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Kerala State Board New Syllabus Plus Two Hindi Textbook Answers Unit 2 निज भाषा उन्नति अहै Text Book Questions and Answers, Summary, Notes.

Kerala Plus Two Hindi Textbook Answers Unit 2  निज भाषा उन्नति अहै

निज भाषा उन्नति अहै परिचय

आपकी दूसरी इकाई है निज भाषा उन्नति अहै। विश्व की भाषाओं में हिंदी भाषा का महत्वपूर्ण स्थान है। पहला पाठ है सातवें विश्व हिंदी सम्मेलन की यात्रा के दौरान सूरीनाम की विशेषता तथा वहाँ हिंदी भाषा की गरिमा दिखानेवाला सफ़रनामा। हिंदी भाषा के समान हिंदी साहित्य की भी एक गौरवमयी परंपरा है। इस परंपरा का स्वर्णिम समय है भक्तिकाल। भक्तिकाल को शोभा देनेवाली साहित्यिक भाषा है ब्रजभाषा। ब्रजभाषा के अनन्य कवि हैं सूरदास। इकाई का दूसरा पाठ कृष्ण के प्रति यशोदा माँ के वात्सल्य वर्णन और गोपियों के प्रेम से ओतप्रोत है। इकाई का तीसरा पाठ ‘दोस्ती’ हिंदी फिल्मी गीत का है। विश्व भर में हिंदी के प्रति प्रेम उत्पन्न कराने में फिल्मी गीतों की अहम भूमिका रही है। हिंदी भाषा की खूबी है विशिष्ट अर्थ प्रदान करने वाले शब्दों का भंडार। अंतिम पाठ उच्च माध्यमिक शिक्षा के क्षेत्र में प्रयुक्त पारिभाषिक शब्दों से परिचित कराता है। कुल मिलाकर यह इकाई हिंदुस्तान के भीतर और बाहर हिंदी के स्वरूप का दिग्दर्शन कराती है।

निज भाषा उन्नति अहै ആമുഖം:

Kerala Plus Two Hindi Textbook Answers Unit 1 Chapter 3 मेरे भारतवासियो (भाषण)

प्रश्न 1.
कि, लेकिन, और, या, इसलिए, क्योंकि, जहाँ, पर, था मेरे भारतवासियो अनुवर्ती कार्य:
उतर:
1. रमेश : अरे सुरेश, क्या तुमने नेहरुजी का भाषण पढा है?
सुरेश : नेहरुजी का भाषण!
रमेश : हाँ, हमारे नए हिंदी पाठ पुस्तक में है।
सुरेश : हाँ, मैं ने देखा। अच्छा है।
रमेश : जोशीला भी।
सुरेश : यह उस लंबी भाषण का एक अंश मात्र है।
रमेश : ठीक है, इसका पूर्ण रूप कहाँ से मिलेगा?
सुरेश : आओ, अपने हिंदी अध्यापक से पू)।
रमेश : अच्छा, ठीक है।
सुरेश : चलो, अध्यापक की कमरे की ओर।

2. संक्षेपण
कई वर्षों की कठिन प्रयत्न के बाद आज भारत स्वतंत्रता की धन्य वेला तक पहूँची है। वर्षों से शोषित जनता अपने लक्ष्य तक पहुंच गई है। इस पवित्र अवसर पर हम देश की सेवा करने केलिए प्रतिज्ञा ले रहे हैं।

3. अनुवाद शायद तुम लोगों से मेरा आखिरी भाषण हो। यद्यपि सरकार ने मुझे कल सुबह जुलूस निकालने की अनुमति दें तो भी सबरमती के पवित्र किनारे पर यह मेरा अंतिम भाषण होगा। शायद मेरे यहाँ के जीवन के अंतिम शब्द होगा। मुझे जो कुछ बताना था वे मैं कल ही बता चुका हूँ। मेरी इच्छा है कि मेरा यह शब्द देश के कोने कोने तक पहूँचे।

Plus Two Hindi मेरे भारतवासियो Questions and Answers

प्रश्न 1.
हिंदी पुस्तिका में नेहरूजी का भाषण पड़कर उससे प्रभावित छात्र अपनी सहेली के नाम पत्र लिखती है। वह पत्र तैयार करें।

• 1947 अगस्त 14 की मध्यरात्री की वेला
• स्वतंत्र भारत पर नेहरूजी के सपने
• भारतीयों का दायित्व

उतर:

तृशूर
31 जुलाई 2016

प्रिय सहेली,
नमस्कार, तुम कैसी हो। स्कूल में ठीक तरह से जाता। है ना। ग्यारहवीं कक्षा के पढ़ाई कैसे हो रही हैं। मैं यहाँ सकुशल हूँ।

मैं एक बात बताना चाहती हूँ। हमारे हिंदी पुस्तिका के बारे में। मैं लगभग सभी पाठ पढ़ लिया। इसमें नेहरूजी का भाषण मुझे बहुत अच्छा लगा। कितना प्रभावशाली है वह भाषण। 1947 अगस्त 14 की मध्यरात्रि की वेला में नेहरूजी जो भाषण किया उसमें भारत की गरिमा को दिखाया है। नेहरूजी स्वतंत्र भारत पर अपने सपनों को सही रूप में प्रस्तुत किया है। हमें परिश्रम करके आगे प्रगति की ओर अग्रसर होनो के बारे में आहवान करते हैं। हमारा दायित्यों के बारे में चेतावनी भी देते है।

मैं ज़्यादा नहीं कहना चाहता। तुम यह भाषण ज़रूर पढ़ना। आज के हर भारतीय यह भाषण सुने तो कितना अच्छा होगा। में खंत समाप्त करता हूँ। भाषण पढ़कर अपना राय मुझे लिखना।

तुम्हारी सहेली,
मिषा

सूचनाः
‘मेरे भारतवासियों’ भाषण का अंश पढ़ें और 1 से 5 तक के प्रश्नों के उत्तर लिखें।
भविष्य में हमें विश्राम करना या चैन से नहीं बैठना है बल्किं निरंतर प्रयास करना है ताकि हम जो वचन बारबार दोहराते रहे हैं और जिसे हम आज भी दोहरायेंगे, उसे पूरा कर सकें। भारत की सेवा का अर्थ है, लाखोंकरोड़ों पीड़ित लोगों की सेवा करना। इसका मतलब है गरीबी और अज्ञता को मिटाना। बीमारियों और असमानता को मिटाना। हमारी पीढ़ी के सबसे महान व्यक्ति की यही महत्वाकांक्षा रही है कि हर एक आँख से आँसू मिट जाएँ।

प्रश्न 1.
“मेरे भारतवासियों’ किनका भाषण है?
उतर:
नेहरू जी भारत के प्रथम प्रधानमंत्री

प्रश्न 2.
भविष्य में हमें क्या करना है?
उतर:
निरंतर प्रयास करना है ताकि हमारा वचन पूरा कर सकें।

प्रश्न 3.
भारत की सेवा का मतलब क्या है?
उतर:
भारत की सेवा का अर्थ है। लाखों-करोड़ों पीडित लोगों की सेवा करना। इसका मतलब है गरीबी और अज्ञता को मिटाना। बीमारियों और असमानता को मिटाना।

प्रश्न 4.
इस खंड का संक्षेपण करें।
उतर:
हमें निरंतर प्रयास करना है। साधारण लोगों की सेवा करना है। सब लोगों के पीड़ाओं को मुक्त करना गाँधीजी का महत्वाकांक्षा है।

प्रश्न 5.
संक्षेपण के लिए उचित शीर्षक दें।
उतर:
देशप्रेम

नेहरू के भाषण का यह वाक्य पढ़ें।

“हमारी पीढ़ी के सबसे महान व्यक्ति की यही महत्वाकांक्षा रही है कि हर एक आँख से आँसू मिट जाएँ”

प्रश्न 1.
महान व्यक्ति की महत्वाकांक्षा क्या है?
उतर:
महान व्यक्ति की महत्वाकंक्षा है कि हर एक व्यक्ति के आँख से आँसू मिट जाएँ।

प्रश्न 2.
इस महत्वकांक्षा की पूर्ति के लिए हम क्या-क्या कर सकते हैं? इस पर एक भाषण तैयार करें।
उतर:
प्रिय मित्रों,
सब लोगों को नमस्कार।

मैं आज आप लोगों के सामने हमारी पीकी के सबसे महान व्यक्ति के महत्वाकांक्षा के बारे में कुछ शब्द बताना चाहता हूँ। आप सब लोग जानते है वह कौन है। इसमें कोई शक नहीं है कि वह महत्मागाँधी है। वह केवल भारत के राष्ट्रपिता नहीं है बल्कि विश्व में मानवता के राष्ट्रपिता है। लोग उसे महान शब्द जोड़कर ही पुकारते है। क्या थी उनकी महत्वाकांक्षा – सभी आँखों से आँसू मिटाए, यानी सभी के दुखों को समाप्त करें। भूख, गुलामी, आतंकवाद जैसे कई समस्यायें हमारे समाज में है। कई लोग भोजन सामग्रियाँ बरबाद करते हैं तो कई लोग भूख से मर रहे हैं। कई लोग आज़ादी के झुटे फायदे लेते हैं तो कई लोग गुलामी के कारण तड़प तड़पकर मर रहे हैं। ऐष आराम के साथ साथ आतंकवाद जैसे भीषतायें विश्व में फैल रहा है। गाँधीजी के महत्वकांक्षा को प्राप्त करने केलिए हमें कई बातों पर ध्यान देना ही चाहिए।

भूख से तड़पते लोगों के सहायता करना हमारा फर्ज है। इसके लिए कई प्रकार के योजनायें अपनाना चाहिए। सभी प्रकार के गुलामियों को हमें रोकना चाहिए। वह धर्म, राष्ट्र, वर्ण, कुल, भाषा जैसे कई बातों पर आधारित है। इसकेलिए सही प्रकार के शासकों को चयन करना चाहिए। मानवतावाद को सबसे प्रमुख स्थान देना ज़रूरी है। शिक्षा को प्रमुख स्थान देना है और सभी लोगों तक पहूँचना है। जानकारी योजनाओं को ठीक रूप में लागू करना चाहिए।

आज सब लोग यह जानते हैं कि हम सब के लिए आवश्यक चीज़ इस धरती में है। लेकिन इसके उपयोग सही रूप में करना ही चाहिए। हम सब को इस विचार को अपने मन में लाना ज़रूरी है।

जयहिंद

‘मेरे भारतवासियों’ पाठ का अंश पढ़ें।

“भविष्य में हमें विश्राम करना या चैन से नहीं बैठना है बल्कि निरंतर प्रयास करना है ताकि हम जो वचन वारबार दोहराते रहे हैं और जिसे हम आज भी दोहराएँगे, उसे पूर कर सकें। भारत की सेवा का अर्थ है लाखोंकरोड़ों पीड़ित लोगों की सेवा करना। इसका मतलब है गरीबी और अज्ञानता को मिटाना। बीमारियों और अवसर की असमानता को मिटाना। हमारी पीढ़ी के सबसे महान व्यक्ति की यही महत्वाकांक्षा रही है कि हर एक आँख से आँसू मिट जाएँ।”

प्रश्न 1
यह किसके भाषण का अंश है? (नेहरू, गाँधी, तिलक)
उतर:
नेहरू

प्रश्न 2
नेहरू जी की पीढ़ी के सबसे महान व्यक्ति की महत्वाकांक्षा क्या है?
उतर:
हर एक आँख से आँसू मिट जाएँ।’ यह नेहरू जी की पीढ़ी के सबसे महान व्यक्ति की महत्वाकांक्षा है।

प्रश्न 3.
हमें समाज से क्या क्या मिटाना है?
उतर:
हमें समाज से – गरीबी, अज्ञानता, बीमारियों और अवसर की असमानता को मिटाना है।

प्रश्न 4.
उपर्युक्त खंड का संक्षेपण करें।
उतर:
नेहरू जी कहते हैं कि निरंतर प्रयास करने की वचन को हमें पूरा करना है। पीड़ित लोगों की सेवा करके – गरीबी, अज्ञानता, बीमारियों और अवसर की असमानता को मिटाना है। गाँधीजी की महत्वाकांक्षा है कि हर एक आँख से आँसू मिटायें।

प्रश्न 5
संक्षेपण के लिए उचित शीर्षक दें।
उतर:
देशप्रेम

अनुच्छेद का हिंदी में अनुवाद करें।

प्रश्न 1.
Television is one of the wonders of modern science Many useful programs on education, health and agriculture are telecasted. Interesting plays and films are shown at regular intervals. It is used for commercial advertisements. It was invented by John Baird.
उतर:
टेलिविषन आधुनिक विज्ञान के चमत्कारों में से एक है।शिक्षा, स्वास्थ्य और कृषि पर कई उपयोगी कार्यक्रम प्रसारित किए जाते हैं। दिलचस्प नाटकों और फिल्मों को नियमित अंतराल पर दिखाया गया है। यह वाणिज्यिक विज्ञापन के लिए प्रयोग किया जाता है। यह जॉन बेयर्ड द्वारा आविष्कार किया गया था।

निम्नलिखित वाक्य पढ़ें।

प्रश्न 2.
नेहरू जी के भाषण से प्रभावित एक छात्र स्वतंत्रता प्राप्ति के उनहत्तर वर्षों के बाद भारत के विकास, सुरक्षा आदि पर सपना देख रहा है। उस सपने का वर्णन करते हुए छात्र अपने मित्र को पत्र लिखता है। वह पत्र तैयार करें।
उतर:

पटना,
04.08.2017

प्रिय राकेष,
कैसे हो तुम? घर में सब ठीक तो है न? छोटे भाई क्या करते हैं? मैं एक विशेष बात बताने के लिए यह खत लिख रहा हूँ। हमारे बारहवीं कक्षा के हिंदी पाठपुस्तक में नेहरू जी का एक भाषण दिया है। यह भाषण नेहरूजी आज़ादी मिले आधी रात में 1947 अगस्त 15 का किया था। मुझे यह भाषण सुनकर बहुत उत्तेजना मिला। नेहरूजी के यह भाषण पढ़ने के बाद मैं एक ऐसा सपना देखा कि उसमें नेहरूजी के सपनों का पूर्ती सफल हो रहा है। भाषण में नेहरूजी भारत के विकास, भारतीयों का दायित्व, विश्वमानवता आदि कई बातों के बारे में बताया है। अब देश स्वतंत्रता प्राप्ति के उनहत्तर वर्ष मना रहे हैं। क्या हम नेहरूजी के सपनों को साकार कर सकेंगे? मैं ने सपने में देखा कि हमारा भारत के विकास, सुरक्षा आदि विभिन्न क्षेत्रों में नए नए परिवर्तन हो रहा है। हम पड़ोसी देशों से दोस्ती के रिश्ता जोड़ रहे हैं। शिक्षा और चिकित्सा जैसे क्षेत्रों में भी तरक्की हो रहे हैं। मुझे बहुत खुशी हुई यह सपना देखकर। मेरा विचार है कि यह सपना ज़रूर साकार हो जायेगा। हो सके तो तुम भी नेहरू जी के यह भाषण सुने।

तुम्हारा प्यारा मित्र,
राम

अनुच्छेद का हिंदी में अनुवाद करें।

प्रश्न 3.
There was an accident near our school yesterday. A car was coming at full speed. A cyclist suddenly appeared in the middle of the road. The driver pressed the breaks very hard. But the car did not stop in time and the cyclist was knocked down. An old man who has seen the accident took the injured cyclist to the hospital.

(accident – दुर्घटना, full speed – तेज़ रफ़्तार, driverचालक, knocked down – टकराकर गिरना, cyclist – साईकिलवाला, hospital – अस्पताल)
उतर:
हमारे स्कूल के पास एक दुर्घटना हुई थी। एक कार तेज़ रफ्तार से आ रही थी। एक साइकिलवाला अचानक सड़क के मध्य में दिखाई दिया। कार के चालक ने पूरी तरह से ब्रेक दबाया। लेकिन कार समय के भीतर रुका नहीं और साइकिलवाले को टकराकर नीचे गिरा दिया। एक बूढा आदमी जिसने यह दुर्घटना को देखा वह घायल साइकिलवाले को अस्पताल ले गया।

प्रश्न 4.
विश्व पर्यावरण दिवस में प्रस्तुत करने के लिए ‘तरकारियों में कीटनाशकों का प्रयोग’ विषय पर एक भाषण तैयार करें।
उतर:
प्रिय मित्रों,
नमस्कार।

मैं आज तरकारियों में कीटनाशकों का प्रयोग विषय पर एक छोटी सी भाषण प्रस्तुत कर रहा हूँ। ध्यान दीजिए। आज सब लोग जानते हैं कि मानव को भोजन में कितने प्रतिशत तरकारी खाना है। कम से कम चालीस प्रतिशत यह हमारा तन्तुरुस्ति के लिए ज़रूरी है। प्राचीन काल से लेकर मानव तरकारियों को इस्तेमाल कर रहे हैं। तरह तरह के तरकारी हम उपयुक्त करते हैं।

आबादी के अनुसार तरकारी न मिलने पर हम खेती में रासायनिक पदार्थों का प्रयोग करने लगा। लाभ को नज़र में रखकर हम कीटनाशकों का प्रयोग भी अनियन्त्रित रूप में करने लगा। आज हम यह भी जानते हैं कि रासायनिक पदार्थों और कीटनाशकों का कितना बुरा प्रभाव हम पर हो रहा है। कई प्रकार के बीमारियों से हम पीड़ित हो जाते हैं। नयी पीढ़ी के स्वास्थ्य के लिए यह इतना खतरनाक है कि इससे बचना बहुत ज़रूरी हैं।

हमें घर में आवश्यक तरकारियों को उगवाना चाहिए। केवल लाभ को देखकर नहीं बल्कि प्रकृति के संतुलन और मानव के रक्षा के बारे में हमें सोचना चाहिए। महात्मा गाँधी के अनुसार हमें स्ववलंबन की भावना जगाना ही चाहिए। आइए हम शुरू करते हैं अपनी तरकारी अपने आंगन में ही लगाकर।

जयहिंद

मेरे भारतवासियो कवि का परिचय

– पंडित जवाहरलाल नेहरू

पंडित जवाहरलाल नेहरू स्वतंत्र भारत के प्रथम प्रधानमंत्री थे। ‘मेरे भारतवासियों 14 में अगस्त 1947 की आधी रात में लाल किले में हमारा तिरंगा झंडा फहराते हुए राष्ट्र के प्रति किए गए नेहरु के प्रसिद्ध भाषण का एक अंश है।

मेरे भारतवासियो Summary in Malayalam

मेरे भारतवासियो Glossary

Kerala State Board New Syllabus Plus Two Hindi Textbook Answers Unit 1 Chapter 2 बेटी के नाम Text Book Questions and Answers, Summary, Notes.

Kerala Plus Two Hindi Textbook Answers Unit 1 Chapter 2 बेटी के नाम (जवाबी पत्र)

प्रश्न 1.
हिंदी में अन्य भाषाओं से आए हुए कई शब्द हैं। निम्नलिखित शब्दों के समानार्थी विदेशी शब्द पत्र से ढ़कर लिखें।
अनाथ – …………………….
सांत्वना – …………………….
देश – …………………….
नाश – …………………….
संभावना – …………………….
विधवा – …………………….
बार – …………………….
इनाम – …………………….
योग्य – …………………….
व्यक्ति – …………………….
चिंता – …………………….
उत्तरः
अनाथ – यतीम
सांत्वना – करोर
देश – मुल्क, वतन
नाश – तबाही, बरबादी
संभावना – गुंजाइश
विधवा – बेवा
बार – दफा
इनाम – तोहफे
योग्य – काबिल
व्यक्ति – शख्स
चिंता – फिक्र

प्रश्न 2.
कैदी बाप को अपनी बेटी का खत एक आंसूनामा था, क्यों?
उत्तरः
बाप और बेटी दोनों जेल में था। बाप रंगून में है तो बेटी यहाँ दिल्ली में। सख्त नज़रबंदी के बावजूद भी उस बेटी ने पिता को एक चिट्ठी भेजा, जिसमें अपने परिवार एवं देश की दुस्थिति का वर्णन हुआ है। खत पढ़कर पिता की आँखें भीग गई। उस कैदी बाप को पुत्री का खत एक आँसूनामा ही लगा।

प्रश्न 3.
दिल्लीवाले मुझको रोते ……. मैं भी रोता हूँ – यहाँ शासक का कौन सा गुण प्रकट होता है?
उत्तरः
प्रजाहित केलिए शासन करनेवाले एक सम्राट की देशस्नेह और सहानुभूति प्रकट होती है।

प्रश्न 4.
यह खत तुमको मिलेगा भी या नहीं – बादशाह के मन में ऐसा शक क्यों उभरा होगा?
उत्तरः
बादशाह ने ऐसे अनेक व्यक्तियों को देखा है, जो आखिर में दगाबाज और दूसरों के द्वारा भेजे गए जासूस सिद्ध हुआ है। इसलिए उनके मन में शंका उभर आई।

बेटी के नाम अनुवर्ती कार्य:

प्रश्न 1.
बादशाह की चरित्र-चित्रण।
उत्तरः
1857 की स्वतंत्रता संग्राम के बाद बहादूरशाह ज़फर को कैदी बनाकर रंगून भेजा गया। उनकी बड़ी बेटी दिल्ली में अंग्रेजों के कैदी में था। अपनी बेटी का खत उन्होंने बार-बार पढाया। खत पढकर उनकी आँखों से आँसू बहती है। अंग्रेज़ी सरकार के कैद में किसी दूर देश में रहने पर भी उनके मन में अपने देश और परिवारवालों के प्रति अगाध प्रेम था। अपनी जनता के बारे में सोचकर वह रोती है। उनको अपने दिल्लीवासियों के प्रति प्रेम और सहानुभूति था। बेटी के नाम पर लिखी गई खत में वह अपने देश की बुरी हालत का जिक्र भी करती है।

वे एक आदर्श देशप्रेमी एवं प्यारी पिता थे। कोसों दूर की कैद में रहकर भी उसका मन अपने परिवारवालों एवं दिल्लीवासियों के प्रति व्याकुल थे।

प्रश्न 2.
बादशाह ज़फर की डायरी।
उत्तरः
रंगून, 18/5/1857

बुधवार

आज बेटी का खत मिला। बार-बार पठा। मन न भरा। हाँ, आज का दिन आँसू से भीगा एक दिन था। मेरी बेटी की अवस्था अब कैसी होगी? एक बार उसे देखने की इच्छा है, लेकिन कैसे? हमारी दिल्लीवासियों की हालत! वे लोग मेरे प्रति रोते हैं। मेरी स्थिति भी भिन्न नहीं है। एक बार उन लोगों को देख सकने की इच्छा थी। बेटी का खत मिता, जवाब भी लिखा । कैसे भेजें? हाँ, कल किसी व्यक्ति का आश्रय लेना है। यदि उसने धोखा दे तो…..। शायद मेरे अंतिम शब्द होगा। यहाँ इस कैद से बाहर आना मुश्किल है। किसी दिन हमारा देश स्वतंत्र होगा तब मैं नहीं होगा। स्वतंत्रता की प्रतीक्षा में ………..

प्रश्न 3.
सुरभि केलिए जवाबी पत्र।
उत्तरः
प्रिय सुरभि,
तुम्हारा खत मिला। पढ़कर खुशी हुई। साथ सी.डी.भी मिला।

मैं ने उसे देखा। तुमने सच ही कहा था। बहुत जोशीला था। दर्शकों के मन में ज़रूर देशस्नेह उत्पन्न करेगा। ठीक है परीक्षा की इस समय ऐसी एक सी.डी.बहुत खुशी प्रदान करती हैं। कितने महानों का जान हमारे लिए नष्ट हो गया हैं?

सी.डी. भेज देने केलिए मैं बहुत आभारी हूँ। घरवाले भी देखा। उसको भी अच्छा लगा। अभी कुछ और पढना है। घरवालों को मेरा प्यार। फिर मिलने की प्रतीक्षा में

प्यार से,
तुम्हारी सहेली
सोनु

पत्तनमतिट्टा,
10.07.2015

प्रश्न 4.
‘कितने बच्चे यतीम हो गए, कितनी औरतें बेवा हो गई। पत्र के इस प्रसंग के आधार पर ‘युद्ध के भीषण परिणाम’ पर एक कॉलाज़ तैयार करें।
उत्तरः

Plus Two Hindi बेटी के नाम Questions and Answers

सूचनाः
बहादुरशाह ज़फ़र के खत का यह वाक्य पढ़ें।

दिल्लीवाले मुझको रोते होंगे। वे क्या यह नदीं जानते, कि मैं भी उनको रोता हूँ।

प्रश्न 1.
उपर्युक्त वाक्य के आधार पर बहादुरशाह ज़फ़र के चरित्र पर टिप्पणी लिखें।
उत्तरः
चरित्र चित्रण – बहादुरशाह ज़फ़र भारत के अंतिम मुगल बादशाह है। 1857 की स्वतंत्रता संग्राम के बाद बादशाह को अंग्रेजों ने कैदी बनाया। किसी दूर देश के कैद में रहने पर भी मन में देश और परिवारवालों के प्रति अगाध प्रेम झलकता है। वह अब भी अपनी प्रजा के बारे में सोचते है। एक सच्चा शासक होने के कारण वह अपने प्रजा के बुरी हालत के बारे में सोचनेवाला है। अपनी लापरवाही को वह ठीक तरह से जानते है।

प्रश्न 2.
बेटी के आँसूनामा ने बादशाह के मन को विचलिक कर दिया। वे उस दिन की डायरी में इसका जिक्र करते हैं।
वह डायरी लिखें।

• परिवारवालों की सोच।
• दिल्लीवासियों के प्रति आकुलता।
• खत पढ़ने उत्पन्न दर्द।

उत्तरः

डायरी

रंगून

बुधवार
18 जूण 1851

आज बेटी का खत मिला। बार-बार पढ़ा, मन न भरा । हाँ आज का दिन आँसू से भीगा एक दिन था। मेरी बेटी की अवस्था अब कैसी होगी? एक बार उसे देखने की इच्छा है, लेकिन कैसे? हमारी दिलीवासियों की हालत । वे लोग मेरे प्रति रोते है, मेरी स्थिति भी भिन्न नहीं है। एक बार उन लोगों को देख सकने की इच्छा थी। बेटी का खत मिला, जवाब भी लिखा, कैसे भेजूं? हाँ, कल किसी व्यक्ति का आश्रय लेना है। यदि उसने धोखा दे तो….। शादय मेरे अंतिम शब्द होगा। यहाँ इस कैद से बाहर आना मुश्किल है, किसी दिन हमारा देश स्वतंत्र होगा तब मैं नहीं होगा। स्वतंत्रता की प्रतीक्षा में ……..।

प्रश्न 3.
सूचना : बादशाह के ये वाक्य पढ़ें।
तीन दफ़ा सुनने के बाद भी दिल को करार नहीं आया। मेरे यहाँ आ जाने के बाद, पता नहीं और क्या-क्या परेशानियाँ शहरवालों पर पड़ी होंगी। इन वाक्यों के आधार पर बहादुरशाह ज़फ़र के चरित्र पर टिप्पणी लिखें।
उत्तरः
बहादुरशाह ज़फर बड़े देशप्रेमी है। साथ ही साथ वे ‘स्वाभिमानी एवं परिवारवालों से प्यार करनेवाला है। अपने परिवार एवं देश से दूर रहते हुए वे अत्यंत दुःखी है। दूसरों के प्रति उनके दिल में सहानुभूति एवं ममता है। अपने देश और देशवासियों के प्रति उनके दिल में सच्चा प्यार है। इसीलिए ही कैद में रहते हुए भी वे अपने देश और परिवारवालों के बारे में सोचकर सदा खिन्न रहते थे।

प्रश्न 4.
बादशाह के बेटे ने खत तीन दफ़ा पढ़कर सुनाया। बेटे की उस दिन की डायरी लिखें।

• पिताजी का दर्द
• बहन की हालत
• बेटे का मानसिक संघर्ष ।

उत्तरः

18
फरवरी

1857
रंगून

कैसे भूलूँ आज का दिन …….
अपने पिताजी की आँसू …….
बहन की दर्दभरी वाणी …….
कैसे सब सकूँगी वह। जो मैंने पढ़कर सुनाया, क्या वह एक खत था? नहीं आँसूनामा था।
मेरी प्यारी बहिना…. कहाँ हो तुम? कैसे हो तुम?
केवल आप ही नहीं यह पूरा देश गुलाम बन गया है। मेरे दिल्लीवासी ……
मेरे पिताजी …….
….. उनकी क्या दशा होगी!!
ऐ खुदा, मेरे देश की, देशवासियों की रक्षा करें।

‘बेटी के नाम’ पाठ का यह वाक्य पढ़ें।

“खत क्या भेजा, मेरी जान, आँसूनामा था।” यह बादशाह द्वारा बेटी को लिखे गए पत्र का अंश है।

प्रश्न 1.
बादशाह ने ऐसा क्यों लिखा होगा?
उत्तरः
बाप और बेटी दोनों जेल में था। बाप रंगून में है तो बेटी दिल्ली में। बेटी द्वारा भेजे चिट्ठी में अपने परिवार एवं देश की बुरी हालत का वर्णन हैं। खत पढ़कर बादशाह को बहुत दुख हुआ। इसलिए बादशाह ऐसा लिखा होगा।

प्रश्न 2.
बादशाह के उस दिन की डायरी तैयार करें।
उत्तरः
रंगून / 18/5/1857 / बुधवार
आज बेटी का खत मिला। बार-बार पढ़ा। मन न भरा। हाँ आज का दिन आँसू से भीगा दिन हुआ। मेरी बेटी की अवस्था अब कैसी होगी? एक बार उसे देखने की इच्छा हैं, लेकिन कैसे?

हमारी दिल्लीवासियों की हालत! वे लोग मेरे लिए रोते हैं। मेरी हालत भी भिन्न नहीं है। एक बार उन लोगों को देखने की इच्छा थी।

बेटी का खत मिला, जवाब भी लिखा। कैसे भेजूं? कल किसी व्यक्ति का आश्रय लेना है। यदि उसने धोखा दिया तो…..। शायद मेरे अंतिम शब्द होगा। यहाँ इस कैद से बाहर आना मुश्किल है।

किसी दिन हमारा देश आज़ाद होगा – यही मेरा उम्मीद है। इसी प्रतीक्षा में……।

‘बेटी के नाम’ पाठ का यह वाक्य पढ़ें।

“मैं तो जिंदा हूँ।
वे तो बिना आई मैत र गए।”

प्रश्न 1.
यहाँ दिल्लीवालों की कौन सी हालत की सूचना मिलती है?
उत्तरः
यहाँ दिल्लीवालों की बुरी और दर्दनाक हालत की सूचना हैं। स्वतंत्रता संग्राम के बाद अंग्रेजों ने दिल्लीवासियों पर भीषण अत्याचार किया था।

प्रश्न 2.
भारत की आजादी की लड़ाई में हज़ारों ने अपनी जान की कुर्बानी दी। इन कुर्बानियों का जिक्र करते हुए आप अपने मित्र को एक पत्र लिखें।
उत्तरः

तृश्शूर
08.08.2017

प्रिय मित्र रामू
तुम तो ठीक-ठीक है न । पढ़ाई कैसे चल रहे हैं। माँ-बाप सकुशल है न। सब को मेरा प्रणाम।

हमारे बारहवी कक्षा के हिंदी पाठ्यपुस्तक में पहला स्वतन्त्रता संग्राम के समय भारत के बादशाह बहादुर शा जफर का एक खत है। यह खत पढ़कर मुझे बहुत दुःख हुआ, साथों साथ अभिमान भी। क्योंकि हजारों की कुर्बानी की कथा हमारे स्वतंत्रता के पीछे हैं। आज हमारे पीढ़ी में इस विचार नहीं है कि कितने व्यक्तियों के कठिन परिश्रम के कारण ही हमें आज़ादी मिली हैं। हमें ज़रूर इस बात पर ध्यान देना चाहिए। क्योंकि कल के प्रयत्न का फल ही हम भोग रहे हैं। मुझे बहुत खुशी हैं कि यह बात तुमसे बताकर । तुम्हारे मित्रों को भी इसके बारे में ज़रूर बताना। हो सके तो इसी प्रकार के कहानियाँ और घटनाओं को पढ़ना भी। खत समाप्त करता हूँ। जरूर जवाब लिखना।

तुम्हारा दोस्त,
अप्पू

प्रश्न 3.
‘तीन दफ़ा के बाद भी दिल को करार नहीं आया। बेटी के प्रति बादशाह का प्यार हमारे दिल को छूने वाला है। ‘संतानों के भविष्य निर्माण में माँ-बाप का प्यार’ विषय पर एक लेख लिखें।
उत्तरः

संतानों के भविष्य निर्माण में माँ-बाप का प्यार

आज के बच्चे कल का नागरिक है; तो ज़रूर बच्चों के विकास में ध्यान देना ज़रूरी है। माँ-बाप अपने अनुभवों के साथ बच्चों को पढ़ाना चाहिए। घर ही बच्चों के पहला विद्यालय होता है। बच्चों को घर में ही सच्चे प्यार के रिश्ते का अनुभव होना है। बाप बेटे में होते सच्चा प्यार ही उसे जीवन में ताकत और अच्छा नमूना देंगे। बेटी के नाम पाठ में लिखे खत, मुगल बादशाह बहादुर शाह जफर जेल में रहकर अपनी बेटी को लिखे प्यार का नमूना बन जाता है। सिर्फ प्यार ही नहीं वात्सल्य और देशप्रेम भी यहाँ प्रकट होता है।

क्या आज के माता पिता और बच्चों के बीच में ऐसा प्यार का रिश्ता है? प्यार और सहयोग हमारे परिवारों से पहले सीखना चाहिए। माँ-बाप को अपने भरोसा और परंपरागत मूल्यों को बच्चों तक पहुँचाना ही चाहिए। ताकि बच्चे समझे कि हम भी एक दिन बड़े हो जायेंगे और दायित्वों के पूर्ती करना होगा। माता पिता केवल भोजन और पालन पोषण करनेवाला नहीं है। ये तो छात्रावासों में भी मिलते हैं। लेकिन भविष्य में अपने आदतों और मूल्यों को अपने अनुभवों के साथ बच्चों को सिखाना हैं। एक अच्छे कल के लिए माँ-बाप का दायित्व बहुत बड़ा है। प्यार और उत्तम विश्वास के साथ ये निभाना भी चाहिए।

‘बेटी के नाम’ पाठ का निम्नलिखित वाक्य पढ़ें।

“दिल्लीवाले मुझको रोते होंगे, मैं भी उनको रोता हूँ।’

प्रश्न 1.
शासक का कौन-सा गुण यहाँ प्रकट होता है?
उत्तरः
प्रजाहित केलिए शासन करनेवाले एक सम्राट के देशप्रेम । और सहानुभूति प्रकट होती हैं।

प्रश्न 2.
‘सच्चा शासक कौन है’ विषय पर एक लेख लिखें।
उत्तरः
सच्चा शासक शासक का मतलब क्या है? क्या केवल प्रजा पर अधिकार थोपनेवाले ही शासक है? नहीं; एक सच्चा शासक इससे परे है। एक सच्चा शासक के गुण को हम देखेंगे। भारत एक ऐसा देश है जहाँ कई ऐसे शासक थे जो प्रजा के ऊपर नहीं बल्कि उनके हृदय में राज करते थे। एक सच्चा शासक अपने प्रजा की भलाई के लिए काम करते हैं। उनके लिए कई कार्यक्रमों और योजनाओं के निर्माण करते हैं। मुसीबत आने पर उनके सहायता करते हैं। अपने खुशी में प्रजा को भी भागीदार बनाते हैं। अपनी प्रजा के हानी अपनी हानी समझती है। केवल ऐश-आराम में जीवन व्यतीत नहीं करते हैं। एक सच्चा क्रान्तदर्शी होता है, जो आनेवाले कल केलिए, देश की भलाई केलिए सोचते हैं।

इसी प्रकार के शासकों को जनता अपने दिल में जगह देते हैं। हमारे भारत को ऐसा नाम मिला राजा भरत से। वह प्रजा के दिल में रहते थे। इसी प्रकार के राजा या शासक हमारे समाज केलिए अनिवार्य है। आज जनतंत्रात्मक देश होने के कारण हम ही हमारा शासक है। लेकिन शासक होने के बाद कई लोग यह भूल जाते हैं कि वह भी एक प्रजा है। सत्ता को केवल अपने लाभ केलिए प्रयुक्त शासक सच्चा शासक नहीं है। प्रजा केलिए अपने आपको अर्पण करने वाला ही सच्चा शासक है।

प्रश्न 3.
बेटी का खत पढ़कर बादशाह का मन विचलित हो गया। दुखी पिता को सांत्वना देते हुए पिता से बातें करता है। दोनों के बीच की बातचीत तैयार करें।
उत्तरः
बादशाह : दिल्लीवालों के बारे में सोचकर मुझे इतना दुख हो रहा है कि सह नहीं पाता।

बेटा : आप अधीर मत हो जइए पिताजी। आप ही अधीर हुआ तो बाकी लोगों की हालत क्या होगा।

बादशाह : मैं क्या करूँ। तुमने ही खत पढ़ा था कुलसुम की। क्या-क्या हालत लिखा है वह। मैं क्या करूँ।

बेटा : अंग्रेज़ों ने अपनी क्रूरता ज़रूर दिखाया है। फिर भी हम भारतीय किसी भी हालत में सब कुछ सहन कर लेंगे। कुलसुम भी डरपोक नहीं है। उसमें सब सहने की शक्ति है।

बादशाह : मुझे अपने प्रजा के लिए कुछ करना है। पर मैं यह कैद में रहकर क्या कर सकता हूँ।

बेटा : पिताजी एक न एक दिन हम इस गुलामी से जरूर मुक्त हो जायेंगे। भारत की आजादी अब दूर नहीं है।

बादशाह : मुझे गर्व है मेरी बेटी पर। वह इतनी मासूम थी लेकिन अब वह इतनी मज़बूत हो गयी है कि सब कुछ सहन कर रही है।

बेटा : आप ने ठीक ही कहा पिताजी। हमारी बहन जैसे अनेक औरतों की दिल इतना मज़बूद हो गया है कि अगली पीढ़ी के जोश को अंग्रेज़ रोक नहीं पायेंगे। हम ज़रूर आज़ाद हो जायेंगे।

बादशाह : यह सब सुनकर मन को कुछ सुख मिला बेटा। तुमने सही कहा हैं।

बेटी के नाम कवि का परिचय

बहादुर शाह ज़फर बहादुर शाह जफर दिल्ली के अंतिम मुगल बादशाह 1857 करके ब्रिटीश सरकार ने इन्हें कैदी करके रंगून भेजा। इधर दिल्ली में अंग्रेज़ों की कैद में था, इसकी बड़ी बेटी कुलसुम जमानी बेगम। सख्त पहरों के बीच में भी ये दोनों चिट्टियाँ भेजता रहा। अपनी बड़ी बेटी द्वारा कैदी बाप को भेजा गया पत्र का जवाबी पत्र यहाँ प्रस्तुत है।

बेटी के नाम Summary in Malayalam

बेटी के नाम Glossary

Students can Download Chapter 3 Reconstitution of a Partnership Firm – Admission of Partner Questions and Answers, Plus Two Accountancy Chapter Wise Questions and Answers helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two Accountancy Chapter Wise Questions and Answers Chapter 3 Reconstitution of a Partnership Firm – Admission of Partner

Plus Two Accountancy Reconstitution of a Partnership Firm – Admission of Partner One Mark Questions and Answers

Question 1.
Total value of business-Net tangible assets’ is the value of goodwill under.
(a) Superprofit method
(b) Present value of super profit method
(c) Capitalization of average profit method
(d) Weighted average profit method
Answer:
(c) Capitalization of average profit method.

Question 2.
Which of the following does not lead to reconstitution of a partnership firm?
(a) Admission of a new partner
(b) Retirement of a partner
(c) Death of a partner
(d) Dissolution of a partnership
Answer:
(d) Dissolution of a partnership

Question 3.
Change in agreement (relationship among the partners) lead to
(a) Reconstitution
(b) Dissolution
(c) Reconstruction
(d) Amalgamation
Answer:
(d) Reconstitution

Question 4.
Change in profit sharing ratio of the existing partners result in
(a) Gain to all partners
(b) Sacrifice to ail partners
(c) Gain to some partners and sacrifice to others
(d) None of these
Answer:
(c) Gain to some partners and sacrifice to others.

Question 5.
Unless otherwise mentioned, sacrificing ratio will be
(a) Equal ratio
(b) New ratio
(c) Old ratio
(d) None of these
Answer:
(c) Old ratio

Question 6.
The profit or loss arising from revaluation of assets and liabilities is transferred to
(a) Old partners’ capital account
(b) All partners’ capital account
(c) New partners’ capital account
(d) Profit and Loss Appropriation account
Answer:
(a) Old partners’ capital account

Question 7.
The profit or loss on revaluation is transferred to the old partners capital a/c in
(a) Old ratio
(b) Sacrificing ratio
(c) New ratio
(d) In the ratio of capital
Answer:
(a) Old ratio

Question 8.
At the time of admission of a new partner the re-serves and accumulated profits in P & L account is transferred to
(a) Profit and Loss appropriation account
(b) Profit and Loss Adjustment Account
(c) Old Partner’s capital account
(d) Revaluation account
Answer:
(c) Old partner’s capital account

Question 9.
The amount of goodwill brought in by the new partner is shared among the old partners in
(a) Old ratio
(b) Sacrificing ratio
(c) New ratio
(d) None of these
Answer:
(b) Sacrificing ratio

Question 10.
The goodwill brought in kind (assets) by the new partner is transferred to
(a) Revaluation account
(b) Profit and Loss Account
(c) Sacrificing partners’ capital account
(d) All partners’ capital account
Answer:
(c) Sacrificing partners’ capital account

Question 11.
When the new partner is not able to bring his share of goodwill, his account will be
(a) Debited
(b) Credited
(c) Omitted
(d) Closed
Answer:
(a) Debited

Question 12.
In partnership, a minor
(a) Cannot be a partner
(b) Can be a partner
(c) Can be admitted only to the benefits of a partnership.
(d) Can be a partner and share profit & losses along with other partners.
Answer:
(c) Can be admitted only to the benefits of a partnership.

Question 13.
Complete the following on the basis of the hint given

1. Premium – Sacrificing ratio.
2. Revaluation profit – _______.

Answer:
Old profit sharing.ratio

Question 14.
Joy’s capital A/c
Dr. Saju’s capital A/c Dr
To Profit and Loss A/c.
What is the entry stands for?
Answer:
Accumulated losses transferred to old partners capital a/c.

Plus Two Accountancy Reconstitution of a Partnership Firm – Admission of Partner Two Mark Questions and Answers

Question 1.
‘Goodwill is an asset, but is not visible’. Describe.
Answer:
Goodwill is the value of the reputation of a firm. As such it is an asset to the firm. But it is an intangible asset and is not visible.

Question 2.
A firm has an average profit of Rs. 50,000 during the last certain years. The normal rate of return is 10%. The firm has net tangible assets of Rs. 3,00,000. Calculate the value of goodwill using capitalization method.
Answer:
Average profit = Rs. 50,000
Normal rate of return = 10%
Capitalised value of
average profit = \(\frac{50,000 \times 100}{10}\) = Rs. 5,00,000
Goodwill = Capitalised value of average profit – Total of net tangible assets.
= Rs. 5,00,000 – 3,00,000 = Rs. 2,00,000.

Question 3.
When a new partner is admitted into a firm?
Answer:
Inclusion of a new partner into an existing firm is called admission of a partner. A new partner is admitted, when a firm needs more capital, managerial skill, etc.

Question 4.
What are the rights acquired by a new partner?
Answer:

1. Right to share the assets of the firm – For this the new partner has to bring a certain amount of capital.
2. Right to share the profits of the firm – For this he has to bring his share of goodwill.

Question 5.
What do you mean by sacrificing ratio?
Answer:
At the time of admission of a new partner, the old partners have to sacrifice a certain portion of their profits for the incoming partner. The ratio in which they give up or sacrifice their profit is called sacrificing ratio.

Question 6.
What is a revaluation account?
Answer:
Revaluation account is a nominal account prepared at the time of admission of a new partner. This is prepared to find out the profit or loss on revaluing the assets, if they are overstated or understated.

Question 7.
What is meant by premium or goodwill?
Answer:
At the time of admission, the new partner has to bring in a certain amount for getting a share in future profit. This amount is called premium or goodwill.

Question 8.
What treatment is made of accumulated profits and losses on the admission of a new partner?
Answer:
Accumulated profits and losses are distributed amongst the old partner’s in their old profit sharing ratio. The new partner should not share such profits or losses because these arose before his admission.

Question 9.
What is Memorandum Revaluation Account?
Answer:
A memorandum revaluation account is prepared when the partners decide to record the effect of revaluation of assets and liabilities without affecting the old figures of assets and liabilities in the balance sheet.

Question 10.
A new partner is admitted into a firm; but he is not in a position to bring his share of goodwill. What the firm will do?
Answer:
When the new partner is not able to bring his share of goodwill, his account is debited and the sacrificing partners capital account is credited. The following is the journal entry.
New Partners’ Capital A/c Dr.
To Sacrificing Partners’Capital A/c.

Question 11.
An equipment having a book value of Rs.2,600 was sold at Rs. 3,000 on the date of admission of a partner.

1. How much amount will be credited to Revaluation A/c?
2. Give journal entry for the above.

Answer:

Cash a/c Dr.	3000
To Equipment	2600
To Revaluation (Being equipment sold)	400

Question 12.
In connection with the admission of Mr.Santhosh Kumar as equal partner, one of the existing partners
of the firm Mrs. Sreema has taken over the plant and equipments worth Rs. 15000 at Rs. 18000 on the date of admission. Give a journal entry to this effect.
Answer:

Sreema’s capital Dr.	18000
To Plant & Equipment	15000
To Revaluation (Being P & E taken over by Sreema)	3000

Question 13.
X and Y are partners sharing profits and loses in the ratio of 2:1. They admit Z into the firm for a fourth, share. Calculate new ratio and sacrificing ratio.
Answer:
Old ratio = 2:1
New ratio =2:1:1

Here old ratio and sacrificing ratio are the same.

Question 14.
P and Q are partners in a firm sharing profits in the ratio of 5 : 3. They admit R for 1/6 share. The total goodwill of the firm is Rs. 50,000. Goodwill existing in the books is Rs. 25,000. Pass the journal entry for the share of goodwill to be brought in by R.
Answer:
Amount of goodwill to be brought in by R
= 1/6 of (50,000 – 25,000)
= 1/6 of 25,000
= 1/6 × 25,000 = Rs. 4,167
The Journal entry is

Cash A/c Dr.	4,167
To Goodwill (Premium) (Share of Good will brought in by R)	4,167

Plus Two Accountancy Reconstitution of a Partnership Firm – Admission of Partner Three Mark Questions and Answers

Question 1.
Calculate the value of goodwill at 2 years, purchase from the following 3 years average profits.

1995	Rs. 27,000
1996	Rs. 28,000
1997	Rs. 29,000

Answer:
Average profit = \(\frac{27,000+28,000+29,000}{3}\)
= 28,000
Goodwill = 2 yeas purchase of the average profit = 2 × 28,000 = 56,000.

Question 2.
A business has earned average profits of Rs. 1,00,000 during the last few years and the normal rate of return in a similar business is 10%. Ascertain the value of goodwill by capitalisation of superprofits method, given that the value of net assets of the business is Rs.8,20,000.
Answer:
Goodwill = superprofit × 100/ Normal rate of return Super profit = Actual/Average profit – Normal profit Normal profit = Capital employed × Normal rate of return = 820000 × 10/100 = 82000
Super profit = 100000 – 82000 = 18000
Goodwill = 18000 × 100/10 = Rs. 180000.

Question 3.
Ram and Rahim are partners in a firm sharing profits in the ratio of 3:2. Their capitals were Rs.80000 and Rs.50000 respectively. They admitted Syam on January 1^st 2014 as a new partner for 1/5 share in the future profits. Syam bought Rs.60,000 as his capital. Calculate the value of goodwill of the firm.
Answer:
Syam’s capital = 60000
Syam’s share of capital = 1/5
Total capital of new firm = 60000 × 5/1 = 300000
Total capital of Ram, Rahim & Syam
= 80000 + 50000 + 60000 = 190000
Goodwill of the firm = 300000 – 190000 = 110000
Syam’s share of goodwill = 110000 × 1/5 = Rs.22,000.

Question 4.
L and M are partners sharing profits in the ratio of 5: 4. On 1^st July 2005 they admit N into the firm for 1/10 share in future profits. N contributed the following assets for his capital and share of goodwill. Stock-in-trade Rs. 50,000, Furniture Rs. 25,000 and Land and Buildings Rs. 75,000 and machinery Rs. 50,000. Goodwill of the firm was valued at Rs. 45,000. Give the journal entries.
Answer:
Journal

Question 5.
P and Q are partners sharing profits and losses in the ratio of 3:2. They admit R into the firm with 2/5 share which he gets equally from P & Q. Calculate the new ratio and sacrificing ratio.
Answer:
Old ratio = 3 : 2 = 3/5 : 2/5
R’s share = 2/5 ie. (1/5 from P 1/5 from Q)

Here the sacrificing ratio is equal (1: 1) as R gets equally from P&Q.

Question 6.
Which are the matters on which accounting adjustments are required at the time of the admission of a new partner?
Answer:
At the time of the admission of a new partner, accounting adjustments are required on the following

1. Capital of the new partner
2. Ascertainment of profit sharing ratios – new and sacrificing
3. Revaluation of assets and liabilities
4. Adjustment of accumulated profits (including reserves) or losses.
5. Calculation of goodwill
6. Adjustment of capital accounts of partners.

Question 7.
Explain the premium method of treatment of goodwill.
Answer:
Under premium method, the new partner brings his share of goodwill in cash. The amount so brought in by him is shared among the old partners in the sacrificing ratio.
The journal entries here are:

1. Cash a/c Dr.
   To premium for goodwill a/c (cash brought in by the new partner for goodwill)
2. Premium for good will a/c
   To old partners capital a/c (Goodwill shared among the old partners)

“If the amount of premium is paid privately to the old partners, no need of entering the same in the books.”

Question 8.
A new partner instead of bringing his share of good¬will in cash brought the same as assets. How will you treat it?
Answer:
When an incoming partner brings his share of goodwill in kind (as assets), the assets account will be debited. Credit is given to premium for good will account with the share of goodwill and new partner’s capital account with the share of capital.
The journal entries here are:

1. Assets a/c Dr. To New partner’s Capital A/c
   To Premium (goodwill) A/c (Assets brought in by the new Partner)
2. New partners’ capital a/c Dr. To Sacrificing partners Capital A/c
   (Share of goodwill brought in by the new partner transferred to old partners capital).

Question 9.
A and B are partners sharing profits and losses equally (1:1). They admit C for 1/6 share in future profits. Calculate the new ratio and sacrificing ratio.
Answer:
Old Ratio = 1:1 C’s
Share = 1/6
Remaining portion = 1 – 1/6 = 5/6
This 5/6 is to share among A & B in their old ratio.
So their new shares will be
A’s share 1/2 of 5/6 = 1/2 × 5/6 = 5/12
B’s share 1/2 of 5/6 = 1/2 × 5/6 = 5/12
The new ratio between

Old ratio and sacrificing ratio are the same here.

Question 10.
Roshi and Riya are partners sharing profits and losses in the ratio of 5 : 3. Maria is admitted into the firm. Roshi sacrifices 1 /5 of her share and Riya sacrifices 1/6 in favour of Maria. Calculate the new ratio.
Answer:
Old ratio = 5:3

Question 11.
Ansa and Valsa are partners in a firm sharing profits and losses in the ratio of 3:2. They admit Sona into the partnership fora sixth share for which she brings in Rs. 35000 as capital and Rs. 20,000 for good will. Pass journal entries in the books of the firm.
Answer:
Journal

Note: Old ratio itself is the sacrificing ratio here as the ratio between old partners is not changed.

Question 12.
X and Y are partners sharing profits and losses equally. They admit Z for a third share for which he brings Rs. 15,000 for good will. X and Y withdrew the full amount of goodwill immediately. Pass journal entries in the books of the firm.
Answer:
Journal

Question 13.
P and Q are partners sharing profits and losses in the ratio of 2:1. They admit R for a third share. He brings in Rs. 30,000 for goodwill, half of which is withdrawn by the old partners. Pass journal entries.
Answer:
Journal

Question 14.
X and Y are partners sharing profits in the ratio of 4:3. Z is admitted for 1/6 share in profits. Their capitals were Rs. 50,000 and 40,000 respectively. It is also agreed that Z’s capital should be proportionate to her profit sharing ratio. Find out the amount to be brought in by Z as capital.
Answer:
Share of Profit of Z = \(\frac{1}{6}\)
Share of profit of X and Y = 1 – \(\frac{1}{6}\) = \(\frac{5}{6}\)
Total capital of X & Y= 50,000+ 40,000 = 90,000
Capital of X and Y for 5/6 share = 90,000
∴ Total capital of X,
Y and Z = 90,000×6/5 = 1,08,000
∴ Capital to be brought in by Z = 1,08,000 – 90,000
or 1,08,000 × 1/6 = 18,000.

Question 15.
A trading firm has in its ledger book, an accumulated profit balance of Rs. 30,000 in general reserve. The partners Smitha, Neha, and Anila who share profits in the ratio of 3:2:1. They have decided to become equal partners. Show journal entry to adjust the existing general reserve through capital accounts.
Answer:
Old ratio = 3:2:1 = 3/6 : 2/6: 1/6
New ratio = 1:1:1 = 1/3:1/3:1/3


Share of general reserve = 30,000 × \(\frac{1}{6}\) = 5000
Anila’s capital A/c Dr. 5000
To Smitha’s capital 5000
(Being goodwill adjusted between capital a/cs of Smitha and Anila, Neha’s profit sharing ratio remains
unchanged (Neha’s old ratio = \(\frac{2}{6}\) – \(\frac{1}{3}\), New ratio = \(\frac{1}{3}\)).

Question 16.
The Profits of firm for the last five years were as follows

Year	Profits
2002-03	20,000
2003-04	24,000
2004-05	30,000
2005-06	25,000
2006-07	18,000

Calculate the value of goodwill on the basis of 3 year’s Purchase of weighted average profit based on weights 1, 2, 3, 4, & 5 respectively to the profits for 2002, 2003, 2004, 2005 and 2006.
Answer:

Weighted Average Profit = \(\frac{3,48,000}{15}\) = 23,200
Goodwill = 23,200 × 3 = 69,600

Plus Two Accountancy Reconstitution of a Partnership Firm – Admission of Partner Five Mark Questions and Answers

Question 1.
List the factors affecting goodwill.
Answer:
Following are the important factors affecting the goodwill of a firm

1. Nature of business -A firm producing goods having constant demand will have more goodwill.
2. Suitable location – A firm which is situated in a favourable locality will have more goodwill.
3. Efficiency of management – if the management of a firm is efficient, it wil have high goodwill.
4. Running period – a firm which is running for a long period of time, will have more goodwill.
5. Requirement of capital – if a firm requires a lesser amount of capital, it will have high goodwill.
6. Market situation – if competition in the market is limited, it helps a firm to have more goodwill.

Question 2.
Describe the methods of valuing goodwill.
Answer:
The following are the common methods used for valuing good will

1. Average profit method/simple average profit method.
2. Super profit method
3. capitalisation method.

1. Average Profit method:
Under this method, the goodwill is valued at agreed number of years purchase of the average profits of the past few years.
Goodwill = Average profits × No. of years purchased.
Average profit = \(\frac{\text { Total profits }}{\text { No. of years }}\)
Weighted Average Profit method:
Goodwill = weighted Average Profit × No. of years purchase. Weighted average is based on specified weights like 1, 2, 3, 4 for respective year’s profit.

2. Superprofit Method:
Under this method, goodwill is calculated by multiplying the super profit with the agreed num-ber of years.
Goodwill = Super Profit × No.of years purchase
Super Profit = Actual or Average Profit – Normal Profit
Normal profit = Capital employed × Normal Rate of Return
Capital employed = Total Assets – Total Liabilities or outside liabilities
Average profit = \(\frac{\text { Total profits }}{\text { No. of years }}\).

3. Capitalisation Method:
Under this method, the goodwill can be calcu-lated in two ways

• by capitalising the average profits.
• by capitalising the super profits.

(i) Capitalisation of average profits
Under this method, the value of goodwill is calculated by deducting the capital employed (net assets) in the business from the capitalized value of average profits on the basis of normal rate of return.
Good will = capitalised value – capital employed (net asset)
Capitalised value of average profit
Average Profit × \(\frac{100}{\text { Normal Rate of Return }}\)

(ii) Capitalisation of Super Profits
Under this method the goodwill can be ascer tained by capitalising the super profit directly.
Goodwill = Super Profits × \(\frac{100}{\text { Normal Rate of Return }}\).

Question 3.
The following are the particulars in respect of two partnership firms.

Manu wishes to join in any one of the above firm which can make better profit. He seeks your advice as to which firm is more worth while and reputed.
Answer:
Capital Exployed = Assets – Liabilities = (10,000 + 15,000 + 20,000 + 20,000) – 5,000 = 60,000
Normal profit = Capital employed × Normal rate of return
60,000 × 10/100 = 6,000
Actual profit = 5,500
Super profit = Actual profit – Normal Profit
= 5,500 – 6,000 = -500
Firm Y
Capital Employed= (2,000 + 8,000 + 10,000 + 20,000) – 5,000 = 35,000
Normal profit = 35.000 × 10/100 = 3,500
Actual profit = 4,000
Superprofit = 4,000 – 3,500 = 500
Conclusion: Firm ‘Y’ earns Rs. 4,000 which is above normal profit.
Firm Y’s performance is better. So select Firm Y’.

Question 4.
How the capital accounts of the partners are adjusted at the time of admission of a new partner?
Answer:
At the time of admission of a new partner the capital accounts of the partners may be adjusted in the following ways.
1. Asking the new partner to bring in the capital on the basis of the existing partner’s capitals. Here new partners’ capital is calculated as follows.

• Totalling the capitals of the existing partners left after making all adjustments.
• Totalling the new profit sharing rights of the old partners.
• Total capital as per (a) is treated as the capital for the total rights as per (b)
• On the basis of the above, calculating the amount of capital to be brought in by the new partner.

2. Adjusting the capital of the old partners on the basis of the capital brought in by the new partner. This is done as follows.

• Comparing the capital of the incoming partner with the capitals of old partners.
• Asking the partner to bring in the required amount whose capital is less.
• Allowing the partner to withdraw the surplus amount whose capital is more.

Question 5.
A and B are partners sharing profits in the ratio of 3:2. On 1^st April 2005 they admit C into the firm. C brought in Rs. 1,00,000 for his capital but he was not in a position to bring his share of goodwill. The goodwill of the firm was valued at Rs. 1,50,000. Goodwill existing in the books of the firm is Rs. 2,75,000. The new profit sharing ratio is 2: 1: 1. Pass the journal entries.
Answer:
Working Note:
Sacrificing Ratio = Old Ratio – New ratio

C’s share of goodwill = 1,50,000 × 1/4 = 37,500 This Rs. 37,500 is to be debited to the new partner’s capital account and credited to old partners’ capital as C (new partner) cannot bring in the same.
Journal

Question 6.
R & S are partners sharing profits and losses in the ratio of 3:2. They admitted T into the firm. They have agreed to share the future profits – equally. T brought in Rs. 45,000 as his capital and Rs. 40,000 for his share of goodwill. The goodwill of the firm as in the books is Rs. 12,500. Write the journal entries.
Answer:
Notes
Sacrificing Ratio = Old ratio – New ratio
Old ratio = 3:2
New ratio = 1:1:1

Journal

Question 7.
Terry and C.L. Stephen are in partnership engaged in software development on accounting packages to various companies.
Ledger balances as shown by the books of accounts are:

Capital: Terry	3,00,000
C.L. Stephen	2,50,000
Plant and Machinery	2,00,000
Office Fixtures	1,00,000
Current Assets	1,50,000
General Reserve	80,000
Bank loan	1,60,000
Stock in trade	40,00,000
Land and Building	3,00,000

• They have decided to admit Francis who is the son of Mr. Terry on the following terms.
• Fixed Assets valued 10% more than the book value.
• Interest payable on Bank loan Rs 16,000
• Office Fixtures was taken over by C.L. Stephen.

The new partner’s capital A/c is to be credited with half of Mr. Terry’s capital A/c before making any adjustments. Prepare capital accounts of the partners.
Answer:
Revaluation A/c

Capital Accounts

Note: The new partners capital A/c is to be credited with half of Mr. Terry’s capital a/c before making Adjustment.
Journal entry is:

Question 8.
A and B are partners sharing profit & losses in the ratio of 3:2. They admit C as a partner who is unable to bring goodwill in cash, but pays Rs. 16,000 as his capital. A Goodwill Account is raised in the books of the firm. Goodwill of the firm is valued at two year’s purchase of average three year’s profits. The profits for the three years were Rs. 10,000, Rs. 8,000 and Rs. 9,000. The net profit sharing ratio will be 5:2:2. The partners decided to write off goodwill after C’s admission. Make the Journal Entries, write up the Capital A/c. of partners & Goodwill calculation.
Answer:
Journal

Capital A/c

Calculation of Goodwill
Average profit = \(\frac{10,000+8,000+9,000}{3}\) = 9,ooo
Goodwill = Average profit × No. of years purchase
= 9,000 × 2 = 18,000
C’s share of Goodwill = 18,000 × 2/9 = 4,000
Sacrificing ratio = Old ratio – New ratio
Old ratio = 3:2
New ratio = 5:2:2
Sacrifice of A = 3/5 – 5/9 = 27 – 25 / 45 = 2/45
Sacrifice of B = 2/5 – 2/9 = 18 – 10 / 45 = 8/45
Sacrificing ratio of A and B = 2 : 8 = 1 : 4

Question 9.
You are given the following information on a reconstitution of a firm.
Partners capital

• Ammu – Rs. 20,000
• Beena – Rs. 30,000
• Ceema – Rs. 20,000
• Old profit sharing ratio – 2:3:1
• New Ratio – 1:2:3
• Revaluation profit – 22,500

1. State the reason for reconstitution.
2. Give a journal entry to adjust the revaluation profit through capital accounts of partners.

Answer:
Reconstitution refers to a change in the nature of relationship among partners due to

1. Change in profit sharing ratio
2. Admission
3. Retirement
4. Death or Amalgamation of two partnership firms.

In the firm of Ammu, Beena and Ceema reconstitution of firm takes place because they decided to change their profit sharing ratio:
Old ratio = 2:3:1 = 2/6 : 3/6: 1/6
New ratio = 1:2:3 = 1/6 : 2/6: 3/6
Ammu’s sacrifice = old ratio – new ratio
= 2/6 – 1/6 = 1/6
Beena’s sacrifice = old ratio-new ratio
= 3/6 – 2/6 = 1/6
Ceema’s gain = new ratio-old ratio = 3/6 – 1/6 = 2/6
Ammu’s revaluation profit = 22,500 × \(\frac{1}{6}\) = 3750
Beena’s revaluation profit = 22,500 × \(\frac{1}{6}\) = 3750
Ceema’s revaluation profit = 22,500 × \(\frac{1}{6}\) = 7500.

Question 10.
Ann and Gopu were doing sole proprietorship business of same nature. Both are close friends. On 1^st April 2005, they have decided to start a partnership business and have brought their existing assets into the new firm. They share profits in the ratio of 3:2. Details of existing assets and liabilities.

On 31^st December, 2006, they have changed their profit sharing ratio and become equal partners. The assets were then revalued as follows:

• Building is up by 10%
• Plant is down by 10%
• Furniture is up by 10%
• Stock is valued at 1,50,000
• Goodwill valued at Rs. 10,000

1. Give journal entries at to bring capital into the records on 01.04.2005.
2. Prepare :
   • Revaluation A/c
   • Capital A/c
3. New Balance Sheet

Answer:
Revaluation A/c

Capital A/c

New B/S

Question 11.
Haridas and Sudheer Raj are partners in a firm sharing profits in the ratio 3:2. On 1.04.2004, they admit Ramdas into the firm for a 5^th share in profits. Ramdas contributed the following in respect of his capital and goodwill.

Stock	Rs. 10,000
Furniture	Rs. 20,000
Plant	Rs. 30,000
Building	Rs. 40,000

Goodwill has been valued at 2 years purchase of super profit of past 3 years.

1.4.2002	profit Rs. 18,000
1.4.2003	profit Rs. 25,000
1.4.2004	profit Rs. 32,000

Capital employed is Rs. 2,00,000 and normal rate of return is 10%.
Give journal entries in respect of:

1. Capital contributed by Ramdas.
2. Goodwill brought in by him.

Answer:
Super profit = (Actual profit) Average profit – Normal profit
Average profit =

Normal Profit = Capital employed × Normal rate of
return =200000 × \(\frac{10}{100}\) = 20000
Super Profit = 25000 – 20000 = 5000
Value of Goodwill = Super profit × No. of years purchase = 5000 × 2 = 10000
Ramdas’s (New Partner) Share of goodwill = Total goodwill of firm × Ramdas’ share
= 10000 × \(\frac{1}{5}\) = 2000 5

Plus Two Accountancy Reconstitution of a Partnership Firm – Admission of Partner Eight Mark Questions and Answers

Question 1.
Jo and Sony are partners sharing profits and losses in the raito of 2: 1. Their Balance Sheet as on 31^st December 2004 was as follows.
Balance Sheet As on 31^st December 2004

Ebo is admitted into the partnership on the Balance Sheet date on the basis of the following.

1. Ebo will bring Rs. 50,000 as his capital.
2. Stock in trade should be decreased by Rs. 5,000
3. Plant and Machinery should be increased to Rs. 35,000 and Land and Building should be appreciated by 10%.
4. Bills payable and creditors be decreased by 5% and 10% respectively.

Record necessary journal entries, prepare revaluation account and partner’s capital account and also prepare the Balance sheet after Ebo’s admission.
Answer:
Journal

Revaluation A/c

Partner’s Capital A/c

Balance Sheet as on 1^st January 2005

Question 2.
Sunu and Jinu are partners in a firm sharing profits and losses equally. The following is their Balance Sheet as on 31.12.2005.

On the balance sheet date Tinu is admitted into the partnership on the following terms.

1. Tinu should bring in Rs. 60,000 as his capital
2. Furniture should be revalued at Rs. 50,000 and machinery at 25% less.
3. Bank overdraft should be decreased to Rs. 75,000
4. A provision of 10% is to be made for bad debts.
5. An unrecorded liability of Rs. 5,000 on rent is to be recorded.

Give journal entries, prepare revaluation account, capital accounts of partners and the Balance Sheet after Tinu’s admission.
Answer:
Journal

Revaluation A/c

Partner’s capital A/c

Balance Sheet as on 1^st January 2006

Question 3.
The following is the Balance sheet of L & M as on 30^th June 2005.

L & M were sharing profits and losses in the ratio of 2:1. N is admitted into the firm for a fourth share. The following are the conditions agreed upon.

1. Provision for bad and doubtful debts be increased to Rs. 2,500
2. Land and Buildings was to be depreciated by Rs. 10,000
3. The firm had an unrecorded machinery of Rs. 10,000 which is to be recorded.
4. N is asked to bring Rs. 50,000 as his capital and Rs. 15,000 for good will.
5. L & M had to withdraw half of the goodwill brought in by N.

Record journal entries, prepare Profit Loss adjustment account, capital accounts, and the New Balance Sheet
Answer:
Journal

Profit & Loss Adjustment (Revaluation) a/c

Partner’s Capital A/c

Balance Sheet as on 1^st July 2005

Question 4.
Edwin and Abel are partners sharing profits and losses in the ratio of 4:3. Their Balance sheet as on 30^th June 2005 is as follows.

Jerin is admitted into the firm with 2/7^th share. The following are the terms and conditions.

1. Jerin should bring in Rs. 40,000 as his capital and share of goodwill. The value of the goodwill of the firm is fixed at Rs. 35,000.
2. The amount of furniture and fittings should be written down by Rs. 5,000.
3. The full amount of goodwill should be withdrawn by old partners.
4. Creditors should be reduced by Rs. 2,000.
5. The new profit sharing ratio should be 3: 2:2.

Prepare necessary accounts and the Balance Sheet after the admission of Jerin.
Answer:
Working notes :
1. Jerin’sshare of goodwill = Goodwill of the firm × 2/7
= 35,000 × 2/7 = 10,000

2. Sacrificing ratio = Old share – New share
Edwin’s sacrifice = 4/7 – 3/7 = 1 / 7
Abel’s sacrifice = 3/7 – 2/7 = 1 / 7
Ratio = 1/7 : 1/7 ie. = 1 :1
Revaluation A/c

Partner’s capital a/c

Balance Sheet as on 1^s July 2005

Question 5.
Ram and Gopal are partners in a firm sharing profit and loss in the ratio of 3:1 respectively. The following is their Balance Sheet as on 31 /12/2008.
Balance Sheet

They admit Menon into partnership on 1-1-2009 on the following terms.

1. Menon should bring Rs. 10,000 as his capital for 1/5^th share and 18,000 as her share of good will.
2. Liability for workmen compensation estimated at Rs. 1500.
3. Value of land and building be appreciated by Rs. 5000.
4. Stock reduced by 5%
5. A provision of 5% should be made for doubtful debts in debtors.

Prepare revaluation a/c, capital account of partners and the Balance sheet of new firm.
Answer:
Revaluation A/c

Capital A/c

Balance Sheet

Working Note:
Menon’s share of goodwill = 18,000 Sacrificing ratio = 3:1
Goodwill credited in Ram = 18,000 × 3/4 = 13,500 Gopal = 18,000 × 1/4 = 4,500.

Question 6.
The following is the Balance Sheet of A and B as on 31^st Dec. 2004.

A & B share profits and losses in the ratio of 5 : 3. They admit C into the partnership for equal share. C brings in Rs. 50,000 as capital and Rs. 5,000 for his share of goodwill. Goodwill of the firm is valued at Rs. 30,000. The following conditions were agreed upon.

1. Land and buildings are appreciated by 20%.
2. Stock is decreased by Rs. 5,000/-
3. Creditors include Rs. 2,500/- not become payable.
4. Unexpired insurance or insurance paid in advance Rs. 2,500 is to be recorded.

Record journal entries, prepare ledger accounts and the new Balance Sheet.
Answer:
Notes:
Calculation of sacrificing ratio
Sacrificing ratio = old ratio – new ratio

Journal

Revaluation A/c

Partner’s Capital A/c

Balance sheet as on 1^st January 2005

Question 7.
P and Q are partners sharing profits and losses in the ratio of 4:3. Their balance sheet as on 30^th June 2004 is as follows.

R is admitted into the firm on the basis of the follow-ing conditions.

1. Sundry debtors should be revalued at Rs. 1,00,000.
2. R should bring in Rs. 15000 as capital and Rs. 10000 as his share of goodwill. He will get 1/6 share in future profits.
3. The capital accounts of all partners should be adjusted on the basis of their profit sharing ratio by bringing in or paying off the cash as the case may be.

Prepare necessary ledger accounts and the new Balance sheet of the firm.
Answer:
Working notes:
Calculation of new ratio:
Old Ratio between P & Q = 4 : 3
R’s share = 1/6
Remaining portion = 1 – 1/6 = 5/6
P’s new share = 4/7 of 5/6 = 4/7 × 5/6 = 20/42
Q’s new share = 3/7 of 5/6 = 3/7 × 5/6 = 15/42
R’s share = 1/6 = 7/42

Calculation of capital required:
R’s capital for
1/6 share in profits = 15,000
Total capital of the firm= 15,000 × 6/1 = 90,000
P’s capital = 90,000 × 20/42 = 42,857
Q’s capital = 90,000 × 15/42 = 32,143
Revaluation A/c

Partners capital a/c

Cash A/c

Balance sheet as on 1^st July 2004

Question 8.
A and B are partners in a firm sharing profits and losses as 3/5 and 2/5.C, comes in for 1/5^Th share of profit. He pays Rs. 8,000 as goodwill premium and 50% of the adjusted capitals of A and B. Balance Sheet of A and B on the date of Cs’ admission stand as follows:
Balance Sheet

Land and Buildings are to be valued at Rs. 40,000. Plant is to be depreciated by 10% and stock by Rs. 500.Sundry Debtors is worth Rs. 31,750. A liability of Rs. 1,750 for outstanding expenses has been omitted to be recorded in the books. A and B have a joint life policy of Rs. 15,000 not shown in the books, the premium for which has been charged to Profit & Loss Account. The surrender value of the policy on the date of admissions is Rs. 2,000, and is agreed to raise a life policy account in the books at this value. Give Journal Entries.
Answer:
Journal

Revaluation A/c

Dr. Partner’s Capital A/c Cr.


Capital to be brought in by C = 50% of the adjusted capital of A and B.
i.e., = 50% of 57,500+ 40,000 = 50% of 97,500 = 48,750.

Question 9.
Below given the details related to a firm.


Can you analyse the adjustment on admission of a new partner and show the balance sheet after admission.
Answer:
Revaluation A/c

Capital Accounts

Balance Sheet

Working Note
Goodwill Calculation: Here, Goodwill is calculated on the basis of super profit method.
Goodwill = Superprofit × No. years purchase
Superprofit = Actual or Average profit – Normal profit
Normal profit = Capital Employed × Normal rate of return
Capital employed = Asset – Liabilities
= (10,000 + 20,000 + 31,500 + 30,000+ 20,000) – 11,500
= 1,00,000
Normal profit = 1,00,000 × 10/100 = 10,000
Superprofit =40,000 – 10,000 = 30,000
Goodwill = 30,000 × 2 = 60,000
New partner’s share of Goodwill – 60,000 × 1/3
= 20,000
Sacrifacina ratio
Manu = 3/5 – 1/3 = 9 – 5/15 = 4/15
Raju = 2/5 – 1/3 = 6 – 5/15 = 1/15
Sacrificing ratio = 4:1
Manu = 3/5 – 1/3 = 9 – 5/15 = 4/15
Manu’s Sacrifice = 20,000 × 4/5 = 16,000
Raju’s Sacrifice = 20,000 × 1/5 = 4,000 [Hint: New ratio 1:1:1].

Question 10.
Observe the following table.

Furniture was sold at Rs. 2700 on the date of admission. You are required:

1. Revaluation A/c
2. Capital Accounts
3. Balance sheet of the new firm

Answer:
Revaluation A/c

Capital A/c

Cash A/c

Balance Sheet

Question 11.
A and B are partners in a firm sharing profits in the ratio of 2:1 ‘C’ is admitted into the firm with 1/4 share in Profits. He will bring in Rs. 30,000 as capital and capital of A and B are to be adjusted in the profit sharing ratio. The balance sheet of A and B as on 31/03/2017 (before c’s admission) was as under.
Balance sheet of A and B as on 31/03/2017

The terms of agreement are as follows:

1. ‘C’ will bring in Rs. 12,000ashisshareofgoodwill.
2. Building was valued at Rs. 45,000 and Machinery at Rs. 23,000
3. A provision for bad debts is to be created @ 6% on debtors
4. The capital accounts of A and B are to be adjusted by opening current accounts.

Prepare necessary ledger accounts and new balance of the firm.
Answer:
Revaluation A/c

Capital A/c

Balance Sheet

Working Note:
1. New Profit Sharing ratio C’s share of Profit = 1 /4

2. New capital of A and B on the basis of c’s capital
Total capital of the new firm = 30,000 × \(\frac{4}{1}\) = 1,20,000
As new capital = 1,20,000 × \(\frac{2}{4}\) = 60,000
The Existing capital of A = 63,680 Excess (A) = 3,680
B’s new capital = 1,20,000 × \(\frac{1}{4}\) = 30,000
The existing capital of B = 38,840
Excess (B) – 8,840
The current accounts can be opened and the amount to be withdrawn by A and B will be transferred to their respective current accounts.

Students can Download Chapter 3 Kinship, Caste and Classs Notes, Plus Two History Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two History Notes Chapter 3 Kinship, Caste and Class

1. Family is the basic unit of society. But all families are not alike. There are differences in the number of members, their mutual relationships and the activities they do.

2. From BCE 6^th century, most families in India followed the patriarchal system. This was a male-dominant system. After the death of the father, only the sons were entitled to his property. If the father was a king, the right to the crown belonged to the sons. This patriarchal system played a big role in marriage.

3. Since sons were the heirs to the authority and paternal property, they had much importance in this system. Daughters were not entitled to family property. It was considered best to marry them to homes which were not connected with them in any blood relationship.

4. The Dharmasutras and Dharmasastrds acknowledged 8 kinds of marriages.

5. The first 4 kinds were considered good. The remaining four were ridiculed and rejected. It is believed that these ridiculed types were practised by those who did not follow the Brahmin laws.

6. Caste or Jati shows a group in the social hierarchy. It was during the end of the Rigveda period that social divisions based on Caste distinctions came into existence.

7. There were many people in the society that did not approve the caste ideas of the Brahmins. Sanskrit Books of those times call these people, who were outside the influence Brahmin laws, uncivilized, ugly and animal-like.

8. In different parts of the subcontinent, many kinds of social classes came up at this time. There were slaves, landless agricultural workers, hunters, fishermen, shepherds, farmers, village heads, artisans, traders and royal people. Their status was determined or based on their resources.

9. Buddhists were aware of the social inequalities. Brahmins saw inequality as something divinely ordained. This.theory was rejected by the Buddhists. They believed that social inequalities were neither by birth nor ordained by God. It is possible to overcome them. Therefore Buddhists developed institutions that were capable of controlling social conflicts.

10. “Mahabharat” is considered as an “Ithihas” (Classic)of early Sanskrit literature. The literal meaning of ‘Ithihas ‘ is “Thus it was”.

11. The real writing of Mahabharata started in BCE 5^th century. It is the Brahmins who took the initiative to do it. The Mahabharata story which was in oral tradition was collected by them and it was written down.

12. The most important feature of Mahabharata is its energy. Even with the Sanskrit edition its growth did not end. Different editions of the “Ithihas” continued to be written in different languages for centuries. So many stories which were popular in certain areas or among certain sections of the people became part of the Ithihas.

Time Line – 1
Important Books

• Around 500 BC: Panini’s Ashtadhyayi, a book on grammar
• Around 500 BC: Important Dharma Sutras (Sanskrit)
• Around 500-200 BC: Tripitaka (Pali) and other early Buddhist books. Around.
• Around 500 BC to-400 AD: Ramayana and Mahabharata (Sanskrit)
• Around 500 BC to 200 AD: The writings and collection of books by Tamil Sangham’; Manusmriti (Sanskrit)
• Around 100 AD: Charakasamhita and Susruthasamhita (medical books)
• Around 300 AD: Bharata’s Natyasastra (Sanskrit), about performing arts.
• Around 300 to 6Q0 AD: Other Book on Dharmasastra (Sanskrit)
• Around 400-500AD: Sanskrit Plays including those of Kalidas; Books on Astrology and Mathematics (Sanskrit) by Varahamihira and Aryabhatta; Jain Writings in Prakrit.

Time Line – 2
Milestones in the Study of Mahabharata

• 1919-1966: Critical Studies on Mahabharata
• 1973: J.A.B. van Buitenen started the English translation of the Critical Judies of Mahabharata. But he died prematurely and the translation is incomplete.

Students can Download Chapter 2 Kings, Farmers And Towns Notes, Plus Two History Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two History Notes Chapter 2 Kings, Farmers and Towns

600 BC to 600 CE

1. The long period of 1500 years after the end of the Harappan Civilization was an important period in Indian history. During this period many important things happened in different parts of the Indian subcontinent. Rigveda was written.

Agricultural settlements came up in places like North India, Deccan Plateau and parts of Karnataka. There were new burial systems in Deccan and South India. Huge stone constructions were made. “Mahasiia’was one of them. Along with dead bodies many iron tools and weapons were also buried.

2. The Dawn of Early Nations:
Big nations known as ‘Mahajanapadas’ came into existence during this period.

3. The Coming of Cities and Towns:
This was the period of the 2^nd Urbanization in Indian history.

4. Increased use of Iron:
As the use of iron increased, forests were cleared. It led to the spread of agriculture. The iron weapons increased the importance of warriors.

5. Spread of Coin (Currency) system:
The use of metal coins helped the development of trade and commerce.

6. The political history of India from BCE 600 is also the history of fights between the Mahajanapadas for power and sovereignty. The final victory in these fights was Magadha’s. Magadha became the number one among 16 Mahajanapadas. Magadha included the present Patna and Gaya districts in Bihar.

7. With the advent of the Maurya Empire, the growth of Magadha reached its peak. The period of the Maurya Empire can be considered as a new era in Indian history. It was one of the most powerful and extensive empires in ancient India.

8. Asoka was the greatest among the Maurya Emperors. The main event during his reign was the Kalinga War and his conversion to Buddhism. It was after a bloody war in 261 BCE that he conquered Kalinga, which is known as Orissa today.

9. The Mauryas organized an extensive administration. The Mauryan Empire was quite large with extensive areas. There were different regions like mountainous areas, deserts, boundary regions and extensive shores.

10. Following the collapse of the Mauryan Empire, some political instability took place in North India. The North Eastern Region of India was occupied by the Greeks, Sakas, Parthians and Kushanas.

The administration in the Ganges Plain was captured by the Sungans. Kalinga (Orissa) came under the power of Chedi dynasty. The rule of Western Deccan went to the Satavahanas.

11. After the fall of the Mauryan Empire, many small States came into existence. By the 4^thh Century CE, some big nations also began to appear. The most important of them was the Gupta Empire. Many of these nations depended on the feudal lords, called Deputies, for administering their territories.

These feudal lords lived by controlling the land and collecting produce from the people. They gave the kings loyalty and also military support. Sometimes some powerful Lords conquered the weaker ones and themselves became kings.

Time Line – 1
The important political and economic events.

• BC 600-500: Urbanization of the Ganges Plain, Mahajanapadas (Settlements), Sealed Coins.
• BC 500-400: The Magadh rulers unify their administration.
• BC 327-325: Alexander from Macedonia attacks.
• BC 321: Chandragupta Maurya comes to power.
• BC 273-232: The rule of Emperor Asoka.
• BC 185: The end of Mauryan Dynasty.
• BC 200-100: Indo-Greek rule in the North-Western Region; In South India Cholas, Cheras and Pandyas; in Deccan Satavahanas.
• BC 100: Sakas from Central India come to power.
• AD 78: Kanishka comes to power.
• AD 100-200: The earliest inscriptions of Satavahanas and Sakas making land- gifts.
• AD 320: The beginning of Gupta Dynasty
• AD 335-375: The Reign of Samudragupta
• AD 375-415: Chandragupta II; in the Deccan Vakatakas
• AD 500-600: The rise of Chalukyas in Karnataka and Pallavas in Tamil Nadu.
• AD 606-647: Reign ofHarshavajdhana in Kanuj; the Chinese Pilgrim Huantsang comes to India seeking Chinese Religious Books.
• AD 712: Arabs conquer Sindh

Time Line – 2
Developments in ancient epigraphy

• AD 1784: Asiatic Society is established in Bengal.
• AD 1810: Colin Mackenzie collected more than 8000 inscriptions in Sanskrit and Dravidian languages.
• AD 1838: James Prinsep reads Asoka’s inscriptions in Brahmi language.
• AD 1877: Alexander Cunningham published some of the inscriptions of Asoka.
• AD 1886: The first Issue of the Journal called ‘Epigraphia Karnatica’, which discussed things about the South Indian inscriptions on lithic surfaces and copper plates, was published.
• AD 1888: The First Issue of “Epigrapia Indika” was published.
• AD 1965-66: D.C. Sircar published Indian Epigraphy and Indian Epigraphical Glossary.

Students can Download Chapter 4 Reconstitution of a Partnership Firm – Retirement/Death of a Partner Questions and Answers, Plus Two Accountancy Chapter Wise Questions and Answers helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two Accountancy Chapter Wise Questions and Answers Chapter 4 Reconstitution of a Partnership Firm – Retirement/Death of a Partner

Plus Two Accountancy Reconstitution of a Partnership Firm – Retirement/Death of a Partner One Mark Questions and Answers

Question 1.
A partner who severs his connection with his firm is known as
(a) Retiring partner
(b) Outgoing partner
(c) Incoming partner
(d) None of these
Answer:
(b) Outgoing partner

Question 2.
On retirement of a partner
(a) The partnership is dissolved
(b) The firm is dissolved
(c) The business is dissolved
(d) None of these
Answer:
(a) The partnership is dissolved

Question 3.
The retiring partner is not liable for
(a) The losses of the firm
(b) The losses of the firm till the date of retirement
(c) The losses at the time of his retirement
(d) The losses after his retirement
Answer:
(d) The losses after his retirement

Question 4.
If the firm is not in a position to pay the amount due to the retiring partner, the amount is transferred to
(a) The retiring partner’s capital account
(b) The retiring partner’s loan account
(c) All the partner’s capital account
(d) None of these
Answer:
(b) The retiring partner’s loan account

Question 5.
The amount due to the deceased partner is transferred to
(a) His capital account
(b) His loan account
(c) His executor’s capital account
(d) His executor’s loan account
Answer:
(d) His executor’s loan account

Question 6.
When premium paid on Joint Life Policy is treated as an investment not as a business expense, it is transferred to
(a) Trading account
(b) Profit and Loss Account
(c) Joint Life Policy Account
(d) Joint Life Policy account and Balance Sheet
Answer:
(d) Joint Life Policy account and Balance Sheet

Question 7.
When partner retiring from the firm, the ratio relevant is_______.
(a) Sacrificing ratio
(b) Gaining ratio
(c) New ratio Gaining ratio
Answer:
(b) Gaining ratio

Question 8.
Write the narration of the given journal entry
Continuing Partners Capital A/c Dr.
To Retiring Partners capital A/c
(______________________)
Answer:
Give share of goodwil to retiring partners.

Question 9.
P/L Suspense A/c Dr.
To Deceased partners capital A/c What is the entry stands for?
Answer:
Credit of deceased partners share of profit in the in terim period.

Plus Two Accountancy Reconstitution of a Partnership Firm – Retirement/Death of a Partner Two Mark Questions and Answers

Question 1.
What do you mean by retirement of a partner?
Answer:
Withdrawal of a partner from a partnership firm either by giving a notice of retirement or with the consent of the other partners or as per the provisions of the partnership agreement is called retirement.

Question 2.
What do you mean by Gaining Ratio? How it is calculated?
Answer:
At the time of retirement of a partner, the ratio in which the continuing partners share the profit of out going partner’s profit is called gaining ratio.
Gaining ratio = New ratio – Old ratio.

Question 3.
How a retiring partner’s share of goodwill is compensated?
Answer:
A retiring partner has the right to get his share of goodwill, because the goodwill of the firm has been earned with his efforts too. So he should be compensated by the other partners in their gaining ratio.

Question 4.
What is the treatment of accumulated profits or losses on the retirement of a partner?
Answer:
The general reserve and accumulated profits or losses are transferred to all partners’ capital accounts in their profit sharing ratio. The general reserve and accumulated profits are transferred to the credit side of the account and the accumulated losses to the debit side.

Question 5.
What are the differences between retirement and death, from the accounting point of view?
Answer:

1. Retirement is a known thing, so usually takes place at the end of an accounting period, but death may take place at any time.
2. On retirement, a partner severs his connection with the firm Voluntarily. But in death, it is automatic.
3. On retirement, the amount due to the retiring partner is transferred to his Loan Account, while in death; the total amount due to the deceased partner is transferred to his Executor’s Loan Account.

Question 6.
X, Y, and Z were sharing profits in the ratio of 3:2:1. Z retires from the firm. X and Y decide to share future profits in the ratio of 7:5. Calculate the gaining ratio.
Answer:

Question 7.
A, B and C are partners sharing profits in the ratio of 5 : 3: 2. C retires and the goodwill is valued at Rs. 40,000. Give entries in the books of the firm regarding treatment of goodwill.
Answer:
C’s share of goodwill = 40,000 × \(\frac{2}{10}\) = Rs. 8,000

Question 8.
X, Y, Z are partners sharing profits in the ratio of 5:3:2. X retires and for this purpose goodwill is valued at Rs. 25,000. Continuing partners agree that their new profit sharing ratio shall be equal. Record necessary journal entry.
Answer:
Journal

NOTES:
1. Gain of partner = New share – Old share
Y = 1/2 – 3/10 = 5 – 3/10 = 2/10
Z = 1/2 – 2/10 = 5 – 2/10 = 3/10
Gaining ratio is 2 : 3

2. X’s share of goodwill = 25,000 × 5/10 = 12,500

Plus Two Accountancy Reconstitution of a Partnership Firm – Retirement/Death of a Partner Three Mark Questions and Answers

Question 1.
What are the problems that arise with regard to the accounting treatment on the retirement of a partner?
Answer:

1. Change in the Profit sharing ratio.
2. Adjustment of goodwill.
3. Treatment of accumulated profits and losses.
4. Revaluation of the assets and liabilities.
5. Calculation of the profit and loss up to the date of retirement.
6. Ascertainment of the total amount due to the retiring partner.
7. Payment of the amount due to the retiring partner.
8. Adjustment of the capitals of the continuing partners.

Question 2.
A, B and C were partners sharing profits in the ratio of 3: 5: 7. C retires and his share is taken up by A and B in the ratio of 3: 2. Find out the new profit sharing and gaining ratio of A and B.
Answer:
New share = Old share + Gain

A’s gain is 3/5 of 7/15 = 21/75
B’s gain is 2/5 of 7/15 = 14/75

Gaining ratio is the proportion in which they have acquired C’s share of profit, i.e., 3 : 2. This can be checked by working out in the following way.
Gaining ratio = New share – old share

Question 3.
Observe the following journal entry which has been passed at the time of retirement of Ganga Prasad. The other partners were Sheena and Rajani.

1. Which account would you prepare to share the profit on revaluation?
2. Prepare that account and give a journal entry to share the profit?

Answer:
1. Revaluation a/c

Journal Entry

Question 4.
X, Y, and Z are partners in a firm and they close their books on December 31 every year. They are sharing profits and losses in the ration of 3: 2: 1. The partnership deed provides that if a partner retires from the firm during the course of an accounting year, his share of profit from the date of last balance sheet to the date of retirement should be calculated on the basis of the average profits of the last three completed years.
On 1^st April 2004 Y retired from the firm. The profits of the firm during the years 2001, 2002 and 2003 were Rs. 12,500, Rs. 8,500 and Rs. 6,000 respectively. Write the journal entry to record the share of profit of the retiring partner for the year 2004.
Answer:

(Being Y’s share of profit for 2004 brought into A/c)
Notes: Profits for the last 3 years
= 12,500 + 8.500 + 6,000 = Rs. 27,000
Average profit = 27,000/3 = Rs. 9,000
Profit from the date of last balance sheet to the date . of retirement.
= 9,000 × 3/12 = Rs. 2,250
Y’s share thereof = 2,250 × 2/ 6 = Rs. 750.

Question 5.
Mr. Raj died on 25.08.2006 who was an active partner in a firm. The other partners were Mr. Das and Mrs.Das. The books of accounts reveal the following:

General Reserve	Rs. 12,000
Capital-Raj	Rs. 30,000
Profit and Loss A/c (Dr)	Rs. 18,000
Drawings of Raj	Rs. 10,000
Mr.Raj’s loan to the firm	Rs. 20,000

Interest on loan payable to Raj upto the date of death Rs. 1,000
Value of goodwill estimated at Rs. 24,000
Calculate the amount due to the legal heirs of Mr.Raj.
Answer:
Raj’s Capital A/c

R’s loan to the firm: 20000
R’s interest on loan: 1000
Total amount due to R’s legal heirs = His capital a/c
balance and R’s loan to the firm and interest on loan = 26000 + 20000 + 1000 = 47000.

Question 6.
X, Y, and Z are partners in a firm. Y retires from the firm on 1^st January, 2002. On his date of retirement, Rs. 60,000 is due to him. X and Z promise to pay in three equal annual instalments together with interest at 12% per annum. Prepare Y’s loan account for the three years.
Answer:
Dr. Y’s Loan Account Cr.

Amount of instalment each year = 60,000/3 = 20,000
Amount paid each year = Rs. 20,000 + Interest.

Question 7.
X,Y, and Z were partner sharing profit in proportion to 5:3:2. Good will does not appear in the books, but it is agreed to be worth Rs. 1,00,000. X retires from the firm and Y and Z decide to share future profits equally. You are required to make adjustment entry for good will without opening good will account at all. Show your working clearly.
Answer:
X’s share of goodwill adjusted through capital accounts in the gaining ratio.
Old ratio = 5:3:2
New ratio =1:1
Gaining ratio = New ratio – Old ratio
Gain of Y = 1/2 – 3/10 = 2/10
Gain of Z= 1/2 – 2/10 = 3/10
Gaining ratio of Y and Z = 2 : 3
Value of goodwill of the firm = 1,00,000
X’s share of goowill = 1,00,000 × 5/10 = 50,000
Journal Entry:

[X’s share of goodwill adjusted through the capital accounts of remaining partners in the gaining ratio of 2:3].

Question 8.
Aby, Suby and Minu are partners sharing profits in the ratio of 5:3:2. Minu retired on 31.09.06. The capital account balance and share of reserve due to Minu together amounted to Rs. 1,80,000. But Aby and Suby agreed to pay him Rs. 2,40,000. The new profit sharing ratio of Aby and Suby have been fixed at 3:2.

1. Why has Minu been paid over and above the actual amount due to him?
2. Give a journal entry to record this through capital a/c adjustments.

Answer:
A:S:M = 5:3:2
New ratio of A & S = 3:2
∴ Gaining ratio = New ratio – Old ratio

Gaining ratio = 1:1
Amount payable to Minu = 2,40,000
Capital + Reserve of Minu = 1,80,000
∴ Share of Goodwill due to Minu
= 240000 – 180000 = 60000

Question 9.
Debee, Sedee and Nedee are in partnership, who were sharing profits in the ratio of 3:2:1. On 31.03.05, Nedee left the firm as per agreement. The following details are available.
Balance Sheet:

1. Depreciate fixed assets @10%.
2. Only General Reserve is to be credited to the extent of Nedee’s share through capital adjustment of the partners.
3. Receivables are sold to a debt collection agency at Rs. 5,400/-

Nedee’s accounts are to be settled soon either by paying off or bringing in necessary cash as the case may be. Prepare the necessary a/c to show the amount due to Nedee.
Answer:
Capital A/cs

Amount to be brought in by Nedee is Rs. 5,800.

Plus Two Accountancy Reconstitution of a Partnership Firm – Retirement/Death of a Partner Five Mark Questions and Answers

Question 1.
How will you calculate the amount payable to a retiring partner?
Answer:
If retirement takes place on the closing date of the accounting year ascertainment of profit or loss is easy. But if the retirement occurs during an accounting year, the profit or loss from the date of last Balance Sheet to the date of retirement is also to be determined. Partnership deed provides the method of calculating the profit or loss of that period. It is calculated by any of the following methods.

1. On the basis of the last year’s profit.
2. On the basis of the average profit of a certain » number of past years.
3. By providing interest on the capital .of the retiring partner at. a certain rate.
4. By finding out the correct profit till the retirement date.
5. On any other basis as provided in the partnership agreement.

The profit or loss calculated above is only an estimate. So the journal entry for the same is; In case of profit.
Profit and Loss Suspense A/c Dr. To Retiring Partner’s Capital A/c:
P&L suspense A/c is shown on the asset side of the Balance Sheet prepared immediately after retirement. At the end of the accounting year; it is closed by transferring to Profit and Loss Account. Reverse is done in case of loss.

For calculating, the total amount payable to the retiring partner, his capital account is prepared.
It is started with the balance in the same on the last.
Balance Sheet and credited with:

• His share of goodwill.
• His share of revaluation profit.
• His share of accumulated profits and reserve.
• His share of profits upto the retirement date since the last Balance Sheet.
• Interest, salary or commission if any due to him.

The capital account is debited with:

• His share of accumulated losses.
• His share of revaluation loss.
• His drawings if any during the period.
• Interest on such drawings.
• His share of loss upto the retirement date since the last Balance Sheet.

If the account shows a credit balance, it is the total amount payable to him. On the other hand, if the account has a debit balance, it represents the amount payable by him to the firm.

Question 2.
X, Y, Z are partners in a firm sharing profits and losses equally. X retired from the firm on which date the balance sheet stood as follows:
Balance Sheet as on____

On the date of retirement it was found that

1. Patents have on value.
2. Furniture is to be depreciated by 15%.
3. Machinery is to be brought down to Rs. 10,000.

Pass the necessary journal entries to give effect to the revaluation of assets and liabilities at the time of retirement.
Answer:
Journal:

Question 3.
A, B and C were Partner’s sharing Profits and losses in the ratio of 3:2:1. Their capitals were as under as per the balance sheet as on 31-Dec-2010.
A-Rs. 30,000; B-Rs. 20,000; C-Rs. 15,000. On 31 March 2011, C died, and you are asked to prepare deceased partners Capital account after considering the following facts.

1. Capital carried interest at 12% p.a.
2. C’ drawings from 1^st Jan 2011 to the date of his death amounted to Rs. 4,500.
3. C’s share of Profits for the portion of current financial year for which he lived was to betaken at the sum calculated on the average Profit of the last three completed years and good will was to be raised on the basis of two years Purchase of the average Profit of those three years.

The annual Profits were Rs. 19,000, Rs. 16,000 and Rs. 19,000 respectively. Show C’s Capital account, Answer:
C’s Capital A/c

Working Note:
1. Share of profit to the date of death.
Average profit for past 3 years

Therefore, C’s share (1/6) for 3 months = 18.000 × 1/6 × 3/12 = 750.

2. Goodwill calculation
Average Profit = 18,000
Goodwill = Average profit × 2’years purchase = 18,000 × 2 = 36,000
C’s share of goodwill = 36,000 × 1/6 = 6,000
C’s share of goodwill adjusted through the capital account of remaining partners in the gaining ratio of 3:2.

Question 4.
X, Y, and Z were partners in a firm with capitals of Rs. 15,000, Rs. 9,500, Rs. 10,000 respectively and sharing profits in proportions of 1/2, 1/4 and 1/4. On 31st December 2005, Y retires and for the purpose of his retirement, the goodwill of the firm has been valued at Rs. 12,000. Pass the necessary entries assuming that ’Y’ has been paid and show the Capital Accounts of all partners.
Answer:
Capital A/c

Working Note:
Old ratio = 1/2 : 1/4 : 1/4
1 × 2/2 × 2 = 2/4

Goodwill of the form = 12,000
Y’s share of goodwill = 12,000 × 1/4 = 3,000
Gaining ratio = New ratio – Old ratio
X’s Gain = 2/3 – 2/4 = 8 – 6/12 = 2/12
Z’s Gain = 1/3 – 1/4 = 4 – 3 /12 = 1/12
Gaining ratio = 2 :1
Journal:

Question 5.
X, Y, and Z carried on business in partnership, shar¬ing profits in the ratio 3:2:1. The balance sheet on 31st December, 2003 showed their capitals to be Rs. 8,400; Rs. 6,800 and Rs. 7,400.
On 31^st March, 2004 X died. Write journal entries and prepare an account for presentation to his legal representatives having regard to the following facts:

1. Capital earned interest at 5 percent per annum.
2. X’s drawings from 1st January, 2004 to the date of his death amounted to Rs. 800; interest on drawings for the period Rs. 45.
3. X’s share of profit for the portion of current financial year for which he lived was to be taken a sum calculated on the average of the last three completed years.
4. Goodwill was to be raised on the basis of two year’s purchase of average profits of those three years.

The annual profits for the three years were Rs. 4,800; Rs. 3,500 and Rs. 4,300 respectively.
Answer:
Journal:



Notes
1. Share of profit to date of death:
Average profit for past 3 years
\(\frac{4,800+3,500+4,300}{3}\)
= Rs. 4,200
∴ X’s share (3/6) for 3 months 3
= 4,200 × 3/6 × \(\frac{3}{12}\) = RS. 525 12.

2. Calculation of goodwill:
Average profit for past 3 years = Rs. 4,200
2 years purchase = Rs. 4,200× 2 = Rs. 8,400
X’s share (3/6) of goodwill = Rs. 8,400 × 3/ 6 = Rs. 4,200.

Question 6.
Heisal, Roy and A Gomez are in partnership sharing profits in their capital ratio. The Balance Sheet on 15^th March, 2006 is given below.
Balance sheet

Further information on retirement of Roy on 15-6-06.

Profit for 3 months	Rs. 9000
Drawings: Heisal	R.s 1000
Roy	Rs. 2000
A.Gomez	Rs. 3000

Interest on capital @ 5% p.a.
Salary to Roy Rs. 300 p.m.
The firm had a fixed deposit worth Rs. 3000 which has not accounted so far, has to be brought into the books. Marketable scrips were valued at Rs. 23,000. Prepare:

1. Profit and Loss appropriation a/c
2. Capital A/c’s
3. Balance sheet

Answer:
P/L Appropriation A/c


Revaluation A/c

Capital A/c

Balance Sheet

Plus Two Accountancy Reconstitution of a Partnership Firm – Retirement/Death of a Partner Eight Mark Questions and Answers

Question 1.
The Balance Sheet of X, Y. Z on 31st March 2003 is given below.
Balance sheet

They were sharing profits and losses in the ratio of 2:2:1. Y decided to retire from the firm. It was agreed that:

1. X and Z would share the profit in the ratio of 5:3
2. Goodwill was valued at Rs. 1,05,000
3. Machinery to be taken at Rs. 75,000
4. Buildings should be valued at Rs. 1,50,000
5. The value of stock should be Rs. 30,000
6. An amount of Rs. 1,500 should be written off as bad debt.

Pass the necessary journal entries and prepare the balance sheet of the new firm.
Answer:
Note: Calculation of gaining ratio
X = 5/8 – 2/5 – 25 – 16/40 = 9/40
Z = 3/8 – 1/5 = 15 – 8/40 = 7/40
Therefore, gaining ratio = 9:7

Journal



Balance Sheet of X and Z as on 1^st April 2003

Question 2.
Abey, Neha, and Anil are partners, who share profits and losses in 5:3:2 ratio. The following information is extracted from the books of accounts on 31.03.06.

On the above date Anil decided to retire from the firm as agreed upon. Fixed assets to be revalued at Rs. 86,000. Average profit calculated based on the past 5 year was Rs 15,000. Ascertain the amount due to the retiring partner.
Answer:
Profit and Loss Appropriation A/c

Anil’s Capital A/c

Working Note
Here, Goodwill is caculated on the basis of capitalization of Average profit method.
∴ Goodwill = Total value of business – Net tangible Asset.
Total value =

= 15,000 × \(\frac{100}{10}\) = 1,50,000
Net tangible asset = Fixed Asset + Current Asset
= 86,000 + 24,000 = 1,10,000
Goodwill = 1,50,000 – 1,10,000 = 40,000
Anil’s share of goodwill = 40,000 × 2/10 = 8,000
Anil’s share of goodwill adjusted through capital accounts in the gaining ratio.
Old ratio = 5:3:2
New ratio = 5:3
Gaining ration = 5 : 3
Abey’s share = 8,000 × 5/8 = 5,000
Neha’s share = 8,000 × 3/8 = 3,000
Journal entry:

Question 3.
P, Q and R partiners sharing profits and losses in the ratio 3:2:1. The Balance sheet as on 31^st December 2003 is given below:

On 31^st March 2004, Q decided to retire from the business due to ill-health subject to the following conditions.

1. That the goodwill should be valued at two year’s. purchase of the average profits of the preceding three years. The profits for the three preceding years were, 2001 – Rs. 9,000, 2000 – Rs. 15,000 and 2003-Rs. 12,000.
2. The profits for the three months ending 31 st March, 2004 be estimated on the basis of the profits for the year 2003.
3. That the motor car is to be given to Q, at a value of Rs. 16,000 and the balance due to him is to be paid immediately in cash by bringing the required amount by P and R in their profit sharing ratio which is 3: 1.

Answer:
Revaluation a/c

Calculation of Goodwill
Average profit of 3 years
\(=\frac{9,000+15,000+12,000}{3}\) = 12,000
Total goodwill = 12,000 × 2 = Rs. 24,000
Q’s share = 24,000 × 2/6 = Rs. 8,000
Q’s share of profit = 12,000 × 3/12 × 1/3 = 1,000
Balance Sheet as on 31^st March 2004

Question 4.
The balance sheet of X, Y, and Z on 31^st December, 2003, the date of X’s retirement was as follows:
Balance Sheet

The following terms have been agreed upon:

• Goodwill was valued at Rs. 18,000.
• The value of land and buildings should be appreciated by Rs. 10,000
• Plant and Machinery should be reduced to Rs. 23,000.
• Create provision @ 5% on debtors for bad and doubtful debts and Rs. 700 on creditors.
• The entire sum payable to X is to be brought by Y and Z in such a manner that their capital accounts are in proportion to their profit sharing ratio which is to be equal.

Prepare:

• Revaluation account.
• Partner’s capital accounts
• Bank account, and
• Balance sheet after X’s retirement.

Answer:



Balance Sheet of Y and Z as on 1^st January 2004

Notes:
Calculation of goodwill
Total goodwill ‘ = 18,000
X’s share 1/3 = 18,000 × 1/3 = Rs. 6,000
Working Notes:
(i) Gaining Ratio:
X: 3/4 – 3/6 = 9 – 6/12 = 3/12
Z: 1/4 – 1/6 = 3 – 2/12 = 1/12
Y’s share of goodwill of Rs. 12,000 (Rs. 36,000 × 2/6) will be contributed by X Rs. 9,000 and Z Rs. 3,000

(ii) Since the new profit sharing ratio between X and Z being 3:1, they will have to maintain their capitals at Rs. 90,000 and Rs. 30,000 respectively.

Question 5.
Anil, Bhanu, and Chandu were partners in a firm sharing profits in the ratio of 5:3:2. On March 31, 2007, their Balance Sheet was as under:
Books of Anil, Bhanu, and Chandu Balance Sheet as on March 31, 2007

Anil died on October 1, 2007. It was agreed between his executors and the remaining partners that:

1. Goodwill to be valued at 21/2 year’s purchase of the average profits of the previous four years which were:
   Year2003-04-Rs. 13,000, Year 2004-05-Rs. 12,000
   Year 2005-06-RS.20,000, Year 2006-07 – Rs. 15,000
2. Patents be valued at Rs. 8,000. Machinery at Rs. 28,000 and Building at Rs. 25,000
3. Profit for the year 2007-08 be taken as having accrued at the same rate as that of the previous year.
4. Interest on capital be provided at 10% p.a.
5. Half of the amount due to Anil be paid immediately.

Prepare Revaluation Account, Anil’s Capital Account and Anil’s Executor’s Account as on October 1, 2007.
Answer:
Revaluation Account

Anil’s Capital Account

Anil’s Executor’s Account

Working Note:
1. Goodwill = 21/2 years purchase × Average Profit
Average Profit

Anil’s share of Goodwill = \(\frac{5}{10}\) × Rs.37,500 = 18750

2. Profit from the date of last balance sheet to date of death (April 1,2007 to October 1,2007) = 6 months
Profit for 6 months = Rs.15,000 × \(\frac{6}{12}\) = Rs.7,500
Anil’s share of profit = Rs.7,500 × \(\frac{5}{10}\) = Rs.3,750.

3. Interest on Capital
(April 1, 2007 to October 1, 2007)
= Rs. 30000 × \(\frac{10}{100}\) × \(\frac{6}{12}\) = Rs. 1,500.

Students can Download Chapter 1 Bricks, Beads and Bones Notes, Plus Two History Notes helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus Two History Notes Chapter 1 Bricks, Beads and Bones

1. 4500 years ago, in the North-West region of the Indian Sub-Continent there existed a great culture. In 1921, at Harappan site, this culture was first discovered. It was known as the “Sindhu River Basin Culture”.

2. Before the coming of the Harappan Culture, there had been many other cultures. They are collectively known as Early Harappan Culture. This was the formulation of the Harappan Culture. Harappan Culture begins from here.

3. The most important feature of the Harappan Culture is the development of Urban Centres. It was during the time of the Harappan Culture that the First Urbanization began. Harappa, Mohenjo-Daro, Chanhudaro, Kalibangan, Lothal, Banwali, and Dholavira were some of the important cities of those times.

4. The most important site in Harappan Civilization is Mohenjo-Daro. This was discovered After Harappa. It was from Mohenjo-Daro most information regarding urban planning, houses, seals etc. of the Harappan Civilization were obtained. This big city was situated in the Larkana district of Sindh, on the banks of the Sindhu River. The word Mohenjo-Daro means The Mound of the Dead’. The excavations made here revealed the remains of a planned urban centre.

This city was divided into two parts:

• The Citadel, and
• The Lower Town.

5. A significant feature of the Harappan Civilization is the drainage system found in the cities.

6. The Harappan people earned their livelihood through agriculture and animal husbandry.

7. Archaeologists point out that there were social and economic inequalities among the Harappan society. It is all clear from the way they buried their dead, luxury items, and different types of residences.

8. The Harappans collected raw materials for their manufactured goods (artefacts) from faraway places. This was done mainly through commerce. The Harappan people had commercial ties with Oman, Mesopotamia, Afghanistan and Persia.

9. Seals were great artistic creations of the Harappan people. It is from these seals that we learn about their agriculture, animals, birds, trees, dress, ornaments, religious faiths, arts and foreign trade.

10. Seals are the sources from which we get information from the Harappan Script.

11. By BCE 1800, the Harappan Culture began to crumble. Most developed sites like Kolistan were abandoned. People began to migrate to new habitats in Gujarat, Haryana and Western Uttar Pradesh. The remaining habitations were subjected to great changes. The main symbols of the Harappan Civilization like the weights, seals and special beads began to disappear.

Writing, Long-distance trade, specially hand-crafted goods, etc. also disappeared. The technical skills in the building of houses also deteriorated. Construction of huge building came to a complete stop. Urban life also changed.

A rural kind of life came in its place. The goods made and the habitations give indications of this rural life. The civilizations that came up after the min of the Harappan Civilization are called “Late Harappan” or “Successor Cultures” by scholars.

12. The first person to observe things about the Harappan Civilization was Charles Masson, who was an English official. He happened to visit the Harappan village in 1826. There he observed the remains of an ancient city.

In 1856, when the railway line was being built between Karachi and Lahore, the Railway Engineers also found the remains of some ruined cities of the Harappan Civilization.

Time Line Harappan Archaeological Studies
Important Events
19^th Century:
1875: Report of Cunningham regarding the Harappan Seals.

20^th Century:

• 1921: M.S. Vats starts excavating (digging) in Harappa
• 1925: Digging starts at Mohenjo Daro
• 1946: Digging in, Harappa under the leadership of Mortimer Wheeler
• 1955: S.R. Rao starts digging at Lothal
• 1960: B.Bv Lai and B.K. Thapar begin digging at Kalibengan
• 1974: M.R. Mughal starts digging at Bahavalpur
• 1980: A group of German and Italian archaeologists start research in and around Mohenjo Daro.
• 1986: An American team begins digging at Harappa
• 1990: R.S. Bisht starts digging in Dhotaveera