Plus One

Kerala State Board New Syllabus Plus One Maths Chapter Wise Previous Questions and Answers Chapter 12 Introduction to Three Dimensional Geometry.

Kerala Plus One Maths Chapter Wise Previous Questions Chapter 12 Introduction to Three Dimensional Geometry

Plus One Maths Three Dimensional Geometry 3 Marks Important Questions

Question 1.
Consider the triangle with vertices (0,7,- 10), (1,6,- 6) and (4,9,- 6) (MARCH-2010)
i) Find the sides AB, BC and CA.
ii) Prove that the triangle is right triangle.
iii) Find the centroid of the triangle.
Answer:

Question 2.
i) Find the co-ordinates of the points which trisect the line segment joining the points P(4,0,1) and Q(2,4,0). (IMP-2010)
ii) Find the locus Of the set of points P such that the distance from A(2,3,4) is equal to twice the distance from B(-2,1,2).
Answer:
i)

Let R and S be two points which trisect the line join of PQ. Therefore PR = RS = SQ

Question 3.
i) Write the coordinate of the centroid of the triangle whose vertices are
(x₁, y₁, z₁) ; (x₁, y₁, z₁)and(x₁, y₁, z₁) (IMP-2011)
ii) If the centroid of the triangle ABC is (1,1,1) and A and B are (3,-5,7), (1,1,2) then find the coordinate of C.
Answer:

Question 4.
Given three points A(- 4,6,10), B(2,4,6) and C(14,0,- 2) (IMP-2012)
i) Find AB.
ii) Prove that the points A, B and C are collinear.
Answer:
i)

ii)

Question 5.
Name the octants in which the points A(1,6,- 6) and B(- 1,- 6,- 6). Find the distance between A and B. (IMP-2012)
Answer:
ASP A(1,6,- 6) and B(-1 ,-6,-6) in the octants XOYZ’ and X’OY’Z’ respectively.

Question 6.
i) If P is a point in YZ-plane, then its x coordinate is ………….. (IMP-2013)
ii) Find the ratio in which the YZ-plane divides the line segment formed by joining the points (-2,4,7) and (3,-5,8).
Answer:
i) Zero
ii) Let the ratio be kA. Since the point lies on the YZ plane, its x-coordinate. will be zero. Hence

Therefore the ratio is 2:3.

Question 7.
i) Find the distance between the points (2- 1,3) and (- 2,1,3) (MARCH-2013)
ii) Find the coordinate of the point which divides the line segment joining the points (- 2,3,5) and (1,- 4,6) internally in the ratio of 2:3.
Answer:

Question 8.
i) Name the octant in which the points (3,- 2,1) and (- 5,- 6,1) lie. (MARCH-2014)
ii) Find the distance between the points P(1,- 3,4) and Q(- 4,1,2).
(March(Commerce) – 2014)
Answer:
i) (3,-2,1) lie on octant XOYZ and (-5,-6,1) lie on octant X’OY’Z.
ii)

Question 9.
Find the centroid of the triangle with vertices (3,- 5,7), (- 1,7,- 6) and (1,1,2). (IMP-2010)
Answer:

= (1,1,1)

Question 10.
Show that the points (-2,3,5), (1,2,3) and (7,0,-1) are collinear. (IMP-2014)
Answer:

Question 11.
Find the coordinate of the points which divides the line segment joining the points (- 2,3,5) and (1,- 4,6) in the ration 2 : 3 internally. (IMP-2014)
Answer:
coordinate of the point is:

Question 12.
i) State whether the following is TRUE or FALSE. (MAY-2017)
“The point (4,-2,-5) lies in the eight octant.”
ii) Find the equation of the set of points such that its distances from the points A (3,4,- 5) and B (- 2,1,4) are equal.
Answer:
i) True
ii) PA = PB

Question 13.
i) The distance between the point (1,-2,3) and (4,1,2) is …………. (MARCH-2017)
(a) √2
(b) √19
(c) √11
(d) √15
ii) the centroid of the triangle ABC is at the point (1,2,3). If the coordinates of A and B are (3,- 5,7) and (- 1,7,- 6) respectively. Find the coordinates of the point C.
Answer:
i) (b) √19
ii)

Plus One Maths Three Dimensional Geometry 4 Marks Important Questions

Question 1.
Consider the points A(- 2,3,5), B(1,2,3) and C(7,0,- 1) (MARCH-2011)
i) Using the distance formula, show that the points A, B and C are collinear.
ii) Find the ratio in which B divides the line segment AC.
Answer:

Question 2.
i) The x – coordinate of the point in the YZ plane is ………….. (MARCH-2013)
ii) Find the ratio in which the YZ plane divides the line segment joining the points (- 2,4,7) and (3,- 5,8).
Answer:
i) zero
ii) Let the ratio be k:1. Since the point lies on the YZ plane, its Xrcoordinate will be zero. Hence

Question 3.
i) Find the distance between the points (2,3,5) and (4,3,1). (MARCH-2014)
ii) Find the ratio in which the line segment joining the points A(4,8,10) and B (6,10,-8) is divided by the XY plane. (March (Science) – 2014)
Answer:

Question 4.
A point in the XZ plane is (MARCH-2015)
a) (1,1,1)
b) (2,0,3)
c) (2,3,0)
d) (-1,2,3)
ii) Show that the points A(1,2,3), B(- 1,- 2,- 1), C(2,3,2) and D(4,7,6) are the vertices of a parallelogram.
Answer:


Here; AB = CD and BC = DA, therefore ABCD is a parallelogram

Question 5.
i) Which of the following lies in the sixth octant? (MARCH-2016)
a) (- 3,- 2,- 2)
b) (- 3,1,- 2)
c) (3,- 1,2)
d) (3,- 1,-2)
ii) Find the ratio in which the YZ plane divides the line joining the points (- 2, 4, 7) and (3,- 5,8)
Answer:
i) b) (- 3,1,- 2)
ii) Let the ratio be k:1. Since the point lies on the YZ plane, its Xrcoordinate will be zero. Hence

Question 6.
i) Which one of the following points lies in the sixth octant? (IMP-2015)
a) (-4,2,-5)
b) (-4,-2,-5)
c) (4,-2,-5)
d) (4,2,5)
ii) Find the ratio in which the YZ plane divides the line segment formed by joining the points (-2,4,7) and (3,-5,8).
Answer:
i) a) (-4,2,-5)
ii) Let the line joining the points A(-2,4,7) and B(3,-5, 8) is divided by the yz-plane in the ratio k: 1.
Then the coordinate

Plus One Maths Three Dimensional Geometry 6 Marks Important Questions

Question 1.
i) If \(\left(\frac{5}{3}, \frac{22}{3}, \frac{-22}{3}\right)\) is the centriod of is the centroid of ∆PQR with vertices P(a,7,-10), Q(1,2b,-6) and R(4,9,3c), Find the value of a, b, c. (MARCH-2012)
ii) Prove that ∆PQR is isosceles.
Answer:

Kerala State Board New Syllabus Plus One Maths Chapter Wise Previous Questions and Answers Chapter 11 Conic Sections.

Kerala Plus One Maths Chapter Wise Previous Questions Chapter 11 Conic Sections

Plus One Maths Conic Sections 3 Marks Important Questions

Question 1.
1. Find the equation of the Hyperbola where foci (0,±8)are and the length of the latus rectum is 24.(IMP-2012)
Answer:
Since foci (0,±8)
=> ae = 8
Latus rectum = 24= \(\frac {2b² }{ a }\)
=> 12a = b²
b² =a²(e² -1)
=> b² – a²e² -a²
=>12a = 64 – a²
=>a²+12a-64 = 0
=> a = – 16,4
acceptable value is => a = 4
=> 48 = b²
Hence equation is

Question 2.
Find the equation of the circle with centre (- a,- b)and radius \(\sqrt{a^{2}+b^{2}}\) . (IMP-2012)
Answer:
We have the equation of a circle as;
(x-h)² + (y-k)² – r²
=> (x + a)² +(y + b)² = a² + b²
=> x² +2 ax + a² + y² +2 by + b² =a² +b²
=> x² +2ax + y² +2by = 0

Question 3.
Find the coordinate of the foci, the length of the major axis, minor axis, latus rectum and eccentricity of the ellipse \(\frac{x^{2}}{25}+\frac{y^{2}}{9}=1\) . (MARCH-2013)
Answer:

Question 4.
Consider the parabola y² =12x. (MARCH-2015)
i) Find the coordinate of the focus.
ii) Find the length of the latus rectum.
Answer:
i) Given; y² =12x comparing with y² = 4ax We have 4a = 12 => a = 3 Then; Focus is (3,0)
ii) Length of latus rectum = 4a = 12

Question 5.
Find the foci, vertices, the eccentricity and the length of the latus rectum of the hyperbola 16x² – 9y² =144. (SAY-2017) 
Answer:
The equation of the hyperbola is of the form

=>a² =9,b² =16
=>c² = a² +b² =9 + 16 = 25
=>c = 5
Coordinate of foci are (±5,0)
Coordinate of vertices are (±a,0) => (±3,0)

Question 6.
Directrix of the parabola x² = – 4ay is ……….. (MARCH-2014)
a) x + a = 0
b) x – a = 0
c) y – a = 0
d) y + a = 0
Find the equation of the ellipse whose length of the major axis is 20 and foci are (0 ±5)
(March-2015)
Answer:
i) y-a = 0
ii) The equation of the ellipse is of the form;

Question 7.
Find the coordinates of the focii, vertices, eccentricity and the length of the Latus Rectum of the ellipse 100x² + 25y² = 2500 (IMP-2015)
Answer:
Given: 100x² +25y² = 2500

Question 8.
Find the foci, vertices, length of the major axis and eccentricity of the ellipse: \(\frac{x^{2}}{25}+\frac{y^{2}}{9}=1\) (MARCH-2016)
Answer:
Since 25 > 9 the standard equation of the ellipse is \(\frac{x^{2}}{25}+\frac{y^{2}}{9}=1\) => a² =25;b² =9
c² =a² – b² =25 – 9 = 16
=>c = 4
Coordinate of foci are (±4,0)
Coordinate of vertex are (±5,0)
Length of major axis = 2a = 2 x 5 = 10

Plus One Maths Conic Sections 4 Marks Important Questions

Question 1.
An ellipse whose major axis as x-axis and the centre (0,0) passes through (4,3) and (- 1,4). (MARCH-2010)
i) Find the equation of the ellipse.
ii) Find is eccentricity.
Answer:
i)

ii)

Question 2.
Consider the conic find 9y² -4x² = 36 (IMP-2010)
i) The foci.
ii) Eccentricity.
iii) Length of latus rectum.
Answer:

Question 3.
Find the equation of the circle with center (2,2) and passing through the point (4,5). (MARCH-2011)
Find the eccentricity and the length of latus rectum of the ellipse 4x² + 9y² =36
Answer:

Question 4.
For the hyperbola 9x² – 16y² =144 (IMP-2011)
i) find eccentricity.
ii) find the latus rectum.
Answer:
i)

ii)

Question 5.
A hyperbola whose transverse axis is x-axis, centre (0,0) and foci (±√10,0) passes through the point (3,2) (MARCH-2012)
i) Find the equation of the hyperbola.
ii) Find the eccentricity.
Answer:
i)

ii)

Question 6.
Find the centre and radius of the circle. (IMP-2013)
x² +y² – 8x + 10y – 12 = 0.
ii) Determine the eccentricity and length of latus rectum of the hyperbola —–
Answer:
i) Comparing with the general equation we have
g = – 4; f = 5; c = – 12
Centre – (- g,- f) => (4,- 5)
\(\sqrt{g^{2}+f^{2}-c} \)= \(\sqrt{16+25+12}=\sqrt{53}\)
ii)

Question 7.
Consider the ellipse \(\frac{x^{2}}{25}+\frac{y^{2}}{9}=1\). Find the coordinate of the foci, the length of the major axis, the length of the minor axis, latus rectum and eccentricity. (MARCH-2014)
Answer:

Question 8.
Which one of the following equations (IMP-2014)
represents a parabola which is symmetrical about the positive Y-axis?
a) y² = 4x
b) y² = – 8x
c) x² + 4y = 0
d) x² – 4y = 0
ii) Find the equation of the ellipse vertices are (±13,0) and foci are (±5,0)
Answer:

Question 9.
Match the following. (IMP-2014)

Answer:

Question 10.
i) Find the equation of the parabola with focus (6,0) and equation of the directrix is x = – 6. (MARCH-2017)
ii) Find the coordinate of the foci, vertices, the length of transverse axis, conjugate axis and eccentricity of the hyperbola \(\frac{x^{2}}{16}-\frac{y^{2}}{9}=1\)
(MARCH -2017)
Answer:

Kerala State Board New Syllabus Plus One Accountancy Chapter Wise Previous Questions and Answers Chapter 6 Depreciation, Provisions and Reserves.

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

Question 1.
Depreciation of a fixed asset is an example of ________ (March 2010)
a) revenue expenditure
b) capital expenditure
c) deferred revenue expenditure
d) None of these
Answer:
a) Revenue expenditure

Question 2.
Under the ______ method, depreciation remains the same from year to year. (March 2010)
Answer:
Straight-line method

Question 3.
Fixed instalment method is also called _________ (March 2010)
a) Straight-line method
b) Re-evaluation method
c) Depletion method
d) None of these
Answer:
a) Straight-line method

Question 4.
Depletion method of depreciation is used for _________ (March 2010)
a) cattle, loose tools, etc.
b) mines, quarries, etc.
c) machinery, building, etc.
Answer:
b) mines, quarries, etc.

Question 5.
Under the ______ method, depreciation goes on reducing from year to year. (March 2010)
Answer:
Reducing Balance/Diminishing/Written down value method

Question 6.
A firm purchased machinery for ₹ 58,200 on 1st January 1984 and spent ₹ 1,800 on its erection. On 1st July 1984, additional machinery costing ₹ 20,000 were purchased. On 1st July 1986, the machinery purchased on 1st January 1984 was sold for ₹ 28,600. Provide depreciation at the rate of 10% on the written down value. Give the machinery account for 1984 to 1986. (March 2010)
Answer:
Machinery A/c

Question 7.
Reserves can be classified into _______ reserves and revenue reserves. (March 2011)
a) revenue
b) asset
c) capital
d) liability
Answer:
c) Capital Reserve

Question 8.
Under the _____ method, depreciation goes on decreasing from year to year. (March 2011)
Answer:
Diminishing balance/Reducing balance/written down value method

Question 9.
While calculating depreciation, _______ is deducted from the total cost. (March 2011)
Answer:
a) additional purchases of assets
b) scrap value
c) provision for depreciation
Answer:
b) Scrap value

Question 10.
Reserve is a _______ of profit. (March 2011)
Answer:
Appropriation/Adjustment of profit

Question 11.
Machinery was purchased for ₹ 10,000 and ₹ 1,000 spent on its installation. The market value of the machinery is ₹ 15,000. The cost that should be recorded is ₹ _________ (March 2011)
Answer:
₹ 11,000

Question 12.
A firm purchased machinery for ₹ 5,00,000 by cash on 1st January 2001. Depreciation is charged at 10% of the original cost and depreciation transferred to the Depreciation Provision account On 1st January 2003, the machinery was sold for ₹ 3,75,000. Show the Machinery account, Accumulated Provision for Depreciation account, and Machinery Disposal account. (March 2011)
Answer:
Machinery A/c

Accumulated Depreciation A/c

Machinery Disposal A/c

Question 13.
Profit on sale of machinery is __________ (March 2012)
a) capital profit
b) revenue profit
c) deferred revenue expenditure
d) capital reserve
Answer:
a) Capital profit

Question 14.
The amount of depreciation should be accurately estimated and accounted for _________ (March 2012)
a) to present a true Balance Sheet
b) to avoid excess payment of Income Tax
c) to fulfill legal requirements
d) All of these
Answer:
d) All of these

Question 15.
A company purchased machinery costing ₹ 1,25,000 on 1st January 2008 and spent ₹ 25,000 on its erection. On 1st July 2009, additional machinery was purchased for the value of ₹ 60,000. The company decided to write off depreciation at 10% p.a. Prepare the machinery account for the first 4 years under the diminishing balance method. (March 2012)
Answer:
Machinery A/c

Question 16.
Under the diminishing balance method, depreciation provided in the initial years will be higher. True/False. (September 2012)
Answer:
True

Question 17.
On 1 st January 2005 a limited company purchased machinery for ₹ 12,000, and on 30th June 2006, it acquired additional machinery at a cost of ₹ 2,000. On 31st March 2007, one of the original machines which had cost ₹ 500 was found to have become obsolete and was sold as scrap for ₹ 50. It was replaced on that date by a new machine costing Rs. 800. Depreciation is to be provided @ 15% p.a. on the written down value. Show the Machinery A/c for the first 3 years. (September 2012)
Answer:
Machinery A/c

Question 18.
On 1 st October 2000 a firm purchased machinery for ₹ 40,000. Depreciation was provided at 10% per annum on the straight-line method and accounts were closed on 31 st December every year. With effect from 1st January 2002, the firm decided to change the method of depreciation to diminishing balance method @ 15% p.a. On 1st October 2003, the machinery was sold for ₹ 26,000. Prepare Machinery Account from 2000 to 2003. (September 2012)
Answer:
Machinery A/c

Question 19.
Granite quarry is an example of ________ assets. (March 2013)
a) Intangible
b) Wasting
c) Fictitious
d) Tangible
Answer:
b) Wasting

Question 20.
A company bought machinery at a cost of ₹ 8200 and spent ₹ 800 on erection charges. It is estimated that its working life is 4 years and the value of scrap is ₹ 1000. Calculate the amount of annual depreciation. (March 2013)
Answer:
Depreciation = \(\frac{(8200+800)-1000}{4}\) = 2000

Question 21.
On 1st January 2001, Saraswathy Traders purchased a machine at a cost of ₹ 46,000. The erection charges of ₹ 4,000 were paid separately. It was decided to charge depreciation @ 10% on a straight line. On 30th June 2005, the machinery was sold for ₹ 30,000. Write up the machinery account. (March 2013)
Answer:
Machinery A/c

Note: Selling price = 30000
Value of machinery on the date of sale = (30000 – 2500) = 27500
Profit on sale of machinery = 2500

Question 22.
Star Ltd. purchased machinery for ₹ 2,90,000 and spent ₹ 10,000 on its installation on 1st April 2008. After using it for 3 years, it was sold for ₹ 2,00,000 on March 31, 2011. Depreciation is to be provided at 10% on the fixed installment method.
a) Pass a journal entry for recording the purchase of machinery.
b) Find the amount of profit/loss on the sale of machinery assuming that the accounting year closes on 31 st March every year. (March 2013)
Answer:

Question 23.
Erection charges of machinery are debited to the _______ (March 2014)
a) Profit and Loss A/c
b) Sundry Expenses A/c
c) Machinery A/c
d) Trading account
Answer:
c) Machinery a/c

Question 24.
Introduction of the latest technologies may be one of the causes for _______ (March 2014)
a) depletion
b) amortization
c) appreciation
d) depreciation
Answer:
Obsolescence

Question 25.
Mr.Noel, a sole trader bought a building for ₹ 1,00,000 on 01.01.2009. Further, he constructed another building which was completed on 01.01.2010. He spent ₹ 2,00,000 for this. Depreciation was charged at the end of every year on 31 st December on the diminishing balance method @ 10%. Draw the building account till 2012. (March 2014)
Answer:
Building A/c

Question 26.
Mahesh Enterprises purchased machinery for ₹ 1,00,000 on 1 st January 2007. Depreciation is to be charged @ 10% per annum under the diminishing balance method. On 1st July 2010, the machinery was sold for ₹ 52,000. Show the machinery account. (March 2014)
Answer:
Machinery A/c

Question 27.
John and Co. purchased machinery for ₹ 42,000 on 1.1.2010. The estimated life of machinery is 10 years and its scrap value is ₹ 2,000. On 1.7.2012, the machinery was sold for ₹ 38,000.
Depreciation is charged under the straight-line method. (March 2015)
a) Calculate the actual amount of depreciation.
b) Prepare the Machinery account from 2010 to 2012.
Answer:
a) Depreciation = \(\frac{42000-2000}{10}\) = 4000
b) Machinery A/c

Note:
Proft on sale of machinery Cost of machinery as on 1/7/12
(34000 – 2000) = 32,000
The selling price of machinery = 38,000
Proft on Sale = 6,000

Question 28.
On 1st July 2012, a firm purchased a plant worth ₹ 40,000. The firm writes-off depreciation @ 10% on the original cost. The accounts are closed on 31st December every year. If the plant is sold for ₹ 35,000 on 1st July 2013, prepare the Plant account upto this date. (March 2015)
Answer:
Plant Account

Note:
Loss on Sale of plant
Value of plant as on 30/6/2013 = 38000 – 2000 = 36000
Selling Price = 35000
Loss on sale = 1000 (35000 – 36000)

Question 29.
Given below is the transaction relating to the purchase and sale of vehicles by the tour operators for the purpose. 01-01-2010 Purchase of vehicles ₹ 2,00,000. The firm has employed a written down value method for calculating depreciation. The rate being 10% and the accounting year ends on 31st December every year. Prepare vehicles to account for three years. (September 2015)
Answer:
Vehicle A/c

Question 30.
Kannan and Sons acquired a machine for ₹ 1,80,000 on 10th October 2012, and spend ₹ 20,000 on its installation. The firm write-off depreciation at the rate of 10% p.a. on original cost every year. Draw up machinery account for the first 3 years given that the books of accounts close on March 31st, every year. (March 2016)
Answer:
Machinery A/c

Question 31.
SK associates purchased secondhand machinery on 1st October 2009 for ₹ 60,000 and spent ₹ 10,000 for its repairs. They also spent ₹ 5,000 on its installation. Another machinery was purchased for ₹ 20,000 on 1st April 2010. Depreciation is charged @ 10% on a written down value basis.
a) Prepare Machine A/c upto 31st March 2012 assuming the accounts are closed on 31st March every year.
b) Find the profit if the machinery purchased on 1st October 2009 were sold on 31st March 2011 for ₹ 68,000. (March 2016)
Answer:

b) Cost of machinery (Purchased on 1/10/09) = 75,000
Less depreciation (3750 + 7125) = 10875
Valueof machinery on 31/11/11 = 64125
Sales value of machinery = 68,000
Profit on sale of machinery = +3875

Question 32.
A company purchased machinery costing ₹ 90,000 on 01/01/2015. On 01/07/2015 another machinery was purchased for ₹ 95,000. The installation cost was ₹ 5,000. Provide depreciation at the rate of 10% per annum. Show the machinery account for the year 2015. Assume that book is closed on 31/12/2015. (September 2016)
Answer:
Machine A/c

Question 33.
Machinery was purchased by Kefcon Ltd., for ₹ 5,00,000 on 1st April 2011. It purchased additional machinery for ₹ 2,00,000 on 30th September 2012. The machinery purchased on 1 st April 2011 was sold for ₹ 3,70,000 on 30th June 2013. Depreciation is to be charged at 10% p.a. under the straight-line method. (March 2017)
a) Prepare machinery account upto 31 st December 2013 books are closed on 31st December each year.
b) Make correct pairs form the following on the basis of the hint given.
(Hint: Current Assets: Fluctuation)
i) Depreciation
ii) Depletion
iii) Wasting Assets
iv) Fixed Assets
Answer:
Machinery A/c

b) Depreciation – Fixed Assets
Depletion – Wasting Assets

Question 34.
Writing off the cost of intangible assets is termed as _______ (March 2017)
a) depreciation
b) depletion
c) amortization
d) obsolescence
Answer:
c) amortization

Question 35.
a) Mention the name of the reserve that is created out of revenue profits.
b) How does it differ from capital reserve? (March 2017)
Answer:
a) Revenue Reserve/General Reserve
b) Difference between Revenue Reserve and Capital Reserve

Revenue Reserve	Capital Reserve
i) It is created out of business profits.	i) It is created out of capital profits.
ii) It can be utilised for distribution of dividend	ii) It cannot be utilised for distribution of dividend
iii) It is created to strengthen the financial position	iii) It is created for compliance with legal requirements or accounting practices

Kerala State Board New Syllabus Plus One Accountancy Chapter Wise Previous Questions and Answers Chapter 5 Trial Balance and Rectification of Errors.

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

Question 1.
Which of the following errors does not affect the trial balance? (March 2010)
a) Wrong balancing
b) Wrong totaling
c) Writing an amount in the wrong account, but on the correct side.
d) None of these
Answer:
c) Writing an amount in the wrong account, but on the correct side.

Question 2.
The statement containing various ledger balances on a particular date is known as _______ (March 2010)
Answer:
Trial Balance

Question 3.
Sales to Roy worth Rs. 336 posted to his account as Rs. 363 would affect ________ (March 2010)
a) Sales account
b) Roy’s account
c) Cash account
Answer:
b) Roy’s Account

Question 4.
State whether the following is “true” or “false”. If false, correct the same. (March 2010)
All errors affect the agreement of the Trial Balance.
Answer:
False, All errors do not affect the agreement of the trial balance.

Question 5.
On verification, the following errors are found in the books of Ajith. Help him to rectify the errors. (March 2010)
a) Purchase returns for Rs. 10,000 were entered in the Purchase book.
b) Repairs of motor lorry worth Rs. 2,500 has been debited to the Motor Lorry account.
c) Salary paid to Mujeeb Rs. 10,000 was debited to his personal account.
d) A credit sale of Rs. 15,000 to Ashraf has been wrongly passed through the Purchase book.
Answer:

Question 6.
Installation charge of machinery is debited to _______ (March 2011)
a) Profit and Loss account
b) Income and Expenditure account
c) Machinery account
d) Purchase account
Answer:
c) Machinery account

Question 7.
A sale of old machinery is credited to the sales account. It is an error of ________ (March 2011)
а) principle
b) omission
c) commission
d) None of these
Answer:
a) principle

Question 8.
_______ helps in verifying the correctness of the books of accounts. (March 2011)
Answer:
Trial Balance

Question 9.
Purchase of furniture debited to the sales account is an error of ________ (March 2011)
a) principle
b) commission
c) omission
Answer:
a) Error of Principle

Question 10.
State whether the following is “true” or “false”. If false, correct the same. (March 2011)
If the sale of furniture for Rs. 10,000 to ‘B’ is debited to the sales account, it will not affect the agreement of Trial Balance.
Answer:
False, It will affect the agreement of Trial Balance

Question 11.
State whether the following is “true” or “false”. If false, correct the same. (March 2011)
Tallying of Trial Balance is conclusive proof of the accuracy of the books of account.
Answer:
False, Tailing of Trial Balance is not proof of the accuracy of the books of accounts because there can be errors which do not affect the equality of debits and credits.

Question 12.
The following errors have been discovered in the books of a firm. You are required to rectify these errors. (March 2011)
a) Rs. 5,000 received on the sale of machinery had been credited to the Sales account.
b) A purchase of goods from T. Rajan for Rs. 2,500 had been credited to the account of B. Rajan.
c) Rs. 1,000 drawn by the proprietor for his personal use has been shown as Trade Expenses.
d) Rs. 500 spent for repairs of machinery was debited to the Machinery account.
e) A credit sale of goods worth Rs. 2,400 to Anand has been wrongly passed through the Purchase book.
Answer:
Journal

Question 13.
The following errors are found in the book of Miss. Athira. (March 2011)
a) A cheque for Rs. 4,500 given to Mrs. Rajitha debited to Remithi’s account.
b) A sale of land for Rs. 50,000 has been credited to the sales account.
c) A credit purchase of Rs. 4,000 from Mumthas is entered through the sales book.
d) A credit purchase of Rs. 8,900 from Revathi was entered in the sales book as Rs. 9,800.
Help Athira to rectify the errors by suggesting rectification entries.
Answer:
Journal

Question 14.
Purchase of machinery on credit from Mr.Rajan is not recorded in the journal. It is a/an __________ (March 2012)
a) error of omission
b) error of commission
c) compensating error
d) error of principle
Answer:
a) error of omission

Question 15.
Trial balance consists of ledger balance + ________ balance. (March 2012)
Answer:
Trial balance = Ledger balance + Adjusted/Suspense A/c

Question 16.
Which of the following errors will affect the Trial Balance? (March 2012)
a) Errors of complete omission
b) Errors of principle
c) Compensating error
d) Errors of commission
Answer:
d) Errors of commission

Question 17.
Pass the necessary rectifying entry to correct the errors committed in the following transactions. (March 2012)
a) Wages paid for erecting machinery worth Rs. 5,000 were debited in the wages account.
b) Rs. 340 paid for repairs was debited in the repairs account as Rs. 430/-.
Answer:

Question 18.
Rectify the following errors: (March 2012)
a) The payment of the proprietor’s personal telephone bill of Rs. 4,000 was debited to the postage account.
b) Rent paid Rs. 1,250 was wrongly posted to the Rent A/c as Rs. 1,520.
c) A credit purchase of goods worth Rs. 20,000 from Mr. Mohan was wrongly passed through the Sales Daybook.
d) Bills Receivable Day Book has been overcast by Rs. 1,000.
Answer:

Question 19.
Sale of furniture is credited to sales account is an error of ______ (Say 2012)
a) Commission
b) Omission
c) Principles
d) None of these
Answer:
c) Principles

Question 20.
The statement containing various ledger balances on a specified date is known as _______ (Say 2012)
Answer:
Trial Balance

Question 21.
Machinery purchased for Rs. 25,000 has been recorded as follows. (Say 2012)

Whether it is right or wrong? If it is wrong, identify the type of error.
Answer:
Wrong, Error of Principle

Question 22.
State whether the following is “true” or “false”. If false, correct the same. (Say 2012)
Assets minus total outsiders liabilities is equal to owners equity.
Answer:
True

Question 23.
The following errors have been discovered in the books of a firm. You are required to rectify those errors. (Say 2012)
1. A purchase of goods from Gopal amounting to ₹ 4,500 has been wrongly passed through the sales book.
2. An amount of ₹ 2,500withdrawn by the proprietor for personal use has been debited to trade expenses.
3. ₹ 4000 paid for wages to workers for making a table has been charged to the wages account.
4. Furniture purchased on credit from Modern Furniture Mart for ₹ 9,000 has been entered as ₹ 900.
Answer:
Journal (Rectification Entries)

Question 24.
While checking the accounts of Mr. Suresh it was found that some errors are committed by the accountant. Rectify them bypassing proper rectification entries. (Say 2012)
a) Wages paid for the installation of machinery was debited to wages A/c Rs. 2,000.
b) Cash paid to Anitha Rs. 5,000 was debited to Athira’s account.
c) Purchase of goods from Das for Rs. 4,000 was posted on the debit side of Das’s A/c.
d) A bill for Rs. 500 issued was not entered in the bills payable book.
Answer:
Journal Entries

Question 25.
What will be the effect on the trial balance if Rs. 500 is received as interest and correctly entered in the cashbook, but posted to the debit side of the Interest account? (March 2013)
Answer:
It will affect the agreement of Trial Balance. The Debit side of the Trial Balance shows an increase of Rs. 500 and credit side decreased by Rs. 500.

Question 26.
Give the rectifications entries for the following. (March 2013)
a) A sale of Rs. 575 to Joseph was entered in the Sales Book as Rs. 755.
b) Rs. 5000 paid for furniture purchased has been charged to the Purchases account.
Answer:

Question 27.
From the following transactions, identify the type of error. (March 2013)
a) Wages paid for making additions to machinery Rs. 100 was debited to the wages account.
b) Sales account was given an excess credit by Rs. 1,600 and at the same time, rent account was totaled shortly by Rs. 1,600.
c) A credit purchase of Rs. 10,000 from Manju Agencies was not recorded at all.
d) A credit sale of Rs. 5,000 was entered in the sales book as Rs. 50,000.
e) Purchase of Rs. 200 from Lexi Traders was not recorded in the purchases day book.
Answer:
a) Error of Principle.
b) Compensating Error/Error of Commission.
c) Error of omission/Error of complete omission.
d) Error of commission.
e) Error of omission/Error of complete omission.

Question 28.
Errors cancelled by themselves are called _______ (March 2014)
Answer:
a) errors of omission
b) compensating errors
c) errors of principle
d) errors of commission
Answer:
b) compensating errors

Question 29.
Furniture bought on credit is wrongly recorded in the cash book. It is an example of an error of _______ (March 2014)
a) Principle
b) Compensation
c) Commission
d) Omission
Answer:
a) Principle

Question 30.
Rectify the following transactions of Baby Stores during the year 2012-13. (March 2014)
a) Salary paid Rs. 900 was recorded as Rs. 90 only.
b) Furniture purchased on credit for Rs. 20000 was recorded through cash book by mistake.
c) Wages worth Rs. 40000 paid for the construction of a car porch were debited to Wages a/c.
d) Purchase book was cast short by Rs. 900.
Answer:
Journal

OR
As the purchase account is less by Rs. 900, it should be debited to the purchase account as “To wrong totaling of Purchase book.” No entry is required.

Question 31.
The following errors are located in the books of Carolin. (March 2014)
a) A machine bought for Rs. 3,000 was debited to the Furniture account.
b) Rent of Rs. 1,000 paid for the proprietor’s residence was debited to the Rent account.
i) Identify the types of errors.
ii) Pass the rectification entries.
Answer:
i) a – Error of commission
b – Error of Principle

Question 32.
_______ is a temporary account created when a trial balance is not tallied. (March 2015)
a) Cash account
b) Purchase account
c) Suspense account
d) Sales account
Answer:
c) Suspense account

Question 33.
The following errors are found in the books of Miss Rincy. Help her to rectify the errors. (March 2015)
a) Wages paid for the installation of machinery were debited to the Wages account worth Rs. 5,000.
b) Cash paid to A. Gomez worth Rs. 8,000 was debited to A. Gautham.
c) Cash sales to Mr. Jijo for Rs. 3,000 not entered in the cashbook.
d) Purchase daybook has been overcast by Rs. 500.
Answer:

OR
Purchase account should be credited with Rs.500/-

Question 34.
The following errors are noticed in the books of accounts of a trader at the time of preparation of a Trial Balance. (March 2015)
a) Sales book was overcast by Rs. 300.
b) Salary paid Rs. 1,500 was wrongly debited to Wages account.
c) Goods sold to Kavitha worth Rs. 2,000 were completely omitted to be recorded.
d) Rent amounting to Rs. 1,200 was received but debited to Rent account as Rs. 120.
i) Pass the rectification entries for the above.
ii) Identify the compensating error from the above.
Answer:

ii) Salary paid Rs.1500 was wrongly debited to wages Account – compensating error.

Question 35.
Interest credited to the pass book Rs. 12,000 was found recorded as Rs. 1,200 in the cash book. This error will cause a decline in the cash book by Rs. ________ (Say 2015)
a) 12,ooo
b) 6,000
c) 10,800
d) 1,200
Answer:
c) 10,800

Question 36.
A few journal entries are given below with narration. (Say 2015)

i) Pass the specification entries, if the above is not correct.
ii) Identify the type of errors committed in (b) and (c).
Answer:

ii) Error of Principle

Question 37.
Trial balance is a statement prepared to check the arithmetical accuracy of the business. (March 2016)
a) Name any two types of errors which cannot be disclosed through this statement.
b) Rectify the following errors.
i) Office furniture purchased for Rs.5,000 was posted to the purchase account
ii) Cash sales Rs.2,000 was posted as Rs. 200
iii) Goods are withdrawn by the proprietor for personal use Rs. 1,000 was not recorded in the books.
Answer:
a) Error of principle, compensating error, error due to complete omission.

Question 38.
At the time of preparing the final accounts, the following errors were detected from the books of Swapna. (March 2016)
a) Purchase of furniture for Rs.25,000 entered through purchase book.
b) Sales day book overcast by Rs. 1,000
c) Purchase of goods for Rs. 5,000 not entered in the cashbook.
d) Repairs of machinery Rs. 2,000 entered in machinery account.
i) Rectify the above errors.
ii) Identify the type of errors
Answer:
a) Error of Principle
b) Error of Commission
c) Error of omission
d) Error of principle

Question 39.
Statement prepared to ascertain arithmetical accuracy of accounts. (Say 2016)
a) Bank Reconciliation Statement
b) Statement of Affairs
c) Trial Balance
d) Financial Statements
Answer:
c) Trial Balance

Question 40.
You are required to (Say 2016)
a) Pass rectification entries for the following based on the narration.
b) Which among the following will affect the agreement of Trial Balance?

Answer:
a)

b) Second transaction will affect the agreement of trial balance, (i.e., posting of a wrong amount)

Question 41.
Trial Balance is ________ (March 2017)
a) an account
b) a statement
c) a subsidiary book
d) a principal book
Answer:
b) a statement

Question 42.
Following errors were noticed in the books of Mr. Prem. (March 2017)
Wages paid Rs. 3,000 to Ganesh was debited to his personal account.
Wages paid for building construction Rs. 12,000 was debited to wages account.
a) Identify the type of error and rectify them.
b) Name the temporary ledger account opened for putting the difference in the trial balance.
Answer:
a) i – Error of commission

b) Suspense Account

Question 43.
Purchases daybook was undercast by Rs. 3,000. Wages paid Rs. 500 in connection with the purchase of machinery have been debited to the wages account. (March 2017)
a) Identify the type of errors committed in the above transactions.
b) Pass the entries to rectify them.
Answer:
a) i) → One side error
ii) → Error of principle/Two side error

Kerala State Board New Syllabus Plus One Accountancy Chapter Wise Previous Questions and Answers Chapter 4 Bank Reconciliation Statement.

Kerala Plus One Accountancy Chapter Wise Previous Questions and Answers Chapter 4 Bank Reconciliation Statement

Question 1.
State whether the following is “true” or “false”. If false, correct the same. (March 2010)
The balance as shown by the bank passbook and the balance as shown by the bank column of the cash book are always equal.
Answer:
False, may be different

Question 2.
Passbook is the statement of accounts of the customers maintained by the bank. (March 2010)
Answer:
True

Question 3.
From the following particulars of a business concern, prepare a Bank Reconciliation Statement as of 31 st March 2004. (March 2010)
a) Bank balance as per cash book Rs. 9,400.
b) During the month, the total amount of Rs. 12,400 was deposited into the bank, out of which one cheque for Rs. 1,500 was entered in the passbook on 2nd April 2004.
c) During the month, cheques for Rs. 15,000 were drawn in favour of creditors, of them one creditor’s cheque for Rs. 6,500 was encashed on 4th April only.
d) A debtor had deposited directly into the bank Rs. 9,000; the same was not recorded in the cash book.
e) As per the agreement, the bank paid an insurance premium of Rs. 2,000 on behalf of the customer, but no entry was recorded in the cash book.
Answer:
Bank Reconciliation Statement as on 31.03.04

Question 4.
From the following particulars of a business concern, prepare a Bank Reconciliation Statement as of 31st March 2004, and find out the balance of the passbook on that date. (March 2010)
a) Balance as per the cash book Rs. 12,000.
b) During the month, the total amount of cheque for Rs. 25,000 was deposited into the bank out of which one cheque for Rs. 7,000 had been credited in the passbook only on 2nd April 2004.
c) During the month, cheques of Rs. 18,000 were drawn in favour of creditors. Out of them, one creditor’s cheque for Rs. 8,000 was encashed on 4th April 2004.
d) As per instruction, the bank on 26th March had paid Rs. 4,000 to a creditor, but by mistake, the same has not been recorded in the cash book.
e) According to the agreement on 24th March, a debtor deposited directly into the bank Rs. 5,000, but the same was not recorded in the cash book till 31st March 2004.
Answer:
Bank Reconciliation Statement

Question 5.
Credit balance in the bank column of the cash book means a ______ (March 2011)
a) bank overdraft
b) bank deposit
c) bank balance
d) None of these
Answer:
a) Bank overdraft

Question 6.
On 31st December 1995, the cash book of Anand and Company showed a bank balance of Rs. 5,000. (March 2011)
From the following information, prepare a bank reconciliation statement showing the balance as per the passbook on that date.
a) Cheques had been issued for Rs. 2,500 out of which cheques worth Rs. 1,500 only were presented for payment.
b) A cheque from Kamal for Rs. 5,000 was paid to the bank on 27th December but was dishonoured and the advice was received on 3rd January 1996.
c) Passbook showed a debt of Rs. 200 for bank charges.
d) Passbook also showed a credit of Rs. 480 collected by the bank as interest.
Answer:
Bank Reconciliation Statement of Anand & company as on 31/12/1995

Question 7.
Sometimes the balances as per the passbook and cashbook do not agree. Illustrate the causes of such disagreements. (March 2011)
Answer:
There are several reasons that contribute to the disagreement of the balance as shown by the cash book and passbook. They are as under:
1. Cheques issued but not presented for payment:
When the trader issues a cheque, he credits its amount immediately in his cash book. The same will be entered in the passbook only on presenting the cheque and making payment by the bank. If the cheque is not presented for payment before the date of preparation of bank reconciliation statement, the balance as per Pass Book will be more than the balance as per Cash Book.

2. Cheque paid in for collection but not collected:
On depositing cheques into the bank for collection, the trader debits the same amount in the bank account. The bank credit the amount in the passbook only on getting the amount collected. Such uncleared cheques make the cash book balance to be more than the passbook balance.

3. Direct payment by a customer to the bank:
Customers of the trader occasionally make some payments directly into the trader’s bank account. The trader may come to know of an only later. But the banker gives immediate credit to the trader on receipt of the amount. If it remains unrecorded in the cash book, the balance as per the passbook will be more than the balance as per the cash book.

4. Interest on deposit credited by the banker:
At regular intervals, banks allow interests on the deposit balance of the trader and credit the amount in the pass book. The same usually remains unrecorded in the cash book. In such a case, the passbook balance will be more than the cash book balance.

5. Interest, dividend, rent, etc. collected by the bank:
Bank collects interest, dividend, rent, etc. on behalf of the customer and credits the same to his account. The trader comes to know of it only on a later date. If such collection remains unrecorded in the cash book, the passbook balance will be more than the cash book balance.

6. Payment made on behalf of the customer:
The banker makes the payment for rent, insurance, etc., for the customer as per standing instructions. The banker debit the trader’s account with such payments. The trader comes to know of it only later. Due to such payments that remain unrecorded in the cash book, the balance as per the pass book will be less than the balance as per the cash book.

7. Bank charges as per Pass Book:
Bank charges and commission for collection of cheques, bills, etc., are debited in the passbook. The corresponding credits are often not given in the cash book. As these items are not entered in the cash book, their balance will be more than that of the pass book.

8. Bills Receivable discounted, but dishonoured:
When a trader discounts bills of exchange, the banker credits the trader’s account with the amount due. The same amount is debited by the trader in cash book. If such a bill is later dishonoured, the banker immediately debit it in the pass book. But the same remains unrecorded in the cash book. This cause the balance as per cash book to be more than the pass book balance.

9. Interest on overdraft debited in pass book:
Periodically the bank calculates interest due by the trader on his overdraft and debits the amount in the pass book. Corresponding credit is often not made by the trader in his cash book. It leads to difference in the balance as per cash book and pass book.

10. Credit instruments credited by bank but not recorded in cash book:
Bills of exchange, promissory notes and other credit instruments collected by bank are credited in the pass book. But if they remain unrecorded in the cash book it may, lead to disagreement between the balance as per the two books.

11. There may also be instance of cheque recorded as paid in for collection but failed to be deposited into the bank, by which the cash book balance will be more than the balance as per pass book.

Question 8.
Credit balance in the passbook means a/an _________ to the depositor. (March 2012)
a) asset
b) liability
c) contingent liability
d) fictitious asset (1)
Answer:
a) Asset

Question 9.
On March 31st, 2011 the cashbook of Eco Travels showed a debit balance of Rs. 18,500. At the same time, its passbook showed a credit balance of Rs. 21,300. On comparing the cashbook with the passbook, the following discrepancies were found. (March 2012)
a) A cheque for Rs. 2,500 issued to Sreedevi on 21st March 2011 has not been cashed till March 31st, 2011.
b) Rs. 1,200 in respect of interest allowed by the bank was not found debited in the cashbook.
c) The bank remittance of Rs. 1,000 was wrongly entered in the cashbook as Rs.100.
Reconcile the cashbook balance with the passbook balance from the above information.
Answer:
Bank Reconciliation Statement as on 31-3-2011

Note: The statement start with pass book balance, we will arrive at the balance as per cash book
i.e, 21,300 – (3700) + 900 = 18500

Question 10.
Prepare a bank reconciliation statement and find the correct passbook balance as on 31st March 2010. (March 2012)
a) Balance as per the cashbook on 31st March, 2010 Rs. 50,000/-.
b) Cheque issued but not presented for payment till 31st March, 2010 Rs. 4,200/-.
c) Dividend credited in the passbook which was not recorded in the cashbook Rs.2,000/-.
d) Bank charges entered only in the pass book Rs. 200/-
Answer:
Bank Reconciliation Statement as on 31/03/2010

Computation of correct Bank Balance

Question 11.
From the following prepare a Bank Reconciliation Statement of Tomy as on 31st March 2003. Balance as per Pass Book on this date was ₹ 22,000 and balance as per cash book was ₹ 24,450. (Say 2012)
1) Cheques amounting ₹ 10,000 was put into bank during March, but credit was given only for ₹ 8,000.
2) The bank paid Insurance Premium of ₹ 300 on March 20th but was not entered in the cash book.
3) A discounted wfl receivable of ₹ 1,500 was dishonoured on March 28, but corresponding entry in cash book was made on 3rd April 2003.
4) Of the cheques amounting ₹ 3,000 issued to creditors, the cheques of Rs. 1,800 only was presented for payment.
5) Bank charge of ₹ 50 appeared only in passbook.
6) Interest collected and credited by the bank ₹ 1,000 was not entered in cash book.
Answer:
Bank Reconciliation Statement as on 31/3/2003

Question 12.
Prepare a bank reconciliation statement from the following details. (March 2013)
a) Balance as per the passbook, Rs. 26,000
b) Cheques deposited but not cleared, Rs. 6,000
c) Cheques issued but not presented, Rs. 300
d) Bank interest credited in the passbook, Rs. 600
e) Bank charges debited in the passbook, Rs. 2,000
Answer:
Bank Reconciliation Statement

Question 13.
On January 31, 2013, the passbook of Miss. Reshmi showed a credit balance of Rs. 15,000. On verifying the passbook with the cashbook, the following were observed: (March 2013)
a) Cheques issued but not presented January 31, 2013 – Rs. 3,000
b) Cheques deposted but not cleared – Rs. 4,500
c) Bank charges not seen in the cashbook – Rs. 100
d) Insurance premium paid by the bank – Rs. 300
i) Ascertain the cashbook balance as on the above date.
ii) Give any two causes of differences between a cashbook and a passbook other than the four stated above.
Answer:
Bank Reconciliation Statement as on 31-1-2013

b) i) – Interest, dividend etc. collected by the bank.
ii) – Direct payment by the bank on behalf of customer.
iii) – Interest credited by the bank.
iv) – Dishonour of cheque/bill discounted with the bank.

Question 14.
Ascertain the bank Balance as per the passbook of RK Traders from the given particulars. (March 2014)
a) Debit balance as per the cash book – Rs. 6,844
b) Cheques issued but not cashed – Rs. 32,00
c) Bank charges not shown in the cash book – Rs. 200
d) Insurance premium paid by the bank – Rs. 1,100
e) Interest on deposit – Rs. 396
Answer:
Bank Reconciliation Statement as on……

Question 15.
Prepare a Bank Reconciliation Statement on behalf of Lalu Shoe Mart, as on 31.03.2013. (March 2014)
Balance as per cash book as on 31.03.2013 was Rs. 3,000.
Cheque worth Rs. 2,000 issued for rent, so far not presented to bank.
Interest credited to passbook was only Rs. 1,200.
Chinnu, one of our customers, credited Rs. 4,000 to our bank directly.
Bank charges of Rs. 200 were not credited to the cash book so far.
Answer:
Bank Reconciliation Statement as on 31.03.2013

Question 16.
The Cashbook of Mr. Mathew as on 31/12/2014 shows a difference when compared to the passbook. The following were noticed in this respect. (March 2015)
a) Credit balance as per passbook Rs. 30,000.
b) Cheque issued but not presented worth Rs. 1,000.
c) Two cheques for Rs. 3,700 and Rs. 1,300 were deposited but only the cheque for Rs. 3,700 was credited by the bank.
d) Bank charges of Rs. 100 not recorded in the cashbook.
e) Electricity bill of Rs. 700 paid by the bank on behalf of the customer.
i) Prepare a Bank Reconciliation Statement.
ii) While preparing a cashbook, the bank overdraft will have ______ balance in the bank column of the cashbook (Debit/Credit)
Answer:
i) Bank Reconciliation Statement as on 31/12/2014

ii) Credit Balance

Question 17.
a) Bank Reconciliation Statement is usually prepared by the _________ (March 2015)
i) bank
ii) account holder
iii) government
iv) None of these
b) Prepare a Bank Reconciliation Statement.

Answer:
a) Account Holder
b) Bank Reconciliation Statement as on 31/12/2012

Question 18.
Prepare a bank reconciliation statement as of 31-03-2014. (Say 2015)
a) Cash book balance as of 31-03-2014 – Rs. 30,000
b) Cheque deposited but not collected – Rs. 4,000
c) Cheque given to Kumar but not presented Rs. 7,000
d) Ravi, a customer made a direct payment to the bank – Rs. 11,000
e) A sum of Rs. 6,000 deposited into the bank not recorded in the cash book.
Answer:
Bank Reconciliation Statement as on 31/03/2014

Question 19.
Credit balance in the bank column of cash book indicates ________ (March 2016)
a) cash at bank
b) overdraft
c) cash in hand
d) None of these
Answer:
b) overdraft

Question 20.
A bank reconciliation statement is prepared to reconcile the cash book and pass book balance on a certain date. (March 2016)
a) This statement is prepared by
b) Write anyone causes for the difference in Passbook and Cashbook.
c) Cashbook of Tinu shows a bank balance of Rs. 15,000. On comparing the cash book and pass book the following discrepancies were found.
i) Cheque issued to Deepa but not yet presented for payment of Rs. 1,000.
ii) Bank interest credited by the bank Rs. 400
iii) Divya, a customer directly deposited as. 4,000 to the firm’s bank account.
iv) Bank charges Rs. 100 not entered in the cash book.
Prepare bank reconciliation statement.
Answer:
a) Customer/Businessman/Trader
b) Cheques issued but not presented for payment
c) Bank reconciliation statement

Question 21.
Overdraft as per the cash book on 01/12/2015 Rs. 750. (Say 2016)
The dividend credited by the bank on 31/12/2015 was Rs. 1,250.
New balance as per the cash book will be ____
a) Overdraft as per the cash book Rs. 2,000
b) overdraft as per the cash book Rs. 750
c) balance as per the cash book Rs. 1,250
d) balance as per the cash book Rs.500
Answer:
d) Balance as per the cash book Rs. 500

Question 22.
Prepare a Bank Reconciliation Statement as of 31/01/2015, from the following information. (Say 2016)

Answer:
Bank Reconciliation Statement as on 31/01/2015

Question 23.
The cashbook of a trader showed a debit balance of Rs. 48000 on 31st January 2015. On comparing the same with bank passbook, the following information was received. (March 2017)

i) Prepare a Bank Reconciliation Statement as of 31st January 2015.
ii) Choose the correct answer from brackets for the following question
A bank reconciliation statement is prepared by ____ (bank/depositor)
Answer:
a) Bank reconciliation statement as on 31/01/2015

b) Depositor

Question 24.
The cashbook of Manu showed a debit balance of Rs. 18,000. On comparing a cashbook with a passbook, the following differences were noted. (March 2017)
a) Cheque issued but not yet presented for payment Rs. 4,000.
b) Bank charges debited in the passbook Rs. 500.
c) Cheques sent to the bank for collection but not yet collected Rs. 3,000.
d) Rent collected and credited by bank Rs. 3,500.
i) Name the statement Manu will prepare in order to reconcile the balance as per cashbook with the passbook.
ii) Prepare that statement to reconcile it.
Answer:
i) Bank reconciliation statement
ii) Bank reconciliation statement as on _______

Kerala State Board New Syllabus Plus One Accountancy Chapter Wise Previous Questions and Answers Chapter 3 Recording of Transactions – I & II.

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

Question 1.
The journal is the book of ________ (March 2010)
a) original entry
b) secondary entry
c) only cash transaction
d) only credit transaction
Answer:
a) original entry

Question 2.
Sales journals record all ________ sales of goods. (March 2010)
Answer:
Credit

Question 3.
All drawings made by the proprietor are debited to the _______ account. (March 2010)
Answer:
Drawing a/c / Capital a/c

Question 4.
State whether the following is “true” or “false”. If false, correct the same.
Sales Return Journal is also known as Return Outward Journal. (March 2010)
Answer:
False.
Sales returns journal is also known as the Return inward journal.
or
Purchase Returns Journal is also known as Return outward journal

Question 5.
Sales Journal records all _______ sale of goods. (March 2010)
Answer:
Credit sales of goods

Question 6.
Develop an accounting equation with respect to Ram Traders on 1st January 2004.
a) Started business with a capital of Rs. 1,50,000.
b) On 2nd January 2004, purchased machinery for Rs. 25,000.
c) On 15th January 2004, purchased goods from Raju on credit worth Rs. 75,000.
d) On 20th Feb 2004 paid Rs. 50,000 to Raju. (March 2010)
Answer:

Question 7.
Recording of transactions in the journal is called ________ (March 2011)
a) Posting
b) Journalizing
c) balancing
d) Trial Balance
Answer:
b) Journalizing

Question 8.
Withdrawal of goods by an owner for his private use must be _______ in the Drawings account. (March 2011)
a) debited
b) credited
c) deleted
d) not entered
Answer:
a) Debited

Question 9.
The Purchase Day Book contains _______ (March 2011)
a) all purchases
b) credit purchases of goods
c) cash purchases
d) None of these
Answer:
b) Credit purchase of goods.

Question 10.
Which of the following is not a book of original entry? (March 2011)
a) Cashbook
b) Ledger
c) Purchase book
Answer:
b) Ledger

Question 11.
Shyam started the business with Rs. 50,000/-. The value of the total assets at the moment will be Rs. ________ (March 2011)
Answer:
Rs. 50,000

Question 12.
State whether the following is “true” or “false”. If false, correct the same.
If the debit side of an account is more than the credit side, it has a credit balance. (March 2011)
Answer:
False, Debit balance

Question 13.
M.S. Brothers carry on business as cloth dealers. From the following, write their Purchase book for January 2010
3rd January 2010: Purchased on credit from Ambika Mills, 100 meters long cloth @ Rs. 30 per meter and 50-meter shirting @ Rs. 50 per meter.
8th January 2010: Purchased for cash from Aravind Mills, 50 meters muslin @ Rs. 40 per meter.
15th January 2010: Purchased on credit from India Textile Mills, 120 meters suiting @ Rs. 100 per meter and 100 meters shirting @ Rs. 60 per meter.
20th January 2010: Purchased laser printer on credit from Bharat Company Ltd. for Rs. 12,000. (March 2011)
Answer:
Purchase Day Book

Question 14.
The following are the transactions taken from the books of a furniture dealer. (March 2011)
March 1: Sold to Anil, 5 tables, @ Rs. 2,000 per table
March 7: Sold to Mithra, 2 dressing tables, @ Rs. 1,900 per table.
March 8: Sold to Ganga, 2 dining tables, @ Rs. 3,000 per table.
March 18: Sold to Ameer, a motorcycle for Rs. 14,000
March 21: Sold to Assis, 10 wooden chairs, @ Rs. 500 per chair.
March 25: SoldtoShilpa, 5 wooden tables, @Rs. 2,500 per table
Prepare the sales book for the month of March.
Answer:

Question 15.
Total of the discount column in the payment side of the cashbook is posted to the ________ (March 2012)
a) discount allowed account
b) discount received an account
c) returns inwards account
d) returns outwards account
Answer:
b) Discount Received Account

Question 16.
Fixed asset purchases on credit are recorded in the ______ journal. (March 2012)
Answer:
Special journal/General journal/Journal proper

Question 17.
Cashbook is different from other journals. Explain any four features of a cashbook. (March 2012)
Answer:
Features of a Cash Book
a) It is a daybook used to record all receipts and payments of cash.
b) All receipts of cash are entered on the debit side of the cash book, while all cash payments are entered on the credit side.
c) All entries are made date-wise.
d) A cash book serves the purpose of both journal and a ledger account.

Question 18.
Correct the following statements. (March 2012)
a) Increase in expense is debited in the income account.
b) Increase in liability is debited in the asset account.
Answer:
a) Increase in expense is debited in the expense account
b) Increase in liability is credited in the liability account

Question 19.
Write the business transaction corresponding to the following entries: (March 2012)

Answer:
a – Withdraw from the bank for personal or domestic uses.
b – Goods distributed as free samples.

Question 20.
The following transactions took place during the week ending 7th May 2011. How will you record them in the analytical petty cashbook which is maintained with a weekly cash float (interest) of Rs 500? (March 2012)

(Hint: Cash float (imprest) is the amount which the main cashier hands over to the petty cashier in order to meet the petty cash expense of a given week)
Answer:
Analytical Petty Cash Book

Question 21.
“Accounting equation forms the basis of the accounting process.” Prove that the accounting equation is satisfied in all the following transactions. (March 2012)
a) Mr. Suresh commenced business with cash Rs.40,000.
b) Purchased goods on credit Rs. 6,500.
c) Paid rent Rs.500.
d) Sold goods costing Rs. 6,500 on credit for Rs.8,000.
Answer:

Question 22.
Prepare an analytical petty cash book on the Imprest system from the following. (March 2012)

Answer:
Analytical Petty Cash Book

Question 23.
An asset account will usually show ______ balance only. (Say 2012)
a) Credit
b) Debit
c) Equality
d) None of these
Answer:
b) Debit

Question 24.
The type of account usually having a debit balance is _______ (Say 2012)
a) Capital Account
b) Bills payable
c) Bank Account
d) Depreciation
Answer:
c) bank a/c or d) Depreciation

Question 25.
If both the aspect of the same transaction appears in one account it is called _______ entry. (Say 2012)
Answer:
Contra

Question 26.
Journal is a book of ______ entry, while ledger is the book of _______ entry. (Say 2012)
Answer:
Original/Primary and Secondary

Question 27.
Identify the debit and credit aspects of the following business transaction. Goods took by the owner for his personal use. (Say 2012)
Answer:
Goods took by the owner for his personal use.
Debit – Drawings
Credit – Purchase

Question 28.
List out the appropriate source document for recording the following transactions. (Say 2012)
a) Electricity charges paid
b) Salary paid
c) Deposit of money into a bank
d) Receipt of cash from the sale of goods.
Answer:
a) Receipt from KSEB
b) Payroll or Acquittance
c) Counterfoil of Pay-in-slip
d) Sales bill/Receipt

Question 29.
Show the impact of the following transactions on the accounting equation: (Say 2012)
a) On 1st January 2008 Umesh started the business with ₹ 5,00,000.
b) On 5th January 2008 purchased Land for ₹ 1,00,000
c) On 10th January 2008 purchased machinery for ₹ 50,000.
d) On 20th January 2008 purchased goods for ₹ 1,00,000 on credit from Raju.
e) On 25th January 2008 deposited ₹ 2,00,000 in the bank.
f) On 26th January 2008 purchased furniture for ₹ 25,000.
g) On 27th January 2008 introduced Additional Capital of ₹ 50,000.
h) On 30th January 2008 purchased goods for cash ₹ 2,00,000.
Answer:
Assets = Liabilities + Capital

650000 = 550000 + 100000

Question 30.
Roy started a business on 1 st April 2010 by investing Rs. 50,000. Help him to find out the closing balance of cash for the month considering the following transactions. (Say 2012)

Answer:
Cash Book

Question 31.
The transaction started the business with cash results in ________ (March 2013)
a) Increase in assets and decrease in assets
b) Increase in assets and a decrease in liability
c) Decrease in asset and increase in liability
d) Increase in asset and increase in liability
Answer:
d) Increase in asset and increase in liability

Question 32.
Purchase of furniture from M/s. Thankam Traders is recorded in _________ (March 2013)
a) Purchase Day Book
b) Cashbook
c) Journal Proper
d) Sales Day Book
Answer:
c) Journal Proper

Question 33.
Accounts that normally have debit balances are _______ (March 2013)
a) Assets, expenses, and revenues
b) Assets, expenses, and owner’s capital
c) Assets, liabilities, and owner’s drawings
d) Assets, owner’s drawings, and expenses
Answer:
d) Assets, Owner’s drawings, and Expenses.

Question 34.
Match the following. (March 2013)

Answer:
Purchase Day Book – Invoice
Sales Return Book – Credit Note
Cash Book – Voucher
Purchase Return Book – Debit Note

Question 35.
Unni purchased goods for Rs. 9818 and the trader allowed a discount of Rs. 18 at the time of purchase. (March 2013)
a) Identify the type of discount.
b) Mention the other types of discounts available and differentiate them from the one stated above.
Answer:
a) Trade Discount
b) Cash Discount/Discount allowed.
Difference between Trade Discount and Cash Discount

Trade Discount	Cash Discount
1. It is allowed by the seller to the purchaser.	1. Allowed by the Creditors to the debtor.
2. Encourages bulk purchases.	2. Encourages prompt payments.
3. Not shown in the books of accounts.	3. Shown in the books of accounts.

Question 36.
Give the accounting equation after each transaction. (March 2013)
a) Thomas started business with cash Rs. 50,000
b) Purchased goods on credit from Smitha, Rs. 90,000
c) Sold goods for cash Rs. 40,000
d) Paid wages Rs. 2,000
Answer:
Assets = Liabilities + Capital

Question 37.
Journal is prepared on a ______ basis. (March 2014)
a) daily
b) weekly
c) monthly
d) yearly
Answer:
a) daily

Question 38.
If goods are sold for Rs. 12500 and the discount allowed is Rs. 600, what amount will be recorded in the cash book? (March 2014)
a) 12500
b) 11900
c) 13100
d) 600
Answer:
b) 11900

Question 39.
Debit note is a source of document for recording the ________ (March 2014)
a) Sales returns
b) Purchase returns
c) Purchases
d) Sales
Answer:
b) Purchase returns

Question 40.
Complete the following with “Principal Book, Primary Book, First Entry, Second Entry.” (March 2014)
a) Cash book: _________: ___________
b) Cash account: ________: __________
Answer:
a. Cash book – Primary Book, First Entry
b. Cash Account – Principal Book, Second Entry

Question 41.
Enter the following transactions in the Purchase Returns book of Morazha Ltd. (March 2014)
2013
March 5: Returned to Shalima Traders, Goa, 5 bags of coffee @ Rs. 300 per bag.
March 12: Returned to Dhanesh Enterprises, Madgoa, 10 chests of tea @ Rs. 400 per chest less trade discount 10%.
March 25: Allowance claimed on account of a mistake in the invoice Rs. 1,000.
Answer:
Purchase Return Book of Morazha Ltd.

Question 42.
Record the following transactions in the petty cash book. On 1st January 2013, Rs. 50 was given to the petty cash clerk who made the following payments. (March 2014)
Jan. 2 – Stationery Rs.2.50, Postage Rs.3.00
Jan. 5 – Freight Rs. 6.00; Telegram Rs. 4.50
Jan. 10 – Printing Rs. 5, Stationery Rs. 2.50
Jan. 18 – Travelling expenses Rs. 10
Answer:
Analytical Petty Cashbook

Question 43.
Prepare a double column cash book on behalf of a cloth merchant from the information given below. (March 2014)

Answer:
Cashbook with Cash and Bank columns

Question 44.
_______ is used as a source document for recording purchase returns. (March 2015)
Answer:
Debit Note

Question 45.
Given below are some journal entries. (March 2015)
a) Give Journal entries to these entries.
b) Explain the type of discount mentioned in the second Journal entry.

Answer:

Question 46.
Some transactions relating to a business are given below. (March 2015)

a) Prepare a suitable cashbook from the above.
b) Identify a special Journal where goods are withdrawn by the proprietor for personal use worth Rs. 200 will be recorded.
Answer:
a) Cash Book with cash and Bank column

b) Journal Proper

Question 47.
a) Fill in the blank. (March 2015)
“Deposited money into the bank worth Rs. 5,000”. While posting the above entry into the cashbook, this is treated as a/an _________ entry.
b) Fill in the blank columns.

Answer:
a) a contra entry
b) i. Purchase Day Book
ii. Cash Book
iii. Opening and closing entries, Adjustingentries, Rectification entries, etc.
iv. Sales Return Book

Question 48.
a) Asset = ______ + Capital
b) Show the accounting equations on the basis of the following transactions.
i) Nibin commenced business with cash of Rs. 80,000
ii) Bought goods for cash Rs. 14000
iii) Bought goods on credit Rs. 10000
iv) Received interest Rs. 1200
v) Paid rent Rs. 1,600
c) Prepare a Cash account from the above transactions. (March 2015)
Answer:
a) Assets = Liabilities + Capital
b)

Question 49.
Sathees gives you the following transaction: (Say 2015)
01-07-2014. Purchased goods from Revathy Rs. 10,000. Trade discount @ 10%
a) In which book will this transaction be recorded?
b) Prepare the special journal.
Answer:
a) Purchase journal/Purchase daybook
b) Purchase Daybook

Question 50.
A firm has given you certain particulars relating to Siva Kumar. (Say 2015)
The amount owed to Siva Kumar on 01-01-2014 Rs.4,000
Purchases from him during the year Rs.4,000
Discount received from Siva Kumar Rs. 1,000
Cash paid to him Rs. 14,000
a) Who is Siva Kumar to the business?
b) Prepare Siva Kumar’s account.
Answer:
a) Creditor
b) Sivakumar’s A/c

Question 51.
Prepare a petty cash book for the following transactions during the month of January 2014 with a weekly imprest of Rs. 500. (Say 2015)


Answer:
Analytical petty cash book

Question 52.
Ravi, a stationery merchant whose cash transactions during the month of January 2014 are as follows: (Say 2015)
1-1-2014 Balance of cash in hand Rs.12,000
1- 1-2014 Bank balance Rs.9,ooo
2-1-2014 Sold goods for cash Rs.17,000
4-1-2014 Payment by cheque for the following expenditure
Salary Rs. 1,200
Rent Rs. 800
DTP charges Rs. 500
05-01-2014 Suresh, a customer has deposited Rs.6,000 into our bank directly.
Prepare a suitable cash book for recording the above transactions.
Answer:
Cashbook with cash and bank column

Question 53.
Purchased goods from Sreejesh for cash. In this transaction which account is credited? (March 2016)
a) Purchase
b) Sreejesh
c) Cash
d) None of these
Answer:
c) Cash

Question 54.
Journal and ledger are two important books maintained in accounting. (March 2016)
a) State any two differences between these books.
b) Purchase office furniture for Rs. 500 by cheque.
The account to be debited is _______
Answer:
a) i) Journal is the book of primary entry whereas ledger is the book of secondary entry.
ii) The process of entering transactions in the journal is called journalizing. The process of recording entries in the ledger is called posting.
b) Furniture Account is debited.

Question 55.
Complete the table given below. (March 2016)

Answer:
a) Expenses, Radha
b) Sales returns, Assets
c) Expenses, Asset

Question 56.
GM Traders has the following transactions with SP Traders. (March 2016)

Prepare SP Trader’s account in the books of GM Traders for June 2014.
Answer:
SP Traders A/c

Question 57.
Prepare a cashbook from the following transactions for March 2015. (March 2016)

Answer:

Question 58.
In every organization, a large number of small payments of repetitive nature are there. To record these as a separate cash book is maintained is called petty cashbook. (March 2016)
a) Name the person who prepares this book.
b) What is imprest?
c) Prepare a petty cashbook from the following transactions of Nisha associates for the month of January 2000, under analytical firm given that imprest amount is Rs. 500.

Answer:
a) Petty cashier
b) Imprest is a fixed sum given by the main cashier to the petty cashier at the beginning of the period.
c) Analytical Petty Cash Book

Question 59.
For the quite efficient and accurate recording of a business transaction, the journal is subdivided into special journals. (March 2016)
a) List any two examples for special journals.
b) Prepare a cash book from the following transactions of grace enterprises for the month of December 2010.

Answer:
a) Cashbook, purchase day book, sales day book, purchase return book, sales return books
b) Cashbook with cash and bank column

Question 60.
Goods withdrawn by the proprietor for personal use are debited to _________ (Say 2016)
a) capital account
b) drawings account
c) stock account
d) purchase account
Answer:
b) Drawings account

Question 61.
Goods returned by customers are also known as ______ (Say 2016)
a) purchase returns
b) returns outwards
c) returns inwards
d) goods in transit
Answer:
c) Returns inwards

Question 62.
Show the accounting equation in the respect of the following transactions. (Say 2016)
a) Started business with cash Rs. 1,00,000
b) Purchased goods from Menon Rs. 30,000
c) Sold goods for cash Rs. 20,000
d) Paid salary Rs. 5,000
Answer:
Asset = Liabilities + Capital

Asset = Liabilities + Capital
1,25,000 = 30,000 + 95,000

Question 63.
a) Prepare a simple cash book from the following: (Say 2016)

Answer:

Question 64.
Prepare an analytical petty cash book from the following details. (Say 2016)

Answer:
Analytical Petty Cash Book

Question 65.
Journal entry to record salaries paid will include ________ (March 2017)
a) debit cash and credit salaries
b) debit salaries and credit cash
c) debit capital and credit salaries
d) debit salaries and credit capital
Answer:
b) debit salaries and credit cash

Question 66.
JMr. Adwaith started a business with Rs. 2,50,000 as an initial investment. of which he paid Rs. 20,000 for the purchase of furniture, Rs. 25,000 for computers and Rs.40,000 for the stock of goods. He sold goods on credit to Ashok for Rs. 3,000. He also purchased goods from Sudeep on credit for Rs. 15,000. From the above information, identify (March 2017)
a) What is the amount of capital?
b) Who is the debtor and what is the amount receivable from him?
c) What are the fixed assets he bought?
Answer:
a) Capital = Rs. 2,50,000
b) Debtor – Ashok
Amount Receivable – Rs. 3000
c) Furniture and computer

Question 67.
Mr. Mrinal got an appointment as a cashier in a firm for handling only the small payments and expenses. He records these in a separate book. (March 2017)
a) Identify the name of the book prepared by Mr. Mrinal.
b) Prepare the book from the following transactions.

Answer:
a) Petty cash book
b) Petty cash book

Question 68.
You are given certain transactions of a trader. (March 2017)
Started business with cash Rs. 60,000
Furniture purchased Rs. 12,000
Purchased goods on credit from Abhi Rs. 8,000
Received commission Rs. 2,000
a) Prepare an accounting equation for the above.
b) Supply the missing amounts on the basis of the accounting equation.

Answer:

2) _____ = 30,000 + 9000
Assets = 39,000

Question 69.
Prepare Purchase Book from the following transactions. (March 2017)

Answer:
Purchase Book

Question 70.
Started business with cash Rs. 85,000 and stock Rs. 15,000. Sold goods for cash Rs. 10,000. (March 2017)
a) Prove that the accounting equation is satisfied in the above transactions.
b) Also pass the journal entries to record the above transactions.
Answer:
a) Assets = Liabilities + Capital

Question 71.
Sethu a dealer in books had the following transactions for the month of June 2016. (March 2017)
a) Purchased books on credit from Himalaya Publishers:
100 copies of Accountancy Text for Class XI @ Rs. 150 per text. 80 copies of Business Studies Text for Class XI @ Rs. 120 per text.
b) Purchased books on credit from Saradhi Books:
90 copies of Accountancy Text for Class XII @ Rs. 180 per text. 75 copies of Business Studies Text for Class XII @ Rs. 140 per text. Trade discount allowed 5%.
c) Returned to Saradhi Books:
8 copies of Accountancy Text for Class XII @ 180 per text. 15 copies of Business studies Text for Class XII @ Rs. 140 per text.
i) Record the above transactions in the appropriate day books.
ii) Identify the source document for recording the transaction no. (c) above.
Answer:
(i) Purchase Day Book

Purchase Return Book

(ii) Debit note

Question 72.
Prepare a double-column cashbook from the details given below. (March 2017)

Answer:
(b) Cashbook with cash and Bank column

Kerala State Board New Syllabus Plus One Accountancy Chapter Wise Previous Questions and Answers Chapter 2 Theory Base of Accounting.

Kerala Plus One Accountancy Chapter Wise Previous Questions and Answers Chapter 2 Theory Base of Accounting

Question 1.
Closing stock is valued at _______ (March 2010)
a) Cost price
b) Market price
c) Cost price or market price whichever is lower.
d) replacement cost
Answer:
c) Cost price or market price whichever is lower.

Question 2.
Assets are shown at cost less depreciation due to the following principles. (March 2010)
a) Realization
b) Going concern
c) Duality
d) Dissolution
Answer:
b) Going concern

Question 3.
Revenue from the sale of products ordinarily is reported as part of the earning in the period when _________ (March 2010)
a) the sale is made
b) the cash is collected
c) the products are manufactured
Answer:
a) the sale is made

Question 4.
In double-entry book-keeping, every transaction has two aspects. (March 2010)
Answer:
True

Question 5.
The _____ concept makes a distinction between a business and its proprietor. (March 2011)
a) business entity
b) consistency
c) going concerned
d) accounting entity
Answer:
d) accounting entity

Question 6.
Assets are always equal to capital plus ________ (March 2011)
Answer:
Liabilities

Question 7.
Revenue is generally recognised being earned at, when ________ (March 2011)
a) cash is received
b) goods are delivered
c) sale is effected
Answer:
c) Sales is effected

Question 8.
According to the _______ principle, frequent changes in accounting policies adversely affect the reliability of financial information. (March 2011)
Answer:
Consistency principle

Question 9.
State whether the following is “true” or “false”. If false, correct the same. (March 2011)
It is on the basis of the going concern concept, that assets are valued at market price.
Answer:
False, It is on the basis of the going concern concept, the business has an indefinite life.

Question 10.
Excess of assets over liability is _________ (March 2012)
a) fixed assets
b) current assets
c) capital
d) drawings
Answer:
c) capital

Question 11.
Accounting Standards-2 (AS2) deals with ________ (March 2012)
a) depreciation accounting
b) revenue recognition.
c) valuation of inventory
d) accounting for fixed assets
Answer:
c) valuation of inventory

Question 12.
Debit Means _______ (March 2012)
Answer:
Receiving aspects of a transaction

Question 13.
Enumerate four different forms of the accounting equation. (March 2012)
Answer:
Accounting Equation
Assets = Equities
The properties owned by a business are called assets, the right to the properties are called equities. Equities may be creditors’ equity or owners’ equity. Equities of creditors being debts of the business are called liabilities. The equity of owners is called capital or owners equity.
Therefore, Assets = Liabilities + Capital i.e., A = L + C
Capital = Assets – Liabilities i.e., C = A – L
Liabilities = Assets – Capital i.e., L = A – C
Assets – Capital – Liabilities = Zero i.e, A – C – L = Zero

Question 14.
Identify the accounting principles or concepts involved in the following: (March 2012)
a) Mr. Sreenath, owner of the business, invested Rs. 10,000 in his business. He is treated as a creditor of the business to the extent of Rs. 10,000 and his capital account is credited with the amount.
b) All transactions recorded in the books of accounts must have a supporting document in evidence of it.
c) Closing stock is valued at cost price or market price whichever is less.
Answer:
a) Business Entity/Accounting Entity Assumption
b) Verifiability/Objectivity Principle
c) Prudence/Conservatism Principle

Question 15.
Briefly explain any four of the modifying principles of accounting. (March 2012)
Answer:
There are certain general conventions or principles which supplement the basic principles for the preparation of accounting records and financial statements. They are called modifying conventions or principles.
The important modifying principles are:
a. Cost-Benefit
b. Materiality
c. Consistency
d. Prudence or conservatism
e. Timeliness
f. Substance over legal form
g. Variation in accounting practices.

a. Cost-Benefit Principle: This principle is a generally accepted norm that the cost of doing anything must not exceed the possible benefit that may be derived. This is applicable in the case of accounting also. Money spent for undertaking accounting work should definitely provide more benefit than the cost incurred.

b. Materiality Principle: Materiality means relevance or importance or significance. As per this principle, all material facts should be disclosed in the financial statements, but insignificant and immaterial facts need not be disclosed in detail. For example, purchase of items like pen, pencil, scissors etc. are to be recorded as assets but practically these items are treated as expenses under the head stationary.

c. Consistency Principle: Consistency means steadiness or unchanging nature. Accounting policies and practices adopted must be consistent for a relatively reasonable period of time. The comparison of the financial statement of one year with that of another year will be effective and meaningful only if accounting practices and methods remain unchanged over year.

d. Conservatism or Prudence Principle: This principle calls for losses while recording accounting information but at the same time does not permit anticipation of profits. This principle implies that while preparing financial statements all possible losses are to be provided for but incomes can be recognized only when there is a certainty. It is base on the principle of prudence that stock is the value at market price or cost price whichever is less and provision is provided for doubtful debts.

Question 16.
According to ________ concept, it is assumed that business will last for a long period. (Say 2012)
a) Going concerned
b) Accounting entity
c) Dual aspect
d) Consistency
Answer:
a) Going concerned

Question 17.
A firm purchased pen and paperweight and included these items under the head stationery. Identify the relevant accounting principle. (Say 2012)
Answer:
Materiality Principles

Question 18.
Premier Ltd. supplies stationeries to ABT Ltd. on credit assuming that they can realise the amount in the future period. Name the relevant accounting concept and explain it. (Say 2012)
Answer:
Going concerned or Revenue Realisation concept.

Question 19.
Transactions relating to the qualitative aspect of business are not recorded because of the _________ (March 2013)
a) money measurement concept
b) entity concept
c) accrual concept
d) consistency principle
Answer:
a) money measurement concept

Question 20.
Find the odd one and state the reason. (March 2013)
a) Matching
b) Full disclosure
c) Dual aspect
d) Going concerned
Answer:
d) Going concerned.
All others are Accounting principles.

Question 21.
A firm decided to make provision for doubtful debts @10% on debtors for the year 2012-13. Name the relevant accounting principle applied here and explain. (March 2013)
Answer:
Conservatism or Prudence Principle: This principle calls for losses while recording accounting information but at the same time does not permit anticipation of profits. This principle implies that while preparing financial statements all possible losses are to be provided for but incomes can be recognized only when there is a certainty. It is base on the principle of prudence that stock is the value at market price or cost price whichever is less and provision is provided for doubtful debts.

Question 22.
‘Business entity assumption is not applicable to a partnership firm.’ State whether this statement is True or False. (March 2014)
Answer:
False. Business Entity Assumption applies to all forms of business like sole proprietorship, partnership, and Joint Stock companies.

Question 23.
Accounting standards in India are issued by _______ (March 2014)
Answer:
Accounting Standard Board (ASB) was set up by the Institute of Chartered Accountants of India.

Question 24.
Which one of the following principles of accounting helps to equate the assets of a firm with its liabilities? (March 2014)
a) Full Disclosure principle
b) Duality principle
c) Matching principle
d) Cost principle
Answer:
b) Duality principle

Question 25.
Which assumption of accounting, states that the capital supplied by the proprietor is a liability to the business? Describe it in one or two sentences. (March 2014)
Answer:
Accounting Entity/Business Entity Assumption This concept assumes that the entity of business is different from its owners. The business is treated as a unit or entity separate from the person who control it. The proprietor is treated as a creditor to the extent of the amount invested by him on the assumption that he has given money and the business has received it.

Question 26.
Identify the relevant principles and concepts associated with the following. (March 2015)

1. The quality of manpower is not recorded in the books of accounts.
2. Capital is a liability for the business.
3. For every debit, there is an equal and corresponding credit.
4. Contingent liabilities are shown as a footnote in the balance sheet.
5. Anticipate no profit but provide for all possible losses.

Answer:

1. Money measurement concept
2. Business Entity concept
3. Duality principle
4. Full Disclosure Principle
5. Prudence or conservatism Principle

Question 27.
Every transaction has two aspects which will be recorded in the books of accounts. (March 2015)
a) Identify and explain the accounting concept referred to above, by giving suitable examples.
b) Narrate a transaction which affects only the asset side of an accounting equation.
Answer:
a) Duality Principle
According to this concept, each and every business transaction has two aspects’ – a giving aspect and a receiving aspect. The giving aspect of a transaction is called “credit” and the receiving aspect of a transaction is called “Debit”.
For example Manu started the business with Rs. 10000 The effect of this transaction is that
It increases cash (assets) Rs. 10000
It increases capital (liability) Rs. 10000

b) Purchased goods for cash
cash deposited into bank
sales of assets

Question 28.
Match the following: (Say 2015)

A	B
a) Matching concept	i) Verifiable objective
b) Money measurement concept	ii) Salary outstanding
c) Conservatism concept	iii) Efficiency of the labour
d) Vouchers and bills	iv) Provision for bad debts

Answer:
a) Matching concept – Salary outstanding
b) Money measurement Concept – Efficiency of the labour
c) Conservatism concept – Provision for bad debts
d) Vouchers and bills – Verifiable objective

Question 29.
Which one of the following is INCORRECT. (March 2016)
a) Assets = Liabilities + Capital
b) Liabilities = Assets – Captial
c) Captial = Assets – Liabilities
d) Liabilities = Assets + Captial
Answer:
d) Labilities = Assets + Capital

Question 30.
The fact that a business is separate and distinguished from its owner is best exemplified by the ______ concept. (March 2016)
a) money measurement
b) going concerned
c) business entity
d) cost
Answer:
c) Business entity

Question 31.
Identify the accounting principle related to the following transactions. (March 2016)
a) A land was purchased for Rs.5,00,000. But the market value of it was Rs.7,50,000. It was recorded in the books of the firm at Rs.5,00,000.
b) A business unit would continue to carry out its operations indefinitely fora long period of time and not liquidate in the near future.
Answer:
a) Historical cost principle/Cost principle
b) Going concern concept

Question 32.
In a meeting, the General Manager appreciate the sales department’s achievement of Rs.25 lakhs sales during the year 2015. But this activity of the General Manager is not recorded in the accounts of the business. (March 2016)
a) Identify the accounting principle on the basis of which this activity is not recorded?
b) Explain the above principle.
Answer:
a) Money measurement concept
b) According to this concept, transactions that can be measured in terms of money only are recorded in the books of accounts. Here, the activity of the general manager cannot be measured in terms of money.

Question 33.
Rajanesh is a manager with great expertise in management and leading his firm very well. But his expertise does not find a place in the accounting records of the firm. (March 2016)
a) Is it genuine according to the rules of accounting?
b) State your answer with the reason.
Answer:
a) Yes
b) According to the money measurement concept, transactions that can be measured in terms of money only are recorded in the books of accounts.

Question 34.
State the relevant principles/Concepts. (Say 2016)

Statements	Related Accounting principle/concept
1. Owner and Business have a separate existence	?
2. Recording monetary events only	?
3. Business has got indefinite life	?
4. Follow the same accounting practices year after year	?
5. Stock is valued at cost price or market price whichever is less	?
6. Compare expenses with revenues of an accounting period.	?

Answer:

1. Accounting Entity concept or Business Entity concept
2. Money Measurement concept
3. Going concern concept
4. Consistency principle
5. Conservatism or prudence principle
6. Matching principle

Question 35.
Transactions between owner and business are recorded due to the ______ principle. (March 2017)
a) going concerned
b) accounting entity
c) matching
d) consistency
Answer:
b) accounting entity

Question 36.
A building worth Rs. 10 lakhs is purchased for Rs. 8 lakhs and recorded the same in the books of account at Rs. 8 lakhs.
a) Name the accounting principle referred to in the above. (March 2017)
b) Explain that principle.
Answer:
a) Historical cost principle
b) This principle requires that all transactions should be recorded at their acquisition cost. The cost principle assumes that all assets are to be recorded at the total amount paid to acquire them and this cost is the basis for all subsequent accounting for those assets.

Question 37.
Match the following. (March 2017)

A	B
a) Closing stock valued at cost or market price whichever is less	i) Objectivity Principle
b) Every transaction will have two aspects	ii) Money measurement concept
c) All business events not recorded in the accounting	iii) Dual aspect concept
d) Accounting information should be free from bias	iv) Principle of conservatism

Answer:
a → iv. Principle of conservatism
b → iii. Dual aspect concept
c → ii. money measurement concept
d → i. objectivity principles

Kerala State Board New Syllabus Plus One Accountancy Chapter Wise Previous Questions and Answers Chapter 1 Introduction to Accounting.

Kerala Plus One Accountancy Chapter Wise Previous Questions and Answers Chapter 1 Introduction to Accounting

Question 1.
Find the odd one out. (March 2010)
a) Machinery
b) Land and building
c) Closing stock
d) Furniture
Answer:
c) Closing stock

Question 2.
“The primary objective of accounting is to provide information to facilitate business decisions”. Mention any four objectives of accounting. (March 2010)
Answer:
1) Maintenance of business records
2) Ascertainment of profit/loss
3) Ascertainment of financial position
4) Providing information to users

Question 3.
The major objectives of accounting include ascertaining the operating results of a business. Mention four advantages of accounting to business. (March 2010)
Answer:
The following are the important objectives of accounting.

• Keeping records of business transactions.
• Ascertainment of Profit or Loss.
• Ascertainment of the financial position of business enterprises.
• Providing meaningful information to different groups of people having an interest in the business.

a) Keeping of records of business transaction
The main purpose of accounting is to identify business transactions of financial nature and enter into appropriate books of accounts. The accounting records should be made properly and systematically, so that requisite information may be obtained at a glance.

b) Ascertainment of Profit or Loss
The result of business (Profit or Loss) is available from the statement prepared for ascertaining it, called the Profit and Loss Account.

c) Ascertainment of financial position
At the end of an accounting year, a position statement is known as the ‘Balance Sheet’ is prepared. The value of assets and liabilities are depicted in the Balance Sheet. The Balance sheet gives a true and fair view of the state of affairs of the concern.

d) Providing meaningful information to different groups of people having an interest in the business
Accounting records provide meaningful information to a different group of people having an interest in the business.

Question 4.
Define accounting and explain five objectives of accounting. (March 2010)
Answer:
According to American Institute of certified Public Accountants, “Accounting is the art of recording, classifing and summarizing in a significant manner and in terms of money, transations and events which are in part, at least, of a financial character and interpreting the results there of.”
The following are the important objectives of accounting.
a) Keeping of records of business transaction.
b) Ascertainment of Profit or Loss.
c) Ascertainment of financial position of business enterprises.
d) Providing meaningful information to different groups of people having interest in the business.

Question 5.
Business sold goods to Mujeeeb on credit. Mujeeb is the _________ of the business. (March 2011)
Answer:
Debtor

Question 6.
What represents the amount invested by the owner into the business? (March 2011)
a) Assets
b) Revenue
c) Capital
Answer:
c) Capital

Question 7.
If Mr. Kumar purchased from our business for Rs. 10,000, he is our creditor. (March 2011)
Answer:
False, Debtor

Question 8.
Assets that can be converted into cash with a year are called current assets. (March 2011)
Answer:
True

Question 9.
“The primary objective of accounting is to provide information to facilitate business decisions.” Mention any four objectives of accounting. (March 2011)
Answer:
a) Facilitate maintenance of business records
b) Ascertainment of profits or loss
c) Ascertainment of financial position
d) Providing information to users.

Question 10.
_________ are the internal users of an account. (March 2012)
Answer:
Owners

Question 11.
Fund based accounting is used by ________ (March 2012)
a) multinational companies
b) trading organizations
c) government organizations
d) manufacturing organizations
Answer:
c) government organizations

Question 12.
Fathima took an educational loan of Rs. 10,000 from SBI, Calicut. The relationship which exists between SBI and Fathima is ______ (March 2012)
a) Fathima is the debtor of SBI, Calicut
b) SBI, Calicut is the debtor of Fathima
c) Fathima is the creditor of SBI, Calicut
d) Fathima is the proprietor of SBI, Calicut
Answer:
a) Fathima is the debtor of SBI, Calicut

Question 13.
A student of XI commerce, after going through the topic, “Capital expenditure and revenue expenditure” has classified certain expenditure as given below. (March 2012)

Capital Expenditure	Revenue Expenditure
1. Machinery purchased	1. Sale of land
2. Depreciation on machinery	2. Installation charge on machinery
3. Goods purchases	3. Rent paid

Do you agree with the above classification? If not correct it.
Answer:
No, Capital expenditure

• Machinery purchased
• Installation charge on machinery

Revenue Expenditure

• Depreciation on machinery
• Rent paid
• Goods purchases

Question 14.
Identify the events not amenable to accounting treatment. (Say 2012)
a) Sale of goods
b) Salary paid
c) Directors are appointed
d) Rent received
Answer:
c) Directors are appointed

Question 15.
Find the odd one out. (Say 2012)
a) Manager
b) Bank
c) Government
Answer:
a) Manager

Question 16.
Minnu is working as an accountant in an organization and Chinnu is working as a book-keeper. Minnu argued that her work is much wider than that of Chinnu. Do you agree? Why? (Say 2012)
Answer:
Yes.

Book-Keeping	Accounting
1. It is concerned with the presentation of primary books of accounting.	1. It deals with the recording, analysis, and final Interpretation of data.
2. It has limited scope.	2. It has a wider scope.
3. In book-keeping the level of work is less. This work is done by junior staff.	3. The level of work is very high. It is done by senior staff.
4. It does not show the net result and financial position of the business.	4. It shows the profit or loss of the business and position of the net worth of the business.

Question 17.
Complete the series based on the hint given: (March 2013)
Hint: Intangible asset – goodwill
a) Fictitious asset – ______
b) Liquid asset – _________
Answer:
a) Fictitious asset – Preliminery Expenses/Profit & Loss Debit balance.
b) Liquid asset – Cash/Bank/Debtors/Bill receivables.

Question 18.
Name any to internal users of accounting information of your choice. (Say 2012)
Answer:
Managers, Owners, Employees, Management

Question 19.
Mr. Ali is of the opinion that all transactions of a businessman are business transactions. Do you agree with him? Why? (Say 2012)
Answer:
No, Business transactions, which can be expressed in terms of money and have an impact on the assets and liabilities of the business.

Question 20.
The difference between what is owed and what is owed by a business is called ______ (March 2014)
a) assets
b) Liabilities
c) capital
d) profit
Answer:
c) capital

Question 21.
Under which one of the following can the asset of ‘Debtors’ be well placed? (March 2014)
a) Real asset
b) Fixed asset
c) Current asset
d) Human asset
Answer:
c) Current asset

Question 22.
Choose the appropriate answer from the bracket. (March 2014)
(Goods, Liabilities, Assets)
a) Things in which a business deals: __________
b) Things with which a business deals: __________
Answer:
a. Goods
b. Assets

Question 23.
Reliability is one of the qualitative features of accounting. Give two more such features. (March 2014)
Answer:
Relevance, Understandability, Timeliness, Comparability

Question 24.
In how many ways are assets classified? Mention these ways. (March 2014)
Answer:
Assets can be grouped under the following categories:

• Fixed Assets
• Current Assets
• Tangible Assets
• Intangible Assets
• Fictitious Assets
• Wasting Assets

Question 25.
Classify the following liabilities under appropriate heads. (March 2015)

1. Bills payable
2. Bank overdraft
3. Debentures
4. Creditors

Answer:

1. Bills payable – Current Liability
2. Bank overdraft – Current Liability
3. Debentures – Longterm Liability
4. Creditors – Current Liability

Question 26.
What do you mean by accounting? (March 2015)
Answer:
Accounting is an information system which receives data, inputs, processes the same, and gives its output in the form of information which is useful for decision making.

Question 27.
The creditors and bankers need qualitative accounting information for taking appropriate decisions. What qualitative features do they expect in accounting information? (March 2015)
Answer:
Reliability, Relevance, Understandability, comparability, and timeliness.

Question 28.
Write any three objectives of accounting. (March 2015)
Answer:
Objectives of Accounting

• Facilitate maintenance of business records
• Ascertainment of profit or loss
• Ascertainment of financial position
• Providing information to users.

Question 29.
Pick out the wrong pair. State the reason. (Say 2015)
a) Patent, Copyright
b) Stock, Debtors
c) Salary, Rent
d) Cash, Furniture
Answer:
d) Cash, furniture

Question 30.
Find the odd one and state the reason. (March 2016)
a) Debtors
b) Creditors
c) Cash at bank
d) Stock
Answer:
b) Creditors
All others are current assets, this is a current liability.

Question 31.
Which of the following is NOT a business transaction? (March 2016)
a) Bought motorcar for business Rs. 1,00,000
b) Paid employee’s salary Rs. 1,000
c) Paid sons’ fees from business Rs. 2,000
d) Paid sons’ fees from his personal account Rs. 2,000
Answer:
d) Paid sons’ fees from his personal account Rs.2,000

Question 32.
Saritha, dealing in stationery items, purchased an alamarah for 34,000 and also purchased stationery items like pen, pencil, paper, etc for Rs. 10,000. (March 2016)
a) Which of the above transactions is a capital expenditure?
b) Distinguish between capital expenditure and revenue expenditure.
Answer:
a) Purchase of Alamarah
b)

Capital Expenditure	Revenue Expenditure
1. Amount spent for the acquisition of an asset	1. Amount for day to day operation of the business
2. Increases earning capacity	2. Maintain earning capacity
3. Non-recurring by nature	3. Recurring by nature
4. Benefits more than a year	4. Benefits for one year

Question 33.
Things or properties of value are called _______ (Say 2016)
a) assets
b) liabilities
c) capital
d) revenue
Answer:
a) assets

Question 34.
Accounting means recording of _______ (March 2017)
a) economic transactions
b) economic events
c) both options a & b
d) neither options a & b
Answer:
c) both options A and B

Question 35.
Vinod took a loan of Rs. 1,00,000 from Canara Bank. Identify the debtor in the above transaction. (March 2017)
Answer:
Vinod – Debtor

Question 36.
Accounting possesses certain qualitative features. List them. (March 2017)
Answer:
Qualitative features of accounting are
a) Reliability
b) Relevance
c) Understandability
d) comparability

Question 37.
Classify the following assets under appropriate heads. (March 2017)
a) Cash
b) Machinery
c) Land
d) Stock
Answer:
Fixed Assets – Machinery
Current Assets – Cash

HSE Kerala Board Syllabus HSSLive Plus One Accountancy Chapter Wise Previous Questions and Answers Pdf Free Download in both English Medium and Malayalam Medium are part of SCERT Kerala Plus One Chapter Wise Previous Questions and Answers. Here HSSLive.Guru have given Higher Secondary Kerala Plus One Accountancy Chapter Wise Previous Year Important Questions and Answers based on CBSE NCERT syllabus.

Board	SCERT, Kerala
Text Book	NCERT Based
Class	Plus One
Subject	Accountancy
Chapter	All Chapters
Category	Kerala Plus One

Kerala Plus One Accountancy Chapter Wise Previous Year Questions and Answers

• Chapter 1 Introduction to Accounting
• Chapter 2 Theory Base of Accounting
• Chapter 3 Recording of Transactions – I & II
• Chapter 4 Bank Reconciliation Statement
• Chapter 5 Trial Balance and Rectification of Errors
• Chapter 6 Depreciation, Provisions and Reserves
• Chapter 7 Bill of Exchange
• Chapter 8 Financial Statements – I & II
• Chapter 9 Accounts from Incomplete Records
• Chapter 10 Applications of Computers in Accounting
• Chapter 11 Structuring Database for Accounting
• Chapter 12 Accounting System Using Database Management System

We hope the given HSE Kerala Board Syllabus HSSLive Plus One Accountancy Chapter Wise Previous Questions and Answers Pdf Free Download in both English Medium and Malayalam Medium will help you. If you have any query regarding Higher Secondary Kerala Plus One Accountancy Chapter Wise Previous Year Important Questions and Answers based on CBSE NCERT syllabus, drop a comment below and we will get back to you at the earliest.

Kerala State Board New Syllabus Plus One Maths Chapter Wise Previous Questions and Answers Chapter 10 Straight Lines.

Kerala Plus One Maths Chapter Wise Previous Questions Chapter 10 Straight Lines

Plus One Maths Straight Lines 3 Marks Important Questions

Question 1.
i) Find the slope of the line joining (- 2,6) and (4,8). (MARCH-2010)
ii) Find the value of x if the above line is perpendicular to the line joining (8,12) and (x,24).
Answer:
i)

ii) Slope of line through (8,12)and (x,24)

Since both are perpendicular to each other

Question 2.
i) Write the equation of y-axis. (IMP-2010)
ii) Find the distance between the lines
8x + 15y – 5 = 0 and 8x + 15y + 12 = 0
(Imp (Science) – 2010)
Answer:
i) Equation of y-axis is x = 0
ii) Both are parallel lines, we have;

Question 3.
The vertices of ∆ ABCare A(2,1), B(- 3,5) and C(4,5). (IMP-2012)
i) Write the coordinates of the midpoint of AC.
ii) Find the equation of the median through the vertex B.
Answer:
i)

ii) Equation of the median through the vertex B is the equation of a line passing through the midpoint of AC and the vertex B. ie; through (3,3)and (-3,5)

Question 4.
Find the slope of the straight lines √3x + y = 1, x + √3y = 1 (IMP-2012)
Also find the angles between them.
(Imp (Science) – 2012)
Answer:

Question 5.
The vertices of ∆ABC are A(-2,3), B(2,-3) and C(4,5). (MARCH-2012)
i) Find the slope of BC.
ii) Find the equation of the altitude of ∆ABC passing through A.
Answer:

Question 6.
i) Find the slope of the line joining the points (2,2) and (5,3). (MARCH-2013)
ii) Find the equation of the line joining the points (2,2) and (5,3).
Answer:

Question 7.
i) If two lines are perpendicular, then the product of their slopes is ______. (MARCH-2013)
ii) Find the equation of a line perpendicular to the line x – 2y + 3 = 0 and passing through the points (1 ,- 2).
Answer:

Question 8.
Consider the line joining the points P(- 4,1) and Q(0,5) (IMP-2013)
i) Write the coordinate of the line passing through the midpoint of PQ .
ii) Find the equation of the line passing through the midpoint of PQ and parallel to the line 3x – 4y + 2 = 0
Answer:
i) Midpoint of PQ =
ii) The equation of the parallel line is of the form 3x – 4y + k = 0. Since it passes through (- 2,3) we have;
3(- 2) – 4 + k = 0
=> – 6 – 12 + A: = 0
=>k = 18
Hence the equation is 3x – 4y + 18 = 0

Question 9.
i) Find the slope of the line y = 2x – 3. (MARCH-2013)
ii) Find the equation of the line which makes intercepts – 3 and 2 on the X and Y axes respectively. Find its slope.
Answer:

Question 10.
Consider the lines 2x – 3y + 9 = 0 and 2x – 3y + 7 = 0
i) Find the distance from the origin to these two lines.
ii) Find the distance between these two lines.
Answer:

Plus One Maths Straight Lines 4 Marks Important Questions

Question 1.
i) Find the slope of the line \(\frac{x}{a}+\frac{y}{b}=1\) (IMP-2010)
ii) If the lines joining the points and are perpendicular (0,0), (1,1) and (2,2), (4,y) find y.
Answer:

Question 2.
Find slope of the line through the points (5,-1) and (6,4). (IMP-2011)
ii) Find the equation of the line through (5,-1) and (6,4).
iii) Find x intercept and y intercept of this line.
Answer:

Question 3.
i) Find the slope of the line joining the points (3,- 1) and (4,- 2). (IMP-2012)
ii) Find the angle between the positive x-axis and the line joining the points (3,- 1) and (4,- 2).
iii) Find the equation of the line joining the points (3,- 1) and (4,- 2).
Answer:
i)

ii) Slope=- 1
=>tanθ = – 1
=>θ = 135°
iii) Equation of the line joining the points (3,1) and (4,- 2) is y +1 = – 1(x – 3)
=>y + 1 = – x + 3
=> x + y = 2

Question 4.
i) Find the point of intersection of the lines 2x + y – 3 = 0,3x – y – 2 = 0.(MARCH-2012)
ii) Find the equation of the line passing through the above point of intersection and parallel to the linex + y + 1 = 0
Answer:
i)
2x + y = 3 ……..(1)
3x-y = 2 …………(2)
(1) + (2)
=> 5x = 5
=>x = 1
(1)=> y = 3 – 2 =1
Intersection point is (1,1)
ii) Equation of the parallel line x + y + k = 0 Since it passes through (1,1) we have;
1 + 1 + A = 0
=>k = -2
Equation is x + y- 2 = 0

Question 5.
Consider the line x + 3y – 7 = 0 (IMP-2013)
i) The slope of the line is ……….
ii) Find the image of the point (3,8) with respect to the given line.
Answer:
i) We have; x + 3>’-7 = 0
\(y=-\frac{1}{3} x+\frac{7}{3}\)
Hence the slope = – \(\frac { 1 }{ 3 }\)

ii) The equation of the perpendicular to the given and passing through (3,8) is
(y – 8) = 3(x – 3)
=>y – 8 = 3x – 9
=> 3x – y = 1
Solving
=> 3x – y = 1 and x + 3y = 7
we get the coordinate of D, which is the midpoint of the points (3,8) and (x,y).
3x – y = 1
3x + 9y = 21
– 10y = – 20
=> y – 2;
x + 3y = 7
=> x = – 3 + 7 = 1
Hence midpoint is (1,2)
Therefore the coordinate of the image is
\(\left(\frac{x+3}{2}, \frac{y+8}{2}\right)=(1,2)\)
=>x + 3 = 2
=>x = – 1
=>y + 8 = 4
=>y = – 4
Hence (- 1,- 4)

Question 6.
Find the slope of the line 3x – 4y + 10 = 0 (MARCH-2014)
ii) Find the equation of the line passing through the points (1,3) and (5,6).
iii) Find the equation of the line parallel to x – 2y + 3 = 0 and passing through the point (1,- 2).
Answer:

Question 7.
i) Find the slope of the line passing through the points (3,- 2) and (- 1,4). (MARCH-2014)
ii) Find the distance of the point (3,- 5) from the line 3x – 4y – 26 = 0
iii) Consider the equation of the line 3x – 4y + 10 = 0
Find its
a) Slope.
b) x and y intercepts.
Answer:

Question 8.
i) Find the equation of the line passing through (4,2) with a slope 2. (IMP-2014)
ii) Convert the above equation into intercept form. Find x and y intercepts.
Answer:
i) The equation of the line is
y – 2 = 2(x – 4)
=> y – 2 = 2x-8
=> 2x – y – 6 = 0
ii) Given
=> 2x – y – 6 = 0

x – intercept = 3;
y – intercept = – 6

Question 9.
i) Find the equation of the line passing through the two points (1,-1) and (3,5). (IMP-2014)
ii) Find the angles between the lines
y – √3x – 5 = 0 and √3y – x + 6 = 0
Answer:

Question 10.
Slope of the line L : 2x + 3y + 5 = 0 is. (IMP-2015)
a) \(\frac { 2 }{ 3 }\)
b) – \(\frac { 2 }{ 3 }\)
c) – \(\frac { 3 }{ 2 }\)
d) \(\frac { 3 }{ 2 }\)
ii) Find the equation of the line L’ parallel to L and passing through (2, 2). Find the distance of the lines L and L’
from the origin. Also find the distance between the lines L and L’.
Answer:

Question 11.
The slope of the line passing through the points (3,-2) and (7,-2) is (MARCH-2017)
(a) – 1
(b) 2
(c) 0
(d) 1
ii) Reduce the equation 6x + 3y – 5 = 0 into slope intercept form and hence find it slope and y-intercept.
iii) Find the point on the x-axis which equidistant from the points (7,6) and (3,4).
Answer:

Plus One Maths Straight Lines 6 Marks Important Questions

Question 1.
Reduce the equation3x + 4y – 12 = 0 into intercept form. (MARCH-2010)
Find the distance of it from the origin. Find the distance of the above line from the line 6x + 8y – 18 = 0
Answer:

Question 2.
Consider the straight line 3x + 4y + 8 = 0 (MARCH-2011)
i) What is the slope of the line which is perpendicular to the given line?
ii) If the perpendicular line passes through (2,3) from its equation.
iii) Find the foot of the perpendicular drawn from (2,3) to the given line.
Answer:

Question 3.
i) Find the equation of the line passing through the points (3,- 2) and (- 1,4). (MARCH-2015)
ii) Reduce the equation √3x + y – 8 = 0 into normal form.
iii) If the angle between two lines is \(\frac { π }{ 4 }\) and slope of one of the lines is \(\frac { 1 }{ 2 }\), find the slope of the other line.
Answer:

Question 4.
i) The Slope of a line ‘ L¹‘ making an angle 135° with direction of the positive direction of x-axis is (IMP-2015)
(a)1
(b)- 1
(c)√3
(d)-√3
ii) Find the equation of the line L² perpendicular to L¹ and passing through the point (- 2, 3).
iii) Find the equation of a line passing
through the intersection of x + 2y – 3 = 0 and 4x – y + 7 = 0 and which is parallel to 5x + 4y – 20 = 0 .
Answer:
i) tan(135°) = tan(90 + 45) = -1
ii) Slope of line L²= 1
Equation of line L² passing through (- 2,3)
is y – 3 = 1(x + 2)
=>y – 3 = x + 2
=>x – y + 5 = 0
iii) let the equation line passing through the intersecting point is
x + 2y – 3 + k( 4x – y + 7) = 0
=> (1 + 4k)x + (2 – k)y – 3 + 7k = 0

Question 5.
Which one of the following pair of straight lines are parallel? (MARCH-2016)
a) x – 2y – 4 = 0;2x – 3y – 4 = 0
b) x – 2y – 4 = 0;x – 2y – 5 = 0
c) 2x – 3y – 8 = 0,3x – 3y – 8 = 0
d) 2x – 3y – 8 = 0;3x – 2y – 8 = 0
ii) Equation of a straight line is 3x – 4y + 10=0. Convert it into the intercept form and write the x-intercept and write the x-intercept and y- intercept.
iii) Find the equation of the line perpendicular to the line x – 7y + 5 = 0 and having x-intercept 3.
Answer:

iii) The equation of the perpendicular line will be 7x + y + k = 0.
Since x – intercept is 3, the line passes through the point (3,0). So we have;
7(3) + 0+k = 0
=>21 + 0 + k = 0
=>k = – 21
Therefore the equation is 7x + y – 21 = 0.

Question 6.
Which is the slope of the line perpendicular to the line with slope –\(\frac { 3 }{ 2 }\)?(MAY-2016)
(a) –\(\frac { 3 }{ 2 }\)
(b) –\(\frac { 2 }{ 3 }\)
(c) \(\frac { 3 }{ 2 }\)
(d) \(\frac { 2 }{ 3 }\)
ii) Find the equation of the line intersecting the x-axis at a distance of 3 units to the left of origin with slope – 2.
iii) Assume that straight tines work as the plane mirror for a point, find the image of the point (1,2) in the line x – 3y + 4 = 0
Answer:
i) (d) \(\frac { 2 }{ 3 }\)
ii) Slope is m=- 2 and point is (- 3,0)
Equation is y – yx = mix – xx)
=> y – 0 = – 2(x + 3)
=> y = – 2x – 6
iii)