## Samacheer Kalvi 11th Chemistry Guide Chapter 1 Basic Concepts of Chemistry and Chemical Calculations

Tamilnadu State Board New Syllabus Samacheer Kalvi 11th Chemistry Guide Pdf Chapter 1 Basic Concepts of Chemistry and Chemical Calculations Text Book Back Questions and Answers, Notes.

## Tamilnadu Samacheer Kalvi 11th Chemistry Solutions Chapter 1 Basic Concepts of Chemistry and Chemical Calculations

### 11th Chemistry Guide Basic Concepts of Chemistry and Chemical Calculations Text Book Back Questions and Answers

Textual Questions:

Question 1.
40 ml of methane is completely burnt using 80 ml of oxygen at room temperature. The volume of gas left after cooling to room temperature
(a) 40 ml CO2
(b) 40 ml CO2 gas and 80 ml H2o gas
(c) 60 ml CO2 gas and 60 ml H2o gas
(d) 120 ml CO2 gas
(a) 40 ml CO2
Solution:
CH4(g) + 2O2 → CO2(g) + 2H2O (1)

 Content CH4 O2 CO2 Stoichiometric coefficient 1 2 1 Volume of reactants allowed to react 40 mL 80 mL – Volume of reactant reacted and product formed 40 mL 80 mL 40 mL Volume of gas after cooling to the room temperature – – –

Since the product was cooled to room temperature, water exists mostly as liquid. Hence, option (a) is correct.

Question 2.
An element X has the following isotopic composition 200X = 90%, 199X = 8% and 202X = 2%. The weighted average atomic mass of the element X is closest to
(a) 201 u
(b) 202 u
(c) 199 u
(d) 200 u
(d) 200 u
Solution:
X = $$\frac{(200 \times 90)+(199 \times 8)+(202 \times 2)}{100}$$ = 199.96 = 200 u

Question 3.
Assertion:
Two mole of glucose contains 12.044 × 1023 molecules of glucose
Reason:
Total number of entities present in one mole of any substance is equal to 6.02 × 1022
(a) both assertion and reason are true and the reason is the correct explanation of assertion
(b) both assertion and reason are true but reason is not the correct explanation of assertion
(c) assertion is true but reason is false
(d) both assertion and reason are false
(c) assertion is true but reason is false
Solution:
Correct reason:
Total number of entities present in one mole of any substance is equal to 6.022 × 1023.

Question 4.
Carbon forms two oxides, namely carbon monoxide and carbon dioxide. The equivalent mass of which element remains constant?
(a) Carbon
(b) Oxygen
(c) both carbon and oxygen
(d) neither carbon nor oxygen
(b) Oxygen
Solution:
Reaction 1:
2C + O2 → 2CO
2 × 12g carbon combines with 32g of oxygen. Hence, Equivalent mass of carbon
$$\frac{2 \times 12}{32}$$ × 8 = 6
Reaction 2:
C + O2 → CO2
12 g carbon combines with 32 g of oxygen. Hence, Equivalent mass of carbon
= $$\frac{12}{32}$$ × 8 = 6

Question 5.
The equivalent mass of a trivalent metal element is 9 g eq-1 the molar mass of its anhydrous oxide is
(a) 102 g
(b) 27 g
(c) 270 g
(d) 78 g
(a) 102 g
Solution:
Let the trivalent metal be M3
Equivalent mass = mass of the metal / 3 eq
9 g eq-1 = mass of the metal / 3 eq
Mass of the metal = 27 g
Oxide formed M2O3 ;
Mass of the oxide = (2 × 27) + (3 × 16) = 102 g

Question 6.
The number of water molecules in a drop of water weighing 0.018 g is
(a) 6.022 × 1026
(b) 6.022 × 1023
(c) 6.022 × 1020
(d) 9.9 × 1022
(c) 6.022 × 1020
Solution:
Weight of the water drop 0.018 g
No. of moles of water in the drop = Mass of water / molar mass = 0.018/18 = 10-3 mole
No of water molecules present in 1 mole of water = 6.022 × 1023
No. water molecules in one drop of water(10-3 mole)
= 6.022 × 1023 × 10-3
= 6.022 × 1020

Question 7.
1 g of an impure sample of magnesium carbonate (containing no thermally decomposable impurities) on complete thermal decomposition gave 0.44 g of carbon dioxide gas. The percentage of impurity in the sample is
(a) 0 %
(b) 4.4 %
(c) 16 %
(d) 8.4 %
(c) 16 %
Solution:
MgCO3 → MgO + CO2
MgCO3:
(1 × 24) + (1 × 12) + (3 × 16) = 84 g
CO2: (1 × 12) + (2 × 16) = 44g
100 % pure 84 g MgCO3 on heating gives 44 g CO2
Given that 1 g of MgCO3 on heating gives 44 g of CO2
Therefore, 84 g MgCO3 sample on heating gives 36.96 g CO2
Percentage of purity of the sample = $$\frac{100 \%}{44 \mathrm{~g} \mathrm{CO}_{2}}$$ × 36.96 g of CO2 = 84 %
Percentage of impurity = 16 %

Question Question 8.
When 6.3 g of sodium bicarbonate is added to 30 g of acetic acid solution, the residual solution is found to weigh 33 g. The number of moles of carbon dioxide released in the reaction is
(a) 3
(b) 0.75
(c) 0.075
(d) 0.3
(c) 0.075
solution:
NaHCO3 + CH3COOH → CH3OONa + H2O + CO2
6.3 g + 30 g → 33 g + x
The amount of CO2 released, x = 3.3 g
No. of moles of CO2 released = 3.3/44 = 0.075 mol.

Question 9.
When 22.4 litres of H2 (g) is mixed with 11.2 litres of Cl2 (g), each at 273 K at 1 atm the moles of HCl (g), formed is equal to
(a) 2 moles of HCl (g)
(b) 0.5 moles of HCl (g)
(c) 1.5 moles of HCl (g)
(d) 1 moles of HCl (g)
(d) 1 moles of HCl (g)
Solution:
H2(g) + Cl2(g) → 2HCl(g)

 Content CH4 02 CO2 Stoichiometric coefficient 1 1 2 No. of moles of reactants allowed to react at 273 K and 1 atm pressure 22.4 L (1 mol) 11.2 L (0.5 mol) _ No. of moles of a reactant reacted and product formed 0.5 0.5 _

Amount of HCl formed = 1 mol

Question 10.
Hot concentrated sulphuric acid is a moderately strong oxidising agent. Which of the following reactions does not show oxidising behaviour?
(a) Cu + 2H2 → CuSO4 + SO2 +2 H2O
(b) C + 2 H2SO4 → CO2 + 2 SO2 +2 H2O
(c) BaCl2 + H2SO4 → BaSO4 + 2HCl
(d) none of the above
(c) BaCl2 + H2SO4 → BaSO4 + 2HCl
Solution:

Question 11.
Choose the disproportionation reaction among the following redox reactions.
(a) 3Mg(s) + N2(g) → Mg3N2(s)
(b) P4(s) + 3NaOH + 3H2O → PH3(g) + 3NaH2PO2(aq)
(c) Cl2(g) + 2KI(aq) → 2KCl(aq) + I2(s)
(d) Cr2O3(s) + 2Al(s) → Al2O3(s) + 2Cr(s)
b) P4(s) + 3NaOH + 3H2O → PH3(g) + 3NaH2PO2(aq)
Solution:

Question 12.
The equivalent mass of potassium permanganate in an alkaline medium is
MnO4 + 2H2O + 3e → MnO2 + 4OH
(a) 31.6
(b) 52.7
(c) 79
(d) None of these
(b) 52.7
Solution:
The reduction reaction of the oxidising agent (Mn04) involves the gain of 3 electrons.
Hence the equivalent mass = (Molar mass of KMnO4)/3 = 158.1/3 = 52.7

Question 13.
Which one of the following represents 180g of water?
(a) 5 Moles of water
(b) 90 moles of water
(c) $$\frac{6.022 \times 10^{23}}{180}$$

(d) $$\frac{6.022 \times 10^{23}}{1.7}$$
(d) $$\frac{6.022 \times 10^{23}}{1.7}$$
Solution:
No. of moles of water present in 180 g = Mass of water / Molar mass of water = 180 g/18 gmol-1 = 10 moles
One mole of water contains = 6.022 × 1023 water molecules
10 mole of water contains = 6.022 × 1023 × 10 × 6.022 × 1024 water molecules

Question 14.
7.5 g of a gas occupies a volume of 5.6 litres at 0° C and 1 atm pressure. The gas is
(a) NO
(b ) N2O
(c) CO
(d) CO2
(a) NO
Solution:
7.5 g of gas occupies a volume of 5.6 liters at 273 K and 1 atm pressure Therefore, the mass of gas that occupies a volume of 22.4 liters
= $$\frac{7.5 g}{5.61}$$ × 22.41 = 30 g
Molar mass of NO (14 + 16) = 30 g

Question 15.
Total number of electrons present in 1.7 g of ammonia is
(a) 6.022 × 1023
(b) $$\frac{6.022 \times 10^{22}}{1.7}$$
(c) $$\frac{6.022 \times 10^{24}}{1.7}$$
(d) $$\frac{6.022 \times 10^{23}}{1.7}$$
(a) 6.022 × 1023
Solution:
No. of electrons present in one ammonia (NH3) molecule (7 + 3) = 10
No. of moles of ammonia = $$\frac{\text { Mass }}{\text { Molar mass }}$$
= $$\frac{1.7 \mathrm{~g}}{17 \mathrm{~mol}^{-1}}$$ = 0.1 mol
= 0.1 × 6.022 × 1023 = 6.022 × 1022
= No. of electrons present in 0.1 mol of ammonia

Question 16.
The correct increasing order of the oxidation state of sulphur in the anions
SO42-, SO32-, S2O42-, S2O62- is

(a) SO32- < SO42- < S2O42- < S2O62-

(b) SO42- < S2O42- < S2O62- < SO32-

(c) S2O42- < SO32- < S2O62- < SO42-

(d) S2O62- < S2O42- < SO42- < SO32-
(c) S2O42- < SO32- < S2O62- < SO42-
Solution:

Question 17.
The equivalent mass of ferrous oxalate is
(a) $$\frac{\text { molar mass of ferrous oxalate }}{1}$$

(b) $$\frac{\text { molar mass of ferrous oxalate }}{2}$$

(c) $$\frac{\text { molar mass of ferrous oxalate }}{3}$$
(d) none of these
(c) $$\frac{\text { molar mass of ferrous oxalate }}{3}$$
Solution:

Question 18.
If Avogadro number were changed from 6.022 × 1023 to 6.022 × 1020, this would change
(a) the ratio of chemical species to each other in a balanced equation
(b) the ratio of elements to each other in a compound
(c) the definition of mass in units of grams
(d) the mass of one mole of carbon
(d) the mass of one mole of carbon

Question 19.
Two 22.4 liter containers A and B contains 8 g of O2 and 8 g of SO2 respectively at 273 K and 1 atm pressure, then
(a) Number of molecules in A and B are the same
(b) Number of molecules in B is more than that in A.
(c) The ratio between the number of molecules in A to number of molecules in B is 2 : 1
(d) Number of molecules in B is three times greater than the number of molecules in A.
(c) The ratio between the number of molecules in A to number of molecules in B is 2 : 1
Solution:
No. of moles of oxygen = 8 g/32 g = 0.25 moles of oxygen
No. of moles of sulphur dioxide = 8 g/64 g
= 0.125 moles of sulphur dioxide
Ratio between the no. of molecules = 0.25 : 0.125 = 2 : 1

Question 20.
What is the mass of precipitate formed when 50 ml of 8.5 % solution of AgNO3 is mixed with 100 ml of 1.865 % potassium chloride solution?
(a) 3.59 g
(b) 7 g
(c) 14 g
(d) 28 g
(a) 3.59 g
Solution:
AgNO3 + KCl → KNO3 + AgCl
50 mL of 8.5 % solution contains 4.25 g of AgNO3
No. of moles of AgNO3 present in 50 mL of 8.5 % AgNO3 solution
= Mass / Molar mass = 4.25 / 170 = 0.025 moles
Similarly, No of moles of KCl present in 100 mL of 1.865 % KCl solution = 1.865 / 74.5 = 0.025 moles
So total amount of AgCl formed is 0.025 moles (based on the stoichiometry)
Amount of AgCl present in 0.025 moles of AgCl
= No. of moles × molar mass = 0.025 × 143.5 = 3.59 g

Question 21.
The mass of a gas that occupies a volume of 612.5 ml at room temperature and pressure (25°C and 1 atm pressure) is 1.1 g. The molar mass of the gas is
(a) 66.25 g mol-1
(b) 44 g mol-1
(c) 24.5 g mol-1
(d) 662.5 g mol-1
(b) 44 g mol-1
Solution:
No. of moles of a gas that occupies a volume of 612.5 mL at room temperature and pressure (25° C and 1 atm pressure)
= 612.5 × 10-3 L/24.5 L mol-1
= 0.025 moles
We know that,
Molar mass = Mass / no. of moles
= 1.1 g / 0.025 mol
= 44 g mol-1

Question 22.
Which of the following contain the same number of carbon atoms as in 6 g of carbon -12.
(a) 7.5 g ethane
(b) 8 g methane
(c) both (a) and (b)
(d) none of these
(c) both (a) and (b)
Solution:
No. of moles of carbon present in 6 g of C – 12 = Mass/Molar mass
= 6/12 = 0.5 moles
= 0.5 × 6.022 × 1023 carbon atoms.
No. of moles in 8 g of methane
= 8/16 = 0.5 moles
= 0.5 × 6.022 × 1023 carbon atoms.
No. of moles in 7.5 g of ethane = 7.5 / 16 = 0.25 moles
= 2 × 0.25 × 6.022 × 1023 carbon atoms.

Question 23.
Which of the following compound(s) has/have a percentage of carbon same as that in ethylene (C2H4)
(a) Propene
(b) ethyne
(c) benzene
(d) ethane
(a) Propene
Solution:
Percentage of carbon in ethylene (C2H4) = $$\frac{\text { mass of carbon }}{\times 100 \text { Molar mass }}$$
= $$\frac{24}{28}$$ × 100 = 85.71 %
Percentage of carbon in propene (C3H6) = $$\frac{24}{28}$$ × 100 = 85.71 %

Question 24.
Which of the following is/are true with respect to carbon -12.
(a) relative atomic mass is 12 u
(b) oxidation number of carbon is +4 in all its compounds.
(c) 1 mole of carbon-12 contains 6.022 × 1022 carbon atoms.
(d) all of these
(a) relative atomic mass is 12 u

Question 25.
Which one of the following is used as a standard for atomic mass.
(a) 6C12
(b) 7C12
(c) 6C13
(d) 6C14
(a) 6C12

II. Write brief answer to the following questions:

Question 26.
Define relative atomic mass.
Relative atomic mass is defined as the ratio of the average atomic mass factor to the unified atomic mass unit.
Relative atomic mass (Ar) = $$\frac{\text { Average mass of the atom }}{\text { Unified atomic mass }}$$

Question 27.
What do you understand by the term mole?
The mole is defined as the amount of a substance which contains 6.023 x 1023 particles such as atoms, molecules, or ions. It is represented by the symbol.

Question 28.
Define equivalent mass.
Gram equivalent mass of an element, compound or ion is the mass that combines or displaces 1.008 g hydrogen or 8 g oxygen or 35.5 g chlorine. Equivalent mass has no unit but gram equivalent mass has the unit g eq-1.
Gram equivalent mass = $$\frac{\text { Molar mass }\left(\mathrm{g} \mathrm{mol}^{-1}\right)}{\text {Equivalence factor }\left(\mathrm{eq} \mathrm{mol}^{-1}\right)}$$

Question 29.
Distinguish between oxidation and reduction.

 Oxidation Reduction 1. Reactions involving the addition of oxygen Reactions involving removal of hydrogen 2. Reactions involving loss of an electron Reactions involving gain of electron 3. Reaction in which oxidation number of the element increases. Reaction in which oxidation number of the element decreases.

Question 30.
What do you understand by the term oxidation number.
Oxidation:
According to the classical concept, oxidation is a process of addition of oxygen or removal of hydrogen.
Removal of hydrogen
2H2S + O2 → H2O + 2S
C + O2 → CO2
According to the electronic concept, loss of electrons is called oxidation reaction.
Ca → Ca2+ + 2e
During oxidation, oxidation number increases.
Dining oxidation, reducing agent gets oxidised.

Reduction:
Reduction is a process of removal of oxygen or addition of hydrogen.
Ca + H2 → CaH2
Removal of oxygen
Zn O + C → Zn + CO
According to the electronic concept, gain of electrons is called a reduction reaction.
Zn2+ + 2e → Zn
During reduction, oxidation number decreases.
During reduction, oxidising agent gets reduced.

Question 31.
Calculate the molar mass of the following compounds.
(i) urea [CO(NH2)2]:
Molar mass of urea = (4 × Atomic mass of hydrogen) + ( 1 × Atomic mass of carbon) + ( 2 × Atomic mass of nitrogen) + ( 1 × Atomic mass of oxygen)
= (4 × 1.008) +(1 × 12) + (2 × 14)+ ( 1 × 16)
= 4.032 + 12 + 28 + 16 = 60.032 g mol-1

(ii) acetone[CH3COCH3]
Molar mass of Acetone = (6 × Atomic mass of hydrogen) + ( 3 × Atomic mass of carbon) + (1 × Atomic mass of oxygen) = (6 × 1.008) + (3 × 12) + ( 1 × 16)
= 6.048 + 36 + 16 = 52.024 g mol-1.

(iii) boric acid [H3BO3]:
Molar mass of Boric acid = (3 × Atomic mass of hydrogen) + ( 1 × Atomic mass of boron) + ( 3 × Atomic mass of oxygen)
= (3 × 1.008) + (3 × 11) + ( 1 × 16)
= 3.024 + 33 + 16 = 52.024 g mol-1.

(iv) sulphuric acid [H2SO4] = (2 × Atomic mass of hydrogen) + ( 1 × Atomic mass of sulphur) + ( 4 × Atomic mass of oxygen)
= (2 × 1.008) +(1 × 32) + (4 × 16)
= 2.016 + 32 +64 = 98.016 g mol-1.

Question 32.
The density of carbon dioxide is equal to 1.965 kgm-3 at 273 K and 1 atm pressure. Calculate the molar mass of CO2.
Given:
The density of C02 at 273 K and 1 atm pressure = 1.965 kgm-3
Molar mass of CO2 =?
At 273 K and 1 atm pressure, 1 mole of CO2 occupies a volume of 22.4 L
Mass of 1 mole of CO2 = $$\frac{1.965 \mathrm{Kg}}{1 \mathrm{~m}^{3}}$$ × 22.4 L
= $$\frac{1.965 \times 10^{3} \mathrm{~g} \times 22.4 \times 10^{-3} \mathrm{~m}^{3}}{1 \mathrm{~m}^{3}}$$
= 44.01 g
Molar mass of CO2 = 44 gmol-1

Question 33.
Which contains the greatest number of moles of oxygen atoms.
1 mol of ethanol
1 mol of formic acid
1 mol of H2O

 Compound Given no. of moles No. of oxygen atoms Ethanol – C2H5OH 1 1 × 6.022 × 1023 Formic acid -HCOOH 1 2 × 6.022 × 1023 Water – H2O 1 1 × 6.022 × 1023

Question 34.
Calculate the average atomic mass of naturally occurring magnesium using the following data:

 Isotope Isotopic atomic mass Abundance (%) Mg24 23.99 78.99 Mg26 24.99 10.00 Mg25 25.98 11.01

Average atomic mass
= $$\frac{(78.9923 .99)(1024.99)(11.0125 .98)}{100}$$
= $$\frac{2430.9}{100}$$
= 24.31 u

Question 35.
In a reaction x + y + xyz. identify the Limiting reagent if any, in the following reaction mixtures.
(a) 200 atoms of x + 200 atoms of y + 50 molecules of z2.
(b) 1 mol of x + 1 mol ofy + 3 mol of z2.
(c) 50 atoms of x + 25 atoms of y + 50 molecules of z2.
(d) 2.5 mol ofx + 5 mol ofy + 5 mol of z2.
Reaction:
x + y + z2 → xyz2

(a) 200 atoms of x + 200 atoms of y + 50 molecules of z2 According to the reaction, 1 atom of x reacts with one atom of y and one molecule of z to give product. In the case (a) 200 atoms of x, 200 atoms of y react with 50 molecules of z2 (4 part) i.e. 50 molecules of z2 react with 50 atoms of x and 50 atoms of y. Hence z is the limiting reagent.

(b) 1 mol of x + 1 mol of y + 3 mol of z2
According to the equation 1 mole of z2 only react with one mole of x and one mole of y. If 3 moles of z2 are there, z is limiting reagent.

(c) 50 atoms of x + 25 atoms of y + 50 molecules of z2
25 atoms of y react with 25 atoms of x and 25 molecules of z2. So y is the limiting reagent.

(d) 2.5 mol of x + 5 mol of y + 5 mol of z2
2.5 mol of x react with 2.5 mole of y and 2.5 mole of z2. So x is the limiting reagent.

Question 36.
Mass of one atom of an element is 6.645 × 1023 g How many moles of element are there in 0.320 kg.

there in 0.320 kg
Given:
mass of 1 atom = 6.645 × 10-23 g
∴ mass of 1 mole of atom = 6.645 × 10-2323 g × 6.022 × 1023 = 40 g
∴ Number of moles of element in 0.320 kg = $$\frac{1 \mathrm{~mol}}{40 \mathrm{~g}}$$ × 0.320 kg
= $$\frac{1 \mathrm{~mol} \times 320 \mathrm{~g}}{40 \mathrm{~g}}$$ = 8 mol

Question 37.
What is the difference between molecular mass and molar mass? Calculate the molecular mass and molar mass for carbon monoxide.
Molecular mass:

• Relative molecular mass is defined as the ratio of the mass of the molecule to the unified atomic mass unit.
•  It can be calculated by adding the relative atomic masses of its constituent atoms.
• For carbon monoxide (CO) Molecular mass = Atomic mass of carbon + Atomic mass of oxygen 12 + 16 = 28 u.

Molar mass:

• It is defined as the mass of one mole of a substance.
• The molar mass of a compound is equal to the sum of the relative atomic masses of its constituent expressed in g mol-1.
• For carbon monoxide (CO) 12 + 16 = 28 g mol-1 Both molecular mass and molar mass are numerically the same but the units are different.

Question 38.
What is the empirical formula of the following?
(i) Fructose (C6H12O6) found in honey
(ii) Caffeine (C8H10N4O2 )a substance found in tea and coffee.

 Compound Molecular formula Empirical formula Fructose C6H12O6 CH2O Caffeine C8H10N4O2 C4H5N2O

Question 39.
The reaction between aluminium and ferric oxide can generate temperatures up to 3273 K and is used in welding metals. (Atomic mass of AC = 27 u Atomic mass of O = 16 u)
2Al + Fe2O3 → Al2O3 + 2Fe; If, in this process, 324 g of aluminium is allowed to react with 1.12 kg of ferric oxide
(i) Calculate the mass of Al2O3 formed.
(ii) How much of the excess reagent is left at the end of the reaction?
Given:
2Al + Fe2O3 → Al2O3 + 2Fe

Molar mass of Al2O3 formed = 6mol × 102 g mol-1 = 612 g
[Al2O3 = (2 × 27) + (3 × 16) = 54 + 48 = 102]
Excess reagent = Fe2O3.
Amount of excess reagent left at the end of the reaction = 1 mol × 160 g mol-1 = 160 g
[Fe2O3 = (2 × 56) + (3 × 16) = 112 + 48 = 160 g] = 160 g

Question 40.
How many moles of ethane is requircd to produce 44 g of CO2 (g) after combustion. Balanced equation for the combustion of ethane.
C2H6 + $$\frac{7}{2}$$O2 → 2CO2 + 3H2O
⇒ 2C2H6 + 7O2 → 4CO2 + 6H2O
∴ To produce 4 moles of CO2, 2 moles of ethane is required
To produce 1 mole (44g) of CO2 required number of moles of ethane
= $$\frac{1}{2}$$ mole of ethane
= 0.5 mole of ethane

Question 41.
Hydrogen peroxide is an oxidising agent. It oxidises ferrous ion to ferric ion and reduced itself to water. Write a balanced equation.

Question 42.
Calculate the empirical and molecular formula of a compound containing 76.6% carbon, 6.38 % hydrogen and rest oxygen its vapour density is 47.

Empirical formula = C6H6O
η = Molar mass / Calculated empirical formula mass = $$\frac{2 \times \text { vapour density }}{94}$$
= $$\frac{2 \times 47}{94}$$ = 1
∴ Molecular formula(C6H6O) × 1 = C6H6O

Question 43.
A Compound on analysis gave Na = 14.31% S = 9.97% H= 6.22% and 0= 69.5% calculate the molecular formula of the compound if all the hydrogen in the compound is present in combination with oxygen as water of crystallization, (molecular mass of the compound is 322).

∴ Empirical formula = Na2SH20O14
η = Molar mass / Calculated empirical formula mass
= $$\frac{322}{322}$$ = 1
[Na2SH20O14 = (2 × 23) + (1 × 32) + (20 × 1) + (14 × 16)
= 46 + 32 + 20 + 224 = 322]
Molecular formula = Na2SH20O14
Since all the hydrogen in the compound present as water
∴ Molecular formula is Na2SH20O14

Question 44.
Balance the following equations by oxidation number method
(i) K2Cr2O7 + KI + H2SO4 → K2SO4 + Cr2(SO4)3 + I2 + H2O

K2Cr2O7 + 6KI + H2SO4 → K2SO4 + Cr2(SO4)3 + I2 + H2O
K2Cr2O7 + 6KI + H2SO4 → K2SO4 + Cr2(SO4)3 + 3I2 + H2O
K2Cr2O7 + 6KI + 7H2SO4 → 4K2SO4 + Cr2(SO4) + I2 + 7H2O

(ii) KMnO4 + Na2SO3 → MnO2 + Na2SO4 + KOH

⇒ 2KMnO4 + 3Na2SO3 → MnO2 + Na2SO4 + KOH
⇒ 2KMnO4 + 3Na2SO3 → 2MnO2 + 3Na2SO4 + KOH
⇒ 2KMnO4 + 3Na2SO3 → MnO2 + Na2SO4 + 2KOH

(iii) Cu + HNO3 → Cu(NO3)2 + NO2 + H2O

Cu + 2HNO3 → Cu(NO3)2 + NO2 + H2O
Cu + 2HNO3 + 2HNO3 → Cu(NO3)2 + 2NO2 + 2H2O
Cu + 4HNO3 → Cu(NO3)2 + 2NO2 + 2H2O

(iv) KMnO4 + H2C2O4 + H2SO4 → K2SO + MnSO4 + CO2 + H2O

KMnO4 + 5H2C2O4 + H2SO4 → K2SO + MnSO4 + CO2 + H2O
2KMnO4 + 5H2C2O4 + H2SO4 → 2MnSO4 + 10CO2 + H2O
2KMnO4 + 5H2C2O4 + 3H2SO4 → K2SO + 2MnSO4 + 10CO2 + 8H2O

Question 45.
Balance the following equations by ion electron method.
(i) KMnO4 + SnCl2 + HCl → MnCl2 SnCl4 + H2O + KCl

(ii) C2O42- + Cr2O72-
Cr3+ + CO2 (in acid medium)

(iii) Na2S2O3 + I2 → Na2S4O6 + NaI 2 (in acid medium)
S2O32- → S4O62- ………….(1)
Half reaction ⇒ I2 → I …………….(2)

(iv) Zn + NO3 → Zn+2 + NO
Half reactions are

### 11th Chemistry Guide Basic Concepts of Chemistry and Chemical Calculations Additional Questions and Answers

Question 1.
_____ consists of more than one chemical entity present without any chemical interactions.
(a) Mixtures
(b) Pure substances
(c) Compounds
(d) Elements
(a) Mixtures

Question 2.
_______ are made up of molecules which contain two or more atoms of different elements.
(a) Mixtures
(b) Compounds
(c) Pure substances
(d) Elements
(b) Compounds

Question 3.
Match the correct pair:

 A. Compound (i) S8 B. Mixture (ii) Glucose C. Element (iii) Air

(a) A – ii, B – i, C – iii
(b) A – i, B – ii, C – iii
(c) A – ii, B – iii, C – i
(d) A – iii, B – ii, C – i
(c) A – ii, B – iii, C – i

Question 4.
_______ atom is considered as standard by the IUPAC for calculating atomic masses.
(a) C – 13
(b) C – 15
(c) C – 14
(d) C – 12
(d) C – 12

Question 5.
The value of unified mass is equal to
(a) 1.6605 × 10-27 kg
(b) 1.6736 × 10-27 kg
(c) 1.6605 × 1027 kg
(d) 1.6736 × 10-29 kg
(a) 1.6605 × 10-27 kg

Question 6.
Chlorine consists of two naturally occurring isotopes 17Cl35 and 17Cl37 in the ratio 77 : 23. The average relative atomic mass of chlorine is
(a) 36.45 u
(b) 35.56 u
(c) 35.46 u
(d) 35.65 u
(c) 35.46 u

Question 7.
The relative atomic masses of hydrogen, oxygen, and carbon are 1.008 u, 16 u, and 12 u respectively. The relative molecular mass of glucose (C6 H12 O6 ) is
(a) 170.096 u
(b) 189.096 u
(c) 180.096 u
(d) 190.086 u
(c) 180.096 u

Question 8.
The specific amount of a substance is represented in SI unit is
(a) amu
(b) mole
(c) atomic mass
(d) equivalent mass
(b) mole

Question 9.
Commonly used medicines for treating heart bum and acidity are called
(a) antipyretics
(b) analgesics
(c) antiseptics
(d) antacids
(d) antacids

Question 10.
The typical concentration of hydrochloric acid in gastric acid is
(a) 0.1 M
(b) 0.01 M
(c) 0.082 M
(d) 0.82 M
(c) 0.082 M

Question 11.
Antacids used to treat acidity contain mostly
(a) Al(OH)3
(b) Mg(OH)2
(c) (a) or (b)
(d) Ca(OH)2
(c) (a) or (b)

Question 12.
The value of Avogadro number is
(a) 6.022 × 1023
(b) 6.022 × 1022
(e) 6.022 × 10-25
(d) 6.022 × 10-23
(a) 6.022 × 1023

Question 13.
The volume occupied by one mole of any substance in the gaseous state st 273 K and 1 atm pressure is _______ (in litres)
(a) 24.5
(b) 22.4
(e) 22.71
(d) 21.18
(b) 22.4

Question 14.
The equivalent mass of KMnO4(Molar mass 158 g mol -1 based on the equation
MnO4 + 8H+ + 5e → Mn2+ + 4H2O
(a) 158
(b) 52.66
(c) 31.6
(d) 40
(c) 31.6

Question 15.
The molecular formula of acetic acid is C2H4O2 Its empirical formula is
(a) C2H4O2
(b) C2H2O
(c) CH2O2
(d) CH2O
(d) CH2O

Question 16.
The number of moles of hydrogen required to produce 20 moles of ammonia is
(a) 10
(b) 15
(c) 30
(d) 20
(c) 30

Question 17.
Which of the following is/are redox reactions?
(i) 4Fe + 3O2 → 2Fe2O3
(ii) H2S + Cl2 → 2HCl + S
(iii) CuO + C → Cu + CO
(iv) S +H2 → H2S
(a) (i) and (ii)
(b) (i) and (iii)
(c) (ii) and (iv)
(d) (iii) and (iv)
(d) (iii) and (iv)

Question 18.
The oxidation number of sulphur on H2SO4 is
(a) -2
(b) -6
(c) +2
(d) +6
(d) +6

Question 19.
Choose the correct pair:

 Compound Oxidation number A. Cr in Cr2O7 (i) +4 B. C in CO2 (ii) +2 C. C in CH2F2 (iii) +6 D. Mn in MnSO4 (iv) 0

(a) A – i, B – iv, C- iii, D – ii
(b) A – iii, B – i, C – iv, D – ii
(c) A – i, B – ii, C – iv, D – iii
(d) A – iii, B – iv, C – i, D – ii
(b) A – iii, B – i, C – iv, D – ii

Question 20.
The change in the oxidation number of Manganese in the following reaction 2 KMnO4 + 10 FeSO4 + 8 H2SO4 → K2SO4 + 5 Fe2(SO4)3 + 8 H2O
(a) +2 to +7
(b) +2 to +5
(c) +7 to +2
(d) +5 to +2
(c) +7 to +2

Question 21.
Which of the following statements are correct about oxidation?
(i) Removal of oxygen
(iii) Loss of electron
(iv) Gain of electron
(vi) Removal of hydrogen
(a) i, ii, iv
(b) iii, v, vi
(c) i, iii, v
(d) iii, iv, v
(b) iii, v, vi

Question 22.
Choose the correct oxidation number of oxygen in the following compounds.

 (A) KO2 (i) -2 (B) H2O (ii) +2 (C) H2O2 (iii) -1/2 (D) OF2 (iv) -1

(a) A -iii, B- iv, C – i, D – ii.
(b) A – iv, B – i, C – iii, D – ii
(c) A – iii, B – i, C – iv, D – ii
(d) A – iv, B – iii, C – i, D – ii
(c) A – iii, B – i, C – iv, D – ii

Question 23.
The correct order of electron releasing tendency of the following elements is
(a) Zn > Cu > Ag
(b) Cu > Zn > Ag
(c) Ag > Zn > Cu
(d) Ag > Cu > Zn
(a) Zn > Cu > Ag

Question 24.
H2O2 → 2 H2O + O2 is a
(a) Displacement reaction
(b) Combinationreaction
(c) Decomposition reaction
(d) Disproportionate reaction
(d) Disproportionate reaction

Question 25.
The molar mass and empirical formula mass of a compound are 78 and 13 respectively. The molecular formula of the compound is (Empirical formula is CH)
(a) C2H2O2
(b) C2H4
(c) C6H6
(d) C3H8
(c) C6H6

II. Very Short Question and Answers (2 Marks):

Question 1.
It states that ‘Equal volume of all gases under the same conditions of temperature and pressure contain the same number of molecules’.

Question 2.
How is matter classified physically?
Matter can be classified as solids, liquids, and gases based on their physical state. The physical state of matter can be converted into one another by modifying the temperature and pressure suitably.

Question 3.
How is matter classified chemically?
Matter can be classified into mixtures and pure substances based on chemical compositions.

Question 4.
Calculate a number of moles of carbon atoms ¡n three moles of ethane.
Ethane – Molecular formula = C2H6
1 mole of ethane contains 2 atoms of carbon (6.023 x 1023 C)
∴ 3 moles of ethane contains 6 atoms of Carbon.
∴ No. of moles of Carbon atoms = 3 x 6.023 x 1023 Carbon atoms.
= 18.069 x 1023 Carbon atoms.

Question 5.
What are pure substances? How are they classified?
Pure substances are composed of simple atoms or molecules. They are further classified as elements and compounds.

Question 6.
Mass of one atom of an element ¡s 6.66 x 1023 g. How many moles of the element are there in 0.320 kg?
Mass of one atom of an element = 6.66 x 1023g
No. of moles = $$\frac {Mass}{Molecular mass}$$ 3
Molecular mass = Mass of 1 atom x Avogadro number
6.66 x 1023 x 6.023 x 1023
= 6.66 x 6.023 = 40.11318
Number of moles = $$\frac {Mass}{Molecular mass}$$ = $$\frac{0.320 \mathrm{kg} \times 10^{3}}{40}$$ = 8 moles.

Question 7.
What are compounds? Give examples.
Compounds are made up of molecules which contain two or more atoms of different elements.
Example: Carbon dioxide (CO2), Sodium Chloride (NaCl).

Question 8.
Calculate the weight of 0.2 moles of sodium carbonate.
Sodium carbonate = Na2CO3
Molecular mass of Na2CO3 = (23 x 2)+(12 x 1)+(16 x 3)
= 46 + 12 + 48 = 106 g
Mass of 1 mole of Na2CO3 = $$\frac{106 \times 0.2}{1}$$ = 21.2 g

Question 9.
Define relative atomic mass.
The relative atomic mass is defined as the ratio of the average atomic mass factor to the unified atomic mass unit.
Relative atomic mass
(Ar) = Average mass of the atom / Unified atomic mass

Question 10.
What is the average atomic mass?
Average atomic mass is defined as the average of the atomic masses of all atoms in their naturally occurring isotopes.

Question 11.
Calculate the equivalent mass of barium hydroxide.
Barium hydroxide = Ba(OH)2
Molecular mass of Ba(OH)2 = 137 + (16 x 2) + (1 x 2) = 171.0 g / mol.
Acidity = 2
Equivalent mass of Ba(OH)2 = $$\frac {17 1.0}{2}$$ = 85.5

Question 12.
What is a mole?
One mole is the amount of substance of a system, which contains as many elementary particles as there are atoms in 12 g of carbon – 12 isotope. The elementary particles can be molecules, atoms, ions, electrons or any other specified particles.

Question 13.
What do you understand by the terms empirical formula and molecular formula?
Empirical Formula:

• It is the simplest formula.
• It shows the ratio of the number of atoms of different elements in one molecule of the compound.

Molecular Formula:

• It is the actual formula.
• It shows the actual number of different types of atoms present in one molecule of the compound.

Question 14.
The total number of entities present in one mole of any substance is equal to 6.022 × 1023. This number is called the Avogadro number.

Question 15.
Equal volume of all gases under the same conditions of temperature and pressure contain equal number of molecules.

Question 16.
Calculate the mass of sodium (in kg) present in 95 kg of a crude sample of sodium nitrate whose percentage purity is 70%.
Sodium Nitrate = NaNO3
Molecular mass of Sodium Nitrate = 23 + 14 + 48 = 85
100% pure 85 g of NaNO3 contains 23 g of Sodium.
100% pure 95 x 103 g of NaNO3 will contains $$\frac {23}{85}$$ x 95 x 103
= 25.70 x 103 g of Sodium.
100% pure NaNO3  contains 25.70 x 103 g of Sodium.
∴ 70% pure NaNO3  will contains = 17990 g (or) 17.99 Kg of Na.

Question 17.
Define molar volume.
The volume occupied by one mole of any substance in the gaseous state at a given temperature and pressure is called molar volume.

Question 18.
What is gram equivalent mass?
Gram equivalent mass of an element, compound or ion is the mass that combines or displaces 1.008 g hydrogen or 8 g oxygen or 35.5 g chlorine.
Gram equivalent mass = (Molar mass(g mol-1)) / Equivalence factor (eq mol-1)

Question 19.
What is meant by Plasma state? Give an example.
The gaseous state of matter at a very high temperature containing gaseous ions and free-electron is referred to as the Plasma state. e.g. Lightning.

Question 20.
What is the acidity of a base? Give an example.
The acidity of a base is the number of moles of ionizable OH- ions present in 1 mole of the base. The acidity of potassium hydroxide (KOH) is 1.

Question 21.
What is empirical formula ola compound?
The empirical formula of a compound is the formula written with the simplest ratio of the number of different atoms present in one molecule of the compound as a subscript to the atomic symbol.

Question 22.
Chlorine has a fractional average atomic mass. Justify this statement.
Chlorine molecule has two isotopes as in 17Cl35, 17 Cl37 in the ratio of 77 : 23, so when we are calculating the average atomic mass, it becomes fractional.
The average relative atomic mass of Chlorine = $$\frac {(35 x 77) + (37 x 23)}{100}$$ = 35.46 amu

Question 23.
What is meant by Stoichiometry?
Stoichiometry is the quantitative relationship between reactants and products in a balanced chemical equation in moles. The quantity of reactants and products can be expressed in moles or in terms of mass unit or as volume.

Question 24.
What are limiting and excess reagents?
When a reaction is carried out using non-stoichiometric quantifies of the reactants, the product yield will be determined by the reactant that is completely consumed and is called the limiting reagent. It limits the further reaction to take place. The other reagent which is in excess is called the excess reagent.

Question 25.
Avogadro number is the number of atoms present in one mole of an element or number of molecules present in one mole of a compound. The value of Avogadro number (N) = 6.023 x 1023

Question 26.
Define oxidation number.
The oxidation number is defined as the imaginary charge left on the atom when all other atoms of the compound have been removed in their usual oxidation states that are assigned according to a set of rules.

Question 27.
Calculate the equivalent mass of Copper. (Atomic mass of copper = 63.5)
Equivalent mass = $$\frac {Atomic mass}{Valency}$$
Equivalent mass of Copper = $$\frac {63.5}{2}$$ = 31.75 g eq-1.

Question 28.
Mention the types of redox reactions?
The types of redox reactions are combination reaction, decomposition reaction, displacement reaction, disproportionate reaction and competitive electron transfer reactions.

III. Short Question and Answers (3 Marks):

Question 1.
Describe the chemical classification of matter.
Matter can be classified into mixtures and pure substances based on chemical compositions. Mixtures consists of more than one chemical entity present without any chemical interactions. They can be further classified as homogeneous or heterogeneous mixtures based on their physical appearance. Pure substances are composed of simple atoms or molecules. They are further classified as elements and compounds.

Question 2.
Distinguish between element and compound.
An element consists of only one type of atom. Element can exists as monoatomic or polyatomic units. The polyatomic elements are called molecules.
Example: Monoatomic unit – Gold (Au), Copper (Cu);
Polyatomic unit: Hydrogen (H2), Phosphorous (P4).

Compounds are made up of molecules which contain two or more atoms of different elements.
Example: Carbon dioxide (CO2), Glucose (C6 H12 O6)

Properties of compounds are different from those of their constituent elements. For example, sodium is a shiny metal, and chlorine is an irritating gas. But the compound formed from these two elements, sodium chloride shows different characteristics as it is crystalline solid, vital for biological functions.

Question 3.
What is average atomic mass? How is average atomic mass of chlorine calculated?
Average atomic mass is defined as the average of the atomic masses of all atoms in their naturally occurring isotopes. Chlorine consists of two naturally occurring isotopes 17Cl37 and 17Cl35 in the ratio 77 : 23, the average relative atomic mass of chlorine is
= ((35 × 77) + (37 × 23)) / 100
= 35.46 u

Question 4.
What will be the mass of one 12C atom in g?
Molar mass of 12C = 12.00 g mol-1.
∴ Mass of 6.023 x 1023 carbon atom = 12.0 g
∴ Mass of 1 carbon atom = $$\frac{12}{6.023 \times 10^{23}}$$ = 1.992 x 10 g.

Question 5.
Discuss the role of antacids.
Gastric acid is a digestive fluid formed in the stomach and it contains hydrochloric acid. The typical concentration of the acid in gastric acid is 0.082 M. When the concentration exceeds 0.1M it causes heartburn and acidity. Antacids used to treat acidity contain mostly magnesium hydroxide or aluminium hydroxide that neutralizes the excess acid. The chemical reactions are as follows.

3 HCl + Al(OH)3 → AlCl3 + 3H2O
2HCl + Mg(OH)2 → MgCl2 + 2H2O.

From the above reactions, we know that 1 mole of aluminium hydroxide neutralizes 3 moles of HCl while 1 mole of magnesium hydroxide neutralizes 2 moles of HCl.

Question 6.
Explain gram equivalent mass.
Gram equivalent mass of an element, compound, or ion is the mass that combines or displaces 1.008 g hydrogen or 8 g oxygen or 35.5 g chlorine.
Consider the following reaction:
Zn + H2 SO4 → ZnSO4 + H2
In this reaction, 1 mole of zinc (65.38 g) displaces one mole of hydrogen molecule (2.016 g). Mass of zinc required to displace 1.008 g hydrogen is
= $$\frac{65.38}{2.016}$$ × 1.008
= $$\frac{65.38}{2}$$
= 32.69
The equivalent mass of zinc = 32.69
The gram equivalent mass of zinc = 32.69 g eq-1.
The expression used to calculate gram equivalent mass is
Gram equivalent mass = Molar mass(g mol-1) / Equivalence factor (eq mol-1)

Question 7.
Calculate the gram equivalent mass of sulphuric acid.
Basicity of sulphuric acid (H2SO4) = 2eq mol-1
Molar mass of H2SO4 = (2 × 1) +(1 × 32) +(4 × 16) = 56 g mol-1
Gram equivalent mass of H2SO4 = $$\frac{98}{2}$$
= 49 g eq-1

Question 8.
Calculate the gram equivalent mass of potassium hydroxide.
Acidity of potassium hydroxide (KOH) = 1 eq mol-1
Molar mass of KOH = (1 × 39) + (1 × 16) + (1 × 1) = 56 g mol-1
Gram equivalent mass of KOH = $$\frac{56}{1}$$ = 56 g eq-1.

Question 9.
Calculate the gram equivalent mass of Potassium permanganate.
Potassium permanganate is an oxidizing agent. Molar mass of
KMnO4 = (1 × 39)+ (1 × 55)+ (4 × 16)
= 158 g mol-1

In an acidic medium, permanganate is reduced during oxidation and is given by the following equation,
MnO4 + 8H+ + 5e → Mn2 + 4H2O
Therefore, n = 5.
Gram equivalent mass of KMnO4 = $$\frac{158}{5}$$ = 31.6 g mol-1

Question 10.
An acid found in tamarind on analysis shows the following percentage composition: 32 % Carbon; 4 % Hydrogen; 64 % Oxygen. Find the empirical formula of the compound.

The ratio of C : H : O is 2 : 3 : 3 and hence, the empirical formula of the compound is CH2O

Question 11.
An organic compound present in vinegar has 40 % Carbon, 6.6 % Hydrogen: and 53.4 % Oxygen. Find the empirical formula of the compound.

The ratio of C: H : O is 1 : 2 : 1 and hence, the empirical formula of the compound is CH2O.

Question 12.
How much copper can be obtained from 100 g of anhydrous copper sulphate?
Anhydrous copper sulphate = CuSO4
Molecular mass of CuSO4 = 63.5 + 32 + (16 x 4)
= 63.5 + 32 + 64
= 159.5 g
159.5 g of CuSO4 contains 63.5 g of copper.
∴ 100 g of CuSO4 contains $$\frac{6.35}{159.5}$$ x 100 = 0.39811 x 100 = 39.81 g of Copper.

Question 13.
Explain the classical concept of oxidation and reduction.
According to classical concept, the addition of oxygen or removal of hydrogen is called oxidation.
Consider the following reactions,
4Fe + 3O2 → 2Fe2O3
H2S +Cl2 → 2 HCl + S

In the first reaction, which is responsible for the rusting of iron, the oxygen adds on to the metal, iron. In the second reaction, hydrogen is removed from Hydrogen sulphide.
According to classical concept, addition of hydrogen or removal of oxygen is called reduction.
Consider the following reactions,
CuO + C → Cu + CO
S + H2 → H2S
In the first reaction, oxygen is removed from cupric oxide and in the second reaction, hydrogen is added to sulphur.

Question 14.
Describe the electron concept of oxidation and reduction.
The reaction involving loss of electron is termed as oxidation and gain of electron is termed as reduction.
Fe2+ → Fe3+ + e (loss of electron – oxidation)
Cu2+ + 2e → Cu ( gain of electron – reduction)

Question 15.
Describe the oxidation number concept of oxidation and reduction.
During redox reactions, the oxidation number of elements changes. A reaction in which oxidation number of the element increases is called oxidation whereas the oxidation number of the element 3 decreases is called reduction.

In this reaction, manganese in potassium permanganate favours the oxidation of ferrous sulphate into ferric sulphate by gets reduced.

Question 16.
Write notes on displacement reaction.
Redox reactions in which an ion or an atom in a compound is replaced by an ion or an atom of another element are called displacement reactions. They are further classified into
(i) metal displacement reactions
(ii) non-metal displacement reactions.

(i) Metal displacement reactions:
Place a zinc metal strip in an aqueous copper sulfate solution taken in a beaker. The intensity of blue colour of the solution slowly reduced and finally disappeared. The zinc metal strip became coated with brownish metallic copper. This is due to the following metal displacement reaction.
CuSO4(aq)+ Zn(s) → Cu + ZnSO4.

(ii) Non-metal displacement reaction:
Zn + 2HCl → ZnCl2 + H2

Question 1.
What is a matter? Explain its classification.
Matter is defined as anything that has mass and occupies space. All matter is composed of atoms.

Physical Classification:
Matter can be classified as solids, liquids and gases based on their physical state. The physical state of matter can be converted into one another by modifying the temperature and pressure suitably.

Chemical Classification:

Classification of Matter

Matter can be classified into mixtures and pure substances based on chemical compositions. Mixtures consists of more than one chemical entity present without any chemical interactions. They can be further classified as homogeneous or heterogeneous mixtures based on their physical appearance. Pure substances are composed of simple atoms or molecules. They are further classified as elements and compounds.

An element consists of only one type of atom. Element can exists as monoatomic or polyatomic units. The polyatomic elements are called molecules.
Example: Monoatomic unit – Gold (Au), Copper (Cu);
Polyatomic unit: Hydrogen (H2), Phosphorous (P4).

Compounds are made up of molecules which contain two or more atoms of different elements.
Example: Carbon dioxide (CO2), Glucose (C6H12O6)
Properties of compounds are different from those of their constituent elements. For example, sodium is a shiny metal, and chlorine is an irritating gas. But the compound formed from these two elements, sodium chloride shows different characteristics as it is a crystalline solid, vital for biological function.

Question 2.
How is empirical formula of a compound determined from the elemental analysis?
The empirical formula of a compound determined from the elemental analysis by the following steps.
(i) Since the composition is expressed in percentage, we can consider the total mass of the compound as 100 g and the percentage values of individual elements as a mass in grams.
(ii) Divide the mass of each element by its atomic mass. This gives the relative number of moles of various elements in the compound.
(iii) Divide the value of a relative number of moles obtained in the step – (ii) by the smallest number of them to get the simplest ratio.
(iv) In case the simplest ratios obtained in step – (iii) are not whole numbers then they may be converted into the whole numbers by multiplying a suitable smallest number.

Question 3.
An organic compound present in vinegar has 40% carbon, 6.6 % hydrogen, and 53.4 % oxygen, Find the empirical formula and molecular formula of the compound. (Given, Molar mass: 60 g mol-1).

The ratio of C: H : O is 1 : 2 : 1 and hence, the empirical formula of the compound is CH2O.
Empirical Formula mass = (1 × 12 + 1 × 2 + 1 × 16) = 12 + 2 + 16 = 30.
Whole number η =  Molar mass / Empirical formula mas = $$\frac{60}{30}$$ = 2
Therefore, Molecular formula = (CH2O)2 = C2H4O2

Question 4.
An organic compound present in vinegar has 40% carbon, 6.6 % hydrogen, and 53.4 % oxygen, Find the empirical formula and molecular formula of the compound. (Given, Molar mass: 90 g mol-1).

The ratio of C : H : O is 1 : 2 : 1 and hence, the empirical formula of the compound is CH2O.
Empirical Formula mass = (1 × 12 + 1 × 2 × 16) = 12 + 2 + 16 = 30.
Whole number, n = $$\frac{\text { Molar mass }}{\text { Empirical formula mass }}$$
= $$\frac{90}{30}$$ = 3
Therefore, Molecular formula = (CH2O)3 = C3H6O3

Question 5.
What is a redox reaction? Explain the different concepts of redox reaction.
The reaction involving loss of electron is oxidation and gain of electron is reduction. Both these reactions take place simultaneously and are called as redox reactions.

Classical concept of oxidation and reduction:
According to classical concept, addition of oxygen or removal of hydrogen is called oxidation.
Consider the following reactions,

4Fe + 3O2 → 2Fe2O3
H2S + Cl2 → 2HCl + S

In the first reaction, which is responsible for the rusting of iron, the oxygen adds on to the metal, iron. In the second reaction, hydrogen is removed from Hydrogen sulphide.
According to classical concept, addition of hydrogen or removal of oxygen is called reduction.
Consider the following reactions,
CuO + C → Cu + CO
S + H2 → H2S

In the first reaction, oxygen is removed from cupric oxide, and in the second reaction, hydrogen is added to sulphur.

Electron concept of oxidation and reduction.
The reaction involving loss of electron is termed as oxidation and gain of an electron is termed as reduction.
Fe2+ → Fe3+ + e (loss of electron – oxidation)
Cu2+ + 2e → Cu (gain of electron – reduction)

Oxidation number concept of oxidation and reduction:
During redox reactions, the oxidation number of elements changes. A reaction in which oxidation number of the element increases is called oxidation whereas the oxidation number of the element decreases is called reduction.

In this reaction, manganese in potassium permanganate favours the oxidation of ferrous sulphate into ferric sulphate by gets reduced.

Question 6.
What is an oxidation number? State the rules to find the oxidation number.
Oxidation number is defined as the imaginary charge left on the atom when all other atoms of the compound have been removed in their usual oxidation states that are assigned according to set of rules. A term that is often used interchangeably with oxidation number is oxidation state.

1. The oxidation state of a free element (i.e., uncombined state) is zero.
Example: H2 Cl2, Na, and S8 have the oxidation number of zero.
2. For a monoatomic ion, the oxidation state is equal to the net charge on the ion.
Example: The oxidation number of sodium in Na+ is +1.
The oxidation number of chlorine in Cl is -1.
3. The algebraic sum of oxidation states of all atoms in a molecule is equal to zero, while in ions, it is equal to the net charge on the ion.
Example: In H2SO4, 2 × (oxidation number of hydrogen) + 1 × (oxidation number of sulphur) + 4 × (oxidation number of oxygen) = 0.
4. Hydrogen has an oxidation number of +1 in all its compounds except in metal hydrides where it has -1 value.
Example: Oxidation number of hydrogen in hydrogen chloride (HCl) is + 1.
Oxidation number of hydrogen in sodium hydride (NaH) is -1.
5. Fluorine has an oxidation state of -1 in all its compounds.
6. The oxidation state of oxygen in most compounds is -2. Exceptions are peroxides, superoxides, and compounds with fluorine.
Example: Oxidation number of oxygen
(i) in water is -2,
(ii) in hydrogen peroxide is -1,
(iii) in superoxides such as KO2 is 4, and
(iv) in oxygen difluoride (OF2) is +2.
7. Alkali metals have an oxidation state of +1 and alkaline earth metals have an oxidation state of +2 in all their compounds.

Question 7.
Balance the following chemical equation by oxidation number method.
KMnO4 + FeSO4 + H2SO4 → K2SO4 + Fe(SO4)3 + 8H2O
Using oxidation number concept, the reactants which undergoes oxidation and reduction are as follows:

The oxidation number of Mn in KMnO4 changes from +7 to +2 by gaining five electrons and the oxidation number of Fe FeSO4 changes from +2 to +3 by loosing one electron.
Since the total number of electrons lost is equal to the total number of electrons gained, the number of electrons, by cross multiplication of the respective formula with suitable integers on reactant side.

Based on the reactant side, the products are balanced.

2KMnO4 + 10 FeSO4 + H2SO4 → K2SO4 + MnSO4 + Fe( SO4)3 + H2O

Balance the other elements except H and O atoms. K and S are balanced as follows

2KMnO4 + 10 FeSO4 + H2SO4 → K2SO4 + MnSO4 + Fe( SO4)3 + H2O
The difference of 8 – S atoms in reactant side, has to be balanced by multiplying H2SO4 by ‘8’. The equation now becomes,

2KMnO4 + 10 FeSO4 + 8 H2SO4 → K2SO4 + MnSO4 + Fe( SO4)3 + H2O

‘H’ and ‘O’ atoms are balanced by multiplying H2O molecules in the product side by ‘8’.

2KMnO4 + 10 FeSO4 + 8 H2SO4 → K2SO4 + 2 MnSO4 + 5 Fe( SO4)3 + 8 H2O
The above equation is a balanced equation.

Question 8.
How is the following equation ¡s balanced by Ion electron method?
MnO4 + Fe2+ + H+ → Mn2+ + Fe3+ + H2O.
Using the oxidation number concept, the reactants which undergoes oxidation and reduction are as follows;

The two half reactions are,
Fe2+ → Fe3+ + 1e ……….(1)
MnO4 + 5e + 8H+ → Mn2+ + 4H2O ……….(2)
Balancing the atoms and charges on both sides of the half reactions.
There is no change in the equation (1) whereas in equation (2), there are four ‘O’ atoms on the reractant side .
Therefore, four H2 is added on the product side, to balance ‘H’ – add, 8 H+ in the reactant side.
MnO4 + 5e + 8H+ → Mn2+ + 4H2O ………..(3)
The two half reactions are equated in such a way that the number of electrons lost is equal to number of electrons gained.
Adding the two half reactions as follows:
(1) × 5 5 Fe2+ → 5 Fe3+ + 5e ……………(4)
(3) × 1 MnO4 + 5e + 8H+ → Mn2+ + 4H2O ………(5)

(4) + (5)
MnO4 + 5Fe2+ + 8H+ → Mn2+ + 5 Fe3+ + 4H2O ………..(6)
The equation (6) is a balanced equation.

Question 9.
Calculate the percentage composition of the elements present in lead nitrate. How many Kg of 02 can be obtained from 50 kg of 70% pure lead nitrate?
Molecular mass of lead nitrate = 207 + (14 x 2) + (16 x 6)
= 207 + 28 + 96 = 331 g / mol.
331 g of lead nitrate contains 96 g of oxygen.
∴ 50 x 103 g of lead nitrate will contain $$\frac {96}{331}$$ x 50 x 103
= 14501.5 g
= 14.501 Kg of oxygen.
100 % pure lead nitrate contains 14.501 Kg of oxygen.
70 % pure lead nitrate will contain = $$\frac {14.501}{100}$$ x 70 = 10.15 Kg of oxygen.
.’. 70 % pure lead nitrate will contain 10.15 Kg of oxygen.

## Samacheer Kalvi 11th English Guide Book Back Answers Solutions

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## Samacheer Kalvi 11th Accountancy Guide Chapter 14 Computerised Accounting

Tamilnadu State Board New Syllabus Samacheer Kalvi 11th Accountancy Guide Pdf Chapter 14 Computerised Accounting Text Book Back Questions and Answers, Notes.

## Tamilnadu Samacheer Kalvi 11th Accountancy Solutions Chapter 14 Computerised Accounting

### 11th Accountancy Guide Computerised Accounting Text Book Back Questions and Answers

I. Multiple Choice Questions

Question 1.
n accounting, computer is commonly used in the following areas:
b) Payroll accounting
c) Stores accounting
d) All the above
d) All the above

Question 2.
Customised accounting software is suitable for ________.
d) None of the above

Question 3.
Which one is not a component of computer system?
a) Input unit
b) Output unit
c) Data
d) Central Processing Unit
c) Data

Question 4.
An example of output device is ________.
a) Mouse
b) Printer
c) Scanner
d) Keyboard
b) Printer

Question 5.
One of the limitations of computerised accounting system is ________.
a) System failure
b) Accuracy
c) Versatility
d) Storage
a) System failure

Question 6.
Expand CAS ________.
a) Common Application Software
b) Computerised Accounting System
c) Centralised Accounting System
d) Certified Accounting System
b) Computerised Accounting System

Question 7.
Which one of the following is not a method of codification of accounts?
a) Access codes
b) Sequential codes
c) Block codes
d) Mnemonic code
a) Access codes

Question 8.
TALLY is an example of ________.
c) In-built accounting software
d) Customised accounting software

Question 9.
People who write codes and programmes are called as ________.
a) System analysts
b) System designers
c) System operators
d) System programmers
d) System programmers

Question 10.
Accounting software is an example of ________.
a) System software
b) Application software
c) Utility software
d) Operating software
b) Application software

Question 1.
What is a computer?

1. A computer can be described as an electronic device designed to accept raw data as input, processes them and produces meaningful information as output.
2. It has the ability to perform arithmetic and logical operations as per given set of instructions called program.

Question 2.
What is CAS?

1. Computerised accounting system refers to the system of maintaining accounts using computers.
2. It involves the processing of accounting transactions through the use of hardware and software in order to keep and produce accounting records and reports.
3. Computerised accounting system takes accounting transactions as inputs that are processed through accounting software.

Question 3.
What is hardware?

1. The physical components of a computer constitute its hardware.
2. Hardware consists of input devices and output devices that make a complete computer system.
3. Examples of input devices are keyboard, optical scanner, mouse, joystick, touch screen and stylus which are used to feed data into the computer.
4. Output devices such as monitor and printer are media to get the output from the computer.

Question 4.
What is meant by software?
A set of programs that form an interface between the hardware and the user of a computer system are referred to as software.

Question 5.
What is accounting software?
Accounting software describes a type of application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, journal, general ledger, payroll, and trial balance. It functions as an accounting information system

Question 6.
Name any two accounting packages.

2. Customised software

Question 7.

1. Tally ERP
2. Profit Books

Question 8.
What is coding?

1. Coding refers to creating computer programming code.
2. The process of assigning something for classification or identification is known as coding.

Question 9.
What is grouping of accounts?

2. After classification of accounts into various groups namely, major, minor and sub-heads and allotting codes to each account these are programmed into the computer system.
3. A proper codification requires a systematic grouping of accounts.
4. The major groups or heads could be Assets, Liabilities, Revenues and Expenses.
5. The sub-groups or minor heads could be capital, non-current liabilities, current assets, sales and so on.

Question 10.
What are mnemonic codes?

1. A mnemonic is a term, symbol or name used to define or specify a computing function.
2. Assembly language also uses a mnemonic to represent machine operation, or opcode.
3. Example are SJ – Sales Journals ; HQ – Head Quarters.

Question 1.
What are the various types of accounting software?

• These packages are standardised or readymade packages which can be used by the business enterprises immediately on procurement. These packages are used by small and conventional business enterprises.
• Cost of installation and maintenance is very low. Training cost is negligible and sometimes the vendor provides free of cost training.
• This software’s are used by those enterprises where financial transactions are simple, uniform and routine in nature. Few examples of such type of software are Tally, Busy, Marg, and Profit books.

2. Customised software:

• Many a time, it is not possible that ready-to-use packages suit the requirements of the business enterprise.
• In such circumstances, customised packages may help the business enterprise for fulfilling their requirements. Customised packages can be modified according to the need of the enterprise.
• For example, software can record attendance of the employees and on the requirement of the customer it can also count the absence of employees in a month, etc.

• Large enterprises have their own way of functioning.
• For effective management information system, varied and specific information is frequently required by many users which may not be needed in case of small or medium scale enterprises.
• In such enterprises, depending upon their functioning, need based software’s known as tailored packages are installed.
• The cost of these packages is very high and specific training for using these packages is also required.

Question 2.
Mention any three limitations of computerised accounting system.
1. Heavy cost of installation – Computer hardware needs replacement and software needs to be updated from time to time with the availability of newer versions.

2. Cost of training – To ensure effective and efficient use of computerised system of accounting, newer versions of hardware and software are to be introduced. These require special training and hence, cost is incurred to train the staff personnel.

3. Fear of unemployment – On account of the introduction of computerised accounting system, the employees feel insecure that they may lose employment and show less interest in computer related work.

4. Disruption of work – When computerised system is introduced, the existing process of accounting and other works are interrupted. This results in certain changes in the working environment.

5. System failure – The danger of a system crashing due to some failure in hardware can lead to subsequent interruption of work. This is more when no back-up is made.

Question 3.
State the various types of coding methods.
Following are the three methods of codification.
(a) Sequential codes – In sequential code, numbers and/or letters are assigned in consecutive order. These codes are applied primarily to source documents such as cheques, invoices, etc. A sequential code can facilitate document search.
For example:

• Code – Accounts
• CL001 – ABC LTD
• CL002 – XYZ LTD
• CL003 – SCERT

(b) Block codes – In a block code, a range of numbers is partitioned into a desired number of sub-ranges and each sub- range is allotted to a specific group. In most of the cases of block codes, numbers within a sub – range follow sequential coding scheme, i.e., the numbers increase consecutively.
For example:

• Code       – Dealer type
• 100 – 199 – Small pumps
• 200 – 299 – Medium pumps
• 300 – 399 – Pipes
•  400 – 499 – Motors

(c) Mnemonic codes – A mnemonic code consists of alphabets or abbreviations as symbols to codify a piece of information.
For example:

• Code – Information
• SJ – Sales Journals

Question 4.
List out the various reports generated by computerised accounting system.
Computerised accounting system takes accounting transactions as inputs that are processed through accounting software to generate the following reports:

1. Day books /Journals
3. Ledger
4. Profit and loss account
5. Trial balance
6. Balance sheet, etc.

Question 5.
Tate the input and output devices of a computer system,
1. Input devices – Examples of input devices are keyboard, optical scanner, mouse, joystick, touch screen and stylus which are used to feed data into the computer.

2. Output devices – Examples Output devices such as monitor and printer are media to get the output from the computer.

Question 1.
An example of input device is ________.
a) Mouse
b) Printer
c) Monitor
a) Mouse

Question 2.
The facts and figures that are fed into a computer for further processing are called ________.
a) Procedure
b) Connectivity
c) Data
d) Reliability
c) Data

Question 3.
________ packages are used by small and conventional business enterprises.
b) Customised software
d) None of these

Question 4.
________ packages c n be modified according to the need of the enterprise.
b) Customised software
d) None of these
b) Customised software

Question 5.
________ packages are used by medium or large nature business enterprises.
b) Customised software
d) None of these
b) Customised software

Question 6.
________ is a step by step series of instructions to per! rm a specific function and achieve desired output.
a) Procedure
b) Connectivity
c) Data
d) Reliability
a) Procedure

Question 7.
The physical components of a computer constitute it ________.
a) Hardware
b) Software
c) Data
d) Procedure
a) Hardware

Question 8.
A set of tools and programs to manage the overall working of a computer using a defined set of hardware components is called an ________.
a) Programming software
b) Utility software
c) Application software
d) Operating system
d) Operating system

Question 9.
________ are designed specifically for managing the computer device and its resources.
a) Programming software
b) Utility software
c) Application software
d) Operating system
b) Utility software

Question 10.
________ is an identification mark.
a) Hardware
b) Software
c) Data
d) Code
d) Code

Question 11.
________ codes are applied primarily to source documents such as cheques, invoices, etc.
a) Sequential codes
b) Block codes
c) Mnemonic codes
d) None of these
a) Sequential codes

Question 12.
________ code can facilitate document search.
a) Mnemonic codes
b) Block codes
c) Sequential codes
d) None of these
c) Sequential codes

Question 13.
________ code, a range of numbers is partitioned into a desired number of sub-ranges and each sub-range is allotted to a specific group.
a) Mnemonic codes
b) Block codes
c) Sequential codes
d) None of these
b) Block codes

Question 14.
________ code consists of alphabets or abbreviations as symbols to codify a piece of information.
a) Mnemonic codes
b) Block codes
c) Sequential codes
d) None of these
a) Mnemonic codes

Question 15.
________ consists of input devices and output devices that make a complete computer system.
a) Hardware
b) Software
c) Data
d) Code
a) Hardware

Question 16.
How many formats are available white exporting a file?
a) 2
b) 3
c) 5
d) 7
b) 3

Question 17.
Tally package was developed by ________.
a) Tally solutions
b) Microsoft
c) Apple Solutions
d) None of the above
a) Tally solutions

Question 18.
Which device of computer operation dispenses with the use of the keyboard?
a) Joystick
b) Mouse
c) Light Pen
d) Touch pen
b) Mouse

Question 19.
Which of the following device primarily used to provide hard copy?
a) CRT
b) Pen drive
c) Printer
c) Printer

Question 20.
Which of the following produces high-quality output?
a) Impact Printer
b) Non-Impact Printer
c) Both (a) and (b)
d) one of the above
b) Non-Impact Printer

Question 21.
Which of the following is not a hardware?
a) Printer
b) Scanner
c) Interpreter
d) All of the above
c) Interpreter

Question 22.
The copimonly used input device is the ________.
a) Mouse
b) Monitor
c) Keyboard
d) None of the above
c) Keyboard

Question 23.
The shortcut to use calculator is ________.
a) Ctrl + M
b) Ctrl + N
c) Ctrl + O
d) Ctrl + C
b) Ctrl + N

Question 24.
Suspense account is grouped under ________.
a) Assets
b) Liabilities
c) Income
d) Expenses
b) Liabilities

Question 25.
________ is a step by step series of instructions to perform a specific function and achieve desired output.
a) Procedure
b) Data
c) Connectivity
d) All the above
a) Procedure

Question 1.
What is Operating system?
A set of tools and programs to manage the overall working of a computer using a defined set of hardware components is called an operating system. It is the interface between the user and the computer system.
Example: DOS, Windows, UBUNTU, Imac, etc.

Question 2.
What is Programming software?
Special software to accept data and interpret them in the form of machine/assembly language under-standable by a computer.
Example: C, PASCAL, COBOL, etc.

Question 3.
What is Utility software?
These are designed specifically for managing the computer device and its resources.
Example: File manager, Anti-virus software, etc.

Question 4.
Give any two examples of Application software?

1. General purpose software.
2. Specific purpose software.

Question 5.
Give any two examples of System software?

1. Operating system.
2. Programming software.
3. Utility software.

Question 6.
What is data?
The facts and figures that are fed into a computer for further processing are called data. Data are raw input until the computer system interprets them using machine language, stores them in memory, classifies them for processing and produces results in conformance with the instructions given to it. Processed and useful data are called information which is used for decision making.

Question 7.
What are sequential codes? ‘
In sequential code, numbers and/or letters are assigned in consecutive order. These codes are applied primarily to source documents such as cheques, invoices, etc. A sequential code can facilitate document search.
For example:

Question 8.
What are sequential codes?
In a block code, a range of numbers is partitioned into a desired number of sub-ranges and each sub-range is allotted to a specific group. In most of the cases of block codes, numbers within a sub-range follow sequential coding scheme, i.e., the numbers increase consecutively.
For example:

Question 9.
What is General purpose software?
This type of application can be used for a variety of tasks and not limited to one particular function.
Example: MS-Office.

Question 10.
What is Specific purpose software?
This software is created to execute one specific task and they are customised to the needs of user.
Example:
Accounting software, payroll software, etc.

Question 11.
Explain the basic Features of computerised accounting system.
i) Simple and integrated – CAS is designed to automate and integrate ail the business operations such as purchase, sales, finance, inventory and manufacturing. The CAS may be integrated with enhanced Management Information System (MIS), multi-lingual and data organisation capabilities to simplify all the business processes of the organisation easily and cost-effectively.

ii) Speed – It can perform functions at much higher speed than doing the same manually.

iii) Accuracy – Computers perform functions with high degree of accuracy. If hardware, software and input by people are proper, the computerised accounting system can assure of accurate outcome.

iv) Reliability – Computers are used to process large volumes of data and hence, data provided by it are reliable.

v) Versatility – Computer and accounting software have the ability to perform diverse tasks. For example, by simply recording accounting entries through accounting software, one can get trial balance, trading account, profit and loss account, balance sheet and diverse reports.

vi) Transparency – With computerised accounting, the organisation will have greater transparency of day-to-day business operations and access to the vital information.

vii) Scalability – CAS enables processing of any volume of data in tune with the change in the size of the business.

viii) On-line facility – CAS offers online facility to store and process transaction and data so as to retrieve information to generate and view financial reports in any part of the world.

Question 12.
Discuss the Advantages of Computerised Accounting System.
i) Faster processing – Computers require far less time than human beings in performing a particular task. Therefore, accounting data are processed faster using a computerised accounting system.

ii) Accurate information – There is less space for error because only one account entry is needed for each transaction unlike repeated posting of the same accounting data in manual system.

iii) Reliability – Computer systems are immune to boredom, tiredness or fatigue. Therefore, these can perform repetitive functions effectively and are highly reliable.

iv) Easy availability of information – The data are easily available and can be communicated to different users at the same time.

v) Up-to-date information – Account balances will always be up to date since the records are automatically updated as and when accounting data are entered or stored.

vi) Efficiency – The computer based accounting system ensures better use of time and resources.

vii) Storage and retrieval – Computer based systems require a fractional amount of physical space as compared to the books of accounts in the form of journals, ledgers and accounting registers.

viii) Works as a motivator to employees – Employees using computer systems feel more valued as they are trained and specialised for the job.

Question 13.
Explain the Components of Computerised Accounting System.
i) Hardware – The physical components of a computer constitute its hardware. Hardware consists of input devices and output devices that make a complete computer system. Examples of input devices are keyboard, optical scanner, mouse, joystick, touch screen and stylus which are used to feed data into the computer. Output devices such as monitor and printer are media to get the output from the computer.

ii) Software – A set of programs that form an interface between the hardware and the user of a computer system are referred to as software.

iii) People – The most important element of a computer system is its users. They are also called live-ware of the computer system.

iv) Procedure – Procedure is a step by step series of instructions to perform a specific function and achieve desired output.

v) Data – The facts and figures that are fed into a computer for further processing are called data. Data are raw input until the computer system interprets them using machine language, stores them in memory, classifies them for processing and produces results in conformance with the instructions given to it. Processed and useful data are called information which is used for decision making.

vi) Connectivity – When two or more computers are connected to each other, they can share information and resources such as sharing of files (data/music, etc), sharing of printer, sharing of facilities like the internet. This sharing is possible using wires, cables, satellite, infra-red, Bluetooth, microwave transmission, etc.

Question 14.
Differences between manual and computerised accounting system.

Question 15.

## Samacheer Kalvi 11th Accountancy Guide Chapter 12 Final Accounts of Sole Proprietors – I

Tamilnadu State Board New Syllabus Samacheer Kalvi 11th Accountancy Guide Pdf Chapter 12 Final Accounts of Sole Proprietors – I Text Book Back Questions and Answers, Notes.

## Tamilnadu Samacheer Kalvi 11th Accountancy Solutions Chapter 12 Final Accounts of Sole Proprietors – I

### 11th Accountancy Guide Final Accounts of Sole Proprietors – I Text Book Back Questions and Answers

I. Multiple Choice Questions

Question 1.
Closing Stock is an item of ________.
a) Fixed Asset
b) Current asset
c) Fictitious Asset
d) Intangible asset
b) Current asset

Question 2.
Balance sheet is ________.
a) An account
b) A statement
c) Neither a statement nor an account
d) None of the above
b) A statement

Question 3.
Net profit of the business increases the ________.
a) Drawings
b) Receivables
c) Debts
d) Capital
d) Capital

Question 4.
Carriage inwards will be shown ________ .
b) In the profit and loss account
c) On the liabilities side
d) On the assets side

Question 5.
Bank overdraft should be shown ________.
b) Profit and loss account
c) On the liabilities side
d) On the assets side
c) On the liabilities side

Question 6.
Balance sheet shows of the business ________.
a) Profitability
b) Financial position
c) Sales
d) Purchases
b) Financial position

Question 7.
Drawings appearing in the trial balance is ________.
b) Subtracted from the purchases
d) Subtracted from the capital
d) Subtracted from the capital

Question 8.
Salaries appearing in the trial balance is shown on the ________.
a) Debit side of trading account
b) Debit side of profit and loss account
c) Liabilities side of the balance sheet
d) Assets side of the balance sheet
b) Debit side of profit and loss account

Question 9.
Current assets does not include ________.
a) Cash
b) Stock
c) Furniture
d) Prepaid expenses
c) Furniture

Question 10.
Goodwill is classified as ________.
a) A current asset
b) A liquid asset
c) A tangible asset
d) An intangible asset
d) An intangible asset

II. Very Short Answer Type Questions

Question 1.
Write a note on trading account.

1. Trading refers to buying and selling of goods with the intention of making profit.
2. Trading account is a nominal account which shows the result of buying and selling of goods for an accounting period.
3. It is prepared to find out the difference between the revenue from sales and cost of goods sold.

Question 2.
What are wasting assets?

1. When the asset is used regularly, it depreciates, eventually having little or no residual value.
2. During the period of depreciation, the asset is called a “wasting asset”.
3. Example, natural resources, such as gas and timber, are wasting assets that eventually are used and then have no remaining value.

Question 3.
What are fixed assets?

1. Fixed assets are those assets which are acquired or constructed for continued use in the business and last for many years such as land and building, plant and machinery, motor vehicles, furniture etc.
2. It is classified into a. Tangible Assets and b. Intangible Assets.

Question 4.
What is meant by purchases returns?

1. Purchases returns or returns outwards, are a normal part of business.
2. Goods may be returned to supplier if they carry defects or if they are not according to the specifications of the buyer.

Question 5.
Name any two direct expenses and indirect expenses. .

1. Direct Expenses: Carriage inwards, Wages, Import Duty, and Royalty
2. Indirect Expenses: Office Expenses, Selling Expenses, Administrative Expenses

Question 6.
Mention any two differences between trial balance and balance sheet.

Question 7.
What are the objectives of preparing trading account?

2. It provides an opportunity to safeguard against possible losses.
3. It provides information about direct expenses and direct incomes.

Question 8.
What is the need for preparing profit and loss account?

1. Ascertainment of net profit and net loss
2. To compare the profits
3. To have a control on expenses
4. It is used to prepare the balance sheet

Question 1.
What are final accounts? What are its constituents?

1. The business entities are interested in knowing periodically the results of business operations carried on and the financial soundness of the business.
2. In other words, they want to know the profitability and the financial position of the business.
3. These can be ascertained by preparing the final accounts or financial statements.
4. The final accounts are usually prepared at the end of the accounting period on the basis of balances of ledger accounts shown by the trial balance.

The final accounts or financial statements include the following:

1. Income Statement or Trading and Profit and Loss Account and
2. Position Statement or Balance Sheet.

The purposes of preparing the financial statements are:

1. To ascertain the financial performance of an enterprise and
2. To ascertain the financial position of an enterprise.
3. The income statement and balance sheet are prepared for these purposes respectively.
4. Income statement gives the manner in which the profit or loss for an accounting period is arrived at.
5. Hence, at the close of the accounting period, all nominal accounts (i.e. expenses, losses, revenues, gains, purchases, purchases returns, sales and sales returns) are to be closed by transferring to the income statement or trading and profit and loss account.

Question 2.
What is meant by closing entries? Why are they passed?
1. Balances of all the nominal accounts are required to be closed on the last day of the accounting year to facilitate the preparation of trading and profit and loss account.

2. It is done by passing necessary closing entries in the journal proper.

3. Purchases have debit balance and a purchases return has credit balance.

4. At the end of the accounting year, the balance in purchases returns account is closed by transferring to purchases account.

5. Similarly, sales account has credit balance and sales returns have debit balance.

6. At the end of the accounting year, the balance in sales returns account is closed by transferring to sales account.

7. The various closing entries are as follows
(e.g.) for closing purchases returns account

Question 3.
What is meant by gross profit and net profit?
Gross profit:

1. The difference between the totals of two sides of the trading account indicates either gross profit or gross loss.
2. If the total of the credit side is more, the difference represents gross profit.
3. On the other hand, if the total of the debit side is higher, the difference represents gross loss.
4. The gross profit or gross loss is transferred to profit and loss account.

Net profit:

1. After debiting indirect expenses and losses and crediting all indirect incomes and gains, if the total of the credit side of the profit and loss account exceeds the debit side, the difference is termed as net.
2. profit.
3. On the other hand, if the total in the debit side exceeds the credit side, the difference is termed as net loss. Net profit or net loss is transferred to the capital account.

Question 4.
“Balance sheet is not an account”- Explain.
1. A balance sheet is a part of the final accounts. However, the balance sheet is a statement and not an account. It has no debit or credit sides and as such the words ‘To’ and ‘By’ are not used before the names of the accounts shown therein.

2. A balance sheet is a summary of the personal and real accounts, which have balances. Personal and real accounts having debit balances are shown on the right hand side known as assets side, whereas personal and real accounts having credit balances are shown on the left hand side known as liabilities side.

3. The totals of the two sides of the balance sheet must be equal. If the totals are not equal, it indicates existence of error. It must satisfy the accounting equation, i.e., Assets = Capital + Liabilities, following the dual aspect concept.

4. Balance sheet is prepared on a particular date and not for a fixed period. It discloses the financial position of a business on a particular date. It gives the balances only for the date on which it is prepared.

5. It shows the financial position of the business according to the going concern concept.

Question 5.
What are the advantages of preparing a balance sheet?
1. The main purpose of preparing a balance sheet is to ascertain the true financial position of the business at a particular point of time.

2. It helps in comparing the cost of various assets of the business such as the amount of closing stock, amount due from debtors, amount of fictitious assets, etc.

Moreover as assets and liabilities of similar nature are grouped and presented in balance sheet, a comparative study of these assets and liabilities is facilitated. It helps in comparing the various liabilities of the business.

3. It helps in finding out the solvency position of the firm. The firm’s solvency position is favourable if the assets exceed the external liabilities. The firm’s solvency position is not favourable it the external liabilities exceed the assets.

Question 6.
What is meant by grouping and Marshalling of assets and liabilities?

1. The assets and liabilities shown in the balance sheet are grouped and presented in a particular order.
2. The term ‘grouping’ means showing the items of similar nature under a common heading.
3. For example, the amount due from various customers will be shown under the head ‘Sundry debtors/ Similarly, under the head ‘Current assets’, the balance of cash, bank, debtors, stock and other current assets will be shown.
4. ‘Marshalling’ is the arrangement of various assets and liabilities in a proper order.
5. Marshalling can be made in one of the following two ways:

a) In the order of liquidity:

• According to this method, an asset which is most easily convertible into cash, i.e., cash in hand is shown first and then will follow those assets which are comparatively less easily convertible, So that the least liquid asset i.e., goodwill is shown last.
• In the same way, the liabilities which are to be paid at the earliest will be shown first. In other words, current liabilities are shown first, then fixed or long-term liabilities and finally the proprietor’s capital.

b) In the order of permanence:

• This method is exactly the reverse of the first method.
• Asset which is more permanent, i.e., goodwill is shown first followed by assets which are less permanent. Similarly, those liabilities which are to be paid last will be shown first.
• In other words, the proprietor’s capital is shown first, then fixed or long-term liabilities and lastly the current liabilities. Joint stock companies are required under the Companies Act to prepare their balance sheet in the order of permanence.

IV. Exercises

Question 1.
Prepare trading account in the books of Sivashankar from the following figures

Solution:

Question 2.
Prepare trading account in the books of Mr. Sanjay for the year ended 31st December 2017

Solution:
Trading account as on 31st Dec 2017

Question 3.
From the following balances taken from the books of Saravanan, calculate gross profit for the year ended December 31, 2017

Solution:
Trading account as on 31st Dec 2017

Question 4.
From the following details for the year ended 31st March, 2018, prepare trading account.

Solution:
Trading account as on 31st Mar 2018

Question 5.
Ascertain gross profit or gross loss from the following:

Solution:

Question 6.
From the following balances taken from the books of Victor, prepare trading account for the t year ended December 31, 2017:

Solution:
Trading account as on 31st Dec 2017

Question 7.
Compute cost of goods sold from the following information

Solution:
Compute cost of goods sold from the following information.
Cost of goods sold = Opening stock + Net purchases + Direct expenses – Closing stock
= 10,000 + 80,000 + 7,000 -15,000 .
= ₹ 82,000

Question 8.
Find out the amount of sales from the following information:

Solution:
Find out the amount of sales from the following information:
Cost of goods sold = Opening stock + Net purchases – Closing stock
= 30,000 + 2,00,000 – 20,000
= ₹ 2,10,000
Let the sales be = 100
Less: Gross profit (30% on sales i.e,100) = 30
Cost of goods sold = ₹ 70
Therefore percentage of gross profit on cost of goods sold is $$\frac { 30 }{ 70 }$$ x 100
= 42.86%
Gross profit = 42.86% on ₹ 2,10,000
i.e = $$\frac { 42.86 }{ 100 }$$ x 2,10,000
= 90,000
Sales = Cost of goods sold + Gross profit
= 2,10,000 + 90,000
Sales = ₹ 3,00,000

Question 9.
Prepare profit and loss account in the books of Kirubavathi for the year ended 31st December, 2016 from the following information:

Solution:
Trading account as on 31st Dec 2016

Question 10.
Ascertain net profit or net loss from the following:

Solution:

Question 11.
From the following details, prepare profit and loss account.

Solution:

Question 12.
From the following information, prepare profit and loss account for the year ending 31st December, 2016.

Solution:
Trading account as on 31st Dec 2016

Question 13.
From the following balances obtained from the books of Mr. Ganesh, prepare trading and profit and loss account.

Solution:
Trading and Profit & loss account

Question 14.
From the following balances extracted from the books of a trader, ascertain gross profit and net profit for the year ended March 31st, 2017.

Closing stock on December 31.12.2017 was ₹ 4,500
Solution:
Trading and Profit & loss A/c for the year ended 31st Mar 2017

Question 15.
From the following particulars, prepare balance sheet in the books of Bragathish as on 31st December, 2017

Solution:
Balance Sheet as on 31st Dec 2017

Question 16.
Prepare trading and profit and loss account in the books of Ramasundari for the year ended 31st December, 2017 and balance sheet as on that date from the following information:

Solution:
Trading and Profit & loss A/c for the year ended 31st Dec 2017

Balance Sheet as on Ramasundari on 31st  December 2017

Question 17.
From the Trial balance, given by Saif, prepare final accounts for the year ended 31st March, 2018 in his books.

Closing stock (31-12-2017) ₹ 14,500
Solution:
Trading and Profit & loss A/c for the year ended 31st Mar 2018

Balance sheet of saif on 31st Mar 2018

Question 18.
Prepare trading and profit and loss account and balance sheet in the books of Deri, a trader, from the following balances as on March 31, 2018.

Closing stock (31st March, 2018) ₹ 8,000
Solution:
Trading and Profit & loss A/c for the year ended 31st Mar 2018

Balance sheet of Deri as on 31st March 2018.

### 11th Accountancy Guide Final Accounts of Sole Proprietors – I Additional Important Questions and Answers

Question 1.
Carriage outwards will be shown ________.
b) In the profit and loss account
c) On the liabilities side
d) On the assets side
b) In the profit and loss account

Question 2.
Opening stock is ________.
c) Credit ¡n profit and loss account
d) Debited in profit and loss account

Question 3.
___________ account enables the trader to find out gross profit or loss.
b) Profit and loss Account
c) Balance sheet
d) Trial balance

Question 4.
__________ account enables the trader to find out Net profit or loss.
b) Profit and loss Account
c) Balance sheet
d) Trial balance
b) Profit and loss Account

Question 5.
Fixed assets does not include ________.
a) Plant
b) Stock
c) Furniture
d) Computer
c) Furniture

Question 6.
Current Liabilities does not include ________.
a) Sundry Creditors
b) Bills Payable
c) Debentures
d) Outstanding Expenses
c) Debentures

Question 7.
All incomes are ________ in the profit and loss account.
a) Debited
b) Credited
c) Assets
d) Liabilities
b) Credited

Question 8.
Bad debt is a ________ expense.
a) Office expenses
c) Selling expenses
d) Distribution expenses
c) Selling expenses

Question 9.
Wages is an example of ________.
a) Capital expenses
b) Indirect expenses
c) Direct expenses
d) Revenue expenses
c) Direct expenses

Question 10.
Fixed assets have ________.
a) Short life
b) long life
c) no life
d) All of these
b) long life

Question 11.
________ refers to buying and selhng of goods with the intention of making profit.
b) Trial balance
c) Profit and loss account
d) Balance sheet

Question 12.
The goods remaining unsold at the end of the accounting period are known as _________
a) Opening stock
b) Closing stock
c) Average stock
d) None of these
b) Closing stock

Question 13.
________ is the arrangement of various assets and liabilities in a proper order.
a) Marshalling
b) Grouping
c) Recording
d) Packing
a) Marshalling

Question 14.
Net profit or Net loss ¡s traflsferred to the ________ account.
b) Profit and loss
c) Capital
d) None of these
c) Capital

Question 15.
Gross profit or Grosš loss is transferred to the _______ account.
b) Profit and loss
c) Capital
d) None of these
b) Profit and loss

II. Very Short Answer Type Questions

Question 1.
According to J. R. Batliboi, “The trading account shows the results of buying and selling of goods. In preparing this account, the general establishment charges are ignored and only the transactions in goods are included.”

Question 2.
What is opening stock?
The stock of goods remaining unsold at the end of the previous year is the opening stock of the current year. This item will not be there in a newly started business. It will not appear if it is adjusted with pur-chases. As opening stock would have been sold during the year, the cost of opening stock is included in trading account.

Question 3.
What do you mean by direct expenses?
All the expenses incurred on the purchase of goods and for bringing the goods to the go down or place of business and to make them to saleable condition are known as direct expenses.

Question 4.
What is Carriage inwards or Freight inwards?
Amount paid for transporting the goods purchased to the go down or business premises is called carriage inwards or carriage on purchases or freight inwards.

Question 5.
What is Wages?

Question 6.
What is Dock Charges?
These are the charges levied for shipping the cargo while entering or leaving docks. When they are paid on import of goods, they are treated as direct expenses.

Question 7.
What do you mean by direct expenses?
The goods remaining unsold at the end of the accounting period are known as closing stock. They are valued at cost price or net realisable value (market price) whichever is lower.

Question 8.
Definition of Profit and Loss?
According to Prof. Carter, “A Profit and Loss Account is an account into which all gains and losses are collected, in order to ascertain the excess of gains over the losses or vice-versa”.

Question 9.
Definition of Balance Sheet?
According to J.R. Batliboi, “A Balance Sheet is a statement prepared with a view to measure the exact financial position of a business on a certain fixed date.”

Question 10.
State Methods of drafting a balance sheet.
The balance sheet of business concern can be presented in the following two forms.

1. Horizontal form
2. Vertical form

Question 11.
Explain the Tangible fixed assets?
Tangible fixed assets are those which have physical existence or which can be seen and felt. Examples: plant and machinery, building and furniture.

Question 1.
What do you mean by current assets?

1. Current assets are those assets which are either in the form of cash or can be easily converted into cash in the normal course of business or within one year.
2. In the words of Howard and Upton, “The current assets are usually defined as those assets which are convertible into cash through the normal course of business within a short time, ordinarily in a year.”
3. Current assets include cash in hand, cash at bank, short-term investments, bills receivable, debtors, prepaid expenses, accrued income, closing stock, etc.
4. Among these, closing stock is valued at cost or realisable value whichever is lower and debtors are shown after deducting a reasonable provision for bad and doubtful debts.

Question 2.
Explain the Intangible fixed assets?

1. Intangible fixed assets are those which do not have any physical existence or which cannot be seen or touched.
2. Examples: goodwill, trade-marks, copy rights and patents. Intangible assets are as much valuable as tangible assets because they also help the firm in earning profits.
3. For example, goodwill helps in attracting customers and patents represent the know-how which helps in producing the goods.

Question 3.
What is the Need for preparation of trading account?
i) Provides information about gross profit or gross loss:

• It shows the gross profit or gross loss of the business for an accounting year.
• This helps the business persons to find out gross profit ratio by expressing the gross profit as a percentage of sales.
• It helps to compare and analyse with the ratios of the previous years.
• Thus, it provides data for com-parison, analysis and planning for a future period.

ii) Provides an opportunity to safeguard against possible losses:

• If the ratio of gross profit has decreased in comparison to the preceding years, effective measures can be taken to safeguard against future losses.
• For example, the sale price of goods may be increased or steps may be taken to analyse and control the direct expenses.

iii) Provides information about direct expenses and direct incomes:

• All the expenses incurred on the purchase of goods are direct expenses. They are recorded in the trading account.
• Trading account also shows sales revenue, which is a direct income. With the help of trading account, percentage of such expenses on sales revenue can be calculated and compared with similar ratios of the previous years.
• Thus, it enables the management to have control over the direct expenses.

Question 4.
What is the Need for preparation of profit and loss account?
i) Ascertainment of net profit or net loss:

• The profit and loss account discloses the net profit available to the proprietor or net loss to be borne by him.
• Ascertainment of profitability helps in planning for the growth and efficiency of a business enterprise.
• Inter-firm comparison and intra-firm comparison of profit and loss account items help in assessing efficiency in comparison with other enterprises and other departments of the same enterprise respectively.

ii) Comparison of profit – The net profit of the current year can be compared with the profit of the previous years. It helps to know whether the business is conducted efficiently or not.

iii) Control on expenses – Profit and loss account helps in comparing various expenses with the expenses of the previous years. The percentage of individual expenses to net sales can be calculated and compared with the similar ratios of previous years. Such a comparison will be helpful in taking effective steps for controlling unnecessary expenses.

iv) Helpful in the preparation of balance sheet – A balance sheet can be prepared only after ascertaining the net profit or loss through profit and loss account. Net profit or loss is shown in the balance sheet. Thus, it facilitates preparation of balance sheet.

Question 5.
What is the Need for preparation of balance sheet?
a) The main purpose of preparing a balance sheet is to ascertain the true financial position of the business at a particular point of time.

b) It helps in comparing the cost of various assets of the business such as the amount of closing stock, amount due from debtors, amount of fictitious assets, etc.

Moreover as assets and liabilities of similar nature are grouped and presented in balance sheet, a comparative study of these assets and liabilities is facilitated. It helps in comparing the various liabilities of the business.

c) It helps in finding out the solvency position of the firm. The firm’s solvency position is favourable if the assets exceed the external liabilities. The firm’s solvency position is not favourable it the external liabilities exceed the assets.

Question 6.
What are the Characteristics of balance sheet?
a) A balance sheet is a part of the final accounts. However, the balance sheet is a statement and not an account. It has no debit or credit sides and as such the words ‘To’ and ‘By’ are not used before the names of the accounts shown therein.

b) A balance sheet is a summary of the personal and real accounts, which have balances. Personal and real accounts having debit balances are shown on the right hand side known as assets side, whereas personal and real accounts having credit balances are shown on the left hand side known as liabilities side.

c) The totals of the two sides of the balance sheet must be equal. If the totals are not equal, it indicates existence of error. It must satisfy the accounting equation, ie., Assets = Capital + Liabilities, following the dual aspect concept.

d) Balance sheet is prepared on a particular date and not for a fixed period. It discloses the financial position of a business on a particular date. It gives the balances only for the date on which it is prepared.

e) It shows the financial position of the business according to the going concern concept.

Question 7.
What is the Classification of assets?
a) Fixed assets – Fixed assets are those assets which are acquired or constructed for continued use in the business and last for many years such as land and building, plant and machinery, motor vehicles, furniture, etc. According to Finley and Miller, “Fixed assets are assets of a relatively permanent nature used in the operations of business and not intended for sale”.

b) Current assets – Current assets are those assets which are either in the form of cash or can be easily converted into cash in the normal course of business or within one year. In the words of Howard and Upton, “The current assets are usually defined as those assets which are convertible into cash through the normal course of business within a short time, ordinarily in a year.”

Current assets include cash in hand, cash at bank, short-term investments, bills receivable, debtors, prepaid expenses, accrued income, closing stock, etc.

c) Liquid assets – Liquid assets are the assets which are either in the form of cash or which can be immediately converted into cash within a very short period of time, such as cash at bank, bills receivable, short-term investments, debtors and accrued incomes.

In other words, if prepaid expenses and closing stock are excluded from current assets, the balance is known as liquid assets.

d) Investments – Amount invested outside the business in shares, debentures, bonds and other securities is called investments.

If it is invested for a period more than a year they are called long-term investments. If they are invested for a period less than a year they are short term investments and shown under current assets.

e) Wasting assets – These are the assets which get exhausted gradually in the process of excavation. Examples: mines and quarries.

Question 8.
Explain the type of liabilities.
a) Fixed or long-term liabilities – The liabilities which are to be repaid after one year or more are termed as long-term liabilities. Example: Long-term loans.

b) Current or short-term liabilities – The liabilities which are expected to be paid within the normal operating cycle or one year are termed as current or short-term liabilities. These include bank overdraft, creditors, bills payable, outstanding expenses, etc.

c) Contingent liabilities – These are the liabilities which are not certain at the time of preparation of balance sheet. These liabilities may or may not occur.

These are the liabilities which will become payable only on the happening of some specific event which itself is not certain, otherwise these need not be paid. Such liabilities are as follows:

IV. Problems and solutions

Question 1.
From the following particulars prepare the trading account and calculate the gross profit.

Solution:

Question 2.
From the following figures, ascertain the gross profit

Solution:

Question 3.
Front the information given below prepare trading account.

Solution:

Question 4.
From the following particulars calculate gross profit.

Solution:

Question 5.
Calulate the Grose profit from the fllowing figures

Solution:

Question 6.
Prepare profit and loss account for the year ending 31.3.2017

Solution:

Question 7.
From the following information, prepare the Profit and Loss Account of a Trader for the year ending 31st March, 2017.

Solution:

Question 8.
Prepare Trading and Profit Si Loss account from the following information:

Solution:
Trading and Profit & loss A/c Cr

Question 9.
From the following information, prepare a Balance Sheet of Mr.A as at 31st March 2016.

Solution:

Question 10.
From the following information prepare balance sheet

Solution:
Balance Sheet

Question 11.
From the following information prepare trading account for the year ended 31.12.2016.

Solution:
Trading A/c for the year ended 31st Dec 2016

Question 12.
From the following balance extracted from the books of M/S Lavanya and sons, prepare trading account for the year ended 31st March 2017.

Solution:
Trading A/c for the year ended 31st Mar 2017

Question 13.
Prepare trading account for the year ended 31st December 2017 from the following.

Closing stock is valued at ₹ 6,00,000
Solution:
Trading A/c for the year ended 31st Dec 2017

Note: Selling expenses, carriage on sales advertisement and office rent will not appear in trading account as they are indirect expenses.

Question 14.
Following in then extract of a trial balance as on 31st December 2017 prepare trading account.

Solution:
Trading A/c for the year ended 31st Dec 2017

Note:
Closing stock will not appear

Question 15.
From the following information prepare trading account for the year ending 31st December, 2017.

Solution:
Trading A/c for the year ended 31st Dec 2017

Question 16.
Compute cost of goods sold from the following.

Solution:
Cost of goods sold = Opening stock + Net purchases + Direct expenses – Closing stock
= 8,000 + 60,000 + 5,000 – 9,000
= ₹ 64,000

Note : Indirect expenses do not form part of cost of goods sold.

Question 17.
Find the amount of sales from the following.

Solution:
Cost of goods sold = Opening stock + Net purchases + Direct expenses – Closing stock
= 20,000 + 70,000 + 10,000 – 30,000
= ₹ 70,000
Let the sales be less Gross profit (20% on sales i.e,100) (100 – 20 = 80)
cost of goods sold
Therefore percentage of Gross profit on cost of goods sold is $$\frac { 20 }{ 80 }$$ x 100 = 25%
Gross profit = 25% on 70,000 (Ex) $$\frac { 25 }{ 100 }$$ x 70,000 = 17,500
Sales = Cost of goods sold + Gross profit
= 70,000 + 17,500
= ₹ 87,500

Question 18.
Following the information prepare profit and loss account for 31st March 2018.

Solution:
Profit and loss account for the year ended 31st march 2018

Question 19.
Prepare the profit and loss account for the year ended 31st December 2017.

Solution:
Profit and loss account for the year ended 31st December 2017

Note: Carriage inwards will not appear in profit and loss account as is a direct expense.

Question 1.
The following trial balance of Mr.A is extracted on 31.12.2017. Prepare Trading and Profit and Loss account. The closing stock is valued at ₹ 35,000,

Solution:
Trading and Profit & loss A/c for the year ended 31 Dec 2017

Balance Sheet of Mr. A as on 31.12.2017

Question 2.
From the following balances extracted from the accounts of Shri & Co for year ending 31.03.2018, prepare Trading and Profit & loss account and also Balance sheet as on that date.

Solution:
Trading Account of Shri & Co for the year ended 31 Mar 2018

Balance Sheet as on 31 Mar 2018

Question 3.
From the trial balance f Thiru.Vetri for the year ending 31.12.2017 prepare trading & profit & Loss account for that period and also Balance sheet as on that date.

Closing stock Rs. 1,970; outstanding rent ₹ 60
Solution:
Trading and Profi & loss A/c of Mr. Vetri for the year ended 31 Dec 2017

Balance Sheets as on 31 Dec 2017

Question 4.
The following particulars prepare profits and loss account year ended 31st December 2017.

Solution:
Profit and loss account for the year ended 31st Dec 2017

Question 5.
Following balance of Niruban, prepare balance sheet as on 31st December 2017.

Solution:
Balance Sheet as on 31st Dec 2017

Question 6.
Prepare trading and profit and loss A/c of about Rahuman for the year ending 31st December, 2016 and balance sheet as on that date. The closing stock on 31st December 2016 was valued at ₹ 2,000

Solution:
Balance Sheet as on 31st Dec 2016

Balance sheet as on 31st December, 2016

Question 7.
Trial balance of sharn, prepare trading and profit and loss account for the year ending 31st December 2013 was valued at 25,00,000

Solution:
Profit and loss account for the year ended 31st Dec 2013

Balance sheet as on sharan 31st December 2017

Question 8.
The trial balance of Ms. Kalpana shows the following balance on March 31.2017

The closing stock was valued at ₹ 60,000

Balance sheet of Ms. Kalpana as on 31st March 2017

## Samacheer Kalvi 11th Accountancy Guide Chapter 11 Capital and Revenue Transactions

Tamilnadu State Board New Syllabus Samacheer Kalvi 11th Accountancy Guide Pdf Chapter 11 Capital and Revenue Transactions Text Book Back Questions and Answers, Notes.

## Tamilnadu Samacheer Kalvi 11th Accountancy Solutions Chapter 11 Capital and Revenue Transactions

### 11th Accountancy Guide Capital and Revenue Transactions Text Book Back Questions and Answers

I. Multiple Choice Questions

Question 1.
Amount spent on increasing the seating capacity in a cinema hall is _______.
a) Capital expenditure
b) Revenue expenditure
c) Deferred revenue expenditure
d) None of the above.
a) Capital expenditure

Question 2.
Expenditure incurred ₹ 20,000 for trial run of a newly installed machinery will be _______.
a) Preliminary expense
b) Revenue expenditure
c) Capital expenditure
d) Deferred revenue expenditure
c) Capital expenditure

Question 3.
Interest on bank deposits is _______.
a) Capital receipt
b) Revenue receipt
c) Capital expenditures
d) Revenue expenditures
b) Revenue receipt

Question 4.
Amount received from IDBI as a medium term loan for augmenting working capital _______.
a) Capital expenditures
b) Revenue expenditures
c) Revenue receipts
d) Capital receipt
d) Capital receipt

Question 5.
Revenue expenditure is intended to benefit _______.
a) Past period
b) Future period
c) Current period
d) Any period
c) Current period

Question 6.
Pre – operative expenses are _______.
a) Revenue expenditure
b) Prepaid revenue expenditure
c) Deferred revenue expenditure
d) Capital expenditure
d) Capital expenditure

II. Very Short Answer Type Question

Question 1.
What is meant by revenue Expenditure?

1. The expenditure incurred for day to day running of the business or for maintaining the earning capacity of the business is known as revenue expenditure.
2. It is recurring in nature. It is incurred to generate revenue for a particular accounting period. The revenue expenditure may be incurred in relation with revenue or in relation with a particular accounting period.
3. For example, cost of purchases is a revenue expenditure related to sales revenue. Rent and salaries are related to a particular accounting period.

Question 2.
What is capital expenditure?

1. It is an expenditure incurred during an accounting period, the benefits of which will be available for more than one accounting period.
2. It includes any expenditure resulting in the acquisition of any fixed asset or contributes to the revenue earning capacity of the business. It is non- recurring in nature.

Question 3.
What is capital profit?
Capital profit is the profit which arises not from the normal course of the business. Profit on sale of fixed asset is an example for capital profit.

Question 4.
Write a short note on revenue receipt.
Receipts which are obtained in the normal course of business are called revenue receipts. It is recurring in nature. The amount received is generally small.

Examples:

• Proceeds from sale of goods
• Dividend from investment in shares.

Question 5.
What is meant by deferred revenue expenditure?

1. An expenditure, which is revenue expenditure in nature, the benefit of which is to be derived over a subsequent period or periods is known as deferred revenue expenditure.
2. The benefit usually accrues for a period of two or more years. It is for the time being, deferred from being charged against income. It is charged against income over a period of certain years.

Question 1.
Distinguish between capital expenditure and revenue expenditure.

Question 2.
Distinguish between capital receipt and revenue receipt.

Question 3.
What is deferred revenue expenditure? Give two examples.
1. An expenditure, which is revenue expenditure in nature, the benefit of which is to be derived over a subsequent period or periods is known as deferred revenue expenditure.

2. The benefit usually accrues for a period of two or more years. It is for the time being, deferred from being charged against income. It is charged against income over a period of certain years.

Examples:

• Considerable amount spent on advertising
• Major repairs to plant and machinery

IV. Exercises

Question 1.
State whether the following expenditures are capital, revenue or deferred revenue.

1. Advertising expenditure, the benefits of which will last for three years.
2. Registration fees paid at the time of registration of a building.
3. Expenditure incurred on repairs and whitewashing at the time of purchase of an old building in order to make it usable.

Solution:

1. Deferred revenue expenditure
2. Capital Expenditure
3. Capital Expenditure

Question 2.
Classify the following items into capital and revenue.

1. Registration expenses incurred for the purchase of land.
2. Repairing charges paid for remodeling the old building purchased.
3. Carriage paid on goods purchased.
4. Legal expenses paid for raising of loans

Solution:

1. Capital
2. Capital
3. Revenue
4. Capital

Question 3.
State whether they are capital and revenue.

1. Construction of building ₹ 10,00,000.
2. Repairs to furniture ₹ 50,000.
3. White-washing the building ₹ 80,000
4. Pulling down the old building and rebuilding ₹ 4,00,000

Solution:

1. Capital
2. Revenue
3. Revenue
4. Capital

Question 4.
Classify the following items into capital and revenue.

1. ₹ 50,000 spent for railway siding.
2. Loss on sale of old furniture
3. Carriage paid on goods sold.

Solution:

1. Capital
2. Revenue
3. Revenue

Question 5.
State whether the following are capital, revenue and deferred revenue.

1. Legal fees paid to the lawyer for acquiring a land ₹ 20,000.
2. Heavy advertising cost of ₹ 12,00,000 spent on introducing a new product.
3. Renewal of factory licence ₹ 12,000.
4. A sum of ₹ 4,000 was spent on painting the factory.

Solution:

1. Capital
2. Deferred Revenue
3. Revenue
4. Revenue

Question 6.
Classify the following receipts into capital and revenue.

1. Sale proceeds of goods ₹ 75,000.
2. Loan borrowed from bank ₹ 2,50,000
3. Sale of investment ₹ 1,20,000.
5. ₹ 1,400 wages paid in connection with the erection of new machinery.

Solution:

1. Revenue
2. Capital
3. Capital
4. Revenue
5. Capital

Question 7.
Identify the following items into capital or revenue.

1. Audit fees paid ₹ 10,000.
2. Labour welfare expenses ₹ 5,000.
3. ₹ 2,000 paid for servicing the company vehicle.
4. Repair to furniture purchased second hand ₹ 3,000.
5. Rent paid for the factory ₹ 12,000

Solution:

1. Revenue
2. Revenue
3. Revenue
4. Capital
5. Revenue

### 11th Accountancy Guide Capital and Revenue Transactions Additional Important Questions and Answers

Question 1.
Expenses on research and development will be classified under _______.
a) Preliminary expense
b) Revenue expenditure
c) Capital expenditure
d) Deferred revenue expenditure
d) Deferred revenue expenditure

Question 2.
Depreciation on fixed asset is a _______ expenditure.
a) Capital expenditure
b) Revenue expenditure
c) Deferred revenue expenditure
d) None of the above.
b) Revenue expenditure

Question 3.
Revenue receipts are _______ in the business.
a) non-recurring
b) recurring
c) neither of the above
d) A AND B
b) recurring

Question 4.
An plant worth ₹ 8,000 is sold for ₹ 8,500 the capital receipt amounts to _______.
a) ₹ 8,000
b) ₹ 8,500
c) ₹ 500
d) ₹ 165
c) ₹ 500

Question 5.
An asset worth ₹ 1,00,000 is sold for ₹ 85,000 the capital loss amounts to _______.
a) ₹ 85,000
b) ₹ 1,00,000
c) ₹ 15,000
d) ₹ 70000
c) ₹ 15,000

Question 6.
An asset worth ₹ 1,00,000 is sold for ₹ 75,000 the capital loss amounts to
a) ₹ 1,75,000
b) ₹ 1,00,000
c) ₹ 75,000
d) ₹ 25,000
c) ₹ 75,000

Question 7.
Transaction which provide benefit to*the business for more than one year is called as _______.
a) Capital expenditure
b) Revenue expenditure
c) Deferred revenue expenditure
d) None of the above
c) Deferred revenue expenditure

Question 8.
Revenue expenditure is intended to benefit.
a) Subsequent year
b) previous’ year
c) current year
d) None of the above
c) current year

II. Very Short Answer Type Questions

Question 1.
What is revenue loss?
Revenue losses are the losses that arise from the normal course of the business. In other words, ‘net loss’ – i.e., excess of revenue expenditures over revenue receipts.

Question 2.
Write a short note on Capital receipt.
Receipt which is not revenue in nature is called capital receipt. It is non-recurring in nature. The amount received is normally substantial. It is shown on the liabilities side of the balance sheet.

Question 3.
Write the Features of capital expenditure?

1. It gives benefit for more than one accounting period.
2. It includes acquisition of fixed assets and all expenditure incurred upto the point an asset is ready for use.
3. It contributes to the revenue earning capacity of the business.
4. It is non-recurring in nature.
5. It is shown on the assets side of the balance sheet.

Question 4.
Write the Features of revenue expenditure?

1. It is recurring in nature.
2. It is incurred for maintaining the earning capacity of the business.
3. Its benefit expires in the same accounting period.
4. It is shown on the debit side of the trading and profit and loss account.

Question 5.
Write the Features of deferred revenue expenditure?

1. It is a revenue expenditure, the benefit of which is to be derived over a subsequent period or periods.
2. It is not fully written off in the year of actual expenditure. It is written off over a period of certain years.
3. The balance available after writing off (i.e., Actual expenditure – Amount written off) is shown on the assets side balance sheet.

Question 6.
Distinguish Capital, Revenue 8i Deferred revenue expenditure.

Question 1.
Classify the following expenditures and receipts as capital or revenue

1. ₹ 10,000 spent as travelling expenses of the directors on trips abroad for the purchase of fixed assets.
3. Amount spent on demolition of building to construct a large building on the same site.
4. Insurance claim received on account of machinery damaged by fire.

Solution:

1. Capital expenditure
2. Revenue receipt
3. Capital expenditure
4. Capital receipt.

Question 2.
Classify the following expenses as capital or revenue.
(i) The sum of ₹ 3,200 has been spent on a machine as follows:

• ₹ 2,000 for additions to double the output.
• ₹ 1,200 for repairs necessitated by negligence.

(ii) Overhauling expenses of ₹ 25,000 for the engine of a motor car to get better fuel efficiency.
Solution:
(i) a. capital expenditure
b. revenue expenditure

(ii) capital expenditure.

Question 3.
State whether the following are capital or revenue items.

1. ₹ 5,000 spent towards additions to buildings.
2. Second-hand motor car purchased for ₹ 30,000 and paid ₹ 2,000 as repairs immediately.
3. ₹ 10,000 was spent on painting the new factory.
4. Freight and cartage on the new machine ₹ 150, erection charges ₹ 200.
5. ₹ 150 spent on repairs before using a second hand car purchased recently.

Solution:

1. Capital expenditure.
2. Capital expenditure.
3. Capital expenditure.
4. Capital expenditures.
5. Capital expenditure.

Question 4.
State whether the following are capital, revenue or deferred revenue expenditure.

1. Carriage of ₹ 1,000 spent on machinery purchased and installed.
2. Office rent paid ₹ 2,000.
3. Wages of ₹ 5,000 paid to machine operators.
4. Hire charges for the use of motor vehicle, hired for five years, but paid yearly.

Solution:

1. Capital expenditure.
2. Revenue expenditure.
3. Revenue expenditure.
4. Revenue expenditure.

Question 5.
State with reasons whether the following are capital or revenue expenditure

1. Expenses incurred in connection with obtaining a licence for starting the factory for ₹ 25,000.
2. A factory shed was constructed at a cost of ₹ 2,00,000. A sum of ₹ 10,000 had been incurred in the construction of temporary huts for storing building material.
3. Overhaul expenses of second-hand machinery purchased amounted to ₹ 5,000.

Solution:

1. Capital expenditure.
2. Capital expenditure.
3. Capital expenditure.

Question 6.
State with reasons whether the following are capital or revenue or deferred revenue expenditure

1. Advertisement expenses amounted to ₹ 10 crores to introduce a new product.
2. Expenses on freight for purchasing new machinery.
3. Freight and insurance on the new machinery and cartage paid to bring the new machinery to the factory.

Solution:

1. Deferred revenue expenditure.
2. Capital expenditure.
3. Capital expenditure.

## Samacheer Kalvi 11th Accountancy Guide Chapter 10 Depreciation Accounting

Tamilnadu State Board New Syllabus Samacheer Kalvi 11th Accountancy Guide Pdf Chapter 10 Depreciation Accounting Text Book Back Questions and Answers, Notes.

## Tamilnadu Samacheer Kalvi 11th Accountancy Solutions Chapter 10 Depreciation Accounting

### 11th Accountancy Guide Depreciation Accounting Text Book Back Questions and Answers

I. Multiple Choice Questions

Question 1.
Under straight line method, the amount of depreciation is _______.
a) Increasing every year
b) Decreasing every year
c) Constant for all the years
d) Fluctuating every year
c) Constant for all the years

Question 2.
If the total charge of depreciation and maintenance cost are considered, the method that provides a uniform charge is _______.
a) Straight line method
b) Diminishing balance method
c) Annuity method
d) Insurance policy method
b) Diminishing balance method

Question 3.
Under the written down value method of depreciation, the amount of depreciation is _______.
a) Uniform in all the years
b) Decreasing every year
c) Increasing every year
d) None of the above
b) Decreasing every year

Question 4.
Depreciation provided on machinery is debited to _______.
a) Depreciation account
b) Machinery account
d) Provision for depreciation account
a) Depreciation account

Question 5.
Cash received from sale of fixed asset is credited to _______.
a) Profit and loss account
b) Fixed asset account
c) Depreciation account
d) Bank account
b) Fixed asset account

Question 6.
Depreciation is provided on _______.
a) Fixed assets
b) Current assets
c) Outstanding charges
d) All assets
a) Fixed assets

Question 7.
Depreciation is caused by _______.
a) Lapse of time
b) Usage
c) Obsolescence
d) a, b and c
d) a, b and c

Question 8.
Depreciation is the process of _______.
a) Allocation of cost of the asset to the period of its useful life
b) Valuation of assets
c) Maintenance of an asset in a state of efficiency
d) Adding value to the asset
a) Allocation of cost of the asset to the period of its useful life

Question 9.
For which of the following assets, the depletion method is adopted for writing off cost of the asset?
a) Plant and machinery
b) Mines and quarries
c) Buildings
b) Mines and quarries

Question 10.
A depreciable asset may suffer obsolescence due to _______.
a) Passage of time
b) Wear and tear
c) Technological changes
d) None of the above.
c) Technological changes

Question 11.
Which method shall be efficient, if repairs and maintenance cost of an asset increases as it grows older.
a) Straight line method
b) Reducing balance method
c) Sinking fund method
d) Annuity method
b) Reducing balance method

Question 12.
Depreciation is to be calculated from the date when _______.
a) Asset is put to use
d) Invoice of assets is received
a) Asset is put to use

Question 13.
If the rate of depreciation is same, then the amount of depreciation under straight line method vis-a-written down value method will be _______.
a) Equal in all years
b) Equal in the first year but higher in subsequent years
c) Equal in the first year but lower in subsequent years
d) Lower in the first year but equal in subsequent years.
b) Equal in the first year but higher in subsequent years

Question 14.
Residual value of an asset means the amount that it can fetch on sale at the _______ of its useful life.
a) Beginning
b) End
c) Middle
d) None
b) End

II. Very Short Answer Type Questions

Question 1.
What is meant by depreciation?

• The process of allocation of the relevant cost of a fixed asset over its useful life is known asdepreciation.
• It is an allocation of cost against the benefit derived from a fixed asset during an accounting period.

Question 2.
List out the various methods of depreciation.
The following are the different methods of providing depreciation

• Straight line method or Fixed installment method or Original cost method
• Written down value method or Diminishing balance method
• Sum of years of digits method
• Machine hour rate method
• Depletion method
• Annuity method.
• Revaluation method
• Sinking fund method
• Insurance policy method

Question 3.
Give the formula to find out the amount and rate of depreciation under straight line method of depreciation.

Question 4.
What is annuity method?
1. Under this method, not only the original cost of the asset but also the amount of interest on the investment is taken into account while computing depreciation.

2. The idea of considering interest is that if the investment is made in any other asset instead of the relevant fixed asset, it would have earned a certain rate of interest.

3. To calculate the amount of depreciation, annuity factor is used. Annuity factor can be found out from the annuity table or by using formula.

4. Amount of depreciation is computed as follows:
Amount of depreciation = Annuity factor x Original cost of the asset

Question 5.
What is sinking fund method?
1. Sinking fund method is adopted especially when it is desired not merely to write off an asset but also to provide enough funds to replace an asset at the end of its working life.

2. Under this method, theamount charged as depreciation is transferred to depreciation fund and invested outside thebusiness.

3. This method of depreciation is suitable for assets of higher value.

4. This method is also known as depreciation fund method.

5. This method not only takes into account depreciation but also makes provision for the replacement of the asset.

Question 1.
What are the objectives of providing depreciation?
Following are the objectives of providing depreciation:

1. To find out the true profit:

• According to matching principle, the expenses incurred during a period must be matched with reve¬nue earned during that period.
• Hence, when an asset is used for generating income for a business, the cost of the asset attributable to the use, i.e., the reduction in the book value of the asset proportionate to the benefit derived from it, should be charged against the revenue.
• This is to be done to find out the true cost of production and profit or loss of the business for every accounting period.

2. To present the true and fair view of financial position:

• When the depreciation is charged on fixed assets, the book value of fixed assets are reduced to that extent and the remaining value is shown in the balance sheet.
• The balance represents the value of benefit that is yet to be derived from them.
• The written down value is the true value of fixed assets which represent cost not yet written off.
• The balance sheet must represent a true and fair view of financial status.
• Hence, fixed assets must be shown at their at written downvalue.

3. To facilitate replacement of fixed assets:

• When the depreciation is debited to profit and loss account, an equal amount is either retained in the business or invested outside the business.
• When the useful life of an asset comes to anend, a new asset can be purchased by using the resources available in the business.

4. To avail tax benefits:

• As per the Indian Income Tax Act, while computing tax on business income, depreciation is deductible from income.
• Hence, depreciation is computed and charged to profit and iossaccount to reduce tax liability. (v)To comply with legal requirements:
• Depreciation is provided on fixed assets to comply with the provisions of law apart from Income Tax Act.
• For example, Section 123(1) of the Indian Companies Act, 2013, requires every company to provide depreciation on fixed assets before declaring dividend to its shareholders.

Question 2.
What are the causes for depreciation?
1. Wear and Tear:

• The physical deterioration of assets due to normal use is called wear and tear.
• The value of the assets decreases proportionately.

2. Efflux of time:
Some kinds of assets become potentially less useful with the passage of time whether used or not.

3. Obsolescence:

• It is a reduction in the value of assets as a result of the availability of updated alternative assets.
This happens due to new inventions and innovations.
• Though the original asset is in a usable condition, it is not preferred by the users and it loses its value
• For example, preference of latest computers by the users.

• In some cases, the use of assets may be stopped due to their inadequacy for the purpose.
• These may become inadequate due to expansion in the capacity of a firm.

5. Lack of maintenance:

• The good maintenance naturally increase the life of the asset.
• When there is lack of maintenance, there is possibility of more depreciation.

6. Abnormal factors:

• Decline in the usefulness of fixed asset may be caused by abnormal factors like damage due to fire accidents, natural calamities etc.

Question 3.
State the advantages and limitations of straight line method or depreciation.
Following are the merits of straight line method of depreciation
(a) Simple and easy to understand – Computation of depreciation under this method is very simple and easy to understand.

(b) Equality of depreciation burden – Equal amount of depreciation is debited to the profit and loss account each year to reduce the burden of depreciation on the profit of each year is equal.

(c) Assets can be completely written off – The book value of an asset can be reduced to zero if there is no scrap value or to be the scrap value at the end of its useful life. The asset account can be completely written off.

(d) Suitable for the assets having fixed working life – This method is appropriate for the fixed assets having certain fixed period of working life. In such cases, the estimation of useful life is easy and in turn in helps in easy determination of rate of depreciation.

Limitations:
(a) Ignores the actual use of the asset – A fixed amount of depreciation is provided on each asset by applying the predetermined rate of depreciation on its original cost. But the actual use of the asset is not considered in computation of depreciation.

(b) Ignores the interest factor – This method does not take into account the loss of interest on the amount invested in the asset.

(c) Total charge on the assets will be more when the asset becomes older – The amount of depreciation and cost of maintenance put together is less in the initial period and goes up year after year. This method did not concentrate on this.

(d) Difficulty in the determination of scrap value – It may be quite difficult to assess the true scrap value of the asset after a long period after the date of its installation.

Question 4.
State the advantages and limitations of written down value method of depreciation.
(a) Equal Charge against income

• In the starting period depreciation is high and repaid charges are low.
• When the asset becomes older, the amount of depreciation charged is less but repair charges are high.
• The total burden on profit in respect of depreciation and repairs put together remains almost similar year after year.

(b) Logical Method:

• In the earlier years, when the asset is more productive, high depreciation is charged.
• In the later years when the asset becomes less productive, the depreciation charge is less.

Limitations:
(a) Assets cannot be completely written off – Under this method, the value of an asset even if it becomes obsolete and useless, cannot be reduced to zero and some balance would continue in the asset account.

(b) Ignores the interest factor – This method does not take into account the loss of interest on the amount invested in the asset. The amount would have earned interest, had it been invested outside the business is not considered.

(c) Difficulty in determining the rate of depreciation – Under this method, the rate of providing depreciation cannot be easily determined. The rate is generally kept higher because it takes very long time to write off an asset down to its scrap value.

(d) Ignores the actual use of the asset – Under this method, a fixed rate of depreciation is provided on the written down value of the asset by applying the predetermined rate of depreciation on its original cost. But the actual use of the asset is not considered in the computation of depreciation.

Question 5.
Distinguish between straight line method and written down value method of providing depreciation.

IV. Exercises

Straight line Method:

Question 1.
A firm purchased plant for ₹ 40,000. Erection charges amounted to ₹ 2,000. Effective life of the plant is 5 years. Calculate the amount of depreciation per year under straight line method.
Solution:

Question 2.
A company purchased a building for ₹ 50,000. The useful life of the building is 10 years and the residual value is ₹ 2,000. Find out the amount and rate of depreciation under straight line method.
Solution:

Question 3.
Furniture was purchased for ₹ 60,000 on 1-7-2016. It is expected to last for 5 years. Estimated scrap at the end of five years is ₹ 4,000. Find out the rate of depreciation under straight line method.
Solution:

Question 4.
Calculate the rate of depreciation under straight line method from the following information
Purchased a second hand machinery on 1.1.2018 for ₹ 38,000
On 1.1.2018 spent ₹ 12,000 on its repairs
Expected useful life of machine is 4 years
Estimated residual value ₹ 6,000
Solution:

Note:
Original cost = Purchases price + repairs = 38,000 + 12,000 = ₹ 50,000

Question 5.
Calculate the rate of depreciation under straight line method.
Purchase price of a machine ₹ 80,000
Expenses to be capitalized ₹ 20,000
Estimated residual value ₹ 4,000
Expected useful life 4 years
Solution:

Note:
Original cost = Purchases price + Expense to be Capitalized
= 80,000 + 20,000
= ₹ 1,00,000

Question 6.
Machinery was purchased on 1st January 2015 for ₹ 4,00,000. ₹ 15,000 was spent on its erection and ₹ 10,000 on its freight charges. Depreciation is charged at 10% per annum on straight line method. The books are closed on 31st March each year. Calculate the amount of depreciation on machinery for the first two years.
Solution:
Calculation on the amout of depreciation on machinery

Amount of depreciation
31-3-2015 = ₹ 10625
31-3-2016 = ₹ 42500
Note:
Original cost = Purchases price + Erection charges + freight charges
= 4,00,000 + 15,000 + 10,000 = ₹ 4,25,000

Question 7.
An asset is purchased on 1.1.2016 for ₹ 25,000. Depreciation is to be provided annually according to straight line method. The useful life of the asset is iO years and its residual value is ₹ 1,000. Accounts are closed on 31st December every year. You are required to find out the rate of depreciation and give journal entries for first two years.
Solution:

Question 8.
From the following particulars, give journal entries for 2 years and prepare machinery account under straight line method of providing depreciation:
Machinery was purchased on 1.1.2016
Price of the machine ₹ 36,000
Freight charges ₹ 2,500
Installation charges ₹ 1,500
Life of the machine 5 years
Solution:

Journal entries:

Machinary Account:

Question 9.
A manufacturing company purchased on 1 April, 2010, a plant and machinery for ₹ 4,50,000 and spent ₹ 50,000 on its installation. After having used it for three years, it was sold for ₹ 3,85,000. Depreciation is to be provided every year at the rate of 15% per annum on the fixed installment method. Accounts are closed on 31st March every year.
Solution:
Calculate profit or loss on sale of machinery.

Profit on sales = sale price – Book value
= 3,85,000 – 2,75,000
= ₹ 1,10,000

Question 10.
On 1st April 2008, Sudha and Company purchased machinery for ₹ 64,000. To instal the machinery expenses incurred was ₹ 28,000. Depreciate machinery 10% p.a. under straight line method. On 30th June, 2010 the worn out machinery was sold for ₹ 52,000. The books are closed on 31st December every year. Show machinery account.
Solution:
Machinary Account

Question 11.
Ragul purchased machinery on April 1, 2014 for ₹ 2,00,000. On 1st October 2015, a new machine costing ₹ 1,20,000 was purchased. On 30th September 2016, the machinery purchased on April 1, 2014 was sold for ₹ 1,20,000. Books of accounts are closed on 31st March and depreciation is to be provided at 10% p.a. on straight line method. Prepare machinery account and depreciation account for the years 2014-15 to 2016-17.
Solution:
Machinery Account

Depreciation Account

Notes

Question 12.
An asset is purchased for ₹ 50,000. The rate of depreciation is 15% p.a. Calculate the annual depreciation for the first two years under diminishing balance method.
Solution:

Question 13.
A boiler was purchased on 1st January 2015 from abroad for ₹ 10,000. Shipping and forwarding charges amounted to 12,000. Import duty ₹ 7,000 and expenses of installation amounted to ₹ 1,000. Calculate depreciation for the first 3 years @10% p.a. on diminishing balance method assuming that the accounts are dosed 31st December each year.
Solution:
Calculate the amount of Depreciation
Cost of the assets = Purchase price + shipping and forwarding charges + Import duty+Install – action charge.
= 10,000 + 2,000 + 7,000 + 1,000
= ₹ 20,000.

Question 14.
A furniture costing ₹ 5,000 was purchased on 1.1.2016, the installation charges being ₹ 1,000. The furniture is to be depreciated @10% p.a. on the diminishing balance method. Pass journal entries for the first two years.
Solution:

Question 15.
A firm acquired a machine on 1st April 2015 at a cost of ₹ 50,000. Its life is 6 years. The firm writes off depreciation @ 30% p.a. on the diminishing balance method. The firm closes its books on 31st December every year. Show the machinery account and depreciation account for three years starting from 1st April 2015.
Solution:
Machinary Account

Depreciation Account

Question 16.
A firm purchased a machine for ₹ 1,00,000 on 1-7-2015. Depreciation is written off at 20% on reducing balance method. The firm closes its books on 31st December each year. Show the machinery account upto 31-12-2017.
Solution:
Machinary Account

Question 17.
On 1st October 2014, a truck was purchased for ₹ 8,00,000 by Laxmi Transports Ltd. Depreciation was provided @ 15% p.a. under diminishing balance method. On 31st March 2017, the above truck was sold for ₹ 5,00,000. Accounts are closed on 31st March every year. Find out the profit or loss made on the sale of the truck.
Solution:
Calculation of Profit (or) Loss on sales of assets.

Question 18.
On 1st January 2015, a second hand machine was purchased for ₹ 58,000 and ₹ 2,000 was spent on its repairs. On 1st July 2017, it was sold for ₹ 28,600. Prepare the machinery account for the years 2011 to 2013 under written down value method by assuming the rate of depreciation as 10% p.a. and the accounts are dosed on 31st December every year.
Solution:

Machinery Account

Question 19.
Raj & Co purchased a machine on 1st January 2014 for ₹ 90,000. On 1st July 2014, they purchased another machine for ₹ 60,000. On 1st January 2015, they sold the machine purchased on 1st January 2014 for ₹ 40,000. It was decided that the machine be depreciated at 10% per annum on diminishing balance method. Accounts are closed on 31st December every year. Show the machinery account for the years 2014 and 2015.
Solution:

Machinery Account

Question 1.
Depreciation is calculated on ________ under diminishing balance method.
a) Original Cost
b) Written Down Value
c) The Scrap Value
d) None of the above
b) Written Down Value

Question 2.
Sinking Fund is also known as ________.
a) Depletion Method
b) Annuity method
c) Depreciation Fund method
d) None of the above
c) Depreciation Fund method

Question 3.
The process of becoming out of date or obsolete is termed as ________.
a) Depletion
b) Physical Deterioration
c) Obsolescence
d) None of the above
c) Obsolescence

Question 4.
In the process of provision method of depreciation the asset always valued at ________.
a) Market Price
b) Cost Price
c) Scrap Value
d) None
b) Cost Price

Question 5.
Meaning of Salvage value is ________.
a) Cash to be paid when asset is disposed off
b) Estimated disposal value
c) Definite sale price of the asset
d) Cash to be received when life of the asset ends
b) Estimated disposal value

Question 6.
In the accounting records, the fixed assets are normally recorded ________.
a) At Cost
b) At Book Value
c) At Scrap Value
d) At replacement value
a) At Cost

Question 7.
A fixed asset was bought for ₹ 5,000. Its accumulated depreciation is ₹ 1,000 and rate of depreciation is 10%. What are the depreciation expenses for the current accounting period using reducing balance method?
a) ₹ 600
b) ₹ 2000
c) ₹ 500
d) ₹ 400
c) ₹ 500

Question 8.
Under which depreciation method the amount of depreciation expenses remains same throughout the useful life of a fixed asset ________.
a) Straight Line Method
b) Reducing Balance Method
c) Number of Units produced method
d) Machine hour method
a) Straight Line Method

Question 9.
The book value of machinery on 01.04.2016 was ₹ 70, 000. Depreciation is charged at 10% p.a under Written Down value method on 31st March every year. The machine was sold for ₹ 50, 000 on 01.8.2017;calculate the Profit/Loss on sale of machinery.
a) Profit ₹ 5,755
b) Profit ₹ 5,000
c) Profit ₹ 10,375
d) Loss ₹ 10,325
c) Profit ₹ 10,375

Question 10.
The objectives of providing depreciation on an asset are ________.
a) To ascertain the true profit/loss of the firm
b) To provide funds for the replacement of the fixed assets
c) To show the true financial position of the firm
d) All of the above
d) All of the above

Question 11.
Cost of an asset is ₹ 3, 00,000. Rate of depreciation is 10% on WDV method. Value of the asset at the end of the second year will be ________.
a) ₹ 2, 70,000
b) ₹ 30, 000
c) ₹ 2, 50,000
d) ₹ 2, 43,000
d) ₹ 2, 43,000

Question 12.
Depletion method of charging depreciation is adopted for which of the following assets?
a) Plant and Machinery
b) Buildings
c) Wasting assets like mines and quarries
c) Wasting assets like mines and quarries

Question 13.
A trader followed WDV method of depreciation; the book value of assets after 4 years is 24% of original cost. Find rate of depreciation ________.
a) 24%
b) 26%
c) 32%
d) 30%
d) 30%

Question 14.
The older name of Straight line method is ________.
a) Annuity method
b) Revaluation method
c) Fixed Installment method
d) None
c) Fixed Installment method

Question 15.
Exhaustion is a ________ for depreciation.
a) Cause
b) Non-Cause
c) Both (a) & (b)
d) None
a) Cause

Question 16.
Under which method of depreciation, interest is also taken into consideration?
a) Revaluation method
b) Depletion method
c) Annuity method
d) None of the above
c) Annuity method

Question 17.
For oil wells ________ method of depreciation is to be followed.
a) Exhaustion
b) Wear & Tear
c) Depletion
d) None of the above
a) Exhaustion

Question 18.
Depreciation arises due to the following reason ________.
a) Wear & Tear
b) Fall in the market value
c) Effluxion of time
d) All the above
d) All the above

Question 19.
When the value of fixed assets increases it is known as ________.
a) Depreciation
b) Appreciation
c) Depletion
d) None
b) Appreciation

Question 20.
Depreciation on fixed assets is ________ expenditure.
a) Revenue Expenditure
b) Capital Expenditure
c) Deferred Revenue expenditure
d) None
b) Capital Expenditure

Question 1.
Define Depreciation.

1. According to Spicer and Pegler, “Depreciation is the measure of exhaustion of the effective life of an asset from any cause during a given period”.
2. According to R.N. Carter, “Depreciation is the gradual and permanent decrease in the value of an asset from any cause”.

Question 2.
What is ‘residual value’?

1. The amount which is expected to be realised at the end of the estimated useful life of an asset is known as scrap value of the asset. It is also known as residual value.
2. In determining the scrap value, costs to be incurred for removal and sale of the asset should be de-ducted from the estimated gross realisable value.

Question 3.
What is ‘Obsolescence’?

1. It is a reduction in the value of assets as a result of the availability of updated alternative assets.
2. This happens due to new inventions and innovations.
3. Though the original asset is in a usable condition, it is not preferred by the users and it loses its value.
4. For example, preference of latest computers by the users.

Question 4.
Write notes on ‘Effluxion of time’.
Certain assets whether used or not become potentially less useful with the passage of time.

Question 5.
What is ‘Straight Line Method’ of depreciation?

1. Under this method, a fixed percentage on the original cost of the asset is charged every year by way of depreciation. Hence it is called original cost method.
2. As the amount of depreciation remains equal in all years over the useful life of an asset it is also called as fixed instalment method.
3. When the amount of depreciation charged over its life is plotted on a graph and the points are joined together, the graph will show a horizontal straight line. Hence, it is called straight line method.

Question 6.
What is’Written down value’of depreciation?

1. Under this method, depreciation is charged at a fixed percentage on the written down value of the asset every year. Hence, it is called written down value method.
2. Written down value is the book value of the asset, i.e., original cost of the asset minus depreciation upto the previous accounting period.
3. As the amount of depreciation goes on decreasing year after year, it is called diminishing balance method or reducing installment method.

Question 7.
What is ‘Revaluation method’ of depreciation?

1. Under this method, the amount of annual depreciation is calculated by comparing the value of the assets at the end of the year and their value at the beginning of the year.
2. The value of the asset at the end of the year is determined with the consultation of relevant experts.
3. The excess of opening value over the closing value of the asset is the amount of depreciation for that year.
4. This method is used for live stock, loose tools, etc.

Question 8.
What is ‘Insurance policy method’ of depreciation?

1. Under this method, an insurance policy is taken for an amount equal to the cost of replacement of the asset.
2. The amount of depreciation is paid by way of insurance premium every year to the insurance company.
3. On maturity of the policy, the policy amount is received from the insurance company and it is used for the purchase of new asset.

Question 9.
What are the factors determining the amount of depreciation?
i) Actual cost of the asset:

• Actual cost means the amount incurred in acquiring or constructing the asset.
• It is the acquisition or construction cost or historical cost. It includes all the expenses incurred on the asset to bring the asset to present condition and location, that is, all incidental expenses incurred till it is put into use.
• Purchase price of the asset, freight, loading charges, unloading charges, erection cost, setting up cost and expenses of trial run are included in the cost of the asset.
• If the asset is a second-hand one, the initial repair to make the asset useable is also to be taken as part of actual cost of the asset.

ii) Estimated useful life of the asset:

• The period for which an asset can be used in the enterprise is known as estimated useful life of an asset.
• It can be calculated in terms of period for which the asset is expected to be used by the entity or units of output to be obtained by the use of the asset, etc.
• In the case of intellectual properties like patents and copyrights, their legal life is taken as their estimated useful life.
• The Indian Companies Act, 2013 has prescribed useful lives of fixed assets for the purpose of com – putation of depreciation.
• For example, the useful lives prescribed in Part C of Section 123 for general plant and machinery and general furniture and fittings are 15 years and 10 years respectively.

iii) Scrap value of an asset:

• The amount which is expected to be realised at the end of the estimated useful life of an asset is known as scrap value of the asset. It is also known as residual value.
• In determining the scrap value, costs to be incurred for removal and sale of the asset should be de-ducted from the estimated gross realisable value.

iv) Other factors : Besides the above mentioned factors, legal provisions, technological factors, etc., also determine the amount of depreciation.

Question 10.
What are the Characteristics of depreciation?

1. Depreciation is the process of allocation of cost of depreciable asset (capital expenditure) to revenue expenditure or to profit and loss account over the useful life of the asset.
2. It is the process of allocation of cost and not the process of valuation.
3. It is a decrease in the book value of the asset and not the market value of the asset.
4. It is a gradual and continuous decrease in the book value of asset over its useful life.
5. It is calculated only for tangible depreciable fixed assets. Depreciation is not provided on intangible and wasting assets.

Question 11.
Find the amount of depreciation
Cost Price – ₹ 28,000 ; Estimated Life – 6 years; Scrap Value ₹ 4,000
Solution:

Question 12.
On 1st January 2016, Anand Ltd., purchased a machine costing Rs.6, 000. It is estimated that its working life is four years and it will fetch no scrap value. The company decided to write off depreciation according to the fixed installment method. Prepare the machinery account.
Solution:

Question 13.
A company purchased a plant for ₹ 2,00,000. The useful life of the asset is 10 years and the scrap value us ₹ 40, 000. Find the rate of depreciation under the straight line method.
Solution:

Question 1.
Find out the rate of depreciation under straight line method.
Cost of asset – ₹ 10,000
Scrap value – ₹ 1,000
Estimated Life 10 years
Solution:

Question 2.
Find out the rate of depreciation under straight line method.
Cost of Plants – ₹ 2,30,000
Installation charges – ₹ 20,000
Expected Life in year 10 years
Scrap value – ₹ 50,000
Solution:

Question 3.
A machine was purchased For ₹ 2,40,000, on 1.1.2010. This is expected to last for five year. Estimated scrap at the end of given year in ₹ 40,000. Find out the rate of depreciation under straight line method.
Solution:

Question 4.
A company has purchased a machinery for ₹ 1,70,000 and spent ₹ 20,000 for its installation. The estimated life of the machinery is 5 years with a residual value of ₹ 15,000. Find out the rate of depreciation under straight line method.
Solution:

Question 5.
Monisha Garments purchased a machinery on 1.4.2015 for ₹ 2,40,000. After three years the plane was sold for ₹ 1,80,000 The firm charges dpreciation at the rate of 10% per annum on stright line method. Accounts are closed on 31st march every year. Prepare machinery account and depreciation A/C.
Notes:
(i) Amount of Depreciation = ₹ 2,40,000
(ii) Book value after three year = 2,40,000 – (24000 x 3) = 2,40,000 – 72,000 = ₹ 1,68,000
(iii) Selling price = ₹ 1,80,000
Profit on sale of machinery = ₹ 72,000
Solution:
Machinary Account

Depreciation Account

Question 6.
Pugazh & CO, purchased a machinery for ₹ 4,70,000. On 1,4.2001 they spent₹ 30,000 on the repairs and installed the machinery. Depreciation is written after at 10% p.a on the straight Sine method on 31.3.2004, the machinery was found the unsuitable and sold for ₹ 3,50,000. Prepare machinery A/C assuming that the account are closed on 31st march every year.

Solution:
Machinery Account

Question 7.
A Company purchased a machinery on 1,4,2001 for ₹ 2,40,000 on 1 October 2002. It purchased another machinery for ₹ 60,000. On 1st October 2003, it sold oft the first machine purchased on 1.4.20C1 for ₹ 1,68,000 on the same date, it purchased another machinery for ₹ 1,50,000 Account are clsoed every year on 31st march depredation is written of at 10% p.a on original cost. Prepare machinery account and depreciation account for three years.
Solution:
I. Machinery purchased on 1.4.2001 for ₹ 2,40,000
1.4.2001 – 31.3.2002 = 24,000 – Ist year
1.4.2002- 31.3.2003 = 24,000 – IInd year
1.4.2003- 1.10.2003 = 12,000 – IIIrd year
Book value = 60,000
(-) Book value = 24,000 – 60,000 = ₹ 1, 80, 000
(-) Sale of machinery = ₹ 1, 68, 000
Loss on sale of machinery ₹ 12, 000

II. Machinery purchased on 1.10.2002 for Rs.60,000
1.10.2002 – 31.3.2003 = 3,000 – IInd year
1.4.2003 – 31.3.2004 = 6,000 – IIInd year

III. Machinery purchaed on 1.10.2003 for Rs.1,50,000
1.10.2003 – 31.3.2004 = 7,500 – IIIrd year

Machinary Account

Depreciation Account

Question 8.
A plant is purchased for ₹ 90,000, It is depreciation as 10% p.a on reducing balance for the three years. When it becomes obsolute due to new method of production and is scrapped. The scrap produces ₹ 66,000 at the end of the thrid year.
Prepare plant account for three year.
Solution:
Calculation of profit or loss on sales of plant.

Plant Account

Question 9.
A firm purchased a machine for ₹ 1,00,000 on 1-7-2015 depreciation is written oft at 10% on reducing balance method. The firm close its book on 31st December each year. Show the machinery account up to 31.12.2017
Solution:
Calculation of profit or loss on sales of machinery.

Machinary Account

Depreciation Account

Question 10.
Dhanuja shree started business on 1st April 2001 and she purchased a machinery for ₹ 1,40,000. She purchased another machinery on 1st November 2002 costing ₹ 30,000. She ( adopted a policy of charging 15% p.a depreciation under Diminishing balance method.
The account are closed every year on 31st march. Prepare machinery account and depreciation account for the first three years.
Solution:
Calculation of depreciation @ 15 % p.a.

Machinery Account

Depreciation Account

Question 11.
On 1st January 2014, Hyagreeva Ltd., purchased a machine costing ₹ 12,000. It is estimated that its working life is four years and it will fetch no scrap value. The company decided to write off depreciation according to the fixed instalment method. Prepare the machinery account.
Solution:

Machinary Account

Question 12.
Bharathi Ltd., purchased certain machinery at a cost of ₹ 40,000 on 1st January 2014. They decided to write off depreciation @ 20% p.a, according to straight line method. Prepare Machinery Account and Depreciation Account for the year 2014 to 2017.
Solution:
Machinary Account

Depreciation Account

Question 13.
Shreyan & Co., purchased a computer for ₹ 47,000 on 1st October 2012 and installed it by spending ₹ 3,000. Every year depreciations is to be charged at 10% on its cost. The computer is sold on IstJuly 2015 at a price of ₹ 35,000. Assuming that the accounts are dosed every year on December 31, prepare the computer account.
Solution:
Computer Account

Question 14.
A car was purchased on January 1, 2015 for Rs.80,000 depreciated at 10% on diminishing balance method. It was sold on 31st December 2017 for Rs.50,000. Prepare Car account.
Solution:
Car Account

Question 15.
In a business there was a machine for ₹ 90,000 on 1st January 2014. On 30.06.2014, another machinery was purchased for ₹ 10,000. On 31.12.2014 part of the machine was sold for 3,300, which had a cost price of ₹ 4,000 on 01.01.2014. Prepare machinery account after providing depreciation at 10% p.a on fixed installment basis.
Solution:
Machinary Account

## Samacheer Kalvi 11th Computer Applications Guide Book Answers Solutions

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## Samacheer Kalvi 11th Accountancy Guide Chapter 7 Subsidiary Books – II

Tamilnadu State Board New Syllabus Samacheer Kalvi 11th Accountancy Guide Pdf Chapter 7 Subsidiary Books – II Text Book Back Questions and Answers, Notes.

## Tamilnadu Samacheer Kalvi 11th Accountancy Solutions Chapter 7 Subsidiary Books – II

### 11th Accountancy Guide Subsidiary Books – II Text Book Back Questions and Answers

I. Multiple Choice Questions

Question 1.
Cash book is a ________.
a) Subsidiary book
b) Principal book
c) Journal proper
d) Both subsidiary book and principal book
d) Both subsidiary book and principal book

Question 2.
The cash book records ________.
a) All cash receipts
b) All cash payments
c) Both (a) and (b)
d) All credit transactions
c) Both (a) and (b)

Question 4.
A cash book with discount, cash and bank column is called ________.
a) Simple cash book
b) Double column cash book
c) Three column cash book
d) Petty cash book
c) Three column cash book

Question 5.
In Triple column cash book, the balance of bank overdraft brought forward will appear in ________.
a) Cash column debit side
b) Cash column credit side
c) Bank column debit side
d) Bank column credit side
d) Bank column credit side

Question 6.
Which of the following is recorded as contra entry?
a) Withdrew cash from bank for personal use
b) Withdrew cash from bank for office use
c) Direct payment by the customer in the bank account of the business
d) When bank charges interest
b) Withdrew cash from bank for office use

Question 7.
If the debit and credit aspects of a transaction are recorded in the cash book, it is ________.
a) Contra entry
b) Compound entry
c) Single entry
d) Simple entry
a) Contra entry

Question 8.
The balance in the petty cash book is ________.
a) An expense
b) A profit
c) An asset
d) A liability
c) An asset

Question 9.
Petty cash may be used to pay ________.
a) The expenses relating to postage and conveyance
b) Salary to the Manager
c) Purchase of furniture and fixtures
d) Purchase of raw materials
a) The expenses relating to postage and conveyance

Question 10.
Small payments are recorded in a book called ________.
a) Cash Book
b) Purchase Book
c) Bills Payable Book
d) Petty Cash Book
d) Petty Cash Book

II. Very Short Answer Type Questions

Question 1.
What is cash book?
The book in which only cash transactions are recorded in the chronological order is known as cash book. Cash receipts are recorded on the debit side and Cash payments are recorded on the credit side. It is like a subsidiary book and a principal book.

Question 2.
What are the different types of cash book?
The main cash book may be of various types and following are the three most common types.

1. Simple or single column cash book (only cash column)
2. Cash book with cash and discount column (double column cash book)
3. Cash book with cash, discount and bank columns (three column cash book).
4. Apart from the main cash book, petty cash book may also be prepared to enter the petty expenses, i.e., expenses involving small amount.

Question 3.
What is simple cash book?

1. Single column cash book or simple cash book, like a ledger account has only one amount column, i.e., cash column on each side.
2. Only cash transactions are recorded in this book.
3. All cash receipts and payments are recorded systematically in this book.

Question 4.
Give the format of ‘Single column cash book’.
Simple Cash Book

Question 5.
What is double column cash book?

1. It is a cash book with cash and discount columns.
2. As there are two columns, i.e., discount and cash columns, both on debit and credit sides, this cash book is known as ‘double column cash book’.
3. Discount column represents discount allowed on the debit side and discount received on the credit side.

Question 6.
Give the format of ‘Double column cash book’.
Double Column Cash Book

Question 7.
What is three column cash book?

1. A three column cash book includes three amount columns on both sides, i.e., cash, bank and discount.
2. This cash book is prepared in the same way as simple and double column cash books are prepared.
3. The transactions which increase the cash and bank balance are recorded on the debit side of the cash and bank columns respectively.
4. Opening balance of cash and favorable bank balance appear as the first item on the debit side of the three column cash book in case of existing business.

Question 8.
What is cash discount?

1. Cash discount is allowed to the parties making prompt payment within the stipulated period of time or early payment.
2. It is discount allowed (loss) for the creditor and discount received (gain) for the debtor who makes payment.
3. The discount is allowed when payment is received or made and hence, the entry for discount is also passed with the entry of payment.
4. Cash discount motivates the debtor to make the payment at an earlier date to avail discount facility.

Question 9.

1. Trade discount is a deduction given by the supplier to the buyer on the list price or catalogue price of the goods.
2. It is given as a trade practice or when goods are purchased in large quantities.
3. It is shown as a deduction in the invoice.
4. Trade discount is not recorded in the books of accounts.
5. Only the net amount is recorded.

Example:
Suppose the sale of goods for ₹ 10,000 was made and 10% was allowed as trade discount, the entry regarding sales will be made for ₹ 9,000 (10,000 – 10 per cent of 10,000). In the same way, purchaser of goods will also record purchases as 19,000).

Question 10.
What is a petty cash book?

1. Business entities have to pay various small expenses like taxi fare, bus fare, postage, carriage, stationery, refreshment and other sundry items.
2. These are small payments and repetitive in nature.
3. If all these small payments are recorded in the main cash book, it will be loaded with lot of entries.
4. Hence, all petty payments of the business may be recorded in a separate book, which is called as petty cash book and the person who maintains the petty cash book is called the petty cashier.

Question 1.
Explain the meaning of imprest system of petty cash book.

1. Under this system, a fixed amount necessary or sufficient to meet petty payments determined on the basis of past experience is paid to the petty cashier on the first day of the period. (It may be a week or fortnight or month).
2. The amount given to the petty cashier in advance is known as “Imprest Money”.
3. The word imprest means payment in advance.
4. The petty cashier makes payments from this amount and records them in petty cash book.
5. At the end of a particular period, the petty cashier submits the petty cash book to the head cashier.
6. The head cashier scrutinies the petty payments and gives amount equal to the amount spent by petty cashier so that the total amount with the petty cashier is now equal to the amount he had received in the beginning as advance.
7. Under the system, the total cash with the petty cashier never exceeds the imprest at any time during the period.
8. This method thus provides an effective control over petty payments.

Question 2.
Bring out the differences between cash discount and trade discount.
Following are the difference between cash discount and trade discount:

Question 3.
Write the advantages of maintaining petty cash book.
Following are the advantages of maintaining petty cash book:

1. There can be better control over petty payments.
2. There is saving of time of the main cashier.
3. Cash book is not loaded with many petty payments.
4. Posting of entries from main cash book and petty cash book is comparatively easy.

Question 4.
Write a brief note on accounting treatment of discount in cash book.

1. Discount column represents discount allowed on the debit side and discount received on the credit side.
2. In the discount columns, cash discount, i.e., cash discount allowed and cash discount received are recorded.
3. The net amount received is entered in the amount column on the debit side and the net amount paid is entered in the amount column on the credit side.
4. For the seller who allows cash discount, it is a loss and hence it is debited and shown on the debit side of the cash book.
5. For the person making payment, discount received is a gain because less payment is made and it is credited and shown on the credit side of the cash book.
6. The cash columns are balanced. Discount columns are not balanced, since debit represents discount allowed and credit represents discount received. They are totalled, separately.

The periodical totals of discount columns are posted as under:

1. Debit Discount allowed account as ‘To Sundry Accounts as per Cash book’, with the periodical total of the discount allowed column.
2. Credit Discount received account as ‘By Sundry Accounts as per Cash Book’ with the periodical total of the discount received column.

Question 5.
Briefly explain about contra entry with examples.
1. When the two accounts involved in a transaction are cash account and bank account, then both the aspects are entered in cash book itself. As both the debit and credit aspects of a transaction are recorded in the cash book, such entries are called contra entries.

Example:

• When cash is paid into bank, it is recorded in the bank column on the debit side and in the cash column on the credit side of the cash book.
• When cash is drawn from bank for office use, it is entered in cash column on the debit side and in the bank column on the credit side of the cash book.

2. To denote that there are contra entries, the alphabet ‘C is written in L.F. column on both sides.

3. Contra means that particular entry is posted on the other side (contra) of the same book, because Cash account and Bank account are there in the cash book only and there are no separate ledger accounts needed for this purpose,

4. The alphabet ‘C’ indicates that no further posting is required and the relevant account is posted on the opposite side.

IV. Exercises

Question 1.
Enter the following transactions in a single column cash book of Seshadri for May, 2017.

Solution:
Cash book (single column)

Question 2.
Enter the following transactions in a single column cash book of Pandeeswari for the month of June, 2017

Solution:
In the book of Pandeeswari
Cash book (single column)

Question 3.
Enter the following transactions in a single column cash book of Ramalingam for month of July, 2017.

Solution:
Single column cash book of Mr. Ramalingam

Question 4.
Enter the following transaction in Chandran’s cash book with cash and discount columns.

Solution:
In the book of Mr. chandran
Cash book (with cash and discount columns)

Question 5.
Enter the following transaction in Chandran’s cash book with cash and discount column.

Solution:
In the book of Mr. chandran
Cash book (with cash and discount columns)

Question 6.
Enter the following transactions in cash book with discount and cash column of Anand.

Solution:
In the book of Anand
Cash book (with cash and Discount columns)

Question 7.
Write out a cash book with discount, cash and bank columns in the books of Mahendran. 2017 Oct?

Solution:
IIn the books of Mr. Mahendran
Three columns cash book

Question 8.
Enter the following transactions in the three column cash book of Kalyana Sundaram.

Solution:
IIn the books of Mr. Mahendran
Three columns cash book

Question 9.
Enter the following transactions of Fathima in the cash book with a sh, bank and discount columns for the month of May, 2017.

Solution:
In the books of Fathima
Dr. Three columns cash book

Question 10.
Enter the fallowing transactions in the three column cash book of Chozhan.

Solution:
In the books of Sri Chozhan
Three Columns Cash Book

Question 11.
Enter the following transactions, in a cash book with cash, bank and discount columns of Sundari.

Solution:

Question 12.
Record the following transaction in the three column cash book of Rajeswari for the month of June, 2017.

Solution:
In the book of Miss. Rajeswari
Three columns cash book

Question 13.
Record the following transactions in three column cash book of Ramachandran.

Solution:
In the book of Mr. Ramachandran
Three columns cash book

Question 14.
Record the. following transactions in the three column cash book of John Pandian.

Solution:
In the book of Mr. John Pandian
Three columns cash book

Question 15.
Prepare a triple column cash book of Rahim from the following transactions:

Solution:
In the book of Mr. Rahim
Three Columns cash book

Question 16.
Prepare analytical petty cash book from the following particulars under imprest system:

Solution:
Analytical petty cash book – Analysis of payments (in ₹)

Question 17.
From the following information prepare an analytical petty cash book under imprest system:

Solution:
Analytical petty cash book – Analysis of payments

Question 18.
Record the following transactions in an analytical petty cash hook and balance the same. On 1st November, 2017, the petty cashier started with imprest cash ₹ 2,000.

Solution:
Analytical petty cash book – Analysis of payments

Question 19.
Enter the following transactions in Iyyappan’s petty cash hook with analytical columns under imprest system.

Solution:

### 11th Accountancy Guide Subsidiary Books – II Additional Important Questions and Answers

Question 1.
Cash Book is a type of ________ but treated as a ________ of accounts.
a) Subsidiary book, Principal book
b) Principal book, subsidiary book
c) Subsidiary book, subsidiary book
d) Principal book, principal book
a) Subsidiary book, Principal book

Question 2.
The imprest system pertains to ________.
a) Purchases book
b) Sales book
c) Cash book
d) Petty cash book
d) Petty cash book

Question 3.
While balancing three column cash book, the discount columns are:
c) Totalled but not balanced
d) Balanced but not totalled
c) Totalled but not balanced

Question 4.
In three column cash book, when does contra entry occur?
a) Withdrawal of cash from bank
b) Payment to creditors
c) Withdrawal of cash from bank for personal use
d) All of the above
a) Withdrawal of cash from bank

Question 5.
Double entry in cash book is completed when:
a) Salaries are paid by cheque
b) Withdrawal of money from bank for personal use
c) Deposited cash into bank
d) None of these
c) Deposited cash into bank

Question 6.
A book where small items of expenditure like postage, carriage, coolies, stationery etc., are entered is called ________.
a) Purchases book
b) Sales book
c) Cash book
d) Petty cash book
d) Petty cash book

Question 7.
Cash sales are entered in the ________.
a) Purchases book
b) Sales book
c) Cash book
d) Petty cash book
c) Cash book

Question 8.
Cash discount is recorded in the ________.
a) Purchases book
b) Sales book
c) Cash book
d) Journal proper
c) Cash book

Question 9.
Subsidiary books are maintained in ________.
c) Banks
d) None of the above

Question 10.
Which of the following books should be used to record purchase of furniture on credit?
a) Purchases book
b) Goods account
c) Cash book
d) Journal proper
d) Journal proper

Question 11.
The credit balance in the Bank account is ________.
a) An asset
b) A liability
c) An expense
d) None of the above
b) A liability

Question 12.
Double entry means ________.
a) Entry in two sets of books
b) Entry in two pages
c) Entry for two aspects of a transaction
d) None
c) Entry for two aspects of a transaction

Question 13.
Which of the following is not true?
a) Double Column cash book contains cash and bank columns
b) Discount columns are not balanced
c) The dosing balance of bank columns is called cash at bank
d) None of the above
a) Double Column cash book contains cash and bank columns

Question 14.
Dishonour of a discounted bill, not recorded in the cash book will be added in the BRS, if the balance given is ________.
a) Unfavourable balance as per cash book
b) Favourable balance as per Pass book
c) Both (a) & (b)
d) None of the above
c) Both (a) & (b)

Question 15.
The total of the purchases day book is posted periodically to the debit of ________.
a) Purchases account
b) Journal proper
c) Cash book
d) None of these
a) Purchases account

Question 16.
Goods given as charity should be credited to ________.
a) Purchases account
b) Journal proper
c) Cash book
d) Charity Account
a) Purchases account

Question 17.
“Bills payable discounted in cash by creditor”. This transaction will be recorded in ________.
a) Journal
b) Ledger
c) Bank book
d) No entry required to be made
d) No entry required to be made

Question 18.
Contra entries are passed only when ________.
a) Double column cash book is prepared
b) Three-column cash books is prepared
c) Simple Cash book is prepared
d) None of these
b) Three-column cash books is prepared

Question 19.
Which of the following is a type of cash receipt journal + cash payment journal?
a) Bank Statement
b) Cash flow statement
c) Cash book
d) None of these
c) Cash book

Question 20.
Credit balance of the bank column in cash book shows:
a) Overdraft
b) Cash deposited in the bank
c) Cash withdrawn from the bank
d) None of these
a) Overdraft

Question 21.
A cash book with discount and cash column is called ________.
a) Simple cash book
b) Double column cash book
c) Three column cash book
d) Petty cash book
b) Double column cash book

Question 22.
When goods are purchased for cash, the entry will be recorded in the ________.
a) Cash book
b) purchases book
c) Sales book
d) journal
a) Cash book

Question 23.
The balance of cash book indicates ________.
a) Net income
b) cash in hand
c) Debtors
d) creditors
b) cash in hand

Question 24.
In triple column cash book, cash withdrawn from bank for office use Will appear in ________.
a) Debit side of the cash book only
b) both sides of the cash book,
c) Credit side of the cash book only.
d) Journal proper
b) both sides of the cash book,

Question 25.
If a cheque sent for collection is dishonoured, the debit is given to ________.
a) suppliers A/c
b) bank A/c
c) customers A/c
d) A and B
c) customers A/c

Question 26.
If a cheque issued by us is dishonoured the credit is given to ________.
a) supplier’s A/c
b) customer’s A/c
c) bank A/c
d) A and B
a) supplier’s A/c

Question 27.
Cash book always shows.
a) debit balance
b) credit balance
c) nill balance
d) credit balance and debit balance
a) debit balance

Question 28.
Bank book always shows ________.
a) debit balance
b) credit balance
c) nil balance
d) credit balance and debit balance
d) credit balance and debit balance

Question 29.
On Jan 1st 2017, Rs.1,000 given to petty cashier. He has spent Rs.960during the month of January. On Feb 1st to make the imprest he will receive cheque for Rs. ________.
a) Rs. 1,000
b) Rs. 960
c) Rs. 1,960
d) Rs. 40
b) Rs. 960

Question 30.
The dosing balance of petty cash book is considered as ________.
a) Liability
b) Asset
c) Expenses
d) Income
b) Asset

Question 31.
Payment of rent expenses is recorded on which side of cash book ?
a) Receipts
b) Payments
c) Income
d) Expense
b) Payments

Question 32.
The most common imprest system is the ________ systems.
a) pretty cash
b) cash book
c) cash receipt
d) discount
a) pretty cash

Question 1.
Enter the following transactions in the simple column cash book.

Solution:

Question 1.
What is the importance’s of cash book?
Serves as both journal and ledger – When cash book is maintained, it is not necessary to open a separate cash account in the ledger. Thus, cash book serves the purpose of a journal and a ledger.

Saves time and labour – When cash transactions are recorded through journal entries, a lot of time and labour will be involved. To avoid this, all cash transactions are straightaway recorded in the cash book, which saves time and labour.

Shows the cash and bank balance – It helps to know the cash and bank balance at any point of time by comparing the total cash receipts and cash payments.

Benefit of division of labour – As cash book is a separate subsidiary book, an independent person can maintain it. Hence, business can get the benefit of division of labour.

Effective cash management – Cash book provides all information regarding total receipts and payments of the business concern during a particular period. It helps in formulating effective policy for cash management.

Prevents errors and frauds – Balance as per cash book and the balance in the cash box can be compared daily. If there is any deficit or surplus, it can be found easily. It helps in preventing any fraud or error in cash dealings.

Question 2.
What are the various types of petty cash book?
There are two types of petty cash books. They are:

1. Simple petty cash book
2. Analytical petty cash book

Simple petty cash book –
A simple petty cash book resembles the single column cash book. But the columns are different. On the debit side, only the advance received from the head cashier is recorded. On the credit side, all payments are recorded in only one column. This is known as simple petty cash book.

Analytical petty cash book –
In analytical petty cash book, a separate column is provided for different heads of payments and one column for total payments. When the petty expenses are recorded in the total payment column, same amount is also recorded in the appropriate expense column. This is known as analytical petty cash book.

Question 3.
What is Simple petty cash hook?
A simple petty cash book resembles the single column cash book. But the columns are different. On the debit side, only the advance received from the head cashier is recorded. On the credit side, all payments are recorded in only one column. This is known as simple petty cash book.

Question 4.
What is Analytical petty cash book?
In analytical petty cash book, a separate column is provided for different heads of payments and one column for total payments. When the petty expenses are recorded in the total payment column, same amount is also recorded in the appropriate expense column. This is known as analytical petty cash book.

Question 5.
Give any two Examples for a Contra Entry.

1. Cash paid into bank.
2. Money withdrawn from bank for office use.

Question 1.
Enter the following in the simple column cash book.

Solution:
Single Column Cash Book

Question 2.
Enter the Following transactions in a petty cash book of Mr, Kishore Kumar with analytical columns the petty cashier beigns with an imprest amount of Rs.1,000.

Solution:

Question 3.
Prepare petty cash book on imperst system from the Following Particulars given below.

Solution:

Question 4.
Prepare the analytical petty cash book of Mr. Keerthivasan from the Following.

Solution:

Question 5.
Thiru.Suganthan started business with the capital of Rs.15,00,000 on 01.01.2018. He paid into Bank Rs.10,00,000. He tarried out the following transactions during the month is given below; prepare the cash of Suganthan.

Solution:
Single Column Cash Book of Mr. Suganthan

Question 6.
Enter the lowing transactions of Royce in Double Column Cash Book.

Solution:
Double Column Cash Book of Royce

Question 7.
Record the following transactions in the Double CoSusium cash book of Mr. X

Solution:
Double Column Cash Book of Mr. X

Question 8.
Enter the following transactions of a trader in a triple column cash book.
2015,
Nov.
1 – Nizam started business with ₹ 1,00,000
2 – Deposited into bank of Baroda ₹ 95,000
5 – Purchased a building for ₹ 70,000 and paid by cheque
10 – Purchased merchandise ₹ 20,000 and paid by cheque
25 – Paid freight ₹ 50
29 – Withdrew from bank for personal use ₹ 500
30 – Cleared electricity bills ₹ 90
Solution:

Question 9.
Enter the following transactions in the three columnar cash book of Mr.Z

Solution:
Three Column Cash Book of Mr.Z

Question 10.
Enter the following transactions in Gopi’s Three Column Cash Book:

Solution:
Three Column Cash Book of Mr.Z

Question 11.
Enter the following transactions in cash book of Mr. K with cash, bank and discount columns
2018
Feb.
1 – Cash in hand Rs. 1,60,000
3 – Opened bank account with Rs. 70,000
5 – Cash purchases Rs. 1,00,000
6 – Cash Sales Rs. 1,30,000
14 – Withdrew cash for office use Rs. 20,000
20 – Sold goods to Sundar Rs. 90,000
25 – Cash received from Sundar Rs. 88,000 in full settlement
28 – Paid Salaries Rs. 30,000
29 – With drew Rs. 10,000 from bank for domestic purpose
30 – Paid Rent Rs. 10,000
31 – Paid to Prabhu Rs. 37,000 in full settlement against his claim of Rs. 40,000 during 2017
Solution:
Triple Column Cash Book of Mr. K

Question 12.
Enter the following transactions in Ganesan’s cash book with columns for cash, bank and discount:
2017
Nov
1 – Balance in cash on hand Rs. 400 and at Bank Rs. 3,600
3 – Received Rs. 1,600 from Gopalan in cash; Allowed him discount of Rs. 20
3 – Paid Rs. 1,000 into bank
4 – Cash sales Rs. 1,200
5 – Paid salaries by cheque Rs. 1,600
6 – Repairs of typewriter Rs. 600
8 – Paid Rs. 1,200 to Modern Co., half in cash and half in cheque
Solution:
Triple Column Cash Book of Mr.Ganeshan

Question 13.
From the following particulars prepare analytical column of petty cash book of Mr. Z:
2017
Dec
2 – Paid for stationary Rs. 20; Postage and telegram paid Rs. 10; Paid office expenses Rs. 15
4 – Bought paper and ink Rs. 10
5 – Paid for Tiffen to office peon Rs. 8; Bought postage stamps Rs. 15
6 – Paid Selvan on account Rs. 15
7 – Paid for miscellaneous office expenses Rs. 10
8 – Paid Cartage Rs. 10; Paid travelling expenses Rs. 15
Solution:
Analytical Petty Cash Book of Mr. Z

Question 14.
Lakshman, maintains a columnar petty cash book on the imprest system. The imprest amount is Rs.400. From the following information write up the petty cash book for the 1st Week of January 2018.
Jan
2018
1 – Bought stamps Rs. 50 (Voucher No.l)
2 – Paid bus fares Rs. 4 (Voucher No.2)
2 – Paid postages Rs. 10 (Voucher No.3)
2 – Paid envelopes Rs. 30 (Voucher No.4)
2 – Paid for refreshment Rs. 14 (Voucher No.5)
3 – Paid Arun a creditor Rs. 62 (Voucher No.6)
4 – Paid for postage Rs. 20 (Voucher No.7)
5 – Paid Guru a creditor Rs. 105 (Voucher No.8)
6 – Paid train fares Rs. 45 (Voucher No.9)
7 – Restored imprest
Solution:
Analytical Petty Cash Book of Mr. Lakshman

Question 15.
From the following transactions for the month of June 2017, drew up a Petty Cash Book in analytical form:

Solution:
Analytical Petty Cash Book

Question 16.
Prepare Mr. Keerthivasan single column cash book.

Solution:
Single column book of Mr. Kishore Kumar

Question 17.
Record the transactions given below in the double column cash book of cash book (with discount and cash columns) of Mr. Kirubakaran.

Solution:
Double column cash book or Mr. Kirunakaran (Cash book with discount and cash column)

Question 18.
Enter the following transaction in the cash book with discount and cash columns of Mr. Guru.

Solution:
Double column cash book or Mr. Guru
(Cash book with discount and cash column)

Question 19.
Enter the following transaction in the three column cash book of Mr. kumaran.
2002
May
1 – Cash in hand Rs. 30,000; Cash at bank Rs. 2,000
3 – Received cheque for goods sold to Arun and bank Rs. 1,000
5 – Paid into bank Rs. 4,000
9 – Paid cash to david from whom goods worth Rs.6,000 were purchased for credit on 1st May on term 2% cash discount within two weeks
10 – Paid to Robert by cheque Rs.2,400 in full settlement of his account of Rs.2,500
12 – Received cash from Nathan Rs.4,750 Discount allowed Rs.250
19 – Interest allowed by bank Rs.200
20 – Robert to whom we have usued a cheque has reported that our cheque is dishounred
22 – Roshan got exchange for a Five hundred rupee note
31 – Paid into bank all cash in excess of Rs.5000
Solution:
Trible column cash book or Mr. Guru
(Cash book with discount and cash column)

Question 20.
Enter the following transactions in the triple column cash hook of Mr.Yogesh

Solution:
Trible column cash book or Mr. Kumaran
(Cash book with discount and cash column)

## Samacheer Kalvi 11th Accountancy Guide Chapter 6 Subsidiary Books – I

Tamilnadu State Board New Syllabus Samacheer Kalvi 11th Accountancy Guide Pdf Chapter 6 Subsidiary Books – I Text Book Back Questions and Answers, Notes.

## Tamilnadu Samacheer Kalvi 11th Accountancy Solutions Chapter 6 Subsidiary Books – I

### 11th Accountancy Guide Subsidiary Books – I Text Book Back Questions and Answers

I. Multiple Choice Questions

Question 1.
Purchases book is used to record ________.
a) all purchases of goods
b) all credit purchases of assets
c) all credit purchases of goods
d) all purchases of assets
c) all credit purchases of goods

Question 2.
A periodic total of the purchases book is posted to the ________.
a) debit side of the purchases account
b) debit side of the sales account
c) credit side of the purchases account
d) credit side of the sales account
a) debit side of the purchases account

Question 3.
Sales book is used to record ________.
a) all sales of goods
b) all credit sales of assets
c) all credit sales of goods
d) all sales of assets and goods
c) all credit sales of goods

Question 4.
The total of the sales book is posted periodically to the credit of ________.
a) Sales account
b) Cash account
c) Purchases account
d) Journal proper
a) Sales account

Question 5.
Purchase returns book is used to record ________.
a) returns of goods to the supplier for which cash is not received immediately
b) returns of assets to the supplier for which cash is not received immediately
c) returns of assets to the supplier for which cash is received immediately
d) None of the above
a) returns of goods to the supplier for which cash is not received immediately

Question 6.
Sales return book is used to record ________.
a) Returns of goods by the customer for which cash is paid immediately
b) Returns of goods by the customer for which cash is not paid immediately
c) Returns of assets by the customer for which cash is not paid immediately
d) Returns of assets by the customer for which cash is paid immediately
b) Returns of goods by the customer for which cash is not paid immediately

Question 7.
Purchases of fixed assets on credit basis is recorded in ________.
a) Purchases book
b) Sales book
c) Purchases returns book
d) Journal proper
d) Journal proper

Question 8.
The source document or voucher used for recording entries in sales book is ________.
a) Debit note
b) Credit note
c) Invoice
d) Cash receipt
c) Invoice

Question 9.
Which of the following statements is not true?
a) Cash discount is recorded in the books of accounts
b) Assets purchased on credit are recorded in journal proper
c) Trade discount is recorded in the books of accounts
d) 3 grace days are added while determining the due date of the bill
c) Trade discount is recorded in the books of accounts

Question 10.
Closing entries are recorded in ________.
a) Cash Book
b) Journal Proper
c) Ledger
d) Purchases book
c) Ledger

II. Very Short Answer Type Questions

Question 1.
Mention four types of subsidiary books.
The following are the four types of subsidiary books.

1. Cash book
2. Purchases book
3. Sales book
4. Bills receivable book

Question 2.
What is purchases book?

1. Purchases book is a subsidiary book in which only credit purchases of goods are recorded.
2. While recording transactions in the purchases book, it must be ascertained whether the credit purchase is related to the item in which the firm is dealing.
3. Purchases of assets and purchase of goods for cash are not entered in purchases book.

Question 3.
What is purchases returns book?

1. Purchases returns book is a subsidiary book in which transactions relating to return of previously purchased goods to the suppliers, for which cash is not immediately received are recorded.
2. Since goods are going out to the suppliers, they are also known as returns outward and the book is called as ‘returns outward book or returns outward journal’.

Question 4.
What is sales book?

1. Sales book is a subsidiary book maintained to record credit sale of goods. Goods mean the items in which the business is dealing.
2. These are meant for regular sale.
3. Cash sale of goods and sale of property and assets whether for cash or on credit are not recorded in the sales book.
4. This book is also named as sales day book, sold day book, sales journal or sale register.

Question 5.
What is sales returns book?

1. Sales returns book is a subsidiary book, in which, details of return of goods are sold for which cash is not immediately paid are recorded.
2. This book is not concerned with the return of assets or return of goods for which cash is paid. <\$> This book is prepared just like the other day books.

Question 6.
What is debit note?

1. A ‘debit note’ is a document, bill or statement sent to the person to whom goods are returned.
This statement informs that the supplier’s account is debited to the extent of the value of goods returned.
2. It contains the description and details of goods returned, name of the party to whom goods are returned and net value of the goods so returned with reason for return.

Question 7.
What is credit note?

1. A credit note is prepared by the seller and sent to the buyer when goods are returned indicating that the buyer’s account is credited in respect of goods returned.
2. Credit note is a statement prepared by a trader who receives back from his customer the goods sold.
It contains details such as the description of goods returned by the buyer, quantity returned and also their value.

Question 8.
What is journal proper?

1. Journal proper is a residuary book which contains record of transactions, which do not find a place in the subsidiary books such as cash book, purchases book, and sales book, purchases returns book, sales returns book, bills receivable book and bills payable book.
2. Journal proper or general journal is a book in which the residual transactions which cannot be entered in any of the sub divisions of journal are entered.

Question 9.
Define bill of exchange.
According to the Negotiable Instruments Act, 1881, “Bill of exchange is an instrument in writing containing an unconditional order, signed by the maker, directing a certain person to pay a certain sum of money only to, or to the order of a certain person or to the bearer of the instrument”.

Question 10.
What is an opening entry?

1. At the end of the accounting year, all nominal accounts are closed but the business has to be carried on with previous year’s assets and liabilities.
2. These accounts are to be brought into the accounts of the current year.
3. Journal entry made in the beginning of the current year with the balances of assets and liabilities of the previous year is opening journal entry.
4. In this entry, asset accounts are debited, liabilities and capital accounts are credited.

Question 11.
What Is an invoice?

1. Invoice is a business document or bill or statement, prepared and sent by the seller to the buyer giving the details of goods sold, such as quantity, quality, price, total value, etc.
2. The invoice is a source document of prime entry both for the buyer and the seller.

Question 1.
Give the format of purchases book.

Question 2.
Mention the subsidiary books in which the following transactions are recorded.

Question 3.
What are the advantages of subsidiary books?
The advantages of maintaining subsidiary books can be summarised as under : Proper and systematic record of business transactions –

• All the business transactions are classified and grouped conveniently as cash and non cash ‘ transactions, which are further classified as credit purchases, credit sales, returns, etc.
• As separate books are used for each type of transactions, individual transactions are properly and systematically recorded in the subsidiary books.

Convenient posting:

• All the transactions of a particular nature are recorded at one place, i.e., in one of the subsidiary books.
• For example, all credit purchases of goods are recorded in the purchases book and ail credit sales of goods are recorded in the sales book.
• It facilitates posting to purchases account, sales account and concerned personal accounts.

Division of work:
As journal is sub-divided, the work will be sub-divided and different persons can work on different books at the same time and the work can be speedily completed.

Efficiency:

• The sub-division of work gives the advantage of specialisation. When the same work is done by a person repeatedly the person becomes efficient in handling it.
• Thus, specialisation leads to efficiency in accounting work.

• Subsidiary books provide complete details about every type of transactions separately.
• Hence, the management can use the information as the basis for deciding its future actions.
• For example, information regarding sales returns from the sales returns book will enable the management to analyse the causes for sales returns and to adopt effective measures to remove deficiencies.

Prevents errors and frauds:

• Internal check becomes more effective as the work can be divided in such a manner that the work of one person is automatically checked by another person.
• With the use of internal check, the possibility of occurrence of errors or fraud may be avoided or minimised.

Availability of requisite information at a glance:

• When all transactions are entered in one journal, it is difficult to locate information about a particular item.
• When subsidiary books are maintained, details about a particular type of transaction can be obtained from subsidiary books.
• The maintenance of subsidiary books helps in obtaining the necessary information at a glance.

Detailed Information available : As all transactions relating to a particular item are entered in a subsidiary book, it gives detailed information. It is easy to arrive at monthly or quarterly totals.

Saving in time : As there are many subsidiary books, work of entering can be done simultaneously by many persons. Thus, it saves time and accounting work can be completed quickly.

Labour of posting is reduced : Labour of posting is reduced as posting is made in periodical totals to the impersonal account, for example, Purchases account.

Question 4.
Write short notes on:
a) Endorsement of a bill:

• Endorsement means signing on the face or back of a bill for the purpose of transferring the title of the bill to another person.
• The person who endorses is called the “Endorser”.
• The person to whom a bill is endorsed is called the “Endorsee”.
• The endorsee is entitled to collect the money.

b) Discounting of a bill:

• When the holder of a bill is in need of money before the due date of a bill, cash can be received by discounting the bill with the banker.
• This process is referred to as the discounting of bill.
• The banker deducts a small amount of the bill which is called discount and pays the balance in cash immediately to the holder of the bill.

IV. Exercises

Question 1.
Enter the following transactions in the Purchases book of M/s. Subhashree Electric Co., which deals in electric goods?

Solution:

Question 2.
Enter the following credit transactions in the purchases book of Manoharan, a Provisions Merchant.
2017
May 2 – Bought from Vasu 100 bags of rice @ ₹ 800 per bag
May 8 – Bought from Cheyyar Sugar Mills Ltd., 20 bags of sugar @ ₹ 2,600 per bag
May 10 – Bought from Ram Flour Mill, Coimbatore, 10 bags of wheat flour @ ₹ 750 per bag
May 15 – Bought from Nilgiri Tea Co., Nilgiris, 15 cases of tea @ ₹ 900 per case
May 25 – Bought from Sairam Coffee Works Ltd., 100 kgs of Coffee @ ₹ 190 per kg.
May 29 – Bought from X & Co. furniture worth ₹ 2,000
Solution:
In the books of Manoharan Provisional Merchant Purchases as book.

Question 3.
From the following transactions write up the Sales day book of M/s. Ram & Co., a stationery. merchant.
2017
Jan. 1 – Sold to Anbu & Co., on credit 20 reams of white paper @ ₹ 150 per ream
Jan. 2 – Sold to Jagadish & Sons on credit 6 dozen pens @ ₹ 360 per dozen
Jan. 10 – Sold old newspapers for cash @ ₹ 620
Jan. 15 – Sold on credit M/s. Elango & Co., 10 drawing boards @ ₹ 170 per piece
Jan. 20 Sold to Kani & Co., 4 writing tables at ₹ 1,520 per table for cash
Solution:
In the books of M/s. Ram & Co. a Stationary Merchant
Sales Book

Question 4.
Enter the following transactions in the Sales book of Kamala Stores, a furniture shop.
2017
May 2 – Sold to Naveen Stores, Trichy on credit 5 computer tables @ ₹ 1,750 per table
May 9 – Sold to Deepa & Co., Madurai on credit 6 dining tables @ ₹ 1,900 per dining table
May 15 – Sold to Rajesh 10 dressing tables @ ₹ 2,750 each on credit
May 24 – Sold to Anil 5 wooden tables @ ₹ 1,250 per table on credit
May 27 – Sold to Gopi 3 old computers @ ₹ 3,500 each
May 29 – Sold 50 chairs to Anil @ ₹ 275 each for cash
Solution:
In the books of Kamala Stores a Furniture’s Shop
Sales book

Question 5.
Enter the following transactions in the purchases and sales books of Kannan, an automobile dealer, for the month of December, 2017.

Solution:
In the books of Kannan
Purchase book

In the books of Kannan
Sales book

Question 6.
Prepare Purchases book and Sales book in the books of Santhosh Textiles Ltd., from the following transactions given for April, 2017.

Solution:
In the books of Santhosh Textile Ltd,
Purchase Book

In the books of Santhosh Textile Ltd,
Sales Book

Question 7.
From the following information, prepare purchase day book and purchases returns book for the month of June, 2017 and post them into ledger accounts in the books of Robert Furniture Mart.

Solution:
In the books of Robert Furniture Mart.
Purchases Book

In the books of Robert Furniture Mart.
Purchase return A/C

Ledger Account
Purchases Account

Subash & Co.

Sunrise Furniture

Purchase Return Account

Question 8.
Enter the following transactions in the proper subsidiary books of Suman who is dealing in electronic goods for the month of January, 2017.

Solution:
In the books of Suman

In the books of Suman
Purchase Returns Book

Question 9.
Enter the following transactions in the sales book and saies returns book of M/s. Guhan & Sons, who is a textile dealer.

Solution:
In the books of Guhan & Sons
Sales Books

In the books of Guhan & Sons
Sales Return Book

Question 10.
Record the following transactions in the sales book and sales returns book of M/s. Ponni & Co., and post them to ledger.
2017
Aug 1 – Sold goods to Senthii as per Invoice No. 68 for ₹ 20,500 on credit
Aug 4 – Sold goods to Madhavan as per Invoice No. 74 for ₹ 12,800 on credit
Aug 7 – Sold goods to Kanagasabai as per Invoice No. 78 for 17,500 on credit
Aug 15 – Returns inward by Senthii as per Credit Note no. 7 for ₹ 1,500 for which cash is not paid
Aug 20 – Sold goods to Selvarn for ₹ 13,300 for cash
Aug 25 – Sales returns of 11,800 by Madhavan as per Credit Note No. 11 for which cash is not paid
Solution:
In the books of Ponni & Co
Sales Book

In the books of Ponni & Co.
Sales Return Book

Ledger A/C
Sales Account

Senthil Account

Kanagasabai Account

Sales Return Account

Question 11.
Prepare necessary subsidiary books in the books of Niranjan and aiso Sachin account and Mukil account from the following transactions for the month of February, 2017.

Solution:
In the books of Sachin account and Mukil account.
Purchase Book (Mukil Account)

Sales Book

Purchase Return Book

Sales return Book

Ledger
Sachin Account

Mukil Account

Question 12.
From the following information, prepare the necessary subsidiary books for Nalanda Book Stores.

Solution:
In the books of Naianda Book Stores
Purchase Book

In the books of Naianda Book Stores
Sales Book

Purchase return books

### 11th Accountancy Guide Subsidiary Books – I Additional Important Questions and Answers

Question 1.
If goods are sold but not delivered to the customer, they will be included in _______.
a) Closing Inventory
b) Goods in transit
c) Sales
d) Sales in returns
b) Goods in transit

Question 2.
Goods Of Rs.800 (sales price) sent on sale on approval basis were included In the sales book. The profit included in the sales was 25% on cost. Inventory with the party will increase our closing inventory by _______.
a) Rs. 600
b) Rs. 640
c) Rs. 680
d) Rs. 700
b) Rs. 640

Question 3.
List price of the goods purchased is Rs. 60,000 cash paid is Rs. 45,000 (After receiving a cash discount of Rs. 9,000) the trade discount will be?
a) 10 %
b) 7.5 %
c) 15 %
d) 25 %
a) 10 %

Question 4.
A trader purchased goods for Rs. 4,000 at a discount of 5%. As he paid the amount immediately, a cash discount of Rs.100 was also allowed. In this case, Purchases A/c is debited by:
a) Rs. 4,000
b) Rs. 3,800
c) Rs. 3,700
d) Rs. 3,900
b) Rs. 3,800

Question 5.
The periodical total of the Sales Return Book is posted to the _______.
a) Debit side of Sales Account
b) Debit side of Sales Return Account
c) Credit side of Sales Return Account
d) Debit side of Debtors Return Account
b) Debit side of Sales Return Account

Question 6.
Debit notes issued are used to prepare _______.
a) Sales returns book
b) Puchases returns book
c) Journal proper
d) Puchases book
b) Puchases returns book

Question 7.
Trade discount allowed at the time of sale of goods is _______.
a) Recorded in Sales Book
b) Recorded in Cash Book
c) Recorded in Journal
d) Not recorded in Books of Accounts
d) Not recorded in Books of Accounts

Question 8.
Subsidiary books are maintained in _______.
c) Banks
d) None of the above

Question 9.
Journal Proper is used to record _______.
a) Ail cash and credit transaction
b) cash and credit sales
c) Cash and credit purchases

Question 10.
Cash discount is recorded in the _______.
a) Cash book
b) Sales Book
c) Purchases book
d) Journal
a) Cash book

Question 11.
The cash discount allowed to a debtor should b e credited to _______.
a) Discount Account
b) Customer’s Account
c) Sales account
d) None of the above
b) Customer’s Account

Question 12.
Which of the following books should be used to record purchase of furniture on credit?
a) Petty Cash Book
b) Journal Proper
c) Cash Book
d) None of the above
b) Journal Proper

Question 13.
The return of goods to a supplier should be credited to _______.
a) Supplier Account
b) Goods Account
c) Purchase Return Account
d) None of the above
c) Purchase Return Account

Question 14.
The other name of Sales Returns book is _______.
a) Returns Inwards Book
b) Sales Returns Journal
c) both (a) & (b)
d) None of the above
c) both (a) & (b)

Question 15.
The statement sent to the suppliers on account of return of goods is known as _______.
a) Debit Note
b) Credit Note
c) Journal Proper
d) None of the above
a) Debit Note

Question 16.
On 1st January 2918, pugazh draws a bill on Sundar for 3 months, Its due date is _______.
a) 31st March 2018
b) 1st April 2018
c) 4th April 2018
d) 4th April 2018
c) 4th April 2018

Question 17.
Goods returned by customers are recorded in _______.
a) Sales book
b) sales return book
c) Purchases book
d) purchases return book
b) sales return book

Question 18.
Goods returned by suppliers are recorded in _______.
a) Sales book
b) sales return book
c) Purchases book
d) purchases return book
d) purchases return book

Question 19.
Days of grace are _______ in number.
a) one
b) two
c) three
d) four
c) three

Question 20.
The person who prepares a bill is called the _______.
a) Drawer
b) Drawee
c) Payee
d) All of these
a) Drawer

Question 21.
The person who has to make the payment or who accepts to make the payment is called _______.
a) Drawer
b) Drawee
c) Payee
d) All of these
b) Drawee

Question 22.
The person who receives the payment is payee _______.
a) Drawer
b) Drawee
c) Payee
d) All of these
d) All of these

Question 23.
_______ means signing on the face or back of a bill for the purpose of transferring the title of the bill to another person.
a) Endorsement
b) Discounting
c) Retiring of bill
d) Renewal
a) Endorsement

Question 24.
_______ is the statement prepared by the seller of goods.
a) Voucher
b) Receipt
c) Invoice
d) Ledger
c) Invoice

Question 25.
Puchases book does not keep record of purchases of _______.
a) Purchases book
b) sales book
c) Purchases returns book
d) sales returns book
a) Purchases book

II. Very Short Answer Type Questions

Question 1.
Prepare Sales Book of M/S A :
i. 2016, Feb, 1 – Sold goods to prince Rs. 2,500
i. 2016, Feb 10 – Sold to Kannan 100 shirts @ Rs. 55 per shirt, Trade discount 10%
ii. 2016, Feb 26 – Sold old furniture to Rasi & sons Rs. 2,400 on credit.
Solution:
Sales Book

Question 2.
Record the following transactions in the returns inwards book of Mr. A.
1. Dharani returned goods worth Rs. 700
2. Malaini returned goods worth Rs. 800
Sales Returns Book

Question 1.
Trade discount is a deduction given by the supplier to the buyer on the list price or catalogue price of the goods. It is given as a trade practice or when goods are purchased in large quantities. It is shown as a deduction in the invoice. Trade discount is not recorded in the books of accounts. Only the net amount is recorded.

Example : Suppose the sale of goods for ₹ 10,000 was made and 10% was allowed as trade discount, the entry regarding sales will be made for Rs 9,000 (10,000 – 10 per cent of 10,000). In the same way, purchaser of goods will also record purchases as Rs 9,000).

Question 2.
Write notes on parties involved in a bill of exchange.
There are three parties to a bill of exchange as under:

1. Drawer : The person who prepares the bill is called the drawer, i.e., a creditor.
2. Drawee : The person who has to make the payment or who accepts to make the payment is called the drawee, i.e., a debtor.
3. Payee : The person who receives the payment is payee. He may be a third party or the drawer of the bill.

Question 3.
What are the features of bills of exchange?

1. It is a written document.
2. It is an unconditional order.
3. It is an order to pay a certain sum of money.
4. It is signed by the drawer.
5. It bears stamp or it is drafted on a stamp paper.
6. It is to be accepted by the acceptor.

Question 4.
What is Due date?
When a bill is drawn payable after a specified period, the date on which the payment should be made is called ‘Due date’.

Question 5.
What is Days of grace?
In the calculation of the due date, three extra days are added to the specified period of the bills called ‘Days of grace’. If the date of maturity falls on a holiday, the bill will be due for payment on the preceding day.

Question 6.
Write notes on retiring of a bill.
An acceptor may make the payment of a bill before its due date and may discharge the liability on the bill. It is called as retirement of a bill. Usually, the holder of the bill allows a concession called rebate to the drawee for the unexpired period of the bill.

Question 7.
Write notes on renewal of a bill of exchange.
When the acceptor of a bill knows in advance that he/she will not be able to meet the bill on its due date, he/she may request the drawer for extension of time for payment. The drawer of the bill may agree to cancel the original bill and draw a new bill for the amount due with interest thereon. This is referred to as renewal.

Question 8.
Write notes on closing entries.
At the end of the accounting period, all the ledger accounts relating to purchases, sales, purchases returns, sales returns, stock and other accounts concerning expenses, losses, incomes and gains are closed by transfer to trading and profit and loss account so that financial statements can be prepared. It should be noted that closing entries are made for nominal accounts only.

Question 9.
Write notes on rectifying entries.
Rectifying entries are passed for rectifying errors which are committed in the books of accounts.

Example : Purchase of furniture by a stationery dealer for Rs 10,000 was debited to purchases account. Pass rectifying entry on December 31, 2017.
Rectifying Entry

Question 10.
What is Endorsement?
Endorsement means signing on the face or back of a bill for the purpose of transferring the title of the bill to another person. The person who endorses is called the “Endorser”. The person to whom a bill is endorsed is called the “Endorsee”. The endorsee is entitled to collect the money.

Question 11.
What is discounting?
When the holder of a bill is in need of money before the due date of a bill, cash can be received by discounting the bill with the banker. This process is referred to as the discounting of bill. The banker deducts a small amount of the bill which is called discount and pays the balance in cash immediately to the holder of the bill.

Question 12.
State the reasons for returning of the goods?

1. not according to the order placed.
2. not upto the samples which were already shown.
3. due to damage condition.
4. due to price difference.
5. undue delay in the delivery of the goods.

Question 13.
What are the kinds of returns books?

1. Purchases Return or Returns outward book.
2. Sales Return or Returns inward book.

Question 14.
What is Bills payable book?
Details recorded in the bills payable book are the names of the parties whose bills are accepted, date of the bills payable, due date, amount, etc. The individual accounts of the parties whose bills are accepted will be debited with the corresponding amount in the bills payable book.

Question 15.
What is Bills receivable book?
Bills receivable refers to bills drawn, the payment for which has to be received. In case of credit sales of goods, the entity may draw a bill on the buyer (debtor), for a certain period. This is called bills receivable for the business entity and bills payable for the debtor who has accepted the bill.

IV. Exercises

Question 1.
From the following transactions of Ram Home appliances for July, 2017 prepare pui books and ledger accounts connected with his book.

Solution:
In the books of ram home appliances
Purchase book

Question 2.
Enter the following transactions in the purchases returns book of Hair who lealing in auto mobiles and post them into the 2017
2017
Jan 5 – Returned to Anand 10 dutch plates @ ₹ 200 each not in accordance with order.
Jan 14 – Returned to Chardran 5 brake shoes @ ₹ 200 each and 20 rear view Mirrors @ ₹ 350, each due to inferior quality
Solution:
In the books of Hari
Purchases Return book

Question 3.
From the transactions given below, Prepare the sales book of Kumar Stationery of July 2017,

Solution:
Sales account

Ledger Accounts
Sales Account

Kumaran & Co, A/c

Question 4.
Enter the following transaction in returns inward book of Magesh a textile dealer.
2017
April 6 – Returned by Naren 40 shirts each costing ₹ 150 due top inferior Quality.
April 8 – Amar Tailors returned 10 T-shirts, each costing ₹ 100 on accounts Of being not in accordance with their order.
April 21 – Prema stars returned 20 salwar sets each costing ₹ 200, being not in Accordance with order.
Solution:
In the books of Magesh
Sales Return book

Question 5.
Enter the following transactions in proper subsidiary books.

Solution:
Purchase Book

Sales book

Question 6.
Record the following transaction in the proper subsidiary books of M/S Ram & Co.
April
1 – Goods sold to Ramesh Rs. 1000
3 – Sold goods to Kumar Rs. 2,200.
8 – Sold goods to Shankar Rs. 300
10 – Goods returned by Kumar Rs. 600.
15 – Credit note sent to Shankar For Rs. 200
Solution:
In the books of Ram & Co.
Sales book

Sales Return Book

Question 7.
Write the following transaction in proper subsidiary books of Mr. Pugazh.

In the books of Mr. Pugazh
Purchased book

In the books of Mr. Pugazh
Purchased return book

Question 8.
Enter the following transaction in the proper subsidiary books of Mr. Somu.

Solution:
In the books of Mr. Somu
Purchase book

In the books of Mr. Somu
Purchased return book

In the books of Mr. Somu
Sales book

In the books of Mr. Somu
Sales return book

Question 9.
Enter the following transactions in the appropriate special M/s Padmini & Co.

Solution:
In the books of M/S Padmini
Purchase book

In the books of M/S Padmini
Sales book

In the books of M/S Padmini
Purchase return book

In the books of M/S Padmini
Sale return book

Question 10.
Enter the following transactions in the subsidiary books:

Solution:
Purchases Book

Question 11.
Enter the following transactions in the purchase book of M/S Arun and post them in the ledger:
2016,
Jan.
9 – Purchased from Joseph stores, 15 boxes of pencil @ Rs.6 per box 15 Purchased for cash 10 Exercise book @ Rs.5 per book
18 – Bought Furniture from Fancy Furniture Mart for Rs.2,000, Trade discount @ 10%
21 – Purchased 25 bags of tea dust from Subam Traders @ Rs.20 per bag, Trade discount 5%
Solution:
Purchases Book

Question 12.
From the particulars given below, write up the Purchases Day Book of M/s Hilton Electric Co, which deals in electrical goods:
2017,
Dec.
5 – Purchased on Credit from H Electric Co. – 10 Electric Iron @ Rs. 7,000 each; 5 – Electric Stoves @ Rs. 6,000 each;
16 – Purchased on credit from Khaitan Electric Co – 30 Electric Heater @ Rs. 12,000 each; 20 Electric Kettles @ Rs. 6,000 each;
21 – Purchased from Solar Electric Co. on credit – 10 Toasters @ Rs. 4,000 each; 5 – Electric Heater @ Rs. 12,000 each;
30 – Purchased from Bombay Electric Stores on Credit – 20 Electric Stoves @ Rs. 4,000 each; Electric Fans @ Rs. 3,000 each;
Solution:
Purchases Day Book

Question 13.
Enter the following transactions in the sales book of Arun and post them into ledger.
2016,
Jan.
1 – Sold goods to Prince Rs. 2500
10 – Sold to Kannan 100 Shirts @ Rs. 45 per shirt, Trade discount 10%
21 – Sold old furniture to Kumar & Sons Rs. 1,200 on credit
Solution:
Sales Day Book

Question 14.
From the following transactions write up the sales day book of M/s Rajesh & Co.
Jan.
1 – Sold to S 100 bags of sugar @ Rs. 7,000 per bag, less trade discount @ 5%
10 – Sold to D 20 bags of milk powder @ Rs. 6,000 per bag, less trade disc. @ 10%
20 – Sold to F 10 boxes of Tea @ Rs. 2,500 per box, less trade discount @ 10%
29 – Sold old office furniture on credit to Rainbow furniture mart for Rs. 64,000
Solution:
Sales Day Book

Question 15.
Enter the following information in the proper subsidiary books:
Mar.
1 – Returned to Onida Co. Ltd 4 colour TVs @ Rs. 24,000 each
2 – Returned by Metro Electronics Ltd 4 pieces of Fridge costing Rs. 20,000 each
15 – Returned to Venus Electricals 2 pieces of electric heater @ Rs. 6,500 each
24 – Returned by Swasthica & Co , 4 pieces of Speakers costing Rs. 9,000 each
29 – Returned to LG ltd 3 pieces of Computer @ Rs. 40,000 each which was purchased for cash.
Solution:
Purchase Returns Book

Sales Return Book

Question 16.
Record the following transactions in the bills receivable and the bills payable books of a trader:
2017
January
1 – Received from Narayan an acceptance of 3 months for Rs. 15,000
5 – Our acceptance to Rani at 4 months for Rs. 16,000
15 – Received from D & Co an acceptance for 2 months for Rs. 12,000
18 – Discount Narayan acceptance for Rs. 9,800
19 – Received from Giri an acceptance for 3 months for Rs. 16,000
20 – Our acceptance to Raja at 4 months for Rs. 15,000
21 – Kumar Renewed our acceptance to Rani by paying him cash Rs. 12,000 and accepted a fresh bill of Rs. 12,200 at 4 months, Rs. 200 has being interest charged
22 – D & Co acceptance endorsed in favour of G in full settlement of a debt of Rs. 2,250
Solution:
Bills Receivable Book

Bills Payable Book

## Samacheer Kalvi 11th Accountancy Guide Chapter 5 Trial Balance

Tamilnadu State Board New Syllabus Samacheer Kalvi 11th Accountancy Guide Pdf Chapter 5 Trial Balance Text Book Back Questions and Answers, Notes.

## Tamilnadu Samacheer Kalvi 11th Accountancy Solutions Chapter 5 Trial Balance

### 11th Accountancy Guide Trial Balance Text Book Back Questions and Answers

I. Multiple Choice Questions

Question 1.
Trial balance is a _______.
a) Statement
b) Account
c) Ledger
d) Journal
a) Statement

Question 2.
After the preparation of ledger, the next step is the preparation of _______.
b) Trial balance
c) Journal
d) Profit and loss account
b) Trial balance

Question 3.
The trial balance contains the balances of _______.
a) Only personal accounts
b) Only real accounts
c) Only nominal accounts
d) All accounts
d) All accounts

Question 4.
Which of the following is/are the objective(s) of preparing trial balance?
a) Serving as the summary of all the ledger accounts
b) Helping in the preparation of final accounts
c) Examining arithmetical accuracy of accounts
d) a, b and c
d) a, b and c

Question 5.
While preparing the trial balance, the accountant finds that the total of the1 credit column is short by Rs. 200. This difference will be _______.
a) Debited to suspense account
b) Credited to suspense account
c) Adjusted to any of the debit balance
d) Adjusted to any of the credit balance
b) Credited to suspense account

Question 6.
A list which contains balances of accounts to know whether the debit and credit balances are matched is _______.
a) Journal
b) Day book
c) Trial balance
d) Balance sheet
c) Trial balance

Question 7.
Which of the following method(s) can be used for preparing trial balance?
a) Balance method
b) Total method
c) Total and Balance method
d) a, b and c
d) a, b and c

Question 8.
The account which has a debit balance and is shown in the debit column of the trial balance is _______.
a) Sundry creditors account
b) Bills payable account
c) Drawings account
d) Capital account
c) Drawings account

Question 9.
The difference of totals of both debit and credit side of trial balance is transferred to:
b) Difference account
c) Suspense account
d) Miscellaneous account
c) Suspense account

Question 10.
Trial balance is prepared:
a) At the end of the year
b) On a particular date
c) For a year
d) None of the above
b) On a particular date

II. Very Short Answer Type Questions

Question 1.
What is trial balance?
“A trial balance is a statement, prepared with the debit and credit balances of the ledger accounts to test the arithmetical accuracy of the books”.

Question 2.
Give the format of trial balance.
Trial balance is prepared in the following format under the balance method:

Question 3.
What are the methods of preparation of trial balance?
Trial Balance is prepared in the following methods:
Balance method : In this method, the balance of every ledger account either debit or credit, as the case may be, is recorded in the trial balance against the respective accounts. The balance method is widely used, as it helps in the preparation of financial statements.

Total method : Under this method, the total amounts on the debit side of the ledger accounts and the total amounts on the credit side of the ledger accounts are ascertained and recorded in the trial balance. This method is not commonly used as it cannot help in the preparation of financial statements.

Total and Balance method : This method is a combination of both total method and balance method. Under this method, four columns are provided, namely,

• Totals of debit side of the ledger accounts,
• Totals of the credit side of the ledger accounts
• Debit balances of ledger accounts and
• Credit balances of the ledger accounts. This method is not in practice.

Question 4.
State whether the balance of the following accounts should be placed in the debit or the credit column of the trial balance:
(i) Carriage outwards
(ii) Carriage inwards
(iii) Sales
(iv) Purchases
(vi) Interest paid
(ix) Capital
(x) Drawings
(xi) Sales returns
(xii) Purchase returns

Question 1.
What are the objectives of preparing trial balance?
1. Test of arithmetical accuracy:
(i) Trial balance is the means by which the arithmetical accuracy of the book-keeping work is checked.

(ii) When the totals of debit column and credit column in the trial balance are equal, it is assumed that posting from subsidiary books, balancing of ledger accounts, etc. are arithmetically correct.

(iii) There may be some errors which are not disclosed by trial balance.

2. Basis for preparing final accounts : Financial statements, namely, trading and profit and loss account and balance sheet are prepared on the basis of summary of ledger balances obtained from the trial balance.

Location of errors:
(i) When the trial balance does not tally, it is an indication that certain errors have occurred.

(ii) The errors may have occurred at one or more of the stages of accounting process, namely, journalising or recording in subsidiary books, totalling subsidiary books, posting in ledger accounts, balancing the ledger accounts, carrying ledger account balances to the trial balance, totalling the trial balance columns, etc.

(ii) Hence, the errors should be located and rectified before preparing the financial statements.

3. Summarised information of ledger accounts : The summary of ledger accounts is shown in the trial balance. Ledger accounts have to be seen only when details are required in respect of an account.

Question 2.
What are the limitations of trial balance?
The following are the limitations of trial balance:

1. It is possible to prepare trial balance of an organisation, only if the double entry system is followed.
2. Even if some transactions are omitted, the trial balance will tally.
3. Trial balance may tally even though errors are committed in the books of account.
4. If trial balance is not prepared in a systematic way, the final accounts prepared on the basis of trial balance may not depict the actual state of affairs of the concern.
5. Agreement of trial balance is not a conclusive proof of arithmetical accuracy of entries made

Question 3.
‘A trial balance is only a prima facie evidence of the arithmetical accuracy of records’. Do you agree with this statement? Give reasons.
1. Yes. Trial Balance helps to check the arithmetical accuracy of the entries made in the accounting records.
In the computerized accounting system, once the transactions are recorded in the journals, all the other records are made simultaneously, i.e. ledger postings, trial balance and final accounts.

2. Hence, arithmetic errors and errors in posting the entries from journal to ledger and further will not occur in computerised accounting.

3. When double entry system is followed, the totals of the debit and the credit columns of the trial balance must be equal. Thus, trial balance helps to check the arithmetical accuracy of entries made in the books of accounts.

IV. Exercises

Question 1.
Prepare a trial balance with the following information:

Solution:
Trial Balance:

Question 2.
Prepare the trial balance from the following information:

Solution:
Trial Balance:

Question 3.
Prepare the trial balance from the following balances of Chandramohan as on 31st March, 2017.

Solution:
In the books of Chandramohan Trial balance as on 31st March 2017

Question 4.
Prepare the trial balance from the following balances of Babu as on 31st March, 2016.

Solution:
In The Books of Arjun Trial Balance As On 31st March 2018

Question 5.
From the following balances of Arjun, prepare the trial balance as on 31st March, 2018.

Solution:
In The Books of Arjun Trial Balance As On 31st March 2018

Question 6.
Prepare the trial balance from the following balances of Rajesh as on 31st March, 2017.

Solution:
In The Books of Rajesh Trial Balance as on 31st March 2017

Question 7.
Prepare the trial balance from the following balances of Karthik as on 31st March, 2017.

Solution:
In the books of Karthik Trial Balance as on 31st March 2018

Question 8.
From the following balances of Rohini, prepare the trial balance as on 31st March, 2016.

Solution:
In the books of Rohini Trial Balance as on 31st March 2018

Question 9.
Balan who has a car driving school gives you the following ledger balances. Prepare trial balance as on 31st December, 2016.

Solution:
In the books of Balan Trial Balance as on 31st December 2016.

Question 10.
The following balances are extracted from the books of Ravichandran on 31st December, 2016.

Solution:
In the books of Ravichandran Trial Balance as on 31st December 2016

Question 11.
From the following balances, prepare trial balance of Baskar as on 31st March, 2017. Transfer the difference, if any, to suspense account.

Solution:
In the books of Baskar Trial Balance as on 31st March 2017

Question 12.
From the following balances extracted from the books of Rajeshwari as on 31st March, 2017, prepare the trial balance.

Solution:
In the books of Baskar Trial Balance as on 31st March 2017

Question 13.
Correct the following trial balance.

Solution:
Trial Balance:

Question 1.
Trial Balance shows arithmetical accuracy of ledger accounts, but it is not a _______ of accuracy.
a) Conclusive
b) Exclusive
c) Submissive
d) Inclusive
a) Conclusive

Question 2.
The statement showing balance of all the ledger accounts is known as _______.
a) Trial balance
b) Balance sheet
c) Bank reconciliation statement
d) Profit and loss account
a) Trial balance

Question 3.
Which of the following in Trial Balance is contradictory to each other?
a) Inventory and Drawings
b) Sales and Purchases returns
c) Carriage inwards and outward

Question 4.
Closing stock in the Trial Balance implies that _______.
b) It is adjusted in sales account
c) It is adjusted in the purchases account
d) None of these
c) It is adjusted in the purchases account

Question 5.
The preparation of trial balance is for _______.
a) Locating errors of commission
b) Locating errors of principle
c) Locating clerical errors
d) All of the above
d) All of the above

Question 6.
_______ Us Hie most popular method of preparing trial balance.
a) Balance Method
b) Net Asset Method
c) Average Trial Balance method
d) None of the above
a) Balance Method

Question 7.
When adjusted purchase is shown on the debit column of the trial balance then
a) Both opening and closing stock do not appear in the trial balance
b) Closing stock is shown in the trial balance and not the opening stock
c) Opening stock is shown in the trial balance and not the closing stock
d) Both opening and closing stock appear in the trial balance
b) Closing stock is shown in the trial balance and not the opening stock

Question 8.
A suspense account facilitates the preparation of financial statements even when the has not tallied.
a) Cash Book
b) Ledger
c) Trial Balance
d) Journal
c) Trial Balance

Question 9.
Trial Balance is a statement which shows _______ of all accounts.
a) Debit or Credit Balances
b) Balances and Totals
c) Positive and Negative Balances
d) Opening and Closing balances
a) Debit or Credit Balances

Question 10.
All the following statements are correct except _______.
a) Trial balance is a statement and not an account
b) Trial balance is prepared at the end of the year
c) Trial balance is not a concluding proof of arithmetical accuracy
d) Trial balance is tallied if a transaction posted twice in the ledger
c) Trial balance is not a concluding proof of arithmetical accuracy

Question 11.
Trial balance of a trader shows the following balances: Opening Inventory Rs.9600;Purchases less returns Rs.11850; Salaries Rs.3200;Wages Rs.750; Commission on purchases Rs.200; Carriage outwards Rs.300; Sales Rs.24900; Closing Inventory Rs.3500; Carriage on purchases Rs.1000; Gross profit will be .
a) Rs. 5,000
b) Rs. 6,500
c) Rs. 3,250
d) Rs. 3,200
a) Rs. 5,000

Question 12.
Trial Balance is a _______.
a) Real account
b) Nominal account
c) Personal account
d) Statement
d) Statement

Question 13.
Bank account will show _______ balance.
a) Debit
b) Credit
c) Debit (or) Credit
d) None
a) Debit

Question 14.
Which of the following will affect the agreement of a trial balance?
a) Complete omission of a transaction
b) Partial omission of a transaction
c) Error of principle
d) Compensating errors
b) Partial omission of a transaction

Question 15.
Trial balance is prepared to find out the _______.
a) Profit
b) loss
c) financial position
d) Arithmetical accuracy of the accounts
d) Arithmetical accuracy of the accounts

Question 16.
Suspense account in the trial balance is entered in the
b) Profit and loss A/c
c) Balance sheet.
d) None of the above
c) Balance sheet.

Question 17.
Suspense account having credit balance will be shown on the _______.
a) Credit side of the profit and loss A/c
b) Liabilities side of the balance sheet
c) Assets side of the balance sheet
d) Debit side of the profit and loss A/c
b) Liabilities side of the balance sheet

Question 18.
Suspense account having debit balance will be shown on the _______.
a) Credit side of the profit and loss A/c
b) Liabilities side of the balance sheet
c) Assets side of the balance sheet
d) Debit side of the profit and loss A/c
c) Assets side of the balance sheet

Question 19.
While preparing the trial balance, the accountant finds that the total of the debit column is short by Rs. 1,000. This difference will be _______.
a) Debited to suspense account
b) Credited to suspense account
c) Adjusted to any of the debit balance
d) Adjusted to any of the credit balance
a) Debited to suspense account

Question 20.
The preparation of trial balance is the step in the accounting process.
a) first
b) second
c) third
d) fourth
c) third

Question 21.
When double entry system is followed, the totals of the debit and the Credit columns of the trial balance must be _______.
a) Equal
b) unequal
c) Excess
d) Short
a) Equal

Question 22.
The account which has a credit balance and is shown in the debit column of the trial balance is
a) Sundry debtors account
b) Bills receivable account
c) Purchases account
d) Capital account
d) Capital account

Question 23.
Which one the following represents correct sequence of accounting cycle _______.
a) Journal > Trial balance > Ledger > Transaction
b) Transaction > Journal > Ledger > Trial balance
c) Purchases > Journal > Ledger > Trial balance
d) None of the above
b) Transaction > Journal > Ledger > Trial balance

Question 24.
Which one of the following is the most popular method of preparing a trial balance.
a) Total method
b) Balance method
c) Trial and error method
d) Line method
b) Balance method

II. Very Short Answer Type Questions

Question 1.
What are the features of Trial Balance?

1. Trial balance contains the balances of all ledger accounts.
2. It is prepared on a specific date. That is why, the word, “as on…” is used at the top.
3. When double entry system is followed, the totals of the debit and the credit columns of the trial balance must be equal.
4. If there is a difference between the totals of debit column and credit column of the trial balance, it is an indication of errors being committed somewhere.
5. If both the debit column and the credit column of the trial balance have the same total, it does not mean that there is no mistake in accounting, since some errors are not disclosed by the trial balance.

Question 2.
What are the limitations of trial balance?
The following are the limitations of trial balance:

1. It is possible to prepare trial balance of an organisation, only if the double entry system is followed.
Even if some transactions are omitted, the trial balance will tally.
2. Trial balance may tally even though errors are committed in the books of account.
3. If trial balance is not prepared in a systematic way, the final accounts prepared on the basis of trial balance may not depict the actual state of affairs of the concern.
4. Agreement of trial balance is not a conclusive proof of arithmetical accuracy of entries made in the accounting records.
5. This is because there are certain errors which are not disclosed by trial balance such as complete omission of a transaction, compensating errors and error of principle.

Question 3.
State whether the balance of the following accounts should be placed in the debit or the credit column of the trial balance:
(i) Opening Stock
(ii) Bank Loan
(iv) Good will

Question 1.
What is a Suspense Account?
It is used as a place to hold unclassified or disputed funds and expenses. It is used to carry

Question 2.
What are the steps to be followed to prepare trial balance under Balance method?
Step 1 : Calculate the balances of all ledger accounts including the cash book.

Step 2 : Record the names of the accounts in the particulars column and the amounts of debit balances in the debit column and credit balances in the credit column.

Step 3 : Enter the page number of ledger from which the balance is taken in the Ledger Folio column.

Step 4 : Total the debit and credit columns. It must be equal. If not equal, locate the errors and make the trial balance agree.

Question 3.
State whether the balance of each of the following accounts should be placed in
The debit or the credit column of the trial balance:
(1) Sundry debtors
(2) Sundry creditors
(3) Cash in hand
(4) Bank overdraft
(5) Salary
(6) Discount allowed
(7) Plant and machinery
(8) Furniture
(9) Commission earned
(10) Reserve Fund
Solution:

Question 4.
What are the advantages of a Trial Balance?

1. It helps to ascertain the arithmetical accuracy of the book-keeping work done during the period.
2. It supplies in one place ready reference of all the balances of the ledger accounts.
3. If any error is found out by preparing a trial balance, the same can be rectified before preparing final accounts.
4. It is the basis on which final accounts are prepared.

Specimen of Trial Balance
Trial balance of Mr. X as on –

Question 5.
Prepare Trial Balance with the following information’s:

Solution:
Trial Balance

IV. Exercises

Question 1.
From the following list of balances, prepare a trial balance as on 31.3.2017.

Solution:
Trial Balance as on 31.3.2017

Question 2.
Prepare tare trial balance from the following:

Solution:
Trial Balance

Question 3.
From the following details prepare Trial Balance:

Solution:
Trial Balance

Question 4.
The following are the balances extracted from the books of Mr.M as on 31st December, 2017. Prepare Trial Balance. ,

Solution:
Trial Balance of Mr.M as on 31.12.2017

Question 5.
The following balances were extracted from the ledger of Shri Prasad on 31st March 2017. You are required to prepare a trial balance as on that date in proper form.
Solution:

Trial Balance of Shri Prasad as on 31.3.2017

Question 6.
Prepare Trail Balance.

Solution:
Trail Balance

Question 7.
Redraw correctly the trial balance given below:

Solution:
Corrected Trial Balance

Question 8.
From the following list of balances, prepare Trial Balance:

Solution:
Trial Balance

Question 9.
State whether the balances of the following accounts should be placed in debit column or credit column of the trial balance.

Solution:

Question 10.
From the under mentioned balances extracted from the books of a sole trader on 31st December. Prepare a Trial Balance as on 31st December, 2017.

Solution:

Question 11.
Prepare trial balance as on 31.12.2000 From the followings balances of Mr. Kishore Kumar

Solution:
In the book of Mr. Kishore Kumar Trial balance as on 31st December 2000

Question 12.
The following balances are extracted from the books of Mr. Anbu. Prepare trial balance as on 30.6.2004.
Solution:
In the book of Mr. Anbu trial balance as on 30.06.2004

Question 13.
Prepare Trial Balance as on 31.3.2004 From the books of Mr. Praveen

Solution:
Prepare Trail Balance as 31.03.2004 from the books Mr. Praveen

Question 14.
Prepare trial balance as on 31.12.2002. From the followings balance of Mr. Ram Prasanth.

Solution:
In the books of Mr. Ram Prasanth trial balance as on 31.12.2002

Question 15.
From the extracats of Mr.Keerthivasan books of accounts prepare Trail balance as on 31.03.94.

In the books of Mr. Keerthivasan trial balance as on 31.03.1994

Question 16.
The Following details have been extracted from Mr. Kirubakaran books of accounts as on 31.12.98.

Solution:
In the books of Mr. Kirubakaran trial balance as on 31.12.1998