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Students can Download Chapter 6 Depreciation, Provisions and Reserves Questions and Answers, Plus One Accountancy Chapter Wise Questions and Answers helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Accountancy Chapter Wise Questions and Answers Chapter 6 Depreciation, Provisions and Reserves

Plus One Accountancy Depreciation, Provisions and Reserves One Mark Questions and Answers

Question 1.
Depreciation arises due to ………
(a) Wear and tear
(b) Fall in money value
(c) Fall in the market value of asset
(d) None of these
Answer:
(a) Wear and Tear

Question 2.
Reason for a reduction in the value of a quarry is
(a) Depletion
(b) Wear and Tear
(c) Passage of time
(d) Obsolescence
Answer:
(a) Depletion

Question 3.
Scrap value can also be called as …………….. value.
(a) Realisable
(b) Break-up
(c) Resale
Answer:
(b) Break up

Question 4.
Decrease in the value of intangible asset is termed as …………..
(a) Wear and tear
(b) Depletion
(c) Amortization
(d) Accident
Answer:
(c) Amortization

Question 5.
Under diminishing value method, depreciation is calculated on ……………
(a) Original cost
(b) Written down value
(c) Scrap value
(d) None of these
Answer:
(b) Written down value

Question 6.
Capital profits are used to create ………………
(a) General reserve
(b) Capital reserve
(c) Secret reserve
(d) None of these
Answer:
(b) Capital reserve

Question 7.
Profit on sale of fixed assets is a ………………….
Answer:
Capital profit.

Question 8.
Purpose of Provision is to meet a ………….
Answer:
Liability.

Question 9.
……………… is an appropriation from the profit.
Answer:
Reserve.

Question 10.
……………. are usually created out of business profits which are available for distribution of dividend.
Answer:
Revenue Reserves.

Question 11.
Under …………….. method, the percentage of depreciation is applied on the original cost of the asset.
Answer:
Fixed Instalment Method

Question 12.
Depreciation is a expense.
Answer:
Non-cash

Question 13.
……………. implies to an existing asset becoming out-of-date on account of the availability of better type of asset.
Answer:
Obsolescence.

Question 14.
Installation, freight, and transport expenses are a part of …………
Answer:
Acquisition cost.

Question 15.
…………….. reserve is a reserve which does not appear in the balance sheet.
Answer:
Secret reserve.

Question 16.
Reserve created for maintaining a stable rate of dividend is termed as ………….
Answer:
Dividend Equalisation Reserve

Question 17.
…………. is created to make for decline in the value of investment due to market fluctuation.
Answer:
Investment Fluctuation Fund.

Question 18.
……………. is a charge against profit.
Answer:
Provision.

Question 19.
Choose odd one and give reason.
(a) Copyright
(b) Goodwill
(c) Building
(d) Patent
Answer:
(c) Building. Others are intangible assets.

Question 20.
Which of the following is a natural cause of depreciation?
(a) Obsolescence
(b) Wear and Tear
(c) Prohibition of an asset by the govt.
(d) None of these
Answer:
(b) Wear and Tear

Plus One Accountancy Depreciation, Provisions and Reserves Two Mark Questions and Answers

Question 1.
Is depreciation an expense like salary or rent etc? How is it distinguished from any other type of expense?
Answer:
In case of depreciation, there is no payment or outflow occurring.

Question 2.
Define Depreciation.
Answer:
Depreciation is defined as “a fall in the value of fixed assets owing to wear and tear, obsolescence, passage of time or exhaustion.”

Question 3.
List out the causes of depreciation.
Answer:

1. Wear and Tear
2. Obsolescence
3. Passage of time
4. Depletion
5. Accident.

Question 4.
What are the factors affecting the amount of depreciation?
Answer:
There are three basic factors which are required to charge depreciation, they are:

1. Cost of Assets
2. Estimated Net Residual value or Scrap value or salvage value
3. Estimated Useful life

Question 5.
True profit is arrived at only if depreciation is taken into account. Explain.
Answer:
Depreciation is the operating expenses of a physical asset. It should be considered in arriving at the true profit earned during each year.

Question 6.
Mr. Raju running a soda manufacturing company is of the view that ‘‘no depreciation need be provided on
the fixed assets because he does not pay any amount as depreciation to anyone.” As a commerce student, how will you respond to his statement? State reasons.
Answer:
The need for providing depreciation in accounting records arises from conceptual, legal and practical business considerations. Though depreciation is not paid it has to be identified as important business expenditure. The consequence of not providing depreciation as

1. Timely replacement of fixed assets become impossible.
2. Cost of production cannot be exactly calculated.
3. Paying dividend out of capital.

Plus One Accountancy Depreciation, Provisions and Reserves Three Mark Questions and Answers

Question 1.
What are the objectives or needs of providing depreciation?
Answer:
The main objectives of providing depreciation are:

1. To ascertain the true result of the business.
2. To present true Balance sheet.
3. To retain funds for replacement.
4. To avoid excess payment of income tax
5. To fulfill the legal requirements

Question 2.
“Provision is a must and reserve is an option.” – Elucidate.
Answer:
A provision is created for meeting some expected contingency and can only be utilized for the purpose for which it is meant. Thus provision are the amounts set aside out of profit’s to provide for:

1. Depreciation, renewals or decrease in the value of fixed assets and
2. Any known liabilityof which the amount cannot be determined with substatial accuracy.

A reserve is meant for meeting an unanticipated situation and can also be used in the payment of any future liability or loss. It is an appropriation from profit, which are not earmarked in any way to meet any liability. Thus, provision is a must and reserve is an option.

Question 3.
Explain the terms:

1. Depletion
2. Scrap value
3. Obsolescence

Answer:
1. Depletion:
Assets such as mines, quarries, etc. are of wasting nature. By extraction of these natural depositions, their value is reduced. This reduction in value of natural deposition due to depletion in quantity is a cause of depreciation.

2. Scrap value:
This is the estimated value of a fixed asset at the end of its useful life. It is the amount which is expected to be received when the asset is sold after being removed from service. It is also known as Salvage value or residual or Break-up value of asset.

3. Obsolescence:
As a result of change in fashion or new inventions, some assets may be discarded before their productive life comes to an end. This is called obsolescence.

Question 4.
Explain the concept of secret Reserve.”
Answer:
Secret reserve is a reserve that does not appear in the balance sheet. It may help to reduce profit and also tax liability. Management may resort to creation of secret reserve by charging higher. depreciation than required. It is termed as ‘Secret Reserve’, as it is not known to outside stakeholders. Secret reserve can also be created by way of

1. Undervaluation of inventories /stock
2. Charging capital expenditure to P/L account
3. Making excessive provision for doubtful debts.
4. Showing contingent liability as actual liabilities.

Plus One Accountancy Depreciation, Provisions and Reserves Four Mark Questions and Answers

Question 1.
Match the following.

Answer:

• 1 – c
• 2 – d
• 3 – g
• 4 – f
• 5 – a
• 6 – b
• 7 – e
• 8 – i

Question 2.
Discuss the straight-line method and written down value method of depreciation.
Answer:
1. Straight Line Method:
Under this method, a fixed percentage on the original cost of the asset is written off every year so that the value of the asset become zero at the end of its effective working life. The amount of depreciation charged annually will be constant. This method is also known as “Fixed Instalment Method” or“Original Cost method”.
\(Depreciation =\frac{\text { Original cost – Scrap value }}{\text { Expected working life }}\)

2. Written down value method:
Under this method, depreciation is charged on the book value of asset. This method uses a fixed percentage on the book value of the asset at the beginning of every year. The amount of depreciation charged in each period is not uniform and it reduces year after year. This method is also known as “Diminishing value method” or “Reducing Balance method”.

Question 3.
Give any four difference between Fixed Instalment method and Diminishing Value method for providing depreciation.
Answer:

Fixed Instalment	Diminishing value
1 Amount of depreciation is same every year.	1. The amount goes on reducing year after year.
2. Depreciation is calculated on original cost	.2. Depreciation is calculated on reducing balance of asset.
3. Value of asset can be written down to zero or scrap value	3. Value of assets cannot be written down to zero
4. This method is useful for assets of lesser value such as furniture, patents, etc.	4. This method is useful to the assets with more value and longer life such as buildings, machinery, etc.

Question 4.
Ram Brothers acquired a machine on 1^st July 2000 at a cost of ₹14000 and spent ₹1000 on its installation. The firm writes off depreciation at 10% of the original cost every year. The books are closed on 31^st December every year. On March 31, 2003, the machine is sold for ₹9500. Show the machinery account under Fixed Instalment method.
Answer:

Question 5.
John Enterprises has the following balances in its books as on March 31, 2005.
Machinery (Gross value) -₹6,00,000 Provision for depreciation – ₹2,50,000 A machine purchased for ₹1,00,000 on December 1^st 2001, having accumulated depreciation amounting to₹60,000 was sold on April 1^st 2006 for₹35,000. Prepare Machinery a/c and Machinery Disposal a/c.
Answer:
Machinery Disposal a/c

Question 6.
Manjusha Ltd. purchased a machinery for ₹1,00,000/ – on 1^st January 2001. Depreciation is charged at 10% p.a. on straight line method. After two years the company decided to change the method to written down value at 10% p.a. Prepare machinery a/c for first four years assuming that accounts are closed on 31^st December every year.
Answer:

Question 7.
Explain Revenue Reserve & Capital Reserve.
Answer:
1. Revenue Reserve:
Revenue reserve are usually created out of business profits which are available for distribution of dividend. It is further classified in to:
a. Specific Reserve:
An amount set aside for meeting a specific purpose or objective is called specific reserve. Eg: Debenture redemption reserve, dividend equalisation reserve, Investment fluctuation reserve, etc.

b. General Reserve:
The amount kept aside is used for the overall improvement of business, it is called general reserve. Eg: Contingency reserve

2. Capital Reserve:
A reserve created out of capital profit is called capital reserve. Usually such reserves are not available for dividend to shareholders. The following are some of the capital profit usually kept as capital reserve.

• Profit on sale of fixed assets
• Premium on issue of shares
• Profit prior to incorporation
• Profit on reissue of shares
• Profit made on purchase of a business.

Plus One Accountancy Depreciation, Provisions and Reserves Five Mark Questions and Answers

Question 1.
Provision is a charge against Profit whereas reserve is an appropriation of Profit.” Comment.
Answer:
The provision means any amount set aside as a charge against profit to meet a loss, the amount of which cannot be determined with substantial accuracy. Reserve refers to amount set aprt from profit and loss account to meet unforeseen contingencies.
The following are the difference between provision and reserve.

Reserve	Provision
1. It is an appropriation of profit.	1. It is a charge on profit.
2. Created for meeting unknown liability.	2. Created for meeting known liability.
3. It increases the amount of working capital.	3. It is for meeting an anticipated loss or liability.
4. It is available for distribution of dividend.	4. It is not available for distribution of dividend.
5. It is shown on the liability side of the Balance sheet.	5. It is usually shown as deduction from the assets concerned.
6. It is not compulsory.	6. It is compulsory

Question 2.
‘X’ Ltd, purchased a machinery on 1.1.2005 for a sum of ₹40,000. It is expected to have a working life of 7 years, by the end of which it would get a scrap value of ₹5000. Prepare machinery account in the book of X Ltd. for the last 3 years by providing depreciation under Fixed Instalment Method and also prepare depreciation account for the 3 years.
Answer:

Question 3.
On 1.1.2001, Anil and Co. purchases machinery for ₹19000 and spend ₹1500 for its installation. Show machinery account for 2001, 2002 and 2003 if the company writes off depreciation at 20% p.a. on diminishing balance method.
Answer:

Question 4.
The following data is given to you regarding the asset- Plant of Tinu Ltd. whose accounting year ends on 31^st December every year.

• Plant held on 1.1.2006-₹10,000
• Plant bought on 1.1.2007 – ₹20,000
• Plant bought on 1.4.2007 – ₹30,000
• Plant held on 1.1.2006 sold on 1.4.2007 – ₹7000
• Depreciation @ 10% p.a. on original cost method.
• Prepare Plant A/c.

Answer:

Question 5.
A firm purchased 3 machines of ₹1,00,000 each on 01/01/2003. Depreciation is charged @ 10% p.a. of original cost and accumulated on depreciation provision account. On 01/01/2004 one machine was sold for ₹80,000and a new one was purchased on 1/ 1/2004 for Rs. 2,00,000.
Show Asset Disposal Account.
Answer:

Question 6.
A machine purchased for ₹8,00,000 on April 01, 2000. Depreciation was provided on straight-line basis at the rate of 20% on original cost. On April 01, 2002, a substantial modification was made in the machine to make it more efficient at a cost of ₹80,000. This amount is to be depreciated @ 20% on straight line basis. Routine maintenance expenses during the year 2003-04 were ₹2000. Draw up the Machinery account, Provision for depreciation account and charge to Profit and Loss account in respect of the accounting year ended on 31.3.2003.
Answer:

Plus One Accountancy Depreciation, Provisions and Reserves Six Mark Questions and Answers

Question 1.
On 1^st January 2004, a company bought Plant and Machinery costing ₹45,000 and spent ₹5000 on its erection. Addition is made on 1^st July 2006 for the value of ₹20,000. Depreciation is provided @ 10% p.a. Prepare plant and machinery account for 4 years under:

1. Fixed Instalment system
2. Diminishing Balance method

Answer:
1. Fixed Instalment method

2. Diminishing Balance Method

Question 2.
A machine costing ₹30000 was bought on 1/4/2000. Further machinery costing ₹2000 was acquired on 1/10/2000 and another machinery costing ₹10000 was installed on 1/7/2001. On 1/7/2002 the machinery bought on 1/7/2001 was sold for ₹3000. Accounts are closed on 31^st December every year. Assuming 10% depreciation p.a.
Prepare Machinery a/c under the diminishing balance method.
Answer:

Students can Download Chapter 1 The Discipline of Computing Questions and Answers, Plus One Computer Science Chapter Wise Questions and Answers helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Computer Science Chapter Wise Questions and Answers Chapter 1 The Discipline of Computing

Plus One The Discipline of Computing One Mark Questions and Answers

Question 1.
Which is the base of Mayan’s Number System?
Answer:
Base 20

Question 2.
Greek Number System is known as _________.
Answer:
Ionian number system

Question 3.
Which was the first computer for basic arithmetic calculations?
Answer:
Abacus

Question 4.
Who invented logarithms?
Answer:
John Napier

Question 5.
What is the name of the machine developed by Blaise Pascal?
Answer:
Pascaline

Question 6.
Who was the first programmer in the world?
Answer:
Augusta Ada Lowelace

Question 7.
Computing machines recognizes and operates in ___________ language.
Answer:
Machine

Question 8.
What does EDVAC stand for?
Answer:
Electronic Discrete Variable Automatic Computer. It is designed by Von Neumann.

Question 9.
Give the name for a simple kind of theoretical computing machine.
Answer:
Turing Machine.

Question 10.
The Sumerian number system is also known as _________
Answer:
Sexagesimal

Question 11.
What are the features of Hindu Arabic Number system?
Answer:
The Hindu – Arabic number system had a symbol (0) for zero originated in India 1500 years ago. Its base is 1 0 and it is adopted by many countries.

Question 12.
How is the zero represented in the Babylonian Number System.
Answer:
Blank space

Question 13.
Write the number that is represented in the following Abacus.

Answer:

• 3 beads of the leftmost rod moved hence it represents 3.
• No beads (0) of the next rod moved hence it represents 0.
• 2 beads of the rightmost rod in the lower part is moved (2+) and one bead is moved in the upper part represents 5.

Hence 2 + 5 = 7
So the answer is 307

Question 14.
Which is the first automatic electromechanical computer?
(a) Pascaline
(b) Abacus
(c) Mark 1
(d) Analytical Engine
Answer:
(c) Mark 1

Question 15.
Find the correct match for each item in column A and B.

A	B
(a) Abacus	(i) Preprogrammed
(b) Pascaline	(ii) Computing Machine
(c) Jacquard’s Looms	(iii) Punched cards
(d) Mark 1	(iv) Counting frame

Answer:

A	B
(a) Abacus	(iv) Counting frame
(b) Pascaline	(ii) computing machine
(c) Jacquard’s Looms	(iii) Punched cards
(d) Mark 1	(i) Pre programmed

Question 16.
Write the number represented in the abacus given below.

Answer:

• 2 Beads of the left most rod are moved hence it represents 2 – (a)
• 2 Beads of the next rod are moved (2) and one bead is moved in the upper part represents 5. Hence 2 + 5 = 7 – (b)
• 4 Beads of the next rod are moved (4) and one bead is moved in the upper part represents 5. Hence 4 + 5 = 9 – (c)

One bead of the right most rod in the lower part is moved (1) and one bead is moved in the upper part represents 5. Hence 1+5 = 6 – (d)
Join a, b, c and d hence the result is 2796

Question 17.
Who invented a machine to multiply any number by a number between 2 to 9? (1)
(a) Blaise Pascal
(b) John Napier
(c) G.W. Von Leibniz
(d) Joseph Marie Jacquard
Answer:
(c) G.W. Von Leibniz

Question 18.
Order the following technologies according to different generations of a computer (First to Fifth Generation) (1)

1. Transistor
2. Vacuum Tube
3. Artificial intelligence
4. Microprocessor

Answer:

1. Vacuum tube
2. Transistor
3. Microprocessor
4. Artificial intelligence

Question 19.
The number (158)10 can be represented in Hexadecimal number system as ______________
Answer:

Plus One The Discipline of Computing Two Mark Questions and Answers

Question 1.
Discuss the impact of the Hindu- Arabic numeral system in the world.
Answer:
It was originated in India around 1500 years ago and was a positional number system with symbol for zero. This greatest contribution is adopted by many of the countries.

Question 2.
Compare the Roman Number System and Mayan’s Number System.
Answer:
The Roman numerals consists of 7 letters such as I, V, X, L, C, D, M and the base is 7.
The Mayans used number system with base 20 because of the sum of the number of fingers and toes is 10 + 10 = 20. This was used for astronomical observations.

Question 3.
A full room sized computer in the first generation now becomes palm sized by the fourth generation. Explain the technological changes that made it possible.
Answer:
Vaccum tubes were used in first generation computers. Hence the size of computer was a size of full room. Instead of vaccum tubes transistors were used in the 2^nd generation hence size became smaller. In 3^rd generation, Integgted circuits (IC’s) were used. It reduced the size again in 4^th generation, microprocessors are used. It reduces the size again and again.

Plus One The Discipline of Computing Three Mark Questions and Answers

Question 1.
Discuss the developments of the number system from the Egyptian to the Chinese Era.
Answer:
Around 3000 BC Egyptians introduced a number system with base 10. They used unique symbols for 1 to 9, 10 to 90, 100 to 900 and 1000 to 9000. They write from right to left. The next era was of Sumerian/Babylonian number system its base was 60, the largest base also known as sexagesimal system.

They write from left to right. They use blank space for zero. Around 2500 BC Chinese introduced simplest and the most efficient number system. Its base was 10.

Question 2.
Discuss the features of Abacus.
Answer:
In 3000 BC Mesopotamians introduced this and it means calculating board or frame. It is considered as the first computer for basic arithmetical calculations and consists of beads on movable rods divided into two parts.

The Chinese improved the Abacus with seven beads on each wire. A horizontal divider separates the top two beads from the bottom five. The top two beads have a place value of 5 and the below five beads. The beads which are pushed against the horizontal bar represent the number.

Question 3.
Compare the Analytical Engine and Difference Engine of Charles Babbage.
Answer:
The intervention of human beings was eliminated by Charles Babbage in calculations by using Difference engine in 1822. It could perform arithmetic operations and print results automatically.

The Analytical Engine was a proposed mechanical general-purpose computer designed by English mathematician Charles Babbage. The Analytical Engine incorporated an arithmetic logic unit, control flow in the form of conditional branching and loops, and integrated memory.

Charles Babbage is considered as the “Father of computer” It is considered as the predecessor of today’s computer. This engine was controlled by programs stored in punched cards. These programs were written by Babbage’s assistant, Augusta Ada King, who was considered as the first programmer in the World.

Question 4.
Bring out the significance of Hollerith’s machine.
Answer:
In 1887, Herman Hollerith an American made first electromechanical punched cards with instructions for input and output. The card contained holes in a particular pattern with special meaning.

The Us Census Bureau had large amount of data to tabulate, that will take nearly 10 years. By this machine this work was completed in one year. In 1896, Hollerith started a company Tabulating Machine Corporation. Now it is called International Business Machines(IBM).

Question 5.
State the Moore’s Law and discuss its significance.
Answer:
The number of transistors on IC’s doubles approximately every two years. This law is called Moore’s Law, it is named after Gordon E Moore. It is an observation and not a physical or natural law. He predicted that the trend would continue for at least ten years. It is true and the trend continued for more than half a century.

Question 6.
Discuss the evolution of computer languages.
Answer:
The instructions to the computer are written in different languages. They are Low Level Language (Machine language), Assembly Language (Middle level language) and High Level Language (HLL). In Machine Language 0’s and 1’s are used to write , program. It is very difficult but this is the only language which is understood by the computer. In assembly language mnemohics (codes) are used to write programs.

Electronic Delay Storage Automatic Caleulator(EDSAC) built during 1949 was the first to use assembly language. In HLL English like statements are used to write programs. A – 0 programming language developed by Dr. Grace Hopper, in 1952, for UNIVAC-I is the first HLL.

A team lead by John Backus developed FORTRAN @IBM for IBM 704 computer and ‘Lisp’ developed by Tim Hart and Mike Levin at Massachusetts Institute of Technology. The other HLLs are C, C++, COBOL, PASCAL, VB, Java, etc. HLL is very easy and can be easily understood by the human being.

Usually programmers prefer HLL to write programs because of its simplicity. But computer understands only machine language. So there is a translation needed. The program which performs this job are language processors.

Question 7.
Discuss the working of Turing Machine.
Answer:
In 1936 Alan Turing introduced a machine, called Turing Machine. A Turing machine is a hypothetical device that manipulates symbols on a strip of tape according to a table of rules. This tape acts like the memory in a computer. The tape contains cells which starts with blank and may contain 0 or 1. So it is called a 3 Symbol Turing Machine.

The machine can read and write, one cell at a time, using a tape head and move the tape left or right by one cell so that the machine can read and edit the symbol in the neighbouring cells. The action of a Turing machine is determined by

1. the current state of the machine
2. the symbol in the cell currently being scanned by the head and
3. a table of transition rules , which acts as the program.

Question 8.
Explain Turing Test in detail?
Answer:
The Turing test is a test of a machine’s ability to exhibit intelligent behaviour equivalent to, or indistinguishable from, that of a human. The test involves a human judge engages in natural language conversations with a human and a machine designed to generate performance indistinguishable from that of a human being.

All participants are separated from one another. If the judge cannot reliably tell the machine from the human, the machine is said to have passed the test. The test does not check the ability to give the correct answer to questions; it checks how closely the answer resembles typical human answers. Turing predicted that by 2000 computer would pass the test.

Question 9.
Following are some facts related to evolution of computers :
(Usage of Transistors, Introduction of Very Large Scale Integrated Circuit, Construction of ENIAC) Categorize these under respective generations and briefly explain each. (3)
Answer:

• Transistor – Second generation
• VLSI – Fourth generation
• ENIAC – First generation

Question 10.
Why is it said “Turing machines are equivalent to modem electronic computers at a certain theoretical level”? (3)
Answer:
In 1887, Herman Hollerith an American made first electromechanical punched cards with instructions for input and output. The card contained holes in a particular pattern with special meaning. The Us Census Bureau had large amount of data to tabulate, that will take nearly 10 years.

By this machine this work was completed in one year. In 1896, Hollerith started a company Tabulating Machine Corporation. Now it is called International Business Machines(IBM).

Question 11.
Compare any three features of five generations of computers.
answer:

Plus One The Discipline of Computing Five Mark Questions and Answers

Question 1.
List out and explain the various generations of computers.
Answer:
There are five generations of computers from 16^th century to till date.

1. First generation computers (1940 – 1956):
Vacuum tubes were used in first generation computers. The input was based on punched cards and paper tapes and output was displayed on printouts. The Electronic Numerical Integrator and Calculator(ENIAC) belongs to first generation was the first general purpose programmable electronic computer built by J. Presper Eckert and John V. Mauchly.

It was 30 – 50 feet long, weight 30 tons, 18,000 vacuum tubes, 70,000 registers, 10,000 capacitors and required 1,50,000 watts of electricity. It requires Air Conditioner. They later developed the first commercially Successful computer, the Universal Automatic Computer(UNIVAC) in 1952.

The mathematician John Von Neumann designed a computer structure that structure is in use nowadays. Von Neumann structure consists of a central processing unit (CPU), Memory unit, Input and Output unit.

The CPU consists of arithmetic logical unit(ALU) and control unit(CU). The instructions are stored in the memory and follows the “Stored Program Concept”. Colossus is the secret code breaking computer developed by a British engineer Tommy Flowers in 1943 to decode German messages.

2. Second generation computers (1956 -1963):
Transistors, instead of Vacuum tubes, were used in 2nd generation computers hence size became smaller, less expensive, less electricity consumption and heat emission and more powerful and faster. A team contained John Bardeen, Walter Brattain and William Shockley developed this computer at Bell Laboratories.

In this generation onwards the concept of programming language was developed and used magnetic core (primary) memory and magnetic disk(secondary) memory.

These computers used high level languages(high level language means English like statements are used) like FORTRAN (Formula translation) and COBOL(Common Business Oriented Language). The popular computers were IBM 1401 and 1620.

3. Third generation computers (1964 – 1971):
Integrated Circuits(IC’s) were used. IC’s or silicon chips were developed by Jack Kilby, an engineer in Texas Instruments. It reduced the size again and increased the speed and efficiency. The high level language BASIC(Beginners All purpose Symbolic Instruction Code) was developed during this period The popular computers were IBM 360 and 370.

Due to its simplicity and cheapness more people were used . The number of transistors on IC’s doubles approximately every two years. This law is called Moore’s Law, it is named after Gordon E Moore. It is an observation and not a physical or natural law.

4. Fourth generation computers (1971 onwards):
Microprocessors are used hence computers are called microcomputers. Microprocessor is a single chip which contains Large Scale of IC’s(LSI) like transistors, capacitors, resistors etc due to this a CPU can place on a single chip. Later LSI were replaced by Very Large Scale Integrated Circuits(VLSI). The popular computers are IBM PC and Apple II.

5. Fifth generation computers (future):
Fifth generation computers are based on Artificial Intelligence(AI). AI is the ability to act as human intelligence like speech recognition, face recognition, robotic vision and movement etc. The most common Al programming language are LISP and Prolog.

Question 2.
Prepare a seminar report on evolution of positional number system.
Answer:
In positional number system, each and every number has a weight. Earlier sticks are used to count items such as animals or objects. Around 3000 BC the Egyptians use number systems with radix 10(base the number of symbols or digits used in the number system) and they write from right to left.

Later Sumerian/Babylonian use number system with largest base 60 and were written from left to right. They use space for zero instead of a symbol,0. In 2500 BC, the Chinese use simple and efficient number system with base 10 very close to number system used in nowadays.

In 500 BC, the Greek number system known as Ionian, it is a decimal number system and used no symbols for zero. The Roman numerals consists of 7 letters such as l, V, X, L, C, D, M.

The Mayans used number system with base 20 because of the sum of the number of fingers and toes is 10 + 10 = 20. It is called vigesimal positional number system. The numerals are made up of three symbols zero (shell shape, with the plastron uppermost), one (a dot) and five (a bar or a horizontal line).

To represent 1 they used one dot, two dots for 2, and so on. The Hindu – Arabic number system had a symbol (0) for zero originated in India 1500 years ago.

Question 3.
Discuss the various computing machines emerged till 1900’s.
Answer:
1. Abacus:
In 3000 BC Mesopotamians introduced this and it means calculating board or frame. It is considered as the first computer for basic arithmetical calculations and consists of beads on movable rods divided into two parts. The Chinese improved the Abacus with seven beads on each wire. Different Abacus are given below.

2. Napier’s bones:
A Mathematician John Napier introduced this in AP 1617.

3. Pascaline:
A French mathematician Blaise Pascal developed this machine that can perform arithmetical operations.

4. Leibniz’s calculator:
In 1673, a German mathematician and Philosopher Gottfried Wilhelm Von Leibniz introduced this calculating machine.

5. Jacquard’s loom:
In 1801, Joseph Marie Jacquard invented a mechanical loom that simplifies the process of manufacturing textiles with complex pattern. A stored program in punched cards was used to control the machine with the help of human labour. This punched card concept was adopted by Charles Babbage to control his Analytical engine and later by Hollerith.

6. Difference engine:
The intervention of human beings was eliminated by Charles Babbage in calculations by using Difference engine in 1822. It could perform arithmetic operations and print results automatically.

7. Analytical engine:
In 1833, Charles Babbage introduced this. Charles Babbage is considered as the “Father of computer” It is considered as .the predecessor of today’s computer. This engine was controlled by programs stored in punched cards. These programs were written by Babbage’s assistant, Augusta Ada King, who was considered as the first programmer in the World.

8. Hollerith’s machine:
In 1887, Herman Hollerith an American made first electromechanical punched cards with instructions for input and output. The card contained holes in a particular pattern with special meaning.

The Us Census Bureau had large amount of data to tabulate, that will take nearly 10 years. By this machine this work was completed in one year. In 1896, Hollerith started a company Tabulating Machine Corporation. Now it is called International Business Machines(IBM).

9. Mark -1:
In 1944 Howard Aiken manufactured automatic electromechanical computer in collaboration with engineers at IBM that handled 23 decimal place numbers and can perform addition, subtraction, multiplication and subtraction.

Students can Download Chapter 14 Mathematical Reasoning Questions and Answers, Plus One Maths Chapter Wise Questions and Answers helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Maths Chapter Wise Questions and Answers Chapter 14 Mathematical Reasoning

Plus One Maths Mathematical Reasoning Three Mark Questions and Answers

Question 1.
Write the contrapositive and converse of the following statements: (3 score each)

1. If x is a prime number, then x is odd.
2. If the two lines are parallel, then they do not intersect in the same plane.
3. Something is cold implies that it has low temperature.
4. You cannot comprehend geometry if you do not know how to reason deductively.
5. x is an even number implies that x is divisible by 4.

Answer:
1. Here p: x is a prime number.
q: x is odd.
Now, ~ p: x is not a prime number.
~ q: x is not odd.
The contrapositive statement is:
If x is not odd x is not a prime number.
The converse statement is:
If x is an odd, then x is a prime number.

2. Here p: Two lines are parallel.
q: They do not intersect in the same plane.
Now, ~ p: Two lines are not parallel.
~ q: They intersect in the same plane.
The contrapositive statement is:
If two intersect in the same plane then they are not parallel.
The converse statement is:
If the two lines do not intersect in the same plane, then they are parallel.

3. Here p: Something is cold.
q: It has low temperature.
Now, ~ p: Something is not cold.
~ q: It does not have low temperature.
The contrapositive statement is:
If something does not have low temperature then it is not cold.
The converse statement is:
If something has low temperature then it is cold.

4. Here p: You cannot comprehend geometry.
q: You do not know how to reason deductively.
Now, ~ p: You can comprehend geometry.
~ q: You know how to reason deductively.
The contrapositive statement is:
If you know how to reason deductively, then you can comprehend geometry.
The converse statement is:
If you do not know how to reason deductively then you cannot comprehend geometry.

5. Here p: x is an even number.
q: x is divisible by 4.
Now, ~ p: x is not an even number.
~ q: x is not divisible by 4.
The contrapositive statement is:
If x is not divisible by 4 then x is not an even number.
The converse statement is:
If x is divisible by 4 then x is an even number.

Question 2.
Show that the statement: “For any real numbers a and b, a² = b² implies that a = b” is not true by giving a counter-example.
Answer:
The given compound statement is of the form “if p then q”.
We assume that p is true then
a, b ∈ R such that a² = b²
Let us take a = -3 and b = 3
Now a² = b² but a ≠ b
So when p is true, q is false.
Thus the given compound statement is not true.

Plus One Maths Mathematical Reasoning Four Mark Questions and Answers

Question 1.
State whether the or used in the following statements is “exclusive” or “inclusive”. Give reasons for your answer.

1. A rectangle is a quadrilateral or a pentagon. (2)
2. A square is a polygon or a parallelogram. (2)

Answer:
1. This statement make use of exclusive ‘or’. Since a geometrical figure cannot be a quadrilateral and also a pentagon.

2. This statement make use of inclusive ‘or’. Since a geometrical figure can be a polygon as well as a parallelogram.

Plus One Maths Mathematical Reasoning Six Mark Questions and Answers

Question 1.
Show that the statement p: “If x is a real number such that x³ + 4x = 0 then x is 0” is true by

1. Direct method. (2)
2. Method of contradiction. (2)
3. Method of contrapositive. (2)

Answer:
The given compound statement is of the from “if p then q”.
P: x ∈ R such that x³ + 4x = 0
q: x = 0

1. Direct method:
We assume that p is true then
x ∈ R such that x³ + 4x = 0
x ∈ R such that x(x² + 4) = 0
x ∈ R such that x = 0 or x² + 4 = 0
⇒ x = 0
⇒ q is true.
So when p is true, q is true.
Thus the given compound statement is true.

2. Method of contradiction:
We assume that p is true and q is false, then x ≠ 0
x ∈ R such that x³ + 4x = 0
x ∈ R such that x(x² + 4) = 0
x ∈ R such that x = 0 or x² + 4 = 0
⇒ x = 0
Which is a contradiction. So our assumption that x ≠ 0 is false. Thus the given compound statement is true.

3. Method of contrapositive.
We assume that q is false, then x ≠ 0
⇒ x ∈ R such that x³ + 4x ≠ 0
⇒ q is false
So when q is false, p is false.
Thus the given compound statement is true.

Plus One Maths Mathematical Reasoning Practice Problems Questions and Answers

Question 1.
Which of the following sentences are statements: (1 score each)

1. There are 35 days in a month.
2. Mathematics is difficult.
3. The sum of 5 and 7 is greater than 10.
4. The square of a number is an even number.
5. The sides of a quadrilateral have equal length.
6. Answer this question
7. The product of -1 and 8 is -8.
8. The sum interior angles of a triangle is 180.
9. Today is a windy day.
10. All real numbers are complex numbers.

Answer:

1. No month have 35 days. Hence it is a statement.
2. Here the correctness of the sentence depends upon the observer. So the sentence is not a statement.
3. The sentence is true so it is a statement.
4. Here the correctness of the sentence depends upon the observer. So the sentence is not a statement.
5. This sentence is sometimes true and some time false. So the sentence is not a statement.
6. This sentence is an order. So the sentence is not a statement.
7. The sentence is true so it is a statement.
8. The sentence is true so it is a statement.
9. It is not clear from the context which day is referred. Hence not a statement.
10. The sentence is true, so it is a statement.

Question 2.
Write the negation of the following statements: (1 score each)

1. Chennai is the capital of Tamil Nadu.
2. \(\sqrt{2}\) is not a complex number.
3. All triangles are not equilateral triangle.
4. The number 2 is greater than 7.
5. Every natural number is an integer.

Answer:

1. Negation: Chennai is not the capital of Tamil Nadu.
2. Negation: \(\sqrt{2}\) is a complex number.
3. Negation: All triangles are equilateral triangle.
4. Negation: The number 2 is not greater than 7.
5. Negation: Every natural number is not an integer.

Question 3.
Find the component statements of the following compound statements and check they are true or false. (1 score each)

1. Number 3 is prime or it is odd.
2. All integers are positive or negative.
3. 100 is divisible by 3,11 and 5.
4. The sun shines or it rains.
5. India is a democracy and a monarchy.

Answer:
1. The component statements are
p: Number 3 is prime
q: Number 3 is odd.
Both the component statements p and q are true.

2. The component statements are
p: All integers are positive
q: All integers are negative.
Both the component statements p and q are true.

3. The component statements are
p: 100 is divisible by 3.
q: 100 is divisible by 11.
r: 100 is divisible by 5.
The component statements p and q are false, whereas r is true.

4. The component statements are
p: The sun shines
q: It rains.
Both the component statements p and q are true.

5. The component statements are
p: India is a democracy.
q: India is a monarchy.
Both the component statements p is true, whereas the component statement q is false.

Question 4.
For each of the following compound statement first identify the connecting words and then break it into component statement: (2 score each)

1. All rational numbers are real and all real numbers are not complex.
2. Square of an integer is positive or negative.
3. The sand heats up quickly in the sun and does not cool down fast at night.
4. x = 2 and x = 3 are the roots of the equation 3x² – x – 10 = 0

Answer:
1. The component statement has the connecting word ‘and’ component statements are
p: All rational numbers are real
q: All real numbers are not complex.

2. The component statement has the connecting word ‘or’ component statements are
p: Square of an integer is positive.
q: Square of an integer is negative.

3. The component statement has the connecting word ‘and’ component statements are
p: The sand heats up quickly in the sun.
q: The sand does not cool down fast at night.

4. The component statement has the connecting word ‘and’ component statements are
p: x = 2 are the roots of the
equation 3x² – x – 10 = 0.
q: x = 3 are the roots of the equation 3x² – x – 10 = 0.

Students can Download Chapter 3 Recording of Transactions – I & Recording of Transactions – II Questions and Answers, Plus One Accountancy Chapter Wise Questions and Answers helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Accountancy Chapter Wise Questions and Answers Chapter 3 Recording of Transactions – I & Recording of Transactions – II

Plus One Accountancy Recording of Transactions – I & Recording of Transactions – II One Mark Questions and Answers

Question 1.
The source documents provide information about the nature of ……………. involved in it.
(a) Transactions
(b) Accounts
(c) Journal
Answer:
(a) Transactions.

Question 2.
Which of the following equation is correct ?
a. Assets = Equities
b. Assets = Capital + Liabilities
c. Assets + Expenses = Liabilities + Capital + Income
d. Capital = A – L
(i) a & b
(ii) a, b & c
(iii) a, b, c & d
(iv) d only
Answer:
(iii) All the above four

Question 3.
Journal is the book of ……………
(a) Original entry
(b) Secondary entry
(c) Only cash transaction
Answer:
(a) Original entry.

Question 4.
An ……………. is a formal record of all transactions relating to change in a particular item,
(a) Account
(b) Ledger
(c) Journal
Answer:
(a) Account.

Question 5.
If a firm borrows a sum of money, there will be
(a) Increase in Capital
(b) Decrease in Capital
(c) No effect on Capital
Answer:
(c) No effect on capital

Question 6.
The Purchase day book contains
(a) All Purchases
(b) Cash Purchases
(c) Credit Purchases
Answer:
(c) Credit Purchases

Question 7.
Double column cash book records:-
(a) All transactions
(b) Cash and bank transaction
(c) Only cash transaction
(d) Only Credit transaction
Answer:
(b) Cash and bank transaction.

Question 8.
Goods purchased on cash are recorded in the
(a) Purchase book
(b) Sales book
(c) Cashbook
Answer:
(c) Cashbook

Question 9.
Cashbook does not record transactions of –
(a) Cash nature.
(b) Credit nature.
(c) Cash and credit nature.
Answer:
(b) Credit nature.

Question 10.
Balancing of account means:
(a) Total of debit side
(b) Total of credit side
(c) Difference in total of debit and credit
(d) None of these
Answer:
(c) The difference in total debit and credit

Question 11.
In sales daybook, all ………… sales of goods are recorded.
Answer:
Credit Sales.

Question 12.
The petty cashier generally works on ……… system.
Answer:
Imprest system.

Question 13.
The cash book serves the dual purposes of …………..
Answer:
a journal and a ledger.

Question 14.
When a transaction is recorded on both sides of the cash book but in different columns, such entry is called ……….
Answer:
Contra Entry.

Question 15.
The source document of purchase return is ………….
Answer:
Debit Note.

Question 16.
Cashbook is a …………. journal.
Answer:
Subsidiary.

Question 17.
Return of goods purchased on credit to the suppliers will be entered in …………. journal.
Answer:
Purchase Return/ Return outward book.

Question 18.
Assets are sold on credit are recorded in ……………….
Answer:
Journal Proper.

Question 19.
Credit balance shown by a bank column in cash book is ………..
Answer:
Overdraft.

Question 20.
A book maintained to record transactions, which do not find place in special journal, is known as …………..
Answer:
Journal proper/ Journal Residual.

Question 21.
………………… records the page number of the original book of entry on which relevant transaction is recorded.
Answer:
Journal Folio.

Question 22.
Purchased office stationery for Rs. 10,000. The account to be credited is ……….
Answer:
Cash.

Question 23.
The book in which all accounts are maintained is known as ……….
Answer:
Ledger.

Question 24.
Trade discount is allowed by …………….
Answer:
Manufacturer.

Question 25.
…………….. is process of transferring entries from book of original entry to the ledger.
Answer:
Posting.

Question 26
Cash discount is allowed by …………
Answer:
Creditor.

Complete the following on the basis of hints given:

Question 27.
Invoice – Source document of purchases
_____ – Source of sales return
Answer:
Credit Note

Question 28.
Bank Balance – Debit balance in cash book
__________ – Debit balance in pass book
Answer:
Bank overdraft

Question 29.
Pay-in-slip – Used for depositing cash in bank – account
________ – Used for withdrawing money from bank account
Answer:
Cheque

Find the Odd one and State reason.

Question 30.
Sales Return, Return inward, Credit Note, Debit Note
Answer:
Debit Note, it is related to purchase return but all others are related to sales return.

Question 31.
Journal, Ledger, Purchase Bill, Cash Book
Answer:
Purchase Bill.

Question 32.
…………. discount is allowed by the wholesalers to retailers for bulk purchase.
Answer:
Trade discount.

Question 33.
The process of balancing .of an account involves equalisation of both sides of the account. If the debit side of an account exceeds the credit side, the difference is put on the credit side. The said balance is
(a) A credit balance
(b) A debit balance
(c) None of the above
Answer:
(b) debit balance.

Question 34.
Find out the missing one on the basis of hint given Salary, Electricity Charges, Rent, Telephone Charges = ……..
Answer:
Indirect Expenses

Question 35.
What does the following entry mean?
Drawings A/c Dr 5,000
To Office furniture A/c 5,000
Answer:
The entry stands for withdrawn furniture for personal use of the owner.

Plus One Accountancy Recording of Transactions – I & Recording of Transactions – II Two Mark Questions and Answers

Question 1.
Explain the meaning of Double Entry Book-keeping?
Answer:
The recording of the debit aspect and the credit aspect of a transaction in the books of accounts is called double-entry bookkeeping. In this system, every transaction affects at least two accounts or each and every transaction has at least two aspects – a receiving aspect and a giving aspect.

Question 2.
What is a source documents?
Answer:
A voucher or source document is a written document to be used in support of entry made in the accounts. They provide information about the transaction involved and help in verifying the correctness of books of accounts. For example the receipts, bills, cash memos, invoices, salaries bill, wage bills, counterfoils of cheques, registration deeds, etc.

Question 3.
Indicate whether the following accounts will have ‘debit’ or ‘credit’ balances.

1. outstanding salaries
2. Return outwards
3. Sales returns
4. Carriage inward
5. Bad debts recovered
6. Depreciation
7. Drawings

Answer:

1. Outstanding salaries – Credit
2. Return outwards – Credit
3. Sales Returns – Debit
4. Carriage inward – Debit
5. Bad debts recovered – Credit
6. Depreciation – Debit
7. Drawings – Debit

Question 4.
X Co. Ltd supplied furniture to Mr. Ravi (a trader) on credit. At the time of examining the qualities of the furniture by Mr. Ravi, it was not as per the specification and he returns them to the X Co. Ltd.

1. Can you suggest which book shall Mr. Ravi records the return of goods?
2. Specify the source document.

Answer:

1. Purchase Returns Book/ Purchase Returns Journal
2. Debit Note

Question 5.
Pass Journal entry in the books of Saleem Stores during the month of April 2007.

• Commenced business with cash Rs. 6,000/-
• Furniture Rs. 40,000/- and building Rs. 70,000/-

Answer:

• Cash A/c Dr 6,000
• Furniture A/c Dr 40,000
• Building A/cDr 70,000
• To Capital A/c

[Being Commenced business with cash, furniture, and building]

Question 6.
A cash A/c will never show a credit balance. Why?
Answer:
As a person cannot spend more than his receipts, the receipt side or the debit side of the cash book will always be more than or equal to the credit side. But, it will never be less than the credit side. Hence a cash book always shows a debit balance or nil balance but never credit balance.

Question 7.
Mr. Amal intends to start a computer software unit. He purchased a building for Rs. 3,00,000, for which a sum of Rs. 2,00,000 has been raised by availing a bank loan, and Rs. 75000 has been raised from his friend, Biju Mathew. Show this transaction by developing an accounting equation.
Answer:
Assets = Liabilities + Capital

Question 8.
List out the essential particulars to be contained in a sales bill.
Answer:

1. Name and address of the firm.
2. Date, Amount, Description of goods.
3. Quantity, Signature, Seal, Bill no.
4. Name of the Customer.

Question 9.
‘CH’ Ltd makes a purchases of Electrical goods from Arya electronics on credit. Being the goods despatched by Arya electronics is not as per specifications, CH Ltd returns them to the supplier.

1. Can you suggest in which book shall CH Ltd. record the return of goods?
2. Specify the source document.

Answer:

1. Purchase return book or return outward book
2. Debit Note

Question 10.
“Cash Book is both a journal and a ledger” Elucidate the statement.
Answer:
Cashbook is basically a journal because all entries relating to cash are first made in the cash book. But in the meantime, it serves the purpose of a ledger since it is drawn in the form of an account.

Question 11.
State any two transactions that increase and decrease capital.
Answer:

1. Capital increases by net profit and fresh capital introduced.
2. Capital decreases by drawings and net loss.

Question 12
State the three fundamental steps in the accounting process.
Answer:
The three fundamental steps in accounting are. ..

1. Identifying financial transactions.
2. Recording business transactions.
3. Classifying business transactions.

Question 13.
What is contra entry? Write contra entry transactions.
Answer:
When a transaction is recorded on both sides of the cash book but in different columns, such entry is called contra entry.
eg:

1. Cash deposited in bank.
2. Withdrawn from bank for office use.

Plus One Accountancy Recording of Transactions – I & Recording of Transactions – II Three Mark Questions and Answers

Question 1.
With the following details write up the capital account of Mr. X.

1. Opening balance Rs. 87,000
2. Drawings Rs. 6,000
3. Net Profit Rs. 9,000
4. Interest on capital Rs. 8700
5. Interest on drawings Rs. 300

Answer:
Capital A/c of Mr.X

Question 2.
State the rules of debit and credit for all types of accounts.
Answer:
The term ‘debit’ is supposed to have derived from ‘debt’ and the term ‘credit’ from ‘creditable’. For convenience ‘Dr1 is used for debit and ‘Cr’ is used for credit. The effects of rules of debit and credit on various types of accounts are given as follows:

1. Increase in asset is debit and decrease in asset is credit.
2. Increase in liability is credit and decrease in liability is debit.
3. Increase in capital is credit and decrease in capital debit.
4. Increase in expenses is debit and decrease in expense is credit.
5. Increase in revenue is credit and decrease in revenue is debit.

Question 3.
With the help of the given cash book identify the transactions of Sourya stores.

Answer:

1. Started business with cash Rs. 1,00,000
2. Sold goods for cash Rs. 10,000
3. Purchased goods for cash Rs. 25,000
4. Cash deposited into bank Rs. 50,000
5. Rent paid Rs. 2,000

Question 4.
Enter the following transactions in simple cash book for November 2014.

Answer:

Question5.
Give journal entries for the following transactions

1. Ram started business with cash Rs. 80,000/- Building Rs. 1,50,000/-Machinery Rs. 1,20,000/ – and stock of goods Rs. 50,000/-
2. He purchased goods for Rs. 70,000 of which he paid Rs. 50,000 in cash and balance on credit from Mohan.

Answer:

Question 6.
From the following, prepare the purchase return book of Madhamohan Readymade Garments.

• 10/4/09 – Returned to Decent & Co- 4 Shirts @ Rs. 54 per Shirt.
• 15/4/09 – Returned to Kurian & Sons – 2 Shirts @ Rs. 30 per Piece
• 17/4/09 – Returned to Sapna Garments – 1 Churidar @ Rs. 100 per Piece.

Answer:

Question 7.
From the following prepare sales day book of Harihar Furniture Co.

• 1/10/08 – Sold on credit to Tendulkar – 4 tables @ Rs. 2000 and 20 chairs @ Rs. 300
• 10/10/08 – Sold to Ganguly -10 tables@ Rs. 1000 and 3 chairs @ 900,Trade discount 10%.
• 12/10/08 – Sold to sreenath, 2 tables @ Rs. 1000.

Answer:

Question 8.
Enter the following transactions in Sales Return Day Book of Cochin furniture.

• 4/10/09 – Mahesh & Co. returned 3 chairs @ 300
• 15/10/09 – Raveendran Traders returned 2 tables @ Rs. 3600
• 16/10/09 – Jayanath Agencies returned 2 chairs @ Rs. 200

Answer:

Question 9.
List out the appropriate source documents for recording the following transactions.

1. Purchased goods
2. Rent paid
3. Electricity charges paid
4. Salary paid
5. Repair charges paid
6. Water charges paid

Answer:

1. Invoice/Bill
2. Receipt from house owner
3. Receipt from KSEB
4. Payroll
5. Payment Voucher
6. Receipt from water authority.

Plus One Accountancy Recording of Transactions – I & Recording of Transactions – II Four Mark Questions and Answers

Question 1
Explain the terms:

1. Journal
2. Narration
3. Account
4. Ledger

Answer:
1. Journal:
Journal is the prime book in which transactions are entered first time from a source document. In other words, it is the book used for making primary record of day-to-day transactions chronologically. Recording of transactions in the journal is known as “Journalizing” and the recorded transactions are called journal entries. It is also called “Book of Original Entry or Book of Prime Entry”. A specimen form of a journal is given below.

2. Narration:
After entering each transaction in the journal, a brief explanation is provided below. This is called narration.

3. Account:
An account is a classified summary of transaction relating to a change in a particular item during a particular period.

4. Ledger:
A ledger is a collection of all accounts debited or credited in journals. The ledger is a book of second entry or final entry because transactions first entered in journal are finally incorporated in the ledger. It is also called “the Main or the Principal Book of Account of a business. The process of transferring journal entries into ledger is called “posting”.

Question 2.
What are the difference between books of original entry or journal and ledger?
Answer:

Journal	Ledger
1. Book of primary or initial entry	1. Book of secondary entry
2. Transactions are entered in the order of their occurrence.	2. Entries are recorded in an analytical order
3. The process of entering transactions is called journalizing.	3. The process of recording is called posting.
4. Balancing is not done in the books of original entry.	4. All ledger accounts are balanced

Question 3.
What do you understand by petty cash book?
Answer:
The book maintained by the petty cashier to record small payments of repetitive nature (petty payments) ie stationery, postage, carriage, traveling, etc are made by him during a particular period is called the “petty cash book”.

The petty cashier works under the supervision and control of the main cashier who advances a certain amount to the petty cashier in the beginning of a specific period. The petty cashier is permitted to make payments only below a particular limit.

Question 4.
Give an example of a business transaction that causes one asset to increase and another asset to decrease, with no effect on either liabilities or capital.
Answer:
Purchased Machinery for cash Rs. 10,000 or any other similar transaction. Here Machinery increases and cash decreases. Therefore no change happens on the total value of assets.

Plus One Accountancy Recording of Transactions – I & Recording of Transactions – II Five Mark Questions and Answers

Question 1.
Prove that the accounting equations is satisfied in all the following transaction of Chikku.

1. Commenced business with cash Rs. 20,000/-
2. Goods purchased for cash Rs. 8,000/-
3. Bought furniture Rs. 3,000/-
4. Purchased goods on credit Rs. 7,000/-
5. Cash paid to creditors Rs. 4,000/-
6. Paid salary Rs. 500
7. Received commission Rs. 300
8. Withdraw for personal purpose Rs. 400.

Answer:

Question 2.
Record the following transactions in the purchase Journal of Suraj Agencies.

• 1/June/2008 -Purchased from sreeman Electronics 30 Philips Tube lights @ Rs. 100 10 Khaitan Ceiling Fans @ Rs. 800
• 4/June/2008 -Purchased from Sam & Sons 20 electric heaters @ Rs. 21 5 electric irons @ 240.
• 15/June/2008 – Purchased from Quilon Radio Services. 10 table fans @ Rs. 1200. 20 electric kettles @ 90. Less Trade discount @ 10%
• 16/June/2008 – Purchased from Bajaj Agency 50 Tii.be lights @ Rs. 140. Less Trade discount @ 5%.

Answer:

Question 3.
What is a special (subsidiary) Journal? Name the important special journals.
Answer:
The journals in which transactions of similar nature only are recorded may be termed as special journals or daybooks. The division of original entry into different Daybook is called the subdivision of the journal. The important special journals are:

1. Cash Book – for recording all cash transactions.
2. Purchases Day Book – for recording all the credit purchases of goods.
3. Sales Day Book – for recording all the credit sale of goods.
4. Purchase Return Book – for recording goods returned to suppliers.
5. Sales Return Book – for recording goods returned by customers.
6. Bill Receivable Book – for recording bill received from customers.
7. Bill Payable Book – for recording bills given to suppliers.
8. Journal Proper – If specialised journals are kept the journal is used only for recording those transactions that cannot be recorded in other journals. In this case the journal is known as Journal Proper or General Journal.

Question 4.
What is journal proper? Write the transactions recorded in journal proper.
Answer:
A book maintained to record transactions which do not find place in special journal is known as journal proper or journal residual.
Transactions recorded in journal proper are as follows:

1. Opening and closing entry.
2. Adjustment entry.
3. Rectification entries.
4. Transfer entries.
5. Sale or purchase of assets on credit.
6. Entries for endorsement and dishonor of bills of exchange.
7. Goods are withdrawn for personal use.

Question 5.
1. Remesh owes Kumar Rs. 5,000. He makes payments of the amount before the due date and Kumar allow him a discount of Rs. 500.
2. Narendran sold to Ravi goods of the catalog price of Rs. 50,000 at a trade discount of 10%. Pass Journal entries in the two cases.
Answer:

Question 6.
What do you understand by petty cash book? Write the advantages of petty cash book.
Answer:
The book maintained by the petty cashier to record small payments of repetitive nature (petty payments) ie stationery, postage, carriage, traveling, etc are made by him during a particular period is called the “petty cash book”.

The petty cashier works under the supervision and control of the main cashier who advances a certain amount to the petty cashier in the beginning of a specific period. The petty cashier is permitted to make payments only below a particular limit.

Advantages of maintaining petty cash book:

1. Saving of time and effort of chief cashier. He can concentrate on cash transactions involving large amounts of cash.
2. Effective control over cash disbursement. Cash control becomes easy because of division of work.
3. Convenient recording.

Plus One Accountancy Recording of Transactions – I & Recording of Transactions – II Six Mark Questions and Answers

Question 1.
Prepare necessary subsidiary books from the following transactions


Answer:

Question 2.

Answer:

Question 3.
Record the following transactions in a Double column Cash Book.

• 1/5/09 – Opening balance of cash Rs. 2,800 1/5/09 – Opening balance of bank Rs. 3,500 3/5/09 – Rent paid by cheque Rs. 1,700 5/5/09 – Cash sales Rs. 4,500 7/5/09 – Purchases made Rs. 2,900.
• 9/5/09 – Deposited into bank Rs. 2,500.
• 13/5/09 – Received from Kamal Rs. 4,800.
• 18/5/09 – Paid to Saleem Rs, 1,300.
• 20/5/09 – Withdrawal from bank Rs. 1,800.
• 27/5/09 – Paid for purchase of machine tools Rs. 2,800.
• 30/5/09 – Deposited into bank Rs. 2,700.
• 31/5/09 – Salary paid by cheque Rs. 1,800.

Answer:

Plus One Accountancy Recording of Transactions – I & Recording of Transactions – II Eight Mark Questions and Answers

Question 1.
Journalise the following transactions:- 2008 April

1. Started business with cash – 30,000
2. Opened Bank Account – 12,000
3. Purchased Furniture – 2,000
4. Purchased goods – 10,000
5. Withdrawn from bank for office – 6000
6. Goods sold for cash – 8,000
7. Cash purchases from John – 5,000
8. Cash sales to Rajan – 4,000
9. Cash withdrawn for personal use – 500
10. Withdrew from bank for personal use 1000
11. Goods withdrawn for personal use 3000
12. Goods purchased on credit from Jagan 3000
13. Goods sold to Dinesh on credit 4000
14. Cheques issued to Jagan 4000
15. Goods returned to Jagan 1500
16. Goods returned by Dinesh 2000
17. Received commission 200
18. Paid to Alex Rs. 2000, Discount allowed by him Rs.200
19. Received from Bonoy Rs.4000, allowed him a discount Rs. 300.

Answer:

Question 2.
Prepare a cash book with cash and bank column from the following transactions.


Answer:

 

Students can Download Chapter 9 Sequences and Series Questions and Answers, Plus One Maths Chapter Wise Questions and Answers helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Maths Chapter Wise Questions and Answers Chapter 9 Sequences and Series

Plus One Maths Sequences and Series Three Mark Questions and Answers

Question 1.
The 10^th term of an AP is 73 and the 20^th term is 43. Find the 44^th term.
Answer:
a + 9d = 73 ______(1)
a + 19d = 43 ______(2)
(1) – (2) ⇒ -10d = 30 ⇒ d = -3
(1) ⇒ a + 9(-3) = 73
⇒ a – 27 = 73 ⇒ a = 100
a₄₄ =100 + (44 – 1)(-3) = 100 + (43)(-3) = -29.

Question 2.
The 7^th term of an AP is 34 and the 15^th term is 74. Find the 40^th term.
Answer:
a + 6d = 34 ______(1)
a + 14d = 74 ______(2)
(1) – (2) ⇒ -8d = -40 ⇒ d = 5
(1) ⇒ a + 6(5) = 34 ⇒ a + 30 = 34 ⇒ a = 4
a₄₀ = 4 + (40 – 1)(5) = 4 + (39)(5) = 199.

Question 3.
Find the sum to 32 terms of an AP whose third term is 1 and the 6^th term is -11.
Answer:
a + 2d = 1 ______(1)
a + 5d = -11 ____(2)
(1) – (2) ⇒ -3d = 12 ⇒ d = -4
(1) ⇒ a + 2(-4) = 1 ⇒ a – 8 = 1 ⇒ a = 9
S₃₂ = \(\frac{32}{2}\)(2 × 9 + (32 – 1)(-4))
= 16(18 + (31)(-4)) = 16(18 – 124)
= 16(-106) = -1696.

Question 4.
The sum to n terms of a series is 7n² – 5n. Show that it is an AP and find the 15^th term.
Answer:
Given; S_n = 7n² – 5n
t_n = S_n – S_n-1
= 7n² – 5n – {7(n -1)² – 5(n – 1)}
= 7n² – 5n – {7n² – 14n + 7 – 5n + 5}
= 7n² – 5n – 7n² + 14n – 7 + 5n – 5}
= 14n – 12
Since t_n is linear the given series is an AP.
t₁₅ = 14(15) – 12 = 198.

Question 5.
Find three numbers in AP whose sum is -3 and whose product is 8.
Answer:
Let the three consecutive terms be a – d, a, a + d
a – d + a + a + d = -3 ⇒ 3a = -3 ⇒ a = -1
Given; (-1 – d)(-1)(-1 + d) = 8
⇒ (-1 – d)(-1)(-1 + d) = 8
⇒ (1 – d²)(-1) = 8 ⇒ 1 – d² = -8
⇒ d² – 9 ⇒ d = -3, 3
The AP is 2, -1, -4 or -4, -1, 2.

Question 6.
Find three numbers in AP whose sum is 21 and product is 231.
Answer:
Let the three consecutive terms be a – d, a, a + d
a – d + a + a + d = 21 ⇒ 3a = 21 ⇒ a = 7
Given; (7 – d)(7)(7 + d) = 231
⇒ (7 – d)(7 + d) = 33
⇒ 49 – d² = 33 ⇒ d² = 16 ⇒ d = -4, 4
The AP is 11, 7, 3 or 3, 7, 11.

Question 7.
Find the sum of all natural numbers between 100 and 1000 which are multiple of 5.
Answer:
105 will be the starting number and will end in 995.
⇒ 105 + (n – 1)5 = 995
⇒ (n – 1)5 = 890 ⇒ n – 1 = 178 ⇒ n = 179
S₁₇₉ = \(\frac{179}{2}\)(t₁ + t_n) = \(\frac{179}{2}\)( 105 + 995)
\(\frac{179}{2}\)(1100) = 98450.

Question 8.
If the AM and GM between two numbers are 34 and 16 respectively. Find the numbers.
Answer:
Let the numbers be a and b.

(2) ⇒ a(68 – a) = 256 ⇒ 68a – a² = 256
⇒ a² – 68a + 256 = 0
⇒ a² – 64a – 4a + 256 = 0
⇒ (a – 64)(a – 4) = 0 ⇒ a = 64, 4
When a = 64, b = 4 and when a = 4, b = 64.

Question 9.
If the p^th, q^th and r^th terms of a GP are a, b, c respectively, show that a^q-r b^r-p c^p-q = 1.
Answer:
t_p = AR^p-1 = a; t_q = AR^q-1 = b; t_r = AR^r-1 = c

Plus One Maths Sequences and Series Four Mark Questions and Answers

Question 1.
The sum of the first p,g,r terms of an AP are a,b,c respectively, prove that

Answer:
Given;

= 2A{q – r + r – p + p – q} + {(q – r)(p – 1) + (r – p)(q – 1) + (p – q)(r – 1)}D

= 2A{0} + {qp – rp – q + r + rq – pq – r + p + pr – qr – p – q}D
= 0 + {0}D = 0
⇒ \(\frac{a}{p}\)(q – r) + \(\frac{b}{q}\)(r – p) + \(\frac{c}{r}\)(p – q) = 0.

Question 2.
The ratio between the sums to n terms of two AP is 7n + 1: 4n + 27. Find the ratio of their 11^th terms.
Answer:

For 11^th term \(\frac{n-1}{2}\) = 10 ⇒ n = 21
Put n = 21 in (1), we have;

Question 3.
If the sum of p terms of an AP is the same as the sum of its q terms, show that the sum of its (p+q) terms is zero.
Answer:
Given; S_p = S_g
⇒ \(\frac{P}{2}\)[2a + (p – 1 )d] = \(\frac{q}{2}\)[2a + (q – 1 )d]
⇒ 2ap + (p – 1)pd = 2aq + (q – 1 )qd
⇒ 2a(p – q) + (p² – p – q² +q)d = 0
⇒ 2a(p – q) + (p² – q² – (p – q))d = 0
⇒ (p – q){2a + (p + q – 1)d} – 0
⇒ {2a + (p + q – 1 )d} = 0
⇒ \(\frac{p+q}{2}\){2a + (p + q – 1 )d} = 0
⇒ S_p+q = 0.

Question 4.
The sum of the first two terms of a GP is -4 and the fifth term is 4 times the third term.

1. Find the first term and the common ratio. (2)
2. Find the GP. (2)

Answer:
1. Given; S₂ = -4
a + ar = -4 ⇒ a(1 + r) = -4 _____(1)
Also given; t₅ = 4t₃ ⇒ ar⁴ = Aar²
⇒ r² = 4 ⇒ r = ±2
When r = 2(1) ⇒ a(1 + 2) = -4 ⇒ a = \(-\frac{4}{3}\)
When r = -2 (1) ⇒ a(1 – 2) = -4 ⇒ a = 4

2. When r= 2; GP is \(-\frac{4}{3},-\frac{8}{3},-\frac{16}{3}, \dots\)
When r = – 2; GP is 4, -8, 16,…

Question 5.
The sum of three numbers in GP is 38 and their product is 1728. Find the GP.
Answer:
Let the numbers be \(\frac{a}{r}\), a, ar, the given;

⇒ 6(1 + r + r²) = 19r ⇒ 6 + 6r + 6r² = 19r
⇒ 6r² – 13r + 6 = 0
⇒ 6r² – 9r – 4r + 6 = 0
⇒ 3r(2r – 3) – 2(2r – 3) = 0
⇒ (3r – 2)(2r – 3) = 0
⇒ r = \(\frac{2}{3}, \frac{3}{2}\)
Therefore GP is 8, 12, 18 or 18, 12, 8.

Question 6.
Find the three numbers in GP whose sum is 13 and the sum of whose squares is 91.
Answer:
Let the numbers be \(\frac{a}{r}\), a, ar, the given;

⇒ 3 + 3r + 3r² = 13r ⇒ 3r² – 10r + 3 = 0
⇒ 3r² – 9r – r + 3 = 0
⇒ 3r(r – 3) – (r – 3) = 0
⇒ (3 r – 1)(r – 3) = 0 ⇒ r = 3, \(\frac{1}{3}\)
Therefore the numbers are 1, 3, 9 and 9, 3, 1.

Question 7.
Find the sum to n terms of the following series. (4 score each)

1. 1 × 4 + 3 × 7 + 5 × 10 +……….
2. 1 × 2² + 2 × 3² + 3 × 4² +………..
3. \(\frac{1}{1 \times 2}+\frac{1}{2 \times 3}+\frac{1}{3 \times 4}+\ldots \ldots\)
4. 1² + 3² + 5²+……….

Answer:
1. The given series is the product of two AP
1 , 3, 5, with t_n = 1 + (n – 1)2 = 2n – 1
4, 7, 10, with t_n = 4 + (n – 1)3 = 3n + 1
Then the n^th term of the given series is
t_n = (2n – 1)(3n + 1) = 6n² – n – 1

2. The given series has two AP
1, 2, 3,……. with t_n = 1 + (n – 1)1 = n
2, 3, 4,…… with t_n = 2 + (n – 1)1 = n + 1
Then the n^th term of the given series is
t_n = n(n + 1)² = n(n² + 2n + 1) = n³ + 2n² + n

3.

4. The given series has an AP
1, 3, 5……… with t_n = 1 + (n – 1)2 = 2n – 1
Then the n^th term of the given series is
t_n = (2n – 1)² = 4n² – 4n + 1

Question 8.
(i) n^th term of some sequence are given below. Which term can be the n th term ofanAP? (1)
(a) a_n = n(n + 1)
(b) a_n = 2 + 5n
(c) a_n = 2ⁿ + 2
(d) a_n = n² + n + 1
(ii) If the sum of 12^th and 22^nd terms of an AP is 100. Find the sum of first 33 terms. (3)
Answer:
(i) (b) a_n = 2 + 5n.

(ii) t₁₂ + t₂₂ = 100 ⇒ a + 11d + a + 21d = 100
⇒ 2a + 32d = 100

Plus One Maths Sequences and Series Six Mark Questions and Answers

Question 1.
1. The product of first 3 terms of a GP is 1000. If 6 terms to the second term and 7 is added to the third term, the terms become an AP.
(a) Find the second term of GP. (1)
(b) Find the terms of the GP. (2)
2. Find the sum of n terms of the series 7 + 77 + 777 +…………… (3)
Answer:
1. (a) \(\frac{a}{r}\) × a × ar = 1000 ⇒ a = 10
(b) \(\frac{a}{r}\), a + 6, ar + 7 from an AP
(a + 6) – \(\frac{a}{r}\) = (ar + 7) – (a + 6)
16 – \(\frac{10}{r}\) = 10r + 7 – 16
⇒ 16r – 10 = 10r² – 9r
⇒ 10r² – 25r + 10 = 0 ⇒ r = 2; \(\frac{1}{2}\)
Hence, 20, 10, 5 and 5, 10, 20;

2. S_n = 7 + 77 + 777 +……………
= 7(1 + 11 + 111 +…………)
= \(\frac{7}{9}\)(9 + 99 + 999 +………..)
= \(\frac{7}{9}\)(10 – 1 + 100 – 1 + 1000 – 1 +………..)
= \(\frac{7}{9}\)(10 + 100 + 1000+……….-1 – 1 – 1-………)

Plus One Maths Sequences and Series Practice Problems Questions and Answers

Question 1.
Find the n^th term of the following sequence (2 score each)

1. 5, 2, -1, -4, -7,…
2. 12, 7, 2, -3, -8,…….

Answer:
1. a = 5; d = 2 – 5 = -3
t_n = a + (n – 1)d = 5 + (n – 1)(-3)
= 5 – 3n + 3 = -3n + 8

2. a = 12; d = 7 – 12 = -5
t_n = a + (n – 1)d = 12 + (n – 1)(-5)
= 12 – 5n + 5 = -5n + 17.

Question 2.
A sequence is given {a_n} by a_n = n² – 1, n ∈ N Show that it is not an AP.
Answer:
Common difference = a_n+1 – a_n
= (n + 1)² – 1 -(n² – 1)
= n² + 2n + 1 – 1 – n² + 1
= 2n + 1.
Common difference is not independent of n so not an AP.

Question 3.
Find the sum to

1. 15 terms of the AP 3, 7, 11,………
2. 20 terms of the AP 10, 7, 4,……..
3. 81 terms of the AP -1, \(\frac{1}{4}, \frac{3}{2}, \ldots \ldots .\) (2 score each)

Answer:
a = 3; d = 7 – 3 = 4

2. a = 10; d = 7 – 10 = -3

= 10(20 + 19(-3)) =10(-37) = -370

3. a = -1; d = \(\frac{1}{4}\) + 1 = \(\frac{5}{4}\)

Question 4.
Insert 6 arithmetic means between 3 and 24.
Answer:
Let t₁ = 3, t₂, t₃, t₄, t₅, t₆, t₇, t₈ = 24 be the sequence.
Then;
t₈ = 24 ⇒ a + 7d = 24 ⇒ 3 + 7d = 24
⇒ 7d = 21 ⇒ d = 3
Hence the arithmetic means between 3 and 24 are 6, 9, 12, 15, 18, 21.

Question 5.
If the n^th term of a GP -2, 4, -8, 16 is 1024. Find n.
Answer:
Given; r = \(\frac{4}{-2}\) = -2; t_n = 1024 ⇒ 1024 = ar^n-1
⇒ 1024 = -2(-2)^n-1 ⇒ 1024 = (-2)ⁿ
⇒ (-2)¹⁰ = (-2)ⁿ ⇒ n = 10.

Question 6.
If the n^th term of a GP 2, 2\(\sqrt{2}\), 4,………is 64. Find n.
Answer:
Given; r = \(\frac{2 \sqrt{2}}{2}=\sqrt{2}\);
t_n = 64
⇒ 64 = ar^n-1
⇒ 64 = 2(\(\sqrt{2}\))^n-1

⇒ n = 11.

Question 7.
Find the sum of first 20 terms of the GP \(\sqrt{3}, 2 \sqrt{3}, 4 \sqrt{3}, 8 \sqrt{3}, \ldots \ldots\).
Answer:
Given;

Question 8.
In a GP{a_n}, if a₁ = 3, a_n = 96 and S_n = 189. Find common ratio and n.
Answer:
Given; a₁ = 3, a_n = 96 ⇒ ar^n-1 = 96
⇒ 3 × r^n-1 = 96 ⇒ r^n-1 = 32 = 2⁵
⇒ r^n-1 = 2⁵
Then, r = 2; n = 6.

Question 9.
Find the sum to n terms of the following; (3 score each)

1. 9 + 99 + 999 +………..
2. 4 + 44 + 444 +………..

Answer:
S_n = 9 + 99 + 999 +………..
= 10 – 1 + 100 – 1 + 1000 – 1 +………..
= 10 + 100 + 1000 +…….-1-1-1-…….
= 10 + 10² + 10³ +………-n

2. S_n = 4 + 44 + 444 +………..
= 4(1 + 11 + 111 +……..)

Question 10.
The third term of a GP is 4. Find the product of the first five terms.
Answer:
Given; t₃ = 4 ⇒ ar² – 4
The product of the first five terms
= a × ar × ar² × ar³ × ar⁴
= a⁵r¹⁰ = (ar²)⁵ = 4⁵ = 1024.

Question 11.
Insert 4 geometric means between 4 and 972.
Answer:
Let t₁ = 4, t₂, t₃, t₄, t₅, t₆ = 972 be the sequence. Then;
t₆ = 972 ⇒ ar⁵ = 972 ⇒ 4r⁵ = 972
⇒ r⁵ = 243 = 3⁵ ⇒ r = 3
Hence the arithmetic means between 4 and 972 are 12, 36, 108, 324.

Question 12.
Find the sum to infinity in each of the following Geometric Progression. (2 score each)

Answer:

Students can Download Chapter 13 Limits and Derivatives Questions and Answers, Plus One Maths Chapter Wise Questions and Answers helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Maths Chapter Wise Questions and Answers Chapter 13 Limits and Derivatives

Plus One Maths Limits and Derivatives Three Mark Questions and Answers

Question 1.
Evaluate the following: (3 score each)

Answer:

Question 2.
Evaluate the following: (3 score each)

Answer:

ii) Put x + 1 = y, x → 0, y → 1

iii) Put 1 – x = y, x → 0, y → 1

Question 3.
Evaluate the following: (3 score each)

Answer:


= 1 × 3 × 1 × 3 = 9

iv) Put π – x = y, x → π, y → 0

vii) Put x – \(\frac{\pi}{2}\) = y, x → \(\frac{\pi}{2}\), y → 0

Question 4.
Evaluate the following: (3 score each)

Answer:






= \(\frac{1}{1}\) × 1 = 1.

Question 5.
Find \(\lim _{x \rightarrow 0} f(x)\) and \(\lim _{x \rightarrow 1}\) f(x) where
f(x) = \(\left\{\begin{array}{cc}{2 x+3,} & {x \leq 0} \\{3(x+1),} & {x>0} \end{array}\right.\).
Answer:

Question 6.
Find \(\lim _{x \rightarrow 1}\)f(x) where f(x) = \(\left\{\begin{array}{cc}
{x^{2}-1,} & {x \leq 1} \\{-x^{2}-1,} & {x>1}\end{array}\right.\).
Answer:

Therefore; \(\lim _{x \rightarrow 1^{-}}\)f(x) ≠ \(\lim _{x \rightarrow 1^{-}}\)f(x)
Hence \(\lim _{x \rightarrow 1^{-}}\)f(x) does not exist.

Question 7.
Evaluate

Answer:

Plus One Maths Limits and Derivatives Practice Problems Questions and Answers

Question 1.
Evaluate the following:(2 score each)

Answer:

Question 2.
Find the derivatives of the following: (2 score each)

1. y = (x – d)(x – b)
2. y = (ax² + b)²
3. y = \(\frac{x-a}{x-b}\)
4. y = x^-3(5 + 3x)

Answer:
1.

= (x – a) × 1 + (x – b) × 1
= x – a + x – b = 2x – a – b

2. y = a²x⁴ + b² + 2abx²
\(\frac{d y}{d x}\) = 4a²x³ + 4abx.

3.

4. y = 5x^-3 + 3x^-2
\(\frac{d y}{d x}\) = 5(-3)x^-3-1 + 3(-2)x^-2-1
= -15x^-4 – 6x^-3

Question 3.
Find the derivatives of the following: (3 score each)

Answer:

Question 4.
If xy = c² , prove that x² \(\frac{d y}{d x}\) + c² = 0.
Answer:
xy = c² ⇒ y = \(\frac{c^{2}}{x}\)
Differentiating with respect to x;

Question 5.
Evaluate: \(\lim _{x \rightarrow 0} \frac{(x+5)^{2}-25}{x}\).
Answer:

Question 6.
Find the derivative of f(x) = x sin x.
Answer:
f'(x) = x × cosx + sin x × 1 = xcosx + sinx.

Question 7.
Find the derivative of f(x) = \(\frac{\sin x}{x}\).
Answer:

Question 8.
Evaluate \(\lim _{x \rightarrow 0} \frac{\sin a x}{b x}\).
Answer:

Students can Download Chapter 11 Chemical Coordination and Integration Questions and Answers, Plus One zoology Chapter Wise Questions and Answers helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Zoology Chapter Wise Questions and Answers Chapter 11 Chemical Coordination and Integration

Plus One Chemical Coordination and Integration One Mark Questions and Answers

Question 1.
Listed below are the hormones of anterior pituitary origin. Tick the wrong entry.
(a) Growth hormone
(b) Follicle stimulating hormone
(c) Oxytocin
(d) Adrenocorticotrophic hormone
Answer:
(c) Oxytocin

Question 2.
Mary is about to face an interview. But during the first five minutes before the interview she experiences sweating, increased rate of heart beat, respiration etc. Which hormone is responsible for her restlessness?
(a) Estrogen and progesterone
(b) Oxytocin and vasopressin
(c) Adrenaline and noradrenaline
(d) Insulin and glucagon
Answer:
(c) Adrenaline and noradrenaline

Question 3.
The steroid responsible for balance of water and electrolytes in our body is
(a) Insulin
(b) Melatonin
(c) Testosterone
(d) Aldosterone
Answer:
(d) Aldosterone

Question 4.
Name the birth hormone.
Answer:
Oxytocin

Question 5.
A slow runner runs exceptionally fast when a dog chases him. Name the hormone involved in this situation.
Answer:
Adrenaline

Question 6.
Pars intermedia produce hormone. (GH, PRL.TSH, MSH)
Answer:
MSH

Question 7.
The excessive secretion of thyroxine hormone is followed by the enlargement of the thyroid glands. Name the disease occurs due to this,
Answer:
Exophthalmic goiter or Grave’s disease.

Question 8.
Thymosin is responsible for
(a) Raising the blood sugar level
(b) Raising the blood calcium level
(c) Increased production of T lymphocytes
(d) Decrease in blood RBC
Answer:
(c) Increased production of T lymphocytes

Question 9.
In the mechanism of action of a protein hormone, one of the second messengers is
(a) Cyclic AMP
(b) Insulin
(c) 73
(d) Gastrin
Answer:
(a) Cyclic AMP

Question 10.
Note the relationship between first two words and suggest a suitable word for fourth place.

1. Alpha cell : Glucagon – Beta cell : __________
2. Glucocorticoids : Cortisol – Mineralocorticoids: _________

Answer:

1. Insulin
2. Aldosterone

Question 11.
Expand the following.
ACTH
Answer:
ACTH – Adreno Cortico Trophic Hormone.

Question 12.
The excessive secretion of thyroxine hormone is followed by the enlargement of the thyroid glands. Name the disease occurs due to this.
Answer:
Exophthalmic goiter or Grave’s disease.

Plus One Chemical Coordination and Integration Two Mark Questions and Answers

Question 1.
Match the following.

A	B
1. Hyperglycemic hormone	Progesterone
2. Pregnancy hormone	Somatostatin
3. Inhibiting hormone	Glucagon
4. Emergency hormone

Answer:

1. Hyperglycemic hormone – Glucagon
2. Pregnancy hormone – Progesterone
3. Inhibiting hormone – Somatostatin

Question 2.
Functions of certain hormones are given below. Identify the hormones.

1. Regulation of BMR
2. Differentiation of T cells
3. Stimulate gluconeogenesis, lipolysis and proteolysis.
4. Support pregnancy and act on mammary gland and stimulate milk secretion.

Answer:

1. Thyroxine
2. Thymosin
3. Glucocorticoids
4. Progesterone

Question 3.
Give example of

1. Hyper calcaemic hormone
2. Hyperglycemic hormone

Answer:

1. PTH (Parathyroid Hormone)
2. Glucagon

Question 4.
Name the hormone that regulate each of the following.

1. Storage of glucose as glycogen.
2. Sodium Potassium metabolism
3. Basal Metabolic Rate
4. Urinary elimination of water

Answer:

1. Insulin
2. Aldosterone
3. Thyroxine
4. ADH

Question 5.
The destruction of adrenal cortex leads to the low production of both glucocorticoids and mineralocorticoids.

1. Name the disease occurs due to this.
2. Give the symptoms of this disease.

Answer:

1. Addison’s disease.
2. loose weight, their blood glucose and sodium levels drop and potassium levels rise.

Question 6.
It is necessary to include iodised salt in our diet. Do you agree with this statement? Justify your answer.
Answer:
Yes. Deficiency of iodine in food causes simple goitre.

Question 7.
Diagrammatic representation of the mechanism of action of a steroid hormone is shown here.

1. Label A & B
2. Name any two protein hormones.

Answer:

1. Label A & B
   • A – MRNA
   • B – Proteins
2. FSH, LH

Question 8.
Match the following.

Hypothalamus	Melatonin
Pineal gland	Glucagon
Pancreas	Glucocorticoids
Adrenal gland	Oxytocin
	Relaxin

Answer:

Hypothalamus	Oxytocin
Pineal gland	Melatonin
Pancreas	Glucagon
Adrenal gland	Glucocorticoids

Question 9.
Anitha saw a poisonous snake on her way to school. She was frightened and her heart rate and breathing rate increased.

1. Name the hormones which are dominant at that time in her blood.
2. Which endocrine gland produces the hormone?
3. Which is the name given to these hormones?
4. To which organ this endocrine gland is attached?

Answer:

1. Adrenaline and noradrenaline
2. Adrenal gland
3. Emergency hormones
4. Kidney

Question 10.
Read column A and using the terms given in bracket fill column B.
(Progesterone, Testosterone, Glucagon, Glucocorticoids, Prolactin, Vasopressin, Thymosin, Adrenaline, Follicle Stimulating hormone)

Endocrine glands (A)	Hormones (B)
Hypothalamus
Pituitary
Thymus
Thyroid
Adrenal
Pancreas
Testis
Ovary

Answer:

Endocrine glands (A)	Hormones (B)
Hypothalamus	Vasopressin
Pituitary	Follicle stimulating Hormone
Thymus	Thymosin
Thyroid	Thyroxin
Adrenal	Glucocorticoids
Pancreas	Glucagons
Testis	Testosterone
Ovary	Progesterone

Question 11.
Match the following.

A	B
Pineal gland	emergency hormone
Hypothyroidism	immune system
Thymus	melatonin
Adrenal gland	cretinism

Answer:

A	B
Pineal gland	melatonin
Hypothyroidism	cretinism
Thymus	immune system
Adrenal gland	emergency hormone

Question 12.
A boy witnessed an accident on his way to school. Following changes occurred in him. (Increased heart beat, profuse sweating, pupils dilated, shivering, pale face, increased respiration)

1. Name the hormone responsible for these changes?
2. Name the gland which secretes this hormone?

Answer:

1. Adrenaline
2. Adrenal gland

Question 13.
After delivery milk ejection starts in human females. It is due to the hormonal interaction. Name the hormones involved in this process.
Answer:
Estrogen, Progesterone, Prolactin and Oxytocin

Question 14.
Diagram shows the location of the various endocrine glands in human body. Identify the labelled parts.

Answer:

1. A – Hypothalamus
2. B – Thymus
3. C – Thyroid gland
4. D – Thymus
5. E – Pancreas
6. F – Adrenal gland
7. G – Ovary
8. H – Testis

Question 15.
Name a hormone that has the following action and give the source of the hormone.
Regulate blood sugar level – causes it to fall
Answer:
Insulin produced from Islets of Langerhans of pancreas.

Question 16.
Comment on the following flow chart.

Answer:
The figure explain the feed back mechanism between hypothalamus and pituitary by hypothalamo-pituitary axis. It also specifies the existence of feed back control mechanism between the hypothalamo-pituitary axis and other endocrine gland.

Question 17.
Note the relationship and suggest a suitable word in the gap.

1. Exocrine: ducted; Endocrine: ______
2. Adenohypophysis: Growth _______ hormone; Neurohypophysis: _________
3. Glucocorticoid: Cortisol; Mineralocorticoid: __________
4. Alpha cells: Glucagon; Beta cells: _________
5. Thymus: Infentile gland; Thymosin: __________
6. Diabetes mellitus: lnsulin; Diabetes insipidus: _________

Answer:

1. ductless gland
2. Vasopressin
3. Aldosterone
4. Insulin
5. Infentile hormone
6. Vasopressin

Question 18.
Complete the concept map.

Answer:

1. A – 80-120 mg/ml
2. B – Insulin
3. C – Glycogenesis
4. D – Glucagon

Question 19.
The male’s body is stronger and rigid than female’s body. Give reason.
Answer:
Androgens control the muscular development in males. This hormones are absent in females.

Question 20.
The sight and sound of a baby can induce secretion of a hormone in a nursing mother.

1. Name the hormone.
2. Give the functions of this hormone.

Answer:

1. Prolactin
2. Prolactin promote growth of mammary gland, secretion of milk and keeps corpus luteum functional.

Question 21.
Pancreas is found to be not functioning in a patient. How this condition will affect physiological functioning in him?
Answer:
Pancreas is a mixed gland, produce hormones and enzymes. Hormonal imbalance problem is due to insulin and glucagon and problems in digestion is due to absence of pancreatic juice.

Question 22.

The given bar diagram shows the relative amount of glucose and insulin in a normal man. Redraw the graph to show the conditions in a diabetic patient.
Answer:

Question 23.
Construct a table and arrange the following items in three columns with appropriate headings: Tetany, adenohypophysis, Insulin, Myxoedema, Parathyroid, Dwarfism, Growth hormone, Thyroid, Diabetes mellitus, Pancreas, Thyroxin, PTH.
Answer:

Question 24.
A person with a swelling in the thyroid gland consults a doctor.

1. What type of disease does this person have?
2. As a student of biology, what remedy would you suggest for these?

Answer:

1. Goitre
2. Iodine is essential for the functioning of the thyroid gland. It is normally obtained from drinking water and iodised table salt. Other sources are onion, seafood etc.

Deficiency of Iodine causes a disorder known as goitre. In this disorder thyroid glands swell up. So taking adequate amount of Iodised salt is a remedy for goitre.

Question 25.
The destruction of adrenal cortex leads to the low production of both glucocorticoids and mineralocorticoids.

1. Name the disease occurs due to this.
2. Give the symptoms of this disease.

Answer:

1. Addison’s disease.
2. Weight loss, blood glucose and sodium levels drop and potassium levels rise.

Question 26.
Match column B & C with column A.

Answer:

Question 27.

• Identify the gland in the picture.
• How many layers are present in the adrenal gland? Name them and write the hormones from these layers.

Answer:

1. Adrenal gland
2. Two layers are present in the adrenal gland. They are the outer cortex and inner medulla. Adrenal cortex secretes glucocorticoids, mineralocorticoids and sex corticoids. Adrenal medulla, secretes adrenalin and Noradrenalin.

Question 28.
1. A flowchart showing the process of production of testosterone, is given below.

2. Redraw the chart correctly if there are any mistakes.
Answer:

Question 29.
Find the odd one out in each group and give reason.

1. TSH, ACTH, FSH, LH, ADH
2. Cretinism, Myxoedema, Simple goitre, Gigantism
3. Thyrotropin releasing hormone, Corticotropin releasing hormone, Gonadotropin releasing hormone, Somatostatin.
4. Adenohypophysis, Neurohypophysis, Hypothalamus, pars intermedia.

Answer:

1. ADH, ADH is a hormone from neurohypophysis all others are from adenohypophysis.
2. Gigantism – Gigantism is due to the imbalance of growth hormone, all others are due to the imbalance of thyroid hormone.
3. Somatostatin – Somatostatin is an inhibitory hormone, all others are releasing hormone.
4. Hypothalamus – remaining three are different parts of pituitary gland.

Question 30.
Progesterone is called as pregnancy hormone. Do you agree? Give reason.
Answer:
Yes. Progesterone helps in

1. Maintenance of pregnancy
2. Implantation
3. Formation of Placenta
4. Growth of mammary glands

Question 31.
Fill in the blanks:
Hormones Target gland

1. Hypothalamic hormones _______
2. Thyrotrophin(TSH) ____
3. Corticotrophin (ACTH)
4. Gonadotrophins(LH, FSH)

Answer:

1. Hypothalamic hormones Pituitary
2. Thyrotroph in (TSH) Thyroid gland
3. Corticotrophin (ACTH) Adrenal gland
4. Gonadotrophins(LH, FSH) Gonads

Plus One Chemical Coordination and Integration Three Mark Questions and Answers

Question 1.
Can you identify us?
Clue – We are two diseases, one is related to sugar in urine. Our first name is same and second name is different. Distinguish us.
Answer:

• Diabetes Mellitus and Diabetes insipidus.
• Diabetes mellitus is due to Insulin deficiency and elimination of sugarthrough urine.
• Diabetes Insipidus is due to ADH deficiency and elimination of excess water through urine.

Question 2.
When checked the blood sugar of a person, it is found to be 220 mg/100ml of blood; Is this a disorder?

1. If this is a disorder, name the disorder.
2. Which hormonal imbalance is responsible for this condition?
3. Can you suggest any remedial measures to get rid of?

Answer:

1. Yes. Diabetes mellitus
2. Insulin
3. Diet control, Exercise etc.

Question 3.
During Sunbath the body colour is changed.

1. Why the body colour is changed?
2. Do you think any hormone is responsible for this? If so, name the hormone.
3. Explain the action of hormone.

Answer:

1. Melanocyte stimulating hormone produced during the sunbath is the reason for the change.
2. Melanocyte stimulating hormone from pituitary.
3. Melanocyte stimulating hormone (MSH) stimulate cutaneous pigmentation by dispersion of melanin pigments.

Question 4.
A pregnant lady is admitted in a hospital for delivery. But the delivery is delayed than the expected time. Doctor prescribed to take an injection.

1. Which hormone is injected to the lady?
2. Which glands in the body normally secretes this hormone?
3. How this hormone helps in this process?

Answer:

1. Oxytocin
2. Oxytocin is secreted from pituitary.
3. Oxytocin helps the contraction of uterine wall and thereby helps in parturition

Question 5.
Expand the following.

1. AMP
2. ANF
3. ICZN

Answer:

1. CAMP – Cyclic Adenosine Mono Phosphate
2. ANF – Atrial Natriuretic Factor
3. ICZN – International Code of Zoological Nomenclature

Question 6.
The diagram shows the interaction between the hypothalamus, pituitary and thyroid glands. Arrow indicates the probable pathway of direct influence. Answer the following questions.

1. Name the hormones A and B.
2. State the effect of hormone A on the thyroid.
3. State the effect of hormone B on the hypothalamus.
4. Describe the control on pituitary by the hypothalamus in this situation.

Answer:

1. A-Thyroid stimulating hormone B-Thyroxine
2. Thyroid stimulating hormone stimulates the thyroid follicle to synthesis two hormones, thyroxine and triiodothyronine.
3. The high level of thyroxin inhibits the production of thyrotropin releasing hormone.
4. Thyrotropin releasing hormone of the hypothalamus stimulates the pituitary to release thyrotropin stimulating hormone (TSH) which in turn stimulate thyroid gland to produce thyroxine

Question 7.
Copy the table and fill in the blanks using appropriate words.

Answer:

Plus One Chemical Coordination and Integration NCERT Questions and Answers

Question 1.
Give example of:

1. Hypercalcemic harmone and hypoglycemic hormone
2. Hypercalcemic hormone
3. Gonadotropic hormone
4. Progestational hormone
5. Blood Pressure lowering hormone
6. Androgens and estrogens

Answer:

1. Hyperglycemic hormone. Glucagon, Hypoglycemic Hormone. Insulin
2. Hype – calcemic hormone. Parathyroid Hormone (PTH)
3. Gonadotrophic hormones. Luteinizing Hormone and Follicle Stimulating Hormone
4. Progestrone and estrogen
5. Blood pressure lowering hormone. Atrial Natriuretic Factor.
6. Androgen, Testosterone Estrogens. Estrone, Estradiole, Estriol

Question 2.
Which hormonal deficiency is responsible for the following?

1. Diabetes mellitus
2. Goitre
3. Cretinism

Answer:

1. Insulin
2. Thyroid
3. Thyroid

Question 3.
Briefly mention the mechanism of action of FSH
Answer:
In males, FSH and androgens regulate spermatogenesis. FSH stimulates growth and development of the ovarian follicles in females.

Question 4.
Match the following.

Column I	Column II
(a) T4	(i) Hypohtalamus
(b) PTH	(ii) Thyroid
(c) GnRH	(iii) Pituitary
(d) LH	(iv) Parathyroid

Answer:
(a) – (ii)
(b) – (iv)
(c) – (i)
(d) – (iii)

Plus One Chemical Coordination and Integration Multiple Choice Questions and Answers

Question 1.
Endemic goitre is a state of
(a) increased thyroid function
(b) normal thyroid function
(c) decreased thyroid function
(d) moderate thyroid function
Answer:
(c) decreased thyroid function

Question 2.
Name the hormone that stimulates the secretion of gastric juice.
(a) Rennin
(b) enterokinase
(c) Enterogastrone
(d) gastrin
Answer:
(d) gastrin

Question 3.
Islets of Langerhans are found in
(a) anterior pituitary
(b) kidney cortex
(c) spleen
(d) endocrine pancreas
Answer:
(d) endocrine pancreas

Question 4.
The hormone responsible response flight, flight and fight response is
(a) adrenalin
(b) thyroxin
(c) ADH
(d) oxytocin
Answer:
(a) adrenalin

Question 5.
Foetal ejection reflex in human female is induced by
(a) pressure exerted by amniotic fluid
(b) release of oxytocin from pituitary
(c) fully developed foetus and placenta
(d) differentiation of mammary glands
Answer:
(b) release of oxytocin from pituitary

Question 6.
A health disorder that results from the deficiency of thyroxin in adults and characterized by
(i) a low metabolic rate
(ii) increase in body weight
(iii) tendency to retain water in tissues is
(a) hypothyroidism
(b) simple goitre
(c) myxoedema
(d) cretinism
Answer:
(c) myxoedema

Question 7.
Gland responsible for calcium metabolism is
(a) thymus
(b) thyroid
(c) parathyroid
(d) adrenal
Answer:
(c) parathyroid

Question 8.
Secretion is under control of neurosecretory nerve axons in
(a) pineal gland
(b) adrenal cortex
(c) anterior pituitary
(d) posterior pituitary
Answer:
(d) posterior pituitary

Question 9.
The smallest endocrine gland is
(a) thyroid
(b) parathyroid
(c) pituitary
(d) adrenal
Answer:
(c) pituitary

Question 10.
Gigantism and acromegaly are due to
(a) hypothyroidism
(b) hyperthyroidism
(c) hypopituitarism
(d) hyperpituitarism
Answer:
(d) hyperpituitarism

Question 11.
Spermatogenesis is under the regulatory influence of
(a) ADH
(b) FSH
(c) LH
(d) STH
Answer:
(b) FSH

Question 12.
Which hormone is secreted in a woman if pregnancy has occurred?
(a) Oestrogen
(c) Luteinizing hormone
(d) Chorionic gonadotrophin
Answer:
(d) Chorionic gonadotrophin

Question 13.
Insulin and glucagon are transported to target organ by
(a) lymph
(b) blood
(c) pancreatic duct
(d) cystic duct
Answer:
(d) cystic duct

Question 14.
Neurons of people suffering from diabetes insipidus do not secrete
(a) enzyme
(b) steroid
(c) fatty acid
(d) ADH
Answer:
(d) ADH

Question 15.
The hormone that increases the blood calcium level and decreases its excretion by kidney is
(a) parathormone
(b) calcitonin
(c) thyroxin
(d) insulin
Answer:
(a) parathormone

Question 16.
If the pituitary gland of an adult rat is surgically removed, which of the following endocrine glands will be less affected?
(a) Adrenal cortex
(b) Adrenal medulla
(c) Thyroid
(d) Gonads
Answer:
(b) Adrenal medulla

Question 17.
Oestrogen and testosterone are steroid hormones, and are most likely bind to
(a) membrane ions channels
(b) enzyme-linked membrane receptors
(c) G-protein linked membrane receptors
(d) cytoplasmic receptors
Answer:
(d) cytoplasmic receptors

Question 18.
Steroid hormones easily pass through the plasma membrane by simple diffusion because they
(a) are water soluble
(b) contain carbon and hydrogen
(c) enter through pores
(d) are lipid soluble
Answer:
(d) are lipid soluble

Question 19.
A hormone secreted by the endocrinal cells of duodenal mucosa which influences the release of pancreatic juice is
(a) relaxin
(b) cholecystokinin
(c) secretin
(d) progesterone
Answer:
(b) cholecystokinin

Question 20.
Which of the following hormones does not contain a polypeptide?
(a) Prostaglandin
(b) Oxytocin
(c) Insulin
(d) Antidiuretic hormone
Answer:
(b) Oxytocin

Students can Download Chapter 6 Breathing and Exchange of Gases Questions and Answers, Plus One zoology Chapter Wise Questions and Answers helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Zoology Chapter Wise Questions and Answers Chapter 6 Breathing and Exchange of Gases

Plus One Breathing and Exchange of Gases One Mark Questions and Answers

Question 1.
Respiration in insects is called direct because
(a) The tissues exchange O₂/ CO₂ directly with the air in the tubes.
(b) The tissues exchange O₂/ CO₂ directly with coelomic fluid.
(c) The tissues exchange O₂/ CO₂ directly with the air outside through body surface.
(d) Tracheal tubes exchange O₂/ CO₂ directly with the haemocoel which then exchange with tissues.
Answer:
(d) Tracheal tubes exchange O₂/ CO₂ directly with the haemocoel which then exchange with tissues.

Question 2.
Mark the true statement among the following with reference to normal breathing
(a) Inspiration is a passive process where as expiration is active
(b) Inspiration is a active process where as expiration is passive
(c) Inspiration and expiration are active processes
(d) Inspiration and expiration are passive processes
Answer:
(b) Inspiration is a active process where as expiration is passive

Question 3.
Inspiration and expiration are passive processes A person breathes in some volume of air by forced inspiration after having a forced expiration. This quantity of air taken in is
(a) Total lung capacity
(b) Tidal volume
(c) Vital capacity
(d) Inspiratory capacity
Answer:
(c) Vital capacity

Question 4.
Incidence of Emphysema – a respiratory disorder is high in cigarette smokers. In such cases
(a) The alveolar walls are found damaged
(b) The plasma membrane is found damaged
(c) The bronchioles are found damaged
(d) The respiratory muscles are found damaged
Answer:
(b) The plasma membrane is found damaged

Question 5.
Respiratory process is regulated by certain specialized centres in the brain. One of the following listed centres can reduce the inspiratory duration upon stimulation.
(a) Medullary inspiratory centre
(b) Pneumotaxic centre
(c) Apneustic centre
(d) Chemosensitive centre
Answer:
(b) Pneumotaxic centre

Question 6.
CO₂ + H₂O → H₂CO₃ → HCO₃^– + H⁺
These all the reactions that takes place in accordance with respiration.

1. Where these reactions takes place
2. Which is the enzyme present here?

Answer:

1. In blood
2. Carbonic anhydrase

Question 7.
Fill in the table with appropriate heading values.

Answer:

1. a – Blood (Deoxygenated)
2. b – Blood (oxygenated)
3. c – 40
4. d – 45

Question 8.
In the following diagram A represents Total lung capacity and B represents Vital capacity and then C represents what?

Answer:
C – Residual volume

Question 9.
Name the biological principle involved in the exchange of gas between lungs and blood.
(Transmittance, Osmosis, Diffusion, Incorporation)
Answer:
Diffusion

Question 10.
What is the percentage of oxygen transported by Haemoglobin in the form of Oxyhaemoglobin? (67%, 97%, 32%, 50%)
Answer:
97%

Plus One Breathing and Exchange of Gases Two Mark Questions and Answers

Question 1.
Complete the flow chart showing inspiration

Answer:

1. A – Nasal opening
2. B – Nasopharynx
3. C – Trachea
4. D – Bronchiole

Question 2.
Oxyhaemoglobin → Oxygen + Hb

1. Where does this process takes place?
2. What are the factors that influence O₂ dissociation curve?

Answer:

1. In tissues
2. pO₂, pCO₂, H⁺ concentration, temperature.

Question 3.
The given diagram shows the exchange of gases between alveolus and alveolar capillary.

1. Identify X and Y.
2. Name the Physical Process involved in gas exchange.

Answer:

1. X – CO₂, Y – O₂
2. Diffusion

Question 4.
Bardiagram showing oxygen transport is shown below.

• Name the two methods of oxygen transport.
• How much of oxygen is transported in method 1 and method 2.

Answer:

• Methods of oxygen transport
  1. O₂ is transported by RBC in the blood (oxyhaemoglobin).
  2. O₂ is transported in a dissolved state through plasma.
• About 97% of O₂ is transported as oxyhemoglobin and remaining 3% is carried in a dissolved state through the plasma.

Question 5.

From this diagram prepare a table which show the pressure difference in various regions in respiration.
Answer:

Question 6.
Match the following.

Prawn	Skin
Cockroach	Lungs
Viper	Gills
Earthworm	Trachea

Answer:

Prawn	Gills
Cockroach	Trachea
Viper	Lungs
Earthworm	Skin

 

Question 7.
‘Emphysema’ is a term linked with ‘Respiratory system’. What is emphysema?
Answer:
Emphysema is respiratory system disorder in which alveolar walls are damaged due to which respiratory surface is decreased. Cigarette smoking is one of the major cause of emphysema.

Question 8.
Draw a flow chart showing the air passage in the human respiratory system.
(Trachea, nasal cavity, nasopharynx, bronchi, nostrils, alveoli, bronchioles, larynx)
Answer:
Nostrils → nasal cavity → nasopharynx → larynx alveoli ← branchioles ← bronchi ← Trachea.

Question 9.
Study the graph and answer the following questions.

1. What is represented by the graph?
2. Find out the pressure at which Haemoglobin is 50% saturated with O₂?

Answer:

1. Oxygen dissociation curve
2. 28 mm Hg

Question 10.

1. Name the structural and functional unit of lungs.
2. Why the lungs replaces the skin in Mammals as respiratory organ.

Answer:

1. Alveoli
2. Lungs contain millions of alveoli which serves to store oxygen and it is richly supplied with blood capillaries. These alveolar surface area exceeds the skin.

Question 11.
The pO₂ in cell cytoplasm is always lower than the capillary blood while pCO₂ is greater. How do you account for this?
Answer:
In the cell cytoplasm, as a result of metabolism the CO₂ accumulates and oxygen content is reduced. So pO₂ in cell cytoplasm is always lower than the capillary blood.

Question 12.
A dog expires CO₂. How can you correlate the relationship between the dog and grazing cattle in terms of CO₂.
Answer:
Dog expires CO₂ to atmosphere and it is utilised by grass during photosynthesis and that grass is utilised by cattle.

Question 13
Observe the pie diagram given below and answer the following questions.

Figure showing the percentage of carbon dioxide transport.

1. What are the three methods of CO₂ transport mentioned by the letters P, Q, R?
2. If the amount of Haemoglobin in the blood of a patient is very low. What changes you expect in the processes?

Answer:

1. Methods of CO₂ transport
   • P – Carbamino haemoglobin in combination with amino group of protein.
   • Q – Carbonic acid dissolved in plasma
   • R – as bicarbonates
2. Reduce the formation of carbaminohaemoglobin and formation of bicarbonates also reduces.

Question 14.
Find the odd one in each group in Column Awrite in Column B and write the reason in Column C.

Answer:

Question 15.
Analyse the concept map given below and if have mistakes reconstruct it.

Answer:

Question 16.
A person exhaled nearly more than 3000ml of air during a breathing exercise. How do you justify that act?
Answer:
During breathing excercise one can exhale the air nearly of his vital capacity which averages to 3500ml. During normal respiration only tidal volume (500ml) is exhaled.

Question 17.
In orderto give the awareness about healthy practices to reduce respiratory disorders, prepare a pamphlet.
Answer:

• Bronchitis, Bronchial asthma, Emphysema, Pneumonia, occupational lung disease are some respiratory disorders.
• Stop cigarette smoking to prevent emphysema, bronchitis and bronchial asthma.
• Use protective clothes and gears in work places to prevent occupational lung diseases.
• Regular health check-up, use of antibiotic drugs and bronchodilator drugs by the advice of doctor.

Question 18.
The venous blood in the lungs has a pCO₂ of 46mm Hg. Should the alveolar pCO₂ exceeds or be less than 46mm Hg to result in diffusion of CO₂ from the blood into alveolus?
Answer:
The alveolar pCO₂ must be less than 46mm Hg. Then only there will be difference in the partial pressure and diffusion occurs from the higher concentration to a lower concentration.

Question 19.
Human respiration is controlled by intercostal muscles in the ribs and diaphragm. Justify this statement.
Answer:
The human respiration is controlled by the contraction and relaxation of intercostal muscles in the ribs. Due to the contraction the thoracic space increases and the atmospheric air comes inside to maintain the pressure.

When intercostal muscles relax the thoracic volume reduces and due to high pressure the air expels outward. This is known as expiration.

Question 20.
Observe the figure explaining difference in partial pressure of oxygen in different parts of body.

1. Explain the importance of partial pressure of oxygen in the gas exchange.
2. What may be the partial pressure of oxygen in the tissue for effective gas transport?

Answer:

1. Difference in the partial pressure of oxygen in the alveolar air and in the blood results in the exchange of gases by simple diffusion.
2. The partial pressure of oxygen in the tissue is less than 90mm Hg.

Question 21.
While analysing the blood of normal healthy person, it has been found that the amount of HCO₃^– ions in his venous blood is much higher than his arterial blood. How do you account for this increase of HCO₃^– ions.
Answer:
The amount of CO₂ in venous blood is much higher than that of arterial blood. Since major portion of CO₂ is transported through blood as HCO₃^– ions. The amount of HO₃^– remains high in venous blood.

Question 22.
Place the following in the correct order.
Lungs expand, rib rise, air enters lungs, external intercostal muscle contract, thorax expands.
Answer:
External intercostal muscle contract → rib rise Lungs expand ← Thorax expands air enters lungs.

Question 23.
Pneumatoxic centre has an important role in regulating rate of respiration. Prepare a flow chart representing the regulation of respiration by pneumatoxic centre during strenuous exercise.
Answer:

Plus One Breathing and Exchange of Gases Three Mark Questions and Answers

Question 1.
Transport of CO₂ as Bicarbonates.

1. Copy the diagram and fill the gaps.
2. Name the other ways of CO₂ transport.
3. If blood chlorine level decrease, does it affect gas transport? Justify.

Answer:

1.

2. Other ways of CO₂ transport:

• Carbamino haemoglobin
• Carbonic acid

3. Yes. Decrease in chloride level affects CO₂ transport. During CO₂ transport bicarbonate ions formed within the erythrocytes (RBC) diffuse out into the plasma. It upsets the ionic equilibrium and electrical balance between RBC and plasma.

To regain the lost balance an equal number of chloride (Cl ) ions diffuse into RBC from plasma. This is called chloride shift or Hamburger phenomenon.

Question 2.
Analyse the flow chart.

1. Distinguish the function of external and internal intercostal muscles.
2. Draw a flow chart explaining inspiration.

Answer:

1. During inspiration external intercostal muscle contracts and internal intercostal muscle relaxes. External intercostal muscle and internal intercostal muscles are antagonistic in action

2.

Question 3.
Pharynx is a common passage for air and food.

1. Name the part for the passage of food.
2. Name the part for the passage of air.
3. How do these passagework without any problems?

Answer:

1. Oropharynx
2. Nasopharynx
3. Glottis is the opening of nasopharynx into trachea. During swallowing glottis can be covered by a thin elastic cartilagenous flap called epiglottis to prevent the entry of food into the larynx.

Question 4.
Following figure shows a microscopic section through the alveoli in the lungs of man.

Give the features visible in the diagram that help to increase the rate of diffusion across the wall of the alveoli into the blood.
Answer:

1. Surface area is increased by alveoli.
2. Presence of capillaries
3. Thin wall helps to increase the rate of diffusion. (The diffusion membrane is made up of three layers namely the thin squamous epithelium of alveoli, the endothelium of alveolar capillaries and the basement substance in between)

Question 5.

1. Which of the above graph represents normal condition?
2. What would be the reason of abnormality of graph?
3. What are the symptoms shown in such condition?

Answer:

1. ‘A’ represents normal condition.
2. The abnormality is due to the low pO₂ in blood.
3. The symptoms include headache, nausea, dizziness and even death.

Question 6.
A person inhales to his maximum capacity and then he exhales also to his maximum.

1. What term would you use for the volume of air thus breathed out.
2. What is the volume of air thus breathed out?
3. Suppose he hold his breath after that maximum expiration for 5 seconds would there be any exchange of respiratory gases occuring in lungs during that period. How?

Answer:

1. Vital capacity
2. 3.5 – 4.5 litres
3. Yes. Because of residual volume. The volume of air that still remains in the lungs after a forceful expiration is called residual volume. It is about 1500ml in man.

Question 7.
Human beings have a significant ability to maintain and moderate the respiratory rhythm to suit the demand of body tissues-substantiate.
Answer:
This is done by the neural system. A specialised centre present in the medulla region of the brain called respiratory rhythm centre is primarily responsible for this regulation. Another centre present in the pons region of the brain called pneumotaxic centre can moderate the functions of the respiratory rhythm centre.

Neural signal from this centre can reduce the duration of inspiration and thereby alter the respiratory rate. Achemosensitive area is situated adjacent to the rhythm centre which is highly sensitive to CO₂ and hydrogen ions.

Increase in these substances can be activate this centre and make necessary adjustments in the respiratory process. Receptors associated with aortic arch also send necessary signals to the rhythm centre to adjust respiratory rate.

Question 8.

1. Redraw the graph to correct the mistake
2. Name the graph
3. Which are the factors that affect this graph.

Answer:
1.

2. Oxygen dissociation curve

3. pO₂, pCO₂, H⁺ concentration and temperature are the factors that affect oxygen dissociation curve.

Plus One Breathing and Exchange of Gases NCERT Questions and Answers

Question 1.
Define vital capacity. What is its significance?
Answer:
Vital capacity (VC):
The maximum volume of air a person can breathe in after a forced expiration. This includes ERV (Expiratory Reserve Volume), TV (Tidal volume) and IRV (Inspiratory Reserve volume) of the maximum volume of air a person can breathe out after a forced inspiration.

Question 2.
State the volume of air remaining in the lungs after a normal breathing.
Answer:
Functional Residual Capacity (FRC). Volume of air that will remain in the lungs after a normal expiration.
This includes ERV + RV
ERV = 1000 to 1100ml
RV= 1100 to 1200ml
FRC = 2100 to 2300ml

Question 3.
What are the major transport mechanisms for CO₂? Explain.
Answer:
Transport of Carbon dioxide CO₂ is carried by haemoglobin as carbamino-haemoglobin (about 20-25 per cent). This binding is related to the partial pressure of CO₂, pO₂ is a major factor which could affect this binding.

When pCO₂ is high and pO₂ is low as in the tissues, more binding of carbon dioxide occurs whereas, when the pCO₂ is low and pO₂ is high as in the alveoli, dissociation of CO₂ from carbamino- haemoglobin takes place, i.e., CO₂ which is bound to Haemoglobin from the tissues is delivered at the alveoli.

RBCs contain a very high concentration of enzyme, carbonic anhydrase and minute quantities of the same is present in the plasma too. This enzyme facilitates the following reaction in both directions

At the tissue site where partial pressure of CO₂ is high due to catabolism, CO₂ diffuses into blood (RBCs and plasma) and forms HCO₃ and H⁺. At the alveolar site where pCO₂ is low, the reaction proceeds in the opposite direction leading to the formation of CO₂ and H₂O.

Thus CO₂ trapped as bicarbonate at the tissue level and transported to the alveoli is released out as CO₂. Every 100 ml of deoxygenated blood delivers approximately 4ml of CO₂ to the alveoli.

Question 4.
What will be the pO₂ and pCO₂ in the atmospheric air compared to those in the alveolar air?
(i) pO₂ lesser, pCO₂ higher
(ii) pO₂ higher, pCO₂ lesser
(iii) pO₂ higher, pCO₂ higher
(iv) pO₂ lesser, pCO₂ lesser
Answer:
(ii) pO₂ higher will create the pressure gradient to facilitate the movement of O₂ from atmosphere to alveoli and pCO₂ lesser will create the movement of CO₂ from alveoli to atmosphere.

Question 5.
What is the effect of pCO₂ on oxygen transport?
Answer:
Binding of oxygen with haemoglobin is primarily related to partial pressure of O₂. Partial pressure of CO₂, hydrogen ion concentration and temperature are the other factors which can interfere with this binding. Increased partial pressure of CO₂ can increase haemoglobin’s affinity towards oxygen and vice-versa is also true.

Question 6.
What happens to the respiratory process in a man going up a hill?
Answer:
When a man going uphill or doing some strenuous exercise then there is more consumption of oxygen. This decreases the partial pressure of oxygen in haemoglobin resulting in more demand of haemoglobin. As a result there is an increased breathing rate to fill the gap.

Plus One Breathing and Exchange of Gases Multple Choice Questions and Answers

Question 1.
Which one is the cofactor of carbonic anhydrase?
(a) Iron
(b) Zinc
(c) Copper
(d) Magnesium
Answer:
(b) Zinc

Question 2.
Skin is an accessory organ or respiration in
(a) human
(b) frog
(c) rabbit
(d) lizard
Answer:
(b) frog

Question 3.
Which of the following respiratory organs are present in spiders and scorpions?
(a) gill slit
(b) Gills
(c) Gill books
(d) Book lungs
Answer:
(d) Book lungs

Question 4.
When the body is rapidly oxidising fats, excess ketone bodies accumulate resulting in
(a) pyruvic acid
(b) lactic acid
(c) ketoacidosis
(d) ATP
Answer:
(c) ketoacidosis

Question 5.
Oxygen dissociation curve is
(a) sigmoid
(b) parabolic
(c) hyperbolic
(d) straight line
Answer:
(a) sigmoid

Question 6.
Which one of the following statements is incorrect?
(a) The residual air in lungs slightly decreases the efficiency of respiration in mammals
(b) The presence of non-respiratory air sacs, increases the efficiency of respiration in birds
(c) In insects, circulating body fluids serve to distribute oxygen to tissues
(d) The principle of countercurrent flow facilitates
Answer:
(a) The residual air in lungs slightly decreases the efficiency of respiration in mammals

Question 7.
Haemoglobin is having maximum affinity with
(a) carbon dioxide
(b) carbon monoxide
(c) oxygen
(d) ammonia
Answer:
(b) carbon monoxide

Question 8.
Which is called Hamburger shift?
(a) Hydrogen shift
(b) Bicarbonate shift
(c) Chloride shift
(d) Sodium shift
Answer:
(c) Chloride shift

Question 9.
Left shift of oxyhaenoglobin curve is noticed under
(a) normal temperature and pH
(b) low temperature and high pH
(c) low pH and high temperature
(d) low pH and low temperature
Answer:
(b) low temperature and high pH

Question 10.
Read the following statements and select the correct one.
(a) The H⁺ released from carbonic acid combines with haemoglobin to form haemoglobinic acid
(b) Oxyhaemoglobjn of erythrocytes is alkaline
(c) More than 70% of carbon dioxide is transferred from tissues to the lungs in the form of carbamino compounds
(d) In a healthy person, the haemoglobin content is . more than 25gm per 100mL
Answer:
(a) The H⁺ released from carbonic acid combines with haemoglobin to form haemoglobinic acid

Question 11.
In blood, carbon dioxide is transported majorly as
(a) sodium carbonate
(b) carboxyhaemoglobin
(c) bicarbonate
(d) carbon dioxide as such
Answer:
(c) bicarbonate

Question 12.
Most of the carbon dioxide is transported in blood as a gas
(a) gas
(b) carbaminohaemoglobin
(c) serum carbaminoproteins
(d) HCO₃
Answer:
(b) carbaminohaemoglobin

Question 13.
How many molecules of oxygen can bind to a molecule of haemoglobin?
(a) One
(b) Two
(c) Three
(d) Four
Answer:

Question 14.
When carbon dioxide concentration in blood increases, breathing becomes
(a) shallower and slow
(b) there is no effect on breathing
(c) slow and deep
(d) faster and deeper
Answer:

Question 15.
The total number of lobes and alveoli present in both the lungs of man are
(a) 17 and 30 million, respectively
(b) 5 and 300 million, respectively
(c) 19 and 300 million, respectively
(d) 18 and 300 lakh, respectively
Answer:
(b) 5 and 300 million, respectively

Question 16.
What is vital capacity of our lungs?
(a) Inspiratory reserve volume plus tidal volume
(b) Total lung capacity minus expiratory reserve volume
(c) Inspiratory reserve volume plus expiratory reserve volume
(d) Total lung capacity minus residual volume
Answer:
(c) Inspiratory reserve volume plus expiratory reserve volume

Question 17.
When the oxygen supply to the tissues is inadequate, the condition is
(a) hypoxia
(b) asphyxia
(c) pleuracy
(d) anoxia
Answer:
(a) hypoxia

Question 18.
Severe Acute Respiratory Syndrome (SARS)
(a) is caused by a variant of Pneumococcuspneumoniae
(b) is caused by a variant of the common cold virus (corona virus)
(c) is an acute form of asthma
(d) affects non-vegetarians much faster than
Answer:
(b) is caused by a variant of the common cold virus (corona virus)

Question 19.
During inspiration, the diaphragm
(a) expands
(b) shows no change
(c) contracts and flattens
(d) relaxes to become dome-shaped
Answer:
(c) contracts and flattens

Question 20.
The oxygen toxicity is related with
(a) blood poisoning
(b) collapsing of alveolar walls
Answer:
(c) failure of venti

Students can Download Chapter 5 Trial Balance and Rectification of Errors Questions and Answers, Plus One Accountancy Chapter Wise Questions and Answers helps you to revise the complete Kerala State Syllabus and score more marks in your examinations.

Kerala Plus One Accountancy Chapter Wise Questions and Answers Chapter 5 Trial Balance and Rectification of Errors

Plus One Accountancy Trial Balance and Rectification of Errors One Mark Questions and Answers

Question 1.
Which of the following statement is wrong regarding Trial Balance.
(a) Trial balance is a part of the double-entry system.
(b) It is not an account
(c) It is prepared on a specific date
(d) It is prepared to check the arithmetical accuracy of the books of accounts.
Answer:
(a) Trial balance is a part of double entry system.

Question 2.
Sale of machinery is credited to sales a/c is an error of
(a) Commission
(b) Omission
(c) Principle
(d) None of these
Answer:
(c) Principle

Question 3.
Debiting wages account with the amount of wages paid on erection of machinery is an errors of be debited with
(a) Rs. 400
(b) Rs. 800
(c) Rs. 200
(d) None of the above
Answer:
(b) Rs. 800

Question 4.
Which of the errors does not affect the trial balance?
(a) Wrong balancing
(b) Wrong totaling
(c) Writing an amount in the wrong account but in the correct side.
(d) None of the above.
Answer:
(c) Writing an amount in the wrong account but in the correct side.

Question 5.
Instead of debiting Sanoj’s A/c his account was credited by Rs. 400. To rectify this his account should
(a) Omission
(b) Principle
(c) Commission
Answer:
(b) Principles

Question 6.
Trial balance is
(a) An account
(b) A statement
(c) A subsidiary Book
(d) A Principal book
Answer:
(b) A Statement

Question 7.
Agreement of trial balance is affected by>
(a) One-sided errors only
(b) Two-sided errors only
(c) Both a and b
(d) None of these
Answer:
(c) Both a and b

Question 8.
A trial balance is prepared to check the …………… of ledger accounts.
Answer:
Arithmetical accuracy

Question 9.
If purchase of furniture is recorded in the purchase book, it is an error of …………..
Answer:
Principle

Question 10.
If purchase of goods on credit is not recorded in the books, it is an error of …………
Answer:
Omission

Question 11.
An account in which the difference of trial balance is temporarily put is ………… account.
Answer:
Suspense.

Question 12.
Error of …………. does not affect the trial balance.
Answer:
Principle.

Plus One Accountancy Trial Balance and Rectification of Errors Two Mark Questions and Answers

Question 1.
Match the following.

1. Installation charges debited to wages account.
2. Cash paid to ‘X’ is not posted to his account.
3. Cash paid to ‘A’ is posted, to B’s account.
4. Sales books and purchase books are undercast by same account.
5. The sales book is overcast by Rs. 100.

a. Error of commission
b. Compensating error
c. Error of principle
d. One side error
e. Error of omission

Answer:

• 1-c
• 2-e
• 3-a
• 4-b
• 5-d

Question 2.
Complete the following on the basis of hint given.

1. Errors of principle – Rule of accounting is violated
2. _____ – Wrong amount is written in subsidiary books.

Answer:
Error of commission.

Question 3.

1. One-sided error – Undercast in Sales returns book
2. ______ – Purchase of machinery entered in purchase book.

Answer:
Two-sided error.

Question 4.
What do you mean by Trial Balance?
Answer:
Trial balance is a statement that shows either the balance or total amounts of debit items and credit items of all accounts. It is prepared on a particular date to test the arithmetical accuracy of the books of accounts kept under the double-entry system.

Question 5.
Why a trial balance is prepared?
Answer:
A trial balance is prepared:

1. To check the arithmetical accuracy of the ledger accounts.
2. To help in locating errors
3. To provide a basis for preparing the financial statements.

Question 6.
Agreement of Tial balance is a proof of accuracy of books of accounts. Do you agree? Explain.
Answer:
No, the tallying of the trial balance does not mean that no errors have been committed in the accounting records. There can be errors which do not affect the equality of debits and credits and there can be errors which affect the equality of debits and credits.

Question 7.
Furniture purchased for Rs. 10,000 from Nirmal has been recorded as follows:

• Nirmal A/c Dr 10,000
• FurnitureA/c 10,000
• If it is incorrect, rectify it by passing rectification entry.

Answer:

• The journal entry is incorrect.
• Rectification entry is – FurnitureA/c Dr 20,000
• Nirmal A/c 20,000

Question 8.
On 31^st March 2005, when the trial balance of Abi stores was prepared it showed a difference. Inspite of his continuous efforts, the accountant could not locate errors. But the preparation of financial statements cannot be delayed. Is it possible to prepare financial statements with such a trial balance. Can you suggest a solution at the juncture?
Answer:
If the trial balance doesn’t agree even after the repeated efforts, it is better to place the difference under suspense A/c. Otherwise it will cause inordinate delay in tpe preparation of final accounts. However, the suspense a/c has to be later removed by closely scrutinising the books of accounts in due course.

Question 9.
‘Closing stock is normally given out the trial balance’. State the reason.
Answer:
Usually no separate ledger accounts are maintained for stock account. The valuation of stock will be done at the end of a particular period when financial statements are prepared. Therefore it appears out the trial balance.

Question 10.
What are the methods of preparing trial balance?
Answer:
There are three methods of preparing trial balance They are:

1. Totals method (Total of each side in the ledger)
2. Balance method (Showing the balances of all ledger accounts.
3. Totals – cum – balances method

Question 11.
Explain Error of principles with examples.
Answer:
If any accounting rules or principles are violated in recording a transaction, it is an error of principles. This error does not affect the agreement of trial balance.
Examples :-

1. Expenses paid for installation of machinery debited to expenses account.
2. The sale of building is credited to sales account.
3. Amount spent on repair of machinery debited to machinery account.
4. Purchase of furniture debited to purchase account.

Plus One Accountancy Trial Balance and Rectification of Errors Three Mark Questions and Answers

Question 1.
When do you open a suspense account? Explain its uses.
Answer:
When all attempts fails to locate errors and the preparation of the final accounts can not be further delayed, the difference in the trial balance is temporarily transferred to an account called “suspense account’’. Uses of suspense Account.

1. It facilitates the preparation of financial statements even when the trial balance has not tallied.
2. It helps in giving rectifying entries after the preparation of trial balance.

Question 2.
Mr. Murali’s trial balance showed a difference of Rs. 5,500 on the credit side. The following errors were revealed from the books of account.

• The purchase of books were overcast by Rs. 3000.
• The salary paid to Renjith Rs. 7000 has been posted twice.
• Received from Manu Rs. 5000 has been credited Rs. 500.
• Prepare a suspense account.

Answer:
Suspense A/c

Question 3.
Explain Error of omission with Examples.
Answer:
Error of omission:
When a transaction is not entered in the books of original entry or not posted from the books original entry to the ledger, an error of omission is caused. The omission may be complete or partial. If a transaction is not entered in the subsidiary books, it is a case of complete omission as the posting in the ledger accounts are also omitted.

In this both the debit and credit aspects go unrecorded, it does not affect the agreement of Trial Balance. If only one aspect of a transaction is recorded, it is a case of Partial omission. It happens while posting from day books to ledger accounts. This will affect the agreement of Trial balance.

Question 4.
Explain Error of Commission with example.
Answer:
Error of commission:
Errors committed when transactions are incorrectly recorded are called error of commission. These are the errors caused by wrong posting, wrong totaling, wrong balancing, wrong carryforwards, etc. For example- if Rs. 290 received from Ram is credited to his account as Rs. 209, it is an error of commission, Error in posting as to the side of account – Rs. 300 received from Kumar is posted his Debit side.

Question 5.
Explain Error of Principles Error with examples.
Answer:
Error of principles:
If any accounting rules or principles are violated in recording a transaction, it is an error of principles. This error does not affect the agreement of trial balance.
Examples:

1. An item of capital expenditure is wrongly debited to a revenue account.
2. Sale of building is credited to sales account.

Question 6.
Explain compensating error with examples.
Answer:
Compensating Error:
These errors arise when a mistake made in one direction is compensated by another mistake made in the opposite direction, to the extent of same amount. These errors do not affect the agreement of trial balance.

For example:
If Purchase of goods from ‘X’ for Rs. 800 is credited to his account as Rs.80 and a purchase from T for Rs. 80 is credited to y’s account as Rs. 800.

Question 7.
Name the errors which do not affect the Trial Balance.
Answer:

1. Error of complete omission
2. Error of principle,
3. Compensating Error
4. Error of recording in the book of original entry
5. Error of posting to wrong account on credit side with correct amount.

Question 8.
Name the errors which affect the Trial Balance.
Answer:

1. Errors due to partial omission
2. Error of casting
3. Posting an amount in the wrong side of an account.
4. Posting of a wrong amount
5. Wrong totaling or balancing of accounts

Question 9.
Rectify the following errors:
Cash sales Rs. 16,000
a) were not posted to sales a/c
b) were posted as Rs. 6000 in sales account
c) were posted to commission account
Answer:

Question 10.
Locate the types of errors involved in the following transactions.

1. Purchased goods for 10,000 debited to furniture a/c.
2. Carriage paid Rs. 1,000 debited to carriage a/c as Rs. 100.
3. Amount received from Rajesh Rs. 1,800 has not been entered in the books of accounts.

Answer:

1. Error of principle
2. Error of commission
3. Error of omission

Plus One Accountancy Trial Balance and Rectification of Errors Four Mark Questions and Answers

Question 1.
What are the objectives of preparing a trial balance?
Answer:
A Trial balance is prepared with the following objectives:
1. To ascertain the arithmetical accuracy of ledger accounts:
A Trial balance is prepared to check the arithmetical accuracy of ledger accounts. If the sum of the debit and credit columns of Trial balance is equal, it is assumed that the posting to the ledger accounts is accurate. This is because, for every debit we give an equal credit.

2. To help in ascertaining errors:
Some of the errors in the books of account can be detected by the trial balance. An untallied trial balance indicates that some errors have been committed.

3. To provide a basis for preparing final accounts:
The ultimate aim of maintaining books of accounts is to ascertain the financial result and position of the business. For this purpose profit and loss account and blance sheet is prepared on the basis of trial balance.

Question 2.
Check the arithmetical accuracy of the ledger account balances from the following.

Cash in hand	500
Purchases	44,000
Sales	67,500
Return inwards	400
Return outwards	250
Power	2,100
Stock	25,000
Building	30,000
Machinery	5,000
Creditors	7,250
Capital	32,000

Trial Balance as on …………..
Answer:

Question 3.
Pass journal entries to rectify the following transactions.
a) Purchase of machinery was debited to purchase a/c Rs. 8,000.
b) Goods sold on credit was recorded twice Rs. 1,500.
c) The repair of building was debited to building a/c Rs. 6,000.
d) Rs. 200 received from Jose posted to the debit of his account.
Answer:

Question 4.
Rectify the following errors:

1. Stationery purchased for ₹500 has been wrongly debited to drawings a/c.
2. A credit sale of ₹1,500 has been wrongly passed through the purchase book.
3. ₹4,000 received from Sidhu have been posted on the credit side of his account ₹4,400.
4. Salary ₹10,000 paid to Mr. Shaju was debited to his personal account.

Answer:
Journal

Plus One Accountancy Trial Balance and Rectification of Errors Five Mark Questions and Answers

Question 1.
Show how you would correct the following errors, write Journal entries.

1. Rs. 5,000 received on the sale of an asset has been credited to sales account.
2. A credit purchase of goods amounting to Rs. 500 from Raghavan had not been recorded in the books.
3. Sales book was undercast by Rs. 500.
4. Wages Rs. 750 paid for the installation of a new machine are debited to salaries and wages account.
5. An amount of Rs. 500 written off as depreciation has not been posted to depreciation account.

Answer:
Journal Proper

Question 2.
Identify the mistakes crept into the trial balance and redraft it in its proper form.
Trial Balance

Answer:

Question 3.
Rectify the following errors
(a) Furniture purchased for ₹10,000 wrongly debited to purchase account.
(b) Machinery purchased on credit from Raman for ₹20,000 was recorded through purchase book.
(c) Repairs on machinery ₹1.400 debited to machinery account.
(d) Repairs on overhauling of secondhand machinery purchased ₹2,000 was debited to repair the account.
(e) Sales of old machinery at book value of ₹3,000 was credited to sales account.
Rectification Entries in Journal
Answer:

Plus One Accountancy Trial Balance and Rectification of Errors Six Mark Questions and Answers

Question 1.
Rectify the following Mistakes.

1. The purchase day book is undercast (totaled less) by Rs. 180.
2. Sales day book is overcast (totaled more) by Rs. 100.
3. The purchase return book is totaled more by Rs. 80.
4. Sales return book is less by Rs. 110.
5. Rent paid Rs. 600 is omitted to post to rent account.
6. The commission received Rs. 40 is omitted and not posted to the commission account.
7. Salary paid Rs. 350 is posted twice to salary A/c.

Answer:
1. As the purchase account is less by Rs. 180, It should be debited to the purchase account. It should be shown in the debit side as : Undercast in purchase Day Book Rs. 180 Or Mistake in posting.

2. Sales Account is more by Rs. 100. To correct it, Rs. 100 be shown in the debit side of sales A/c as: Overcast in Day Book Rs. 100.

3. Purchase Returns Accounts is credited more by Rs. 80. Now it should be debited with the amount as Overcast in Day Book Rs. 100.

4. The effect is that the sales Return Account is less by Rs. 110. It should how be debited with the amount as Mistake in totaling Rs. 110.

5. Rent account should be debited with Rs. 600 as Omission in posting Rs. 600.

6. The commission account should be credited with Rs. 40 as Omission in posting Rs. 40.

7. The salary account is debited more by Rs. 350. It should now be credited with Rs. 350 as Mistake in polling Rs.350.

Question 2.
Veeran failed to balance his trial balance the credit side being more by Rs. 420. The difference is placed in a suspense a/c. Later on the following are discovered. Give rectifying entries and also prepare suspense A/c.

1. Sales Book was undercast by Rs. 100.
2. Goods for Rs. 300 purchased on credit from Raj was wrongly entered in the sales book. The account of Raj was correctly credited.
3. The sales return book was undercast by Rs. 30.
4. A credit item of Rs. 10 was wrongly debited to Renny’s account as Rs. 100.

Answer:
Journal

Suspense A/c

Question 3.
Rectify the following errors:-
a) Discount allowed to Ramesh Rs. 60 on receiving Rs.2000 from him was not recorded in the books.
b) Discount received from Ram Rs. 80 on paying 1900 to him was not posted at all.
c) Bill receivable from Narayan Rs. 1000 was dishonored and wrongly debited allowance account as Rs. 10,000.
d) Cash received from Mohan Rs. 3000 was posted to Naveen as Rs. 1000.
e) Cheques for Rs. 7800 received from Anu in full settlement of his account of Rs. 8000, was dishonored. No. entry was passed in the books on dishonor of the cheque.
f) Old machinery sold to Kannan at its book value of Rs.4000 was recorded through sales book.
g) Depreciation written off as the Machinery Rs.3000, was not posted at all.
Answer:

Plus One Accountancy Trial Balance and Rectification of Errors Eight Mark Questions and Answers

Question 1.
Rectify the following errors by giving correcting entries.

1. Credit purchase of goods for Rs. 850 from chand and sons has not been recorded in the daybook.
2. Rent paid to landlord is debited in landlord’s account Rs. 600.
3. Purchase of Machinery from Precision Machinery Ltd. for Rs. 28,000 is recorded in purchase daybook. j
4. Carriage paid on purchase of furniture Rs. 300 is debited in carriage account.
5. Private expenses Rs. 200 is debited in Trade Expenses Account.
6. Goods sold to Renjith for Rs. 500 has been wrongly recorded in purchase daybook.
7. Purchase of furniture for the personal use of the proprietor of Rs. 920 has been debited in furniture a/c.
8. Rs. 180 received from Salini has been credited in the account of Sajini.

Answer: