Plus Two

Kerala Plus Two Zoology Model Question Paper 5

Time: 1 Hour
Cool off time: 10 Minutes
Maximum: 30 Score

Answer all the following questions. Each carries 1 score.

Question 1.
Name the person who studied the species-area relationship.

Question 2.
Pick the odd one out of the given amino acids.

Question 3.
Note the relationship between the first pair and complete the second pair.
Natural selection: Darwin; Inheritance of ac­quired characters:………………..

Answer any nine questions from 4 – 14. Each car­ries 2 scores.

Question 4.
Complete the table using suitable terms

Question 5.
To find out the unknown genotype of a vio­let flowered pea plant a researcher did the following cross. Observe the diagram and answer the following questions:
(Hint: Violet flower color in pea plant is dominant over white)

a. What would be the above cross called?
b. Can you determine the unknown geno­type of a violet flowered parent by drawing punnet square?

Question 6.
Diagram of a double-stranded polynucleotide chain is shown below:

What do the numbers I, II, III and IV indi­cates?

Question 7.
In which part of the human reproductive system the following events occur?
1. Fertilisation
2. Implantation

Question 8.
Explain transcription. A transcription unit in DNA is defined primarily by three re­gions. Write the names of any two re­gions.

Question 9.

The above-shown pictures are beaks of a particular type of bird seen on an island during Darwin’s journey.
a. Identify the bird and name the island.
b. Write the significance of this process in evolution.

Question 10.
Microbes can also be used as a source of energy. Substantiate with suitable ex­amples.

Question 11.
Classify the diseases given in the box as two groups based on their causative organisms. Specify the type of causative organism for each group.
Typhoid, Malaria, Pneumonia, Diphtheria, Amoebiasis.

Question 12.
Most often HIV infection occurs due to con­scious behavior patterns. Do you agree with this statement? Substantiate your an­swer.

Question 13.
Given below is the figure showing func­tioning of the lac operon in presence of lac­tose. Redraw the figure and label the parts numbered 1 to 6.

Question 14.
Nature has many varieties of plants which give drugs for abuse, as there are medici­nal plants which give medicines. Substan­tiate with two examples.


Answer any three from 15 -18 questions. Each car­ries 3 scores.

Question 15.
“Prediction of the sequence of amino ac­ids from the nucleotide sequence in mRNA is very easy, but the exact prediction of the nucleotide sequence in mRNA from the sequence of amino acids coded by mRNA is difficult.”
a. Which properties of the genetic code is the reason for the above condition? Ex­plain.
b. Which are the stop codons in DNA repli­cation?

Question 16.
A transcriptional unit is given below. Observe it and answer the questions.

1. How can you identify the coding strand?
2. Write the sequence of RNA formed from this unit?
3. What would happen if both strands of the DNA act as templates for transcription?

Question 17.
A poultry farm manager was cursing his hens for producing lion share of cocks in its prog­eny. Hearing this, Kumar – farm attender.starts to blame his wife for delivering con­secutive girl children. Analyze the situations scientifically and state whether you agree with Kumar.

Question 18.
The diagram represents the process of gametogenesis. Closely observe it and an­swer the following.

a. Is it spermatogenesis or oogenesis?
b. What does the smaller shaded circles rep­resent?
c. Write down two significance of produc­tion of the same.

Answers

Answer 1.
Alexander von Humboldt

Answer 2.
Trp

Answer 3.
Lamark

Answer 4.

Answer 5.
a. Test cross

The unknown genotype of Violet flowered par­ent is WW.

Answer 6.
I – Phosphorus/P
II- Pentose Sugar
III – Thymine/T
IV – Cytosine/C

Answer 7.
a
1. Fertilisation takes place in the ampulla of the fallopian tube,
2. Endometrium,
b.
A – Trophoblast
B – Inner cell mass

Answer 8.
The process of copying genetic information from one strand of the DNA into RNA is termed as transcription. The strands are transcripted 1. If both strands act as a tem­plate, they would code for RNA molecule with different sequences and in turn, if the code for proteins, the sequence of amino acids in the proteins would be different. A transcription unit in DNA is defined pri­marily by the three regions in the DNA:

1. a promoter
2. the structural gene
3. a terminator

Answer 9.
The bird is Darwin’s Finches. The name of Island is Galapagos Island, b. Darwin finches differed primarily in body size and beak shape as an adaptation to types of food available on islands. All these species evolved in different directions from the common ancestral form and adapted to new invaded habits and to modes of life necessary there. This phenomenon is called an adaptive radiation.

Answer 10.
The microbes can also be used as a source of energy. Very nice example of this is the production of biogas from the dung of cattle in the gobar gas plants by the microbes called methanogens.

Answer 11.
Bacterial diseases: Typhoid, pneumonia, diphtheria.
Protozoan diseases: Amoebiasis, malaria.

Answer 12.
Yes. The HIV infection is mainly by blood transfusion may take place due to poor monitoring.
Use of condoms during sexual contact will prevent from getting HIV. So alertness about infection of HIV will protect us from. getting AIDS.

Answer 13.

Answer 14.
Ganja – from female inflorescence of the can­nabis plant.
Bhang- dried leaves, stems and flowering shoots of Cannabis plant.
Cannabis sativa plant produces Gannab- inside of which is used as medicine in Ayurveda and Unani. Morphine from a poppy plant used as a painkiller.

Answer 15.
Degeneracy of specificity. Some amino acids are coded by more than one codon, hence the code is degenerate.
b. UAA, UAG, UGA.

Answer 16.
a.  The strand with polarity 5¹-3¹ called cod­ing strand.
b. UCAGUACA
c.
1. If both strands act as a template, they would code for RNA molecule with dif­ferent sequences.
2. If the code for proteins, different amino acids will be formed. So more com­plications.
3. If two RNA molecule produced at the same time they would be complementary to each other would form double-stranded RNA. So translation affected.

Answer 17.
I cannot agree with Kumar because of the sex of progeny is not determined by parents but by chance by which the combining of gametes produced by parents. In birds, sex determination mechanism is as follows.

Answer 18.
a. Oogenesis.
b. Polar bodies
c. Polar body formed help to concentrate more cytoplasm in the ovum. It also helps to reduce the chromosome number into half in the egg.

Plus Two Zoology Previous Year Question Papers and Answers

Kerala Plus Two Zoology Model Question Paper 4

Time: 1 Hour
Cool off time: 10 Minutes
Maximum: 30 Score

Answer all the following questions. Each carries 1 score.

Question 1.
…………is a metabolic disorder that oc­curs due to the lack of an enzyme, that con­verts phenylalanine to tyrosine.

Question 2.
Study the relationship between the first two words and fill the blank space with a suit­able word.

AIDS: ELISA
Thyphoid:………………..

Question 3.
The following statements compare the pro­cess of oogenesis and spermatogenesis. Which one is not true?
a. Production of ovum ceases at a certain age, but sperm production continues in old men.
b. Oogenesis begins in the embryonic stages, but spermatogenesis starts at the onset of puberty.
c. A meiotic arrest occurs both in oogenesis and spermatogenesis.
d. Polar bodies are formed in oogenesis.


Answer any nine questions from 4 – 14. Each car­ries 2 scores.

Question 4.
An evolutionary process occurred in the evo­lution of marsupial mammals in Australia is given below.

a. Name this evolutionary process.
b. Suggest another example of this phe­nomenon.

Question 5.
Rearrange the columns B & C with respect A

A	B	C
Monascus purpureus	Steptokinase	Antibiotic
Streptococcus	Statin	Immuno suppressant
Penicillium notatum	Cyclosporin-A	Clot buster
Trichoderma polysporum	Penicillin	Cholesterol-lowering agent

Question 6.
Ramu cultivated pea plants as an intercrop in his paddy field. After harvesting, he allowed the roots of the pea plants remain in the soil for some period.
a. Do you think the action of Ramu is reasonable?
b. Justify your answer.

Question 7.
When the urine sample of a lady is tested, the presence of Human Chorionic Gonadotropin (HCG) is detected.
a. What does the presence of HCG indi­cate?
b. Which is the source of HCG?

Question 8.
Fill the columns A and B using the items given below.

Column A	Column B
Development of D.D.T resistant ants
	Adaptive radiation
	Genetic drift
Inheritance of acquired characters

(Lamarkism, Evolution by anthropogenic action, Gene flow by chance, varieties of marsupials in Australia, De Vries)

Question 9.
The first child of a couple is affected with phenylketonuria. During the second preg­nancy, they visited a genetic counselor and he prepared a pedigree chat of their fam­ily.
a. What is pedigree analysis?
b. Draw the symbols for

• Affected female.
• Sex unspecified.
• Consanguineous mating.

Question 10.
Arrange the following examples under two heads viz-homologous organs and analo­gous organs.

Forelimb of whale and bat,
Wings of butterfly and bat,
Heart of man and cheetah,
Eyes of octopus and mammals

Question 11.
The meaning of ‘antibiotics’ is ‘against life’, whereas with reference to human beings they are ’pro-life’.
Substantiate the statement with a suitable example.

Question 12.
Expand the following abbreviations which are commonly used in reproductive health

a. ART
b. ZIFT

Question 13.
One of your neighbour is suffering from itching, fluid discharge, slight pain and swelling in the genital region.
a. What do you think the disease he is suffering from?
b. What measures are to be taken to pre­vent such diseases?

Question 14.
Identify the diagram and write how it acts?

Answer any three from 15 – 18 questions. Each carries 3 scores.

Question 15.
Read the principle and answer the que­stions :
“Allele frequencies in a population are stable and constant from generation to generation called genetic equilibrium.”
a. Name the principle mentioned here.
b. Mention any two factors affecting the equilibrium.
c. What ¡s the significance .of disturbances occur in the genetic equilibrium?

Question 16.
Observe the figures and answer the que­stions.

a. Identify the type of natural selection A, B, and C with an explanation of each.
b. Define the Hardy-Weinberg principle

Question 17.
Blood of a man is tested positive for cannabinoid.
a. What are these?
b. From where these are extracted naturally?
c. Which part of the body is affected by these?

Question 18.
Given below is the diagrammatic represen­tation of the operation of Natural Selec­tion on different traits.

a. Identify the type of natural selection A, B, and C with an explanation of each.
b. Define the Hardy-Weinberg principle.

Answers

Answer 1.
Phenylketonuria

Answer 2.
Widal test

Answer 3.
c. A meiotic arrest occurs both in oogenesis and spermatogenesis.

Answer 4.
a. Adaptive radiation.
b. Darwin’s finches seen in Galapagos Island around South America

Answer 5.

Answer 6.
a. yes.
b. Rhizobium found in the root nodules of

Answer 7.
a. Pregnancy,
b. Placenta

Answer 8.

Development of D.D.T resistant ants	Evolution of anthro­pogenic action
Varieties of Marsupials in Australia	Adaptive radiation
Gene flow by chance.	Genetic drift
Inheritance of acquired characters	Lamarckism

Answer 9.
Analysing the inheritance of the character through several previous generations in a family called pedigree analysis.

Answer 10.

Homologous organs	Analogous organs
Forelimb of whale and bat. Heart of man and cheetah.	Wings of butterfly and bat. Eyes of octopus and mammals.

Answer 11.
The discovery of antibiotics greatly improved the quality of human life. Antibiotic drugs are made from living organisms such as fungi, molds of certain soil bacteria. Some bacteria that enter the human body can destroy human cells or causing diseases. Like pneumonia or tuberculosis. An antibiotic such as penicillin and streptomycin or others fight bacteria either by killing them or preventing them from multiplying. So antibiotics are ‘Pro-life’ to human beings.

Answer 12.
a. Assisted Reproductive Technology,
b. Zygote Intra Fallopian Transfer

Answer 13.
a. Sexually transmitted disease (STD),
b.
1. Avoid sex with an unknown partner.
2. Always use a condom during coitus.

Answer 14.
CuT condom. lUDs increase phagocytosis of sperms within the uterus and the Cu ions released suppress sperm motility and the fertilising capacity of Sperms.

Answer 15.
a. Hardy – Weinberg principle.
b. Gene migration or gene flow, genetic drift and mutation.
c. Disturbance in genetic equilibrium change of frequency of alleles in a population would then be interpreted as resulting in the evolution

Answer 16.
a.
A – Klinefelter syndrome
B – Turner’s syndrome
b.
Chromosome number in A = 47
Chromosome number in B = 45

Answer 17.
a. Cannabinoid is a group of chemicals which interact with cannabinoid receptors present principally in the brain.
b.It is extracted from the inflorescences of the plant Cannabis sativa.
c. Which interact with Cannabinoid receptors present principally in the brain. Generally taken by inhalation and oral ingestion, these are known for their effects on the cardiovascular system of the body.

Answer 18.
a. A-Stabilising selection – (Intermediate characters are selected).
B-Directional selection – (Any one of the extreme characters selected).
C-Disruptive selection (Both the extreme characters selected).
It states that under certain conditions of stability, allele frequencies of a population are stable and constant from generation to generation in a sexually reproducing organism. This equilibrium is called genetic equilibrium or Hardy— Weinberg equilibrium.

Plus Two Zoology Previous Year Question Papers and Answers

Kerala Plus Two Zoology Model Question Paper 3

Time: 1 Hour
Cool off time: 10 Minutes
Maximum: 30 Score

Answer all the following questions. Each carries 1 score.

Question 1.

Addition or detection of chromosome gen­erally results in …………….

Question 2.
One among the contraceptive method is peculiar. Find the odd one. What is com­mon among others?
a. Periodic abstinence
b. Coitus interruptus
c. Lactational amenorrhea
d. lUD’s

Question 3.
Observe the diagram below:

Which among the following is the compli­mentary sequence of the DNA fragment shown above?

a. 5′ → ATTCG → 3’
b. 3′ 4 ATTCG → 5′
c. 3′ → TAAGC → 5′
d. 3′ → CGAAT → 5′

Answer any nine questions from 4 – 14. Each car­ries 2 scores.

Question 4.
The treatment facility advertised on the bro­chure of a private clinic is shown below.
IVF     ZIFT    GIFT   IUI

a. Can you suggest what type of a clinic it is?
b. Make a brief note on any three of the treatment procedures.

Question 5.
Analysing the relationship among different columns, fill the gaps appropriately.

Question 6.
The widespread incidence of diseases like H₁,N₁, Chikungunya, dengue fever etc., are reported recently. As a science student, prepare an action plan in your school to control those diseases.

Question 7.
A DNA sequence is provided below:
TACGAGTTATATATACAT
a. Write down the triplet codons it codes for.
b. If a nitrogen base is added in between 4^th and 5^th nitrogen bases, what will be its effect on transcription?

Question 8.
Arrange the following diseases in the fol­lowing columns in a meaningful order.
Typhoid, Ringworms, Amoebiasis, AIDS, Malaria, Pneumonia, Common cold.

Question 9.
Identify the traits from the pedigree chart. Give one example each.

Question 10.
Nature does a lot of services for which an economic value or price tag can be put”. Substantiate giving examples.

Question 11.
The flow of genetic information is shown below.

Name the processes a, b, c, and d.

Question 12.
0bserve the diagram and answer the questions:

a. Identify the process shown in the figure and define it.
b. Identify the structure B. Write any one function of it in the process shown in the diagram.

Question 13.
Prepare a pamphlet for an awareness programme in your school about the measures to prevent and control alcohol and drug abuse in adolescents.

Question 14.
” Gopalan argues that if the father is of ‘A’ blood group, the mother is of’B’ blood group. Their children can only be ‘A’ group, B group or ‘AB’ group.”
a. Do you agree with Gopalan’s argument?
b. Give a reason for your answer.

Answer any three from 15-18 questions. Each carries 3 scores.

Question 15.
“Nature provides all for the need of man but not for his greed.”
a. Do you agree with this statement? Justify your answer.
b. Distinguish between two types of biodiversity conservations.

Question 16.
We have a moral responsibility to take good care of earth’s biodiversity and pass it on in good order to the next generation.
a. Define biodiversity.
b. Write causes for biodiversity losses.
c. Name two types of biodiversity conser­vation.

Question 17.
a. Identify the syndrome from the diagram, and write the genotype.
b. It occurs in both sexes (male and female). Write the reason.

Question 18.
a. The steps in DNA fingerprinting are given below. Complete the flowchart (A& B).
b. Mention the applications of DNA fingerprinting.

Answers

Answer 1.
Aneuploidy

Answer 2.
d. lUD’s. Others are natural contraceptive methods and IUD is the barrier method.

Answer 3.
3’→ TAAGC→ 5′

Answer 4.
a. Infertility clinic.
b.
1. IVF (In Vitro Fertilisation): Fertilisation outside the body in almost similar condi­tions as that in the body.

2. ZIFT (Zygote IntraFallopian Transfer): After IVF, the zygote thus formed is al­lowed to develop in vitro until it reaches 8 celled stages. Then it is transferred into the fallopian tube. This technique is called ZIFT.

3. GIFT (Gamete Intra Fallopian Transfer): Transfer of an ovum collected from a donor into the fallopian tube of another female who cannot produce one, but can provide a suitable environment for fertilisation and further development is another method attempted.

4. IUI (Intra-Uterine Insemination): In this technique, the semen collected either from the husband or a healthy donor is artificially introduced either into the va­gina or into the uterus.

Answer 5.
a. Bacteria
b. Common Cold
c. Wuchereria bancrofti
d.  Helminth of Roundworm

Answer 6.
To control or eliminate the vectors and their breeding places. This can be achieved by avoiding stagnation of water in and around residential areas, regular cleaning of house­hold coolers, use of mosquito nets, intro­ducing fishes like Gambusia in ponds that feed on mosquito larvae, spraying of insec­ticides in ditches, drainage areas, and swamps, etc. In addition, doors and win­dows should be provided with wire mesh to prevent the entry of mosquitoes.

Answer 7.
a. AUG/CUC/AAU/AUA/UAU/GUA.
b. Frameshift mutation

Answer 8.
Bacterial diseases: Typhoid,pneumonia,
Viral diseases: Common cold, AIDS
Fungal diseases: Ringworm
Protozoan diseases: Amoebiasis, malaria.

Answer 9.
a. Autosomal dominant trait.
eg., myotonic dystrophy
b. Autosomal recessive trait,
eg., Sickle cell anemia

Answer 10.
Nature does a lot of service to mankind, eg., Amazone rain forest produce 20% of total oxygen.in the atmosphere. It make an organism live by helping each other, eg., pollination.
Nature provide aesthetic value and happi­ness to our mind, eg., walking through for­est or watching spring flowers in full bloom etc. give pleasure to our mind. So the ser­vice of nature is countless where we can­not give economic value.

Answer 11.
a. Replication
b. Transcription
c. Translation
d. Reverse transcription

Answer 12.
a. Protein synthesis.
b. B- Ribosome. It help the formation of a protein by sliding over amino acid.

Answer 13.
Some of the measures useful for preven­tion and control of alcohol and drugs abuse among adolescents are:

1. Avoid undue peer pressure
2. Education and counseling.
3. Seeking help from parents and peers.
4. Looking for danger signs.
5. Seeking professional and medical help, action.

Answer 14.
a. No.
b. A blood group means it exists as i iA or i^A
i^A, B blood group means it exists as i^Bi, i^B
i^B. So the child can have genotype.

So the child can have ‘O’ blood group also. Blood group system in human is a \ example for co-dominance.

Answer 15.
a.Yes. The accelerated rates of species ex­tinctions that the world is facing now are largely due to human activities,
b.
(1) In-situ conservation: On-site conser­vation, eg., national park, sanctuary, biosphere reserve, sacred-groves etc.
(2) Ex-situ conservation: Off-site conser­vation. eg., botanical garden, zoologi­cal park, safari park, seed bank.

Answer 16.
a. It refers to the totality of genes, species, and ecosystems of a region, The term biodiversity is popularized by Edward Wilson.
b.
(1) habitat loss and fragmentation
(2) overexploitation
(3) alien species invasions
(4) co-extinctions
c.
(1) In-situ conservation: On site conser­vation. eg., national park, sanctuary, biosphere reserve, sacred-groves etc.
(2) Ex-situ conservation: Off-site conser­vation. eg., botanical garden, zoological park, safari park, seed bank.

Answer 17.
a. Down’s syndrome.,
b. The disorder is due to the additional copy of chromosome number. 21, i.e., 21^st Trisomy.

Answer 18.
a.
A – Digestion of DNA by a restriction endonuclease.
B – Hybridisation using labeled VNTR probe.
b.
It is used as a forensic tool to solve the problems of paternity, rape, and mur­der etc.
It is used to determine population and genetic diversity.
Used in the diagnosis of genetic dis­eases.

Plus Two Zoology Previous Year Question Papers and Answers

Kerala Plus Two Zoology Model Question Paper 2

Time: 1 Hour
Cool off time: 10 Minutes
Maximum: 30 Score

Answer all the following questions. Each carries 1 score.

Question 1.
Study the relationship between the first two terms and fill the blank space with a suitable word
Androgen – Leydig’s
cells

Question 2.
Pick the odd one out of the given amino acids.

Question 3.
Which theory talks about the huge explo¬sion that leads to the origin of the universe.

Answer any nine questions from 4 – 14. Each car­ries 2 scores.

Question 4.
Theory of chemical evolution is a version of the theory of abiogenesis. Analyze the state­ment.

Question 5.
Some bioactive molecules, their source, and their medical importance are given in the table below. Fill up the missing parts.

Question 6.
a. Arrange the given chemical compounds in the sequential order as per the con­cept of origin of life.             (Ammonia, Hydrogen, Protein, Nucleic acid, Amino acid)
b. Correlate Miller’s experiment with this.

Question 7.
Lakshmi and Sujitha are two nursery stu­dents. Sujitha gets common cold very of­ten. Lakshmi not.
a. How do you interpret this in an immuno­logical aspects?
b. What are the common barriers protect­ing Lakshmi from the cold?

Question 8.
Given below is the diagrammatic represen­tation of the human blastocyst. Observe the diagram and answer the following questions.

a. Identify A and B.
b. Write the functions of A and B.

Question 9.
Arrange the following in a hierarchical man­ner based on the period of their evolu­tion. Homoerectus, Ramapithecus, Austral opithecus, Homosapiens, Neanderthal man.

Question 10.
“More and more children in metro cities in India suffer from allergies and asthma.”
a. Do you agree with this statement?
b. Justify your answer.

Question 11.
a. A couple has two daughters. The blood group of husband and wife is ‘O’.
What is the possible blood groups the children should have?
b. Whether any change in blood group will occur if they have two sons instead of daughters.
Substantiate your answer.

Question 12.
A bacterial infection was effectively con­trolled by using a specific antibiotic for a long time. But nowadays this antibiotic is not found to be so effective to control the said infection.
Give a scientific explanation for this phe­nomenon based on evolution.

Question 13.
Make pairs by putting the related items together stating their relationship.

• Monascus Purpureus
• Trichoderma polysporum
• Ethanol
• Blood clot
• Streptokinase
• Statin
• Saccharomyces cerevisiae
• Cyclosporin

Question 14.
Identify the given structure.
Give its role in protein synthesis.

Answer any three from 15-18 questions. Each carries 3 scores.

Question 15.
Some stages of the embryonic develop­ment are given below. Observe these dia­grams and answer the questions.

a. What is A & B?
b. Name the two types of cells found in the blastocyst.
c. Which layer of the blastocyst is attached to the endometrium? And name the process

Question 16.
“STDs present a major health concern in both industrialized and developing countries.”
a. What do you mean by STDs?
b.Name two STDs.
c. Suggest two preventive measures.

Question 17.

The above graph shows the level of ova­rian hormones in a normally menstruat­ing woman during the follicular phase.
a. Name ‘a’ and ‘b ‘
b. Mention the role of pituitary hormones in maintaining this condition.
c. Reconstruct the graph for Luteal phase.

Question 18.
The year 2010 has been declared as the International Biodiversity Year by United Nations (UN).

1. Point out the levels of diversity in na­ture.
2. Give a brief description of ‘The Evil Quartet’.

Answers

Answer 1.
Placenta

Answer 2.
Met

Answer 3.
Big Bang theory

Answer 4.
The theory of chemical evolution says that small elements combined to form com­pounds which further form small molecules.

In theory of Abiogenesis living organisms formed from non-living substances that are small elements combined to form com­pounds which further forms small living molecules i.e., non-living substance com­bined to form large living molecules.

Answer 5.
a-Streptokinase
b- Trichoderma, polysporum
c – Immuno suppressant,
d – Statins.

Answer 6.
a. Hydrogen → Ammonia → Amino acid → Protein → Nucleic acid,
b. Miller and Urey in their experiment cre­ated a condition which was similar to that of the primitive earth. In this experiment, they created an electric discharge in a closed flask containing methane (CH₄), Hydro­gen (H₂), ammonia (NH₃) and water vapour at 800 °C. After one week, they analysed the chemical composition of the liquid inside the apparatus and found a large number of simple organic compounds including some amino acids.

Answer 7.
a. Low level of innate immunity to Sujitha.
b.
1. Physical barriers (skin, a mucous coating of epithelium lining the respiratory, gastrointestinal and urogenital tracts).
2. Physiological barriers (Acid in the mouth, saliva in mouth and enzyme, lysozyme found in tears from eye),
3. Cellular barriers (Leukocytes of our body like polymorpho-nuclear leukocytes (PMNL), monocytes, natural killer (a type of lymphocytes) in the blood and macrophages
4. Cytokine barriers (interferons).

Answer 8.
a. A – Inner cell mass B – Trophoblast
b. Trophoblast – Differentiates into extraembryonic membranes, eg., Amnion, Chorion etc.
Inner cell mass- Differentiates into an embryo.

Answer 9.

Answer 10.
a. Yes.
b. Overexposure to allergens or pollutants in the metro cities.

Answer 11.
a. O’ group.
b. No. There is no sex specificity in blood group alleles.

Answer 12.
Antibiotics were considered to be very ef­fective against disease-causing bacteria. But within a few years of continuous use of an­tibiotic, new antibiotic-resistant bacteria will appear in the bacterial population. Sometimes bacterial population happens to contain one or a few bacteria having mutations which make them resistant to the antibiotic. Such resistant bacteria survive and multiply quickly. Soon the resistance providing gene become widespread and entire bacterial population become antibiotic resistant. It is an example of evolution by anthropogenic

Answer 13.
Monascus Purpurreus- Stain
Trichoderma Polysporum – Cyclosporin
Saccharomyces cervisiae – Ethanol
Streptokinase – a Blood clot

Answer 14.
t-RNA
It carries amino acids to the site of protein syn­thesis. It can read and pair with codons of m- RNA during translation.

Answer 15.
a. A – Blastomere, B-Morula
b. Trophoblast and Inner cell mass.
c. Trophoblast. The process is called implan­tation.

Answer 16.
a. Sexually Transmitted Diseases
b. Syphilis, Gonorrhoea.
c. 1. Avoid sex with unknown partners.
2. Always use condoms during coitus.

Answer 17.
a – Oestrogen,
b – Progesterone.
b.
i.FSH: It influences the maturation of Graffian Follicles and the secretion of Oestrogen.
ii. LH: It stimulates ovulation, development of Corpus Luteum and secretion of progesterone.
c.

Answer 8.a.

1. Genetic level diversity
2. Species-level diversity
3. Ecosystem-level diversity

b.
1.Habitat loss and fragmentation: It is due to cutting down trees, ploughing a grass­land, filling a wetland or burning a forest. The fragmentation of forest due to hu­man activities also lead to loss of biodiversity.

2. Over exploitation: Biodiversity satisfies all human needs. But when the need turns to greed, it leads to the over ex­ploitation of nature and natural resources.

3. Alien species invasions: Introduction of alien species (exotic species) into a new habitat by man may adversely affect the indigenous (native) species.

4. Co-extinctions: When a species becomes extinct, the animal or plant associated with it also becomes extinct.

Plus Two Zoology Previous Year Question Papers and Answers

Kerala State Board New Syllabus Plus Two Zoology Previous Year Question Papers and Answers.

Kerala Plus Two Zoology Model Question Paper 1 with Answers

Board	SCERT
Class	Plus Two
Subject	Zoology
Category	Plus Two Previous Year Question Papers

Time: 1 Hour
Cool off time : 10 Minutes
Maximum : 30 Score

General Instructions to Candidates :

• There is a ‘cool off time’ of 10 minutes each for Botany and Zoology in addition to the writing time of 1 hour each. Further, there is ‘5 minutes’ ‘Preparatory Time’ at the end of the Botany Examination and before the commencement of Zoology Examination.
• You are not allowed to write your answers nor to discuss anything with others during the ‘cool off time’ and ‘Preparatory time’.
• Use the ‘cool off time’ to get familiar with the questions and to plan your answers.
• Read questions carefully before answering.
• All questions are compulsory and the only internal choice is allowed.
• When you select a question, all the sub-questions must be answered from the same question itself.
• Calculations, figures, and graphs should be shown in the answer sheet itself.
• Malayalam version of the questions is also provided.
• Give equations wherever necessary.
• Electronic devices except non-programmable calculators are not allowed in the Examination Hall.

I. Answer All questions. Each question carries 1 score. (3 × 1 = 3)

Question 1.
The middle layer of uterus is called ………….
Answer:
Myometrium

Question 2.
Find the odd one out
1. Trichoderma polysporum
2. Clostridium butylicum
3. Acetobacteraceti
4. Aspergillus niger
Answer:
1. Trichoderma polysporum

Question 3.
Study the relationship between the first two words and fill the blank space with a suitable word.
Pneumonia – Streptococcus pneumoniae
Typhoid – ……………
Answer:
Salmonella typhi

II. Answer any 9 of the questions. Each question carries 2 scores. (9 × 2 = 18)

Question 4.
From an infertility clinic a doctor advised a childless couple to undergo GIFT.
1. Expand GIFT
2. Mention the steps involved in this procedure
Answer:
1. Gamete intrafallopian transfer
2. At first egg collected from donor, then it is transferred into fallopian tube of another female who cannot produce but they can provide suitable environment for the fertilization and further development.

Question 5.
Vasectomy and tubectomy are said to be effective and irreversible contraceptive methods.
Differentiate between these two methods.
Answer:
Vasectomy:
It is the sterilization procedure in male hear a small part of Vas deferens is removed or tied up through a small incision on the scrotum

Tubectomy:
It is the sterilization procedure in female here a small part of fallopian tube is removed or tied up through a small incision in the abdomen or through vagina.

Question 6.
Construct a monohybrid cross between homozygous violet and white coloured flowers of a pea plant.
How can one determine whether the F1 progenies are homozygous or heterozygous?
Answer:

b) Test cross

Question 7.
From a clinical laboratory Ramu’s blood group was identified as ‘AB’ group. But his father has ‘A’ blood group and mother has ‘B’ blood group.
a) Is Ramu’s blood group identification correct?
b) Substantiate your answer using co-dominance principle
Answer:
a) Yes
b) Genotype of Ramu’s Father and mother are either I^AI^A or I^Ai and I^BI^B or I^Bi respectively.

Genotype of AB blood group is I^AI^B. AB blood group is heterozygous but here both alleles ex-press their own type of sugar, it an example for codominance, It is an deviation from Mendelian principle.

Question 8.
Identify the syndromes ‘A’ and ‘B’.

Answer:
A) Down’s syndrome
B) Turner’s syndrome

Question 9.
Complete the flow chart of Southern blot hybridization.

c) Mention two uses of DNA fingerprinting.
Answer:
A) Digestion of DNA by restriction endonucleases
B) Transferring of separated DNA fragments to synthetic membrane such as nitrocellulose or nylon.
C) 1. To identify the criminal.
2. To solve paternity dispute.

Question 10.
Read the following statements and answer the following questions.
1. A genetic material should be able to generate its replica
2. A genetic material should not provide scope for mutation
3. A genetic material should be able to express itself in the form of mendelian characters.
a) Choose the correct statements from the above.
b) Rewrite the wrong statement to correct one.
Answer:
a) 1. A genetic material should be able to generate its replica
2. A genetic material should not provide scope formulation.

b) A genetic material should provide the scope for slow changes (mutation) that are required for evolution.

Question 11.
Observe the given diagram and answer the following questions.

1. Identify the above process
2. Name the enzyme required to polymerise the DNA strand
3. Name the enzyme required to join the discontinuous strands.
4. In eukaryotes replication of DNA occurs at ……….. phase of cell cycle.
Answer:
1. DNA replication
2. DNA dependent DNA polymerase
3. DNA Ligase
S – Phase

Question 12.
Diagrammatic representation of Miller experiment is given below. Answer the following questions.
1. Name ‘A’and B’
2. From those given below choose the new molecules obtained by other scientists from similar experiments
(Amino acid, Protein, Sugar, fat, Alkaloid, pigments, flavanoid)

Answer:
1) A – CH₄
B – NH₃
2) Sugar, Fat, Pigments

Question 13.
A collection of moths made in England during 1850, supported evolution by natural selection. Write a note on the process of natural selection on months influenced by industrialization.
Answer:
Before industrialization white coloured lichen covered the trees in that background white winged moth survived but dark coloured moth where picked out by predators.

After industrial revolution tree trunk became dark due to industrial smoke and suit, under this condition white winged moth did not survived due to predators dark winged or melanised Moth survived this showed that in a mixed population those that can better adapted survive and increase in population.

Question 14.
1. Name the yeast used for the commercial production of ethanol.
2. Name the yeast used for the production of statins.
Answer:
1) Brewer’s Yeast (Saccharomyces cerevisiae)
2) Monascus purpureus

Answer any 3 of the following. Each carries 3 scores. (3 × 3 = 9)

Question 15.
Arrange the following names in ascending order of evolution.
Homosapiens, Ramapithecus, Australopithecines, Homo habilis, Neanderthal, Homo erectus
Answer:
Ramapithecus – Australopithecines – Homo Habilis – Homo erectus – Neanderthal man – Homo sapiens

Question 16.
Prepare a hand out to educate students about the symptoms of the dreaded disease cancer, its detection and treatment.
Answer:
Symptoms of cancer:
It is uncontrolled and unwanted multiplication of some kind of cell

Detection:
Biopsy and histopathological studies and MRI scan

Treatment:
Radiation therapy immunotherapy

Question 17.
“The accelerated rates of species extinction that the world is facing today is largely due to human activities”.
Do you agree with this statement. Justify your answer.
Answer:
Yes
i) Habitat loss and fragmentation:
This is the most important cause of extinction of animals and plants.
The degradation of many habitats by pollution affects the survival of many species. It results large habitats are broken up into small fragments

ii) Over-exploitation:
It leads to the over-exploitation of natural resources.
It leads to the over-exploitation of natural resources. For example the extinction of Steller’s sea cow, passenger pigeon was due to humans

Question 18.

1. Name ‘A’ and ‘B’ from the above diagram.
2. Describe the following terms
a) Capping
b) Tailing
Answer:
1. A) RNA
B) RNA polymerase

2. a) Capping: In Eukaryotes methyl guanosine triphosphate is added to the 5′-end of hnRNA.
b) Tailing: In tailing, adenylate residues are added at 3′-end of mRNA in a template-independent manner.

Kerala State Board New Syllabus Plus Two Business Studies Previous Year Question Papers and Answers.

Kerala Plus Two Business Studies Previous Year Question Paper March 2018 with Answers

Board	SCERT
Class	Plus Two
Subject	Business Studies
Category	Plus Two Previous Year Question Papers

Time : 2 1/2 Hours
Cool off time : 15 Minutes
Maximum : 80 Score

General Instructions to Candidates:

• There is a ‘cool off time’ of 15 minutes in addition to the writing time of 2 hrs.
• Your are not allowed to write your answers nor to discuss anything with others during the ‘cool off time’.
• Use the ‘cool off time’ to get familiar with the questions and to plan your answers.
• Read questions carefully before you answering.
• All questions are compulsory and only internal choice is allowed.
• When you select a question, all the sub-questions must be answered from the same question itself.
• Calculations, figures and graphs should be shown in the answer sheet itself.
• Malayalam version of the questions is also provided.
• Give equations wherever necessary.
• Electronic devices except non programmable calculators are not allowed in the Examination Hall.

Answer the following questions from 1 to 7. Each carries 1 score. (Scores: 7 × 1 = 7)

Question 1.
Policy formulation is the function of ………….
a) Top level management
b) Lower level management
c) Middle level management
d) All of these
Answer:
a) Top level management

Question 2.
Identify the management principle which emphasis on ‘one head and one plan’.
a) Order
b) Equity
c) Unity of command
d) Unity of direction
Answer:
d) Unity of direction

Question 3.
Which of the following is not an element of delegation?
a) Accountability
b) Authority
c) Responsibility
d) Punctuality
Answer:
d) Punctuality

Question 4.
Which of the following is an example of grapvine network of communication?
a) Inverted V
b) Freeflow
c) Circular
d) Gossip
Answer:
d) Gossip

Question 5.
Budgetary control requires the preparation of …………
a) Budgets
b) Network diagram
c) Breakeven chart
d) Training schedules
Answer:
a) Budgets

Question 6.
Long term investment decisions are also called ………..
a) Working capital decisions
b) Dividend decisions
c) Financing decisions
d) Capital budgeting decisions
Answer:
d) Capital budgeting decisions

Question 7.
Complete as per the hint given:
a) Money Market – RBI
b) Capital Market – …….?…….
Answer:
SEBI

II. Answer any four of the following questions from 8 to 12, carries 2 scores each. (Scores: 4 × 2 = 8)

Question 8.
Give two reasons that management is called as a science.
Answer:

1. Management has a systematised body of knowledge.
2. Management principles are developed after scientific enquiry, experimentation and observation.
3. Management principles are applicable to all types of organizations.
4. So management is also called a science.

Question 9.
There is heavy demand for fast food restaurants in Kerala due to the change in life style of the people. Describe the environment affected here.
Answer:
Social Environment

Question 10.
What do you mean by a blank application form used in relation with staffing function?
Answer:
An application blank or form is the most universal mechanism used to screen (select) the applicants to be called for interview and other tests for selection purpose. After preparing the list of candidates suitable for job, blank application forms will be sent to the candidates. In this application form information should be given about the name and address of the candidate, educational qualification, experience, salary expected, etc.

Question 11.
Describe the concept of ‘control by exception’.
Answer:
Control by exception or management by exception (MBE) is a practice where only significant deviations from a budget or plan are brought to attention of management. The idea behind its is that management’s attention will be focused only on those areas in need of action.

Question 12.
Give four examples for current assets.
Answer:
Current Assets:

1. Cash in hand
2. Cash in bank
3. Sundry Debtors
4. Closing Stock

III. Answer any six of the following questions from 13 to 19, each carries 3 scores. (Scores: 6 × 3 = 18)

Question 13.
Classify the following personnels under different levels of management.
a) Marketing Manager
b) Foreman
c) Supervisor
d) General Manager
e) Chairman
f) Personnel Manager
Answer:
a) Top Level Management:

• General Manager
• Chairman

b) Middle Level Management:

• Marketing Manager
• Personnel Manager

c) Lower Level Management

• Foreman
• Supervisor

Question 14.
Differentiate between single use plan and standing plan with example.
Answer:
1) Single use plan: A single use plan is developed for a one-time event or project. Such plans are not to be repeated in future. E.g. budgets, programmes, projects, etc.
2) Standing plan: A standing plan is used for activities that occur regularly over a period of time. E .g. policies, procedures, methods and rules.

Question 15.
Manu Associates is a company with several departments like production, marketing, Research & development, personnel, etc. Suggest a suitable form of organisation structure to them and suggest two merits of it.
Answer:
Functional Structure: The functional structure is formed by grouping together the entire work to be done into functional departments. Eg. Production department marketing department, etc.

• It promotes division of work which leads to specialization.
• It promotes control and coordination within a department.

Question 16.
Differentiate between on the job training and off the job training.
Answer:
Difference between on the job training and off the job training.
On the job training:

1. Employee is given training when he is on the job.
2. Learning the works while doing it.
3. Less expensive method of training.

Off the job training:

1. Employee is provided training away from the work place.
2. Doing the work after learning it.
3. More expensive method of training.

Question 17.
Draw a diagram showing the communication process.
Answer:

Question 18.
Explain the concept of ‘span of control’ with an example.
Answer:
The span of management or span of control refers to the number of subordinates controlled directly by a superior. In a wider span of control, a manager has many subordinates who report to him. In a narrow span of control, a manager has fewer subordinates under him. It is also known as management ratio.

Question 19.
Packaging is called as the silent salesman in the market. Why?
Answer:

1. Packaging helps in identification of the products.
2. Packaging protects the product from spoilage, breakage, leakage, etc.
3. It facilitates easy transfer of goods to customers.
4. Packaging provides convenience in the storage of the product.

IV. Answer any 4 of the following questions from 20 to 24. Each carries 4 scores. (Scores: 4 × 4 = 16)

Question 20.
Describe any four dimensions of business environment with suitable examples.
Answer:

1) Economic Environment: Interest rates, inflation rates, changes in disposable income of people, stock market indices and the value of rupee are some of the economic factors that can affect the business enterprise.

2) Social Environment: The social environment of business includes the social forces like customs and traditions, values, social trends, literacy rate, educational levels, lifestyle, etc.

3) Technological Environment: Technological environment consists of new products, new technologies, new approaches to product, new methods and equipments, etc.

4) Political Environment: Political environment includes constitution, political parties and their ideology, types of govt., political stability, attitude towards business, etc.

Question 21.
Planning is the first step to success. Comment on the statement by illustrating the importance of planning in management.
Answer:

1. Planning provides directions: By stating in advance how work is to be done planning provides direction for all actions.
2. Planning reduces the risk of uncertainty: Planning enables an organisation to predict future events and prepare to face the unexpected events.
3. Planning reduces wasteful activities: Planning serves as the basis of coordinating the activities and efforts of different departments and individuals. It helps to eliminate useless and redundant activities.
4. Planning promotes innovative ideas: Since planning is thinking in advance, there is scope for finding better and different methods to achieve the desired objectives.

Question 22.
Differentiate between fomnal organisation and informal organisation.
Answer:
Formal organisation:

1. It is deliberately created by top level management.
2. It has pre-determined purpose.
3. It is highly rigid.
4. Communication is allowed through the scalar chain.

Informal organisation:

1. It arises automatically as a result of social interaction among the employees.
2. It has no pre-determined purpose.
3. It is more flexible.
4. Communication is allowed through all channels networks.

Question 23.
Explain the 4 P’s in marketing.
Answer:
1. Product: Product means goods or services or ‘anything of value’, which is offered to the market for sale. The important product decisions include deciding about the features, quality, packaging, labelling and branding of the products.

2. Price: Price is the amount of money paid by the customers to pay to obtain the product. In most of the products, price affects the demand of the products. Desired profits, cost of production, competition, demands, etc. must be considered before fixing the price of a product.

3. Place: Place or Physical Distribution includes activities that make firm’s products available to the target customers. Important decision areas in this respect include selection of dealers, storage, warehousing and transportation of goods from the place of production to the place of consumption.

4. Promotion: Promotion includes activities that communicate availability, features, merits, etc. of the products to the target customers and persuade them to buy it. It includes advertising, personal selling, sales promotion and publicity to promote the sale of products.

Question 24.
Illustrate the functions of the entrepreneur in relation with the economic development of a nation.
Answer:
1) Contribution to GDP: Entrepreneurs explore and exploit opportunities, encourage effective resource mobilization of capital and skill, bring in new products arid services and develops markets for growth of the economy. In this way, they help increasing gross national product (GDP) as well as per capita income of the people in a country.

2) Capital Formation: Entrepreneurs promote capital formation by mobilising the idle savings of public. They employ these resources for setting up an enterprise.

3) Generation of Employment: With the setting up of more and more business units by entrepreneurs, a large number of employment opportunities are created.

4) Promotes Balanced Regional Development: Entrepreneurs help to remove regional disparities through setting up of industries in less developed and backward areas.

V. Match the following, which carries 5 scores. (Scores: 5 × 1 = 5)

Question 25.

A	B
a) Obedience to rule	Initiative
b) Only one bass for individual employess	Order
c) A right palce for everything	Esprit-De-Corps
d) Freedom to execute plan	Discipline
e) Feeling of team spirit	Unity of command

Answer:

A	B
a) Obedience to rule	Discipline
b) Only one bass for individual employess	Unity of command
c) A right palce for everything	Order
d) Freedom to execute plan	Initiative
e) Feeling of team spirit	Esprit-De-Corps

VI. Answer any two of the following questions from 26 to 28. Each carries 5 scores. (Scores: 2 × 5 = 10)

Question 26.
Moon Ltd., a newly established company requires different categories of employees to their organisation. Explain the various sources available to them.
Answer:
1) Direct Recruitment: Under the direct recruitment, a notice is placed on the notice-board of the enterprise specifying the details of the jobs available. Jobseekers assemble outside the premises of the organisation on the specified date and selection is done on the spot. It is suitable for filling casual vacancies.

2) Casual callers: Many reputed business organisations keep a database of unsolicited applicants in their office. These list can be used for recruitment.

3) Advertisement: Advertisement in newspapers or trade and professional journals is generally used when a wider choice is required.

4) Employment Exchange: Employment exchanges keep records of job seekers and will be supplied to business concern on the basis of their requisition.

5) Placement Agencies and Management Consultants: These agencies compile bio-data of a large number of candidates and recommend suitable names to their clients.

Question 27.
SEBI is the regulating agency in Indian stock exchange. Discuss their major functions.
Answer:
1) Regulatory Functions:

• Registration of brokers and subbrokers and other players in the market.
• Registration of Mutual Funds.
• Regulation of stock brokers, portfolio exchanges, underwriters, etc.

2) Development Functions:

• Training of intermediaries of the securities market,
• Conducting research and publishing information useful to.all market participants.
• Undertaking measures to develop the capital markets by adapting a flexible approach.

3) Protective Functions:

• Prohibition of fraudulent and unfair, trade practices.
• Controlling insidertrading price rigging etc. and imposing penalties for such practices.
• Undertaking steps for investor protection.

Question 28.
The Consumer Protection Act, 1986 envisages certain rights to consumers. Illustrate them.
Answer:

1. Right to Safety : The consumer has a right to be protected against goods and services which are hazardous to life arid health.
2. Right to be Informed: The consumer has a right to have complete information about the product he intends to buy including its ingredients, date of manufacture, price, quantity, directions for use, etc.
3. Right to Choose: The consumer has the freedom to choose from a variety of products at competitive prices.
4. Right to be Heard: The consumer has a right to file a complaint and to be heard in case of dissatisfaction with goods or services.
5. Right to seek Redressal: The consumer has a right to get relief in. case the product or service falls short of his expectations.

VII. Answer any two of the following questions from 29 to 31. Each carries 8 scores. (Scores: 2 × 8 = 16)

Question 29.
‘A manager must be a good leader.’ Describe the various qualities to be possessed by him to co-ordinate the activities of the business organisation.
Answer:
Leadership: Leadership can be defined as the process of influencing the behaviour of employees at work towards the accomplishment of organisational objectives.

Qualities of Good Leader:

• Physical Features: Physical features like height, weight, health, appearance determine the physical personality of a leader.
• Knowledge: A good leader should have required knowledge and competence.
• Honesty: A leader should possess high level of honesty.
• Initiative: A leader should have courage and initiative.
• Communication Skills: A leader should have the capacity to clearly explain the ideas.
• Motivation Skills: The leader should have the ability to motivate the subordinates by satisfying their needs.
• Self Confidence: A leader should have high level of self confidence.

Question 30.
What do you mean by capital budgeting? Describe various factors affecting capital budgeting decisions.
Answer:
Capital Structure: Capital structure refers to the mix between owners funds and borrowed funds. Owners fund consists of equity share capital, preference share capital and reserves and surpluses or retained earnings. Borrowed funds can be in the form of loans, debentures, public deposits, etc.

A capital structure will be said to be optimal when the proportion of debt and equity is such that it results in an increase in the value of the equity share.

Fixed Capital: Fixed capital refers to the capital needed for the the acquisition of fixed assets to be used fora longer period.

Factors affecting Fixed Capital:

• Nature of Business: A trading concern needs lower investment in fixed assets compared with a manufacturing organization.
• Scale of Operations: An organisation operating on large scale require more fixed capital as compared to an organisation operating on small scale.
• Choice of Technique: A capital-intensive organisation requires more amount of fixed capital than labour intensive organisations.
• Technology Upgradation: Organisations using assets which become obsolete faster require more fixed capital as compared to other organisations.
• Growth Prospects: Higher growth of an organisation generally requires higher investment in fixed assets.
• Diversification: The firms dealing in number of products (Diversification) requires more investment in fixed capital.
• Use of Fixed Assets: Companies acquiring fixed assets on hire purchase or lease system require lesser amount as against cash purchases.

Question 31.
Pricing of a product is the crucial decision to be taken by a producer. Do you agree? Illustrate the different factors affecting price determination of a product.
Answer:
Yes/agreeing.

Pricing: Price may be defined as the amount of money paid by a buyer in consideration of the purchase of a product or a service.

Factors Affecting Price Determination:

• Product Cost: One of the most important factors affecting price of a product or service is its cost of production and distribution. Fixed Costs, Variable Costs and Semi-Variable Costs are to be considered for determining the price.
• Demand: The price of a product is affected by the elasticity of demand of the product. If the demand of a product is inelastic, the firm is in a better position to fix higher prices.
• Competition: Competitors’ prices and their anticipated reactions must be considered before fixing the price of a product. In case of high competition, it is desirable to keep price low.
• Government and Legal Regulations: In order to protect the interest of public against unfair practices, prices of some essential products are regulated by the government under the Essential Commodities Act., e.g. Medicines.
• Pricing Objectives: Another important factor affecting the fixation of price of a product is pricing objectives, e.g. maximisation of profit, market share, etc.

Kerala Plus Two Accountancy Model Question Paper 4

Time Allowed: 2 hours
Cool off time: 15 Minutes
Maximum Marks: 60

General Instructions to Candidates

•  There is a ‘cool off time’ of 15 minutes in addition to the writing time of 2 hrs.
• Your are not allowed to write your answers nor to discuss anything with others during the ‘cool off time’.
• Use the ‘cool off time’ to get familiar with the questions and to plan your answers.
• Read questions carefully before you answering.
•  All questions are compulsory and only internal choice is allowed.
• When you select a question, all the sub-questions must be answered from the same question itself.
• Calculations, figures and graphs should be shown in the answer sheet itself.
• Malayalarn version of the questions is also provided.
• Give equations wherever necessary.
•  Electronic devices except non programmable calculators are not allowed in the Examination Hall.

Answer all questions from 1 to 3. Each carries 1 score.

Question 1:
When premium paid on Joint Life Policy is treated as an investment not as a business expense, it is transferred to (1)

a. Trading Account
b. Profit and Loss Account
c. Joint Life Policy Account
d. Joint Life Policy account and Balance Sheet

Question 2:
In non-profit organizations excess of asset over liabilities is called (1)

a. Capital block
b. General fund
c. Shareholders fund
d. Capital

Question 3:
Receipts and payment accounts includes all receipts and payments of (1)


a. Capital nature
b. Revenue nature
c. Cash nature
d. None of these

Answer any 2 questions from 4 to 6, each carries ‘2’ scores.

Question 4:
What are the basic concept of Spreadsheet? (3)

Question 5:
R& S are Partners sharing profits in the ratio 5:3. They admit T for 1/7^th share in the profits. Calculate sacrificing ratio. (2)

Question 6:
Riya, Liya and Niya are partners sharing profits in the ratio of 1 : 2 : 3. Niya retires and her capital, after making adjustments for reserves and profits on revaluation stands at ₹ 4,40,000. Riya and Liya agreed to pay her ₹5,00,000 in full settlement of her claim.
Record necessary journal entry for the treatment of goodwill, if the new profit sharing ratio is decided at 1 : 3. (3)

Answer any 5 questions from 7 to 12, each carries ‘2’ scores. .

Question 7:
During the year 2009 the expenses actually paid were Rs. 5,500. Find out the expenses chargeable to income and expenditure account for the year ended 2009. (2)

expenses on 31-12-08                                ₹ 500
Prepaid expenses on 31-12-09                    600
outstanding expenses on 31-12-08            750
Outstanding expenses on 31-12-09            650

Question 8:
The following was the Balance Sheet of Om & Co. in which X, Y, Z were partners sharing profits and losses in the ratio of 1 : 2 : 2 as on 31.3.2011. Mr. Z died on 31^st December, 2011. His account has to be settled under the following terms. (5)

Goodwill is to be calculated at the rate of two years purchase on the basis of average of three years profits and losses for the three years were detailed as below :

Year ending on                           profit/loss 
31.3.2011                                           30.000
31.3.2010                                          20.000
31.3.2009                                       (10,000) Loss

Profit for the period from 1.4.2011 to 31.12.2011 shall be ascertained proportionately on the basis of average profits and losses of the preceding three years.

During the year ending on 31:3.2011 a car costing ?40,000 was purchased oh 1.4.2010 and debited to travelling expenses account on which depreciation is to be calculated at 20% p.a. This asset is to be brought into account at the depreciated value.
Other values of assets were agreed as follows :
Stock at ₹16,000, building at ₹1,40,000, computers at ₹50,000; investments at ₹6,000. Sundry debtors were considered good. Your are required to :

i. Calculate goodwill and Z’s share in the profits of the firm for the period 1.4.2011 to 31.12.2011.
ii. Prepare revaluation account assuming that other items of assets and liabilities remained the same.

Question 9:
Riya, Shreya and Niya are partners sharing profits in the ratio of 1 : 2 : 3. Niya retires and her capital, after making adjustments for reserves and profits on revaluation stands at ₹4,40,000. Riya and Shreya agreed to pay her ₹5,00,000 in full settlement of her claim. Record necessary journal entry for the treatment of goodwill ,if the new profit sharing ratio is decided at 1 : 3. (5)

Question 10:
Balance sheet of L and R who share profits and losses in the ratio of 3: 2 as at 31st March, 2014 was (5)


They agreed to take K as a partner from 1 st April,2014 for 1/5

Question 11:
Raju and Ramu are partners in a firm sharing profits and losses in the ratio of 3 : 2. The balance in their capital and current accounts as on 1st April, 2006 were as under: (5)

The partnership deed provides that Raju is to be paid salary @ ₹500 per month whereas, Ramu is to get a commission of ₹40,000 for the year. Interest on capital is to be credited at 6% per annum. The drawings of Raju and Ramu for the year were ₹30,000 and ₹10,000, respectively. The net profit of the firm before making these adjustments was ₹2,49,000. Interest on Raju’s drawings was ₹750 and Ramu’s drawings was ₹250. Prepare profit and loss appropriation account and partners’ capital and current accounts.

Answer all questions from 12 to 13, each carries ‘4’ scores.

Question 12:
What are the difference between dissolution of partenership and dissolirtion of a firm? (5)

Answer any 2 questions from 13 to 15, each carries ‘5’ scores.

Question 13:
Melvin, Mark and Maju are partners sharing profits in the ratio of 4 : 3 : 2. Their Balance Sheet as on 31st December 2003 was as follows:

Mark died on 30th June, 2004 and according to the agreement his legal heirs were entitled to the following :

1. Capital to the credit of Mark at the time of death and interest @ 6 p.a.
2. His share in profits till dteath on the basis of average profit of last 3 years which were ₹12,000, 10,000,14,000 respectively.
3. His share of goodwill in the firm which was valued at ₹54,000.
4.  His share in Reserve fund Pass necessary journal entries to give effect to the above and prepare Mark’s

Question 14:
P, Q and R are partners in a firm. Q retires. On his date of retirement, Rs. 60,000 bee- omes due to him. P and R promise to pay him in instalments every year at the end of the year.
Prepare Q’s Loan A/c. in the following cases:
a. When the payment is made four yearly instalments plus interest @ 12% p.a. on the unpaid balance.
b. When they agree to pay three yearly instalments of Rs. 20,000 including interest, @12%p.a.on the outstanding balance during first three years and the balance including interest in the fourth year. (7)

Question 15:
Red,White and Black shared profits and losses in the ratio of 5 : 3 : 2. They took out a joint life policy in 2007 for ₹50,000, a premium of ₹3,000 being paid annually on 10^th June. The surrender value of the policy on 31st December of various year’s was as follows: 2007 nil: 2008 ₹900: 2009 ₹2,000; 2010 ₹3,600. Black retires on 15^th April, 2011. Prepare ledger accounts assuming no Joint Life Policy Account is maintained. (7)

Answer the following. It carries 8 score

Question 16:
Prepare Income and expenditure Account and Balance sheet for the year ending 31- 03 – 2015 from the following information:

The College had the following assets as on 31^st March 2008.
Furniture ₹17,500, Land and Building ₹80,000,
Library books ₹12,000, Investments ₹5,000 and Outstanding tuition fees ₹1,100.
Provide for depreciation on the closing balances of the following assets :
Land and Building @ 5%; Furniture @ 15% and Library books @ 20%.

Answers

Answer 1:
Joint Life Policy account and Balance Sheet

Answer 2:
General fund

Answer 3:
Revenue nature

Answer 4:

Answer 5:
Sacrificing ratio = Old ratio – New ratio

Answer 6:

Answer 7:

Answer 8:

Answer 9:

Answer 10:

Working Note
Calculation of Hidden Goodwill .                                                                                                                            Amt (₹ )
Net worth (or total capital) of new firm on the basis of capital brought
in by K (₹ 6,0O0 x 5/1)                                                                                                                                                30,000
(-) Net worth of the new firm (Adjusted capitals of the old partners + incoming partner’s capital)
[₹ 4,800 +₹ 3,2O0+₹ 3,5O0 for reserves+ ₹2,000 for profit and loss AIc -1 ,000 for advertisement expenditure – ₹ 2,500 for existing goodwill) + ₹ 6,000]                                                                                                                                      16,000
Value of goodwill                                                                                                                                                             14,000

Answer 11:

Answer 12:

Answer 13:

Answer 14:
a. When payment is made in four yearly instalments plus interest

b. When payment-is made in three yearly installment of Rs. 20,000 each including interest.

Answer 15:

Answer 16:
Income and Expenditure Account of Modern College

Rs. 8o,ooo( 4 x 1 x Rs. 20,000) Hence based on then share in profits, the capital of Anju & Manju will be
Anju’s Capital = \(\frac { 2 }{ 4 }\) of 8o,ooo = Rs. 40,000
Manju’s Capital = \(\frac { 1 }{ 4 }\) of 80,000= Rs. 20,000
The capital of Anju & Manju after all adjustments have been made, are Rs. 45,000 & Rs. 15,000 respectively. Hence, Anju will withdraw Rs. 5,000 (Rs. 45,000-Rs-40,000) from the firm whereas Manju will contribute additional amount of Rs. 5,000/- (Rs. 20,000-Rs.15,000/-)

Plus Two Accountancy Previous Year Question Papers and Answers

Kerala Plus Two Accountancy Model Question Paper 3

Time Allowed: 2 hours
Cool off time: 15 Minutes
Maximum Marks: 60

General Instructions to Candidates

•  There is a ‘cool off time’ of 15 minutes in addition to the writing time of 2 hrs.
• Your are not allowed to write your answers nor to discuss anything with others during the ‘cool off time’.
•  Use the ‘cool off time’ to get familiar with the questions and to plan your answers.
•  Read questions carefully before you answering.
• All questions are compulsory and only internal choice is allowed.
• When you select a question, all the sub-questions must be answered from the same question itself.
• Calculations, figures and graphs should be shown in the answer sheet itself.
• Malayalarn version of the questions is also provided.
• Give equations wherever necessary.
• Electronic devices except non programmable calculators are not allowed in the Examination Hall.

Answer all questions from 1 to 3. Each carries 1 score.

Question 1:
Non profit organisations trial balance. (3)
a. Debit
b. Credit
c. Equal balance
d. Suspense a/c

Question 2:
Change in a agreement (relationship among the partners) lead to (1)

a. Reconstitution
b. Dissolution
c. Reconstruction
d. Amalgamation

Question 3:
Ram and Manu are partners in a business. Their capitals at the end of the year were ₹48,000 and ₹36,000 respectively. During the year ended 31^st March, 2012 Ram’s drawings and Manu’s drawings were ₹8,000 and ₹12,000 respectively. Profit (before charging interest on capital) during the year was ₹32,000. Calculate the interest on the capital @ 5% for the year ended 31^st March, 2012. (2)

Answer any 2 questions from 4 to 6, each carries ‘2’ scores.

Question 4:
A and B are partners in a firm sharing profits and losses in the ratio of 2:1. They admit ‘C’ for (1/6)^th in future profits. Calculate the new ratio and sacrificing ratio. (5)

Question 5:
The profit of a firm for the last five years are (3)

Year	2000	2001	2002	2003	2004
Profit	60,000	70,000	80,000	40,000	30,000
Weight	1	2	3	4	5

Question 6:
Give any four differences between Income & Expenditure A/c. and Receipt and Payment A/c. (2)

Answer any 5 questions from 7 to 12, each carries ‘2’ scores.

Question 7:
On what account Realisation Account differs from Revaluation Account. (5)

Question 8:
On 1^st Jan 2004, Arun and Anil entered into partnership contributing ₹20,000 and ₹30,000 respectively and share profit in the ratio of 1: 2. Arun is allowed a salary of ₹6000 per year.
Interest on capital is to be allowed at 5% p.a. Anil is entitled to receive a commission of ₹2000. During the year Anil with-drew ₹2000 and Arun ₹2500. Interest on the same being ₹40 and ₹50 respectively.
Profit in 2004 before the above adjustement was ₹15000. Prepare partner’s capital A/c and PI L appropriation A/c. (7)

Question 9:
A, B and C are in partnership sharing profits and losses at the ratio of 5 : 3 : 2. The balance sheet of the firm on 31.12.2011 was as follows :

On 1.1.2012, Awants to retire, Band C agreed to continue at 2:1. Joint Life Policy was taken on 1.1.2006 for ₹1,00,000 and its surrender value as on 31.12.2011 was ₹25,000. For the purpose of A’s retirement goodwill was raised for ₹1,00,000. Sundry Fixed Assets was revalued for ₹1,10,000. But B and C did not prefer to show such increase in assets in the Balance Sheet. Also they agreed to bring necessary cash to discharge 50% of the A’s claim, to make the bank balance ₹25,000 and to make their capital proportionate. Prepare necessary journal entries. (7)

Question 10:
Manu and Vinu are partners sharing profits and losses in the ratio of 3 : 2. The following balances were extracted from the books of acfcount for the year ended March 31,2015. (5)


Prepare the final accounts for the year ended March 31, 2015 firm taking into consideration the following.
a. Stock on March 31, 2015 was ₹40,500.
b. Provide 5% on debtors towards provision for doubtful debts. ’
c. Outstanding salaries were ₹2,900
d. Interest on capitals is allowed at 6% per annum and interest on drawings is also charged at 6% per annum.
e. Kapil is entitled to a salary of ₹1,750 per annum.
f. Write off Larjd and buildings at 5%, Furniture at 20% and Plant and Machinery at 10%.

Question 11:
What do you understand by terms ‘key field’ ‘primary key’ and ‘secondary key’ in a database?
Answer all questions from 12 to 13, each carries ‘4’ scores.

Question 12:
From the following particulars, prepare income and expenditure A/c. (4)

Fee collection including ₹80,000 on a account of previous year                      – 5,20,000
Fee for the year outstanding                                                                                      – 30,000
Salary paid including ₹5,000 on account of the previous year                          – 68,000
Salary out standing at the end of the year                                                              – 3,000
Entertainment expenses                                                                                            – 8,000
Tournament expenses                                                                                                 – 25,000
Meeting expenses                                                                                                         – 18,000
Travelling expenses                                                                                                      – 7,000
Purchase of books and periodicals including 31,000 for purchase Of books : 40,000
Rent                                                                                                                                  – 15,000
Postage, telegrams and telephones                                                                            – 6,000
.Printing & Stationery                                                                                                   – 18,000
Donation received                                                                                                          – 25,000

Answer any 2 questions from 13 to 15, each carries ‘5’ scores.

Question 13:
A, B and C commenced Business on 1^st Jan 2014 with capital of 50,000,40,000 and 30,000 respectively. Profit and loss are shown in the ratio of 4 : 3 : 3. During 2014 and 2015 they made profit ₹20,000 and ₹25,000 respectively each partner withdrew ₹5,000 per year. On 31st Dec 2015 they decides to dissolve the firm, creditors and cash on that date were 12,000, 2000 respectively. The assets realised 1,50,000,creditors were settled for 1.1,500 and realisation expense were 500. Prepare realisation A/c,Capital A/c and Cash A/c (5)

Question 14:
Explain various methods for the treatment of goodwill on the admission of a new partner? (5)

Question 15:
Dowell & Co. is a partnership firm with partners Mr. A, Mr. B and Mr. C sharing profits and losses in the ratio of 10 : 6 : 4. The balance sheet of the firm as at 31^st March, 2011 is as under : Mr.


April, 2011. For this purpose, the following adjustments are to be made:
a. Goodwill is to be valued at ₹1 lakh but the same will not appear as an asset in the books of the reconstituted firm.
b. Buildings and plant and machinery are to be depreciated by 5% and 20% respectively. Investments are to be taken over by the retiring partner at 15,0OO. Provision of 20% is to be made on debtors to cover doubtful debts.
c. In the reconstituted firm, the total capital will be ₹2 lakhs which will be contributed by Mr. A, Mr. C and Mr. D in their new profit sharing ratio, which is 2 : 2 : 1.
a. The surplus funds, if any, will be used for repaying bank overdraft.
b. The amount duç to retiring partner shall be transferred to his loan account

Prepare:

• Revaluation account;
• Partners’ capital accounts;
• Bank account; and
• Balance sheet of the reconstituted firm as on 1^st April, 2011

Answer the following. It carries 8 score

Question 16:
a. Prepare Income and expenditure Account and Balance sheet for the year ending 31- 03 -2015 from the following information:

Additional Information :

1. There are 1,800 members each paying an annual subscription of Rs.200. Rs. 8,000 were in arrears for 2013-14 as on April 1, 2014.
2. On 31-03-2015 the rates were prepaid to June 2015, the charge paid every year being Rs. 24,000.
3. There was an outstanding telephone bill Rs.1400 on March 31,2015.
4. Outstanding sundry expense as on March 31, 2014 totalled Rs.2800.
5. Stock of stationery 31-03-201.4 was Rs.2000; on 31-03-2014 it was Rs.3600.
6. On 31-03-2014, Building stood at Rs. 400,0oo and it was subject to depreciation @ 2.5% p.a.
7. Investment on 31-03-2014 stood at Rs.800000.
8. On 31-03-2015, income accrued on investments amounted to Rs.1500 (8)

Answers

Answer 1:
Agent

Answer 2:
Reconstitution

Answer 3:
Statement Showing the Calculation of Opening Capitals and Interest

Particulars	Ram	Manu
Closing Capitals (+) Drawings Already Debited (-) Profit Already Credited Opening Capital or Capital in the Beginning Interest on Capitals @ 5% per annum	48,000 8,000 56.000 40,000 40,000×5/100 = ₹2,000	36,000 12,000 48.000 32,000 32,000×5/100 = ₹1,600

Answer 4:
C’s share of profit =1/6 ;
Remaining share of profit = 1- \(\frac { 1 }{ 6 }\) = \(\frac { 5 }{ 6 }\)
A’s new ratio = \(\frac { 5 }{ 6 }\) x \(\frac { 2 }{ 3 }\) = \(\frac { 10 }{ 18 }\)
B’s new ratio =\(\frac { 5 }{ 6 }\) x \(\frac { 1 }{ 3 }\) = \(\frac { 5 }{ 18 }\)
C’s new ratio = \(\frac { 1 }{ 6 }\) or \(\frac { 3 }{ 18 }\)
New ratio = 10 : 5 : 3
Sacnfcing ratio = Old ratio – New ratio
A’s sacrificing ratio = \(\frac { 2 }{ 3 }\) – \(\frac { 10 }{ 18 }\) = \(\frac { 12 }{ 18 }\) – \(\frac { 10 }{ 18 }\) = \(\frac { 2 }{ 18 }\)
B’s sacrificing ratio = \(\frac { 1 }{ 3 }\) – \(\frac { 5 }{ 18 }\) = \(\frac { 6 }{ 18 }\) – \(\frac { 5 }{ 18 }\) = \(\frac { 1 }{ 18 }\)
Sacnfcing ratio = 2: 1

Answer 5:

Year	Profit	Weight	Product
2000	60,000	1	60,000
2001	70,000	2	1,40,000
2002	80,000	3	2,40,000
2003	40,000	4	1,60,000
2004	30,000	5	1,50,000

Total weight = 15;
Total product = 7,50,000
Weighted average profit = 7,50,000/15 50,000;
GoodwIll = 50,000 x 3 = 1,50,000

Answer 6:

Receipts & payment account	Income & Expenditure Account
It is a real account It includes both capital and revenue items It is like cash book It ignores non-cash items	It is a nominal a/c It includes only revenue items It is like P&L a/c It records all non-cash items

Answer 7:
Difference between Realisation A/c & Revaluation A/c

Realization	Revaluation
Prepared at the time of dissolution	Prepared at the time of admission, retirement, death
Prepared to find out P/L on A/c of realisation	Prepared to find out P/L on revaluation of assets and liabilities
All assets and liabilities are recorded liabilities at book value	Only changes in value of assets and are recorded
Realisation expenses are shown	No expenses are shown

Answer 8:

Answer 9:

Answer 10:

Answer 11:
Key field: Two common field used in a rela tionship between tables are called the key field.

Primarylcey: The Primary Key is the unique identifier for each record in a table. Access will not allow duplicate entries in a Primary Key field. By default, Access sets the first field in the table as the Primary Key field.

Secondary Key: A table may have one or more choices for the primary key. Collectively these are known as candidate keys one is selected as a primary key those not selected are known as secondary keys or alternate keys.

Answer 12:

Answer 13:

Answer 14:
Goodwill or premium
At the time of admission new partner has to bring certain amount to get share in future profit,this amount is called goodwill.

Treatment of goodwill
New partner is required to compansated bythe existing partners by giving him a share in future profit.

Premium Method

1. When new partner brings his share of goodwill in cash.
2. Goodwill shared by the old partners in their sacrificing ratio.

Case 1:
a.When the amount of goodwill is paid privately (outside the business)
– No journal entry
b.When the new partner bring his share of goodwill en cash and retained in the business

Journal entry:
1. Cash A/c                         Dr
To Premium A/c
[bring goodwill in cash]

2. Premium A/c                  Dr
To Old partners Capital Nc
[distribution of goodwill]

c. When the amount of goodwill brought in by the new partner is withdrawn by the old partners

Journal entry:

1. Cash A/c                               Dr
To Premium A/c
(brings goodwill in cash]

2. Premium A/c                      Dr
To Old partner’s Capital A/c
(distribution of goodwill]

3. Old partner’s Capital A/c .                  Dr
To Cash A/c
(with drawal of goodwill in cash]

Case 2: .
When new partner brings his share of good will in kind
Journal entry:

1. AssetA/c Dr
To Premium A/c
[goodwill brought in asset]

2. Premium A/c Dr
To Old partner’s Capital A/c
[distribution of goodwill]

Case 3:
When a new partner brings only a portion of goodwill in cash
Journal entry:
1. CashA/c                        Dr
To Premium A/c
2. Premium A/c              Dr
New partner’s Capital A/c Dr
To old partner’s Çapital A/c

Case 4:
When the new partner is not in a position to bring in cash
New partner’s Capital A/c                Dr
To old partner’s Capital A/c

Case 5:
When the goodwill is existing in the books
at the time of admission
Old partner’s Capital A/c               Dr (old ratio)
To goodwill A/c

Answer 15:

Answer 16:

Plus Two Accountancy Previous Year Question Papers and Answers

Kerala Plus Two Accountancy Model Question Paper 2

Time Allowed: 2 hours
Cool off time: 15 Minutes
Maximum Marks: 60

General Instructions to Candidates

• There is a ‘cool off time’ of 15 minutes in addition to the writing time of 2 hrs.
• Your are not allowed to write your answers nor to discuss anything with others during the ‘cool off time’.
•  Use the ‘cool off time’ to get familiar with the questions and to plan your answers.
• Read questions carefully before you answering.
• All questions are compulsory and only internal choice is allowed.
•  When you select a question, all the sub-questions must be answered from the same question itself.
• Calculations, figures and graphs should be shown in the answer sheet itself.• Malayalarn version of the questions is also provided.
• Give equations wherever necessary.
• Electronic devices except non programmable calculators are not allowed in the Examination Hall.

Answer all questions from 1 to 3. Each carries 1 score.

Question 1:
A partner acts as ……… for a firm.  (1)

Question 2:
In non-profit organizations excess of asset over liabilities is called (1)


a. Capital block
b. General fund
c. Siiareholders fund
d. Capital

Question 3:
P,Q and R are partners sharing profits and losses in the ratio of 5 : 3 :2. Calcualte the new profit sharing ratio and sacrificing ratio if R acquires 1/10th share equally from P and Q. (3)

Answer any 2 questions from 4 to 6, each carries ‘2’ scores.

Question 4:
From the following particulars taken from the cash book of ABC Club, prepare a receipts and payments A/C. (5)

Question 5:
X, Y and Z are partners in a firm sharing profits in the ratio of 4:3:2. Y retires from the business and his share of profit is acquired by X and Z in the ratio of 1:2. Calculate the new profit sharing ratio and gaining ratio. (5)

Answer any 5 questions from 7 to 12, each carries ‘2’ scores.

Question 6:
What are the difference between Capital Expenditure and Revenue Expenditure (5)

Question 7:
Write the various matters that need adjustments at the time of retirement of a partners. (5)

Question 8:
S and G are partners in a firm sharing profits and losses equally. On 1^st April, 2011, the capitals of the partners were ₹4,00,000 and ₹3,00,000 respectively. The profit and loss appropriation account of the firm showed a net profit of ₹7,50,000 for the year ended 31st March, 2012. The terms of partnership deed provided the following:

i. Transfer 10% of distributable profits to reserve fund.
ii. Interest on capitals @ 6% per annum.
iii. Interest on drawing @ 6% per annum. Drawings being S ₹80,000 and G ₹60,000.
Prepare profit and loss appropriation account for the year ended 31^st March, 2012. (5)

Question 9:
Describe in brief the function of ‘Table’, ‘Query’, ‘Form’ and ‘Report’ object of Access program?

Question 10:
Anju and Manju are partners sharing profits in the ratio of 2:1. Sanju is admitted into the firm for 1/4 share of profits. Sanju brings in Rs. 20,000 in respect of his capital. The capitals of old partners Anju and Manju, after all adjustments relating to goodwill, revaluation of assets and liabilities etc., are Rs. 45,000 and Rs. 15,000 respectively. It is agreed that partners capitals should be according to the new profit shanng ratio. Determine the new capitals of Anju and Manju and record the necessary journal entries assuming that the partner whose capital falls short, brings in the amount of deficiency and the partner who has an excess, withdraws the excess amount (5)

Question 11:
Chithra, Pavitha and Geetha are partners in a firm. Pavitha retires from the firm, on the date of retirement, Rs 30000 is due to her. Chithra and Geetha promises to repay the amount in three equal instalments at the end of every year. Prepare Pavitha’s loan Nc if they agreed to pay in three equal yearly instalments together with interest @ 10%.(7)

Question 12:
What are the use of ‘query’ object in Access program? (5)

Answer any 2 questions from 13 to 15, each carries 5’ scores.

Question 13:
The following was the Balance Sheet of Om & Co. in which X, Y, Z were partners sharing profits and losses in the ratio of 1: 2 :2 as on 31.3.2011. Mr. Z died on 31^st December, 2011. His account has to be settled under the following terms.
Balance Sheet of Om & Co. as on 31.3.2011

Goodwill is to be calculated at the rate of two years purchase on the basis of average of three years profits and losses. The profits and losses for the three years were detailed as below :

Year ending on                                        profit/loss
31.3.2011                                                      30,000
31.3.2010                                                     20,000
31.3.2009                                              (10,000) Loss

Profit for the period from 1.4.2011 to 31.12.2011 shall be ascertained proportionately on the ba-sis of average profits and losses of the preceding three years.

During the year ending on 31.3.2011 a car costing if ₹40,000 was purchased on 1.4.2010 and debited to travelling expenses account on which depreciation is to be calculated at 20% p.a.This asset is to be brought into account at the depreciated value.

Other values of assets were agreed as follows :
Stock at ₹16,000, building at ₹1,40,000, computers at ₹50,000; investments at ₹6,000. Sundry debtors were considered good.
Your are required to :

1. Calculate goodwill and Z’s share in the profits of the firm for the period 1.4.2011 to 31.12.2011.
2. Prepare revaluation account assuming that other items of assets and liabilities remained the same.

Question 14:
Arun is a partner in a firm in which he is entitled to 1/6 share in profits. On January 1,2014 his capital account showed a credit balance of ₹18,000. On June 30, 2015, he decided to retire from the business on which date goodwill of the firm was valued at ₹24,000 (no goodwill appears in the book) and in terim profit of the firm upto that date was valued at ₹9,000. The books of the flrmshowed balance in general reserve of ₹13,200. Arun has withdrawn ₹4,000 from the business during the year. Compute the total amount payable to Arun. (5)

Question 15:
What are the difference between scarifying ratio and Gaining ratio? (5)

Answer the following. It carries 8 score

Question 16:
a. i. What do you mean by Not-for-Profit Organisation? What are the Accounting Records of such organizations?
ii. Explain the steps involved in the preparation of Receipt and Payment A/c and income & Expenditure A/c. (8)

Answers

Answer 1:
Agent

Answer 2:
b. Death of a partner

Answer 3:
The new profit sharing ratio will be calculated as follows

Answer 4:

Answer 5:
i. Calculation of new profit sharing ratio
X’s old share = \(\frac { 4 }{ 9 }\)
Share acquired from Y = \(\frac { 3 }{ 9 }\) x \(\frac { 1 }{ 3 }\) = \(\frac { 1 }{ 9 }\)
X’s newratio = His old share + acquired from Y
i.e., \(\frac { 4 }{ 9 }\) X \(\frac { 1 }{ 9 }\) = \(\frac { 5 }{ 9 }\)
Z’s old share = \(\frac { 2 }{ 9 }\)
Share acquired from Y = \(\frac { 3 }{ 9 }\) X \(\frac { 2 }{ 3 }\) = \(\frac { 2 }{ 9 }\)
Z’s new share = His old share + share acquired from Y
i.e., \(\frac { 2 }{ 9 }\) X \(\frac { 2 }{ 9 }\) = \(\frac { 4 }{ 9 }\)
New profit sharing ratio of X and Z = \(\frac { 5 }{ 9 }\) X \(\frac { 4 }{ 9 }\) or 5 : 4

Gaining ratio
Since X and Z acquired Y’s share in the ratio of 1: 2, their gaining ratio will also be 1: 2

Answer 6:

Capital Expenditure	Revenue Expenditure
a.They are shown on the assets side of the balance sheet.	a. They are shown on the debit side of the income and expenditure A/c.
b.tienerally capital expense is made only once.	b. Revenue expenditure is made repeatedly.
c.lt shows the financial position of the Institute.	c. It shows the profit/loss of the Institute.
d.They are expenses which are not made regularly and the benefit of which is received for a long period of time.	d. They are expenses which are made regularly and the benefit of which is received for a short period of time.

Answer 7:
Retirement
A partners withdrawal from the business with the consent of other partners or as per the provisions of partnership deed or by giving notice of retirement.

Adjustment required at the time of retirement of a partner

1. Calculation of new ratio, gaining ratio
2. Adjustment regarding goodwill
3. Adjustment of reserves and accumliated profit/loss.
4. Revaluation of assets and liabilaties
5. Ascertainment of profit or loss up to the date of retirement calculation of total amount due to the retiring partner
6. Calculation of total amount due to the retiring partner
7. Settlement of total amount due to the retiring partner
8. Adjustment of capital account

Answer 8:
Note: In thé absence of date of drawings. interest on drawing have been calculated on an average basis for 6 months.
Working Note:
Calculation of Amount Transferred to Reserve Fund
Distributable Profits = Profit + Interest on
Drawings – Interest on Capital
= 7,50,000 + 2,400 + 1,800 -24,000 – 18,000 = ₹7,12,200
Amount transferred to reserve fund = 7,12,200 x 10/100 = ₹71 ,220

Answer 9:
Table: Table are used to store the data in the databse. Access database hold the ‘actual data records inside tables. A table is a database object used to store data about a particular subject. A datasheet displays the information stored in a table in columns and rows. That is, a table consists of records and fields.

Query: Queries are used to find and retrieve secific information of interest stored in ta bles. A query is a basic tool that Access provides for retrieving information from the databse. It is used to review, add, change or delete data from the database. It allows taking information from single or multiple tables to obtain the data required.

Form: Forms are screen that allow viewing, adding, and updating the data stored in the tables. A form is used to enter, edit, or dis play data in database. That is, a form is a different view of the database. Form can be designed for effective retrieval of data through automated searches.

Report: Report allow printing the data based on queries from the tables in a specific lay out. The MS Access Report provides the ability to its users to present the data queried from any data source in a formatted, stylized way. The report can be based on either a table or a query.

Answer 10:
a. Calculation of new profit sharing ratio.
Assuming the new partner Sanju requires his share from A&B in their old profit sharing ratio 2:1 .
Total share =1, Sanju’s share = \(\frac { 1 }{ 4 }\)
Remaining shares =1 – \(\frac { 1 }{ 4 }\) = \(\frac { 3 }{ 4 }\)
Anju’s new share = \(\frac { 3 }{ 4 }\) x \(\frac { 2 }{ 3 }\) = \(\frac { 6 }{ 12 }\)
Manj’s new share = \(\frac { 3 }{ 4 }\) x \(\frac { 1 }{ 3 }\) = \(\frac { 3 }{ 12 }\)
Sanj’s new share = \(\frac { 1 }{ 4 }\) x \(\frac { 3 }{ 3 }\) = \(\frac { 3 }{ 12 }\)
Thus new profit sharing ratio between Anju, Manju & Sanju is 6 : 3 : 3 or 2 : 1 : 1

b. Required Capital of Anju & Manju Sanju’s capital (who has ¼ share in profits) is Rs. 20,000 Manj’s new share in profit ¼. Hence her capital will be Rs. 40,000. .

Alternatively based on Sanju’s Capital, the total Capital of the firm works out at Rs. 80,000( 4 x I x Rsh 20,000) Hence based on then share in profits, the capital of Anju & Manju will be
Anju’s Capital = \(\frac { 2 }{ 4 }\) of 80,000=Rs. 40,000
Manju’s Capital = \(\frac { 1 }{ 4 }\) of 80,000Rs. 20,000

The capital of Anju&Manju Mu after all adjustments have been made, are Rs. 45,000 & Rs. 15,000 respectively. Hence , Anju will withdraw Rs.5,000 (Rs. 45,000 – Rs. 40,000) from the firm where as Manju will contribute additional amount of Rs. 5,000/- (Rs. 20,000 – Rs. 15,000/- )

Answer 11:

a. Paying off rralization gxpenses
b. Paying the depts of third parties, creditors, Bank OD, Bills payable.
e. Repayment of Loan from partners.
d. Repayment of capital contributed by partners.
e. Surplus if any distributed to partners in the profit sharing ratio.

Answer 12:
An Accounting Information system is a collection of data and processing procedure that create needed information for its users.
The subsystems of AIS are
a. Cash and Bank sub-system

b. Sales and Accounts receivable sub system

c. Inventory sub-system

d. Purchase and Account payable sub system

Answer 13:
Calculation of goodwill and Z’s share of profit:
a. Adjusted profit for the year ended 31.3.2011 :
Profit (Given)
Add: Cost of car wrongly written off
Less : Depreciation for the year 201 0-11
(20% on ₹40,000)

Answer 14:
To find out the amount due to Arun. His capital account has to be prepared in which all his entitilement are to be posted.

Answer 15:

Sacrificing Ratio	Gaining Ratio
It is the ratio in which old partner agree to sacrifice their share of profit in favour of new partners/partner.	It is the ratio in which continuing partn­er acquires the share of profit from outgoing partners/partner.
It is calculated to ascertain the share of profit and loss given up by the existing partners in favour of new partners/partner.	It is calculated to ascertain the share of pr­ofit and loss acquired by the remaining par­tners (of the new firm in case of retirement) from the retiring or deceased partner)
It is calculated at the time of admission of new partners/partner.	It is calculated at the time of retirement/dea­th of old partners/partner.
Sacrificing Ratio = Old Ratio-New Ratio	Gaining Ratio – New Ratio – Old Ratio
It reduces the profit sharing ratio of the existing partners.	It increases the profit-sharing ratio of the rema­ining partners.

Answer 16:
b. i. Not-for-profit Organisation refer to the organisations that are for used for the wel fare of the society and are set up as charitable institutions which function without any profit motive. Their main aims is to provide service to a specific group or the public at large. Normally, they do not manufacture, purchase of sell goods and may not have credit transactions. Hence they need not maintain many books of account (as the trading concerns do) and Trading and Profit and Loss Account. The funds raised by such organisations are credited to capital fund or general fund. The major sources of their income usually are subscriptions from their members donations, grants-in- aid, income from ¡nvestments, etc. The main objective of keepting records in such organisations is to meet the statutory re quirement and help them in exercising control over utilisation of their funds. They also have to prepare the financial state ments at the end of each accounting period (usually a financial year) and ascerta in their income and expenditure and the financial position, and submit them to the statutory authority called Registrar of Societies.

As stated earlier, normally such organisations are not engaged in any trading or bu siness activities.The main sources of their income are subcriptions from members, donations, financial assistance from government and income from investments. Most of their transactions are in cash or through the bank. These institutions are required by law to keep proper account ¡ng records and keep proper control over the utilization of their funds. This is why they usually keep a cash book in which all receipts and payments are duly recorded.
They also maintain a ledger containing the accounts of all incomes, expenses, assets and habilites which facilitates the prepa ration of financial statements at the end of the accounting period. In addition, they are required to maintain a stock register to keep complete record of all fixed assets and the consumables.

Final Accounts of Financial Statements: The Not-for-Profit Organisations are also required to prepare financial statements at the end of the each accounting period. Although these organisations are non-profit making entities and they are not required to make Trading and Profit & Loss Account but it is necessary to know whether the income during the year was sufficient to meet the expenses or not. Not only that they have to provide the necessary financial information to members, donors, and contributors and also to the Registrar of Societies. For this purpose, they have to prepare their final accounts at the end of the accounting period and the general principles of accounting are fully applicable in their preparation as stated earlier, the final accounts of a ‘not-for-profit organisation’ consist of the following.

• Receipt and Payment Account
• Income and Expenditure Account, and
• Balance Sheet.

The Receipt and Payment Account is the summary of cash and bank transations which helps in the preparation of Income and Expenditure Account and the Balance Sheet. Income and Expenditure Account is akin to Profit and Loss Account. The Not for-Profit Organisations usually prepare the

income and Expenditure Account and a Balance Sheet with the help of Receipt and Payment Account. In fact, if an organisation has followed the double entry system they must prepare atrial balance for checking the accuracy of the ledger accounts and it will also facilitate the preparation of receipt and Payment account. Income and Expenditure Ac count and the Balance Sheet.

ii. Following steps may be helpful in preparing an Income and Expenditure Account from a given Receipt and payment Ac count:

1. Persye the Receipt and Payment Account thoroughly .
2. Exclude the opening and closing balances of cash and bank as they are notan income.
3. Exclude the capital receipts and capital payments as these are to be shown in the Balance Sheet.
4. Consider only the revenue receipts to be shown on the income side of Income and Expenditure Account. Some of these need to be adjusted by excluding the amounts relating to the preceding and the succeeding periods and including the amounts relating to the current year not yet received.
5. Take the revenue expenses to the expenditure side of the Income and Expenditure Account with due adjustments asper the additional information providedrelating to the amounts received in advance and those not yet received.
6. Consider the following items not appearingin the Receipt and Payment Account that need to be taken into account for determing the surplus/deficit for the current year:
   • Depreciation of fixex assets.
   • Provision for doubtful debts, if required.
   • Profit or loss on sale of fixed assets.

Plus Two Accountancy Previous Year Question Papers and Answers

Kerala Plus Two Accountancy Model Question Paper 1

Time Allowed: 2 hours
Cool off time: 15 Minutes
Maximum Marks: 60

General Instructions to Candidates

• There is a ‘cool off time’ of 15 minutes in addition to the writing time of 2 hrs.
• Your are not allowed to write your answers nor to discuss anything with others during the ‘cool off time’.
• Use the ‘cool off time’ to get familiar with the questions and to plan your answers.
•  Read questions carefully before you answering.
• All questions are compulsory and only internal choice is allowed.
• When you select a question, all the sub-questions must be answered from the same question itself.
• Calculations, figures and graphs should be shown in the answer sheet itself.
• Malayalam version of the questions is also provided.
• Give equations wherever necessary.
• Electronic devices except non-programmable calculators are not allowed in the Examination Hall.

Answer all questions from 1 to 3. Each carries 1 score.

Question 1:
In the debit side of the receipt and Payments account of a club showed a pavilion fund of Rs. 10,000. While preparing the final accounts of that club, pavilion fund should be shown on ………….
a. Asset side of balance sheet
b. Liability side of balance sheet
c. Debit side of income and expenditure account
d. Credit side of income and expenditure account

Question 2:
P, Q and R are partner in a firm sharing profits and losses in the ratio of 3:2:1. R retired from the business. Gaining ratio of P and Q will be
a. 2 : 1
b. 3 : 1
c. 3 : 2
d. 1 : 1

Question 3:
On dissolution of a firm the loss on realisation is transferred to
a. Debit side of partner’s capital account
b. Credit side of partner’s capital account
c. Debit side of bank account
d. Credit side of bank account

Question 4:
A and B are Partners in a firm sharing profits and losses in the ratio of 2 : 1. They admitted C into the firm for 1/4,h share in future profits. The new profit sharing ratio will be
a. 1 : 1 : 1
b. 2 : 2 : l
c. 2 : 1 : 4
d. 2 : 1 : 1

Question 5:
Receipts and payments account of a not for profit organisation is similar to ……….. of a business organisation
a. Profit & loss account
b. Cash book
c. Balance sheet
d. All of the above

Answer any 3 questions from 6 to 9, each carries ‘2’ scores.

Question 6:
Akhil, a partner withdrew Rs. 4,000 each on the last day of every month throughout an accounting year. Calculate his total interest on drawing at 12% p.a.

Question 7:
State any two circumstances under which a partnership firm will be dissolved.

Question 8:
Name the accounts to be prepared on dissolution of a firm, except cash/bank account.

Question 9:
State any two feamres of not for profit organisation

Answer any 3 questions from 6 to 9, each carries ‘2’ scores.

Question 10:
Arathy and Aswathy are partners in a firm. They admitted Anjaly in to the firm for 1/4th share in future profits. As per partnership deed Anjali should bring Rs.70,000 as her capital and Rs.20,000 as her share of goodwill. At the time of Admission of Anjaly, the balance sheet of Arathy and Aswathy showed goodwill of Rs. 15,000.
Pass Journal entry for the above transactions.

Question 11:
Following information was given by Adithya Hospital for the year ending 31.3.2017.

	1.4.16 Rs.	31.3.17 Rs
Stock of medicines Creditors for suppliess of medicines	3.000 5.000	8,000 6,000

The total amount paid for medicine during the year was Rs.70,000
Calculate total amount of medicine to be debited in the income and expenditure account of the hospital for the year ending 31.3.2017.

Answer all questions from 12 to 13, each carries ‘4’ scores.

Question 12:
State any four items appear on the credit side of a deceased partners capital account.

Question 13:
Bindhu, Sindhu and athira are partners in a firm sharing profits and losses in the ratio of 2 : 2 : 1. On 31.3.2017, Sindhu retired from the business. On that date goodwill of the firm was valued at Rs. 80,000. Bindhu and Athira decided to continue in the business in the ratio of 1 : 1
Pass journal entry for the Sindhu’s share of goodwill.

Answer any 2 questions from 14 to 16. Each question carries ‘5’ scores.

Question 14:
Ancy, Jancy and Bincy are partners in a firm sharing profit and losses in the ratio of 2 : 1 : 1. They dissolved the firm on 31.3.2017. On dissolution following were some of the trans-action taken place after the assets and liabilities are transferred to realisation account.
a. Creditors were settled at 10% less than book value (Book value was Rs.40,000)
b. Stock was taken over by Ancy at Rs.38,000
c. Realisation expenses amounted to Rs.3,000′
d. Total assets realised Rs. 1,30,000
e. There was an unrecorded computer which was sold for Rs. 12,000
Pass journal entries for the above transactions.

Question 15:
Rajan, Sojan and Jojan are partnersin a firm in the ratio of 3:2:1. Their capital balances as on 1.1.2016 were Rs. 70,000, Rs. 60,000 and – 50,000 respectively. According to the partnership deed;
a. All the partners are entitled to get interest on capital at 10% p.a
b. Sojan is to get a salary of Rs.3,000 per month.
c. Interest of drawing is to be charged at 15% p.a, irrespective of the period of withdrawal.
Their drawings for the year 2016 were Rs.20,000, Rs. 10,000 and Rs. 10,000 respectively. During the year 2016. The firm earned a net profit of Rs.60,000 after making all appropriations (divisible profit)
Prepare capital accounts of partners under fluctuating capital method.

Question 16:
Following is the Receipts and payments account of a club for the year ending 31.3.2017.

Additional information
a. The club had loo members each paying an annual subscription of Rs.250/-
b. Subscription received included Rs.2,000 relating to the year 2015 – 16.
c. Depreciate library books at 10% p.a.
d. 2/3 of entrance fee is to be treated as mcorne.
Prepare income and expenditure account of the club for the year ending 3 1.3.2017

Answer the following. It carries 8 score

Question 17:
Manu and Sanu are partners in firm sharing profits and losses in the proportion of their capital. Their balance sheet as on 31.3.2017 was as follows.

They admitted Tinu into the firm on the above date for 1/4 th share in future profits on the following terms.

1. Tinu should bring Rs. 1,10,000 as his capital and Rs.24,000 as his share of goodwill.
2. There was an unrecorded liability of Rs.2,000 to be brought into record relating to repairs.
3. Provision for doubtful debts is to be provided at 10% on debtors.
4. The stock was revalued at Rs. 52,000.
5. Plant and machinary is to be depreciated at 10%p.a.

Prepare revaluation account. capital accounts of partners and new. Balance sheet of the firm.

PART – B
Computerised Accounting

Answer all questions from 1 to 3. Each carries 1 score.

Question 1:
PRTN, SRTN are used for coding purchase return and sales return respectively. This is an example of ……….. code.
a. Block code
b. Mnemonic code
c. Sequantial code
d. All of the above

Question 2:
Which among the following is used to interact with database.
a. Table
b.Forms
c. Queries
d. Reports

Question 3:
From the following find odd one out
a. Hard ware
b. Soft ware
c. People
d. Malware (virus)

Answer any 2 questions from 4 to 6. Each carries 2 score.

Question 4:
State any two uses of spreadsheet in business application.

Question 5:
State any two classification of functions available in spread sheet.

Question 6:
Name the spread sheet function used to compute depreciation.

Answer any 3 questions from 7 to 10. Each carries 3 score.

Question 7:
Briefly explain the account groups available in Tally/Gnukhata

Question 8:
State reason for the following errors commonly found in spreadsheet.

Question 9:
How will you create a company in Tally/ gnukhata

Question 10:
State any three advantages of using graphs and charts.
Pass Journal entry for the above transactions.

Answer the following question which carries 4 score.

Question 11:
Write a short note on the following
a. Queries
b. Forms

Answers

Answer 1:
b

Answer 2:
b

Answer 3:
Debit side of partners capital A/C

Answer 4:
4. 2 : 1 : 1
C’s share in future profit = \(\frac { 1 }{ 4 }\)

Answer 5:
Cash book

Answer 6:
Drawings = 4000 x 12 =48000
Interest P.A= 12%
Interest on drawings = 48000 x 12/100= 5670

Answer 7:
Change in profit sharing ratio among partners.
Admission of a new partner
Retirement of a partner, where atleast two partners are available after retirement.

Answer 8:
Realisation A/C
Capital Account of Partner

Answer 9:
The main objective, of not – for-profit organisation is to provide service & not to earn profit.
They do not prepare trading & p/L A/C. Instead they prepare a revenue statement called income & expenditure A/C” and a balance sheet at the end of each accounting period.

Answer 10:

We assume that Arathy & Aswathy shared their Goodwill equally.

Answer 11:

Answer 12:
Interest on capital
Goodwill
P/L suspense A/C
Joint life policy Reserve & profits.

Answer 13:
Calculation of gaining ratio .
Gaining ratio = new ratio – old ratio

Answer 14:

Answer 15:

Answer 16:

Answer 17:

Stock= 58000-52000= 60(x)
Doubt=30000x 10/100=3000
Plant&mean=70000x 10/100

PART – B
Computerized Accounting

Answer 1:
Mnemonic code

Answer 2:
Queries

Answer 3:
People

Answer 4:
PAYROLL ACCOUNTING:
Every employee is paid salary on a pre-determined date within the framework of employee contract and related personnel policy in force from time to time in an organisation. The computation of salary payment is based on the number of days an employee has worked, rate per grade of pay, rate of applied allowances and deductions to be made therefrom.

ASSET ACCOUNTING:
In this section, we shall be discussing the computation of the amount of depreciation to be charged on assets.
Assets are resources of the organisation, which can be classified into fixed and current assets. Fixed assets are long-term assets and provide productive capability to the firm. The examples of fixed assets are land, building, plant & machinery, etc. It includes both tangible and intangible assets. Tangible assets are physical in nature, which have form, shape and size. Intangible assets are resources capable of adding value but do not have a physical dimension such as patents, copyrights, trade mark, etc. The depreciation on fixed assets is provided to recognise the cost of the asset consumed during an accounting period since the life of such assets extends beyond single . accounting year. Usually, depreciation is not
provided on free hold land.

Answer 5:

•  Date and Time Function
• Mathematical Function
• Text manipulation Function
• Logical Function
• Look Up and Reference Function
• Financial Function

Answer 6:

•  Sin function – Straight Line Depreciation
• Db function – Declining Balance Depreciation
• Ddb and Vdb functions – Double Declining Balance Depreciation
• Syd function – Sum-of-Years’ Digits Depreciation

Answer 7:
Group of Account is a method of organising the large number of ledger accounts into sequential arrangement for recording and summarisation of accounting data. In accounting software the pre defined groups and these existing groups cannot be altered. In the account groups there are 28 predefined groups, out of these groups 15 are primary groups and 13 are sub groups

• Primary Group: It is a basic grouping of the set of sub-groups into major account heads according to their listing in balance’- sheet and profit and loss account.
• Sub-Group: A sub-group is a set of accounts opened in the ledger of recording of related transactions.

Answer 8:
a. #DIV/0! Error
This error occurs when a number is divided by zero (0). 1. Optionally, click ‘ the cell that displays the error, click the button that appears, and then click Show Calculation Steps if it is appears. Reasons a. Entering a formula that contains explicit division by zero (0) – for example, = 5/0.

b. #N/A error
This error occurs when a value is not available to a function or formula.

c. #REF! error
Error This error occurs when a cell reference (cell reference: The set of coordinates that a cell occupies on a worksheet. For example, the reference of the cell that appears at the inter-section of column B and row 3 is B3.) is not valid. 1.

Answer 9:
In order to create a Company by using Gateway of Tally,
Initiate the following steps:
Click on the option, then you click on To create a Company profile in Tally, click Create Company at Company info menu to get Company Creation screen.
i.e., Gate way of tally → Company → creation → create company
Short cut for company creation is Alt + F₃, C
In the Company Creation screen the user should fill the necessary information. Such as,

• COMPANY NAME: Enter the Name of the Company at Name field. This name is displayed at all company selection lists and internal documents.
• COMPANY MAILING ADDRESS: Enter the Name of the Company at Name field (same as Company Name) which is printed in all External documents.
• COMPANY ADDRESS: Enter the Complete mailing address line by line which is mentioned in internal and external document of the company.
• I.T. NUMBER: Enter the Income Tax number allotted by Income Tax Department
• ACCOUNTING MODULE: To maintain Financial Accounts only, at Maintain field. Select Accounts Only.
• FINANCIAL YEAR: At the Financial year field; entered the Beginning and closing date of the financial year.
• SAVING THE COMPANY PROFILE: Finally, Tally ask for your confirmation to save the Company Profile. Tally Save the Company Profile in data bank.

Answer 10:
Help to Explore: Many times we would like to see if there is a relationship between variables. Suppose, that we wanted to determine if there is a relationship between a country’s GNP and the infant mortality rate, between age and between genders. It may be quicker and easier to create a chart immediately to see the possible relationship of variables to one another, rather than paging through raw data.

1. Help to Present: We want to provide information in as little time as possible. Graphing plays a key role. It seems that there is no longer any time to sit and read a newspaper in order to find out what is going on. However, newspapers, such as The Economics Times and India Today magazines (which were early users of charting techniques), seem to understand this phenomena and provide graphs to convey and sum up ideas that they are making in their articles.
2. Help to Convince: The same way that a graph can be used to present and explore different characteristics of data, it can also be used to convince. Graphs have the ability to take large amounts of information and make them into exhibitions that are easily used to persuade.

Answer 11:
Query: Queries are used to find and retrieve specific information of interest stored in tables. A query is a basic tool that Access provides for retrieving information from the databse. It is used to review, add, change or delete data from the database. It allows taking information from single or multiple tables to obtain the data required.

Form: Forms are screen that allow viewing, adding, and updating the data stored in the tables. A form is used to enter, edit, or display data in database. That is, a form is a different view of the database. Form can be designed for effective retrieval of data through automated searches.

Plus Two Accountancy Previous Year Question Papers and Answers