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Balbharti Maharashtra State Board Class 9 Political Science Solutions Chapter 6 International Problems Notes, Textbook Exercise Important Questions and Answers.

Maharashtra State Board Class 9 Political Science Solutions Chapter 6 International Problems

Class 9 Political Science Chapter 6 International Problems Textbook Questions and Answers

1. Choose the right option and rewrite the sentence:

Question 1.
Which among the following is an International problem?
(a) Border dispute between Maharashtra and Karnataka
(b) Kaveri water sharing question
(c) Problems of refugees
(d) Naxalism in Andhra Pradesh
Answer:
(c) Problems of refugees

Question 2.
Which among the following rights are not included in human rights?
(a) Right to work
(b) Right to information
(c) Children’s rights
(d) Equal pay for equal work
Answer:
(b) Right to information

Question 3.
Which among the following days is observed at an international level?
(a) Teachers’ Day
(b) Children’s Day
(c) Earth Day
(d) Flag Day
Answer:
(c) Earth Day

2. Explain with reasons whether the following statements are true or false:

Question 1.
It is necessary that all the nations should cooperate in order to find remedies of environmental degradation.
Answer:
True.

• The threat to the environment caused by pollution or by leakage of oil or gas does not remain restricted to one nation.
• Its effects are long term so it becomes necessary for nations to act with each other’s consent and cooperation in order to deal with these effects.

Question 2.
Sino-Indian relations are friendly.
Answer:
False.
The conflict between India and China is connected to two issues

• Border issue and
• Status of Tibet. India made several efforts to sort this border dispute by means of dialogue. But it has not met with much success.

3. Complete the following chart:

Question 1.
Human Rights

Answer:

Question 2.
Degradation of the Environment

Answer:

Question 3.
Terrorism

Answer:

4. Prepare the following concept map:

Question 1.

Answer:

5. Write your own opinion about :

Question 1.
Explain India’s position in establishing human rights.
Answer:
(i) The Preamble of the Indian Constitution contains the objectives of the Constitution.

(ii) It secures to its citizens: justice, social, economic and political; Liberty of thought, expression, belief, faith and worship; Equality of status and opportunity; and Fraternity assuring the dignity of the individual and unity and integrity of the Nation.

(iii) Fundamental Rights are assured to all the citizens of India.

(iv) In order to make these objectives effective, Fundamental Rights and Directive Principles of State Policy were incorporated in Part III and Part IV of our Constitution.

(v) The Supreme Court of India and the High Courts of all states issue Writs, such as:

• Habeas Corpus
• Mandamus
• Prohibition
• Certiorari
• Quo Warranto to protect human rights.

Question 2.
Narrate the effects of terrorism and suggest remedies to control it.
Answer:
(i) The 21st century terrorism is an organised system of violence and intimidation. There is a need to empathise, understand, cooperate and coordinate our efforts in dealing with terrorism at the national and international level.

(ii) Terrorism includes taking hostages; firing or bombing civilian localities that are undefended such as hospitals or schools, inhuman treatment to prisoners and destruction of property.

(iii) This leads to feeling of insecurity and helplessness among the people who are prone to terrorism. Their faith in social security and police protection is lowered and they may be psychologically affected.

(iv) Terrorism affects economic growth, political stability and social welfare of the people. It burdens our defence and police system as well. Hence the government cannot focus on its constructive programmes.

(v) Citizens should be alert about unattended luggage or bags at public places and be vigilant about suspicious men around them. They must immediately report to the authorities about the same.

(vi) The youth of the nation should volunteer in police and armed forces. The civilians must always cooperate with the police and government authorities to nab the terrorists.

Class 9 Political Science Chapter 6 International Problems Additional Important Questions and Answers

Choose the correct option from the given options and rewrite the statements:

Question 1.
United Nations Conference on human environment was called at Stockholm from ________.
(a) 5th to 16th June, 1972
(b) 5th to 16th July, 1972
(c) 5th to 16th June, 1971
(d) 5th to 16th July 1971
Answer:
5th to 16th June, 1972

Question 2.
The United Nations General Assembly adopted the International Covenant on Civil and Political Rights (ICCPR) in ______.
(a) 1948
(b) 1966
(c) 1964
(d) 1962
Answer:
1966

Question 3.
In 1997, the conference at Kyoto laid down the protocols for the developed countries for preventing climate change. For how many years did it come to be applied?
(a) 10 years
(b) 12 years
(c) 15 years
(d) 16 years
Answer:
15 years

Question 4.
How many Articles are there in the United Nations Declaration of Human Rights?
(a) 30
(b) 20
(c) 40
(d) 50
Answer:
30

Question 5.
When was the Declaration of the Rights of Child proclaimed?
(a) 30th November 1959
(b) 20th November 1959
(c) 20th December 1959
(d) 30th December 1959
Answer:
20th November 1959

Question 6.
When was the first Earth Day celebrated?
(a) 21st April, 1970
(b) 22nd April, 1970
(c) 23rd April, 1970
(d) 20th April, 1970
Answer:
22nd April, 1970

Question 7.
What led to the boycott of the regime in South Africa?
(a) Expatriation of Prisoners of War
(b) Racial Segregation
(c) Disobedience of the UN
(d) Asylum to international terrorists
Answer:
Racial Segregation

Question 8.
Which conference in 1997 laid down the protocols for developed countries for prevention of climatic changes?
(a) Conference at Copenhagen
(b) Conference at Amsterdam
(c) Conference at Kyoto
(d) Conference at Shimla
Answer:
Conference at Kyoto

Question 9.
Which institute/organisation is responsible for taking action against violation of human rights?
(a) Self Help Groups and NGOs
(b) Human Rights Commission
(c) Corporate bodies
(d) National Investigation Agency
Answer:
Human Rights Commission

State whether the following statements are true or false with reasons:

Question 1.
Human rights are necessary for living as a human being.
Answer:
True.
The concept of human rights has emerged from the concept of natural rights. Natural rights are those rights that we are endowed with because we are bom as human beings. In the same vein, human rights are those rights that are necessary for living as a human being.

Question 2.
The scope of human rights is limited.
Answer:
False.
The scope of human rights has in fact, broadened due to several issues of global nature like contagious diseases, the threat to environment, natural disasters, etc. Human rights today also include goals like protection of the environment and sustainable development.

Question 3.
Only internal security is threatened due to terrorist attacks.
Answer:
False.
The aim of a terrorist attack is not to endanger the geographical boundaries, but to challenge a regime in a country or refuse to acknowledge the existence of the State. This means that due to increasing terrorism, the internal security of a country is threatened in addition to its external security.

Question 4.
Once the refugees reach a safe place, they have new challenges.
Answer:
True.
Once the refugees reach a safe place, they need to find work, a place to live and other problems of a day to day nature. If the language and culture in the other nation are different, then adjusting to that poses difficulties. There is also no assurance that the people of a nation which gives shelter to the refugees will accept them.

Explain the concept:

Question 1.
Human Rights
Answer:
The concept of human rights has emerged from the concept of natural rights. Natural rights are those rights that we are endowed with because we are born as human beings. Human rights are those rights that are necessary for living as a human being and as a constituent of society.

Question 2.
Refugees
Answer:
People who have to leave their motherland against their wishes or are forced to go to other nations, seeking refuge or for security are called as refugees. People become refugees due to torture or persecution for belonging to a particular race or religion, due to war or a disaster, etc. In such situations people are forced to leave their own country and seek shelter in another country.

Question 3.
Terrorism
Answer:
Terrorism is spreading fear and terror in a society by using or threatening to use violence against common and innocent people for achieving political goals. Terrorism can be described as organised and planned violence.

Question 4.
Traditional War
Answer:
Traditional war is a conflict between two or more sovereign states. In such wars, the geographical boundaries between nations acquire importance, i.e. national security is connected with geographical boundaries.

Question 5.
Stockholm Conference 1972.
Answer:
(i) In order to discuss the immediate and long term problems related to the environment and to find solutions on them, a United Nations Conference on human environment was called at Stockholm from 5th to 16th June, 1972.

(ii) It was stressed that it is the responsibility of all nations to cooperate to overcome pollution.

(iii) The developing nations feel that the developed nations are more responsible for the decline of the environment and they should take the responsibility for stopping the decline.

(iv) Non-governmental organisations working in the field of environmental protection were also present and assumed a bigger role in the decision making process at international conferences regarding the environment.

(v) The issue of the protection of the common global wealth was raised.

(vi) A consensus emerged that it was the responsibility of all the nations to protect these resources.

(vii) It was after this conference that the United Nations created the United Nations Environment Programme (UNEP).

(viii) Many international treaties about environment were signed after this conference.

(ix) Several rules were made about the protection of environment. Environmental movements started on a large scale at national as well as at the international level.

Complete the following Chart/Concept Maps:

Question 1.

Answer:

Question 2.

Answer:

Answer the following questions in brief:

Question 1.
Which difficulties are faced by people who are forced to leave their own country?
Answer:
(i) When people of any country are forced to leave their own country as refugees, they have to face many problems.

(ii) The most important problem is to decide where to go. They have questions like will that nation give us shelter.

(iii) Secondly, they have to also take along with them other members of their family. It involves a lot of physical and emotional stress.

(iv) Apart from this, there are problems caused by natural elements like heat, rain, storms, as well as shortages of food, sickness, an enemy in pursuit, etc. In this process, many people lose their lives.

Question 2.
What was the Stockholm Conference of 1972 about?
Answer:
In order to discuss the immediate and long-term problems related to the environment and to find solutions to them, a United Nations Conference on human-environment was called at Stockholm from 5th to 16th June 1972.

Question 3.
What are the new challenges faced by refugees on reaching a safe place?
Answer:
(i) Once the refugees reach a safe place, they have new challenges. They need to find work, a place to live and other problems of a day to day nature.

(ii) If the language and culture in the other nation are different, then adjusting to that poses difficulties. There is no assurance that the people in the nation which gives shelter to the refugees will accept them.

Question 4.
What did the Environmental Conference of Rio (1992) emphasise on?
Answer:
(i) In this conference, the idea of sustainable development was stressed upon.

(ii) Different treaties regarding bio-diversity, climate change due to greenhouse gases, protection of forests, etc. were signed.

Question 5.
State the highlights of the conference on climatic change at Paris (2015).
Answer:
(i) A conference on climate change was held at Paris in November 2015.

(ii) An appeal was made in this conference that all nations should make concerted efforts to stop climate change and global warming and that the developed countries should help the developing countries to acquire the technology to achieve these goals.

Question 6.
What measures have been taken so far to save the refugees?
Answer:
(i) In 1951, some provisions were made regarding the question of refugees at the international level. One such provision was that the refugees will not be forcefully sent back to their country against their wishes.

(ii) Similarly an office of the High Commissioner of the United Nations has been established to solve their problems.

Question 7.
Give some examples of refugees.
Answer:
(i) Before the Second World War, the Jews were tortured in Germany.

(ii) Their citizenships and properties were confiscated. Due to this, the Jews became refugees.

(iii) In 1971, the people in East Pakistan turned refugees and came to India seeking refuge due to political and religious persecution.

(iv) In the last few years due to the war-like situation in Iraq and Syria, a lot of people are leaving Syria as refugees. We can cite many such example of refugees.

Question 8.
Which problems are faced by the host nation that agrees to provide shelter to the refugees?
Answer:
(i) As the number of refugees increases, the strain on the economy of the host nation increases. A shortage of essential goods is created; there may be an increase in crime or even inflation.

(ii) The locals may lose their jobs; a problem of law and order may crop up. Many such problems may emerge.

(iii) Due to these problems, many nations are not ready to give shelter to refugees and to resettle them.

Question 9.
Which steps can be taken for preservation of human rights?
Answer:
(i) If all nations safeguarded and fostered human rights, exploitation and violence would reduce. All people would be able to achieve their own development safely and securely.

(ii) Human rights could be more effectively implemented if the environment is safeguarded and if terrorism is completely wiped out.

(iii) No group of people will have to become refugees. For this, all nations have to come together, cooperate with each other, take concrete action and bring about actual change.

Question 10.
Many nations are not ready to give shelter to refugees. Why?
Answer:
Many nations are not prepared to give shelter to refugees because:

• As the number of refugees increases, the strain on the economy of the host nation increases.
• A shortage of essential goods is created; there may be an increase in crime or even inflation.
• The locals may lose their jobs; a problem of law and order may crop up.
• Many such problems may emerge.

Question 11.
The problems relating to the environment are inherently of a global nature. How?
Answer:
(i) The threat to the environment caused by pollution or by leakage of oil or gas does not remain restricted to one nation.

(ii) The visible effects of the decline of environment are extinction of species of plants and animals, decrease in the fertility of soil, water shortage, fluctuation in the proportion of rainfall, global warming, drying up of rivers and lakes, pollution of rivers and seas, incidence of newer diseases, acid rain, thinning of the ozone layer, etc.

(iii) Even if some of the effects are restricted to particular nations, these problems reach global proportions due to their long term effects, while some problems are inherently of a global nature.

Question 12.
How is terrorist war different from traditional war?
Answer:
(i) Terrorist conflict is different from traditional war.

(ii) Traditional war is a conflict between two or more sovereign states.

(iii) In such wars, the geographical boundaries between nations acquire importance, i.e. national security is connected with geographical boundaries.

(iv) On the other hand, in the case of terrorism, terrorist groups can cause violence in any part of the world from anywhere in the world.

(v) The aim of a terrorist attack is not to endanger the geographical boundaries, but to challenge a regime in a country or refuse to acknowledge the existence of the state.

Balbharti Maharashtra State Board Class 9 History Solutions Chapter 10 Changing Life 2 Notes, Textbook Exercise Important Questions and Answers.

Maharashtra State Board Class 9 History Solutions Chapter 10 Changing Life 2

Class 9 History Chapter 10 Changing Life 2 Textbook Questions and Answers

1. Choose the proper option and rewrite the completed sentences:

Question 1.
India won the cricket world cup under the captainship of ______.
(a) Sunil Gavaskar
(b) Kapil Dev
(c) Sayyad Kirmani
(d) Sandip Patil
Answer:
(b) Kapil Dev

Question 2.
The _____ language is gaining importance in India due to the process of globalisation.
(a) Punjabi
(b) French
(c) English
(d) Hindi
Answer:
(c) English

2. Complete the information in the following table:

Question 1.

Answer:

3. Give reasons for the following statements:

Question 1.
Cricket began to be played all over India, to a greater or smaller extent.
Answer:
Cricket began to be played all over India, to a greater or smaller extent because:-

• In 1983, the Indian team won the World Cup for cricket, under the captainship of Kapil Dev. It was a historic victory.
• Cricket instantly won great popularity across the country.
• In the same year, Sunil Gavaskar broke the earlier record of maximum centuries in test cricket.
• In 1985, India won the ‘Benson and Hedges’ World Championship of cricket. As a result, cricket came to be played in all States to a lesser or greater extent, but at the cost of indigenous Indian games.

Question 2.
The economy of movies is changing.
Answer:
(i) Movies in foreign languages are now translated. Even during the screening of English movies, a short Hindi translation now appears on the screen as sub-titles.

(ii) Hindi movies now compete with ‘global’ movies as they have reached every nook and comer of the world. We see a reflection of politics, social events, industry and technology in the movies.

(iii) Movies which were 3-4 hours long are now of only one or one and a half hours. Moreover, the concept of one screen and one cinema hall has given way to multiplexes.

(iv) The days of a movie running for 100 weeks in one cinema hall are over. Now one movie runs in thousands of cinema halls in India and abroad simultaneously.

(v) This development has changed the economy of movies. Production of movies has attained the status of industry.

(vi) The industry now employs crores of people. The movie industry in regional languages is also thriving.
Therefore the economy of movies is changing.

4. Answer the following questions in 25-30 words:

Question 1.
Why is it necessary to keep alive the dialects of Indian languages?
Answer:
(i) Hindi, Assamese, Bengali, Gujarati, Kannad, Kashmiri, Malayalam, Marathi, Odiya, Punjabi, Sanskrit, Tamil, Telugu, Urdu, Konkani,
Manipuri, Nepali and Sindhi are the official languages in India.
(ii) These Indian languages also have dialects, but their number is now on the decline.
(iii) Timely steps should be taken to nurture them, otherwise we will lose an important part of our heritage.
(iv) Nevertheless, Hindi, which has reached everywhere through the medium of Hindi movies, has served to unite the country by language.

Question 2.
Elaborate upon the changing scope of newspapers.
Answer:
(i) During early post-independence period, the newspapers were expected to not only give the news of daily events, but also give impetus to industry and commerce by printing advertisements.

(ii) Earlier, newspapers were black and white. With the changing times, colour printing became common.

(iii) Earlier, newspapers were thought to be the mouthpieces of the taluka or district. Now they have to face tough competition from the State level newspaper chains. But on the whole, newspapers are now becoming more active.

(iv) Their scope has enlarged to include raising funds for drought affected and flood affected people, helping meritorious students from lower income groups to go for higher education and organizing or sponsoring cultural programmes. This is how newspapers have now become an inseparable part of our lives.

Question 3.
What changes have taken place in the medium of television?
Answer:
(i) Television came to India during the post-independence period. Earlier it was black and white. Now it is coloured. Earlier it was limited to some selected programmes and fixed time-slots.

(ii) Gradually its scope was enlarged to include educational programmes, news bulletins, detailed reporting of the tours of the President and the Prime Minister.

(iii) During the telelcast of Ramayana and Mahabharat, a majority of the people used to sit glued to the television set. These serials proved the popularity of this medium. Then in 1991, CNN channel showed to the entire world a live visual reporting of the Iraq war.

(iv) In 1998, STAR (Satellite Television Asia Region) a private media house entered India, and the uninteresting, monotonous and propagandist news telecasts of the early period underwent a sea change.

(v) The language, the technique of presentation, studios equipped with the latest technology and the use of OB (outdoor broadcasting) vans have expanded the scope of Indian T.V. channels still further, and brought in transparency and variety. Now, every nook and corner of the country is connected.

Class 9 History Chapter 10 Changing Life 2 Additional Important Questions and Answers

Choose the correct option from the given options and rewrite the statements:

Question 1.
_____ won the national championship of billiards for teenagers at the age of 15.
(a) Milkha Singh
(b) Rafael Nadal
(c) Geet Sethi
(d) Prakash Padukone
Answer:
(c) Geet Sethi

Question 2.
In________ STAR (Satellite Television Asia Region) a private media house entered India.
(a) 1995
(b) 1996
(c) 1997
(d) 1998
Answer:
(d) 1998

Question 3.
In 1991, _______ showed to the entire world a live visual reporting of the Iraq War.
(a) CNN
(b) CNBC
(c) HBO
(d) NDTV
Answer:
(a) CNN

Question 4.
The Kohima Radio station had to make its broadcast in __________ languages which included English, Hindi and Naga dialects.
(a) 28
(b) 26
(c) 24
(d) 25
Answer:
(d) 25

Identify and write the wrong pair in the following sets:

Question 1.
(1) Karnam Malleshwari – Weight lifting
(ii) Sunil Gavaskar – Ace Indian Cricketer
(iii) CNN – Iraq War
(iv) Star Television – Sponsoring cultural programmes
Answer:
Wrong Pair: Star Television – Sponsoring cultural programmes

Question 2.
(i) Kapil Dev -1983 World Cup
(ii) Geet Sethi – Benson and Hedges
(iii) Karnam Malleshwari – First woman to win a medal at Olympics
(iv) Sunil Gavaskar – Maximum centuries in test cricket
Answer:
Wrong Pair: Geet Sethi – Benson and Hedges

Question 3.
(i) India won Cricket World Cup – 1983
(ii) Karnam Malleshwari won a medal at Olympics – 2000 ’
(iii) Live telecast of Iraq War -1991
(iv) Star T.V. entered India -1992
Answer:
Wrong Pair: Star T.V. entered India -1992

Do as directed:

Question 1.
Complete the following concept:

Answer:

Explain the statements with reason.

Question 1.
Hindi Movies have reached every nook and corner of the world.
Answer:
(i) In the field of entertainment, the place of Hindi movies is incomparable.
(ii) Now movies reflect contemporary themes. Film shooting locales have moved abroad.
(iii) So, viewers can now see many different places in foreign countries. Movies in foreign languages are now translated.
(iv) During the screening of English movies, a short Hindi translation now appears on the screen as sub-titles.
(v) Hindi movies now compete with ‘global’ movies as they have reached every nook and corner of the world.

Read the following passage and answer the questions:

Sports: During the pre-independence period, only a few selected games were known to people in general. Some sports persons changed this situation. This enhanced the status of both – the sports, and the sportspersons. For example, Geet Sethi achieved , global excellence in snooker, a variation of billiards. He won the national championship of billiards for teenagers at the age of 15. Later, he went on to win national and international championships. At the , global level, he won the amateur billiards competition thrice, and the professional one five times. His success made the game popular, and newspapers began to report news about billiards. Thus he made a new field available to rising sportspersons in India, It was in 1983, that the Indian team won the World , Cup for cricket, under the captainship of Kapil Dev. It was a historic victory. Cricket instantly won great , popularity across the country. In the same year, ‘Sunil Gavaskar broke the earlier record of maximum centuries in test cricket. In 1985, India won the ‘Benson and Hedges’ World Championship of cricket. As a , result, cricket came to be played in all States to a lesser or greater extent, but at the cost of indigenous Indian games. A few movies were also produced around the , theme of cricket. Live telecasts of the full five days or , one day of the matches also became available.
India had been participating in Asiad and Olympic of year 2000, Karnam Malleshwari won a medal for, weight-lifting. She was the first Indian woman to win , a medal at the Olympics. India’s representation began to rise in various Olympic games such as hockey, badminton, tennis, swimming, weightlifting and archery.

Question 1.
Which two cricket tournaments mentioned in the passage records a victory for India?
Answer:
World Cup 1983 and Benson and Hedges -1985 are the two tournaments mentioned in the passage that recorded victory for India.

Question 2.
Who was the first Indian woman to win a medal at the Olympics? Which sport did she represent?
Answer:
Karnam Malleshwari was the first Indian Women to win a medal for India at Olympic. She represented India in Women’s Weight Lifting.

Question 3.
Why do you think cricket has overshadowed other indigenous Indian Games?
Answer:
Cricket was introduced in India by the British. In the post independence period this game was mostly played by the elite. In times to come, cricket gained glamour and popularity across the nation gradually giving a setback to other indigenous games in India. Since cricketers received more professional coaching, funding and infrastructural facilities as compared to players of other games, it became inevitable that other games in India were overshadowed.

Answer the following questions in detail:

Question 1.
Do you think English has threatened our indigenous languages? How?
Answer:
(i) Hindi, which has reached everywhere through the medium of Hindi movies, has served to unite the country by language.
(ii) However, English language has been gaining ground in India due to the process of globalisation which began after 1990.
(iii) English opens the doors to multiple job opportunities. Moreover, Indians are at the forefront in learning English.
(iv) However, it is necessary to ensure that this process does not endanger the very existence of regional languages.

Question 2.
Explain the contribution of Geet Sethi and Kamam Malleswari to the field of sports.
Answer:
(i) Geet Sethi:

• Geet Sethi achieved global excellence in snooker, a variation of billiards.
• He won the national championship of billiards for teenagers at the age of 15.
• Later, he went on to win national and international championships.
• At the global level, he won the amateur billiards competition thrice, and the professional one five times.
• His success made the game popular, and newspapers began to report news about billiards.

(ii) Karnam Malleswari: At the Olympics of the year 2000, Karnam Malleswari won a medal for weightlifting. She was the first Indian woman to win a medal at the Olympics.

Balbharti Maharashtra State Board Class 8 History Solutions Chapter 12 India Gains Independence Notes, Textbook Exercise Important Questions and Answers.

Maharashtra State Board Class 8 History Solutions Chapter 12 India Gains Independence

Class 8 History Chapter 12 India Gains Independence Textbook Questions and Answers

1. Rewrite the statements by choosing the appropriate options :

Question 1.
………………. was the head of the interim Government.
(a) Vallabhbhai Patel
(b) Mahatma Gandhi
(c) Pandit Jawaharlal Nehru
(d) Barrister Jinnah
Answer:
(c) Pandit Jawaharlal Nehru

Question 2.
The plan of creation of two independent nations, India and Pakistan, was made by ………………… .
(a) Lord Wavell
(b) Stafford Cripps
(c) Lord Mountbatten
(d) Pethick Lawrence
Answer:
(c) Lord Mountbatten

2. Answer the following in one sentence:

Question 1.
Which demand was advocated by Barrister Jinnah?
Answer:
The two nation theory and demand of separate Muslim nation named Pakistan was advocated by Barrister Jinnah.

Question 2.
Write the names of the ministers participating in Cabinet Mission.
Answer:
Pethick Lawrence, Stafford Cripps and A.V. Ale ander were the ministers participating in the Cabinet Mission.

3. Explain the following statements with reasons:

Question 1
The Indian National Congress approved the partition.
Answer:

1. Lord Mountbatten prepared a plan of creation of India and Pakistan as two independent nations.
2. Indian National Congress opposed the plan of partition as unity of the Nation was its basic stand.
3. However, the Muslim League remained adamant on the creation of Pakistan.
4. So, the Indian National Congress was left with no option but to accept the partition with complete helplessness.

Question 2.
The working of Interim Government could not run smoothly.
Answer:

1. Muslim League demanded a separate Muslim nation of Pakistan.
2. The followers of the Muslim League resorted to violent ways.
3. Though the Muslim League declined to participate initially, they later participated in it.
4. However, the leaders of the Muslim League adopted the policy of obstruction and therefore the Interim Government could not run smoothly.

Question 3.
The Wavell Plan could not succeed.
Answer:
The Wavell Plan could not succeed because

1. Barrister Jinnah insisted that only Muslim League should have the right to suggest the names of Muslim representatives to the Viceroy’s Executive Council.
2. The Congress opposed this and as a result, no consensus could be arrived at the meeting called by Lord Wavell.

4. Write the events on the following timeline:

Question 1.

Answer:

5. Answer the following questions in brief:

Question 1.
Why did the British took steps towards granting freedom to India?
Answer:

1. The Indian freedom struggle had become very intense during the period of Second World War. The revolt of Navy and Air Force shook the foundation of the British empire.
2. The demand for independence of India was gaining its strength.
3. The Muslim League had demanded a separate Muslim nation.
4. The followers of the Muslim League resorted to violence.
5. The British government realised that it was necessary to take a serious note of it. They realised that their rule in India will not last long.

Accordingly, the British government started preparing plans for granting Independence to India.

Question 2.
Write information about the Mountbatten Plan.
Answer:

1. England’s Prime Minister Atlee announced the transfer of power would be before June 1948.
2. He appointed Lord Mountbatten as the Viceroy of India who was to arrange the transfer of power.
3. He held discussions with the leaders of India.
4. Mountbatten prepared a plan for partition of India i.e., creation of two independent nations, India and Pakistan.
5. The Indian National Congress opposed the plan.
6. But, due to the adamant behaviour of the Muslim League, the Indian National Congress accepted the Plan, with complete helplessness.
7. On the basis of Mountbatten Plan, Indian Independence Act was passed.

Question 3.
Why did Muslim League declare to observe 16 August as Direct Action Day? What were its effects?
Answer:

1. The Muslim League was adamant on the demand of Pakistan.
2. It was not satisfied with Cabinet Mission plan as it had no provision for a separate Muslim state.
3. 16th August 1946 was observed as Direct Action Day. ‘
4. The followers of Muslim League resorted to violent ways.
5. There were Hindu-Muslim riots in various parts of the country.
6. There were massacres in the Noakhali region in the province of Bengal.

Project:

Collect information about the response of common people after gaining independence, with the help of various reference books as well as the internet.

Class 8 History Chapter 12 India Gains Independence Additional Important Questions and Answers

Rewrite the statements by choosing the appropriate options:

Question 1.
……………… put forth the two Nation theory and demanded a separate Muslim nation.
(a) Barrister Muhammad Ali Jinnah
(b) Chaudhary Rahmat Ali
(c) Dr. Muhammad Iqbal
(d) Lord Mountbatten
Answer:
(a) Barrister Muhammad Ali Jinnah

Question 2.
……………., Prime Minister of England, declared that England would leave its dominion on India before June 194 .
(a) Winston Churchill
(b) Linlithgo
(c) Atlee
(d) Mountbatten
Answer:
(c) Atlee

Question 3.
The ……………. initially refused to participate in the Interim Government.
(a) Indian National Congress
(b) Muslim League
(c) Hindu Mahasabha
(d) Kisan Sabha
Answer:
(b) Muslim League

Question 4.
The Muslim League decided to observe 16th August as ……………. Day.
(a) Non Violence
(b) Pakistan
(c) Direct Action
(d) Independence
Answer:
(c) Direct Action

Question 5.
As per ………………, India got independence.
(a) Mountbatten Plan
(b) Wctvell Plan
(c) Indian Independence Act
(d) Cabinet Mission
Answer:
(c) Indian Independence Act

Question 6.
Gandhiji was assassinated on ………………….. .
(a) 30 December 1947
(b) 30 January 194
(c) 30 March 194
(d) 2 October 194
Answer:
(b) 30 January 194

Name the following:

Question 1.
First person to present idea of free Muslim nation.
Answer:
Dr. Muhammad Iqbal

Question 2.
Last Viceroy of India.
Answer:
Lord Mountbatten

Question 3.
One who presented idea of Pakistan.
Answer:
Chaudhary Rahmat Ali

Question 4.
Went to Noakhali to stop violence
Answer:
Mahatma Gandhi.

Answer the following in one sentence:

Question 1.
What did Prime Minister Atlee declare in the British Parliament of England?
Answer:
Prime Minister Atlee declared in the British Parliament that England would transfer all of its government responsibility to Indians not later than June 1948.

Question 2.
Why did the Interim Government not work smoothly?
Answer:
The Interim Government could not work smoothly because the Muslim League followed the policy of obstruction.

Answer the following questions in brief:

Question 1.
Which were the important provisions :
of the Wavell Plan?
Answer:

1. The Wavell Plan provided a proper representation to Muslims, Dalits and minorities in the Central and Provincial Legislatures.
2. It provided for an equal number of Hindu and Muslim members in Viceroy’s Executive Council.

Question 2.
State the provisions of the Indian Independence Act.
Answer:
The Indian Independence Act was passed on the basis of Mountbatten Plan on 18th July, 1947.
According to the plan :

1. Two Independent nations of India and Pakistan will come into existence on 15th August, 1947.
2. Thereafter, the British Parliament would not retain any control over them.
3. The British supremacy over the princely states would come to an end.
4. They would be free to join either India or Pakistan or remain independent.

Question 3.
Write about the attainment of independence by India.
Answer:

1. As per the Indian Independence Act, India was granted Independence on 15th August, 1947.
2. A meeting of the Constituent Assembly was going on in the hall of Parliament House in Delhi in the midnight of 14th August.
3. At the stroke of midnight, the Union Jack of Britain was lowered and in its place the Indian tricolour flag was unfurled.

Explain the following statements with reasons:

Question 1.
The Cabinet Mission Plan could not satisfy the political parties in India.
Answer:
The Cabinet Mission Plan could not satisfy the political parties in India because,

1. The Indian National Congress was not happy with some of its provisions.
2. The Muslim League was also dissatisfied with the plan as it did not provide for the creation of a separate Muslim state of Pakistan.

Question 2.
The joy of attainment of freedom was not untinted:
Answer:

1. India attained Independence from the slavery of 150 years.
2. But, the people were grieved due to the partition of the country and the terrible violence during that period.

So, the joy of attainment of freedom was not untinted.

Answer the following in detail:

Question 1.
State the genesis of Pakistan.
Answer:

1. To weaken the national movement, the British adopted the policy of ‘divide and rule’. Its consequence was the establishment of ‘Muslim League’.
2. Famous poet, Dr. Muhammad Iqbal put forth the idea of an independent Muslim state.
3. Later Chaudhary Rahmat Ali coined the name Pakistan.
4. Barrister Muhammad Ali Jinnah put forth the two nation theory and demanded a separate state for the Muslims naming Pakistan.
5. Barrister Jinnah and the Muslim League started the propaganda that Indian National Congress was only a Hindu organisation and the Muslims have no benefit of it.
6. Since their demand was not fulfilled, they observed ‘Direct Action Day’ and resorted to violence.
7. The nation witnessed Hindu-Muslim riots in various parts.
8. After the consent of the Indian National Congress to the Mountbatten Plan, the Indian Independence Act provided for the partition.

Question 2.
Why do you think everyone needs freedom?
Answer:

1. Freedom is liberation from any kind of bondage.
2. The rights of people are denied under foreign rule.
3. Lot of restrictions are imposed by a foreign power.
4. Under a foreign rule or dictatorship, power is not used for the welfare of the people but for the benefit of few.
5. All round development of the citizens take place in an independent free state.
6. Equality, Fraternity, Justice, Humanity are values which are cherished in freedom. Therefore, everyone needs freedom.

Balbharti Maharashtra State Board Class 8 History Solutions Chapter 8 Civil Disobedience Movement Notes, Textbook Exercise Important Questions and Answers.

Maharashtra State Board Class 8 History Solutions Chapter 8 Civil Disobedience Movement

Class 8 History Chapter 8 Civil Disobedience Movement Textbook Questions and Answers

1. Rewrite the statements by choosing the appropriate options :

(Mahatma Gandhi, Khuda-i-Khidmatgar, [ Ramsay Mac Donald, Sarojini Naidu)

Question 1.
……………. organised the Round Table Conference in London.
Answer:
Ramsay Mac Donald

Question 2.
Khan Abdul Gafar Khan established the organisation named …………….
Answer:
Khuda-i-Khidmatgar

Question 3.
……………. led the Dharasana Satyagraha.
Answer:
Sarojini Naidu

Question 4.
In the Second Round Table Conference ……………. participated as a representative of Indian National Congress.
Answer:
Mahatma Gandhi.

2. Explain the following statements with reasons :

Question 1.
Chandrasing Thakur was court martialled and severely punished.
Answer:

1. Khan Abdul Gaffar Khan began Satyagraha at Peshawar on 23rd April, 1930. His organisation Khuda-i Khidmatgar led the satyagraha.
2. They kept Peshawar town in their control for a week.
3. The British government ordered Garhwal regiment to fire on the satyagrahis.
4. Chandrasing Thakur an officer of the Garhwal Regiment refused to fire on the satyagrahis.

Therefore, he was court-martialled and severely punished.

Question 2.
The Government declared Martial Law at Solapur.
Answer:

1. After the Salt Satyagraha many movements which were integral of Civil Disobedience Movement started.
2. The mill workers in Solapur observed hartal and organised a huge procession on 6th May 1930.
3. The District Collector ordered firing on procession. Many volunteers including Shankar Shivdare died in the firing.
4. People got enraged and attacked railway stations, police stations, courts, municipal buildings, etc.

Therefore, Martial law was imposed in Solapur by the government.

Question 3.
The deliberation in the First Round Table Conference proved to be meaningless.
Answer:

1. The Civil Disobedience Movement intensified in India in 1930.
2. The British Prime Minister, Ramsay Mac Donald organised Round Table Conference at London to discuss constitutional issues related to India.
3. The representatives of many political parties and princely states participated in the conference. Indian National Congress did not participate in it.
4. Without the participation of the Congress which was a body that represented the country deliberations were meaningless.

Thus, the deliberation in the First Round Table Conference proved to be meaningless.

Question 4.
Gandhiji began fast unto death in the Yerwada jail.
Answer:

1. The Communal Award declared by the British Prime Minister Ramsay Mac Donald provided separate electorates for the Dalits.
2. This division of the society on the basis of caste was not acceptable to Gandhiji.
3. Therefore, to protest against the Award, Gandhiji began fast unto death in the Yerawada jail.

3. Answer the following questions in 25 to 30 words :

Question 1.
Why did Gandhiji decide to break the Salt Act to begin the Satyagraha?
Answer:
1. Before launching the Civil Disobedience Movement Gandhiji demanded cancellation of salt tax and end the monopoly of the British government to manufacture it.
2. Being an important ingredient in the food of the common people, it was unjust to impose a tax on salt.
3. Gandhiji decided to launch the Salt Satyagraha by a violation of the Salt Act, which was symbolic in breaking all unjust and oppressive laws of the British.

Question 2.
Why did the Indian National Congress withdraw the Civil Disobedience Movement?
Answer:
1. After the failure of the First Round Table Conference, Prime Minister Ramsay Mac Donald hoped that Indian National Congress would participate in the Second Round Table Conference.
2. In order to create a conducive atmosphere Gandhiji and other political leaders were released from jail.
3. A pact was signed after discussion between Gandhiji and Viceroy Irwin.
4. According to the pact, the British Government gave an assurance of providing Responsible Government in the proposed constitution of India.
5. So, the congress agreed to suspend the Civil Disobedience Movement and participate in the Second Round Table Conference.

4. Complete the following timeline of Civil Disobedience Movement:

Question 1.

Answer:

Do you Know?

Features of the Civil Disobedience Movement :
1. All the movements, till now, were limited only to urban areas. But this movement became a nationwide movement. People from rural areas registered their participation. Women also took part in large numbers. Kasturba Gandhi, Kamladevi Chattopadhyay, Ayantikaba I Gokha le, Lilavati Munshi, Hansaben Mehta led the satyagraha.

2. This movement was based on complete nonviolence. The British Government was trying to greatly suppress the movement, but the people protested unarmed. Due to this, the Indian people became fearless.

project:

Question 1.
Gather additional information along with photographs about the work of the following personalities in the Civil Disobedience Movement and exhibit it in the class. (a) Sarojini Naidu (b) Khan Abdul Gafar Khan (c) Babu Genu Said.

Question 2.
The plot on an outline map of India, the places mentioned in the chapter where the Civil Disobedience Movement took place.

Class 8 History Chapter 8 Civil Disobedience Movement Additional Important Questions and Answers

Rewrite the statements by choosing the appropriate options :

Question 1.
After the resolution of Complete Independence was passed in Lahore session, Gandhiji decided to launch ……………. Movement.
(a) Home Rule
(b) Non-co-operation
(c) Quit India
(d) Civil Disobedience
Answer:
(d) Civil Disobedience

Question 2.
During Civil Disobedience Movement, government imposed Martial law in ……………. .
(a) Peshawar
(b) Solapur
(c) Pune
(d) Mumbai
Answer:
(b) Solapur

Question 3.
Gandhiji withdrew the Civil Disobedience Movement in ……………. .
(a) April 1934
(b) March 1930
(c) November 1932
(d) May 1933
Answer:
(a) April 1934

Question 4.
Gandhiji broke the Salt Act at ……………. .
(a) Dandi
(b) Peshawar
(c) Dharasana
(d) Yerwada
Answer:
(a) Dandi

Question 5.
The British government gave orders to regiment in Peshawar to ……………. open fire on the satyagrahis.
(a) Garhwal
(b) Sikh
(c) Maratha
(d) Rajput
Answer:
(a) Garhwal

Name the following :

Question 1.
Follower of Gandhiji known as Frontier Gandhi.
Answer:
Khan Abdul Gafar Khan

Question 2.
Volunteer who died in firing at Solapur satyagraha.
Answer:
Shankar Shivdare

Question 3.
Laid down his life in front of the truck boycotting foreign goods in Mumbai.
Answer:
Babu Genu Said

Question 4.
Attended the Second Round Table Conference as representative of Dalits.
Answer:
Dr. Babasaheb Ambedkar.

Answer the following questions in one sentence :

Question 1.
What was the objective of Gandhiji in starting the Civil Disobedience?
Answer:
The objective of Gandhiji was to break the oppressive and unjust laws of the British Government through peace and Satyagraha.

Question 2.
From which place and when did the Dandi March start?
Answer:
The Dandi March started from Sabarmati Ashram in Ahmedabad on 12 March, 1930.

Question 3.
Name the leaders present at the First Round Table Conference.
Answer:
Dr. Babasaheb Ambedkar, Sir Tej Bahadur Sapru, Barrister Jinnah were the leaders present at the First Round Table Conference.

Question 4.
Which issues were discussed in the First Round Table Conference?
Answer:
The issues like Responsible Government at centre and establishment of Federal State in India were discussed.

Question 5.
What decision was made in the Poona Pact?
Answer:
According to the Poona Pact, separate electorates for the Dalits was cancelled and a provision for reserved seats was made.

Do as Directed :

Complete the graphical presentation :

Question 1.

Answer:

Question 2.

Answer:

Question 3.

Answer:

Write short notes :

Question 1.
Gandhi-Irwin Pact :
Answer:
1. On the appeal of the Prime Minister, the Viceroy released Gandhiji and other political leaders from prison.
2. In this conducive atmosphere, a pact was signed between Gandhiji and Viceroy Irwin. It is known as Gandhi-Irwin Pact.

• According to the pact, the British Government gave an assurance of providing Responsible Government in the proposed constitution of India.
• Congress decided to withdraw the Civil Disobedience Movement.
• Agreed to participate in the Second Round Table Conference.

Question 2.
Second Round Table Conference :
Answer:

1. The Second Round Table Conference was held in 1931.
2. Gandhiji participated as the sole representative of the Indian National Congress.
3. Dr. Babasaheb Ambedkar represented the Dalits. The representatives of the various castes and communities, political parties and the princely states also participated.
4. The issues of minority representation and nature of proposed federal constitution were discussed.
5. Dr. Babasaheb Ambedkar demanded separate electorates for the Dalits.
6. Gandhiji tried to bring unanimity but he was unsuccessful. ‘
7. So, he was disappointed and returned to India.

Question 3.
Poona Pact :
Answer:

1. After the Second Round Table Conference, the British Prime Minister Ramsay Mac Donald declared Communal Awards.
2. Communal Awards granted separate electorates to the Dalits as demanded by Dr. Ambedkar.
3. Gandhiji was against the division on the basis of caste. He started fast unto death in Yerwada jail.
4. The leaders of Indian National Congress requested Dr. Ambedkar to reconsider his demand in the interest of the nation.
5. So, Dr. Babasaheb Ambedkar signed the. Poona Pact with Gandhiji in 1932.
6. It provided reserved seats instead of separate electorates for the Dalits.

Question 4.
The Round Table Conference :
Answer:

1. The British Prime Minister, Ramsay Mac Donald wanted to discuss constitutional issues related to India.
2. For this purpose, he organised Three Round Table Conferences at London between 1930 and 1932.
3. Representatives of various communities, castes, political parties and princely states attended the conferences.
4. Gandhiji attended the Second Round Table Conference as the representative of Indian National Congress.
5. As no important decision was taken in them, all these conferences proved to be futile.

Answer the following questions in 25 to 30 words :

Question 1.
Write about the sacrifice of Babu Genu.
Answer:

1. There was agitation against foreign goods in Mumbai.
2. Babu Genu Said, a mill worker, was at the forefront in this Satyagraha.
3. He threw himself in front of a truck carrying foreign goods in order to stop it.
4. He did not budge even after the police threatened him.
5. In the end, he was crushed under the truck.
6. His martyrdom was a source of inspiration for the national movement.

Question 2.
Write features of Civil Disobedience Movement.
Answer:
The Civil Disobedience Movement launched in 1930 had the following features :

1. All the movements launched till then were limited to urban areas.
2. But this movement became nationwide as the people from rural areas also participated.
3. Women participated in large numbers in the movement and even led it at many places.
4. The movement was based on non-violence. People faced the suppressive measures of the government unarmed and fearlessly.

Question 3.
What suppressive measures were adopted by the British government after the Second Round Table Conference?
Answer:

1. Gandhiji resumed the Civil Disobedience Movement after he failed and returned from the Second Round Table Conference.
2. The government responded by resorting to inhuman oppressive measures.
3. Civic rights were strangled.
4. The Indian National Congress and associated institutions were declared illegal.
5. Restrictions were imposed on national newspapers and literature.

Explain the following statements with reasons :

Question 1.
Gandhiji was arrested on 4th May 1930.
Answer:

1. Gandhiji started Salt Satyagraha on 6th April 1930 at Dandi by breaking the Salt act.
2. With this the Civil Disobedience Movement started all over India.
3. In spite of suppressive measures undertaken by the British Government, they could not suppress the movement.

The British government found itself in a difficult situation. So, Gandhiji was arrested on 4th May 1930.

Question 2.
Gandhiji returned disappointed from the Second Round Table Conference.
Answer:

1. The British Government raised the issue of representation of the minorities and the nature of the federal constitution.
2. There were differences of opinion among the representatives.
3. Moreover, the efforts of Gandhiji to arrive at a consensus did not succeed.
4. This disappointed Gandhiji and he returned from the Second Round Table Conference.

Read the passage and answer the questions given below:

Passage:
The satyagraha at …………….
………………… Malavan and Shiroda.

Question 1.
Who led the Dharasana Satyagraha?
Answer:
Sarojini Naidu led the Dharasana Satyagraha in Gujarat.

Question 2.
At which places in Maharashtra did Salt Satyagraha take place?
Answer:
The Salt Satyagraha in Maharashtra took place at Wadala, Malvan and Shiroda.

Question 3.
Give a brief account of the Dharasana Satyagraha.
Answer:

1. The leadership of salt satyagraha was taken over by Sarojini Naidu at Dharasana in Gujarat after the arrest of Gandhiji.
2. The police lathi-charged the batches of the satyagrahis who came forward to break the Salt Act.
3. They silently tolerated the blows of the lathis.
4. The injured were provided medical aid and another batch of satyagrahis would replace them.
5. This chain of satyagrahis continued endlessly at Dharasana.

Answer the following in detail:

Question 1.
Explain the extensive nature of Civil Disobedience Movement.
Answer:

1. After the resolution of complete independence was passed, Mahatma Gandhi decided to launch the Civil Disobedience Movement.
2. he Salt Satyagraha was launched on 6th April 1930 at Dandi. It was a symbolic act by Gandhiji.
3. The main objective was to break all unjust and oppressive laws of the British through peace and Satyagraha.
4. Salt Satyagraha took place at Dharasana in Gujarat and at Wadala, Malvan and Shiroda in Maharashtra.
5. The mill workers were on the forefront in the Solapur Satyagraha.
6. The forest Satyagraha was undertaken at Bilashi, Sangamner, Kalavan, Chirner and Pusad by tribals in Maharashtra.
7. In the Northwest Frontier Province, the Satyagraha was organised under the leadership of Khan Abdul Gafar Khan.
8. The satyagrahis in Mumbai obstructed the trucks loaded with foreign goods.
9. Women also participated in large numbers.
10. This movement reached urban as well as the rural areas, thus making it a national movement.

Question 2.
Write information of Dandi March.
Answer:

1. Gandhiji decided to launch Civil Disobedience Movement to cancel unjust tax on salt and to end the monopoly of the British Government to manufacture of salt.
2. Salt, an important ingredient in the food of common people, was chosen by Gandhiji.
3. On 12th March 1930 he set out from Sabarmati ashram with his 7 followers.
4. Gandhiji delivered speeches in the villages on his way to Dandi.
5. Due to Gandhiji’s speech the message of Civil Disobedience spread everywhere and a favorable atmosphere was created.
6. He appealed to the people to join the movement fearlessly.
7. Covering a distance of 35 km, Gandhiji reached Dandi, a seashore, on 5th April 1930.
8. On 6th April, he broke the salt act by picking up the salt lying on the seashore.
9. With this, the Civil Disobedience Movement started all over the country.

Question 3.
Do you feel Gandhiji’s Civil Disobedience technique can be used in present times?
Answer:

1. Gandhiji opposed the unjust and oppressive laws of the British and broke them through peace and Satyagraha.
2. I strongly feel India needs such ways in present times. Political parties and organisations call for strike or start a movement against decisions of government.
3. They resort to unconstitutional acts such as stopping the vehicles, vandalising public property, setting objects on fire and starting riots.
4. They destroy property of the nation by involving in all this anti-social activities. Innocent people get killed.
5. It brings development to a halt, creates a divide in society.
6. The feeling of unity, co-operation and tolerance remains no more. Society becomes unsafe.
7. Therefore, I feel that even today the nation requires technique of Civil Disobedience.

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 9 Analysis of Financial Statements Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 9 Analysis of Financial Statements

Objective Questions

A. Select the most appropriate alternative from those given below and rewrite the sentences:

Question 1.
Gross Profit Ratio indicates the relationship of gross profit to the ____________
(a) Net cash
(b) Net sales
(c) Net purchases
(d) Gross sales
Answer:
(b) Net sales

Question 2.
Current ratio = \(\frac{……………….}{Current liabilities}\)
(a) Quick assets
(b) Quick liabilities
(c) Current assets
(d) None of these
Answer:
(c) Current assets

Question 3.
Liquid assets = ____________
(a) Current assets + Stock
(b) Current assets – Stock
(c) Current assets – Stock + Prepaid Expenses
(d) None of these
Answer:
(b) Current assets – Stock

Question 4.
Cost of goods sold = ____________
(a) Sales – Gross profit
(b) Sales – Net profit
(c) Sales proceeds
(d) None of these
Answer:
(a) Sales – Gross profit

Question 5.
Net profit ratio is equal to ____________
(a) Operating ratio
(b) Operating net profit ratio
(c) Gross profit ratio
(d) Current ratio
Answer:
(a) Operating ratio

Question 6.
The common size statement requires ____________
(a) common base
(b) journal entries
(c) cashflow
(d) current ratio
Answer:
(a) common base

Question 7.
Bill payable is ____________
(a) long-term loan
(b) current liabilities
(c) liquid assets
(d) net loss
Answer:
(b) current liabilities

Question 8.
Generally current ratio should be ____________
(a) 2 : 1
(b) 1 : 1
(c) 1 : 2
(d) 3 : 1
Answer:
(a) 2 : 1

Question 9.
From financial statement analysis the creditors are specially interested to know ____________
(a) Liquidity
(b) Profits
(c) Sale
(d) Share capital
Answer:
(a) Liquidity

B. Give one word/term/phrase for each of the following statements.

Question 1.
The statement showing the profitability of two different periods.
Answer:
Comparative Income Statement

Question 2.
The ratio measures the relationship between gross profit and net sales.
Answer:
Gross Profit Ratio

Question 3.
Critical evaluation of financial statement to measure profitability.
Answer:
Analysis of Financial Statement

Question 4.
A particular mathematical number showing the relationship between two accounting figures.
Answer:
Ratio

Question 5.
An asset that can be converted into cash immediately.
Answer:
Liquid Asset

Question 6.
The ratio measuring the relationship between net profit and ownership capital employed.
Answer:
ROCE

Question 7.
The statement showing financial position for different periods of the previous year and the current year.
Answer:
Comparative Balance Sheet

Question 8.
Statement showing changes in cash and cash equivalent during a particular period.
Answer:
Cash Flow Statement

Question 9.
Activity related to the acquisition of long-term assets and investment.
Answer:
Financing Activities

Question 10.
The ratio that establishes a relationship between Quick Assets and Current Liabilities.
Answer:
Liquid Ratio

C. State true or false with reasons.

Question 1.
Financial statements include only the Balance Sheet.
Answer:
This statement is False.
Financial statements include Balance Sheet and Profit and Loss A/c. This is because financial statements are prepared by business organisations to find out the efficiency, solvency, profitability, growth, strength, and status of the business. For this, they need information from the balance sheet as well as from Profit and Loss A/c.

Question 2.
Analysis of financial statements is a tool but not a remedy.
Answer:
This statement is True.
Based on analysis of the financial statement one can get an idea of the financial strength and weakness of the business. However, based on this one cannot take decisions about the business on various issues. Hence analysis of financial statements is a tool but not a remedy.

Question 3.
Purchase of fixed assets is operating cash flow.
Answer:
This statement is False.
Purchase of fixed assets is cash flow from investing activities. It is not a day-to-day operations activity like office/selling/distribution finance expenses/activities.

Question 4.
Dividend paid is not a source of funds.
Answer:
This statement is True.
The dividend is always paid on shares issued by a company as an expense. Shares itself is a source of funds. In payment of dividends, cash goes out from the company. It is an outflow of cash and not a source of funds.

Question 5.
Gross profit depends upon net sales.
Answer:
This statement is True.
The gross profit ratio discloses the relation between gross profit and total net sales. The gross profit ratio is an income-based ratio, where gross profit is an income. There is a direct relation between net sales and gross profit. Higher the net sales higher the gross profit.

Question 6.
Payment of cash against the purchase of stock is the use of funds.
Answer:
This statement is True.
Cash payment for the purchase of stock is made from cash balance or/and from bank balance which is a part of the business fund. When stock or materials we purchase we use cash for payment.

Question 7.
Ratio Analysis is useful for inter-firm comparison.
Answer:
This statement is True.
The comparison of the operating performance of a business entity with the other business entities is known as an inter-firm comparison. This ratio analysis assists to know-how and to what extent a business entity is strong or weak as compared to other business entities.

Question 8.
The short-term deposits are considered as cash equivalent.
Answer:
This statement is True.
The short-term deposits are liquid assets. It means deposits are kept for some period (usually less than one year) and they are kept with an intention to get money quickly as and when required.
They are as good as cash and considered as cash equivalent.

Question 9.
Activity ratios and Turnover ratios are the same.
Answer:
This statement is True.
Turnover ratio is an efficiency ratio to check how efficiently a company is using different assets to extract earnings from them.
Activity ratios are financial analysis tools used to measure a business’s ability to convert its assets into cash. From both these definitions, we can say that Activity ratios and Turnover ratios are the same.

Question 10.
The current ratio measures the liquidity of the business.
Answer:
This statement is True.
The current ratio shows the relationship between current assets and current liabilities. If the proportion of current assets is higher than current liabilities, the liquidity position of the business entity is considered good. More liquidity means more short-term solvency. From the above, it is proved that the current ratio measures the liquidity of the business.

Question 11.
Ratio analysis measures profitability efficiency and financial soundness of the business.
Answer:
This statement is True.
With the help of profitability ratios (Gross profit, Net profit, and Operating profit) one can get the idea of profitability efficiency of the firm, and with the help of liquidity ratios (Current ratio and liquid ratio) one can get the idea of solvency or financial soundness of the business.

Question 12.
Usually, the current ratio should be 3 : 1.
Answer:
This statement is False.
Usually, the current ratio should be 2 : 1. It means current assets are double of current liabilities. It shows the short-term solvency of business enterprises.

D. Answer in one sentence only.

Question 1.
Mention two objectives of the comparative statement.
Answer:
Objectives of comparative statements are:

• Compare financial data at two points of time and
• Helps in deriving the meaning and conclusions regarding the changes in financial positions and operating results.

Question 2.
State three examples of cash inflows.
Answer:
Examples of cash inflows are:

• Interest received
• Dividend received
• Sale of asset/investment
• Rent received.

Question 3.
State three examples of cash-out flows.
Answer:
Examples of cash outflows are:

• Interest paid
• Loss on sale of an asset
• Dividend paid
• Repayment of short-term borrowings.

Question 4.
Give the formula of Gross Profit Ratio.
Answer:
Gross profit ratio = \(\frac{\text { Gross profit }}{\text { Net sales }} \times 100\)
Where Gross profit = Net sales – Cost of goods sold.
Cost of goods sold = Opening stock + Purchase – Purchase return + Direct expense – Closing stock
Net sales = Sales – Sales return.

Question 5.
Give the formula of Gross profit.
Answer:
Gross profit = Net sales – Cost of goods sold.
Cost of goods sold = Opening stock + Purchase – Purchase return + Direct expense – Closing stock
Net sales = Sales – Sales return.

Question 6.
Give any three examples of current assets.
Answer:
Cash or cash equivalent short-term lending and advances, expenses paid in advance, taxes paid in advance, etc. are examples of current assets.

Question 7.
Give the formula of the current ratio.
Answer:
Current ratio = \(\frac{\text { Current assets }}{\text { Current liabilities }}\)

Question 8.
Give the formula of quick assets.
Answer:
Quick assets = Current assets – (Stock + Prepaid expense)

Question 9.
State the formula of Cost of goods sold.
Answer:
Cost of goods sold = Opening stock + Purchase – Purchase return + Direct expense – Closing stock

Question 10.
State the formula of Average stock.
Answer:
Average stock = \(\frac{\text { Opentng stock of goods }+\text { Closing stock of goods }}{2}\)

Practical Problems

Question 1.
From the Balance Sheet of Amar Traders as of 31st March 2018 and 31st March 2019 prepare a Comparative Balance Sheet.

Solution:
Comparative Balance Sheet of Amar Traders as of 31st March 2018 and 31st March 2019


Percentage change = \(\frac{\text { Amount of absolute change }}{\text { Amount of previous year }} \times 100\)

Question 2.
From the Balance Sheet of Alpha Limited prepare a Comparative Balance Sheet as of 31st March 2018 and 31st March 2019:
Balance Sheet as of 31st March 2018 and 31st March 2019

Solution:
Comparative Balance Sheet of Alpha Limited as of 31st March 2018 and 31st March 2019

Question 3.
Prepare Comparative Balance Sheet for the year ended 31-3-18 and 31-3-19. Assets & Liabilities as follows:

Solution:
Comparative Balance Sheet as of 31st March 2018 and 31st March 2019

Question 4.
Prepare Comparative Balance Sheet for the year ended 31-3-17 and 31-3-18.

Solution:
Comparative Balance Sheet as of 31st March 2017 and 31st March 2018

Question 5.
Prepare Comparative Income statement of Noha Limited for the year ended 31-3-17 and 31-3-18.

Solution:
Comparative Income Statement of Noha Limited
For the year ended 31st March 2017 and 31st March 2018

Question 6.
Prepare Comparative Income Statement of Sourabh Limited for years ended 31-3-17 and 31-3-18.

Solution:
Comparative Income Statement of Sourabh Limited
For the year ended on 31st March 2017 and 31st March 2018

Question 7.
Following is the Balance Sheet of Sakshi Traders for the year ended 31-3-17 and 31-3-18

Prepare Common Size Balance Sheet for the years 31-03-17 and 31-03-18.
Solution:
Common Size Statement of Balance Sheet of Sakshi Traders as of 31st March 2017 and 31st March 2018

Note: Taking Total borrowed funds and Tota Funds applied as a base (100), Calculation is done.

Question 8.
Prepare Common Size Income Statement for the year ended 31-3-17 and 31-3-18.

Solution:
Common Size Statement for the year ended on 31st March 2017 and 31st March 2018

Note: Taking the amount of sales as base (100) other percentage figures are calculated.

Question 9.
Following is the Balance Sheet of Sakshi Limited. Prepare Cash Flow Statement:

Solution:
Cash Flow Statement
For the year ended 31st March 2017 and 31st March 2018

Question 10.
From the following Balance Sheet of Konal Traders prepare a Cash Flow Statement.

Solution:
Cash Flow Statement
For the year ended on 31st March 2017 and 31st March 2018

Question 11.
A company had following Current Assets and Current Liabilities:
Debtors = ₹ 1,20,000
Creditors = ₹ 60,000
Bills Payable = ₹ 40,000
Stock = ₹ 60,000
Loose Tools = ₹ 20,000
Bank Overdraft = ₹ 20,000
Calculate Current ratio.
Solution:
1. Current Assets = Debtors + Stock + Loose Tools
= 1,20,000 + 60,000 + 20,000
= ₹ 2,00,000

2. Current liabilities = Creditors + Bills payable + Bank overdraft
= 60,000 + 40,000 + 20,000
= ₹ 1,20,000

3. Current ratio = \(\frac{\text { Current assets }}{\text { Current liabilities }}\)
= \(\frac{2,00,000}{1,20,000}\)
= \(\frac{5}{3}\)
= 5 : 3

Question 12.
Current assets of company ₹ 6,00,000 and its Current ratio is 2 : 1. Find Current liabilities.
Solution:
Current ratio = \(\frac{\text { Current assets }}{\text { Current liabilities }}\)
\(\frac{2}{1}=\frac{6,00,000}{\text { Current liabilities }}\)
2 × Current liabilities = 6,00,000 × 1
Current liabilities = \(\frac{6,00,000}{2}\) = ₹ 3,00,000

Question 13.
Current liabilities = ₹ 3,00,000
Working capital = ₹ 8,00,000
Inventory = ₹ 2,00,000
Calculate Quick ratio.
Solution:
Current assets = Current liabilities + Working capital
= 3,00,000 + 8,00,000
= ₹ 11,00,000
Quick assets = Current assets – Inventory
= 11,00,000 – 2,00,000
= ₹ 9,00,000
Quick liability = Current liabilities – Bank O/D = ₹ 3,00,000
Quick ratio = \(\frac{\text { Quick assets }}{\text { Quick liabilities }}\)
= \(\frac{9,00,000}{3,00,000}\)
= \(\frac{3}{1}\)
= 3 : 1

Question 14.
Calculate Gross Profit ratio
Sales = ₹ 2,70,000
Net purchases = ₹ 1,50,000
Sales Ratio = ₹ 20,000
Closing Stock = ₹ 25,000
Operating Stock = ₹ 45,000
Solution:
Net sales = Sales – Sales return
= 2,70,000 – 20,000
= ₹ 2,50,000
Cost of goods sold = Opening stock + Net purchase – Closing stock
= 45,000 + 1,50,000 – 25,000
= ₹ 1,70,000
Gross profit = Net sales – Cost of goods sold
= 2,50,000 – 1,70,000
= ₹ 80,000
Gross Profit ratio = \(\frac{\text { Gross profit }}{\text { Net sales }} \times 100\)
= \(\frac{80,000}{2,50,000} \times 100\)
Gross profit ratio = 32%

Question 15.
Calculate Net Profit ratio from the following:
Sales = ₹ 3,80,000
Cost of goods sold = ₹ 2,60,000
Indirect expense = ₹ 60,000
Solution:
Sales = ₹ 3,80,000
Less: Cost of goods sold = ₹ 2,60,000
Gross profit = ₹ 1,20,000
Less: Indirect expense = ₹ 60,000
Net profit = ₹ 60,000
Net profit ratio = \(\frac{\text { Net profit }}{\text { Sales }} \times 100\)
= \(\frac{60,000}{3,80,000} \times 100\)
= 15.79%

Question 16.
Calculate Operating ratio:
Cost of goods sold = ₹ 3,50,000
Operating expense = ₹ 30,000
Sales = ₹ 5,00,000
Sales return = ₹ 30,000
Solution:
Net sales = Sales – Sales return
= 5,00,000 – 30,000
= ₹ 4,70,000
Operating ratio = \(\frac{\text { Cost of goods sold }+\text { Operating expense }}{\text { Net sales }} \times 100\)
= \(\frac{3,50,000+30,000}{4,70,000} \times 100\)
= \(\frac{3,80,000}{4,70,000} \times 100\)
= 80.85%

Question 17.
Calculate Current ratio.
1. Current assets = ₹ 3,00,000
2. Current liabilities = ₹ 1,00,000
Solution:
Current ratio = \(\frac{\text { Current assets }}{\text { Current liabilities }}\)
= \(\frac{3,00,000}{1,00,000}\)
= \(\frac{3}{1}\)
= 3 : 1

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 8 Company Accounts – Issue of Shares Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 8 Company Accounts – Issue of Shares

1. Objective Questions:

A. Select the appropriate answer from the alternative given below and rewrite the sentence.

Question 1.
The balance of Share Forfeiture A/c is transferred to ______________ Account after re-issue of these share.
(a) Reserve Capital
(b) Capital Reserve
(c) Profit & Loss
(d) Share Capital
Answer:
(b) Capital Reserve

Question 2.
Premium received on issue of shares is shown to ______________
(a) Liability side of Balance Sheet
(b) Asset side of Balance Sheet
(c) Profit & Loss A/c debit side
(d) Profit & Loss A/c credit side
Answer:
(a) Liability side of Balance Sheet

Question 3.
Shareholders get ______________ on shares.
(a) interest
(b) commission
(c) rent
(d) dividends
Answer:
(d) dividends

Question 4.
The document inviting to subscribe the shares of a company is ______________
(a) Prospectus
(b) Memorandum of Association
(c) Articles of Association
(d) Share certificate
Answer:
(a) Prospectus

Question 5.
As per SEBI guidelines, minimum amount payable on share application should be ______________ Nominal Value of shares.
(a) 10%
(b) 15%
(c) 2%
(d) 5%
Answer:
(d) 5%

Question 6.
When shares are forfeited the Share Capital Account is ______________
(a) credited
(b) debited
(c) neither debited nor credited
(d) None of the given
Answer:
(b) debited

Question 7.
The liability of shareholder in Joint Stock Company is ______________
(a) joint and several
(b) limited
(c) unlimited
(d) huge
Answer:
(b) limited

Question 8.
The Share Capital which a company is authorized to issue by its Memorandum of Association is ______________
(a) Nominal Capital/Authorised Capital
(b) Issued Capital
(c) Paid-up Capital
(d) Reserve Capital
Answer:
(a) Nominal Capital/Authorised Capital

Question 9.
The unpaid amount on allotment and calls may be transferred to ______________ Account.
(a) Calls-in-Advance
(b) Calls
(c) Calls-in-Arrears
(d) Allotment
Answer:
(c) Calls-in-Arrears

Question 10.
There must be provision in ______________ for forfeiture of shares.
(a) Articles of Association
(b) Memorandum of Association
(c) Prospectus
(d) Balance Sheet
Answer:
(a) Articles of Association

B. Give one word/term/phrase for each of the following statements.

Question 1.
Amount called up on shares by the company but not received.
Answer:
Calls-in-Arrears

Question 2.
Issue of share at its face value.
Answer:
Issue at par

Question 3.
The person who purchases the shares of a company.
Answer:
Shareholder

Question 4.
The form of business organisation where a huge amount of capital can be raised.
Answer:
Joint-stock company

Question 5.
The capital is subscribed by the public.
Answer:
Subscribed capital

Question 6.
The shares having preferential rights at the time of winding up of the company.
Answer:
Preference shares

Question 7.
The shares on which dividend is not fixed.
Answer:
Equity shares

Question 8.
The part of subscribed capital is not called up by the company.
Answer:
Uncalled capital

C. State true or false with reasons.

Question 1.
Directors can forfeit the shares for any reason.
Answer:
This statement is False.
After paying money on share application, When share applicant fails to pay the call money or premium on shares in spite of repeated reminders and warnings directors/company can forfeit the shares.

Question 2.
Once the application money is received, directors can immediately proceed with the allotment of shares.
Answer:
This statement is False.
Directors can proceed for allotment of shares only after receiving the minimum subscription amount of the issued amount by cheque or other instrument complying with all legal requirements.

Question 3.
Joint-stock company forms of business organisations came into existence after the industrial revolution.
Answer:
This statement is True.
As the volume and scale of trade and industry expanded, especially after the industrial revolution, a very large unit of the commercial organisation requiring large capital and greater managerial skill, called Joint-stock company came into existence.

Question 4.
Equity shareholders get a guaranteed rate of dividend every year.
Answer:
This statement is False.
One of the features of equity shares is the rate of dividend payable on equity shares keeps on changing from one year to another. So, there is no question of guaranteed dividend every year for equity shareholders.

Question 5.
The face value of shares and market value of shares is always the same.
Answer:
This statement is False.
Face value of shares means the issue price of shares while the market value of shares means the trading price of shares at the stock exchange. The face value of shares remains the same and fixed. However, market price changes as per the performance of the company. Hence face value and market value of shares is not the same.

Question 6.
Sweat shares are issued to the public.
Answer:
This statement is False.
Sweat shares are issued by a company to its directors or employees at a discount or for consideration other than cash. Sweat shares are not issued to the public.

D. State whether you agree or disagree with the following statements.

Question 1.
In the case of Pro-rata allotment the excess application money received must be refunded.
Answer:
Disagree

Question 2.
Calls-in-Advance account is shown on the asset side of the Balance Sheet.
Answer:
Disagree

Question 3.
The Authorised Capital is also known as Nominal Capital.
Answer:
Agree

Question 4.
Paid-up capital can be more than Called-up Capital.
Answer:
Disagree

Question 5.
The joint-stock company can raise a huge amount of capital.
Answer:
Agree

Question 6.
When shares are Forfeited Shares Capital Account is credited.
Answer:
Disagree

Question 7.
Directors can re-issue forfeited shares.
Answer:
Agree

Question 8.
When the issued price of a share is ₹ 12 and face value is ₹ 10, the share is said to be issued at a premium.
Answer:
Agree

Question 9.
A public limited company can issue its share without issuing its prospectus.
Answer:
Disagree

Question 10.
Shares can be issued for consideration other than cash.
Answer:
Agree

E. Answer in one sentence only.

Question 1.
What are Preference Shares?
Answer:
Preference Shares are a type of share which enjoys priority or preference over equity share for the repayment of dividends at a predetermined fixed rate and for the repayment of capital.

Question 2.
What is Registered Capital?
Answer:
Registered Capital or Authorised Capital means the maximum limit up to which a company is authorized to raise share capital.

Question 3.
What is Reserve Capital?
Answer:
Reserve Capital is that part of the subscribed capital which is reserved to be called up only at the time of winding up or liquidation of the company.

Question 4.
What is Over Subscription of Shares?
Answer:
When a company received more applications of shares than those actually offered or issued to the public, known as Over Subscription of Shares.

Question 5.
Which account is debited when share first call money is received?
Answer:
The bank account will be debited when share first call money is received.

Question 6.
When are shares allotted on a pro-rata basis?
Answer:
Shares are said to be allotted on a pro-rata basis when the applications are received for more shares than the number of shares issued and shares are allotted in the proportion to the number of shares applied for.

Question 7.
What is Forfeiture of Shares?
Answer:
When a shareholder fails to pay the call money or premium on the shares in spite of repeated reminders and warnings, the company forfeits the shares of such defaulters known as forfeiture of shares.

Question 8.
What is Calls-in-Arrears?
Answer:
Non-payment of allotment or call money by the applicants in spite of repeated reminders are called Calls-in-Arrears.

Question 9.
What do you mean by Shares Issued at Premium?
Answer:
When shareholders are supposed to pay a price higher than the face value of the shares, their shares are said to be issued at a premium.

Question 10.
What is Paid-up Capital?
Answer:
Part of the called-up capital which is actually paid by the shareholders is called Paid-up Share Capital.

F. Complete the following sentences.

Question 1.
When the face value of the share is ₹ 100 and the issued price is ₹ 120, then it is said that the shares are issued at ______________
Answer:
premium

Question 2.
______________ Capital is the capital which a company is authorized to issue by its Memorandum of Association.
Answer:
Authorized

Question 3.
The difference between Called-up Capital and Paid-up Capital is known as ______________
Answer:
Calls-in-Arrears

Question 4.
______________ shareholders get fixed rate of dividend.
Answer:
Preference

Question 5.
______________ shareholders are the real owners of the company.
Answer:
Equity

Question 6.
______________ form of business organisation in which capital is raised through the issue of shares.
Answer:
Joint-stock company

Question 7.
______________ Capital is the part of Issued capital which is subscribed by the public.
Answer:
Subscribed

Question 8.
The part of Authorised Capital which is not issued to the public is known as ______________ Capital.
Answer:
Unissued

G. Calculate the following.

Question 1.
One shareholder holding 500 equity shares paid share application money @ ₹ 3, Allotment money @ ₹ 4 per share and failed to pay a final call of ₹ 3 per share his share was forfeited calculate the amount of forfeiture.
Solution:
Amount of forfeiture = Amount received by the company (In case of non-payment of ‘calls’)
Here, shareholders paid ₹ 3 per share on application and ₹ 4 per share on the allotment on 500 shares.
So, total amount received by company = 500 × ₹ 3 + 500 × ₹ 4
= 1,500 + 2,000
= ₹ 3,500
∴ Amount of share forfeiture = ₹ 3,500.

Question 2.
10,000 equity shares of ₹ 10 each issued at a 10% premium. Calculate the total amount of share premium.
Solution:
Equity shares = 10,000
Face value = ₹ 10 per share
Premium @ 10% = 10,000 × 10 × \(\frac{10}{100}\) = ₹ 10,000
So, premium 10,000 shares of ₹ 10 each at 10% = ₹ 10,000

Question 3.
The company received excess applications for 5000 shares @ ₹ 4 per share. The application of 1000 shares was rejected and a pro-rata allotment was made. Calculate the amount of application money adjusted with allotment.
Solution:
Excess application money received for 5000 shares @ ₹ 4 per share = ₹ 20,000
Less: Application of 1000 shares rejected and money refunded = ₹ 4,000
Excess money received to be adjusted with allotment = ₹ 16,000

Question 4.
80,000 equity shares of ₹ 10 each issued and fully subscribed and called up at 20% premium. Calculate the amount of Equity Share capital.
Answer:
Equity Share capital = No. of equity shares × face value of each share
= 80,000 × ₹ 10
= ₹ 8,00,000
Note: Equity Share capital has no concern with premium or discount amount.

Question 5.
Directors issued 20,000 equity shares of ₹ 100 each at par. These were fully subscribed and called up. All money was received except one shareholder holding 100 equity shares failed to pay a final call of ₹ 20 per share. Calculate the amount of Paid-up capital of the company.
Solution:
Fully subscribed and called-up amount = 20,000 equity shares × ₹ 100 each share
= ₹ 20,00,000
But one share holder failed to pay final call of ₹ 20 per share of 100 equity shares means
Non-payment of shares = 100 equity shares × ₹ 20 per share = ₹ 2,000
∴ Total Paid-up capital amount = ₹ 20,00,000 – ₹ 2,000 = ₹ 19,98,000

Question 6.
The company sends a regret letter for 100 shares and an Allotment letter to 25,000 shareholders. Application money per ₹ 20 per share. Calculate the amount of application money that the company is refunding.
Solution:
The company sends a Regret letter for 100 shares for ₹ 20 per share application money received i.e. only that much amount the company will refund.
Amount of refund = No. of shares × Value of per share
= 100 × ₹ 20
= ₹ 2,000

Practical Problems

Question 1.
Vijay Ltd. was registered with an authorized capital of ₹ 15,00,000 divided into 1,50,000 equity shares of ₹ 10 each.
The company issued 1,00,000 equity shares of ₹ 10 each at a premium of ₹ 2 per share. The company received applications for 80,000 equity shares and was allotted the shares.
The company received application money ₹ 3 per share, allotment money ₹ 4 per share
(Including premium) and first, call money ₹ 3 per share.
The Directors have not made the final call of ₹ 2 per share. All money was received except one shareholder holding 500 shares did not pay the first call.
Show Authorised Capital, Issued Capital, Subscribed Capital, Called-up Capital,
Paid-up Capital, Calls in Arrears, and Share Premium amount in the company balance sheet.
Solution:
In the books of Vijay Ltd.
Balance Sheet as on ______________

Working Notes:
1. Bank balance at the end = Amount received on application + Amount received on allotment + Amount received on 1st call + Premium amount received
= 80,000 × 3 + 80,000 × 2 × 79,500 × 3 + 80,000 × 2
= 2,40,000 + 1,60,000 + 2,38,500 + 1,60,000
= ₹ 7,98,500

2. Directors have not made the final call of ₹ 2 per share means total called-up amount = ₹ 10 – ₹ 2 = ₹ 8

3. Calls-in-Arrears on 500 shares at ₹ 3 = ₹ 1,500 of the first call

4. Share premium on 80,000 shares @ ₹ 2 received at allotment stage i.e. share premium amount = 80,000 x ₹ 2 = ₹ 1,60,000

Question 2.
Anand Company Limited issued 1,00,000 preference shares of ₹ 10 each payable as-
On Application ₹ 4
On Allotment ₹ 3
On First call ₹ 2
On Second & Final call?
The company received applications for all these shares and received all money.
Pass Journal Entries in the books of Anand Company Ltd.
Solution:
Journal Entries in the books of Anand Company Ltd.

Question 3.
Rohini Company Limited issued 25,000 equity shares of ₹ 100 each payable as follows:
On Application ₹ 20
On Allotment ₹ 30
On First call ₹ 20
On the Second & Final call ₹ 30
The application was received for 22,000 equity shares and allotment of shares was made to them. All money was received by the company.
Pass Journal Entries in the books of Rohini Co. Ltd.
Solution:
Journal Entries in the books of Rohini Company Limited

Question 4.
Deepak Manufacturing Co. Ltd. issued a prospectus inviting applications for 1,00,000 equity shares of ₹ 10 each payable as follows :
₹ 2 on Application
₹ 4 on Allotment
₹ 2 on the First call
₹ 2 on Final call
The application was received for 1,20,000 equity shares. The Directors decided to reject excess applications and refunded application money on that. The company received all money.
Pass Journal Entries in the books of a company.
Solution:
Journal Entries in the books of Deepak Manufacturing Co.Ltd

Question 5.
Sucheta Company Limited issued ₹ 20,00,000 new capital divided into ₹ 100 equity shares at a premium of ₹ 20 per share payable as ₹ 10 on Application, ₹ 40 on Allotment and ₹ 10 premium ₹ 50 on Final call and ₹ 10 premium.
The issue was oversubscribed to the extent of 26,000 equity shares. The applicants on 2,000 shares were sent a letter of regret and their application money was refunded.
The remaining applicants were allotted shares on a Pro-rata basis. All the money due on Allotment and Final call was only received.
Make necessary Journal Entries in the books of Sucheta Company Ltd.
Answer:
Solution:
Journal Entries in the books of Sucheta Company Limited

Working Note:
Calculation of Application money transferred to Share Allotment:
Application money received (26,000 × 10) = 2,60,000
Less: Application money refunded (2,000 × 10) = 20,000
Less: Application money transferred to Share Capital: (20,000 × 10) = 2,00,000
Excess money received on application transferred to Share Allotment = 40,000
Bifurcation of calls amount:

Question 6.
Suhas Limited issued 10,000 equity shares of ₹ 10 each at a premium of ₹ 2 per share payable ₹ 3 on application, ₹ 5 (including premium) on the allotment, and the balance in two calls of an equal amount. Applications were received for 11,000 equity shares and pro-rata allotment was made for all the applicants. The excess application money was adjusted towards allotment.
Mrs. Shobha who was allowed 200 equity shares failed to pay F/F/C and her shares were forfeited after the final call.
Show Journal Entries in the books of Suhas Ltd. and also show its presence in Balance Sheet.
Solution:
Journal Entries in the books of Suhas Limited

Balance Sheet of Suhas Limited

Working Notes:
1. Excess amount received at the time of application ₹ 3,000 adjusted at allotment stage, so allotment amount received in the bank is ₹ 47,000.

2. Amount called-up per share: ₹ 3 on application, ₹ 5 (including premium) on allotment i.e. ₹ 2 premium + ₹ 3 capital and balance amount ₹ 4 in two calls of the equal amount i.e. ₹ 2 on the first call and ₹ 2 on final call.

3. Mrs. Shobha was not able to pay F/F/C i.e. first and final call means 200 × ₹ 2 first call money = ₹ 400 and 200 × ₹ 2 final call money = ₹ 400.
Mrs. Shobha paid ₹ 6 per share towards capital which the company received and the company has the right to forfeit only paid amount means the company forfeited ₹ 1,200 of Mrs. Shobha.

Question 7.
Subhash Company Limited issues 2000 Equity shares of ₹ 100 each payable as ₹ 30 on application, ₹ 30 on the allotment, ₹ 40 on first and final call.
All the shares were subscribed and duly allotted. The company made all the calls. All cash was duly received except the first and final call on 100 equity shares. These shares were forfeited by the company and were re-issued as fully paid for ₹ 75 per share.
Show the Journal Entries in the books of Subhash Company Ltd.
Solution:
Journal Entries in the books of Subhash Company Limited

Working Notes:
1. Amount forfeited by the company on 100 shares forfeited = 100 × (30 + 30)
= 100 × 60
= ₹ 6,000

2. Calls-in-Arrears = 100 × 40 = ₹ 4,000.

3. Amount received on re-issue of 100 forfeited shares = 100 × 75 = ₹ 7,500.
Balance of ₹ 2,500 (i.e. loss 25 × 100) is transferred to Share Forfeiture A/c.

4. Amount transfer from Share Forfeiture A/c to Capital Reserve is ascertained by preparing Share Forfeiture A/c.

Question 8.
Pass Journal Entries for the forfeiture and re-issue of shares in the following cases:
(A) Asha Ltd. forfeited 100 equity shares of ₹ 20 each fully called-up for non-payment of the first call of ₹ 3 per share and final call of ₹ 5 per share. 80 shares of these were re-issued at ₹ 15 per share as fully paid.
(B) Bhakti Ltd. forfeited 100 equity shares of ₹ 10 each, ₹ 6 called-upon which the shareholder paid application and allotment of ₹ 5 per share. Of these 80 shares were re-issued as fully paid-up for ₹ 16 per share.
(C) Konark Ltd. forfeited 50 shares of ₹ 10 each, ₹ 8 called-up. The shareholder failed to pay the first call of ₹ 3 per share. Later on, 30 shares of these were re-issued at ₹ 7 per share.
Solution:
Journal Entries [For Asha Ltd.]

Working Notes for A:
1. Out of 100 forfeited shares, 80 shares were re-issued accordingly Equity Share Capital A/c is debited and credited.
2. To find the proportionate amount for Forfeiture A/c:
For 100 shares-share forfeiture amount = ₹ 1,200
∴ 80 shares – share forfeiture amount = ₹ 960
Now, out of this ₹ 960 we used ₹ 400 from Share Forfeiture A/c at the time of re-issue of shares.
So, balance of Share Forfeiture A/c = ₹ 960 – ₹ 400 = ₹ 560

Journal Entries [For Bhakti Ltd.]

Working Notes for B:
1. Out of 100 forfeited shares, 80 shares were re-issued accordingly Equity Share Capital A/c is debited for ₹ 600 and credited for ₹ 480.

2. The proportionate amount debited to Forfeiture A/c:
For 100 shares-share forfeiture amount debited = ₹ 500 1 Qn
∴ 80 shares – share forfeiture amount = ₹ \(\frac{80}{100} \times \frac{500}{1}\) = ₹ 400
Now, shares were re-issued at ₹ 6 per share which is a called-up amount.
∴ The proportionate amount for Forfeiture A/c ₹ 400 will be transferred to Capital Reserve A/c.

Journal Entries (For Konark Ltd.)

Working Note for C:
The proportionate amount debited to Forfeiture A/c:
For 50 shares – share forfeiture amount debited is ₹ 250
∴ 30 shares-share forfeiture amount = ₹ \(\frac{30}{50} \times 250\) = ₹ 150
Out of this ₹ 30 used for re-issue of forfeited shares.
∴ Balance of Share Forfeiture A/c = ₹ 150 – ₹ 30 = ₹ 120.

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 7 Bills of Exchange Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 7 Bills of Exchange

Objective Questions

A. Select the correct option and rewrite the sentence:

Question 1.
The person on whom a bill is drawn is called a ______________
(a) Drawee
(b) Payee
(c) Drawer
(d) Acceptor
Answer:
(a) Drawee

Question 2.
Before acceptance the bill is called a ______________
(a) Order
(b) Request
(c) Draft
(d) Instrument
Answer:
(c) Draft

Question 3.
When the due date of the bill drawn falls due on a public holiday, the payment must be made on the ______________ day.
(a) same
(b) preceding
(c) next
(d) any
Answer:
(b) preceding

Question 4.
The due date of the bill drawn for 2 months on 23rd Nov. 2019 will be ______________
(a) 23rd Jan. 2020
(b) 25th Jan. 2019
(c) 26th Jan. 2019
(d) 25th Jan. 2020
Answer:
(d) 25th Jan. 2020

Question 5.
Noting charges are borne by ______________
(a) Notary Public
(b) Drawee
(c) Drawer
(d) Endorsee
Answer:
(b) Drawee

Question 6.
There are ______________ parties to bill of exchange.
(a) five
(b) four
(c) three
(d) two
Answer:
(c) three

Question 7.
When a bill is drawn for 2 months after date on 3rd Jan. 2020, its due date will be ______________
(a) 3rd Jan. 2020
(b) 3rd Mar. 2020
(c) 5th Mar. 2020
(d) 6th Mar. 2020
Answer:
(d) 6th Mar. 2020

Question 8.
Notary Public is ______________
(a) Govt. Officer
(b) Drawer
(c) Payee
(d) Endorsee
Answer:
(a) Govt. Officer

Question 9.
When Acceptor or Drawee does not pay the amount of bill to the holder on the due date it is known as ______________ the bill.
(a) returning
(b) discounting
(c) honouring
(d) dishonouring
Answer:
(d) dishonouring

Question 10.
The person who accepts the bill treats the bill as ______________
(a) Bills Payable
(b) Promissory Note
(c) Draft
(d) Bills Receivable
Answer:
(a) Bills Payable

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

Question 1.
Three extra days are allowed over and above the term of the bill.
Answer:
Grace days

Question 2.
Fees charged by Notary Public for getting the fact of dishonour noted.
Answer:
Noting Charges

Question 3.
A person who is entitled to receive the amount of bill of exchange.
Answer:
Payee

Question 4.
A person in whose favour a bill endorsed.
Answer:
Endorsee

Question 5.
Officer appointed by the government for noting of dishonour of bill.
Answer:
Notary Public

Question 6.
Cancellation of the bill on maturity in return for a new bill for an extended period of credit.
Answer:
Renewal of Bill

Question 7.
Bill of exchange drawn and accepted without any valuable consideration.
Answer:
Accommodation bill

Question 8.
A person who is in possession of the Bill of Exchange.
Answer:
Holder

Question 9.
Conversion of Bill of Exchange into its present value.
Answer:
Discounting of the bill

Question 10.
The amount is not recoverable from Drawee on account of insolvency.
Answer:
Bad debts

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

Question 1.
An Inland bill is one that is drawn in one country and payable in another country.
Answer:
This statement is False.
Inland bill means, a bill drawn, accepted, and made payable within the territory of one and same, country. So, a bill is drawn in one country and payable in another country can’t be an inland bill.

Question 2.
Retirement of the bill means payment of the bill before the due date.
Answer:
This statement is True.
Payment of the bill, by the acceptor of the bill to the holder of the bill before the due date, is known as Retirement of the bill. So retirement of the bill means payment of the bill before the due date.

Question 3.
Drawee can transfer the ownership of the bill.
Answer:
This statement is False.
Drawee is a debtor. He has to pay the amount of the bill to its holder on the due date. Hence he cannot transfer its ownership to other people. The drawer can transfer the ownership of the bill as he is the owner of the bill.

Question 4.
Acceptance of the bill without making any changes in the terms of the bill is called qualified acceptance.
Answer:
This statement is False.
Acceptance of the bill with some changes as regards the terms, amount, place, etc. of a bill is known as qualified acceptance. Acceptance of the bill without making changes as regards the term is called general acceptance.

Question 5.
Discounting is a device to convert the bill into its present value.
Answer:
This statement is True.
When the drawer or holder of the bill approaches the bank to discount the bill, the bank pays the bill amount after deducting a certain amount (which is known as discounting charges). It means conversion of the bill into its present value in cash. So, we can say that discounting is a device to convert the bill into its present value.

Question 6.
A bill of exchange must be presented to the acceptor on the due date.
Answer:
This statement is True.
To get the payment of the bill from the acceptor, the holder of the bill is required to present it to the acceptor on its due date. Acceptor either honours the bill or dishonours the bill.

Question 7.
If a bill is discounted by the holder, no entry is passed in his book when the bill is honoured on the due date.
Answer:
This statement is True.
On discounting the bill the holder gives the possession of the bill to the bank. On the maturity date, the bank has to present the bill to the drawee to collect the payment. When the discounted bill is honoured, the transaction takes place between drawee and bank.

Question 8.
Noting charges are to be borne by the drawer.
Answer:
This statement is False.
Noting charges are to be borne by the drawee only as due to his act of non-payment, the bill is dishonoured and the drawer is not able to get money on its due date.

Question 9.
If a bill is drawn payable ‘on demand’ no grace days are allowed.
Answer:
This statement is True.
‘On demand’ means the amount of the bill is to be paid by drawee immediately on presentation of the bill as no time period is mentioned on it. In demand bill, 3 days grace is not allowed by law.

Question 10.
There are three parties to a promissory note.
Answer:
This statement is False.
There are only two parties to a promissory note, i.e. Drawer or maker of the note and drawee or payee of the note.

D. Find the odd one:

Question 1.
(a) Retaining
(b) Noting
(c) Discounting
(d) Endorsing
Answer:
(b) Noting

Question 2.
(a) Trade bill
(b) Accommodation bill
(c) After date bill
(d) Demand bill
Answer:
(d) Demand bill

Question 3.
(a) Notary public
(b) Drawer
(c) Drawee
(d) Payee
Answer:
(a) Notary public

Question 4.
(a) Discounting charges
(b) Rebate
(c) Bank charges
(d) Noting charges
Answer:
(d) Noting charges

Question 5.
(a) Stamp
(b) Acceptance
(c) Draft
(d) Amount
Answer:
(c) Draft

E. Complete the sentences:

Question 1.
Making payment of bill before the due date of maturity is known as ______________
Answer:
Retirement of Bill

Question 2.
A person whose liabilities are more than his assets and is not in a position to pay off his liabilities is ______________
Answer:
Insolvent person

Question 3.
Amount that cannot be paid by acceptor on account of insolvency is known as ______________
Answer:
Deficiency

Question 4.
A bill of exchange payable after certain period is known as ______________
Answer:
After date bill

Question 5.
A bill which is drawn and accepted with valuable consideration is known as ______________
Answer:
Trade Bill

Question 6.
A person who draws the bill of exchange is known as ______________
Answer:
Drawer

Question 7.
A bill whose due date is calculated from the date of acceptance is known as ______________
Answer:
After sight bill

Question 8.
Recording the fact of dishonour of bill is known as ______________
Answer:
Noting

Question 9.
When drawee accepts the bill payable at a particular place only, it is known as ______________
Answer:
qualified acceptance as to place

Question 10.
Fees charged by the bank for collection of bill on behalf of holder is ______________
Answer:
bank charges

F. Answer in a sentence:

Question 1.
What do you mean by Bill of Exchange?
Answer:
A Bill of Exchange is a written order signed by the drawer, directing a certain person to pay a certain sum of money on-demand or on a certain future date to a certain person or as per his order.

Question 2.
What are Days of Grace?
Answer:
The three extra days allowed to the drawee or the acceptor of a bill for making payment on it are called Days of Grace.

Question 3.
What do you mean by Discounting a Bill of Exchange?
Answer:
Encashment of a bill of exchange with the bank for certain cash which is less than the face value of the bill, before its due date by its drawer or holder is called Discounting of a Bill of Exchange.

Question 4.
What is Noting of the Bill?
Answer:
Noting of a Bill of Exchange is the recording of the facts of its dishonour by a Notary public.

Question 5.
What are Noting Charges?
Answer:
Noting Charges are the fees charged by the Notary public for noting the facts of dishonour on the face of the bill and in his official register.

Question 6.
What is the relationship between drawer and drawee?
Answer:
The relationship between the drawer and the drawee is that of the creditor and debtor.

Question 7.
Who is the Payee of the Bill?
Answer:
The Payee of a Bill is the person to whom the bill is made payable or in whose favour the bill is drawn.

Question 8.
What do you mean by Rebate?
Answer:
Any concession or discount in monetary terms given by the holder of the bill of exchange to the drawee or acceptor, when a bill is retired is called a Rebate.

Question 9.
What is the Legal Due Date?
Answer:
The date which is arrived at after adding three days of grace to the nominal due date is known as Legal Due Date.

Question 10.
What are Bills Payable on Demand?
Answer:
When the amount of bill is payable by a drawee on the presentation of a bill, in which time period is not mentioned and grace days are not allowed is known as Bills Payable on Demand.

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

Question 1.
A bill of exchange is a conditional order.
Answer:
Disagree

Question 2.
The party which is ordered to pay the amount is known as the payee.
Answer:
Disagree

Question 3.
The person in whose favour the bill is endorsed is known as the endorsee.
Answer:
Agree

Question 4.
Rebate or discount given on retiring a bill is an income to the Drawee.
Answer:
Agree

Question 5.
A bill from the point of view of the debtor is called Bills payable.
Answer:
Agree

Question 6.
In case of bill drawn payable ‘on demand,’ no grace days are allowed.
Answer:
Agree

Question 7.
A bill is required to be accepted by Drawer.
Answer:
Disagree

Question 8.
A bill of exchange need not be dated.
Answer:
Disagree

Question 9.
A bill before acceptance is called Promissory Note.
Answer:
Disagree

Question 10.
Renewal is requested by the drawee to extend the credit period of the bill.
Answer:
Agree

H. Calculations:

Question 1.
Ganesh draws a bill for ₹ 40,260 on 15th Jan. 2020 for 50 days. He discounted the bill with the Bank of India @ 15 % p.a. on the same day. Calculate the amount of discount.
Solution:
Discount = Amount of Bill × \(\frac{\text { Rate }}{100} \times \frac{\text { Unexpired days }}{366}\)
= 40,260 × \(\frac{15}{100} \times \frac{50}{366}\)
= ₹ 825
(Note: 2020 is a Leap year, so the total number of days = 366)

Question 2.
Shefali Traders drew a bill on Maya for ₹ 30,000 on 1st Oct. 2019 payable after 3 months.
Calculate the amount of discount in the following cases:
(i) Shefali Traders discounted the bill on the same day @ 12 % p.a.
(ii) Shefali Traders discounted the bill on 1st Nov. 2019 @ 12 % p.a.
(iii) Shefali Traders discounted the bill on 1st Dec. 2019 @ 12 % p.a.
Solution:
Discount = Amount of Bill × \(\frac{\text { Rate }}{100} \times \frac{\text { Unexpired days }}{365}\)
(i) Discount = 30,000 × \(\frac{12}{100} \times \frac{3}{12}\) = ₹ 900
(ii) Discount = 30,000 × \(\frac{12}{100} \times \frac{2}{12}\) = ₹ 600
(iii) Discount = 30,000 × \(\frac{12}{100} \times \frac{1}{12}\) = ₹ 300

Question 3.
Veena who had accepted Sudha’s bill for ₹ 28,000 was declared bankrupt and only 35 paise in a rupee could be recovered from her estate. Calculate the amount of bad debts.
Solution:
From Veena, only 35 paise in a rupee could be recovered i.e. 65 paise in a rupee is bad debt for Sudha. So 65% of ₹ 28,000 = ₹ 18,200 is the amount of bad debts.

Question 4.
Nitin renewed his acceptance for ₹ 72,000 by paying ₹ 22,000 in cash and accepting a new bill for the balance plus interest @ 18%. p.a. for 4 months. Calculate the amount of the new bill.
Selution:
For Nitin,
Total outstanding = ₹ 72,000
Nitin paid in cash= ₹ 22,000
Remaining dues = ₹ 50,000
Now, on this ₹ 50,000 we have to calculate interest @ 18% for 4 months
I = \(\frac{\mathrm{PRN}}{100}\)
= 50,000 × \(\frac{18}{100} \times \frac{4}{12}\)
= ₹ 3,000
So, amount of new bill = Remaining dues + Interest
= 50,000 + 3,000
= ₹ 53,000

Question 5.
Nisha’s acceptance for ₹ 16,850 sent to the bank for the collection was honoured and bank charges debited were ₹ 125. Find out the amount actually received by Drawer.
Solution:
Bill of ₹ 16,850 sent to the bank for collection and it is honoured and bank charges = ₹ 125
So, actual amount received by drawer = 16,850 – 125 = ₹ 16,725.

Question 6.
A bill of ₹ 16,000 was drawn by Keshav on Gopal on 12th June 2019 for 2 months, what will be the due date, if all of sudden, the legal due date is declared as an emergency holiday?
Solution:
Consider immediate or next working day as the due date in case the legal due date is declared as an emergency holiday.

∴ The legal due date is 16th August 2019 (The next day).

I. Prepare the following specimens:

Question 1.
Prepare a bill of exchange from the following information:
Drawer: Shankar, Vadodara, Gujarat
Drawee: Vinayak, Somwar Peth, Pune
Amount: ₹ 16,000
Period: 3 months
Date of Bill: 6th Sept. 2019
Date of acceptance: 11th Sept. 2019
Solution:

Question 2.
Prepare a bill of exchange from the following information:
Drawer: Dinesh, P. R. Road, Andheri (West)
Drawee: Mahesh, L. B. S. Road, Mulund
Payee: Amit, Thane (West)
Amount: ₹ 9,500
Period of Bill: 4 months after sight
Date of Bill: 26th Nov. 2019
Date of acceptance: 29th Nov. 2019
Solution:

Question 3.
Kantilal, 343/D, Palm Heights, Jogeshwari, drew a bill on 10th Oct. 2019 for ₹ 63,490 for 45 days after the date on Shantilal, B2, Himalaya Towers, Baramati, payable to Priyanka, Satara. The bill was accepted on 13th Oct. 2019 for 60 days.
Prepare a format of bill of exchange from the above details.
Solution:

Question 4.
Prepare a format of bill exchange from the following:
Rahul Sane, 86-D, Raviwar Peth, Nagpur accepted the bill drawn on him by Prithviraj, Icon Heights, Wardha for ₹ 87,000 on 30th July 2019.
The bill was drawn on 26th July 2019 for ₹ 1,00,000 for 90 days after the date.
Solution:

Question 5.
Prepare a format of bill of exchange from the following.
Drawer: Kashmira Shah, Partner M/S Shah, and Shah, 2 – C, Matruchhaya Building, Akola
Drawee: Dhanashree Traders, Bangalore Road, Belgaum (Signed by Jayshree, Partner)
Payee: M/S Janki Traders, Akola
Amount: ₹ 64,500
Period of Bill: 3 months
Date of drawing: 12th Sept. 2019
Date of acceptance: 15th Sept. 2019
Solution:

Question 6.
Prepare a format Bill of Exchange with imaginary Drawer, Drawee, Address, Amount, Dates.
Drawer: Dhanesh Shah, 24/c, Amir Mahal, Borivali, Mumbai
Drawee: Kalpana Shah, 33, Sharadashram, Dadar (West), Mumbai
Amount: ₹ 80,500
Period: 60 days
Date of the bill: 2nd December 2020
Accepted on: 5th December 2020
Solution:

J. Complete the following Table.

Question 1.

Answer:

Question 2.

Answer:

Practical Problems

Question 1.
On 1st Jan., 2020 Hemant sold goods of ₹ 18,500 to Nitin. On the same date Hemant drew a bill of exchange for ₹ 18,500 at 2 months. On the due date the bill was duly honoured.
Give Journal Entries in the books of Hemant and Nitin. Prepare Hamant’s Account in the books of Nitin.
Solution:
In the books of Hemant
Journal Entries

In the books of Nitin
Journal Entries

Question 2.
Neha sold goods to Rohan ₹ 42,000 on 6th Sept. 2019. Neha drew a bill of exchange at 3 months for the amount which was accepted by Rohan. Neha discounted the bill with her bankers at ₹ 41,000. On the due date of the bill Rohan dishonoured the bill and bank paid ₹ 300 as Noting Charges.
Show Journal Entries in the books of Neha and Rohan.
Solution:
In the books of Neha
Journal Entries

In the books of Rohan
Journal Entries

Question 3.
Jyoti owes ₹ 31,000 to Swati for which she draws a bill on Jyoti for 2 months. The bill was duly accepted by Jyoti. Swati sends the bill to bank for collection. Jyoti honoured the bill on the due date and bank charges ₹ 475 as bank charges.
Give Journal Entries in the books of Swati.
Solution:
In the books of Swati
Journal Entries

Question 4.
Pankaj purchased goods of ₹ 20,000 from Omprakash on credit on 15th April, 2019. Omprakash draws After Sight bill for the amount due on Pankaj for 3 months which was accepted by Pankaj on 18th April, 2019. On 20th April, 2019 Omprakash endorsed the bill to his creditor Jagdish in full settlement of his amount ₹ 21,000. On the due date the bill was dishonoured by Pankaj.
Give Journal Entries in the books of Omprakash, Pankaj and Jagdish.
Solution:
In the books of Omprakash
Journal Entries

In the books of Pankaj
Journal Entries

In the books of Jagdish
Journal Entries

Question 5.
Siddhant sold goods to Sudhir of ₹ 43,800 on 18th March, 2019. Siddhant draws a bill on Sudhir on the same day for ₹ 43,800 for 3 months which was duly accepted by Sudhir. Siddhant discounted the bill on the same day at 8% p.a. The bill was dishonoured on the due date and Sudhir requested Siddhant to accept ₹ 13,800 and interest in cash on remaining amount at 12% p. a. Siddhant agreed and for the balance amount accepted a new bill at 2 months. Before the due date of new bill Sudhir retired the bill by paying ₹ 29,700.
Pass necessary Journal Entries in the books of Siddhant.
Solution:
In the books of Siddhant
Journal Entries

Working Notes:
1. March 18, Discount = 43,800 × \(\frac{3}{12} \times \frac{8}{100}\) = ₹ 876

2. March 21, calculation of interest balance amount:
I = \(\frac{\mathrm{PRN}}{100}\)
= 30,000 × \(\frac{12}{100} \times \frac{2}{12}\) (for 2 months on remaining amount ₹ 30,000)
= ₹ 600

3. Before due date bill was retired by Sudhir by paying ₹ 300 less which is considered as discount and as date is not given, here it is not recorded.

Question 6.
Sangeeta accepted a bill for ₹ 18,000 drawn by Geeta at 3 months. Geeta discounted the bill for ₹ 17,400. Before the due date Sangeeta approached Geeta for renewal of the bill. Geeta agreed on the condition that Sangeeta should pay ₹ 6,000 immediately and for the balance she should accept a new bill for 4 months along with interest ₹ 550. The arrangements were carried through. But on the due date of new bill Sangeeta became insolvent and 35 paise in a rupee could be recovered from her estate.
Give Journal Entries in the books of Sangeeta and prepare Sangeeta’s Account in the books of Geeta.
Solution:
In the books of Sangeeta
Journal Entries

Working Notes:
1. It is advisable to write journal entries in the books of Geeta also to get entries in ‘Sangeeta’s Account’ property.
In the books of Geeta
Journal Entries

Question 7.
Priyanka owed Meena ₹ 18,000, Priyanka accepted a bill drawn by Meena for the amount at 4 months. Meena endorsed the same bill to Sagar. Before due date Priyanka approached Meena for renewal of bill. Meena agreed on condition that ₹ 6,000 be paid immediately together with interest on the remaining amount of 8% p.a. for 3 months and Priyanka should accept a new bill for the balance amount. These arrangements were carried through. However, before the due date Priyanka became insolvent and only 50% of the amount could be recovered from her estate.
Give Journal Entries in the books of Meena.
Solution:
In the books of Meena
Journal Entries

Working Note:
Calculation of interest on remaining amount ₹ 12,000 @ 8 % p.a. and for 3 months
I = \(\frac{\mathrm{PRN}}{100}\)
= 12,000 × \(\frac{8}{100} \times \frac{3}{12}\)
= ₹ 240

Question 8.
Seema purchased goods from Roma on credit on 1st August, 2019 for ₹ 37,000. Seema accepts bill for 2 months drawn by Roma for the same amount. On the same day, Roma discounts the bill with the bank for ₹ 36,200 on 3rd August, 2019. On the due date the bill is dishonoured and Noting Charges of ₹ 160 is paid by the bank. Seema pays ₹ 19,000 and Noting Charges in cash immediately. A new bill is drawn by Roma for the balance including interest ₹ 650 for 2 months, which is accepted by Seema. The new bill is retired one month before the due date at a rebate of ₹ 300.
Give Journal Entries in the books of Seema and prepare Seema’s Account in the books of Roma.
Solution:
In the books of Seema
Journal Entries

Question 9.
Uday purchased goods from Shankar on credit for ₹ 35,000 at 10 % trade discount. Uday paid ₹ 1,500 immediately and for the balance accepted a bill for 3 months. Before due date Uday approached Shankar with a request to renew the bill. Shankar agreed but with condition that Uday should accept a new bill for 3 months including interest at 12% p.a.
Give Journal Entries in the books of Shankar.
Solution:
In the books of Shankar
Journal Entries

Working Note:
I = \(\frac{\text { PRN }}{100}\)
= 30,000 × \(\frac{3}{12} \times \frac{12}{100}\)
= ₹ 900

Question 10.
Sagar drawn an after sight bill on 21st Nov., 2019 for ₹ 21,000 at 3 months on Prasad. The bill is discounted by Sagar at 8% p.a. with his bank. On maturity. Prasad finds himself unable to make payment of the bill and requests Sagar to renew it. Sagar accepts the request and draws a new bill at one month for ₹ 21,750 including interest which was duly accepted by Prasad. Sagar deposits the bill into bank for the collection. Prasad honours the bill on the due date and bank charges ₹ 250 as bank charges.
Pass necessary Journal Entries in the books of Sagar and prepare Sagar’s Account in the books of Prasad.
Solution:
In the books of Sagar
Journal Entries

Question 11.
Journalise the following transaction in the books of Abhishek:
(a) Siddhant informs Abhishek that Vineet’s acceptance for ₹ 23,000 endorsed to Siddhant has been dishonoured. Noting Charges amounted to ₹ 430.
(b) Kajal renews her acceptance to Abhishek for ₹ 39,000 by paying ₹ 3,000 in cash and accepting a fresh bill for the balance along with interest at 11.5% p.a. for 3 months.
(c) Radhika retired her acceptance to Abhishek for ₹ 23,000 by paying ₹ 22,250 by cheque.
(d) Abhishek sent a bill of Subodh for ₹ 9,000 to bank for collection. Bank informed that the bill has been dishonoured by Subodh.
Solution:
In the books of Abhishek
Journal Entries

Working Note:
Amount of interest = 36,000 × \(\frac{3}{12} \times \frac{11.5}{100}\) = ₹ 1,035.

Question 12.
Journalise the following transaction in the books of Narendra:
(a) Narendra retires his acceptance to Upendra by paying ₹ 4,000 in cash and endorsing a bill accepted by Ramlal for ₹ 5,000.
(b) Vikram’s acceptance to Narendra ₹ 6,000 retired one month before the due date at rebate of 12% p.a.
(c) Dilip renews his acceptance to Narendra for ₹ 12,000 by paying ₹ 4,000 in cash and accepting a fresh bill for the balance plus interest at 12% p.a. for 3 months.
(d) Bank informed Narendra that, Kartik’s acceptance for ₹ 13,000 to Narendra, discounted with the bank was dishonoured and Noting Charges paid by bank ₹ 140.
Solution:
In the books of Narendra
Journal Entries

Question 13.
Journalise the following transaction in the books of Bharti:
(a) Bank informed that Amit’s acceptance for ₹ 15,750 sent to bank for collection was honoured and bank charges debited were ₹ 150.
(b) Nitin renewed his acceptance for ₹ 22,200 by paying ₹ 2,200 in cash along with interest on balance amount at 10% and accepted a fresh bill for the balance for 3 months.
(c) Dhanshri who had accepted Bharti’s bill for ₹ 17,500 was declared insolvent and only 40% of the amount due could be recovered from her estate.
(d) Discharged our acceptance to Savita for ₹ 9,450 by endorsing Pravin’s acceptance to us ₹ 9,000.
Solution:
In the books of Bharti
Journal Entries

Question 14.
Journalise the following transaction in the books of Sudha:
(a) Endorsed Sonali’s acceptance at 2 months for ₹ 6,000 in favour of Urmila and paid cash ₹ 3,500 in full settlement of her account ₹ 10,000.
(b) Discounted 2 months acceptance of Surya for ₹ 7,800 with bank at 10% p.a.
(c) Bank informed that Anuradha’s acceptance of ₹ 4,800 which was discounted was dishonoured and bank paid Noting Charges ₹ 125.
(d) Pooja honoured her acceptance of ₹ 16,400 which was deposited into bank for collection.
Solution:
In the books of Sudha
Journal Entries

Question 15.
Journalise the following transaction in the books of Mrunal:
(a) Bank informed that Aishwarya’s acceptance of ₹ 24,000 which was discounted had been dishonoured and bank paid Noting Charges ₹ 220. Bill was renewed at the request of Aishwarya for 2 months with interest of ₹ 480.
(b) Received ₹ 4,630 from private estate of Ankur who was declared insolvent against bill accepted by him for ₹ 6,000.
(c) Accepted a bill of ₹ 15,000 at 3 months drawn by Anushka for the amount due to her ₹ 20,000 and balance paid by cheque.
(d) Dishonoured our acceptance to Vivek ₹ 27,000 and Noting Charges paid by Vivek ₹ 700.
Solution:
In the books of Mrunal
Journal Entries

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 6 Dissolution of Partnership Firm Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 6 Dissolution of Partnership Firm

1. Objective Questions.

A. Select the most appropriate answer from the alternatives given below and rewrite the sentences.

Question 1.
In case of dissolution assets and liabilities cire transferred to ______________ Account.
(a) Bank Account
(b) Partner’s Capital Account
(c) Realisation Account
(d) Partner’s Current Account
Answer:
(c) Realisation Account

Question 2.
Dissolution expenses are credited to ______________ Account.
(a) Realisation Account
(b) Cash/Bank Account
(c) Partner’s Capital Account
(d) Partner’s Loan Account
Answer:
(b) Cash/Bank Account

Question 3.
Deficiency of insolvent partner will be suffered by solvent partners in their ______________ ratio.
(a) capital ratio
(b) profit sharing ratio
(c) sale ratio
(d) liquidity ratio
Answer:
(b) profit sharing ratio

Question 4.
If any asset is taken over by partner from firm his Capital Account will be ______________
(a) credited
(b) debited
(c) added
(d) divided
Answer:
(b) debited

Question 5.
If any unrecorded liability is paid on dissolution of the firm ______________ account is debited.
(a) Cash/Bank Account
(b) Realisation Account
(c) Partner’s Capital Account
(d) Loan Account
Answer:
(b) Realisation Account

Question 6.
Partnership is completely dissolved when the partners of the firm become ______________
(a) solvent
(b) insolvent
(c) creditor
(d) debtors
Answer:
(b) insolvent

Question 7.
Assets and liabilities are transferred to Realisation Account at their ______________ values.
(a) market
(b) purchase
(c) sale
(d) book
Answer:
(d) book

Question 8.
If the number of partners in a firm falls below two, the firm stands ______________
(a) dissolved
(b) established
(c) realisation
(d) restructured
Answer:
(a) dissolved

Question 9.
Realisation Account is ______________ on realisation of asset.
(a) debited
(b) credited
(c) deducted
(d) closed
Answer:
(b) credited

Question 10.
All activities of partnership firm ceases on ______________ of firm.
(a) dissolution
(b) admission
(c) retirement
(d) death
Answer:
(a) dissolution

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

Question 1.
Debit balance of Realisation Account.
Answer:
Realization Loss

Question 2.
Winding up of partnership business.
Answer:
Dissolution of Partnership

Question 3.
An account is opened to find out the profit or loss on sale of assets and settlement of liabilities.
Answer:
Realization A/c

Question 4.
Debit balance of an Insolvent Partner’s Capital Account.
Answer:
Capital Deficiency

Question 5.
The credit balance of the Realisation Account.
Answer:
Realization Profit

Question 6.
Conversion of asset into cash on the dissolution of the firm.
Answer:
Realisation

Question 7.
Liability is likely to arise in the future on the happening of certain events.
Answer:
Contingent Liabilities

Question 8.
Assets that are not recorded in the books of accounts.
Answer:
Unrecorded Assets

Question 9.
The account shows the realization of assets and discharge of liabilities.
Answer:
Realization A/c

Question 10.
Expenses incurred on the dissolution of the firm.
Answer:
Dissolution/Realisation Expenses

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

Question 1.
The firm must be dissolved on the retirement of a partner.
Answer:
This statement is False.
On the retirement of a partner, if the partnership agreement allows, then the remaining partner can continue the business activities. It means the firm is not to dissolve.

Question 2.
On dissolution Cash/Bank Account is closed automatically.
Answer:
This statement is True.
As the firm is dissolved, there is no question of any business activities to be carried out further and so Cash/Bank Account is also not necessary. Therefore on dissolution Cash/Bank Account is closed automatically.

Question 3.
On dissolution, Bank overdraft is transferred to Realisation Account.
Answer:
This statement is True.
As a sundry liability of the business, bank overdraft is a liability of a firm and hence, it is transferred to Realisation Account at the time of dissolution and paid a third party Liability.

Question 4.
A solvent partner having a debit balance to his Capital Account does not share the deficiency of insolvent partner Capital Account.
Answer:
This statement is False.
In the partnership, the partner’s liability is unlimited so, a solvent partner having a debit balance to his Capital Account should share the deficiency of the insolvent partner capital account.

Question 5.
At the time of dissolution of the partnership, all assets should be transferred to Realisation Account.
Answer:
This statement is False.
At the time of dissolution of the partnership, the cash account and Bank A/c are not transferred to Realisation A/c. Similarly, if an asset is taken over by a partner or by any creditor then that asset is transferred to the concerned person’s account and not to the Realisation Account.

Question 6.
The debit balance of an insolvent partner’s Capital Account is known as a capital deficiency.
Answer:
This statement is True.
Debit balance of Partners’ Capital Account means the excess of drawings than the capital credit balance. In the case of an insolvent partner, the debit balance of the Capital Account means liabilities which he cannot pay. It means capital deficiency.

Question 7.
At the time of dissolution, a loan from a partner will be transferred to Realisation Account.
Answer:
This statement is False.
At the time of dissolution, a loan from a partner will be paid after the payment of liabilities of third parties to the firm. It is not transferred to Realisation Account. Partner’s Loan A/c is separately opened and paid accordingly.

Question 8.
Dissolution takes place when the relationship among the partners comes to an end.
Answer:
This statement is True.
As per definition, Dissolution means to wind up or to close down, and it is possible only when relations among the partners in a partnership firm come to an end.

Question 9.
The insolvency loss at the time of dissolution of the firm is shared by the solvent partners in their profit sharing ratio.
Answer:
This statement is True.
In the partnership, partners’ liability is unlimited and in case of insolvency loss, legally solvent partners are ultimately liable and are suppose to bear the loss of an insolvent partner in their profit sharing ratio.

Question 10.
Realization loss is not transferred to insolvent partner’s Capital Account.
Answer:
This statement is False.
All partners of the firm are responsible for Loss on realization and hence loss on realization is supposed to be transferred to all Partners’ Capital Account, without any discrimination of solvent or insolvent.

D. Calculate the following:

Question 1.
Vinod, Vijay, and Vishal are partners in a firm sharing profit and losses in the ratio of 3 : 2 : 1. Vishal becomes insolvent and his capital deficiency is ₹ 6000. Distribute the capital deficiency among the solvent partner.
Answer:
Here, capital deficiency of ₹ 6000 is to be distributed among continuing partners in their profit and loss sharing ratio, i.e. 3 : 2
Share of deficiency for Vinod = 6,000 × \(\frac{3}{5}\) = ₹ 3,600
Share of deficiency for Vijay = 6,000 × \(\frac{2}{5}\) = ₹ 2,400
Vinod and Vijay will bear ₹ 3,600 and ₹ 2,400 of Vishal’s capital deficiency.

Question 2.
Creditors ₹ 30,000, Bills Payable ₹ 20,000, and Bank Loan ₹ 10,000. Available Bank balance ₹ 40,000. What will be the amount that creditors will get in case of all partner’s insolvency?
Answer:
Ratio of creditors, Bills payable and Bank Loan = 30,000 : 20,000 : 10,000 i.e., 3 : 2 : 1
Amount received by creditors = \(\frac{3}{3+2+1}\) × 40,000
= \(\frac{3}{6}\) × 40,000
= ₹ 20,000.

Question 3.
Insolvent Partner Capital A/c debit side total is ₹ 10,000 and credit side total is ₹ 6,000. Calculate deficiency.
Answer:
Deficiency of insolvent partner = Debit side total – Credit side total
= 10,000 – 6,000
= ₹ 4,000.

Question 4.
Insolvent Partners Capital A/c debit side is ₹ 15,000 and insolvent partner brought cash ₹ 6,000. Calculate the amount of insolvency loss to be distributed among the solvent partners.
Answer:
₹ 9,000 (15,000 – 6,000) is the amount of insolvency loss to be distributed among the solvent partners.

Question 5.
The realization profit of a firm is ₹ 6,000, partners share profit and loss in the ratio of 3 : 2 : 1. Calculate the amount of realization profit to be credited to Partners’ Capital A/c.
Answer:
Distribution of ₹ 6,000 in 3 : 2 : 1 ratio
6,000 × \(\frac{3}{6}\) = ₹ 3,000, 6,000 × \(\frac{2}{6}\) = ₹ 2,000, 6,000 × \(\frac{1}{6}\) = ₹ 1,000
Amount of realisation profit ₹ 3,000, ₹ 2,000 and ₹ 1,000 is to be credited to Partner’s Capital A/c respectively.

E. Answer in one sentence only.

Question 1.
What is the dissolution of the partnership firm?
Answer:
Dissolution of the partnership firm means complete closure of business activities and stoppage of partnership relations among all the partners.

Question 2.
When is Realisation Account opened?
Answer:
Realisation Account is opened at the time of dissolution of the partnership firm.

Question 3.
Which accounts are not transferred to Realisation Account?
Answer:
Cash/Bank balance, Reserve funds, Profit and Loss A/c balance, Partners’ Loan accounts, etc. are not transferred to Realisation Account.

Question 4.
Who is called an insolvent person?
Answer:
Whose capital A/c shows debit balance and who is not in a position to meet his capital deficiency even from his private property is called an insolvent person.

Question 5.
What is capital deficiency?
Answer:
The debit balance of the insolvent partner’s Capital Account which the insolvent partner cannot pay is called a capital deficiency.

Question 6.
In what proportion is the balance on Realisation Account transferred to Partners Capital/Current Accounts?
Answer:
The balance on the Realisation Account is transferred to Partners Capital/Current Accounts in their profit sharing ratio.

Question 7.
Who should bear the capital deficiency of insolvent partners?
Answer:
The capital deficiency of insolvent partners should be borne by the solvent partners.

Question 8.
Which account is debited on repayment of partner’s loan?
Answer:
Partner’s Loan Account is debited on repayment of partner’s loan.

Question 9.
Which account is debited on payment of dissolution expenses?
Answer:
Realisation Account is debited on payment of dissolution expenses.

F. Complete the table.

Question 1.

Answer:

Practical Problems

(Simple Dissolution)

Question 1.
Ganesh and Kartik are partners sharing profits and losses equally. They decided to dissolve the firm on 31st March 2018. Their Balance Sheet was as under:
Balance Sheet as of 31st March 2018

Assets were realised as under:
Building ₹ 82,000, Debtors ₹ 22,000, Stock ₹ 20,000. Bills Receivable ₹ 3,200 and Ganesh agreed to take over Furniture for ₹ 10,000. Realisation Expenses amounted to ₹ 2,000.
Show Realisation A/c, Partners’ Capital A/c, and Cash A/c.
Solution:
In the books of Ganesh and Kartik


Working Notes:
1. Amount paid to Ganesh and Kartik are ₹ 27,600 and ₹ 77,600 respectively.
2. Loss on Realisation and Reserve fund amounts are equally distributed.
3. Furniture is taken over by Ganesh so his Capital A/c is debited.

Question 2.
Leela, Manda, and Kunda are partners in the firm ‘Janki Stores’ sharing profits and losses in the ratio of 3 : 2 : 1 respectively. On 31st March 2018, they decided to dissolve the firm when their Balance Sheet was as under.
Balance Sheet as of 31st March 2018

Leela agreed to take over the Building at ₹ 1,23,600. Manda took over Goodwill, Stock, and Debtors at book values and agreed to pay Creditors and Bills payable. Motor car and Machinery realized ₹ 1,51,080 and ₹ 31,680 respectively. Investments were taken by Kunda at an agreed value of ₹ 55,440. Realisation expenses amounted to ₹ 6,800.
Pass necessary entries in the books of ‘Janki Stores’.
Solution:
In the books of ‘Janki Stores’
Journal Entries


Working Notes:
In the books of Leela, Manda, and Kunda

Question 3.
Shailesh and Shashank were partners sharing profits and losses in the ratio of 3 : 2. Their Balance Sheet as of 31st March 2019 was as follows:
Balance Sheet as of 31st March 2019

The firm was dissolved on the above date and the assets realised as under:
1. Plant ₹ 8,000, Building ₹ 6,000, Stock ₹ 4,000 and Debtors ₹ 12,000.
2. Shailesh agreed to pay off the Bills Payable.
3. Creditors were paid in full.
4. Dissolution expenses were ₹ 1,400.
Prepare Realisation A/c, Partners’ Current A/c, Partners’ Capital A/c, and Bank A/c.
Solution:
In the books of Shailesh and Shashank

Question 4.
Asha, Usha, and Nisha were partners sharing profits and losses in the ratio of 2 : 2 : 1. The following is the Balance Sheet as of 31st March 2019.
Balance Sheet as of 31st March 2019

On the above date, the partners decided to dissolve the firm.
1. Assets were realised at: Machinery ₹ 90,000, Stock ₹ 36,000, Investment ₹ 42,000 and Debtors ₹ 90,000.
2. Dissolution expenses were ₹ 6,000.
3. Goodwill of the firm realized ₹ 48,000.
Pass Journal Entries to close the books of the firm.
Solution:
In the books of Asha, Usha, and Nisha
Journal Entries


Working Notes:
In the books of Asha, Usha, and Nisha

Question 5.
Seeta and Geeta are partners in the firm sharing profits and losses in the ratio of 4 : 1. They decided to dissolve the partnership on 31st March 2020 on which date their Balance Sheet stood as follows:
Balance Sheet as of 31st March 2020

Additional Information:
1. Plant and Stock took over by Seeta at ₹ 78,000 and ₹ 22,000 respectively.
2. Debtors realised 90% of the book value and Trademark at ₹ 5,000 and Goodwill was realised for ₹ 27,000.
3. Unrecorded assets estimated at ₹ 4,500 were sold for ₹ 1,500.
4. ₹ 1,000 Discounts were allowed by creditors while paying their claim.
5. The Realisation expenses amounted to ₹ 3,500.
You are required to prepare Realisation A/c, Cash A/c, and Partners’ Capital A/c.
Solution:
In the books of Seeta and Geeta


Working Notes:
1. Bank Loan is an external liability of the firm and therefore it is transferred to Realisation A/c.
2. Amount recovered from Debtors = 90% of Gross Debtors = \(\frac {90}{100}\) × 48,000 = ₹ 43,200.
3. Amount paid to creditors = Value of Creditors – Discount given = 35,000 – 1,000 = ₹ 34,000.
4. Sale of unrecorded assets for ₹ 1,500 is recorded on the credit side of Realisation A/c and debit side of Cash A/c.
5. It is presumed that Furniture realised nothing.

Question 6.
Sangeeta, Anita, and Smita were in partnership sharing profits and losses in the ratio 2 : 2 : 1. Their Balance Sheet as of 31st March 2019 was as under:
Balance Sheet as of 31st March 2019

They decided to dissolve the firm as follows:
1. Assets realised as; Land recovered ₹ 1,80,000; Goodwill for ₹ 75,000; Loans and Advance realised ₹ 12,000; 10% of the Debts proved bad.
2. Sangeeta took Plant at book value.
3. Creditors and Bills payable paid at 5% discount.
4. Sandhya’s loan was discharged along with ₹ 6,000 as interest.
5. There was a contingent liability in respect of bills of ₹ 1,00,000 which was under discount. Out of them, a holder of one bill of ₹ 20,000 became insolvent.
Show Realisation Account, Partners’ Capital Account, and Bank Account.
Solution:
In the books of Sangeeta, Anita, and Smita


Working Notes:
1. Amount paid towards Sandhya’s Loan = Loan amount + Interest due on loan
= 1,20,000 + 6,000
= ₹ 1,26,000

2. Amount received from Debtors = Debtors – Bad debts
= 1,25,000 – 10% of 1,25,000
= 1,25,000 – 12,500
= ₹ 1,12,500

3. Amount paid to Creditors = Creditor – 5% discount
= 1,20,000 – 5% on 1,20,000
= 1,20,000 – 6,000
= ₹ 1,14,000

4. Amount paid towards Bills payable = Bills payable – 5% discount
= 20,000 – 5% on 20,000
= 20,000 – 1,000
= ₹ 19,000

5. Bill of ₹ 1,00,000 was discounted with the Bank. On the due date, bank could not recover ₹ 20,000 from one bill holder as he was declared insolvent. Therefore, we are required to settle that contingent liability of ₹ 20,000.

Question 7.
Saiesh, Sumit, and Hemant were in partnership sharing Profits and Losses in the ratio 2 : 2 : 1. They decided to dissolve their partnership firm on 31st March 2019 and their Balance Sheet on that date stood as;
Balance Sheet as of 31st March 2019

It was agreed that;
1. Sailesh to discharge Loan and to take Debtors at book value.
2. Plant realised ₹ 1,35,000.
3. Stock realised ₹ 72,000.
4. Creditors were paid off at a discount of ₹ 45.
Show Realisation Account, Partners’ Capital Account, and Bank Account.
Solution:
In the books of Sailesh, Sumit, and Hemant

(When one partner become Insolvent)

Question 8.
Sitaram, Gangaram, and Rajaram are partners sharing profits and losses in the ratio of 4 : 2 : 3. On 1st April 2019 they agreed to dissolve the partnership, their Balance Sheet was as follows:
Balance Sheet as of 31st March 2019

The assets realised: Building ₹ 46,750; Machinery ₹ 18,550; Furniture ₹ 9,600; Investment ₹ 10,650; Bill Receivable and Debtors ₹ 20,750. All the liabilities were paid off. The cost of realisation was ₹ 800. Rajaram becomes bankrupt and ₹ 1,100 only was recovered from his estate.
Show Realisation Account, Bank Account, and Capital Account of the partners.
Solution:
In the books of Sitaram, Gangaram and Rajaram


Working Notes:
1. ₹ 1,100 is recovered from Rajaram’s estate which is recorded on the credit side of Rajaram’s Capital Account and on the debit side of Bank A/c.

2. Capital deficiency of Rajaram = Debit total of Capital A/c – Credit total of Capital A/c
= 18,000 – 15,900
= ₹ 2,100
The deficit amount of Rajaram A/c ₹ 2,100 is distributed among continuing partners’ in 2 : 1 ratio.

Question 9.
Following is the Balance Sheet of Vaibhav, Sanjay, and Santosh
Balance Sheet as of 31st March 2019

Santosh is declared insolvent so the firm is dissolved and assets realised as follows:
1. Stock and Debtors ₹ 54,000, Goodwill – NIL, Machinery at book value.
2. Creditors allowed a discount of 10%.
3. Santosh could pay only 25 paise in the rupee of the balance due.
4. Profit sharing ratio was 8 : 4 : 3.
5. A contingent liability against the firm ₹ 9,000 is cleared.
Give Ledger Account to close to books of the firm.
Solution:
In the books of Vaibhav, Sanjay, and Santosh


Working Notes:
1. Contingent liability paid, so Realisation A/c is debited and Bank A/c is credited.
2. Santosh could pay only 25 paise in a rupee of the balance due i.e.
Balance due from Santosh (Debit side of Partners Capital A/c) = ₹ 10,560
25% of ₹ 10,560 = ₹ 2,640 (Amount recorded on debit side of Bank A/c)
Capital deficiency of Santosh = 10,560 – 2,640 = ₹ 7,920
₹ 7,920 to be distributed among continuing partner in their profit-loss ratio = 8 : 4 i.e. 2 : 1.
7,920 × \(\frac{2}{3}\) = ₹ 5,280
7,920 × \(\frac{1}{3}\) = ₹ 2,640

(When Two Partners become Insolvent)

Question 10.
Shweta, Nupur, and Sanika are partners sharing profits and losses in the ratio of 3 : 2 : 1. Their Balance Sheet as of 31st March 2019 was as follows:
Balance Sheet as of 31st March 2019

The firm is dissolved on 31st March 2019. Sundry assets realised @ 60% of its book value. Realisation expenses ₹ 2,000 paid by Shweta. Nupur and Sanika both are insolvent.
Nupur’s private estate has got a surplus of ₹ 3,000 and that of Sanika ₹ 8,000.
Show necessary Ledger Accounts to close the books of the firm.
Solution:
In the books of Shweta, Nupur and Sanika

(When All Partners become Insolvent)

Question 11.
Following is the Balance Sheet as of 31st March 2019 of a firm having three partners Priti, Priya, and Prachi.
Balance Sheet as of 31st March 2019

The firm was dissolved due to the insolvency of all the partners. Machinery was sold for ₹ 18,000, while Furniture fetched ₹ 14,000, Stock realized ₹ 35,000. Realisation expenses amounted to ₹ 2,000. Nothing could be recovered from Priya and Prachi, but ₹ 3,400 could be collected from Priti’s private estate.
Close the books of accounts of the firm.
Solution:
In the books of Priti, Priya, and Prachi



Working Notes:
1. Amount paid to loan from sale of machinery = ₹ 18,000
Balance of Loan 30,000 – 18,000 = ₹ 12,000

2. Ratio of Trade creditors and Loan = 50,000 : 12,000
= 50 : 12
= 25 : 6

3. Balance of cash available = 10,000 + 67,000 + 3,400 – 18,000 – 2,000
= 80,400 – 20,000
= ₹ 60,400
Amount paid towards loan = \(\frac{6}{31} \times \frac{60,400}{1}\) = ₹ 11,690
Amount paid to Trade creditors = \(\frac {25}{31}\) × 60,400 = ₹ 48,710
Amount paid towards loan = 18,000 + 11,690 = ₹ 29,690.

Question 12.
Shashwat and Shiv are equal partners. Their Balance Sheet stood as under:
Balance Sheet as of 31st March 2019

Due to weak financial position, all partners were declared bankrupt.
The Assets were realised as follows:
Stock ₹ 3,500, Furniture ₹ 2,000, Debtors ₹ 5,000 and Machinery ₹ 7,000.
The cost of collection and distributing the estate amounted to ₹ 1,500. Shashwat’s private estate is not sufficient even to pay his private debts, whereas in Shiv’s private estate there is a surplus of ₹ 500.
Prepare necessary Ledger Accounts to close the books of the firm.
Solution:
In the books of Shashwat and Shiv


Working Note:
As partners we’re not able to pay their loss amount, a difference of amount is considered as deficiency of partners.

Balbharti Maharashtra State Board Class 8 History Solutions Chapter 11 Struggle for Equality Notes, Textbook Exercise Important Questions and Answers.

Maharashtra State Board Class 8 History Solutions Chapter 11 Struggle for Equality

Class 8 History Chapter 11 Struggle for Equality Textbook Questions and Answers

1. Rewrite the statements by- choosing the appropriate options:
(Lala Lajpat Rai, Sane Guruji, Dr. Rakhmabai Janardan Save, Deenbandhu Mitra, Babasaheb Bole)

Question 1.
…………….. founded the Red Cross Society at Rajkot.
Answer:
Dr. Rakhmabai Janardan Save

Question 2.
…………….. was the president of mill workers union at Ammalner.
Answer:
Sane Guruji

Question 3.
The president of the first session of AITUC was ……………..
Answer:
Lala Lajpat Rai

2. Write short notes:

Question 1.
Social Work of Maharshi Vitthal Ramji Shinde :
Answer:

1. The goal of Maharshi Vitthal Ramji Shinde was to make the Dalits self respectful, well educated and engaged in work.
2. He worked to destroy the delusive ideas regarding Dalits in the minds of the upper caste.
3. He founded the ‘Depressed Classes Mission’ for the progress of Dalits in 1906.
4. To achieve this, he started Marathi schools and work schools in parts of Parel, Deonar in Mumbai.
5. He actively took part in various movement which were related to the welfare of the Dalits like Satyagraha for entry in Parvati temple at Pune, Shetkari Parishad of Dalits and Federal Electorates.

Question 2.
Reforms of Rajarshi Shahu Maharaj in the state of Kolhapur :
Answer:

1. Rajarshi Shahu Maharaj worked for abolishing of caste discrimination.
2. He made revolutionary declaration for reservation in the state of Kolhapur.
3. He made law for free and compulsory primary education.
4. He worked to remove restrictions on inter dining, intermarriage and change of occupation in the caste system.
5. He passed the Act of inter-caste marriage and made it legal in state.
6. He abolished ‘Balutedari System’, by publishing a declaration in the Government Gazette of the state of Kolhapur on 22 February, 1918.
7. This allowed people to practice any occupation and freed them from type of social slavery.

3. Explain the following statements with reasons:

Question 1.
The Government decided to crush down the Communist movement.
Answer:

1. The Communist Party was formed in India in 1925.
2. The young communist leaders started building militant organisations of workers and peasants.
3. The British government started feeling the danger of Communist movement and hence decide to crush it.

Question 2.
Dr. Babasaheb Ambedkar started newspapers like ‘Muknayak’, ‘Bahishkrut Bharat’, etc.
Answer:

1. Dr. Babasaheb Ambedkar wanted to establish a society based on principles of Liberty, Equality and Fraternity.
2. He intended to carry out movement to establish self-respect and social equality for Dalits.
3. It was necessary to create awakening in society in this respect and to voice their grief.
4. The newspaper was an integral part of Dr. Babasaheb Ambedkar’s movement.
5. Hence, he started many newspapers so that his ideas and thoughts reach the society.

Question 3.
There aroused a need of a nationwide workers union.
Answer:

1. In the later half of the 19th century, textile mills, railway companies and such other industries were started in India.
2. The workers group were not aroused on large scale.
3. As there were no unions, the workers were not organised.
4. After the First World War, there was rise of worker class in India due to industrialisation.

Therefore, a necessity was felt for a nationwide worker union.

4. Answer the following questions in brief:

Question 1.
Why was the struggle for equality important in the making of Modern India?
Answer:

1. India achieved freedom because of freedom struggle.
2. The scope of this struggle was not limited to achieve political freedom but emancipation of man from all types of bondages.
3. Therefore in the course of this struggle, there was opposition to feudalism, social inequality and economic exploitation.
4. The principle of equality was given equal importance.
5. Various groups such as farmers, workers, women and Dalits came forward and started movements in order to get justice and bring about reforms.

This proves that the struggle for equality has great significance in the making of Modern India.

Question 2.
Write about the work of Sane Guruji in eastern Khandesh.
Answer:

1. In 1938, due to heavy rains crops were destroyed in eastern Khandesh.
2. He organised the farmers who were in miserable state.
3. Sane Guruji organised meetings and processions at many places in eastern Khandesh to have land revenue waived for the farmers.
4. He took out marches on the Collector office.
5. He tried to create a strong centre of workers union at Dhule-Ammalner.

Question 3.
How was the struggle built up by the workers decisive for the national movement?
Answer:

1. The beginning of the 19th century witnessed the emergence of working-class due to industrialisation. They made efforts to solve their problems.
2. During the anti-partition movement, workers carried out strikes from time to time to pressurise the British government.
3. The tea plantation workers in Assam launched an agitation against their wretched condition.
4. During the anti-partition movement, workers carried out strikes from time to time in support of Swadeshi.
5. In 1928, the Mill Workers Union went on strike for six months. Many such strikes were organised by the Railway workers, jute mill workers, etc.

Question 4.
Discuss the nature of reform movement related to women.
Answer:

1. Women had a secondary position in the Indian social system.
2. They were subjected to many injustices because of evil practices.
3. In the 20th century, many reforms were initiated for the betterment of women.
4. The reform movement was led by women and institutions formed by them.
5. They fought for issues such as the right to inheritance, right to vote through the medium of these institutions.
6. The involvement of women went on increasing. They played an active role in the national movement and in the revolutionary movement.
7. Due to the reform movement, women were included in the Provincial Ministries.

Do you Know?

Narayan Meghaji Lokhande:

The native place of Narayan Meghaji Lokhande was Kanhesar near Saswad in Pune district.

1. He formed the mill workers un ion known as ‘Bombay Mill Hands Association’ in 1890.
2. This workers union is believed to be the beginning of organised movement in India.
3. He was also the chairman of Mumbai branch of Satyashodhak Samaj founded by Mahatma Phule.
4. Due to his efforts, from 10 June 1890, the workers started getting weekly holiday on Sunday.

Dr. Anandibai Joshi:

1. She was the first Indian Female Doctor.
2. The death of her 10 days old son inspired her to study medicine and acquired M. D. degree in 1886.
3. She died of tuberculosis on February 1887 at Pune.

Project:

Question 1.
Read the biography of Dr. Anandibai Joshi.

Question 2.
Read the biography of Rajarshi Shahu Maharaj.

Class 8 History Chapter 11 Struggle for Equality Additional Important Questions and Answers

Rewrite the statements by- choosing the appropriate options :

Question 1.
……………. got a bill passed in the Bombay Provincial Assembly for the public water reservoirs to be opened to the untouchable.
Answer:
Babasaheb Bole

Question 2.
Neel Darpan written by …………….. brought to notice of the society wretched conditions of the peasants.
Answer:
Deenbandhu Mitra.

Name the following:

Question 1.
Through the magazine ‘Somavanshiya Mitra’ raised voice regarding issues of Muralis and Jogtins.
Answer:
Shivram Janbci Kamble

Question 2.
Chairman of Mumbai branch of Satyashodhak Samaj.
Answer:
Narayan Meghaji Lokhande

Question 3.
Movement of eradication of untouchability in Tamil Nadu
Answer:
Perriyar Ramaswamy

Question 4.
Active in international Communist Movement.
Answer:
Manavendranath Roy

Question 5.
Baba Ramachandra.
Answer:
Baba Ramchandra.

Rewrite the statements by choosing the appropriate options:

Question 1.
…………….. was the president of ‘Akhil Bharatiya Kisan Sabha’
(a) Sane Guruji
(b) Swami Sahajananda Saraswati
(c) Maharshi Vitthal Ramji Shinde
(d) Manavendranath Roy
Answer:
(b) Swami Sahajananda Saraswati

Question 2.
The session of the Congress was held in the rural part of …………… in Maharashtra.
(a) Nagpur
(b) Baramati
(c) Faizpur
(d) Miraj
Answer:
(c) Faizpur

Question 3.
……………… went on fast unto death to open the doors of Vitthal temple at Pandharpur for the Dalits,
(a) Sane Guruji
(b) Dr. Babasaheb Ambedkar
(c) Karmaveer Dadasaheb Gaikwad
(d) Babasaheb Bole
Answer:
(a) Sane Guruji

Question 4.
Due to efforts of …………….., the workers started getting weekly holiday on Sunday from 10 June, 1890.
(a) Shripad Amrut Dange
(b) Shashipad Banerjee
(c) Lala Lajpat Rai
(d) Narayan Meghaji Lokhande
Answer:
(d) Narayan Meghaji Lokhande

Question 5.
In 1881, …………….. wrote an article on Marx.
(a) Dr. Rammanohar Lohia
(b) Lokmanya Tilak
(c) Mahatma Gandhi
(d) Shripad Amrut Dange
Answer:
(b) Lokmanya Tilak

Question 6.
Condemned untouchability through his book ‘Vital Vidhwansan’
(a) Gopal Baba Walangkar
(b) Shivram Janba Kamble
(c) Thakkar Bappa
(d) Appasaheb Patwardhan
Answer:
(a) Gopal Baba Walangkar

Question 7.
Karmaveer Dadasaheb Gaikwad led Satyagraha for entry of Dalits in
(a) Kalaram temple
(b) Vitthal temple
(c) Parvati temple
(d) Bhavani temple
Answer:
(a) Kalaram temple

Question 8.
…………….. passed the Act of inter-caste marriage and gave it a legal acceptance in the state of Kolhapur.
(a) Mahatma Jyotirao Phule
(b) Rajarshi Shahu Maharaj
(c) Rajaram Maharaj
(d) Maharshi Vitthal Ramji Shinde
Answer:
(b) Rajarshi Shahu Maharaj

Answer the following questions in one sentence:

Question 1.
State the significance of ‘Neel Darpan’
Answer:
Deenbandhu Mitra in his play ‘Neel Darpan’ brought to the notice of the society the wretched conditions of the peasants who were forced to cultivate indigo.

Question 2.
What was the important work done by ‘Akhil Bharatiya Kisan Sabha’?
Answer:
The Akhil Bharatiya Kisan Sabha’ presented a declaration of peasants’ rights to the Indian National Congress.

Question 3.
What message did Lala Lajpat Rai give to the workers in the first session of AITUC?
Answer:
At the first session of AITUC Lala Lajpat Rai asked the workers to actively participate in the national movement.

Question 4.
Why did Dr. Ambedkar and his followers embrace Buddhism?
Answer:
Dr. Ambedkar and his followers embraced Buddhism as it advocated humanity and equality. ‘

Question 5.
Which institutions were founded by Pandita Ramabai?
Answer:
Pandita Ramabai had founded the ‘Arya Mahila Samaj’ and ‘Sharda Sadan’.

Question 6.
What message did Dr. Babasaheb Ambedkar give his followers?
Answer:
Dr. Babasaheb Ambedkar gave the inspirational message,’Be Educated, Be Organised and Be Agitated’ to his followers.

Do as Directed:

Complete the Concept Map:

Question 1.

Answer:

Question 2.

Answer:

Question 3.

Answer:

Complete the following table:

Question 1.

Answer:

Write short notes:

Question 1.
The Meerut Conspiracy Case:
Answer:

1. The young communist leaders built militant organisations of workers and peasants.
2. The growing influence of Communism on Indian youth became a matter of concern for the British and they felt it was a danger.
3. The communist leaders Shripad Amrut Dange, Muzaffar Ahmed, Keshav Neelkanth Joglekar, etc. were arrested.
4. They were falsely charged with planning of a conspiracy to overthrow the British rule.
5. The trial took place at Meerut. So it was called as ‘Meerut Conspiracy Case’.
6. They were given different punishments.

Question 2.
Work of Rakhmabai Janardan Save:
Answer:

1. Dr. Rakhmabai Janardhan Save was the first practicing woman doctor in India.
2. She delivered lectures on health related issues of women.
3. She opened a branch of Red Cross Society at Rajkot.

Explain the following statements with reasons:

Question 1.
Narayan Meghaji Lokhande is described as ‘Father of Indian Workers Movement’.
Answer:

1. Industrialisation of India had started during the second half of the 19th century.
2. Shashipad Banerjee and Narayan Meghaji Lokhande organised workers at local level and made efforts to solve their problems.
3. Narayan Meghaji Lokhande formed the mill workers union known as ‘Bombay Mill Hands Association’ in 1890.
4. Due to his efforts, the workers started getting weekly holiday on Sunday from 10 June, 1890.
5. This was the beginning of organised movement in India.

Thus, his contribution to the working-class movement was so valuable that he is described as ‘Father of Indian Workers Movement’.

Question 2.
The Congress Socialist Party was formed in 1934.
Answer:

1. Many young activists of the Indian National Congress believed that the society should be built on the principles of economic and social equality.
2. Due to this, there was spread of socialist ideas and thoughts.
3. They believed that to protect interests of the people it was necessary to overthrow the British rule.
4. So, they decided to set up a Socialist Party within the Congress fold while they were in Nashik jail. Accordingly, the Congress Socialist Party was formed in 1934.

Answer the following questions in brief:

Question 1.
Write about the work of Rajarshi Shahu Maharaj for abolition of caste distinction.
Answer:
The following work was done by Rajarshi Shahu Maharaj in his state of Kolhapur for abolition of caste distinction:

1. He made revolutionary declaration for reservation in state of Kolhapur.
2. There were three restrictions in the caste system: inter dining, inter marriage and change of occupation.
3. Shahu Maharaj ate food from the hands of Dalit people and overthrew the restriction on inter dining.
4. He passed the Act of inter caste marriage and gave it a legal acceptance in his state.
5. He abolished ‘Balutedari System’ on 22 February, 1918 and granted permission to practice any occupation by anyone.

Question 2.
Explain the objectives of Dr. Babasaheb Ambedkar in launching the Dalit movement.
Answer:
The objectives of Dr. Babasaheb Ambedkar in launching the Dalit movement 5 is as follows:

1. Dr. Babasaheb Ambedkar aimed at building a society on the principles of Liberty, Equality and Fraternity.
2. He was of the view that unless the caste system is completely uprooted, the x injustice to the Dalits and inequality would x not end.
3. According to him, social equality is the right of Dalits.
4. He intended to carry out the movement based on self-respect.

Question 3.
Write about the work done by Mahatma Gandhi for eradication of untouchability.
Answer:

1. Mahatma Gandhi took up the issue of eradication of untouchability in his hands and put it up on the platform of Indian National Congress.
2. When in Yerwada jail, he debated with rigid Hindu Pandits stating that the religious texts of the Hindus do not support untouchability.
3. He gave inspiration to Harijan Sevak Sangh.
4. Many took inspiration from him and dedicated themselves to the work for 8 eradication of untouchability.

Answer the following in detail:

Question 1.
Give a brief account of the peasant’s movement during the pre-independence movement.
Answer:

1. The economic policies of the British protected the landlords and the moneylenders and adversely affected the farmers. The peasants revolted against the injustice in different parts of India.
2. The peasants in Bengal formed union and revolted against the compulsion to cultivate indigo.
3. The peasants in Maharashtra revolted in 1875 against the atrocities of the landlords and moneylenders.
4. In 1918, ‘Kisan Sabha’ was formed by the farmers in Uttar Pradesh.
5. The Mopla peasants in Kerala rose in great revolt.
6. With the initiative of Prof N.G. Ranga Akhil Bharatiya Kisan Sabha’ was established.
7. It presented a declaration of peasants rights to the Indian National Congress.
8. Thousands of peasants attended the session of Indian National Congress which was held in rural part of Faizpur.
9. In 1938, due to heavy rains crops were destroyed in eastern Khandesh. Sane Guruji organised the farmers who were in a miserable state and took out procession.
10. The peasants participated in large numbers in the revolutionary period of 1942.

Question 2.
Write information about the workers’ movement in the pre-independence movement.
Answer:

1. The beginning of the 19th century witnessed the emergence of the working-class due to industrialisation. They made efforts to solve their problems.
2. Shashipad Banerjee and Narayan Meghaji Lokhande organised workers at local level and made efforts to solve their problems.
3. Narayan Meghaji Lokhande described as ‘Father of Indian Workers Movement’ formed ‘Bombay Mill Hands Association’ in 1890. This was the beginning of organised movement in India.
4. The workers on the tea plantations in Assam launched an agitation against their wretched conditions.
5. In 1899, the workers of the Great Indian Peninsular Railway (GIP) called for a strike for their demands.
6. During the anti-partition movement, workers carried out strikes from time to time in support of Swadeshi.
7. In 1920, ‘All India Trade Union Congress’ (AITUC) was established.
8. In 1928, the Mumbai Mill workers went on strike for six months.
9. Many such strikes were carried out: by the railway workers, jute mill workers, etc.

Question 3.
Write about the development in the Dalit movement.
Answer:

1. The Dalit movement was launched to remove the injustice done to Dalits due to Indian social structure.
2. Mahatma Phule and Narayan Guru brought about awakening among the people regarding social inequality.
3. Gopal Baba Walangkar condemned untouchability through his book ‘Vital Vidhwansan’.
4. Periyar Ramaswamy started a movement for the eradication of untouchability in Tamil Nadu.
5. Maharshi Vitthal Ramji Shinde founded the ‘Depressed Classes Mission’ for the progress of the Dalits.
6. Rajarshi Shahu Maharaj worked to remove restrictions on inter dining, intermarriage and change of occupation.
7. Mahatma Gandhi presented the issue of untouchability before the Indian National Congress.
8. Dr. Babasaheb Ambedkar dedicated his entire life for the Dalit movement and gave it broader perspective.

Question 4.
What work was done for development of workers and Dalits by Dr. Babasaheb Ambedkar?
Answer:
The following work was done by Dr. Babasaheb Ambedkar for the development of workers and Dalits:

1. He founded the ‘Bahishkrut Hitkarni Sabha’ to establish social equality.
2. He led the Chavdar Lake Satyagraha in Mahad to make the water reservoir accessible to Dalits.
3. He burnt ‘Manusmriti’ that advocated social inequality.
4. In 1930, he started Satyagraha for the entry of Dalits in the Kalaram temple at Nashik.
5. He started periodicals such as ‘Muknayak’, ‘Bahishkrut Bharat’, Janata’, ‘Samata’ etc. to voice the grievances of the Dalits.
6. He established ‘All India Scheduled Caste Federation’ to put forth issues of the Dalits in effective manner.
7. He established ‘Independent Labour Party’ to oppose the laws that went against the interest of the workers.
8. Through the Constitution of India he made a significant contribution to the creation of a social structure based on equality in Modern India.

Question 5.
Identify the given incident depicted in the picture and write information on it.
image
Answer:

1. This picture is of the Satyagraha carried out by Dr. Babasaheb Ambedkar and his followers at Chavdar Lake in Mahad.
2. Though the bill regarding opening of public water reservoirs to the Dalits was passed they were denied access.
3. He believed that social equality was the right of Dalits.
4. Dr. Babasaheb Ambedkar and his 8 followers went to Chavdar lake and started a Satyagraha to make the lake water accessible to Dalits.

Question 6.
Why do you feel the structure of the society should be based on equality?
Answer:

1. I believe that it is the right of every human being to have society based on equality.
2. Due to inequality, rights of some groups are denied. They do not get opportunities for their development.
3. They face injustice in several forms. They do not get self-respect.
4. Farmers, workers, women and Dalits suffer due to inequality. So, it is important to have structure of the society based on equality.

Balbharti Maharashtra State Board Class 8 History Solutions Chapter 5 Social and Religious Reforms Notes, Textbook Exercise Important Questions and Answers.

Maharashtra State Board Class 8 History Solutions Chapter 5 Social and Religious Reforms

Class 8 History Chapter 5 Social and Religious Reforms Textbook Questions and Answers

1. Rewrite the statements by choosing the appropriate options:
(Sir Sayyad Ahmad Khan, Maharshi Dhondo Karve, Abdul Latif, Swami Vivekananda, Maharshi Vitthal Ramji Shinde)

Question 1.
………….. established the Ramkrishna Mission.
Answer:
Swami Vivekananda

Question 2.
The Anglo-Mohammedan Oriental College was established by………….. .
Answer:
Sir Sayyad Ahmad Khan

Question 3.
The Depressed Classes Mission was founded by ……………. .
Answer:
Maharshi Vitthal Ramji Shinde

2. Complete the following table:

Question 1.

Answer:

3. Explain the following statements with reasons:

Question 1.
The social and religious reform movement began in India.
Answer:

1. With the spread of English education in India, there was spread of new ideas, new thoughts, new philosophy.
2. Indians got introduced to western thoughts and culture.
3. They wanted to create a society based on principles of Humanity, Equality and Fraternity.
4. They realised that the flaws like superstitions, casteism, old customs, class system and lack of critical outlook is responsible for the backwardness of India.
5. This association was responsible for social and religious reform in India.

Question 2.
Mahatma Phule conducted a strike of Barbers.
Answer:

1. There was a custom of Keshavapan, i.e. shaving head of widows in India.
2. In order to oppose this unjust custom, Mahatma Phule conducted a strike of Barbers.

4. Write short note:

Question 1.
Ramkrishna Mission :
Answer:

1. Swami Vivekananda, a close disciple of Ramkrishna Paramhansa, founded the Ramkrishna Mission in 1897.
2. The mission carried out social work like providing help to famine-stricken people, patients and gave medical help to the poor and worked for female education.
3. It taught people service to humanity is a true religion and worked towards spiritual progress of the people.

Question 2.
Reforms for women by Savitribai Phule:
Answer:

1. Savitribai Phule, wife of Mahatma Phule, advocated women’s education along with him.
2. She supported her husband in his efforts to start first school for girls at Bhide Wada in Pune.
3. She continued her work in the field of education though she faced severe criticism from the society.
4. She put great efforts in women reform movement which resulted in putting an end to many unjust practices.

Do you know?

Renaissance in other fields/areas :

Project:

Question 1.
Organise an essay competition on the topic ‘Education of women’.

Question 2.
Collect the paragraphs of social reformers.

Class 8 History Chapter 5 Social and Religious Reforms Additional Important Questions and Answers

Rewrite the statements by choosing the appropriate options:
(Sir Sayyad Ahmad Khan, Maharshi Dhondo Karve, Abdul Latif, Swami Vivekananda, Maharshi Vitthal Ramji Shinde)

Question 1.
Through the efforts of ……….. first women’s university was set up in the 20th century.
Answer:
Maharshi Dhondo Karve

Question 2.
………….. established The Mohammedan Literary Society in Bengal.
Answer:
Abdul Latif.

Name the following :

Question 1.
He founded Hindu College at Kolkata.
Answer:
Raja Rammohan Roy

Question 2.
First president of Prarthana Samaj.
Answer:
Dr. Atmaram Pandurang Tarkhadkar

Question 3.
‘Go Back to the Vedas’ was the slogan of this Institution.
Answer:
Arya Samaj

Question 4.
He represented Hinduism at the Parliament of Religions at Chicago in 1893.
Answer:
Swami Vivekananda.

Identify the wrong pair:

Answer:
Wrong pair: Dr. Keshav Baliram
Hedgewar – Founded Hindu Mahasabha
Corrected pair: Dr. Keshav Baliram
Hedgewar – founded Rashtriya
Swayam- Sevak Sangh.

Rewrite the statements by choosing the appropriate options:

Question 1.
Raja Rammohan Roy helped Governor General ……… to pass the Sati Prohibition Act.
(a) Lord Wellesley
(b) Lord Bentinck
(c) Robert Clive
(d) Lord Cornwallis
Answer:
Lord Bentinck

Question 2.
Gopal Ganesh Agarkar gave his staunch opinion about child marriage, law of consent in his newspaper ………… .
(a) Maratha
(b) Darpan
(c) Sudharak
(d) Dnyanoday
Answer:
Sudharak

Question 3.
……….. started the Nursing Course for Women through Seva Sadan Institute.
(a) Tarabai Shinde
(b) Ramabai Ranade
(c) Savitribai Phule
(d) Pandita Ramabai
Answer:
Ramabai Ranade

Question 4.
………… continued tradition of reformation in Sikh religion.
(a) Singh Sabha
(b) Akali movement
(c) Arya Samaj
(d) Prarthana Samaj
Answer:
Akali movement

Question 5.
Lokhitwadi advocated gender equality through his writings in ………… .
(a) Sudharak
(b) Kesari
(c) Shatpatre
(d) Darpan
Answer:
(c) Shatpatre

Do as Directed:

Complete the concept map:
Question 1.

Answer:

Question 2.

Answer:

Question 3.

Answer:

2. Complete the timeline:

Answer:

Answer the following in one sentence each :

Question 1.
What message was given by Swami Vivekanand to the Indian youth?
Answer:
‘Arise, Awake and stop not till the goal is achieved’ was the message given by Swami Vivekanand to the Indian youth.

Question 2.
Write about the work of Singh Sabha.
Answer:
The Singh Sabha worked to achieve reforms, to spread education among the Sikh community and bring in modernisation among them

Question 3.
What were the principles of Prarthana Samaj?
Answer:
The opposition to idol worship, monotheism and opposition to rituals were the principles of Prarthana Samaj.

Question 4.
Which social reformers worked for the cause of widow remarriage?
Answer:
Pandit Ishwarchandra Vidyasagar, Vishnushastri Pandit and Vireshlingam Pantalu worked for the cause of widow remarriage.

Question 5.
Who started ‘Anath Balikashram’?
Answer:
Maharshi Dhondo Keshav Karve started Anath Balikashram, an orphanage for girls, to give education to all women so that they become independent.

Question 6.
Who received the Nobel Prize and in which field?
Answer:
Rabindranath Tagore received Nobel in the field of literature and C. V. Raman for Science.

Question 7.
What was The Mohammedan Anglo Oriental College later known as?
Answer:
The Mohammedan Anglo Oriental College was later known as the Aligarh Muslim University.

Write short note:

Question 1.
Prarthana Samaj :
Answer:
(1) Paramhansa Sabha was dissolved and some of its members formed Prarthana Samaj.
(2) Dr. Atmaram Pandurang was its first President.
(3) They opposed idol worship, monotheism and advocated prayers and devotional songs instead of rituals in place of worship of God.
(4) The important contribution of Prarthana Samaj in reforming the society was that it started orphanages, women’s education institutes, night schools for workers and society for Dalits.
(5) The prestige of Prarthana Samaj rose immensely due to the enrollment of young graduates from Mumbai University.
(6) Justice Ranade, Dr. R. G. Bhandarkar carried the work of Prarthana Samaj forward.

Question 2.
Sir Sayyad Ahmed Khan :
Answer:

1.  Sir Sayyad Ahmad Khan worked for the cause of Muslims.
2. He believed that the Muslims would not make progress without acquiring western education and science.
3. He founded ‘The Mohammedan Anglo Oriental College’ which later became Aligarh Muslim University.

Answer the following in 25 to 30 words:

Question 1.
Write about the contribution of Maharshi Vitthal Ramji Shinde.
Answer:

1. Maharshi Vitthal Ramji Shinde was member of Prarthana Samaj, contributed in reforming society.
2. He started the ‘Depressed Class Mission’.
3. He tried to solve problems in society through this mission.
4. He organised conference against the practice of Devdasi in Mumbai.

Question 2.
Write about the efforts taken to unite Hindu Society.
Answer:

1. Hindu Mahasabha was formed in 1915 to achieve respectful position of Hindu community and protect it.
2. Pandit Madan Mohan Malviya founded the ‘Banaras Hindu University’.
3. Dr. Keshav Baliram Hedgewar established Rashtriya Swayamsevak Sangh in 1925 at Nagpur to set up a disciplinary and virtuous organisation of Hindu youth.
4. Patit Pawan Temple built by V. D. Savarkar at Ratnagiri was open to all castes of Hindu religion. He also organized common dining programmes.

Question 3.
Give a brief account of the work of women social reformers for the emancipation of women.
Answer:
The women reformers contributed in the following way to improve the condition of women :

1. Savitribai Phule faced severe criticism of society but continued her work in the field of education.
2. Tarabai Shinde wrote the book ‘Stri Purush Tulana’ in which she fiercely put her views about the rights of women.
3. Pandita Ramabai founded the Sharada Sadan and took care of disabled women and children.
4. Ramabai Ranade founded the Seva Sadan Institute. She started the Nursing course for women as well as demanded the right to vote for them.

Question 4.
State the outcome of women reform movement.
Answer:

1. The women’s reforms movement resulted in putting an end to many unjust practices in the society.
2. They voiced their problems and made efforts to find solution to them.
3. The women got opportunities to prove their capabilities in different fields.
4. Women started expressing their ideas, thoughts through writing.
5. Their performance flourished in every sphere of life due to education.

Question 5.
What changes came about in the field of Science, Art and Literature during Indian Renaissance?
Answer:
The following changes were seen in the field of Science, Art and Literature during Indian Renaissance :
(A) Science :

1. C. V. Raman received the Nobel Prize in Science.
2. Many books were written on science which emphasized scientific outlook.
3. People realised the importance of experimentation and scientific outlook for progress of the country.

(B) Art :

1. Music became more popular and people-oriented.
2. A new school of painting combining traditional Indian style of painting with the western techniques emerged.

(C) Literature :

1. Rabindranath Tagore received the Nobel Prize in literature.
2. Stories and novels gave inspiration in gaining independence and expressed thoughts on social reforms.
3. Women took to writing.
4. New magazines and newspapers became sources of inspiration and political awakening.

Write short note :

Question 1.
The condition of women was miserable in the beginning of nineteenth century.
Answer:
The condition of women during the British period was very miserable in India, because :

1. They had no right to education.
2. There was no equality between men and women.
3. Women were victims of child marriage, dowry system, sati, Keshavapan, opposition to widow remarriage.

Answer the following in detail :

Question 1.
Write briefly about Indian Renaissance.
Answer:
1. The modern educated Indians realised that the unhealthy social conditions and customs like casteism, superstitions, old customs, class system and lack of critical outlook had arrested the progress of India.
2. Rise in the spread of new ideas, new thoughts, new philosophy marked the beginning of modern age.
3. It was necessary to eradicate the flaws and undesirable tendencies in order to create a new society based on principles of Humanity, Equality and Fraternity.
4. They started finding new ways for development of society and country. Educated thinkers started social awareness through writings.
5. This intellectual awakening in the contemporary society in India is called the Indian Renaissance.

Question 2.
Give a brief account of the work of social reformers for the betterment of women.
Answer:

1. Raja Rammohan Roy launched agitations against practice of Sati.
2. It led to the enactment of the Sati Prohibition Act in 1829.
3. He advocated widow remarriage and female education and opposed Purdah system.
4. Gopal Hari Deshmukh (Lokhitwadi) criticized the unjust social customs related to women and advocated equality of men and women through his writings in ‘Shatapatre’.
5. Mahatma Phule gave importance to 2 girl’s education. He started first school for i girls at Bhide Wada in Pune.
6. Through his writings Babasaheb Ambedkar exposed injustice inflicted on women.
7. Mahatma Gandhi advocated education for women.
8. Ishwar Chandra Vidyasagar, Vishnushastri Pandit and Vireshlingam Pantalu strove for the recognition of the right to remarriage for the widows.
9. Gopal Ganesh Agarkar gave his staunch opinion about child marriage and j law of consent in his newspaper ‘Sudharak’.
10. Maharshi Vitthal Ramji Shinde organised a conference to oppose practice of Devdasi.
11. Maharshi Dhondo Keshav Karve founded the Anath Balikashram for orphan girls and later the first Women’s University.

Question 3.
What would have happened if social reformers had not taken initiative for women education?
Answer:
We have seen many social reformers in the last 100-150 years. They not only insisted on women education but also took efforts to make it reality.
If they had not taken efforts towards women education then:

1. Women would have still remained illiterate and would have easily fallen prey to superstitions.
2. They would have to carry burden of age old customs and traditions.
3. Illiterate women could not contribute to the development of family, society and nation.
4. Today they work hand in hand with their male counterparts because they are educated.

Question 4.
What changes have been made in the life of women due to education?
Answer:
Education has brought lot of changes in the life of women.

1. Women started taking jobs, doing business which made them financially independent.
2. They are working and competing along with men in every field.
3. Educated women freed themselves from the clutches of superstitions.
4. Educated women have become strong enough to face the injustice of society.
5. The principle of equality is put into practice because of their education.
6. As woman got educated she contributed for development of her family and country.

Question 5.
Do you still feel there is need to make efforts for women’s education? If yes, then what efforts need to be made?
Answer:

1. I feel we still need to make efforts on girls’ education because among illiterates and less educated the number of women is more.
2. The number of illiterate girls in rural and tribal areas is more.
3. It is important to explain importance of girls’ education. Reforms are still required.
4. To make people understand the benefit of girls’ education, documentaries and advertisements should be made.
5. We need to take help of modern technology to achieve it.