loss

Question 7.
Partners are ____________ liable for the debts of the firm.
Answer:
joint & several

Question 8.
Partnership Deed is an ____________ of Partnership.
Answer:
Article

Question 9.
The withdrawal by the partner for personal use from the firm is ____________ to his account.
Answer:
debited

Question 10.
Commission payable to partner is ____________ to the firm.
Answer:
liability/outstanding expense

Question 11.
When partners adopt Fixed Capital Method then they have to operate ____________ Account.
Answer:
Partner’s Current

Question 12.
If the partners Current Account shows ____________ balance it is shown to the Liability side of the Balance Sheet.
Answer:
credit

Question 13.
The expenses paid for trading purpose are known as ____________ expenses.
Answer:
trade

Question 14.
Cash receipts which are recurring in nature are called as ____________ Receipts.
Answer:
Revenue

Question 15.
Return outward are deducted from ____________
Answer:
purchase

Question 16.
Expenses which are paid before due date are called as ____________
Answer:
Prepaid Expenses

Question 17.
Assets which are held in the business for a long period are called ____________
Answer:
Fixed Assets

Question 18.
Trading Account is prepared on the basis of ____________ expenses.
Answer:
direct

Question 19.
When commission is allowed to any partner, it is ____________ of the business.
Answer:
expenditure

Question 20.
When goods are distributed as free samples, it is treated as ____________ of the business.
Answer:
advertisement expense

F. Answer in one sentence only:

Question 1.
What is Fluctuating Capital?
Answer:
When capital balances of the partners go on changing every year due to transactions of partners with the firm, it is known as Fluctuating Capital.

Question 2.
Why is Partnership Deed necessary?
Answer:
Partnership Deed is necessary to prevent disputes or misunderstandings among the partners in the future.

Question 3.
If the Partnership Deed is silent, in which ratio, the partners will share the profit or loss?
Answer:
If the Partnership Deed is silent, partners will share profits and losses in equal ratio.

Question 4.
What is the Fixed Capital Method?
Answer:
Fixed Capital Method is one in which capital balances of the partners remain the same at the end of every financial year unless any amount of additional capital is introduced or part of the capital is withdrawn by the partner from the business.

Question 5.
How many partners are required to form a partnership firm?
Answer:
Minimum two persons are required to form a partnership firm.

Question 6.
What is Partnership Deed?
Answer:
A partnership deed is a written agreement duly stamped and signed document containing the terms and conditions of the partnership.

Question 7.
What are the objectives of the Partnership Firm?
Answer:
To earn a maximum profit is the main objective of the partnership firm.

Question 8.
What rate of interest is allowed on a partner’s loan in the absence of an agreement?
Answer:
6 % is the rate of interest to be allowed on a partner’s loan in the absence of an agreement.

Question 9.
What is the minimum number of partners in a partnership firm according to the Indian Partnership Act 1932?
Answer:
Minimum two persons are required a number of partners in a partnership firm according to Indian Partnership Act 1932.

Question 10.
What is the liability of a partner?
Answer:
The liability of a partner (except minor partner) is unlimited.

Question 11.
In the absence of Partnership Deed, what is the rate of interest on a loan advanced by the partner to the firm is allowed?
Answer:
In the absence of Partnership Deed, 6% is the rate of interest on a loan advanced by the partner to the firm.

Question 12.
What do you mean by pre-received income?
Answer:
Income that is received by the partnership firm before it is due is called pre-received income.

Question 13.
What is the effect of the adjustment of provision for discount on debtors in the final accounts of partnership?
Answer:
The effects of the adjustment of provision for discount on debtors in the final accounts of partnership are as follows:
Debit Profit and Loss A/c and deduct the amount of provision for discount on debtors from the number of debtors.

Question 14.
When are the Partners Current Account is opened?
Answer:
When Fixed Capital Method is adopted by the firm, Partners’s Current Account is opened.

Question 15.
As per which principle of accounting, closing stock is valued at cost price or at market price whichever is less?
Answer:
As per the Conservatism principle of accounting, the closing stock is valued at cost price or at market price whichever is less.

Question 16.
What is the provision of the Indian Partnership Act with regard to Interest on Capital?
Answer:
As per the provision of the Indian Partnership Act, Interest in Capital is not to be allowed.

Question 17.
Why is the Balance Sheet prepared?
Answer:
The Balance Sheet is prepared to know the financial position of the business in the form of its assets and liabilities on a particular date.

Question 18.
Why wages paid for the installation of machinery are not shown in Trading Account?
Answer:
Wages paid for the installation of machinery is a capital expenditure and it is not to be recorded in Trading Account.

Question 19.
What do you mean by indirect incomes?
Answer:
All incomes other than direct incomes are called indirect incomes.
[e.g. Interest received on investments, Incomes like discount, commission, dividend, rent, etc. received].

Question 20.
Why partners capital is treated as a long-term liability of business?
Answer:
Partner’s Capital is not refunded during the existence of the partnership firm unless the partner is retired or expired.

G. Do you agree/disagree with the following statements:

Question 1.
When Partnership Deed is silent, partners share profits of the firm according to capital ratio.
Answer:
Disagree

Question 2.
The current Account always shows a debit balance.
Answer:
Disagree

Question 3.
It is compulsory to have a partnership agreement in writing.
Answer:
Disagree

Question 4.
Partnership Firm is a trading concern.
Answer:
Agree

Question 5.
Interest in the capital is an expenditure for the partnership firm.
Answer:
Agree

Question 6.
A partnership is an association of two or more persons.
Answer:
Agree

Question 7.
Partners are entitled to get a Salary or Commission.
Answer:
Disagree

Question 8.
The balance of the Capital Account remains constant under Fixed Capital Method.
Answer:
Agree

Question 9.
The Indian Partnership Act came into existence in the year 1945.
Answer:
Disagree

Question 10.
Profit and Loss Account reflects the true financial position.
Answer:
Disagree

Question 11.
The amount borrowed by a partner from his business will be debited to the Current Account.
Answer:
Agree

Question 12.
Sold but undispatched goods must be part of the valuation of closing stock.
Answer:
Disagree

Question 13.
Carriage inward is a selling and distribution overhead.
Answer:
Disagree

Question 14.
Gross profit is an operating profit.
Answer:
Disagree

Question 15.
All financial expenditures are debited to the Profit and Loss Account.
Answer:
Agree

Question 16.
Free distribution of goods is debited to Trading Account.
Answer:
Disagree

H. Calculate the following:

Question 1.
Undervaluation of closing stock by 10%, closing stock was ₹ 30,000. Find out the value of the closing stock.
Solution:
Undervaluation of closing stock by 10 %
Revised value = \(\frac{\text { Book value }}{100-\% \text { of undervaluation }} \times 100\)
= \(\frac{30,000}{100-10} \times 100\)
= ₹ 33,333.
∴ Value of closing stock = ₹ 33,333.

Question 2.
Calculate 12.5% P.A. depreciation on Furniture:
(a) on ₹ 220,000 for 1 year
(b) on ₹ 10,000 for 6 months
Solution:
Depreciation = Amount of asset × Period × %
(a) Depreciation on furniture = 220,000 × 1 × \(\frac{12.5}{100}\) = ₹ 27,500
∴ Deprecation on furniture for 1 year = ₹ 27,500

(b) Depreciation on furniture = 10,000 × \(\frac{6}{12} \times \frac{12.5}{100}\) = ₹ 625
∴ Depreciation on furniture for 6 months = ₹ 625

Question 3.
The insurance premium is paid for the year ending on 1st September 2019 amounted to ₹ 1500. Calculate prepaid insurance assuming that the year-end is 31st March 2019.
Solution:
From 31st March to 1st September, 5 months period prepaid insurance amount we have to find.
An insurance premium paid for the 12 months = ₹ 1500
∴ for 5 months period it is 1500 × \(\frac{5}{12}\) = ₹ 625
Thus, prepaid insurance premium amount = ₹ 625.

Question 4.
Find out Gross Profit/Gross Loss: Purchases ₹ 30,000, Sales ₹ 15,000, Carriage inward ₹ 2400, Opening stock ₹ 10,000, Purchase return ₹ 1000, Closing stock ₹ 36,000.
Solution:

Question 5.
A borrowed loan from Bank of Maharashtra ₹ 2,00,000 on 1st October 2019 @15 % p.a. Calculate interest on a bank loan for the year 2019 – 20 assuming that the financial year ends on 31st March, every year.
Solution:
From 1st October to 31st March, 6 months period interest on loan is to be calculated.
Interest (I) = \(\frac{\text { PRN }}{100}\)
∴ Interest on loan = 2,00,000 × \(\frac{15}{100} \times \frac{6}{12}\) = ₹ 15,000
∴ Interest on loan on ₹ 2,00,000 for 6 months = ₹ 15,000

Practical Problems

Question 1.
Amitbhai and Narendrabhai are in Partnership Sharing Profits and Losses equally. From the following Trial Balance and Adjustments given below, you are required to prepare the Trading and Profit and Loss Account for the year ended 31st March 2019 and Balance Sheet as of that date.

Trial Balance as of 31st March 2019

Adjustments:
1. Stock on hand on 31st March 2019 was valued at ₹ 43,000.
2. Uninsured goods worth ₹ 8,000 were stolen.
3. Create R.D.D. at 2 % on sundry debtors.
4. Mr. Patil, our customer becomes insolvent and could not pay his debts of ₹ 500.
5. Outstanding Expenses – Rent ₹ 800 and salaries ₹ 300.
6. Depreciate Factory Building by ₹ 2,500 and Furniture by ₹ 1,800.
Solution:
In the books of Amitbhai and Narendrabhai

Balance Sheet as of 31st March 2019


Notes:
1. Import duty, Motive power, and Depreciation on Factory building are recorded in the Trading A/c.

2. 10% govt, the bond is an investment. It was purchased on 1 – 10 – 2018.
∴ Interest is calculated for six months.
Interest on Govt. Bond = \(\frac{40,000}{1} \times \frac{6}{12} \times \frac{10}{100}\) = ₹ 2,000

3. Adv. exp. paid for 2 years from 01 – 01 – 2019. Upto 31 – 3 – 2019, 3 months adv. exp. is written off to Profit and Loss A/c. It is calculated as below:
= 10,000 × \(\frac{3}{24}\) = ₹ 1,250
∴ Prepaid adv. exp. = 10,000 – 1,250 = ₹ 8,750

Question 2.
From the following Trial Balance of M/s Mitesh and Mangesh, you are required to prepare Trading and Profit and Loss Account for the year ended 31st March 2019 and Balance Sheet as of that date.

Trial Balance as of 31st March 2019

Adjustments:
1. Mitesh and Mangesh are sharing profit and losses in the ratio 3 : 1.
2. Partners are entitled to get commission @ 1% each on gross profit.
3. The closing stock is valued at ₹ 23,700.
4. Outstanding Expenses – Audit fees ₹ 400; Carriage ₹ 600.
5. Building is valued at ₹ 46,500.
6. Furniture is depreciated by 5%.
7. Provide interest on partner’s capital at 2.5% p.a.
8. Goods of ₹ 900 were taken by Mangesh for his personal use.
9. Write off ₹ 1,000 as Bad debts and maintain R.D.D. at 3 % on Sundry Debtors.
Solution:
In the books of M/s Mitesh and Mangesh



Balance Sheet as of 31st March 2019


Working Notes:
1. In this problem, Current Account balances are given. So, the total amount of fixed capital is directly shown in the Liabilities side of the Balance Sheet. Effects of adjustments related to commission to partners, interest on capital, goods are withdrawn by Mangesh are given in the Current Account. Closing balances of the Current Account are shown separately on the Liability side of the Balance Sheet.

2. Building is valued at ₹ 46,500 whereas the opening balance of Building given is ₹ 48,500. Therefore, a difference of the amount of ₹ 2,000 (48,500 – 46,500) is nothing but Depreciation charged on Building.

3. Return Inward ⇒ Sales Return
Return Outward ⇒ Purchase Return

4. Commission payable to partners:
Mitesh = 1% on Gross Profit = \(\frac{1}{100} \times \frac{99,000}{1}\) = ₹ 990/-
Mangesh = 1% on Gross Profit = \(\frac{1}{100}\) × 99,000 = ₹ 990/-

Question 3.
From the following Trial Balance and Adjustments given below of Reena and Aarti, you are required to prepare Trading and Profit and Loss Account for the year ended 31st March 2019 and Balance Sheet as of that date.
Trial Balance as of 31st March 2019

Adjustments:
1. Closing stock valued at ₹ 22,000.
2. Write off ₹ 900 for bad & doubtful debts and create a provision for reserve for doubtful debts ₹ 1,000.
3. Create a provision for discount on debtors @ 3 % and on creditors @ 5%.
4. Outstanding Expenses – Wages ₹ 700 and Salaries ₹ 800.
5. Insurance is paid for 15 months, w.e.f. 1st April 2018.
6. Depreciate land and building @ 5%.
7. Reena & Aarti are sharing Profits & Losses in their Capital Ratio.
Solution:
In the books of Reena and Aarti

Balance Sheet as of 31st March 2019

Working Notes:
1. Insurance premium ₹ 1,500 is paid for 15 months, i.e. prepaid insurance premium for 3 months = ₹ 300.

2. Reserve for Discount on Debtors = 3% on (Debtors – New Bad debts – New Reserve)
= \(\frac{3}{100}\) × (40,000 – 900 – 1,000)
= \(\frac{3}{100}\) × (40,000 – 1,900)
= \(\frac{3}{100}\) × 38,100
= ₹ 1,143

3. Reserve for Discount on Creditors = 5% on (Value of Creditors)
= \(\frac{5}{100}\) × 25,700
= ₹ 1,285

4. Profit and Loss ratio = Capital ratio = 50,000 : 30,000 = 5 : 3

Question 4.
From the following Trial Balance of M/s Meera and Madhav. Prepare Trading and Profit and Loss Account for the year ended 31st March 2019 and Balance Sheet as on that date.
Trial Balance as of 31st March, 2019

Adjustments:
1. Closing stock is valued at ₹ 32,000.
2. Provide provision for doubtful debts ₹ 2,000.
3. Create a reserve for a discount on debtors @ 3%.
4. Value of leasehold premises on 31st March 2019 ₹ 1,00,000.
5. Outstanding Expenses: Printing & stationery ₹ 500.
Solution:
In the books of M/s Meera and Madhav

Balance Sheet as of 31st March 2019

Working Notes:
1. Advertisement expenses written off to Profit and Loss account during the year 2018-19 for six months i.e. from 1/10/18 to 31/03/19.
Advertisement expenses W/off = (Advertisement bill paid) × \(\frac{1}{3} \times \frac{6}{12}\)
= 4,800 × \(\frac{1}{3} \times \frac{6}{12}\)
= ₹ 800.
Prepaid advertisement = 4,800 – 800 = ₹ 4,000.

2. Reserve for Discount on Debtors = 3% (Balance in debtors)
= \(\frac{3}{100}\) × (80,500 – 2,000)
= \(\frac{3}{100}\) × 78,500
= ₹ 2,355.

3. Difference between the opening balance (₹ 1,10,000) and the closing balance (₹ 1,00,000) for leasehold premises is to be considered as written off on leasehold premises.

Question 5.
Sucheta & Gayatri are partners sharing Profit and Losses in the ratio 3 : 2. From the following Trial Balance and additional information, you are required to prepare Trading and Profit and Loss Account for the year ended 31st March 2019 and Balance Sheet as of that date.
Trial Balance as of 31st March 2019

Adjustments:
1. Stock on 31st March 2019 was valued at ₹ 19,700.
2. Goods costing ₹ 3,000 distributed as a free sample.
3. Motive power includes ₹ 500 paid for deposit of Power Meter.
4. Depreciate building @ 5 %.
5. Write off ₹ 2000 for bad debts and maintain R.D.D. at 3% on debtors.
6. Bills receivable included dishonored of Bill of ₹ 4,000.
Solution:
In the books of Sucheta and Gayatri


Balance Sheet as of 31st March, 2019

Working Notes:
1. Rate of interest on the partner’s loan is not mentioned, therefore interest on the loan is calculated at 6% p.a.
∴ Interest on Sucheta’s Loan = 6,150 × 1 × \(\frac{6}{100}\) = ₹ 369
2. Add dishonored bill amount to debtors amount and then calculate B.D. and R.D.D.
3. Subtract dishonored bill amount from bills receivable amount.

Question 6.
Archana and Prerana are partners, sharing Profits and Losses in the ratio 2 : 1 with the help of the following Trial Balance and Adjustments given below. You are required to prepare a Trading and Profit and Loss Account for the year ended 31st March 2019 and a Balance Sheet as of that date.
Trial Balance as of 31st March, 2019

Adjustments:
1. Stock on 31st March 2019 is valued at Cost Price ₹ 12,000 and Market Price ₹ 17,000.
2. Our customer Mr. Shekhar failed to pay his dues of ₹ 800.
3. 1/8th of Patents are to be written off.
4. A part of Furniture ₹ 5,000 is purchased on 1st Oct. 2018.
5. Depreciation on Land & Building 10% and on Furniture 5%.
6. Outstanding Expenses Wages ₹ 300 and Electricity Charges ₹ 200.
7. Allow Interest on Capital 3%.
Solution:
In the books of Archana and Prema


Balance Sheet as of 31st March 2019

Working Notes:
1. Stationery stock is an asset.
2. Depreciation of furniture:

∴ Total Depreciation = 400 + 125 = ₹ 525
3. \(\frac{1}{8}\) patents to be written off = 2,000 × \(\frac{1}{8}\) = ₹ 250.
4. As no other expenses are given, Trade Expense is recorded in Profit and Loss Account.

Question 7.
Satish and Pramod are partners. Prepare Trading Account and Profit and Loss Account for the year 31st March 2019. You have to find out Gross Profit and Net Profit only.
Trial Balance as of 31st March 2019

Adjustments:
1. The Closing stock is valued at ₹ 15,400.
2. Outstanding wages ₹ 500.
3. Create provision for Bad debts ₹ 800 and maintain R.D.D. 3 % on Sundry Debtors.
4. Goods of ₹ 1,800 distributed as a free sample.
5. Goods of ₹ 2,000 were sold and delivered on 31st March 2019 but no entry is passed in the Books of Account.
Solution:
In the books of Satish and Pramod

Working Notes :
1. Here only gross profit and net profit is to find out. Therefore, the Balance Sheet is not prepared.

2. Interest on a 10% bank loan is calculated for 9 months (From 1/7/2018 to 31/3/2019)
I = \(\frac{\mathrm{PRN}}{100}\) = 8,000 × \(\frac{10}{100} \times \frac{9}{12}\) = ₹ 600

3. Goods distributed as free samples is an advertisement expense for business.

4. Sundry Debtors = 40,000
Add: Unrecorded Sales = 2,000
Less: Provision for Bad Debts = 800
Total = 41,200
Less: R.D.D. (New) (3% of 41,200 = 1,236) = 39,964

Question 8.
Nana and Nani are partners in a Partnership Firm sharing Profits and Losses equally. You are required to give effects of Adjustments in Profit & Loss A/c and Balance Sheet with the help of the following information.
Trial Balance as of 31st March 2019

Adjustments:
1. Gross profit amounted to ₹ 34,500.
2. Insurance paid for 15 months w.e.f. 1-4-2018.
3. Depreciate Land and Building at 10 % p.a. and Furniture at 5% p.a.
4. Write off ₹ 1,000 for Bad debts and maintain R.D.D. at 5 % on Sundry debtors.
5. Closing stock is valued at ₹ 34,500.
Solution:
In the books of Nana and Nani

Balance Sheet as of 31st March 2019

Working Notes:
1. Here, the Profit and Loss Account and Balance Sheet are to be prepared. Therefore, Trading Account is not prepared. Gross profit (given) is recorded on the Credit side of the Profit and Loss Account.

2. Land and Building

Total Depreciation = ₹ 4,500

3. Interest on 10% bank loan is calculated for 6 months. (From 1/10/2018 to 31/3/2019)
I = \(\frac{\text { PRN }}{100}\)
= 30,000 × \(\frac{10}{100} \times \frac{6}{12}\)
= ₹ 1,500

4. Prepaid insurance = \(\frac{3}{15}\) × (Insurance Amount)
= \(\frac{3}{15}\) × 15,000
= ₹ 3,000

5. RDD = 5% on (Debtors – New Bad debts)
= \(\frac{5}{100}\) × (26,000 – 1,000)
= \(\frac{5}{100}\) × 25,000
= ₹ 1,250

Question 9.
Sun and Moon are partners in a Partnership Firm sharing Profits and Losses equally. You are required to give effects of Adjustments with the help of the following information:
Trial Balance as of 31st March 2019

Adjustments:
1. Partners are entitled to get a salary of ₹ 6,000 p.a. in addition to their profit & loss sharing.
2. Depreciation on Land & Building, Furniture and Machinery @ 10%, 5% and 3% respectively.
3. Interest in Capital 5% p.a.
4. Closing stock ₹ 60,743.
5. Wages included ₹ 1,000 as advance is given to workers.
6. Interest due but not paid ₹ 800.
7. Total net profit amounted to ₹ 38,113.
You are required to prepare the Balance Sheet and Partners Current A/c only.
Solution:
In the books of Sun and Moon

Balance Sheet as of 31st March 2019


Working Notes:
1. Depreciation on machinery is calculated for 9 months. (i.e. from 1/7/18 to 31/3/19)
Depreciation = 40,000 × \(\frac{3}{100} \times \frac{9}{12}\) = ₹ 900

2. Interest on 8% debentures, calculated for 6 months. (i.e. from 1/10/18 to 31/3/19)
I = \(\frac{\text { PRN }}{100}\)
= 8,000 × \(\frac{8}{100} \times \frac{6}{12}\)
= ₹ 320

3. Advance given to workers (by firm) ₹ 1,000 is an asset for the firm, so, it is shown on the Assets side.

4. Interest due but not paid is a liability for the firm, so, it is shown on the Liabilities side.

Question 10.
Kshipra and Manisha are partners sharing Profit and Losses in their Capital ratio. You are required to prepare Trading Account and Profit and Loss Account for the year ended 31st March 2019 and a Balance Sheet as of that date.
Trial Balance as of 31st March 2019

Adjustments:
1. Stock on 31st March 2019 was at ₹ 37,000.
2. Sales include the sale of machinery of ₹ 2,000, which is sold on 1st April 2018.
3. Depreciation on fixed assets @ 5%
4. Each partner is entitled to get a commission at 1% of Gross profit and interest on Capital 5% p.a.
5. Outstanding Expenses wages ₹ 200 & Salaries ₹ 500.
6. Create provision for Doubtful debts @ 3% on Sundry debtors.
Solution:
In the books of Kshipra and Manisha


Balance Sheet as of 31st March 2019

Working Notes:
1. Depreciation on fixed assets means depreciation on Furniture, Plant & Machinery, and Building.

2. Sales includes the sale of Machinery of ₹ 2,000 is subtracted from sales and from Plant & Machinery.
On balance amount of Plant & Machinery ₹ 58,000, calculate 5 % depreciation i.e. 60,000 – 2,000 = ₹ 58,000 × 5% = ₹ 2,900

3. Here on gross profit calculate 1% commission for partners and record it to Profit and Loss A/c and in Current A/cs. Commission payable to each partner = \(\frac{1}{100}\) × Gross profit
= \(\frac{1}{100}\) × 81,700
= ₹ 817.

Balbharti Maharashtra State Board Marathi Yuvakbharati 12th Digest व्याकरण समास Notes, Textbook Exercise Important Questions and Answers.

Maharashtra State Board 12th Marathi Yuvakbharati Solutions व्याकरण समास

12th Marathi Guide व्याकरण समास Textbook Questions and Answers

कृती

1. अधोरेखित शब्दांमध्ये दडलेले दोन शब्द ओळखून चौकटी पूर्ण करा.

(अ) प्रतिक्षण – [ ]
(आ) राष्ट्रार्पण – [ ]
(इ) योग्यायोग्य – [ ]
(ई) लंबोदर – [ ]
उत्तर :
(अ) प्रतिक्षण – [प्रति] [क्षण]
(अ) राष्ट्रार्पण – [राष्ट्र] [अर्पण]
(अ) योग्यायोग्य – [योग्य] [अयोग्य]
(अ) लंबोदर – [लांब] [उदर]

(अ) प्रतिक्षण → प्रति (प्रत्येक) व क्षण या दोन शब्दांचा एक शब्द केला आहे.
(अ) राष्ट्रार्पण → राष्ट्र व अर्पण या दोन शब्दांचा एक शब्द केला आहे.
(अ) योग्यायोग्य → योग्य व अयोग्य या दोन शब्दांचा एक शब्द केला आहे.
(अ) लंबोदर → लंब व उदर या दोन शब्दांचा एक शब्द केला आहे.

2. अव्ययीभाव समास
खालील वाक्यांतील सामासिक शब्द ओळखून अधोरेखित करा.

प्रश्न 1.
(a) वैभव वर्गातील कोणत्याही तासाला गैरहजर राहत नाही.
(b) नागरिकांनी गरजू विदयार्थ्यांना यथाशक्ती मदत केली.
(c) रस्त्याने चालताना जाहिरातींचे फलक सध्या पावलोपावली दिसतात.
उत्तर :
(a) वैभव वर्गातील कोणत्याही तासाला गैरहजर राहत नाही.
(b) नागरिकांनी गरजू विदयार्थ्यांना यथाशक्ती मदत केली.
(c) रस्त्याने चालताना जाहिरातींचे फलक सध्या पावलोपावली दिसतात.

वरील वाक्यांतील अधोरेखित शब्द हे सामासिक शब्द आहेत.

सामासिकशब्द →

1. गैरहजर
2. यथाशक्ती
3. पावलोपावली.

प्रश्न 2.
खालील तक्ता पूर्ण करा.

उत्तर :

3. तत्पुरुष समास
खालील वाक्यांतील सामासिक शब्द ओळखून अधोरेखित करा.

प्रश्न 1.
(a) मेट्रो रेल्वेचा लोकार्पण सोहळा थाटामाटात पार पडला.
(b) सुप्रभाती तलावात नीलकमल उमललेले दिसले.
(c) शिक्षण प्रक्रियेत पालक, शिक्षक आणि विदयार्थी हा आदर्श त्रिकोण असतो.
उत्तर :
(a) मेट्रो रेल्वेचा लोकार्पण सोहळा थाटामाटात पार पडला.
(b) सुप्रभाती तलावात नीलकमल उमललेले दिसले.
(c) शिक्षण प्रक्रियेत पालक, शिक्षक आणि विदयार्थी हा आदर्श त्रिकोण असतो.

वरील वाक्यांतील अधोरेखित शब्द हे सामासिक शब्द आहेत.
सामासिक शब्द →

1. लोकार्पण
2. नीलकमल
3. त्रिकोण.

प्रश्न 1.
खालील तक्ता पूर्ण करा.

उत्तर :

प्रश्न अ.
विभक्ती तत्पुरुष समास
पुढील उदाहरणांचा अभ्यास करून तक्ता पूर्ण करा.

उत्तर :

प्रश्न आ.
कर्मधारय समास
पुढील वाक्ये अभ्यासून तक्ता पूर्ण करा.
(१) गुप्तहेर वेशांतर करून खऱ्या माहितीचा शोध घेतात.
(२) अतिवृष्टीमुळे ओला दुष्काळ पडला.
(३) काही माणसे केलेल्या कामाचे मानधन घेणे टाळतात.
(४) निळासावळा झरा वाहतो बेटाबेटांतुन.

उत्तर :

प्रश्न इ.
द्विगू समास
खालील वाक्यांतील सामासिक शब्द ओळखून दिलेला तक्ता पूर्ण करा.
(१) सूर्याच्या सोनेरी किरणांनी दशदिशा उजळून निघाल्यात.
(२) नवरात्रात ठिकठिकाणी गरबा नृत्याचे कार्यक्रम चालतात.
(३) सुरेखाला वन्यजीव सप्ताहानिमित्त झालेल्या वक्तृत्व स्पर्धेत प्रथम क्रमांक प्राप्त झाला.

उत्तर :

प्रश्न 2.
तत्पुरुष समासाचे प्रकार ओळखून खालील तक्ता पूर्ण करा.

उत्तर :

4. द्वंद्व समास

प्रश्न 1.
खालील उदाहरणांतील सामासिक शब्द ओळखून अधोरेखित करा.
(a) पतिपत्नी ही संसाररथाची दोन महत्त्वाची चाके आहेत.
(b) योग्य पुरावा उपलब्ध झाला, की खरेखोटे कळतेच.
(c) स्नेहमेळाव्यात मित्रमैत्रिणींच्या गप्पागोष्टी रंगात आल्या.
उत्तर :
(a) पतिपत्नी ही संसाररथाची दोन महत्त्वाची चाके आहेत.
(b) योग्य पुरावा उपलब्ध झाला, की खरेखोटे कळतेच.
(c) स्नेहमेळाव्यात मित्रमैत्रिणींच्या गप्पागोष्टी रंगात आल्या.

प्रश्न 2.
खालील तक्ता पूर्ण करा.

उत्तर :

प्रश्न 3.
खालील तक्ता पूर्ण करा.

उत्तर :

5. बहुव्रीही समास

प्रश्न 1.
खालील उदाहरणे अभ्यासा व त्यातील सामासिक शब्द अधोरेखित करा.
(१) कृष्णा हा माझा सहाध्यायी आहे.
(२) काल रात्री आमच्या परिसरात नीरव शांतता होती.
(३) रावणाला दशमुख असेही संबोधले जाते.
उत्तर :
(१) सहाध्यायी → जो माझ्यासह अध्ययन करतो असा तो → (कृष्णा)
(२) नीरव → अजिबात आवाज जीत नसतो अशी → (शांतता)
(३) दशमुख → दहा मुखे आहेत ज्याला असा तो → (रावण)

प्रश्न 2.
खालील तक्ता पूर्ण करा.

उत्तर :

Marathi Yuvakbharati 12th Digest व्याकरण समास Additional Important Questions and Answers

प्रश्न 1.
पुढील वाक्ये वाचा व अधोरेखित शब्दांकडे नीट लक्ष दया :
(a) प्रत्येकाने प्रतिक्षण सतर्क असावे.
(b) स्वातंत्र्यवीरांनी आपले तन–मन राष्ट्रार्पण केले.
(c) सज्जन माणूस योग्यायोग्यतेचा निवाडा करतो.
(d) लंबोदर विदयेची देवता आहे.
उत्तर :
(a) प्रतिक्षण
(b) राष्ट्रार्पण
(c) योग्यायोग्यतेचा
(d) लंबोदर

• वरील प्रत्येकी दोन शब्दांतील मधले काही शब्द व विभक्ती प्रत्यय गाळून जोडशब्द तयार केले आहेत.

सामासिक शब्द – विग्रह

• प्रतिक्षण – प्रत्येक क्षणाला
• राष्ट्रार्पण – राष्ट्राला अर्पण
• योग्यायोग्य – योग्य किंवा अयोग्य
• लंबोदर – लंब आहे उदर (पोट) असा तो

समासात कमीत कमी दोन शब्द असतात.
समासातील शब्दांना पद म्हणतात.
पहिला शब्द म्हणजे पहिले पद.
दुसरा शब्द म्हणजे दुसरे पद.
समासातील कोणते पद महत्त्वाचे किंवा प्रधान आहे, यावरून समासाचे प्रकार ठरतात.

महत्त्वाचे पद म्हणजे प्रधान पद (+)
कमी महत्त्वाचे पद म्हणजे गौण पद (-)

पहिले पद दुसरे पद समासाचा प्रकार

• प्रधान गौण = अव्ययीभाव समास (+–) (प्रतिक्षण)
• गौण प्रधान = तत्पुरुष समास (– +) (राष्ट्रार्पण)
• प्रधान प्रधान = वंद्व समास (++) (योग्यायोग्य)
• गौण गौण = बहुव्रीही समास (––) (लंबोदर)

अव्ययीभाव समास

• या सामासिक शब्दांतील पहिले पद हे महत्त्वाचे आहे व संपूर्ण शब्द वाक्यात क्रियाविशेषण अव्ययाचे कार्य करतो.

आ, प्रति, यथा इत्यादी संस्कृत उपसर्ग आणि दर, बिन, बे यांसारखे फारशी उपसर्ग यांच्या साहाय्याने अव्ययीभाव समासातले सामासिक शब्द तयार होतात. तसेच, काही मराठी शब्दांची द्विरुक्ती होऊनही काही सामासिक शब्द तयार होतात. उदा., पुढील शब्द पाहा.

आणखी काही सामासिक शब्द [अव्ययीभाव समास] :

• आजन्म
• आमरण
• प्रतिदिन
• यथावकाश
• यथाक्रम
• बिनधास्त
• बिनचूक
• दरसाल
• दररोज
• बेपर्वा
• दारोदारी
• गावोगाव
• दिवसेंदिवस
• गल्लोगल्ली
• जागोजागी
• बेशिस्त

तत्पुरुष समास

• या सामासिक शब्दांतील दुसरे पद हे महत्त्वाचे आहे.

म्हणून,

तत्पुरुष समासाच्या तीन उपप्रकारांचा अभ्यास करू या :

• विभक्ती तत्पुरुष
• कर्मधारय
• द्विगू.

विभक्ती तत्पुरुष :
विभक्ती तत्पुरुष समासातील सामासिक शब्दात विभक्ती प्रत्यय किंवा शब्दयोगी अव्यय गाळलेले असते.

उदा.,

• क्रीडेसाठी अंगण → क्रीडांगण
• विदयेचे आलय → विदयालय

वरील पहिल्या उदाहरणात ‘साठी’ हे शब्दयोगी अव्यय तर दुसऱ्या उदाहरणात ‘चे’ हा विभक्तिप्रत्यय गाळला आहे.

म्हणून,

काही विभक्ती तत्पुरुष समासाचे सामासिक शब्द :

• ईश्वरनिर्मित
• गुणहीन
• तोंडपाठ
• मतिमंद
• लोकप्रिय
• देवघर
• वसतिगृह
• दुःखमुक्त
• आम्रवृक्ष
• कार्यक्रम
• गणेश
• दीनानाथ
• मन:स्थिती
• मोरपीस
• वातावरण
• स्वभाव
• सूर्योदय
• हिमालय
• ज्ञानेश्वर
• स्वाभिमान
• घरकाम
• स्वर्गवास
• वनमाला
• सिंहगर्जना

कर्मधारय समास :

प्रश्न 1.
पुढील सामासिक शब्द नीट अभ्यासा :
(a) अमृतवाणी→ दोन्ही पदे ‘प्रथमा’ विभक्तीत
(b) नीलकमल → पहिले पद विशेषण व दुसरे नाम
(c) घननीळ → दुसरे पद विशेषण व पहिले नाम
(d) नरसिंह → पहिले पद उपमेय व दुसरे उपमान
(e) कमलनयन → पहिले पद उपमान व दुसरे उपमेय
(f) मातृभूमी → दोन्ही पदे एकरूप
(g) शुभ्रधवल → दोन्ही पदे विशेषणे.
उत्तर :
(a) अमृतवाणी → अमृतासारखी वाणी
(b) नीलकमल → निळे असे कमळ
(c) घननीळ → निळा असा घन
(d) नरसिंह → सिंहासारखा नर
(e) कमलनयन → कमलासारखे डोळे
(f) मातृभूमी → भूमी हीच माता.

कर्मधारय समासाचे काही सामासिक शब्द :

• मुखचंद्रमा
• श्यामसुंदर
• कृष्णविवर
• विदयाधन
• दीर्घकाळ
• महादेव
• भारतमाता
• महर्षी
• महाराष्ट्र
• सुदैव
• ज्ञानामृत
• महाराज
• महात्मा
• पांढराशुभ्र
• तपोधन
• गुणिजन

द्विगू समास :

प्रश्न 1.
पुढील वाक्यांतील सामासिक शब्द ओळखून दिलेला तक्ता पूर्ण करा :
(a) सूर्याच्या सोनेरी किरणांनी दशदिशा उजळून निघाल्यात.
(b) नवरात्रात ठिकठिकाणी गरबा नृत्याचे कार्यक्रम चालतात.
(c) सुरेखाला वन्यजीव सप्ताहानिमित्त झालेल्या वक्तृत्व स्पर्धेत प्रथम क्रमांक प्राप्त झाला.
उत्तर :
(a) दशदिशा = दश + दिशा → पहिले पद संख्याविशेषण
(b) नवरात्र = नऊ + रात्र → पहिले पद संख्याविशेषण
(c) सप्ताह = सप्त + आह → पहिले पद संख्याविशेषण

द्विगू समासाचे काही सामासिक शब्द :

• द्विदल
• त्रिखंड
• त्रिकोण
• त्रिभुवन
• चौकोन
• पंचगंगा
• षट्कोन
• षण्मास
• सप्तसिंधू
• सप्तस्वर्ग
• सप्तपदी
• पंचारती
• पंचपाळे
• अष्टकोन
• आठवडा
• दशदिशा

वंद्व समास

सामासिक शब्दाच्या विग्रहावरून वंद्व समासाचे तीन प्रकार पडतात :

• इतरेतर द्वंद्व
• वैकल्पिक द्वंद्व
• समाहार वंद्व.

इतरेतर द्वंद्व समास :

प्रश्न 1.
पुढील वाक्ये वाचा व अधोरेखित शब्दांकडे नीट लक्ष या :
(a) आईवडील ही घरातील दैवते आहेत.
(b) भाऊबहीण दोघेही एकाच महाविदयालयात आहेत.
उत्तर :
(a) आईवडील → आई आणि वडील.
(b) भाऊबहीण → भाऊ व बहीण.

बह्वीही समासाचे काही सामासिक शब्द :

• लंबोदर
• गजानन
• नीलकंठ
• भालचंद्र
• अष्टभुजा
• अनाथ
• दशानन
• निर्धन
• पंचमुखी
• कमलनयन
• अभंग
• निबल