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MP Board Class 12th Business Studies Important Questions Chapter 5 Organization

Organization Important Questions

Organization Objective Type Questions

Question 1.
Choose the correct answer:

Question 1.
Out of the following, which is not a part of delegations :
(a) Accountability
(b) Authority
(c) Responsibility
(d) informal organization.
Answer:
(d) informal organization.

Question 2.
A network of social relationship that arise relationship due to interaction at work is called:
(a) Formal organization
(b) Informal organization
(c) Denaturalization
(d) Delegation.
Answer:
(b) Informal organization

Question 3.
Organization cannot be seen as :
(a) As a work of management
(b) As a structure of relationship
(c) As a process
(d) As an enterprise instinct
Answer:
(d) As an enterprise instinct

Question 4.
Which of the following is not a part of organization:
(a) Division of work
(b) Work structure
(c) Formation of work and departments
(d) provide leadership
Answer:
(d)provide leadership

Question 5.
Which of the following does not follow the scalar chain :
(a) Formal structure
(b) Informal structure
(c) Functional structure
(d) Divisional structure
Answer:
(b) Informal structure

Question 6.
Group of activities on the basis of product line Is a part of:
(a) Decentralized organization
(b) Divisional organization
(c) Functional organization
(d) Centralized organization
Answer:
(b) Divisional organization

Question 7.
A tall structure has a :
(a) Narrow span of management
(b) Wide span of management
(c) No span of management
(d) None of these
Answer:
(a) Narrow span of management

Question 8.
Grouping of a activities on the basis of functions line is a part of:
(a) Delegated organization
(b) Divisional organization
(c) Functional organization
(d) Autonomous organization
Answer:
(c) Functional organization

Question 9.
Centralization refers to :
(a) Retention of decision making authority
(b) Dispersal of decision making authority
(c) Creating division of profit centers
(d) Opening new centers or branches
Answer:
(a)Retention of decision making authority

Question 10.
Span management refers to :
(a) Number of managers
(b) Length of term for which a manger is appointed
(c) Number of subordinates under a superior
(d) Number of members in top management.
Answer:
(b) Length of term for which a manger is appointed

Question 2.
Fill in the blanks:

1. ……………….establishes cordial relation between labour and capital.
2. Organization formed according to goods produced by them is called …………..
3. The transfer of right in limited form to the members is called …………..
4. Distribution of rights and duties of an enterprise at the lowest level is called ……………
5. Rights and duties are clearly described in ……………organization.

Answer:

1. Organization
2. Departmental, Organization
3. Delegation
4. Decentralization
5. Formal

Question 3.
Write the answers in one word/sentence :

1. Granting authority and responsibility regarding a specific job to subordinates.
2. A systamatic dispersion of authority at all levels of department.
3. Big organization is divided into small administrative unit.
4.  Authority is delegated not responsibility.
5. That form of organization which is developed due to mutual relations.
6. That organization which is based on rules and procedures.
7. In functional organization what type of relation is shown ?
8. When does management of organization comes in the process of management ?
9. Which step is departmental organization ?
10. In informal organization what type of relations is there among members ?

Answer:

1. Authority
2. Decentralization
3. Divisional organization
4. Authority
5. Informal organization
6. Informal organization
7. Authority and subordinates
8. After planning
9. Second step
10. Friendly relation.

Question 4.
Write true or false :

1. Establishment of organization is done by lower level of management.
2. Organization gives birth to corruption.
3. Delegation of authority means assigning work to others.
4. Accountability is the obligation to carry out responsibility.
5. Organization in management is as important as structure of bones in human body.

Answer

1. False
2. False
3. True
4. True
5. True.

Question 5.
Match the columns

Answer:
1. (e)
2. (a)
3. (b)
4. (c)
5. (d)

Organization Very Short Answer Type Questions

Question 1.
After which function of management organizing function comes ?
Answer:
Organizing function comes after planning.

Question 2.
How does a strong organization increases job satisfaction among the workers ?
Answer:
A strong organization increases job satisfaction among the workers by assigning them work according to their ability.

Question 3.
How can repetition stopped in an organization ?
Answer:
Right person at the right job.

Question 4.
Why is a big task divided into smaller parts ?
Answer:
Because of the following reasons:

1. To reduce the burden of work load
2. To avail the ability of specialized employees
3. To avoid from repetition of tasks.

Question 5.
What do you understand by divisional ?
Answer:
When a big organization is divided into small administrative units for managing effectively it is called divisional.

Question 6.
How is the word organizing used ?
Answer:
Organization is used in two forms :

1. Organizational Structure and
2. Functional structure.

Question 7.
What is delegation of authority ?
Answer:
Delegation of authority merely means the granting of authority to subordinate to operate within prescribed limits.

Question 8.
Explain the meaning of authority responsibility accountability relationship.
Answer:
Authority responsibility relationship means the relationship which explains from whom an individual will receive orders and to whom he will be accountable or answerable while performing a particular task.

Question 9.
What is expansion of management ?
Answer:
Expansion of management means organizing the deployment of employees or managing tasks.

Question 10.
How is informal organization formed ?
Answer:
The structure is a result of social interaction between employees of similar interests.

Organization Short Answer Type Questions

Question 1.
What is delegation of authority ?
Answer:
Granting authority and responsibility regarding specific job to the subordinates is called as delegation of authority. Delegation of authority is an art of granting certain ordinary, routine and exact authorities to competent subordinates so that they can perform the work as per instructions efficiently. It is an important element of organization. Delegation of authority is based upon the principle of division of work.

Question 2.
What is line organization ?
Answer:
Line organization is the oldest form of organization. Business or industry structure with self contained departments. Authority travels downwards from top and accountability upwards from bottom along the chain of command and each department manager has control over his or her departments affairs and employees.

Question 3.
What do you mean by organization ?
Answer:
Organization means a group of people having a certain object. It involves coordinating the employees activities in an efficient manner for accomplishing the objectives of the enterprise. The success of an enterprise totally depends on how powerful the organization is.

Question 4.
Explain the merits of committee organization.
Answer:
The merits of committee organization are as follows :

1. Committee organization promotes cooperation
2. Quick decisions can be taken in important cases
3. Policy matters and problems can be solved easily
4. Coordination can easily be exercised in different departments with the help of committees.

Question 5.
Give a definition of organization.
Answer:
According to Prof. L. Haney, “Organization is a harmonious adjustment of specialized parts for the accomplishments of some common purpose or purposes.”
According to D.W.R. Spriegal, “Organization is the structural relationship between the various factors in an enterprise”.

Question 6.
Where is line organization suitable ?
Answer:
Those organizational units where employees are less in number. Production is of general type and employees are disciplined, here line organization is suitable.

Question 7.
How does organization help in improving the morale of employees ?
Answer:
In an effective organization, the employees are well aware of their rights, duties and responsibilities and therefore they understand the objectives of the enterprise quite well. This helps them to develop the feelings of sincerity, participation and cooperation thereby increasing their morale.

Question 8.
How organization stops repetition of work ?
Answer:
By assigning specific work to specific person repetition is avoided in organization.

Question 9.
Write the main characteristics of line organization.
Answer:
The main characteristics of line organization are :

1. The orders flow from top to bottom i.e. in downward direction.
2. orders are passed by officers.

Question 10.
Write the various forms of organization.
Answer:
According to nature and size, an organization has following forms :

1. Line organization
2. Line and staff organization
3. Functional organization
4. Committee organization.

Question 11.
Discuss the objectives or importance of organization.
Answer:

1. Economy in production : The main object of organization is to bring economy in production. It means production of goods at minimum cost.

2. Economy in time and labour : In organization, best machines, equipments and best methods are applied and so enough time and labour of the work are saved.

3. Cordial relations between labour and capital: To establish relation between labour and management is one of the object of organization. For this, the best entrepreneur is appointed to safeguard the interest of the labour and capital.

4. Spirit of service : Due to social consciousness, the object of every businessman is to serve first then profit. So, every organization in present time has the object to serve.

Question 12.
Throw light on the importance of organization.
Answer:

1. Effective formulation of policies : Policies are framed by the administration of any enterprises or organization. It is the work of the management to formulate all policies. Once the policies are framed, the organization (normally, a group of people) executes these policies. A strong organization ensures reliable policies. So, organization has great importance for effective formulation of policies.

2. Encouragement to specialization : Specialization is based upon the principle of division of labour. If the employees are grouped according to their efficiency, then the work will be carried-out efficiently. This division of work enhances the spirit of employees. Specialization is encouraged due to the number of employees.

3. Increase in managerial efficiency : Priority is given to coperaion, coordination and discipline in a sound organization. So, the work is done at the earliest. Due to earliest disposal of work, new planning is again framed by the top management or administration so the work remains in the continuous process. In this way due to the expansion of managerial work, managerial efficiency progress in a rapid way.

4. Fillip to growth : It can be known from the history of old and big organization that their growth has become possible due to organization. The main maxim for the growth of healthy and sound business is only organization.

5. To work systematically : In organization every person performs his duty systematically as it is clearly directed in the organization about the execution of work.

6. Prevents corruption : There is no any place corruption in a sound organization.

Question 13.
“Organization increases the capacity of production”. Explain.
Answer:
In a sound and organization employees work with full devotion and so production of the enter process increases. Now techniques and machines developed in the enterprise increases the efficiency of employees which will result is large scale production.

Question 14.
What is project organization ?
Answer:
Project organization is that system in which a working team is constituted for specific production or to provide services.

Question 15.
What are the disadvantages of line organization ?
Answer:
Disadvantages of line organization are as follows :
(i) There is a good scope for favouritism as the highest officer has the authority. There is a possibility that he promotes or appoints his favourites.
(ii) The-modem industry is so complex that it is not possible for a single person to perform all the work efficiently. It is not possible for the department head to be specialized in very field. Hence, there is a lack of specialization in this method.

Question 16.
What is line and staff organization ? Write its four characteristics.
Answer:
The line is the chain of command that extends from board of directors through the various delegation and re-delegations of authority and responsibility to the point where
the primary activities of the company are performed. They are directly engaged in producing or selling of goods and services and provide advices also characteristics :

1. Order and responsibility moves from top to bottom in this organization.
2. Both the working thinking and giving suggestions are separate in it.
3. To assist the line officers employees are appointed.
4. The specialists work as a staff member only.

Question 17.
Mention the advantages of line organization.
Answer:
Advantages : The advantage of line organization are as follows :

1. Every member of the organization knows his responsibilities and duties.
2. There is strong discipline because the subordinates knows their rights and control area.
3. In this type of organization, adjustment can be made according to the needs, i.e., there is flexibility.
4. The subordinates cannot runaway from their duties because they are not able to put their responsibilities on others.

Question 18.
What do you mean by committee organization ?
Answer:
Committee organization is that system in which a specific group is formed to perform administrative work committee is a group of persons. They are allotted some functions in such a way that they will perform the function collectively. The head of this committee is called the president.

Question 19.
What are the reasons of distributing works in small parts ?
Answer:
Work is distributed into small parts due to following reasons :

1. To reduce the pressure of work
2. To have advantage of profit
3. To divide the work in such a way so that repetition should not be there.

Question 20.
What do you mean by divisional organization ?
Answer:
When a big organization is divided into small administrative unit for managing effectively, it is called divisional organization.

Question 21.
Write the four advantages of territorial organization.
Answer:
The four advantages of territorial organization are as follows :

1. It provides effective span at control.
2. Expansion of business in various regions becomes easy.
3. It facilitates in economy is  rent and labour.
4. It provides opportunity of giving training to managers.

Question 22.
“By top level organization the efficiency of Administration increases.” Explain.
Answer:
Formal organization is top level organization. Formal organization is established for general objectives. Organization structure is determined by top level. In it authority and responsibility are clearly defined. Formal organization aims at achieving predetermined objectives. Every individual belongs to one work group only and works under one superior. So by top level organization the efficiency of administration increases.

Question 23.
Distinguish between divisional and functional organization.
Answer:
The differences between divisional and functional organization :

Question 24.
What is the relation between formal and informal organization ?
Answer:
Informal organization is a part of formal organization. In formal organization the worker complete their work with the help of each other. They consult each other due to this friendly relationship is maintained. On the basis of friendship a network of informal organization in formed. This network is called informal organization. Thus formal organization gives birth to informal organization. So we can say that formal organization and informal organization are interrelated.

Question 25.
“Organization increases managerial efficiency.” How ?
Answer:
The best organization increases managerial efficiency. The best and effective organization helps in achieving objectives easily. The best organization means good employees, workers and management. Better environment helps in the efficiency of organization. Increase in managerial efficiency is because of specialization in an organization. A good organization provides training to its employees. These qualified and trained people make full utilization of various resources.

Question 26.
What are the characteristics of informal organization ?
Answer:
Following are the characteristics of informal organization :

1. These type of organizations are formed spontaneously.
2. These organization have common interest.
3. It is a voluntary organization.
4. These organizations have no concern with manual and charts.
5. These organization can be legal or illegal.
6. It is a part of formal organization.
7. In these organization the relationship is based upon personal understanding.

Organization Long Answer Type Questions

Question 1.
Distinguish between formal and informal organization.
Answer:
Differences between Formal and Informal Organization :

Question 2.
What is formal organization ? Explain any four features.
Answer:
The different types or forms of organizations are classified on various basis. One of the type is formal and informal organization.
Formal organization : It is an official structure of activities, roles and authority relationship which is planned and executed by management for achieving organizational objectives. In this organization every individual belongs to one work group only and works under one superior only. It follows official chain of command.
Characteristics of formal organization : Following are the characteristics of formal organization:

1. This type of organization is established for general objectives.
2. Organization structure is determined by top level.
3. Authority and responsibility are clearly defined in formal organization.
4. The relationship.is determined according to the jobs and its nature.
5. Formal organization aims at achieving predetermined objectives.
6. Every individual belongs to one work group only and works under one superior.
7. In this type of organization policies, procedures and plans are written.

Question 3.
What is informal organization ? Explain its characteristics/features.
Answer:
Informal Organizations: Informal organization is the result of working together and social interactions. It has no predetermined purpose. It achieves social satisfaction. In this type of organization there is no prescribed channel of communication. There are no set or fixed rules in this organization. The examples of this organization are relationship between travellers, players, pilgrims, etc.
Definitions :

(1) According to Keith Davis, “Informal organization is that network of personal and social relationships which is not established or required by formal organizations.”

(2) According to C. I. Barnard, “Organization is informal when aggregate inter-personal relationships are without conscious joint purpose.”

Characteristics of informal organization : The characteristics of informal organization are as follows:

1. These type of organizations are formed spontaneously.
2. These organizations have common interest.
3. It is a voluntary organization.
4. These organizations have no concern with manuals and charts.
5. In this organization the relationship is based upon personal understanding.
6. These organizations can be legal and illegal.
7. It does not have a clear and well defined structure.
8. It emerges to meet the social and cultural needs of the members of the organization.
9.  It is a part of formal organization.
10. The rules and regulations in this organization is not in writing.
11. It may or may not follow official chain of command.

Question 4.
What do you mean by delegation of authority ? What are its elements ?
Ans.
Delegation of authority: Granting authority and responsibility regarding specific job to subordinates is called delegation of authority.
The process or elements of delegation are as follows :

1. Assigning of duty : The first and important element of delegation is assigning of duty or task or responsibility. Before the task is assigned, the superior must:

1. Determine the results expected from subordinates
2. Identify the tasks to be assigned
3. Define the tasks to be assigned. The original officer gives less important or routine duties to subordinates while the original officer should himself perform the important, complicated and secret work.

2. Granting of authority : Without authority nobody is going to perform the duties. Thus for completion of work it is necessary to grant authority along with assigning of duties. In the words of Koontz O’Donnell, “Actually the authority vested in a managerial position is the right to use discretion, the right to create and maintain an environment for the performance of individual working together in a group. Thus all needed authorities should be delegated for the fulfilment of a responsibility.

3. Creation of responsibility : Responsibility means holding an individual answerable for final results. Delegation is an art of getting work done effectively not escaping from responsibility to superiors. According to Allen, “Accountability or responsibility is the obligation to carry out responsibility and exercise authority in terms of performance standard established.”

Acceptability of delegation. A person can accept or reject an assigned task. If the delegated authority rejects the task then the delegated management with assign it to another capable employee therefore acceptability of delegation is important.

4. Evaluation and control of internal activities : It is the last step of the process of organizing every subordinate is responsible for the task assigned by his or her authority. Higher authorities evaluate the deployed tasks to their subordinates assures its process and avail the power of authority.

Question 5.
What is decentralization ? Explain its advantages.
Answer:
Meaning : Decentralization is the opposite of centralization which means systematic delegation or dispersal of authority at all levels of management and in all departments of the organization. In this process subordinates are given more role and importance in the management and organization. It is the top level management which decides introduction of decentralization in the organization.
Definition : The major definitions of decentralization are as follows :

1. Everything that goes to increase the importance of the subordinates role is decentralization. —Henri Fayol.
Following are the Importance or advantages of decentralization:

1. Quick decision making: Since the workload of managers at top level is reduced so they are free to make decisions which are speedy in nature,

2. Reduces the burden of managers: The most important benefit of decentralization is that it reduces the burden of managers at top level. The work is assigned by the managers to the subordinates which brings relief to the top level management.

3. Motivates subordinates : Managers or the top level management authorises the subordinates to take decisions independently which increases their morale and motivates them towards the betterment of organization.

4. Democratic management: Decentralization facilitates democratic management. It shares authority and responsibility between managers. It also avoids concentration of power.

5. Helps in facing competition : Today’s competition can be faced effectively only when a person is able to take and implement decisions. This can be performed only when the authority and responsibility of decisions is provided by organization. Thus decentralization helps to face competition effectively.

6. Training and Development: Through decentralization training and development is automatically directed or followed. Decentralization helps in providing training to subordinates and makes them specialised in their work.

7. Incentives to workers : Decentralization provides job satisfaction to workers by giving them independence and participation in the activities of organization which increases the morale of employees.

Question 6.
Distinguish between divisional and functional organization.
Answer:

Question 7.
Explain the various advantages and disadvantages of formal organization.
Answer:
Formal organization : It is an official structure of activities, roles and authority relationship which is planned and executed by management for achieving organizational objectives. In this organization every individual belongs to one work group only and works under one superior only. It follows official chain of command.
Characteristics of formal organization : Following are the characteristics of formal organization:

1. This type of organization is established for general objectives.
2. Organization structure is determined by top level.
3. Authority and responsibility are clearly defined in formal organization.
4. The relationship is determined according to the jobs and its nature.
5. Formal organization aims at achieving predetermined objectives.
6. Every individual belongs to one work group only and works under one superior.
7. In this type of organization policies, procedures and plans are written.

Merits of formal organization : Following are the merits of formal organization :

1. Objectives can be easily achieved through this organization.
2. There is unity of order and direction in this organization.
3. Stability persists in this organization. .
4. There is easy and effective coordination and control over activities.
5. Responsibilities are fixed in case of failures.
6. There is clear determination of duties, authorities and responsibilities.
7. In this type of organization reasonable and balanced division and subdivision of activities.
8. Advantages of specialization and division of work can be achieved.
9. All activities are performed according to rules and regulations.
10. The resources are utilized up to the maximum extent in these organizations.

Demerits of formal organization : Following are the demerits of formal organization:

1. There is lack of flexibility in these organizations.
2. In these organizations there is always problem of control and coordination.
3. Red farism develops in this organization.
4. There is lack of initiative informal organization.
5. Sometimes power and authority is misused. .
6. Formal work and communication is not having importance in this organization.

Question 8.
Differentiate between Delegation and Decentralization.
Answer:
Differences between Delegation and Decentralization :

Question 9.
Distinguish between Authority and Accountability.
Answer:
Differences between Authority and Accountability :

Question 10.
Write the essentials of good organization structure.
Answer:
Essentials of good organization structure :

1. Clear lines of authority : There must be a clear line of authority running from the top to bottom of the organization. It is achieved through delegation by step from the highest executive to the lowest worker having the least responsibility and no authority over others. Failure to clarify the line of authority result in friction, politics and inefficiencies.

2. Adequate delegation of authority : Every person in the organization must get adequate authority to meet his obligations according to situations. Authority is vested in the top most executive and is delegated to his subordinates wherever necessary to meet their obligations. If sufficient authority is not delegated, the top most executive or the person vesting the authority, faces various problems such as bottle-neck in decision-making, delay in decision implementation, pressure on higher level and less motivation to subordinates. These all problems hamper the growth of the organization.

3. Minimum managerial levels : The managerial level in an organization should be kept minimum as far as possible. The greater the number of levels, the larger the chain of command and the longer the time in travelling the message up and down. Though the number of levels is not certain, yet it serves as guide-line.

4. Unity of direction : Every person in the organization should be directed only by one boss as far as possible relating to a single major function. Multiplication of direction may create confusion and may lead to role conflict.

5. Application of Ultimate Responsibility : The authority flows from superior to subordinate along with the responsibilities. The higher level manager is not relieved of his responsibilities for the acts delegated to the subordinates. He is responsible for his own duties and the duties of his subordinates.

6. Span of Control: Span of control refers to the number of subordinates a manager can directly supervise. There is a limit on this number but it cannot be applied universally because several factors such as nature of superior and that of a subordinates, communication techniques, etc. affect the span of control.

7. Simplicity : Taking into account the essential network but leaving no room for confusion and ambiguity the organization structure should be designed as simple as possible. Too many levels or communication channels, or committees, or multiple of command or too much coordination often create more problems rather to solve them.

Question 11.
Describe the objects of organization.
Answer:

1. Economy in production : The main object of organization is to bring economy in production. It means production of goods at minimum cost.

2. Economy in time and labour : In organization, best machines, equipment and best methods are applied and so enough time and labour of the work are saved.

3. Cordial relations between labour and capital : To establish relation between labour and management is one of the object of organization.
Safeguard the interest of the labour and capital.

4. Spirit of service : Due to social consciousness, the object of every businessman is to serve first then profit. So, every organization in present time has the object to serve.

Question 12.
Describe characteristics of project organization.
Answer:

1. This system is adopted to perform any specific project
2. After completion of the project its existence ends
3. Working team is constituted with persons of special ability.

Question 13.
Explain briefly the process of organization.
Or
Method of organization.
Answer:
Following are the steps of organization :

1. Establishment of objectives: The first step of organization structure is establishment of objectives. In the object of organization, those activities should be clearly explained for which organization is built.

2. Determination of activities : The second step in organization is determination of activities and its division. While dividing activities the organizational objectives must be kept in mind.

3. Grouping of activities : The next step involves grouping of activities as purchases, sales, advertisement, marketing, production etc. Different departments are set up for that purpose.

4. Allocation of work : It involves allocation of work on the basis of skills and specialization of employees. The principle of right job for right person is followed while allocating work to employees.

5. Delegation of authority : It is not possible to execute activities without authority. Therefore along with work, the authority is also delegated to the employees.

6. Coordination : For coordination, employees and officers are introduced to each other and everybody’s working place, work, right, duties and relation to each other are specifically mentioned.

Question 14.
Describe the characteristics of organization.
Answer:

1. Organization is a group of people : One person cannot be defined as organization. So, there should be at least two or more persons. There is no restriction on maximum number.

2. Specific objective : Any good organization has specific objectives. A gathering of people without a purpose is not an organization.

3. Division of work : For efficiently achieving goals, the work at hand should be divided and delegated. For example, the activities of an organization may be divided under purchase, sales, finance, personnel, production, etc,

4. Universal existence : Organization exists universally, irrespective of size of the company. All spheres or fields of society like politics, business, schools, families, etc. have organization though the objective may be different.

5. Leadership and formal relations : Organization is also characterized by the presence of leadership and formal relations among the members of the group.

6. Effective communication and coordination : An efficient organization necessitates effective communication as a requisite element. Proper communication and coordination between various levels of the organization results in easy execution of work.

Question 15.
“Write the characteristics, advantage and disadvantage of informal organization.
Answer:
Characteristics of informal organization : The characteristics of informal organization are as follows:

1. These type of organizations are formed spontaneously
2. These organizations have common interest
3. It is a voluntary organization
4. These organizations have no concern with manuals and charts
5. In this organization the relationship is based upon personal understanding
6. These organizations can be legal and illegal
7. It does not have a clear and well defined structure
8. It emerges to meet the social and cultural needs of the members of the organization
9. It is a part of formal organization
10. The rules and regulations in this organization is not in writing
11. It may or may not follow official chain of command.

Advantages of informal organization : Following are the advantages of informal organization:

1. It removes the weakness of formal organization
2. It is an effective means of communication
3. Through this organization the spirit of cooperation and coordination develops
4. It provides social status and sense of satisfaction
5. Employees are motivated towards work.

Disadvantages of informal organization : Following are the disadvantages of informal organization:

1. Illegal activities are encouraged in these organizations
2. These organizations create confusions by spreading rumours
3. High level management is generally opposed by this organization
4. Some of these organizations are against democracy and secularism
5. These organizations are generally have short life.

Conclusion : Generally all organizations have some merits and demerits. Informal organization is complementary to formal organization

Question 16.
Write the principles of organization.
Answer:
Golonel Lyndall Urwick has given following principles :

1. Principle of objectives: The objective of an enterprise should be the objective of whole organization, because every organizational aims at achieving aims of an enterprise. Objectives should be made clear at every level.

2. Principle of specialization : Every person has got particular quality of doing particular work. One person should be allotted one work only this will increases his ability of doing that particular work.

3. Principle of coordination : The main aim of organization should be to maintain coordination among various elements, through which objectives can be achieved.

4. Principle of authority : Authority should not be vested in one hand, but it should be distributed accordingly. So that workers take interest in the work and a feeling of responsibility also arises.

5. Principle of continuity : According to time and requirement, changes should be done. In other words, an organization should be flexible, otherwise it would not be successful. One should recognize the speed of time.

6. Principle of responsibility: After assigning authority, care of responsibility should also be taken. This increases the desire of working more and quality of work. Every worker should be well aware that he is responsible to whom.

7. Principle of definition : Every employee should be made well aware of his duties and responsibilities. Every duty, position etc. in every organization should be clearly prescribed in writing, which helps in quick achievements of goals.

8. Principle of uniformity: There should be uniformity in authority and responsibility given to various officers. But there should be no dispute between authority of two officers which will result in indiscipline and lead to delay of work.

9. Principle of span of control: Area of control of each manager should be restricted, this results in better performance and it becomes easy to carry and complete work. ‘Urwick’ has said that “Maximum a person can handle five to six persons”. According to the nature of business, control should be restricted.

10. Principle of balance : Balance should be made between different units of an organization. Balance increase discipline in the management of a business and helps in the success of the organization.

11. Principle of unity of command : A worker takes orders from his superior boss only and not from others, he is answerable to his boss only. If he has two boss, then confusion will be created and if he listens to one boss and not other, this will create conflict. Therefore, unity of command is necessary for success.

12. Principle of simplification : Organizers should make such policies which are simple, easy, understood by everyone and impressive. If the elements of an organization or policies are not simple, it will create problem.

13. Other principles: Some modem principles showed by experts are :

1. Principle of efficiency
2. Principle of unity of objectives
3. Principle of participation
4. Principle of formality
5. Principle of inspection and balance
6. Principle of surety
7. Principle of transferring ownership.

Question 17.
Distinguish between line of organization and staff organization.
Answer:
differences between Line and Staff organization :

Question 18.
Distinguish among authority, responsibility and accountability.
Answer:
Differences among Authority, Responsibility and Accountability.

MP Board Class 12 Business Studies Important Questions

MP Board Class 11th Accountancy Important Questions Chapter 19 Computers in Accounting and Computerised Accounting System

Computers in Accounting and Computerised Accounting System Important Questions

Computers in Accounting and Computerised Accounting System Objective Type Questions

Question 1.
Choose the correct answer:

Question 1.
What is MIS –
(a) Management information system
(b) Micro information system
(c) Middle internet system
(d) Mass information system
Answer:
(a) Management information system

Question 2.
What is C.P.U. –
(a) Central processing unit
(b) Central unit of production
(c) Central progress unit
(d) Central power unit
Answer:
(a) Central processing unit

Question 3.
Mouse is a –
(a) Input device
(b) Output device
(c) Input and output both
(d) None of these
Answer:
(a) Input device

Question 4.
Super computers are –
(a) Large in size and speed and storage are more than else
(b) Small in size and less speed
(c) Same size and same speed
(d) All of above
Answer:
(a) Large in size and speed and storage are more than else

Question 5.
Software are:
(a) 5 types
(b) 6 types
(c) 4 types
(d) 8 types
Answer:

Question 2.
Fill in the blanks:

1. Computer is an …………… device.
2. Compact disk is a ………….. unit.
3. Monitor is ……………. device.
4. The meaning of hardware is ……………. form we can touch it.
5. In …………… programming is possible.

Answer:

1. Electronic
2. Input
3. Output
4. Physical
5. Software.

Question 3.
State True or False:

1. In data base we can benefitted of co – operation and unity / uniformity.
2. Digital computer is not done the calculation of digits.
3. In analog computer we can find information continuously.
4. The speed of super computer is less.
5. Computer help in accounting from Journalise, analysis to conclusion.

Answer:

1. True
2. False
3. True
4. False
5. True.

Computers in Accounting and Computerised Accounting System Very Short Answer Type Questions

Question 1.
What is computer?
Answer:
Electronic Device.

Question 2.
What is CPU?
Answer:
Central processing unit.

Question 3.
Which computer is used for calculation?
Answer:
Digital computer is used for calculation.

Question 4.
What is known as brain of the computer?
Answer:
CPU.

Question 5.
Write the name of any two application software?
Answer:

1. Excel
2. Tally.

Question 6.
Write the name of any two languages used by a computer.
Answer:

1. BASIC
2. COBOL.

Question 7.
What do you mean by computerised Accounting?
Answer:
When the whole accounting process is done by computers then it is called automation of accounting process or computerised Accounting.

Question 8.
What do you mean by MIS reporting?
Answer:
The system which provides essential informations related to different fields is known as Management Information system. .

Question 9.
What do you mean by Binary system?
Answer:
The system which the computer uses is called binary system. In this system the informations in computer are recorded in two digits ‘0’ and ‘1’.

Question 10.
Write one difference between RAM and ROM.
Answer:
RAM is temporary memory while ROM is permanent memory.

Question 11.
How many bits are there in one byte?
Answer:
8 bit.

Question 12.
How many bytes are there in 1 kilobyte?
Answer:
1024 bytes.

Question 13.
What is DBA?
Answer:
Database Administration.

Question 14.
What are the language of database?
Answer:
DBML, DDL.

Computers in Accounting and Computerised Accounting System Short Answer Type Questions

Question 1.
What is computer?
Answer:
Computer is a machine of modern age. It is an electronic and electrical device which perform various tasks such as collection of data and information, preparation of list, classification, analysization, comparison and presentation of records and interpreting the results. Computerization has made all the three level works of accounting very easy.

Question 2.
What is Accounting information system? Write its definition and objectives.
Answer:
Accounting information system is an old and traditional method prevaling from the ancient times. It is used not only by commercial organization but also by non – commercial organizations. In a commercial organization the accounting information system is used from the inception of any financial transaction to its end. This system is used not only by the accounting department but also by other departments like purchases, Sales, Production, Cash, Commercial, Human resources equally.

Meaning and Definition:
Accounting information system is a collection of resources, designed to transform financial and other data into information. Accounting information system collects the data, keep proper records of financial accounting, transforming the desired information in a specific way and disseminate the information to the various users- internal and external to the organization. Using the collected materials and data with other information system is a special feature of accounting information system.

Definition:
“Accounting information system is a system which disclose the financial aspect of the data collected, processed and summarised.”

Objectives/Characteristics of Accounting information system:

1. This system completely depends on business transactions.
2. This system is capable of storing the financial transactions along with presenting them its information in a desired way.
3. This system provides such reports which can fulfill the necessity of all the desired information. This information may be useful for its users internal as well as external.
4. This system provides the figure for the budget.

Question 3.
What is Flow chart?
Answer:
Before making any programme firstly by the programmer has to know process of its work (which program is made) after that programmer writes it down in his normal
language in sequential instructions which is called Algorithm. After this presentation of it through various figures is called Flow chart, which is written as progam in language of computer.

Thus with the help of flow chart possibility of mistakes reduces in writting complicated program.

Question 4.
List the special utilities of Computerized Accounting over manual.
Or
Prove that Computerized Accounting is superior than manual.
Or
Write down the characteristics of Computerized Accounting.
Answer:
Computer is more capable than humans: Due to its following characteristics it is assumed more superior than human :

1. Automation – Once the data are feed in the computer and once the instructions are given, it every time do its work automatically.

2. Memory – Computers have internal permanent memory which can store various informations in large quantities. It can also store information on its external memory like hard disc, Floppy disc, Magnetic tape etc.

3. High Speed – Computer can perform its work in very high speed. It can analyse many information in a few second. It can do many calculations in 1 second.

4. Accuracy – All the work done by computers are accurate. It is to be noted that if wrong information is given to computer then it will do wrong analyse and point out the error.

5. Multi Tasking – Computers are used for various purposes such as calculations, erasing data, controlling machines, entertainment. Railways and Airways ticket counter etc. It is a main feature of computer and so it is used for different purposes.

6. Efficiency – Computers can work for long durations as it is a machine and do not get tired. Its efficiency depends on processor and ROM.

Question 5.
Discuss the advantages of computerized Accounting system.
Answer:
Following are the advantages of computerized Accounting system over the manual Accounting system:

1. High speed – Accounting data is processed faster by using a computerised accounting system. In this system the financial statement can be immediately resnted.

2. Accuracy – In computerised Accounting system, the possibility of errors is minimised as the primary accounting data is entered only once for preparing various accounting reports and for consequent usage and processes.

3. Reliability – Information received from computerised Accounting system is more reliable.

4. Save labour – The accounting process can be completed with less labour by computer. It helps to save the labour of the labourers.

5. Save time – Final account can be prepared in less time with the help of computers. Which save time and help to take quick decision.

6. Information in time – Computerised Accounting system helps management in preparing plans, to take quick decision and in control by providing concerned informations quickly and in real time.

7. Reduce cost – Maintaining books of accounts by computerised Accounting system incur low cost in comparison to manual Accounting system.

Question 6.
Write the demerits of computer.
Or
Write the limitation of computer.
Answer:
Demerits/Limitation of computer are:

1. Computer can’t think:
Computer works on a predetermined programme. It cannot think by itself and it require instructions on every step. Success of computer depends on human’s capability who has made it and used it.

2. Computers cannot decide:
Computer does help in taking decision but itself cannot decide. To make decision is a complicated process. To make computer capable of deciding program is to be given early.

3.  Computer can’t express their ideas:
In analysis based on any subject ideas have great importance. Although computer is helpful in analysis based on data but it cannot express its ideas i.e., it cannot analyse the work to be logical or not.

4. Computer can’t Implement:
Although computer can store large amount of data but on the basis of these data determination of policies and its operations is possible by human only. Computer also lack practical knowledge.

5.  Lack of Emotion:
Computer is a machine. It does not have emotions and natural instincts. Although human have invented memory for computers but no form of human heart or soul has been made for computers.

Question 7.
Discuss the objectives of Accounting information system.
Answer:
Main objectives of Accounting information system is to ensure that users get reliable informations and be capable of fulfilling constitutional expectation of the organization. It also has following objectives.

1. Sales order Processing – It prepare invoices by processing order sent by customers, prepare sales analysis and data for inventory control.
2. Inventory Control – This system consider various levels of goods and of various changes in it.
3. Account Receivable – Data obtained by purchases and payment by customers with this account of due amount is maintained so that when required it can be checked.
4. Account payable – This system keeps the record of data relating to goods purchased from seller and payment made to them and when required can be checked that how much organization has to pay.

Question 8.
Explain the output devices in short.
Answer:
Output Unit: It is that part of computer system which communicate information (result) to the user (after processing). Whatever result, report or answer which computer has to give us that computer shows it in its monitor, video display unit (VDU) in such language which we can easily read and understand. Other than monitor there are other output devices like hard copy printer which print copies of that informations which is shown in the screen. Technical drawings, charts etc are also there. Today a new device is also available in which like human sound of speaking can be heard, it is called speech synthesiser.

Question 9.
Explain the Input devices in short.
Answer:
Input Unit: Input unit is that part of computer which accept data and instructions from the user to process. Devices which we use to input informations in the computer are called input devices. To insert data in computer there are many input devices. They are “Keyboard, Mouse,”, Compact disc, Optical scanner, Bar code reader, smart card reader etc.

1. Keyboard:
For exchange of information with computer, keyboard is primary input device. Keyboard of computer is like traditional typewriter. Data which we want to feed in computer can be typed in binary language through keyboard and can be feeded.

2. Mouse:
Mouse is another input device which select objective by pointing on monitor. Joint usage of mouse and keyboard is very helpful to do various activities by computer user.

3. Floppy Disc:
Floppy disc is used for immediate data collection by which it can be loaded later in the computer for processing: A floppy disc can store computer data of 1 – 44 MB.

4. Compact Disc:
Compact disc is brought into use like floppy disc to store data which is later used by loading in computer for processing. Consumer for distribution of software generally use compact disc. If compact disc writer is attached with the computer then data can be collected in compact disc also. Today to collect informations DVD and pen drives are also used.

Question 10.
Explain the main characteristics of Accounting Information system.
Answer:
Main characteristics of Accounting Information system:

1. Financial transactions – Accounting information system relates only to financial business transaction i.e., which can be presented in form of money.

2. Historical Data – AIS are mainly related to historical data i.e. of historical nature but this data is used for requirement for future and is helpful in preparing policies and working of future.

3. Easy – AIS are easy and preplanned.

4. Strict Control – Operated through use of computer, AIS needs more control be¬cause there is more possibility of external i
nterference.

5. Proof in the Court – Informations collected in AIS has statutory validity. When required it can be produced before court as proof or evidence.

6. Internal Source – For AIS mostly source of data is internal because they are mostly related to transactions of business firms. Thus it is considered more controlled and accepted.

7. Users or Interested Group – AIS fulfil need of both internal and external users. In external users shareholders, Investors, Sellers, Customers, Statutory institution, Stock Market etc are included whereas in Internal user owner of business, manager and employes are included.

Question 11.
Differentiate between Hardware and Software.
Answer:
Difference between Hardware and Software:

Question 12.
Draw a diagram showing the main parts of a computer in square shape.
Answer:

Question 13.
Write the names of three organs of Transaction Processing System (TPS).
Answer:
Transaction processing system (TPS) are among the earliest computerised system catering to the requirement of large business enterprises. TPS establish relationship with external and internal information of every enterprise and there is special arrangement of sequence for the solution of every problem. When the department request its own sales department to buy the required goods it is known as internal transaction. Whereas when the purchase department buy the goods from any outside seller then it is known as external transaction.

Three organ of transaction processing system are:

1. Input
2. Process
3. Output.

Question 14.
What is the contribution of computer in Accounting?
Or
What is the role of computer in Accounting?
Answer:
Computer is an electronic device which collect the facts and figures, compare them, bring changes in them, assemble them and retrieve them, is nowadays widely used in Accounting. Computers have in built system of calculation, collection of related data, processing and give the results in the form of reports for taking decisions to the authorities. It is not restricted for making pay roll only but can do other work also like maintaining record, making entries, classification, analysis and interpreting the results.

In the following field of Accounting, Computer has important contribution:

1. Collection of accounting transaction in a systematic manner.
2. Proper classification and analysis of accounting transaction.
3. Providing quick information related to debtors, creditors and other reserves.
4. Show the flow of cash by preparing cash flow statement.
5. Self balancing of ledger A/c and important contribution in the preparation of final accounts.
6. Providing quick and accurate financial information for legal necessity in time.
7. Computer also contribute in payroll accounting. Preparation of payroll in big company is very convenient.
8. By the help of computer store Accounting can be easily and properly designed. By the help of computer, position of daily stock, value of stock, purchase requirement etc. can be easily maintained.

Question 15.
Discuss the different types of Accounting packages.
Answer:
Accounting packages are of three types:

1. Readymade software/Ready to use software
2. Customised software
3. Tailor made software

1. Readymade Software:
Readymade software is available in the market to be used directly. Readymade software is used in large scale because it is prepared on the basis of normal conditions. At present in the market the following readymade software are available.

• Tally
• Example
• BUSY
• The professional Accountant.

Tally software is mostly used. Tally software is multi use software. This package is suitable for small concerns, whose accounting work is limited.

2. Customised Software:
When changes are done in readymade software to make a program useful to fulfil the specific objective of the user, it is called customised software. For example-according to demand of user changes made in the design of invoice. As in readymade software changes are made as per user’s requirements, expenses on such changes are beared by the user themselves.

3. Tailor made Software:
When software is prepared after mutual understanding be-tween the user and software maker as per user’s requirements, it is called Tailor made software.

Question 16.
How many types of report are there?
Answer:
Various types of reports are:

1. Customer Report – Such report which is prepared as required by the manager which shows first 20 customers, first 20 customers who have not paid or such customer’s name who have not purchased anything on last three years etc.
2. Supplier’s Report – Such report in which various aspects related to suppliers are shown as per manager’s requirement.
3. Summary Report – It is a brief report of all activities of the organization for example- Profit and Loss account.
4. Responsibility Report – Responsibility report is prepared by responsible manager of the organization like a purchase officer prepare purchase report showing all aspects of purchases.
5. Exceptional Report – This report is prepared in some special circumstances. For example – inventory report in which it is described that stock is less or more than required level.
6. Financial Report – Managers demand quarterly financial statement for examining position.

Question 17.
As per working system, how many types of computer are there?
Answer:
As per working system computers can be classified into following 3 types:

1. Digital Computer:
Digital means number. Digital computer calculates numbers, generally computer are used to calculate. In Digital computer all instructions and figures are secured in the form of binary digits. Mostly digital computers are used.

2. Analog Computer:
Analog computer does not calculate numbers. Analog computer depends on measuring activity. In analog computer continuously information are received in form of signals converting which it present in figures. Speedometer, Voltmeter, Thermometer etc. are analog devices. In this signal received continuously are presented. Radar is an analog computer. Memory of analog computer is not very much. 100% pure result is not obtained from analog computer.

3. Hybrid computer:
Hybrid computer consiss of joint features of analog and digital computer. With hybrid computer both act of measuring current and calculating figures is done. It is mostly used by scientists. In satellite Hybrid computer works. ECG machine is also a hybrid computer.

Question 18.
On the basis of speed and storage capacity, how many types of computers are there? Explain them briefly.
Answer:
On the basis of speed and storage capacity computers are classified into four
categories:

1. Micro Computer
2. Mini Computer
3. Main Frame Computer
4. Super Computer.

1. Micro Computer:
Micro computer are the smallest in size. Their price is also very less. Generally micro computer is brought in use. Word length of micro computer is from 8 to 32 Bits. It can be used once by one person only. Its speed and storage capacity is very less. It is also called RC. or personal computers. Modern PCs are like pentium P5 and pentium P6 etc.

2. Mini Computer:
Mini computers are comparatively bigger than micro computer. It is used at large scale. Word length of it is 32 Bit or more. A’mini computer can be used by 40 per cent at the same time. PDP – 1111/45 VAX – II etc are mini computer. Its speed is 10 to 30 MIPS (Million Instruction Per Second)

3. Main Frame Computer:
Mainframe computer is comparatively big in size than mini computer. It is used in large scale to process figures and calculate complications. Its word length is up to 64 Bit. UNIVAC 1190, JBM 3020 etc. are mainframe computer

4. Super Computer:
They are very big in size. Speed of these computers and storing capacity is very large. This computer has speed of 400 to 10,000 MIPS. Its word length is about 96 Bit. In this CPU is parallely connected CRAY-1, CRAY – 2, HITACHI – 81020 etc. are foreign super computer and PARAM and ANURAG are Indian super computer.

Question 19.
State the four basic requirements of a Data base Application.
Answer:
The following are the four basic requirements of a Database Application :

1. Front – end Interface: It acts as an interactive connecting link between the user and the database oriented software through which the user communicates or interacts to the back-end database.
2. Back – end Database: It is the data storage system that is hidden from the users. It responds to the requirement of the users to the extent the user is authorised to access.
3. Data Processing – It is a sequence of actions that are taken to transform the input data into useful information for taking various decisions.
4. Reporting System – It is an integrated set of objects that includes all the relevant information that constitutes a report.

Question 20.
What is Entity Relationship Database?
Answer:
Under the database management system, the application of model database in commercial way is available in the database management system and it is the process of its application. Previously the commercial system was based on network approach. The ER model entity relationship model is actually the generalisation of this model. This relationship also permits the outsider also.

It is a popular conceptual data model, which is mostly used in database oriented applications. The major elements of ER model are entities, attributes, identifiers and relationship that are used to express a reality for which a database is to be designed. The model is best depicted with the help of ER symbols.

Question 21.
What do you mean by Structured Query Language?
Or
What do you understand by SQL?
Answer:
Main objective of SQL is to make enquiries from database. Till we cannot query or use the stored data in database it is useless to us. Query is a question which is written in SQL. It is very easy to work in SQL on this, instructions is to be given to the user that what and how is to be done. For example In IBM and DB7 in UNIFY Corporation in UNIFY at present SQL is used.

Question 22.
What do you mean by Accounting data? How does financial statements get to final stage after passing through various levels?
Answer:
Data related to accounting process based on computer is known as accounting data. Database is used to store the data related to recording in the computer. The format of database process begins with the reality, which is expressed in the form of conceptualisation of an Accounting reality. The process of database can be explained with the help of Flow chart which clarify how the reality i.e., conceptualisation of reality reaches to the final design of database through various level.

Question 23.
What is Normalization?
Answer:
Normalization is a process of transformation of the conceptual scheme of the database into a computer representable form. The main objective of normalization is to minimise unnecessary repetition of information. This meas that information should be stored only once. So normalization avoids wastage of storage or space and increase in the total size at the data stored.

Question 24.
Explain the symbols used in Entity Relationship Model.
Answer:

Question 25.
What is the meaning of Database? Describe the basic component of database in short.
Answer:
Data is such facts which are recorded and which has a definite meaning. Data is set of informations which is basis of all important managerial decisions. All such informations which are collected to prepare useful report is called database. Database is collection of related data.

Data are collected and stored in such a way that new data may be added to stored data in database, to make change in it and to obtain data a general and controlled method shall be sufficient. A database method is a complete method to store related files in which stored data’s detail and complete description are there. Database is an integrated collection of logical complete records and files.

According to G. M. Scott “Database is a computer file system which is necessary to use a special file organization to update quickly all personal records in all programmes, to update related records, make it possible to access easily all records which are necessary to be collected to prepare a special report or to prepare a report of special objective.”

Type of Database:

1. Relational Database – This is main and important type of database. It is a detailed database in which data is shown in the way by which it can be accessed easily and it can be reconstituted in many ways.
2. Distributed Database – This database is that database which is spread between two points in a net.
3. Object Oriented Database – It is that database which shows object classes and sub classes together.

Basic component of Database:

1. Bit or Binary Digit – Bit is one of Binary digits i.e., it may be 1 or 0.
2. Byte – One row of eight bit is called byte.
   1 Byte = 8 Bits
   1 Kilobyte = 1024 bytes.
3. Data – Collected few data which has logical meaning is called data. So data are three types:

• • Numeric data : It is in numbers like -1, 2, 3, – 2456, -23, 345608
  • Alpha data : They are in the form of Alphabets from A to Z. e.g., RAM, RAMESH, YES, NO.
  • Alphanumeric data : They are in both forms numbers and alphabets like 24 March, 2011.

Question 26.
What is data processing cycle? Describe the stages of data processing.
Answer:
Data processing cycle:
Data processing involves the techniques of collecting, storing, relating, interpreting and computing data items so that meaningful and useful information for decision making may be obtained. In short, Data processing refer to the activities associated with generation of information. Various stages of data processing are:

1. Collection of Data – Vouchers accounting data is collected by transactions by which necessary document which is called voucher is created.
2. Input of Data – Accounting data included in voucher is feeded in storage device of computer.
3. Storage of Data – After storing data in computer, it is processed.
4. Manipulation of Data – Under data processing collected data is manipulated as per user’s requirement.
5. Generation of Information – Required report of information obtain output which is useful and meaningful.

Question 27.
Explain and Define Database and discuss its types.
Answer:
Data is such facts which are recorded and which has a definite meaning. Data is set of informations which is basis of all important managerial decisions. All such informations which are collected to prepare useful report is called database. Database is collection of related data. Data are collected and stored in such a way that new data may be added to stored data in database, to make change in it and to obtain data a general and controlled method shall be sufficient.

A database method is a complete method to store related files in which stored data’s detail and complete description are there. Data base is an integrated collection of logical complete records and files. According to G. M. Scott “Database is a computer file system which is necessary to use a special file organization to update quickly all personal records in all programmes, to update related records, make it possible to access easily all records which are necessary to be collected to prepare a special report or to prepare a report of special objective.

Type of Database:

1. Relational Database – This is main and important type of database. It is a detailed database in which data is shown in the way by which it can be accessed easily and it can be reconstituted in many ways.
2. Distributed Database – This database is that database which is spread between two points in a net.
3. Object Oriented Database – It is that database which shows object classes and sub classes together.

Question 28.
Write the objectives of Database Management System (DBMS).
Answer:
Following are the objectives of Database Management System:

1. Due to Central Data Management there is reduction in complex information system of the organization.
2. Additional and useless data are deleted. Such record where there is reoccurance of data are ended.
3. By central control on creation of data and definition depending on program data reduces.
4. Flexibility of information system increases.
5. Once when data gets stored then various types of user use it. As required data are used various objectives.

Question 29.
Explain the demerits or limitations of Database Management System (DBMS).
Answer:
Disadvantages or limitation of DBMS are:

1. Lack of expertise knowledge – For DBMS expert and experienced person is required so that it can be operated properly but there is lack of such persons everywhere or those who know programming they take high value for it.
2. Costly – Database Management System software are costly.
3. Higher Cost – Cost of hardware of Database Management System is high.
4. Increase in Security Problem – Due to DBMS problem of reliability of security arises because many users have access to database.
5. To apply this system many expenses are incurred.

Question 30.
What do you mean by Database? How is it different from Database Management System (DBMS)?
Answer:
Database is a group of interrelated tables, files and structure which prepare its format to fulfil requirement related to various informations of the organization. Two advantages of Database are:

1. Integrity:
It clarifies that all the various data and information are organized in a logical way. Its purpose is to reduce the excess data or to put an end so that the data could be accessed easily.

2. Participation:
It means that all authorised person can easily access to the related data. From the above it is clear that database is a group of related data which express the opinion of the commercial world which is known as reality. Data base Management involves creating, storing, modifying, deleting and adding data in files and using this data to generate report. The software that allows to perform these functions is known as data base management system.

Computers in Accounting and Computerised Accounting System Long Answer Type Questions

Question 1.
Differentiate among various Accountig Software.
Answer:
Difference among Accounting Software:

Question 2.
Distinguish between a Manual and computerised Accounting System.
Answer:
The following are some point of differences between Manual and computerised Accounting systems:

Question 3.
What is Computer? What are its main characteristics?
Or
Define Computer and write down its characteristics.
Answer:
Meaning and Definitions of Computer:
Computer is that electronic device which takes very less time to do various types of work. Technically, Computer is such an electronic device which takes data, processes it and following some predetermined instructions provide meaningful results (useful data)

Process made by computer can be clarified from the following figure:

On the basic of above figure computer can be difined as follows:
“Computer is an electronic device which inputs any type of row data and with the help of pre – determined instructions input data is analysed and meaningful results or information is given.”

According to international standards Organization:
“A computer is a data processor that can perform substantial computations including numerous arithmetic and logic operations without intervention of human operator during the run.”

According to the U.S. Institute:
A computer is a device capable of solving problems by accepting data performing described operations on the datas and supplying the results of the’operations. Thus, computer is a device which works on figures which is called data in computer language.

Features of computer – Following are features of computer:

1. Automation:
Any data or instructions once give to computer it can then automatically operate the process i.e., further human interference is not requried.

2. Memory:
Inside computer there is internal memory of it which it can store data in large amount. Computer in subsidiary equipments like hard disc, floppy disc, megnetic tapes etc. stores additional data.

3. High speed:
Computer works at high speed. It can analyse lakhs of instructions in just few secorids. lt can make crores of calculations in one second.

4. Accuracy:
In working of computer cent per cent purity can be seen. Remember that if wrong or default data is provided then result will be wrong as well.

5. Versatility:
One computer is used for many works, like calculation, deleting data, machinery control, entertainment etc. It is main feature of computer and due to this feature it is used in various fields.

6. Deligence:
Due to being machinery computer does not get tired, neither it feels hungry nor it gets distracted from its aim. It does its work from begining to end without any mistake carefully. Human after working for many hours feels the mental and physical tiredness but a computer never gets tired like humans.

7. Scientific approach:
A computer works in scientific approach. It works impartially and it does not have affect of thinking and feelings of any person.

8. Logical Decisions:
Computer on the basis of a determined condition is capable of taking decision. Such decisions are called logical decisions. Selection of best alternative among all alternatives is logical decision.

Question 4.
Describe the main elements of computer system.
Answer:
There are six parts or element of computer system:

1. Hardware:
In computer means those physical elements which we can see, touch or feel. Various devices used in computer system jointly are called hardware. In hardware the following computer devices are included.

• Input devices Keyboard, Mouse, Light pen, Scanner etc.
• Central processing unit (CPU)
• Output device – Monitor

2. Software:
To obtain any result from computer, computer has to be given instructions in a special language. Set of instruction is called program and set of programs is called software. By only changing of software of one computer many types of work can be done. Like from one computer by one software payroll can be prepared, by another software accounting work can be done. In market various types of software are available in form of program recorded in a floppy disc. With every floppy disc, a manual is also provided in which procedure to use the disc and detail of program recorded in disc is given.

There are six types of software

• Operating Software
• Utility Software
• Application Software
• System software
• Language software
• Connectivity Software.

3. People:
People are those person who uses computer hardware and software to make, improve and use information system existing in computer memory. Those main people who are related to computer system are:

• System Analysis – They prepare design of data processing system.
• Operators – They operate computers.
• Programmers – They write the program by which data processing system can be operated.

4. Procedures:
Procedures are those various activities which can be done in a certain way by which determined results may be obtained. Basically there are three types of procedures which are part of a computer system :

• Software Oriented
• Hardware Oriented and
• Internal procedure.

5. Data:
Generally facts are called data. Data can be anything like bio – data of various applicants when computer is used for appointment of employees or marks of various students in various subject by which their result may be prepared or details of various travellers like name, age, sex etc. when computer is used for reservation for air or rail tickets etc.

Question 5.
Write down the advantages and importance of Database Management System (DBMS)
Answer:
Advantages and Importance of DBMS:

1. Sharing the Data – In DBMS all data are stored at one place by which all persons can easily access this data who has right to use these data. So same data is used by many manager.
2. Easy Storage of data – DBMS Simplifies manipulation in data and errors are also less in this.
3. Simple programme can be developed – In DBMS Query Language is used by which its user can develop simple program as per their requirement.
4. Greater Consistency – In DBMS most of the data is centralised at one place and by all managers these centralised data is used. In these data there is uniformity.
5. Data Dictionary Management – In DBMS Data Dictionary Management is also included by which any change in database like increase in data, deleting data or changes in data etc. get changed automatically in data dictionary.
6. Security – DBMS is helpful in maintaining security and updation of data.
7. Reduced Cost – DBMS helps in preparing report also without error prepares report in less time.
8. DBMS maintains independence of data.
9. By DBMS User can easily use the data.
10. Less time is taken in data processing and saves space for storage.
11. Due to DBMS less program is required to keep.

Question 6.
Explain the main components of ER Model.
Answer:
Components of ER Model:
ER Model is basis of ER diagrams which in view of end user presents conceptual database. There are four components of ER Model.

1. Entity:
In the real world any thing which has free existence is called entity. So person, place, event or concept related to which we store information in the system is called entity. Every entity has different features. In ER model the world entity does not mean one, single occurring entity but set of entities. In relational environment entity means table and not row. For example in the fol-lowing figure student is an entity:

In context of Accounting there are five types of entities:

1. Accounts
2. Vouchers
3. Employee
4. Accounts Types
5. Support Documents.

Accounting data are recorded by means of these entites.

2. Attributes:
Accumulated characteristics and features of entity are called attributes. For examples height of a person, weight, date of birth, education etc. are attributes. Similarly, code number of account’and their names will be called attributes.

Attributes, gets value from domain (or value sets). By these value obtained will be used as data in Relational Model. In the table below entities and attributes are given:

Each features of entity small measures which accumulated as data in database. Attributes may be of many types like:

1. Composite v/s Simple Attributes,
2. Single value v/s Multi Value,
3. Store v/s Derived Attributes,
4. Null Values when data are nine,
5. Complex Attributes etc.

3. Identifier:
Each entity has its own feature which has some specific value by which entity gets identification. For example attribute of student as entity is Roll No. which has special measure by means of Roll No. Student will be identified. Similarly attribute of accounts as entity is Code No. because it measure of data is of special category.

Entity Type accounting Database
An entity Type voucher with V. No. as key attribute

MP Board Class 11 Accountancy Important Questions

MP Board Class 11th Chemistry Solutions Chapter 14 पर्यावरणीय रसायन

पर्यावरणीय रसायन NCERT अभ्यास प्रश्न

प्रश्न 1.
पर्यावरणीय रसायन की परिभाषा दीजिए।
उत्तर:
पर्यावरणीय रसायन विज्ञान की वह शाखा है जो पर्यावरण में रासायनिक परिवर्तनों से सम्बन्धित होती हैं। इसमें हमारा परिवेश सम्मिलित होता है, जैसे कि वायु, जल, मृदा, जंगल, सूर्य का प्रकाश आदि।

प्रश्न 2.
क्षोभमण्डलीय प्रदूषण की 100 शब्दों में व्याख्या कीजिए।
उत्तर:
क्षोभमण्डलीय प्रदूषण वायु में उपस्थित अवांछनीय ठोस अथवा गैस के कणों के कारण उत्पन्न होता है। क्षोभमण्डल में मुख्यतः निम्नलिखित गैसीय तथा कणिकीय प्रदूषण उपस्थित होते हैं

1. गैसीय वायुप्रदूषक – ये सल्फर, नाइट्रोजन तथा कार्बन डाईऑक्साइड, हाइड्रोजन सल्फाइड, हाइड्रोकार्बन, ओजोन तथा अन्य ऑक्सीकारक होते हैं।
2. कणिकीय प्रदूषक – ये धूल, धूम, कोहरा, फुहारा, धुआँ आदि होते हैं।

प्रश्न 3.
कार्बन मोनोऑक्साइड, कार्बन डाइऑक्साइड की अपेक्षा अधिक खतरनाक होती है। क्यों?
उत्तर:
कार्बन मोनोऑक्साइड एक विषैली गैस है। यह रक्त में उपस्थित हीमोग्लोबिन के साथ संयुक्त होकर कार्बोक्सीहीमोग्लोबीन (COHb) बनाती है। यह ऑक्सीहीमोग्लोबिन की अपेक्षा 300 गुना अधिक स्थायी है। जब रक्त में कार्बोक्सीहीमोग्लोबिन की मात्रा 3-4% तक हो जाती है तब रक्त में ऑक्सीजन ले जाने की क्षमता अत्यधिक कम हो जाती है। ऑक्सीजन की इस न्यूनता से सिरदर्द, नेत्रदृष्टि की क्षीणता, तंत्रकीय आवेग में न्यूनता, हृदयवाहिका में तंत्र अवस्था आदि रोग उत्पन्न हो जाते हैं। कार्बन डाइऑक्साइड गैस हीमोग्लोबिन के साथ संयुक्त नहीं होती है। अतः यह एक कम हानिकारक प्रदूषक है। वातावरण में इसकी मात्रा में वृद्धि के कारण मुख्यतः वैश्विक गर्मी (भूमंडलीय ताप वृद्धि) हो रही है।

प्रश्न 4.
ग्रीन हाऊस प्रभाव के लिए कौन-सी गैसें उत्तरदायी हैं ? सूचीबद्ध कीजिए।
उत्तर:
निम्नलिखित गैसों द्वारा हरित गृह प्रभाव उत्पन्न किया जा सकता है, जो कि ऊष्मा ऊर्जा को रोकने में समर्थ होती है –

1. कार्बन डाइऑक्साइड
2. मेथेन
3. ओजोन
4. क्लोरोफ्लुओरोकार्बन के यौगिक (CFCs)
5. जल वाष्प।

प्रश्न 5.
अम्लवर्षा मूर्तियों तथा स्मारकों को कैसे दुष्प्रभावित करती है?
उत्तर:
भारत में मूर्तियाँ तथा स्मारक संगमरमर अर्थात् CaCO₃ के बने होते हैं। जिसके परितः वायु में मुख्यतः सल्फर तथा नाइट्रोजन के ऑक्साइडों की अधिक मात्रा होती है। इसका मुख्य कारण इन क्षेत्रों के आसपास औद्योगिक इकाइयों तथा ऊर्जा संयंत्रों की मात्रा अधिक होना है। सल्फर तथा नाइट्रोजन के ऑक्साइड अम्लीय होते हैं। SO₂ तथा NO₂ जल के साथ ऑक्सीकरण क्रिया करके खनिज अम्ल बनाते हैं जो अम्ल वर्षा के मुख्य स्त्रोत हैं।
2SO_2(g) + O_2(g) + 2H₂O_(l) → 2H₂SO_4(aq)
4NO_2(g) + O_2(g) + 2H₂O → 4HNO_3(aq)
यह अम्ल वर्षा, मूर्तियों तथा स्मारकों के संगमरमर के साथ क्रिया करके उन्हें नष्ट करती हैं।
CaCO₃ + H₂SO₄ → CaSO₄ + H₃O+ CO₂

प्रश्न 6.
धूम-कोहरा क्या है? सामान्य धूम-कोहरा, प्रकाश रासायनिक धूम-कोहरे से कैसे भिन्न है?
उत्तर:
धूम-कोहरा शब्द धूम तथा कोहरा से उत्पन्न हुआ है। यह विश्व के अनेक शहरों में पाया जाने वाला वायु प्रदूषक है। धूम-कोहरा निम्न दो प्रकार का होता है –

1. सामान्य धूम-कोहरा:
यह ठंडे आर्द्र वातावरण में उत्पन्न होता है। यह धुएँ, कोहरे तथा So, का मिश्रण है। रासायनिक रूप से यह अपचायक धूम-कोहरा है।

2. प्रकाश रासायनिक धूम-कोहरा:
यह गर्म, शुष्क तथा सूर्य की पर्याप्त रोशनी वाले वातावरण में उत्पन्न होता है। इसके मुख्य अवयव ओजोन, फॉर्मेल्डिहाइड, एक्रोलीन तथा परॉक्सीऐसीटिल नाइट्रेट (PAN) (असंतृप्त हाइड्रोकार्बनों पर सूर्य के प्रकाश की क्रिया से उत्पन्न) तथा नाइट्रोजन ऑक्साइड (वाहनों तथा कारखानों से उत्पन्न) होते हैं। रासायनिक रूप से यह ऑक्सीकारक धूम-कोहरा है क्योंकि इसमें ऑक्सीकारक अभिकर्मकों की सान्द्रता उच्च रहती है।

प्रश्न 7.
प्रकाश रासायनिक धूम-कोहरे के निर्माण के दौरान होने वाली अभिक्रिया लिखिए।
उत्तर:
जब जीवाश्म ईंधनों का दहन होता है, तब पृथ्वी के वातावरण में कई प्रदूषक उत्सर्जित होते हैं। इनमें से दो प्रदूषक हाइड्रोकार्बन एवं नाइट्रिक ऑक्साइड (NO) है। जब इन प्रदूषकों का स्तर पर्याप्त ऊँचा हो जाता है, तब सूर्य प्रकाश से इसकी अन्योन्य क्रिया के कारण श्रृंखला अभिक्रिया होती है, जिसमें NO₂ नाइट्रोजन डाइऑक्साइड NO₂ में परिवर्तित हो जाती है। यह NO₂ सूर्य प्रकाश से ऊर्जा ग्रहण कर पुनः नाइट्रिक ऑक्साइड एवं मुक्त ऑक्सीजन में विघटित हो जाती है।
NO_2(g) \(\underrightarrow { hv } \) NO_(g) + O_(g) …(i)
ऑक्सीजन परमाणु अत्यधिक क्रियाशील होने के कारण O, के साथ संयुक्त होकर ओजोन में परिवर्तित हो जाता है।
O_(g) + O_2(g) → O_3(g) ….(ii)
निर्मित O₃, शीघ्रतापूर्वक अभिक्रिया (i) में विरचित NO_(g) के साथ अभिक्रिया कर पुन: NO₂ बनाती है। NO₂ एक भूरी गैस है, जिसका उच्च स्तर धुंध का कारण हो सकता है।
NO_(g) + O_3(g) → NO_2(g) + O_3(g)
ओजोन एक जहरीली गैस है। NO, एवं 0, दोनों ही प्रबल ऑक्सीकारक हैं। जैसे –

प्रश्न 8.
प्रकाश रासायनिक धूम-कोहरे के दुष्परिणाम क्या है? इन्हें कैसे नियन्त्रित किया जा सकता है?
उत्तर:
प्रकाश रासायनिक धूम-कोहरे के दुष्परिणाम-प्रकाश रासायनिक धूम-कोहरा के प्रमुख घटक ओजोन, नाइट्रोजन के ऑक्साइड, एक्रोलीन, फॉर्मेल्डिहाइड और परॉक्सीऐसीटिल नाइट्रेट (PAN) आदि हैं। ये हानिकारक प्रभावों के लिए जिम्मेदार होते हैं। इनमें से कुछ निम्न हैं –

1. ओजोन और नाइट्रिक ऑक्साइड नाक एवं गले में उत्तेजना पैदा करते हैं। इनके उच्च सान्द्रण से सिर और सीने में दर्द होने लगता है।
2. प्रकाश रासायनिक धूम-कोहरा के संघटक गैसें सामान्यतः गले में शुष्कता पैदा करती है तथा ये श्वसन समस्याओं के लिए जिम्मेदार होती हैं।
3. प्रकाश रासायनिक धूम-कोहरा पादप जीवन को बहुत क्षति पहुँचाती है।
4. ये धातुओं, इमारती पदार्थों, रबर और रंजित सतह आदि के संक्षारण के लिए भी जिम्मेवार होती हैं।

प्रकाश रासायनिक धूम-कोहरा नियन्त्रित करने के उपाय:
निम्नलिखित उपायों द्वारा प्रकाश रासायनिक धूम-कोहरा से उत्पन्न प्रदूषण को कुछ मात्रा तक रोका जा सकता है –

1. वाहनों के इंजनों में उत्प्रेरकीय परिवर्तकों के उपयोग से NO₂ और कुछ हाइड्रोकार्बन जैसे प्राथमिक पूर्वगामी नियन्त्रित हो जाएंगे। इससे PAN जैसे द्वितीयक पूर्वगामी का विरचन स्वतः नियन्त्रित हो जाएगा।
2. कुछ पादप जैसे पाईनस, पायरस, विटिस, क्वेरकस आदि काफी खतरनाक नाइट्रोजन के ऑक्साइडों का उपापचय करने में समर्थ होते हैं। इनका रोपण निश्चित रूप से वायुमण्डल में इन गैसों को फैलने से रोकने में सहायक होगा।

प्रश्न 9.
क्षोभमण्डल पर ओजोन-परत के क्षय में होने वाली अभिक्रिया कौन-सी है?
उत्तर:
समतापमण्डल में उपस्थित फ्रीऑन जैसे क्लोरोफ्लुओरोकार्बन ओजोन के साथ रासायनिक अभिक्रिया करते हैं। ये मुक्त मूलक प्रकृति के होते हैं तथा अभिक्रिया पराबैंगनी विकिरणों की उपस्थिति में होती है।

चूँकि ओजोन रासायनिक अभिक्रिया में भाग लेती है, इसलिए ओजोन परत का क्रमिक अवक्षय होता है।

प्रश्न 10.
ओजोन छिद्र से आप क्या समझते हैं? इसके परिणाम क्या हैं?
उत्तर:
ओजोन छिद्र हानिकारक पराबैंगनी विकिरणों द्वारा ओजोन परत के ध्वंश को सूचित करता है। इससे हमारे चारों ओर स्थित ओजोन की परत में वस्तुतः छिद्र हो जाएंगे। इसके परिणामस्वरूप, हानिकारक विकिरणों से त्वचा कैंसर, दृष्टिदोष आदि उत्पन्न होंगे और यह हमारे प्रतिरक्षा तंत्र (Immune system) को प्रभावित करेगा।

ओजोन पर्त के दुष्प्रभाव:

1. पराबैंगनी किरणों का बिना रोकथाम के सीधे धरती पर प्रवेश होने पर विभिन्न रोगों का कारण हो सकता है। जैसे-कैंसर।
2. पराबैंगनी किरणें शरीर की प्रतिरोधक क्षमता को कम कर देती हैं।
3. C.EC. ग्रीन हाऊस प्रभाव को कम करती है, परिणामस्वरूप धरती के तापमान में वृद्धि होती है।

नियत्रंण:

1. C.E.C. का उत्पादन कम करना।
2. C.F.C. का विकल्प ढूँढ़ना।

प्रश्न 11.
क्या आपने अपने क्षेत्र में जल-प्रदूषण देखा है, इसे नियन्त्रित करने के कौन-कौन से उपाय हैं?
उत्तर:
पेपर, कपड़ा तथा रासायनिक उद्योगों से अनेक अपशिष्ट पदार्थ जल में मिलकर इसको प्रदूषित करते हैं। अत: जल प्रदूषण की रोकथाम के लिए उद्योग अपशिष्ट को नदी नालों में न डालकर इनका समुचित विस्थापन करना चाहिए। कपड़े धोने के जैव निम्नीकरण साबुन व अपमार्जक का प्रयोग करना चाहिए न कि जैव अनिम्नीकरण पदार्थों का। जल का pH मान ज्ञात करना चाहिए। शुद्ध जल का pH मान 7 है यदि जल का pH मान 7 से कम है तब इसमें उपस्थित अशुद्धियाँ अम्लीय है जैसे SO₂, H₂S आदि।

यदि जल का pH मान 7 से अधिक है, तब अशुद्धियों की प्रकृति क्षारीय है जैसे साबुन व अपमार्जक। ऐसी स्थिति में प्रदूषण नियंत्रक बोर्ड को सूचित कर रोकथाम करना चाहिए। रासायनिक उर्वरकों की बजाय देशी खाद का उपयोग करना चाहिए। DDT, मैलाथीआन आदि का उपयोग नहीं करना चाहिए। KMnO₄ या विरंचक चूर्ण से जल का शुद्धिकरण करना चाहिए।

प्रश्न 12.
आप ‘जैव रासायनिक ऑक्सीजन आवश्यकता’ (B.O.D.) से क्या समझते हैं?
उत्तर:
इसे निम्न प्रकार से परिभाषित किया जा सकता है –

1. यह जल में घुलित ऑक्सीजन की मिलीग्राम में वह मात्रा है, जो एक लीटर जल में उपस्थित कार्बनिक पदार्थ के 5 दिन तक 20°C ताप विघटन के लिए आवश्यक होती है।
2. शुद्ध जल का B.O.D. 3 ppm तक होता है। यदि स्तर अधिक हो तो यह जल में कार्बनिक अपशिष्ट की उपस्थिति का सूचक है।

प्रश्न 13.
क्या आपने आस-पास के क्षेत्र में भूमि-प्रदूषण देखा है ? आप भूमि-प्रदूषण को नियन्त्रित करने के लिए क्या प्रयास करेंगे?
उत्तर:
हाँ, इसको निम्नलिखित विधियों द्वारा नियंत्रित किया जा सकता है –

1. कीटनाशी तथा पीड़कनाशी जिनका प्रयोग फसलों की रक्षा के लिए किया जाता है भूमि प्रदूषण फैलाते हैं। शाकनाशी (दुर्बलनाशी) भी भूमि प्रदूषण फैलाते हैं। अतः इसके समुचित प्रयोग की आवश्यकता है।

2. द्वितीय विश्व युद्ध के पश्चात् डी.डी.टी. का प्रयोग कृषि में कीट, सेडेंट, खरपतवार तथा फसलों के अनेक रोगों को नियंत्रण के रूप में किया जाने लगा। इसके प्रतिकूल प्रभावों के कारण भारत में इसका प्रयोग प्रतिबंधित हो गया है। एल्ड्रीन तथा डाइएल्ड्रीन जैसे पीड़कनाशी वास्तव में जैव विष हैं। ये जल में अविलेय तथा अजैवनिम्नीकरण होते हैं। इनके कारण जीवों में उपापचयी तथा शरीर क्रियात्मक अवस्थाएँ उत्पन्न हो जाती हैं। आजकल ऑर्गेनो फॉस्फेट्स तथा कार्बोनेट्स को पीड़कनाशी के रूप में प्रयोग किया जा रहा है। ये अधिक जैवनिम्नीकरण वाले यौगिक हैं परन्तु ये गंभीर स्नायु जीव विष हैं अतः ये मानव के लिए हानिकारक हैं। अतः उर्वरक, डिटर्जेंट पीड़कनाशी, बहुलक आदि जैसे रसायनों का प्रयोग केवल तभी किया जाना चाहिए जबकि उनकी अति आवश्यकता हो।

3. जैवनिम्नीकृत घरेलू अवशिष्ट को जमीन के गड्ढों में दबाना चाहिए।

4. अजैवनिम्नीकृत अपशिष्टों का पुर्नचक्रण किया जाना चाहिए।

5. पॉलीथीन के प्रयोग से बचना चाहिए।

6. घरेलू अपशिष्ट, जैविक अपशिष्ट तथा रासायनिक अपशिष्टों को अधिकांशतः जला देना चाहिए। भस्मीकरण के फलस्वरूप अपशिष्ट पदार्थों का आयतन घट जाता है।

प्रश्न 14.
पीड़कनाशी तथा शाकनाशी से आप क्या समझते हैं? उदाहरण सहित समझाइए।
उत्तर:
पीड़कनाशी:
मुख्य रूप से संश्लेषित विषैले रसायन हैं जो पारिस्थितिकी प्रतिघाती हैं। पहले DDT का उपयोग फसलों में लगने वाले कीड़े-मकोड़ों की रोकथाम के लिए किया जाता था बाद में कीड़ों को DDT में प्रति, प्रतिरोधकता बढ़ गई । अतः दूसरे विषैले रसायन ऐल्ड्रीन और डाइएल्ड्रीन का उपयोग पीड़नाशी के रूप में होने लगा। लगभग सभी पीड़कनाशी जल में अघुलनशील तथा जैव अनिम्नीकरण होते हैं। आजकल जैव निम्नीकरण पदार्थ जो कार्बो-फॉस्फेट और कार्बामेट के नाम से उपयोग में लाए जाते हैं। परन्तु इनका उपयोग भी विषैला है तथा मानव जाति के लिए हानिकारक है। कृषि क्षेत्र में काम करने वाले लोग इसके शिकार हो चुके हैं।

प्रश्न 15.
हरित रसायन से आप क्या समझते हैं ? यह वातावरणीय प्रदूषण को रोकने में किस प्रकार सहायक है?
उत्तर:
हरित रसायन, रसायन विज्ञान तथा अन्य विज्ञानों के ज्ञात ज्ञान तथा सिद्धांतों के उपयोग की विधि है। जिससे पर्यावरण के दुष्प्रभावों को कम किया जा सके। हरित रसायन उत्पादन का प्रक्रम है जो पर्यावरण में न्यूनतम प्रदूषण या खराबी लाए। एक प्रक्रम में उत्पन्न होने वाले सह-उत्पादों को यदि लाभदायक तरीके से उपयोग नहीं किया जाए तो पर्यावरण प्रदूषण बढ़ाते हैं। ऐसे प्रक्रम न पर्यावरणीय दृष्टि से हानिकारक हैं, बल्कि महँगें भी हैं। उत्पादों के अपव्यय तथा इनका विसर्जन दोनों ही वित्तीय रूप से हानिकारक होते हैं। विकास कार्यों के साथ-साथ वर्तमान ज्ञान का रासायनिक हानि को कम करने के लिए उपयोग में लाना ही हरित रसायन का आधार है।”

प्रश्न 16.
क्या होता है, जब भू-वायुमण्डल में ग्रीन हाऊस गैसें नहीं होती ? विवेचना कीजिए।
उत्तर:
पृथ्वी की सतह से वापस विकरित सौर ऊर्जा को विभिन्न हरित गृह गैसों द्वारा अवशोषित कर लिया जाता है। इसके परिणामस्वरूप पृथ्वी का वायुमण्डल गर्म हो जाता है। यह वनस्पति की वृद्धि में सहायक होता है और जीवन का भी समर्थन करता है। इस प्रभाव की अनुपस्थिति में पृथ्वी की सतह पर पादप और जन्तु, दोनों का ही कोई जीवन नहीं होगा।

प्रश्न 17.
एक झील में अचानक असंख्य मृत मछलियाँ तैरती हुई मिली। इसमें कोई विषाक्त पदार्थ नहीं था, परन्तु बहुतायत में पादपप्लवक पाए गए। मछलियों के मरने का कारण बताइए।
उत्तर:
फाइटोप्लैंकटन में वृद्धि का कारण जल में पत्तियों, घास आदि जैसे कार्बनिक पदार्थ की उपस्थिति होती है। यह जल में घुलित बहुत-सी ऑक्सीजन का उपयोग कर लेते हैं, जो वास्तव में समुद्री जन्तुओं विशेष रूप से मछली के लिए बहुत आवश्यक है। यदि जल में घुलित ऑक्सीजन का स्तर 6 ppm से कम हो तो इसका तात्पर्य है कि यह ऑक्सीजन जल में रहने वाली विविध मछलियों के लिए पर्याप्त नहीं है। वे अन्ततः मर जाएँगी। हो सकता है कि इस स्थिति में भी ऐसा ही हुआ हो।

प्रश्न 18.
घरेलू अपशिष्ट किस प्रकार खाद के रूप में काम आ सकते हैं?
उत्तर:
घरेलू अपशिष्ट में जैव निम्नीय और जैव अनिम्नीय दोनों घटक होते हैं। जैव अनिम्नीय घटक में प्लास्टिक, काँच, धातु की छीलन आदि होता है तथा इसे पृथक् किया जा सकता है। जैव निम्नीय अंश, जो कि कार्बनिक पदार्थ से बना होता है, को उचित विधियों द्वारा खादों में रूपान्तरित किया जा सकता है।

प्रश्न 19.
आपने अपने कृषि-क्षेत्र अथवा उद्यान में कम्पोस्ट खाद के लिए गड्ढे बना रखे हैं। उत्तम कम्पोस्ट बनाने के लिए इस प्रक्रिया की व्याख्या दुर्गन्ध, मक्खियों तथा अपशिष्टों के चक्रीकरण के सन्दर्भ में कीजिए।
उत्तर:
उद्यानों में पौधों एवं घासों के स्वस्थ विकास के लिए समय-समय पर कम्पोस्ट खाद की आवश्यकता पड़ती है। स्थान उपलब्ध होने पर कम्पोस्ट खाद के गड्ढों को नजदीक में ही बनाते हैं। स्थान की कमी के कारण शहरी क्षेत्रों में इस सन्दर्भ में समस्या आ सकती है। इन गड्ढों से सामान्यतः दुर्गन्ध निकलती रहती है एवं मक्खियाँ भिनभिनाती रहती है। यह स्वास्थ्य के लिए बहुत बुरा होता है। इससे बचने के लिए गड्ढे को अच्छी तरह से ढंक देते हैं। काँच के सामान, प्लास्टिक के थैले, पुराने समाचार-पत्र आदि नियमित रूप से कबाड़ी को देना चाहिए। अन्ततः ये पुनर्चक्रीकरण संयंत्रों में भेज दिए जाते हैं, जिससे प्रदूषण की समस्या उत्पन्न नहीं होती है।

पर्यावरणीय रसायन अन्य महत्वपूर्ण प्रश्न अति

पर्यावरणीय रसायन वस्तुनिष्ठ प्रश्न

प्रश्न 1.
सही विकल्प चुनकर लिखिए –

प्रश्न 1.
प्रदूषण रहित ऊर्जा का स्रोत है –
(a) जीवाश्म ईंधन
(b) सूर्य
(c) गैसोलीन
(d) नाभिकीय ऊर्जा
उत्तर:
(b) सूर्य

प्रश्न 2.
कौन-से विकिरण O₃, का निर्माण करते हैं –
(a) पराबैंगनी
(b) दृश्य प्रकाश
(c) अवरक्त
(d) रेडियो तरंगें
उत्तर:
(a) पराबैंगनी

प्रश्न 3.
कौन-से विकिरण हरित गृह प्रभाव देते हैं –
(a) अवरक्त
(b) दृश्य प्रकाश
(c) पराबैंगनी
(d) x-किरण।
उत्तर:
(a) अवरक्त

प्रश्न 4.
PAN उत्तरदायी है –
(a) ओजोन अपक्षय के लिये
(b) स्मॉग के लिये
(c) अम्ल वर्षा के लिये
(d) विषाक्त भोजन के लिये
उत्तर:
(b) स्मॉग के लिये

प्रश्न 5.
कौन-सा वायु प्रदूषक नहीं है –
(a) H₂
(b) H₂S
(c) NO_x
(d) O₃
उत्तर:
(a) H₂

प्रश्न 6.
जेट विमानों से फ्लोरोकार्बन के रूप में निकलने वाला वायु प्रदूषक है –
(a) प्रकाश रासायनिक ऑक्सीकारक
(b) प्रकाश रासायनिक अपचायक
(c) ऐरोसॉल
(d) भौतिक प्रदूषक
उत्तर:
(c) ऐरोसॉल

प्रश्न 7.
अम्ल वर्षा में नहीं होता –
(a) H₂SO₄
(b) HNO₃
(c) H₂SO₃
(d) CH₃COOH
उत्तर:
(d) CH₃COOH

प्रश्न 8.
फेफड़ों की बीमारी के लिये उत्तरदायी है –
(a) O₂
(b) N₂
(c) CO₂
(d) SO₂
उत्तर:
(d) SO₂

प्रश्न 9.
O₃ का निर्माण किसमें होता है –
(a) ट्रोपोस्फीयर
(b) स्ट्रेटोस्फीयर
(c) मेसोस्फीयर
(d) थर्मोस्फीयर
उत्तर:
(b) स्ट्रेटोस्फीयर

प्रश्न 10.
अम्ल वर्षा के लिये ‘सिंक’ है –
(a) पत्तियाँ
(b) जलाशय
(c) चूने का पत्थर
(d) CO₂
उत्तर:
(c) चूने का पत्थर

प्रश्न 11.
प्राथमिक प्रदूषक है –
(a) SO₃
(b) NO₂
(c) N₂O
(d) NO
उत्तर:
(d) NO

प्रश्न 12.
सबसे खतरनाक है –
(a) धुआँ
(b) धूल
(c) स्मॉग
(d) NO
उत्तर:
(c) स्मॉग

प्रश्न 13.
निम्न में कौन-सा हीमोग्लोबिन से तीव्रता से संयोग करता है –
(a) CO
(b) NO
(c) O₂
(d) CO₂
उत्तर:
(b) NO

प्रश्न 14.
ऐरोमैटिक यौगिक जो कणिका पदार्थ के रूप में पाया जाता है –
(a) बेंजीन
(b) टॉलूईन
(c) नाइट्रोबेंजीन
(d) बहुवलय हाइड्रोकार्बन
उत्तर:
(d) बहुवलय हाइड्रोकार्बन

प्रश्न 15.
ओजोन के क्षय से निम्न रोग होता है –
(a) रक्त कैंसर
(b) फेफड़े का कैंसर
(c) त्वचा कैंसर
(d) छाती कैंसर
उत्तर:
(c) त्वचा कैंसर

प्रश्न 2.
रिक्त स्थानों की पूर्ति कीजिए –

1. जेट विमानों से ……………… फ्लोरोकार्बन के रूप में निकलने वाला प्रदूषक है।
2. B.H.C. की तुलना में D.D.T. ………. खतरनाक प्रदूषक है।
3. वायुमंडल के …………… स्तर में सर्वाधिक वायु प्रदूषक होते हैं।
4. ओजोन परत ………….. किरणों से हमारा बचाव करती है।
5. ……………… तथा …………. के ऑक्साइड अम्ल वर्षा कराते हैं।
6. ……………. ओजोन परत क्षय का प्रमुख कारण है।
7. वे घटक, जो प्रदूषण उत्पन्न करते हैं …………… कहलाते हैं।
8. ……………. के कारण फेफड़ों पर हानिकारक प्रभाव पड़ता है।
9. सल्फर डाइऑक्साइड प्रदूषक …………… की बीमारी के लिये उत्तरदायी हैं।
10. पराबैंगनी प्रकाश …………… के लिये उत्तरदायी है।

उत्तर:

1. ऐरोसॉल
2. अधिक
3. ट्रोपोस्फीयर
4. पराबैंगनी
5. नाइट्रोजन, सल्फर
6. C.F.C.
7. प्रदूषक
8. प्रकाश रासायनिक स्मॉग
9. फेफड़ों
10. त्वचा कैंसर।

प्रश्न 3.
उचित संबंध जोडिए –

उत्तर:

1. (b)
2. (a)
3. (d)
4. (c)
5. (g)
6. (h)
7. (e)
8. (f).

प्रश्न 4.
एक शब्द/वाक्य में उत्तर दीजिए –

1. दो वायु प्रदूषक के नाम लिखिए।
2. दो प्रदूषकों के नाम बताइए जो ओजोन परत का क्षय करते हैं।
3. ओजोन किस क्षेत्र में पायी जाती है?
4. कोई दो ग्रीन हाऊस गैसों के नाम बताइए।
5. P.A.N. क्या है?
6. C.E.C. क्या है?
7. दूषक क्या हैं?
8. स्पेसियेशन क्या है?
9. सिंक क्या है?
10. पृथ्वी पर सबसे बड़े सिंक का नाम लिखिए।
11. ग्रीन हाऊस प्रभाव क्या है?
12. अम्ल वर्षा की क्रिया-विधि समझाइये।
13. सन् 1984 में भोपाल त्रासदी में रिसने वाली गैस थी।
14. ओजोन परत के क्षरण के लिये प्रमुख उत्तरदायी घटक का नाम क्या है?
15. जल प्रदूषण के कारण होने वाली बीमारी का नाम लिखिए।

उत्तर:

1. SO₂, SO₃
2. (i) नाइट्रिक ऑक्साइड का चक्र (NO) तथा (ii) C.E.C. (क्लोरो- फ्लुओरोकार्बन) जिनमें फ्रीऑन प्रमुख है।
3. समताप मण्डल में
4. C.F.C. और CO₂
5. परॉक्सी-एसिल नाइट्रेट (PAN) है जो एक प्रकाश रासायनिक स्मॉग है।
6. यह क्लोरो-फ्लुओरो कार्बन (C.F.C.) है, जो ओजोन परत के क्षय का मुख्य कारण है।
7. ऐसे पदार्थ जो बाहर से अतिरिक्त रूप से पर्यावरण को दूषित करते हैं दूषक कहलाते हैं।
8. एक ही तत्व से अनेक प्रदूषक निर्मित हो सकते हैं उनमें यह निर्धारण करना कि कौन-सा पदार्थ अधिक खतरनाक है, स्पेसियेशन कहलाता है।
9. सिंक वह है जिसमें कोई वस्तु पूरी तरह से समा जाती है फिर भी सिंक पर कोई असर नहीं होता।
10. पृथ्वी पर समुद्र से बड़ा कोई सिंक नहीं है।
11. ऊष्मा विकिरणों (IR किरणें) का CO₂ जैसी गैसों के कारण पृथ्वी की सतह पर ही बार-बार परावर्तित होकर तापमान में वृद्धि करना ग्रीन हाऊस प्रभाव कहलाता है।
12. सभी प्रदूषक गैसों का धुएँ के रूप में विभिन्न प्रदूषण कण जीवाश्म तथा ईंधनों के जलने के कारण ही मुख्य रूप से फैलते हैं। कारखाने तथा अन्य इंजनों के अत्यन्त उच्च ताप के कारण N,तथा 0)के संयोग से नाइट्रोजन के ऑक्साइड भी वायुमंडल में फैलते हैं। ये विभिन्न गैसें वर्षा की बूंदों के रूप में पृथ्वी पर गिरती हैं, इसे अम्ल वर्षा कहते हैं।
13. CH₃-N = C = 0 (मेथिल आइसोसाइनेट)
14. क्लोरो फ्लुओरो कार्बन
15. कॉलरा, पेचिश, पीलिया इत्यादि।

पर्यावरणीय रसायन अति लघु उत्तरीय प्रश्न

प्रश्न 1.
पर्यावरणीय रसायन शास्त्र को परिभाषित कीजिए।
उत्तर:
पर्यावरणीय रसायन शास्त्र, विज्ञान की वह शाखा है, जिसमें हमारे वातावरण पर रसायनों के परिणाम (जैसे-उत्पत्ति, परिवहन, अभिक्रियाएँ, प्रभाव तथा तथ्यों आदि) का अध्ययन किया जाता है।

प्रश्न 2.
ग्रीन हाऊस प्रभाव के कारण भूमण्डलीय ताप में वृद्धि हो रही है। ग्रीन हाऊस प्रभाव के लिए कौन-से पदार्थ उत्तरदायी हैं?
उत्तर:
ग्रीन हाऊस गैसें तथा कार्बनमोनोऑक्साइड, मेथेन, नाइट्रस ऑक्साइड, ओजोन तथा क्लोरोफ्लु ओरोकार्बन (C.E.C.S.) ग्रीन हाऊस प्रभाव के लिए उत्तरदायी हैं। ये गैसें पृथ्वी की सतह से जाने वाली विकिरणों को अवशोषित करके पृथ्वी का तापमान नियंत्रित करती हैं।।

प्रश्न 3.
ओजोन एक विषैली गैस तथा प्रबल ऑक्सीकारक अभिकर्मक है फिर भी ऊपरी समतापमण्डल में इसकी उपस्थिति अति महत्वपूर्ण है। यदि इस क्षेत्र से ओजोन को पूर्णतया हटा लिया जाए तो क्या होगा?
उत्तर:
ओजोन सूर्य की हानिकारक पराबैंगनी किरणों को पृथ्वी की सतह तक पहुँचने से रोकती है जिसके कारण यह पराबैंगनी किरणों के दुष्प्रभाव से जन-जीवन की रक्षा करती है। यदि ऊपरी समतापमण्डल से ओजोन को पूर्णतया हटा लिया जाए तो पराबैंगनी किरणें पृथ्वी पर पहुँच जाएगी तथा अनेकों बीमारियाँ जैसेत्वचा झुलसना, त्वचा कैंसर आदि बीमारियाँ उत्पन्न हो जाएंगी।

प्रश्न 4.
जल में विलेय ऑक्सीजन के स्रोत क्या हैं?
उत्तर:
जल में विलेय ऑक्सीजन के स्रोत निम्न हैं –

1. प्रकाश-संश्लेषण
2. प्राकृतिक ऐरेशन
3. कृत्रिम ऐरेशन।

प्रश्न 5.
जल में घुली हुई ऑक्सीजन जलीय जीवन के लिए अत्यन्त महत्वपूर्ण है। जल में घुली ऑक्सीजन की कमी के लिए कौन-से कारक उत्तरदायी है?
उत्तर:
जल में घुलित ऑक्सीजन की कमी के लिए, फॉस्फेटी तथा नाइट्रेट उर्वरकों, अपमार्जक, मानवजन्तु मल का बहाव तथा भोजन, कागज, लुग्दी उद्योगों द्वारा कार्बनिक अपशिष्टों आदि का जल में अत्यधिक उत्सर्जन है। सूक्ष्मजीव जो कार्बनिक पदार्थों का ऑक्सीकरण करते हैं, वे भी जल में विलेय ऑक्सीजन का प्रयोग करते हैं। इसके साथ-साथ रात में प्रकाश-संश्लेषण तो रुक जाता है परन्तु जलीय जीव तथा पादप निरंतर श्वसन करते हैं, जिसके कारण जल में घुलित ऑक्सीजन की मात्रा में कमी आती है।

प्रश्न 6.
जैवनिम्नीकृत तथा अजैवनिम्नीकृत प्रदूषक कौन-कौन से हैं?
उत्तर:
जैवनिम्नीकृत प्रदूषक-जीवाणुओं द्वारा अपघटित हो सकने वाले पदार्थ हैं। उदाहरण-मल, पशुओं का गोबर, फल-सब्जियों के छिलके आदि। अजैवनिम्नीकृत प्रदूषक-जीवाणुओं द्वारा अपघटित न हो सकने वाले पदार्थ हैं। उदाहरण-मर्करी, लेड, डी.डी.टी. काँच एवं प्लास्टिक आदि।

प्रश्न 7.
प्रदूषण किसे कहते हैं?
उत्तर:
संतुलित वातावरण में प्रत्येक घटक लगभग एक निश्चित मात्रा एवं अनुपात में रहता है। कभीकभी वातावरण में एक अथवा अनेक घटकों की मात्रा या तो आवश्यकता से अधिक बढ़ जाती है अथवा वातावरण में हानिकारक घटकों का प्रवेश हो जाता है जो जीवधारियों के लिये किसी-न-किसी रूप में हानिकारक सिद्ध होता है, प्रदूषण कहलाता है।

प्रश्न 8.
प्रदूषक किसे कहते हैं?
उत्तर:
ऐसे पदार्थ जिनकी मात्रा पर्यावरण में आवश्यकता से अधिक होने लगे तथा एक सीमा से अधिक बढ़ जाने के कारण मानव को, प्राणी जगत को या वनस्पति जगत को नुकसान पहुँचाने लगे, वे प्रदूषक कहलाते हैं। ये पदार्थ मुख्य रूप से निम्नलिखित हो सकते हैं – CO, CO₂, NO, NO₂, SO, इत्यादि।

प्रश्न 9.
दूषक किसे कहते हैं?
उत्तर:
कुछ पदार्थ ऐसे होते हैं, जो प्रकृति में तो नहीं पाये जाते किन्तु मानव द्वारा कृत्रिम रूप से निर्मित किये जाते हैं। ये पदार्थ नष्ट हुये बगैर पर्यावरण को दूषित करते हैं।

प्रश्न 10.
ओजोन पर्त क्षरण के लिये उत्तरदायी गैसों या रसायन के नाम लिखिए।
उत्तर:
ओजोन पर्त के क्षरण के लिये वायुमण्डल में उपस्थित नाइट्रिक ऑक्साइड, परमाणवीय ऑक्सीजन तथा क्लोरोफ्लुओरो कार्बन उत्तरदायी हैं।

प्रश्न 11.
ग्रीन हाऊस गैसें क्या हैं?
उत्तर:
CO₂ ओजोन व जलवाष्प को ग्रीन हाऊस गैसें कहा जाता है। इनमें अवरक्त विकिरणों को अवशोषित करने का गुण होता है। अतः इन्हें ग्रीन हाऊस गैसें कहा जाता है।

प्रश्न 12.
प्रदूषित वायु किसे कहते हैं?
उत्तर:
यदि वायु में ऐसे पदार्थ उपस्थित हो जो जीवों के स्वास्थ्य पर बुरा प्रभाव डालें तो उस वायु को प्रदूषित वायु कहते हैं। प्रदूषित वायु में मुख्यत: CO₂, SO₂, SO₃, CO निलम्बित अणु रहते हैं।

प्रश्न 13.
अंटार्कटिका पर ही ओजोन का क्षय होता है, क्यों?
उत्तर:
क्योंकि समतापमण्डल के दूसरे भागों में मुक्त क्लोरीन अणुओं में बदल जाते हैं, जबकि अंटार्कटिका पर उत्पन्न यौगिक क्लोरीन मुक्त मूलकों से घिर जाते हैं जिससे ओजोन का क्षय होता है।

प्रश्न 14.
जल के किसी नमूने के BOD मापन की क्या उपयोगिता है?
उत्तर:
BOD जल के किसी दिए गए नमूने में उपस्थित कार्बनिक जैवनिम्नीकृत पदार्थ द्वारा जनित प्रदूषण का मापन है। BOD का कम मान संकेत करता है कि जल में कार्बनिक अपशिष्ट कम मात्रा में उपस्थित है।

प्रश्न 15.
सल्फर डाइऑक्साइड का उत्प्रेरक की अनुपस्थिति में सल्फर ट्राइऑक्साइड में ऑक्सीकरण एक मंद परिवर्तन है परन्तु इसका ऑक्सीकरण वायुमण्डल में शीघ्रता से होता है बताइये कि ऐसा क्यों होता है? SO₂ में SO₃, के परिवर्तन की रासायनिक समीकरण भी दीजिए।
उत्तर:
SO₂ से SO₃ के ऑक्सीकरण में, प्रदूषित वायु में उपस्थित कणिकीय द्रव्य उत्प्रेरक की भाँति कार्य करते हैं।

प्रश्न 16.
समतापमण्डल में ओजोन किस प्रकार निर्मित होती है?
उत्तर:
समतापमण्डल में ओजोन पराबैंगनी विकिरणों की डाइऑक्सीजन (O₂) अणु पर क्रिया से उत्पन्न होती है। पराबैंगनी किरणें ऑक्सीजन अणु को ऑक्सीजन परमाणु में अपघटित कर देती है। ये ऑक्सीजन परमाणु, ऑक्सीजन अणु के साथ संयुग्मित होकर ओजोन अणु बनाते हैं।

प्रश्न 17.
क्लोरोसीन क्या है?
उत्तर:
पौधों में क्लोरोफिल पदार्थ धीमी गति से बनता है। यह SO की उपस्थिति के कारण होता है। यह प्रदूषण क्लोरोसीन कहलाता है।

प्रश्न 18.
मैटाथेसीज क्या है?
उत्तर:
मैटाथेसीज उस विज्ञान का नाम है, जिसमें वैज्ञानिक विधियों का सामान्य आदमी के लिए क्या उपयोग है, का अध्ययन किया जाता है।

प्रश्न 19.
प्राथमिक एवं द्वितीयक वायु प्रदूषक किसे कहते हैं?
उत्तर:
प्राथमिक वायु प्रदूषक-जो वायु प्रदूषक प्राकृतिक या मानवीय कारणों से सीधे वायु को प्रदूषित करते हैं, प्राथमिक वायु प्रदूषक कहलाते हैं। जैसे – CO, NO, CO₂, SO₂.
द्वितीयक वायु प्रदूषक-ऐसे वायु प्रदूषक जो वायुमण्डल में ही प्रदूषकों के बीच रासायनिक क्रियाओं से या गैसों तथा प्रदूषकों के बीच क्रियाओं से बनते हैं, उन्हें द्वितीयक प्रदूषक कहते हैं। जैसे –

प्रश्न 20.
प्रकाश रासायनिक स्मॉग किसे कहते हैं?
उत्तर:
स्मॉग का अर्थ धुएँ और कोहरे का सम्मिश्रण है जब इस स्मॉग में ऑक्सीकारकों की उच्च सान्द्रता उपस्थित हो तो इसे प्रकाश रासायनिक स्मॉग कहते हैं। धुआँ एक वायु प्रदूषक है जिसमें ईंधन पदार्थों के अपूर्ण दहन के कारण अनेक ठोस कण वायुमण्डल में निलम्बित रहते हैं। गैसीय माध्यम में अति सूक्ष्म आकार के ठोस कणों के विक्षेपण से उत्पन्न बादल को वायु विलय कहते हैं और धुएँ व कोहरे के संयोग से धुन्ध बनती है।

प्रश्न 21.
अम्लीय वर्षा किसे कहते हैं?
उत्तर:
वायु प्रदूषण के कारण वायुमण्डल में विभिन्न गैसों जैसे – CO₂, SO₂, SO₃, NO₂, इत्यादि की सान्द्रता में वृद्धि होती है। ये विभिन्न गैसें वर्षा की बूंदों में अपनी-अपनी विलेयता के अनुसार विलेय होकर अम्ल बनाती हैं। वर्षा के रूप में गिरने वाली ये बूंदें ही अम्लीय वर्षा कहलाती हैं।
CO₂ + H₂O → H₂CO₃
SO₃ + H₂O → H₂SO₄

प्रश्न 22.
CO₂ कब प्रदूषक कहलाती है?
उत्तर:
वायुमण्डल में CO₂ की सामान्य मात्रा किसी प्रकार भी हानिकारक नहीं है। बल्कि जीव एवं पेड़-पौधे इससे अपने भोजन का निर्माण करते हैं। लेकिन जब विभिन्न प्रक्रियाओं के कारण जब वायुमण्डल में इसकी सान्द्रता आवश्यकता से अधिक हो जाती है तो प्राकृतिक संतुलन को बिगाड़ कर नुकसान पहुँचाती है।

प्रश्न 23.
ग्रीन हाऊस प्रभाव के लिये कार्बन डाइऑक्साइड को अधिक उत्तरदायी समझा जाता है, क्यों?
उत्तर:
जलवाष्प केवल पृथ्वी के अत्यधिक निकट पायी जाती है तथा ओजोन वायुमण्डल के ऊपरी भाग में पायी जाती है। इनकी तुलना में CO₂ वायुमण्डल में समान रूप से सभी स्थान में पायी जाती है। इसलिये ग्रीन हाऊस प्रभाव के लिये CO₂ अधिक उत्तरदायी है क्योंकि CO₂ में सूर्य के अवरक्त प्रकाश की किरणों को अवशोषित करने की क्षमता होती है। इसके फलस्वरूप वातावरण में ग्रीन हाऊस प्रभाव उत्पन्न होता है।

प्रश्न 24.
अम्ल वर्षा को ताजमहल के लिए हानिकारक माना जाता है, क्यों?
उत्तर:
ताजमहल संगमरमर (CaCO₃) से बना है। अम्लीय वर्षा में H₂SO₄ होता है, जो बहुत ही तनु अवस्था में होता है, जो संगमरमर से क्रिया करता है। अतः संगमरमर धीरे-धीरे क्षय हो जाता है।
CaCO_3(aq) + H₂SO_4(aq) → CaSO_4(aq) + CO_2(g) + H₂O_(l)

प्रश्न 25.
एक व्यक्ति नगर निगम द्वारा सप्लाई किए जल का उपयोग करता है। जल की कमी के कारण भू-जल का प्रयोग प्रारंभ कर देता है। उसे विरेचकता का अनुभव होता है। इसके क्या कारण हो सकते हैं?
उत्तर:
विरेचकता का अनुभव केवल तभी हो सकता है जब जल में उपस्थित सल्फेट की सान्द्रता 500 ppm से अधिक हो। अन्यथा माध्यमिक स्तर पर जल हानिरहित होता है।

प्रश्न 26.
फ्लाई ऐश प्रदूषण किसे कहते हैं?
उत्तर:
कोल में उपस्थित लाइम स्टोन राख में CaO के रूप में रहता है तथा राख के साथ धूल में उड़ सकता है। वातावरण में स्थित H₂SO₄ की सूक्ष्म बूंदें CaO से क्रिया कर CaSO₄ के कण बना देती है। हवा में उपस्थित अमोनिया भी H₂SO₄ के साथ क्रिया कर (NH₄)₂SO₄ के कणों में बदल जाता है। राख का हवा के साथ उड़कर प्रदूषण उत्पन्न करना फ्लाई ऐश प्रदूषण कहलाता है।

प्रश्न 27.
संक्रमित जल किसे कहते हैं? संक्रमित जल से होने वाली बीमारियों के नाम लिखिए।
उत्तर:
वह जल जिसमें प्रदूषण के कारण जीवों के विविध हानिकारक पदार्थ तथा सूक्ष्म जीव उपस्थित हैं, संक्रमित जल कहलाता है। संक्रमित जल से होने वाली बीमारियाँ निम्नलिखित हैं –

1. हैजा
2. पीलिया
3. पेचिश
4. चर्म रोग।

प्रश्न 28.
ग्लोबल वॉर्मिंग से क्या समझते हो?
उत्तर:
CO₂ मेथेन, क्लोरो फ्लुओरो कार्बन आदि गैसों की वायुमण्डल में अधिक मात्रा में उपस्थिति के कारण सूर्य की गर्मी रुक जाने से पृथ्वी के तापमान में वृद्धि ग्लोबल वॉर्मिंग कहलाती है। ग्लोबल वॉर्मिंग ग्रीन हाऊस का दुष्परिणाम है।

प्रश्न 29.
आयनोस्फीयर किसे कहते हैं?
उत्तर:
पृथ्वी की सतह से 50 से 90 कि.मी. की ऊँचाई तक लगभग 40 कि.मी. की मोटाई वाली पर्त मेसोस्फीयर कहलाती है। इस क्षेत्र में सभी गैसें आयनित अवस्था में रहती हैं इसलिये इसे आयनोस्फीयर भी कहते हैं।
O₂ + O⁺ → O₂⁺ + O
O⁺ + N₂ → NO⁺ + N
N₂⁺ + O₂ → N₂ + O₂⁺

पर्यावरणीय रसायन लघु उत्तरीय प्रश्न

प्रश्न 1.
कार्बन मोनोऑक्साइड हमारे शरीर पर क्या बुरा प्रभाव डालती है?
उत्तर:
कार्बन मोनोऑक्साइड का हीमोग्लोबिन पर अवशोषण ऑक्सीजन की तुलना में अधिक होता है। यह कार्बन मोनोऑक्साइड लाल वर्णक हीमोग्लोबिन से संयोग कर ज्यादा स्थायी यौगिक कार्बोक्सी हीमोग्लोबिन बनाता है जो स्थायी होने के कारण कोशिकाओं में पहुँचकर हीमोग्लोबिन को मुक्त नहीं करता है, अतः रक्त की ऑक्सीजन संवहन क्षमता कम हो जाती है। इसके कारण मामूली सिर दर्द, सुस्ती से लेकर अंत में मृत्यु तक हो सकती है।

प्रश्न 2.
सल्फर डाइऑक्साइड के दुष्प्रभाव लिखिए।
उत्तर:
SO₂ के दुष्प्रभाव:

1. SO₂ श्वसन नली एवं फेफड़ों को नुकसान पहुँचाती है। इस कारण फेफड़ों की कई बीमारी, कैंसर आदि हो सकता है।
2. यह पेड़-पौधों की वृद्धि को भी रोकती है। इसके कारण हरी पत्तियों का पीला पड़ना क्लोरोसिस कहलाता है।
3. SO₂ के कारण होने वाली अम्ल वर्षा कीमती इमारती पत्थरों को नुकसान पहुँचाती है।
4. SO₂ गैस कोरोसन (Corrosion) को बढ़ावा देती है।

प्रश्न 3.
नाइट्रोजन ऑक्साइड के दुष्प्रभाव लिखिए।
उत्तर:
नाइट्रोजन ऑक्साइड के दुष्प्रभाव:

1. वातावरण में NO, NO₂ आदि गैसों की आवश्यकता से अधिक उपस्थिति आँखों में जलन उत्पन्न करती है।
2. इसकी अधिकता से फेफड़ों एवं हृदय संबंधी रोग हो जाते हैं।
3. नाइट्रोजन के ऑक्साइड धातुओं में संक्षारण को बढ़ा देते हैं।
4. प्रकाश संश्लेषण की दर को कम करता है।
5. रंजकों के चमक को कम कर देता है।

प्रश्न 4.
ग्रीन हाऊस प्रभाव के कुप्रभाव क्या हैं?
उत्तर:
ग्रीन हाऊस प्रभाव का मुख्य कारण वायुमण्डल में CO₂ की अधिक मात्रा में उपस्थिति है। जो अवरक्त प्रकाश को अवशोषित कर वातावरण का ताप बढ़ाने में सहायक होती है। इस प्रकार ताप में वृद्धि के कारण मौसम में बदलाव आयेगा। सूर्य की किरणें कैंसर जैसे भयानक रोग को जन्म देती हैं। कहीं सूखा पड़ेगा, कहीं गर्म हवायें चलेंगी, कहीं भीषण तूफान एवं कहीं बाढ़ आयेगी। आर्कटिका एवं अंटार्कटिका के विशाल हिमखण्ड पिघल जायेंगे जिससे समुद्र के जल स्तर में वृद्धि हो जायेगी जिसके कारण समुद्र तटीय नगर समुद्र में डूब जायेंगे।

प्रश्न 5.
स्मॉग क्या है? इसके प्रकार लिखते हुये इसकी क्रियाविधि को समझाइये।
उत्तर:
धुएँ तथा कोहरे का सम्मिश्रण स्मॉग कहलाता है।

स्मॉग के प्रकार:

1. रासायनिक स्मॉग – कोहरे के साथ मिली SO₂ गैस का धुएँ से संयोग रासायनिक स्मॉग को जन्म देती है।
2. प्रकाश रासायनिक स्मॉग – जहाँ तेज धूप पड़ती है वहाँ प्राथमिक वायु प्रदूषक प्रकाश रासायनिक क्रिया द्वारा द्वितीय प्रदूषक निर्मित करते हैं। इनकी प्रकृति ऑक्सीकारक होती है। जहाँ प्रदूषक गैस अधिक हो हवा रुकी हुई है, वहाँ धुएँ के साथ स्मॉग निर्मित होता है।

क्रियाविधि:

1. सूर्योदय से पहले ऑटोमोबाइल इंजन का प्रयोग किया जा रहा हो तो मुख्य रूप से CO तथा NO गैस निकलती है। यह वायु के संपर्क में भूरे रंग की NO₂ गैस बनाती है।
   2NO + O₂ → 2NO₂
2. पराबैंगनी किरणों के प्रभाव से NO₂ द्वारा क्रियाशील ऑक्सीजन मुक्त होती है।
   2NO + O₂ → 2NO₂
3. यह क्रियाशील ऑक्सीजन इंजन से निकलने वाले हाइड्रोकार्बन को मुक्त मूलक में बदल देती है।
4. ये कार्बनिक मुक्त मूलक कई शृंखला अभिक्रियाओं द्वारा अवांछित यौगिकों का निर्माण करते हैं और ये प्रदूषक ही स्मॉग का निर्माण करते हैं।

प्रश्न 6.
जल प्रदूषण के कारणों का उल्लेख कीजिए।
उत्तर:

1. बड़े-बड़े कारखानों के अपशिष्ट पदार्थों को समुद्रों, नदियों या झीलों में फेंका जाता है।
2. खेतों में तरह-तरह के उर्वरक, खाद तथा कीटनाशकों का प्रयोग किया जाता है। ये सभी पदार्थ खेतों की मिट्टी में मिश्रित हो जाते हैं तथा वर्षा के जल में घुलकर नदियों तथा जलाशय में गिरते हैं।
3. परमाणु विद्युत् केन्द्र जल को प्रदूषित करते हैं।
4. जनसंख्या में वृद्धि के कारण नदियों के किनारे बस्तियाँ बन गई हैं इनके घर से निकलने वाले अपशिष्ट जल को प्रदूषित करते हैं।
5. ग्रामीण क्षेत्रों में तालाब में लोग नहाते हैं, कपड़े धोते हैं जो जल को प्रदूषित करते हैं।

प्रश्न 7.
कृत्रिम ग्रीन हाऊस का निर्माण कैसे कर सकते हैं?
उत्तर:
काँच में यह गुण होता है कि वह दृश्य प्रकाश की किरणों को तो लगभग पूरी तरह अपवर्तित कर देता है परन्तु अधिक तरंग लंबाई के कारण IR किरणों को अपवर्तित कम तथा परावर्तित अधिक करता है। अतः काँच के अंदर उपस्थित IR विकिरणों का हिस्सा जो पृथ्वी से परावर्तित कर दिया जाता है। कुछ मात्रा में काँच द्वारा परावर्तित हो जाता है। इस प्रकार काँच द्वारा घिरा भाग गर्म होने लगता है।

प्रश्न 8.
जल प्रदूषण के कुप्रभाव लिखिए तथा इसका नियंत्रण कैसे करते हैं?
उत्तर:
जल प्रदूषण के कुप्रभाव:

1. प्रदूषित जल के सेवन से हैजा, पीलिया, अतिसार, टायफाइड जैसे संक्रामक रोगों का प्रसार होता है।
2. वाहितमल के कारण प्रदूषित जल में विलेय ऑक्सीजन की मात्रा घट जाती है, जिस कारण जलीय प्राणियों की मृत्यु हो जाती है।
3. साबुन, डिटर्जेन्ट अपशिष्ट के कारण प्रदूषित जल मछलियों के लिये जानलेवा होता है।

नियंत्रण:

1. वाहितमल को सीधे नदियों जलाशय में न फेंककर रासायनिक अभिक्रिया द्वारा खाद में परिवर्तित कर दिया जाये।
2. समुद्र के नीचे परमाणु परीक्षण पर रोक लगाना चाहिये।
3. पुनः चक्रण (Recycling) तरीकों द्वारा गोबर या मलमूत्र जैसे पदार्थों को उपयोगी पदार्थ में परिवर्तित किया जा सकता है।

प्रश्न 9.
मृदा प्रदूषण क्या है ? मृदा प्रदूषण पर किस प्रकार नियंत्रण किया जा सकता है?
उत्तर:
मृदा प्रदूषण:
मृदा के भौतिक, रासायनिक या जैविक गुणों में ऐसा कोई भी अवांछित परिवर्तन जिनका हानिकारक प्रभाव मनुष्य तथा अन्य जीवों पर पड़ता है या मृदा या भूमि की प्राकृतिक गुणवत्ता तथा उपयोगिता नष्ट हो जाये मृदा प्रदूषण कहलाता है।

नियंत्रण:

1. औद्योगिक अपशिष्टों को कारखानों में उपचारित करके ही भूमि में डालना चाहिए।
2. उर्वरक, कीटनाशी, कवकनाशी दवाओं का कम-से-कम प्रयोग करना चाहिए।
3. मृदा अपरदन को रोकने के लिये वृक्षों का कटाव रोकना चाहिए जिससे भूमि की पर्त नष्ट न हो।

प्रश्न 10.
ओजोन पर्त के क्षय की क्रियाविधि को समझाइये।
उत्तर:
1. नाइट्रोजन ऑक्साइड के द्वारा क्षय-स्ट्रेटोस्फीयर में कुछ मात्रा में NO उपस्थित है। यह परमाणवीय ऑक्सीजन से संयोग कर NO बनाता है।
N₂O + O → 2NO
NO₂ गैस O₃ से संयोग कर NO₂ बनाती है।
NO + O₃ → NO₂ + O₂
NO₂ परमाणवीय ऑक्सीजन से टूटकर पुनः NO देता है।
NO₂ + O → NO + O₂
यह NO का चक्र O₃ के क्षय का कारण बनता है।

2. C.F.C. के द्वारा क्षय-प्रकाशीय विघटन द्वारा यह मुक्त मूलक उत्पन्न करता है।

मुक्त मूलकों का निर्माण ओजोन पर्त का निरंतर क्षय कर रहा है।

पर्यावरणीय रसायन दीर्घ उत्तरीय प्रश्न

प्रश्न 1.
वायुमण्डल को कितने भागों में बाँटा गया है? प्रत्येक क्षेत्र में होने वाली रासायनिक क्रियाओं को समझाइये।
उत्तर:
वायुमण्डल को चार भागों में बाँटा गया है –

1. ट्रोपोस्फीयर
2. स्टेट्रोस्फीयर
3. मेसोस्फीयर
4. थर्मोस्फीयर।

1. ट्रोपोस्फीयर:
पृथ्वी की सतह से 8 से 12 कि.मी. की ऊँचाई तक का क्षेत्र ट्रोपोस्फीयर कहलाता है। इसके मुख्य घटक N₂, O₂, CO₂, तथा H₂O हैं। जीवाश्म ईंधन ऑक्सीजन में जलकर CO₂ बनाता है।
CH₄ + 2O₂ → CO₂ + 2H₂O ट्रोपोस्फीयर में विभिन्न जीवाणुओं द्वारा यौगिक का विघटन होता है।
जीवाणु यौगिक + O₂ → CO₂ + H₂O प्रकाश संश्लेषण भी इसी पर्त में होती है।

2. स्ट्रेटोस्फीयर:
10 से 50 किमी तक की लगभग 40 कि. मी. मोटाई की पर्त स्ट्रेटोस्फीयर कहलाती है।
(a) ऑक्सीजन का प्रकाश रासायनिक अपघटन
O₂ \(\underrightarrow { hv } \) O + O
O + O + O \(\underrightarrow { hv } \) O₂ + O^*
उत्तेजित ऑक्सीजन अणु O₂ दृश्य प्रकाश क्षेत्र में 636, 630, 558nm तरंग लंबाई वाले विकिरण उत्सर्जित करता है। इसे वायु दीप्त कहते हैं।
O^* \(\underrightarrow { hv } \) O⁺ + e^–
ऑक्सीजन परमाणु उत्तेजित होकर इलेक्ट्रॉन त्याग सकता है, जिससे धनावेशित ऑक्सीजन आयन बनता है।
O₂ + O₃ → O₂ + O
पराबैंगनी किरणों से O₃ का अणु पुनः विघटित हो जाता है।
O₃ \(\underrightarrow { hv } \) O₂ + O
O₃ + O → O₂ + O₂
ओजोन को स्थायित्व प्रदान करने के लिये N₂, O₂ जैसा कोई दूसरा आवश्यक है, जो विकिरणों की अतिरिक्त ऊर्जा को अवशोषित कर O, के अपघटन को रोकता है।
O + O₂, + M → O₃ + M
इसके विपरीत स्ट्रेटोस्फीयर में NO या OH जैसे स्पीशीज हैं, तो वे Oz को विघटित कर देती हैं।
O₃ + OH → O₂ + HOO
O₃ + NO → NO₂ + O₂
NO₂ + O → NO + O₂
N₂ अणु स्वतः विकिरणों द्वारा अपघटित होता है तथा O₂ से संयोग कर NO बनाता है।
N₂ \(\underrightarrow { hv } \) N + N
O₂ + N → NO + O

3. मेसोस्फीयर:
पृथ्वी की सतह से 50 से 90 कि.मी. की ऊँचाई तक लगभग 40 कि.मी. मोटाई वाली पर्त मेसोस्फीयर है।
O₂ + O → O₂ + O
O⁺ + N₂ → NO⁺ + N
N₂⁺ + O₂ → N₂ + O₂⁺

4. थर्मोस्फीयर:
पृथ्वी की सतह से 90 कि.मी. की ऊँचाई से वायुमण्डल की यह पर्त प्रारम्भ होती है। 500 कि.मी. ऊँचाई तक का यह क्षेत्र थर्मोस्फीयर कहलाता है।

प्रश्न 2.
पार्टिकुलेट कितने प्रकार के होते हैं? वर्णन कीजिए।
उत्तर:
वातावरण में अत्यंत सूक्ष्म कण भी प्रदूषण के कारण हैं। विभिन्न प्रकार के कण तथा उनके स्रोत निम्नलिखित हैं –

1. कालिख:
कार्बन युक्त ईंधन के अपूर्ण ज्वलन से धुएँ के साथ कार्बन के सूक्ष्म कण वातावरण में फैल जाते हैं। इस प्रकार का दहन प्रायः सभी जगह होता रहता है।

2. धूल:
प्राकृतिक तथा मानवीय स्रोतों में ज्वालामुखी के फूटने के कारण, आँधी के कारण, खनन कार्य के कारण, वाहनों के चलने के कारण धूल वातावरण में फैलती है।

3. धातुओं के कण:
सीसा, पारा, Cr, As, Zn, Fe, Ni, Cd धातुओं के कण विभिन्न प्रकार से धातु उपचार के कारण वातावरण में फैलते हैं। इनकी कम मात्रा भी अत्यन्त हानिकारक है।

4.धातु ऑक्साइड के कण:
ईंधन में उपस्थित धातु दहन के पश्चात् ऑक्साइड बनाती है जिनके कण वातावरण में फैल जाते हैं। प्राकृतिक तेल में उपस्थित V₂O₅ के कण कोल के दहन Fe₃O₄ के कण मुख्य रूप से फैल जाते हैं।

5. फ्लाई ऐश प्रदूषण:
कोल में उपस्थित लाइम स्टोन राख में CaO के रूप में बच जाता है। राख के साथ धूल में उड़ सकता है। वातावरण में स्थित H₂SO₄ की सूक्ष्म बूंदें CaO से क्रिया कर CaSO₄ के कण बना देती है। हवा में उपस्थित NH₃ भी H₂SO₄ के साथ संयोग कर (NH₄)₂SO₄ के कणों में बदल जाती है। राख हवा के साथ उड़कर सूक्ष्म कणों में बदलकर प्रदूषण उत्पन्न करती है।

6. एस्बेस्टस कण:
उद्योग तथा कारखानों से निकलने वाले धुएँ में उपस्थित एस्बेस्टस के कण प्रदूषण उत्पन्न करते हैं।

7. P.A.H. तथा T.E.L.:
PAH – पॉलीसाइक्लिक ऐरोमैटिक हाइड्रोकार्बन, TEL – टेट्राएथिल लेड है। जीवाश्म ईंधन तथा पेट्रोलियम के अपूर्ण दहन से P.A.H. सूक्ष्म कणों के रूप में प्रदूषण उत्पन्न करते हैं। नोदन को कम करने के लिए T.E.L. का उपयोग करते हैं। T.E.L. का दहन के पश्चात् PbO में ऑक्सीकरण होता है तथा इसमें C₂H₄Br₂ तथा C₂H₄Cl मिलाया जाता है। यह PbO को PbBr₂ व PbCl₃ में परिवर्तित कर देता है। इस प्रकार T.E.L. का प्रदूषण लैड हैलाइड के रूप में होता है।

प्रश्न 3.
अम्ल वर्षा क्या होती है? पर्यावरण पर इससे होने वाले दुष्प्रभावों का विस्तार से वर्णन कीजिए।
उत्तर:
वायुमण्डल में अनेक प्रकार के गैसीय ऑक्साइड उपस्थित रहते हैं। वायु प्रदूषण के कारण वायु में इनकी % मात्रा में वृद्धि हो रही है। जब वर्षा का जल नीचे आता है तो ये ऑक्साइड जल में विलेय होकर अम्ल बनाते हैं तथा पृथ्वी पर वर्षा की बूंदों के रूप में गिरते हैं इसे अम्लीय वर्षा कहते हैं।
CO₂ + H₂O → H₂CO₃
SO₃ + H₂O → H₂SO₄

अम्ल वर्षा के प्रभाव:

1. अम्ल वर्षा जमीन में उपस्थित क्षार का उदासीनीकरण कर देती है जिसके फलस्वरूप मिट्टी अम्लीय हो जाती है। इससे जीवाणुओं, पौधों और नाइट्रोजन स्थिरीकरण पर प्रभाव पड़ता है।
2. अम्लीय वर्षा से नदियों, सरोवरों का जल अम्लीय हो जाता है जिससे इनमें रहने वाले जीव-जन्तुओं पर हानिकारक प्रभाव पड़ता है।
3. अम्लीय वर्षा के कारण वन संपदा तथा वनस्पतियों का क्षय हो रहा है जिससे पतझड़ शीघ्र आ रहा है और पौधे सूख रहे हैं।
4. अम्लीय वर्षा के कारण मूर्तियाँ तथा भवन अपनी चमक खो रहे हैं क्योंकि उसमें उपस्थित धातुओं का क्षरण होता है। कोटिंग भी नष्ट होती है। आगरा के ताजमहल पर अम्लीय वर्षा के कारण संगमरमर का क्षय हो रहा है।
5. अम्ल वर्षा का जल पौधों की पत्तियों को हानि पहुँचाकर प्रकाश संश्लेषण की दर को मंद कर देता है।
6. अम्ल वर्षा द्वारा त्वचा, फेफड़े तथा गले पर हानिकारक प्रभाव पड़ता है।

अम्ल वर्षा का नियंत्रण:

1. नदियों तथा तालाबों को अम्लीय वर्षा से नहीं बचाया जा सकता है पर इसमें चूना मिलाकर इसके प्रभाव को कम किया जा सकता है।
2. खेतों में भी चूना डालने से अम्लीय वर्षा के प्रभाव को कम किया जा सकता है।
3. कम गंधक युक्त कोयले या लेड रहित पेट्रोल का उपयोग करने से तथा संयंत्रों में ईंधन के दहन की प्रक्रिया को नियंत्रित करके अम्लीय वर्षा के प्रभाव को नष्ट किया जा सकता है।
4. अम्ल प्रदूषण करने वाली गैस तथा अधजले हाइड्रोकार्बन को प्रभावहीन यौगिक में परिवर्तित करके इसके प्रभाव को नियंत्रित करने का प्रयास किया जा रहा है।

प्रश्न 4.
सल्फर तथा नाइट्रोजन के ऑक्साइडों की प्रदूषण प्रक्रिया समझाइये। इन पर नियंत्रण किस प्रकार किया जा सकता है?
उत्तर:
नाइट्रोजन के ऑक्साइड:
NO प्राथमिक प्रदूषक है जबकि N₂O तथा NO₂ अन्य ऑक्साइड द्वितीयक प्रदूषक हैं।

स्रोत:

1. आसमान में बिजली चमकने के कारण उत्पन्न अत्यधिक ताप पर N₂ तथा O₂ के संयोग से NO का बनना।
2. ताप विद्युत् केन्द्रों में तथा ऑटोमोबाइल इंजन में अत्यधिक ताप के कारण NO का बनना।
3. विभिन्न उद्योग में NO तथा ऑक्साइड का बनना।
4. प्राकृतिक तथा जैविक क्रियाओं द्वारा NO का बनना।

N₂ + O₂ → 2NO
2NO + O₂ → 2NO₂
2NO + N₂ → 2N₂O

दुष्परिणाम:

1. CO की तरह NO भी हीमोग्लोबिन की क्षमता को घटाता है।
2. सूर्य प्रकाश में NO₂ विघटित होकर परमाणवीय ऑक्सीजन देता है जो खतरनाक स्मॉग तैयार करता है।
3. प्रकाश संश्लेषण की दर को घटाता है।
4. श्वसन संबंधी रोगों को बढ़ाता है।
5. रंजकों की चमक को नष्ट कर देता है।

नियंत्रण:

1. विभिन्न प्रकार के ईंधनों को जलाने के लिये कुछ कम वायु रखी जाये तो NO के निर्माण की साम्यावस्था पीछे जायेगी जिससे NO का उत्पादन कम होगा।
2. नाइट्रोजन के ऑक्साइड अम्लीय होते हैं इसलिये क्षारीय विलयनों द्वारा दूर किया जा सकता है।
3. नाइट्रोजन के ऑक्साइड को उत्प्रेरकों द्वारा N₂ या NH₃ में अपचयन किया जा सकता है।

सल्फर के ऑक्साइड:
SO₂ प्राथमिक प्रदूषक है तथा SO₃ व H₂SO₄ द्वितीयक प्रदूषक हैं।

स्रोत:

1. ज्वालामुखी से निकलने वाली गैसों में SO₂ की पर्याप्त मात्रा होती है।
2. कई जीवाणु में जैविक क्रियाओं के दौरान H₂S गैस मुक्त होती है जो वायु द्वारा ऑक्सीकृत होकर SO₂ देती है।
3. कई धातुओं के अयस्क भी सल्फाइड तथा पाईराइटीज के रूप में पाये जाते हैं। धातुओं के निष्कर्षण में SO₂ गैस निकलती है।
   2ZnS + 3O₂ → 2ZnO + 2SO₂
   2PbS + 3O₂ → 2PbO + 2SO₂
4. जीवाश्म ईंधन जैसे-कोल तथा पेट्रोलियम में भी सल्फर होता है, जो दहन के पश्चात् SO₂ बनाती है।
   S + O₂ → SO₂

नियंत्रण:

1. कारखानों से निकलने वाली SO₂ युक्त गैसों के चूर्ण से उपचारित किया जाता है। जिससे यह CaSO₄, में बदल जाती है।
   CaO + \(\frac{1}{2}\)O₂ + SO₂ → CasO₄
2. बुझा हुआ चूना Ca(OH)₂ (लाइम स्लेटी) के द्वारा SO₂ दूर कर सकते हैं।
   Ca(OH)₂ + SO₂ → CaSO₃ + H₂O
3. NaOH के द्वारा भी SO₂ दूर कर सकते हैं।
   2NaOH + SO₂ → Na₂SO₃ + H₂O

प्रश्न 5.
कुछ समय पूर्व, अंटार्कटिका के ऊपर ध्रुवीय समतापमण्डलीय बादल बने थे। ये क्यों बने थे? जब ये बादल सूर्य की गर्मी से विखंडित होते हैं, तो क्या होता है?
उत्तर:
गर्मी के मौसम में नाइट्रोजन डाइऑक्साइड तथा मेथेन, क्लोरीन मोनोऑक्साइड तथा क्लोरीन परमाणुओं के साथ अभिक्रिया करके क्लोरीन सिंक बनाते हैं, जो ओजोन क्षय को काफी हद तक रोकता हैं।

सर्दी के मौसम में, अंटार्कटिका के ऊपर विशेष प्रकार के बादल, ध्रुवीय समतापमण्डलीय बादल बनते हैं। ये ध्रुवीय समतापीमण्डलीय बादल एक प्रकार के सतह प्रदान करते हैं। जिसमें क्लोरीन नाइट्रेट जलयोजित होकर हाइपोक्लोरस अम्ल बनाता है। यह हाइड्रोजन क्लोराइड के साथ क्रिया करके आण्विक क्लोरीन बनाता है।

बसंत में जब अंटार्कटिका पर सूर्य का प्रकाश लौटता है, तो सूर्य की गर्मी बादलों को विखंडित कर देती है तथा HOCI तथा Cl, सूर्य के प्रकाश द्वारा अपघटित हो जाते हैं।

इस प्रकार उत्पन्न क्लोराइड मूलक ओजोन क्षय के लिए श्रृंखला अभिक्रिया प्रारंभ कर देते हैं।

प्रश्न 6.
पौधों से प्राप्त कम-से-कम सात औषधियों का वर्णन कीजिए।
उत्तर:
1. नीम-वानस्पतिक नाम – Azadirachta indica.
उपयोग:

1. वातावरण को शुद्ध रखता है।
2. नीम की पत्ती कीटाणुनाशक है।
3. नीम का तेल घाव के उपचार में होता है।

2. आँवला-वानस्पतिक नाम – Emblica officinalis.
उपयोग:

1. त्रिफला चूर्ण औषधि के निर्माण में।
2. आँवला के बीज का पाउडर बाल धोने के काम आता है।

3. तुलसी-वानस्पतिक नाम – Ocimum sanctum.
उपयोग:

1. इसे घरों तथा मंदिरों में लगाया जाता है ताकि वातावरण स्वच्छ रहे।
2. इनकी पत्तियों का उपयोग बुखार तथा खाँसी के उपचार में किया जाता है।
3. एन्टीसेप्टिक गुण होता है।

4.महआ-वानस्पतिक नाम – Madhuca indica.
उपयोग:

1. पत्तियों, बीजों तथा फूलों का उपयोग चर्म रोग के उपचार में किया जाता है।
2. इसके फूल से शराब बनायी जाती है।

5. अरण्डी -वानस्पतिक नाम – Ricinus communis.
उपयोग:

1. इसके तेल का उपयोग साबुन बनाने में, मोमबत्ती बनाने में।
2. तेल का उपयोग औषधि में होता है।

6. हर्रा-वानस्पतिक नाम – Terminalia chebula.
उपयोग:

1. चमड़े की रंगाई में होता है।
2. औषधि के निर्माण में।
3. फल के पाउडर का उपयोग दमा के इलाज में उपयोगी है।

7.खस-वानस्पतिक नाम – Veliveraziga nicucles.
उपयोग:

1. तेल का उपयोग सौंदर्य प्रसाधन, इत्र तथा पेय बनाने में।
2. एक कीट प्रतिकर्षी है।
3. इनका उपयोग गठिया, वात, कमरदर्द तथा मोच के उपचार में होता है।
4. यह उत्तेजक तथा प्रशीतक

प्रश्न 7.
आप निम्नलिखित के लिए हरित रसायन का प्रयोग किस प्रकार करेंगे –

1. प्रकाश रासायनिक धूम-कोहरे के नियंत्रण में।
2. कपड़ों की निर्जल धुलाई में हैलोजनीकृत विलायक तथा विरंजन में क्लोरीन के उपयोग से बचाव में।
3. संश्लेषित अपमार्जकों के उपयोग को कम करने में।
4. पेट्रोल तथा डीजल के उपयोग को कम करने में।

उत्तर:

1. कुछ पौधे जैसे-पाइनस, जुनीपेरस, क्वेरकस, पायरस तथा विटिस, नाइट्रोजन ऑक्साइड (NO) का उपापचय कर सकते हैं। अत: इनके रोपण द्वारा प्रकाश रासायनिक धूम-कोहरे को नियंत्रित किया जा सकता है।
2. कपड़ों की निर्जल धुलाई में हैलोजनीकृत विलायक के स्थान पर उचित अपमार्जक के साथ द्रवीकृत CO₂ तथा कपड़ों, कागज के विरंजन में Cl₂ के स्थान पर H₂O₂ के प्रयोग के अच्छे परिणाम आते हैं तथा जल का बहुत कम उपयोग होता है।
3. साबुन 100% जैवनिम्नीकृत होते हैं अतः इनका प्रयोग अपमार्जकों के स्थान पर किया जा सकता है। आजकल जैव-निम्नीकृत अपमार्जक भी उपलब्ध हैं। अतः अजैवनिम्नीकृत कठोर अपमार्जक के स्थान पर इनका प्रयोग किया जाना चाहिए।
4. C.N.G. (संपीडित प्राकृतिक गैस) का प्रयोग किया जाना चाहिए क्योंकि यह बहुत कम प्रदूषण करती है। साथ ही, विद्युतीय वाहन के प्रयोग द्वारा भी पेट्रोल तथा डीजल की खपत कम की जा सकती है।

प्रश्न 8.
लंदन (सामान्य) कोहरा व प्रकाश रासायनिक कोहरा में अंतर स्पष्ट कीजिए।
उत्तर:
लंदन (सामान्य) धूम कोहरा व प्रकाश रासायनिक धूम कोहरा में अंतर –
सामान्य धूम कोहरा

1. इस प्रकार का धूम कोहरा प्रथम बार 1952 में में देखा गया था।
2. यह SO₂ आर्द्रता का H₂SO₄ से क्रिया करने पर बनता है, जो कणिकीय पदार्थ के रूप में जमा होता है।
3. यह धुआँ और कोहरे से बनता है।
4. वह सुबह के समय सर्दी के मौसम में बनता है।
5. यह फेफड़ों में रोग उत्पन्न करता है।
6. यह अपचायक गुणधर्म दर्शाता है।

प्रकाश रासायनिक धूम कोहरा

1. यह धूम कोहरा प्रथम बार लॉस ऐंजिलीस में 19501 लंदन में देखा गया था।
2. यह प्रकाश रासायनिक क्रिया से जो NO₂ व हाइड्रोकार्बन के बीच संपन्न होती है।
3. यह धुआँ या कोहरा नहीं रखता है।
4. यह गर्मीयों के दिन के मध्यांतर में बनता है।
5. इससे आँख में जलन उत्पन्न होती है।
6. यह ऑक्सीकारक गुणधर्म दर्शाता है।

प्रश्न 9.
(a) मृदा प्रदूषण के प्रमुख स्रोत क्या हैं?
(b) पर्यावरण प्रदूषण को कैसे नियंत्रित किया जा सकता है?
उत्तर:
(a) मृदा प्रदूषण के प्रमुख कारण निम्न हैं –

1. औद्योगिक अवशेष
2. कीटनाशी, पीड़कनाशी तथा शाकनाशी
3. उर्वरक, D.D.T.., B.H.C., NaClO₃, Na₃AsO₃, आदि,
4. रेडियोधर्मी पदार्थ।

(b) पर्यावरणीय प्रदूषकों में घर में उत्पन्न कूड़ा-करकट, औद्योगिक अवशेष आदि हैं। जिन्हें निम्न विधियों द्वारा नियंत्रित किया जा सकता है –

1. पुनः चक्रण करके, प्रयोग किया गया काँच, प्लास्टिक, लोहा, पॉलीथीन, कागज का पुनः चक्रण किया जावे।
2. दहन से।
3. सीवेज व्यवस्था से।
4. अपशिष्टों का उचित प्रबंधन करके।
5. हरित रसायन का प्रयोग करके।
6. जन-जागृति द्वारा।
7. पेड़-पौधों को अधिक मात्रा में लगाकर।
8. नियंत्रक यंत्रों तथा युक्तियों को अपनाकर।
9. प्रदूषक निकालने वाले यंत्रों को उच्च उन्नतांश तक लगाकर (ऊँची चिमनी के प्रयोग द्वारा)।

MP Board Class 11th Chemistry Solutions

MP Board Class 12th Accountancy Important Questions Chapter 5 Dissolution of a Partnership Firm

Dissolution of a Partnership Firm Important Questions

Dissolution of a Partnership Firm Objective Type Questions

Question 1.
Choose the correct answer:

Question 1.
Profit on Realization is credited to Partner’s:
(a) Bank AJc
(b) Capital A/c
(c) Revaluation A/c
(d) Realization A/c.
Answer:
(b) Capital A/c

Question 2.
Assets and liabilities accounts are closed by transferring them into:
(a) Revaluation A/c
(b) Realization A/c
(c) Cash A/c
(d) Capital A/c.
Answer:

Question 3.
Compulsory dissolution of a firm:
(a) On the death of a partner
(b) On insolvency of a partner.
(c) On becoming insane of a partner
(d) When the business of the firm become illegal.
Answer:
(b) On insolvency of a partner.

Question 4.
Assets are transferred to Realization account on their :
(a) Book value
(b) Cost price
(c) Market price
(d) Establishment cost.
Answer:
(d) Establishment cost.

Question 5.
On payment of Liabilities, amount written :
(a) Book value
(b) Originally paid amount
(c) After deducting discount
(d) Any other price.
Answer:
(a) Book value

Question 6.
After transferring creditors and Bills payable to Realization account, if nothing is mentioned about its payment then these liabilities are:
(a) Not paid
(b) Fully paid
(c) Partially paid
(d) None of these.
Answer:
(b) Fully paid

Question 7.
When a partner pay the dissolution expenses on behalf of the firm, then these expenses will be debited in :
(a) Realization A/c
(b) Partner’s Capital A/c
(c) Partner’s loan A/c
(d) None of these.
Answer:
(a) Realization A/c

Question 8.
When unrecorded assets is taken over by a partner, it is shown in :
(a) Debit side of Realization A/c
(b) Debit side of Bank A/c
(c) Credit side of Realization A/c
(d) Credit side of Bank A/c.
Answer:
(c) Credit side of Realization A/c

Question 9.
When unrecorded liabilities are paid, it is shown in :
(a) Debit side of Realization A/c
(b) Debit side of Bank A/c
(c) Credit side of Realization A/c
(d) Credit side of Bank A/c.
Answer:
(a) Debit side of Realization A/c

Question 10.
Which of the following is an internal liability .
(a) Bank loan
(b) Bank overdraft
(c) General Reserve
(d) None of these.
Answer:
(c) General Reserve

Question 11.
On dissolution of firm all assets and liabilities are transferred to :
(a) Capital A/c
(b) Revaluation A/c
(c) Realization A/c
(d) None of these.
Answer:
(c) Realization A/c

Question 12.
The asset which is not transferred in realization A/c but it is sold :
(a) Stock
(b) Goodwill
(c) Investment
(d) None of these.
Answer:
(d) None of these.

Question 13.
Realization A/c is prepared :
(a) On admission of new partner
(b) On retirement of partner
(c) On dissolution of firm
(d) None of these.
Answer:
(c) On dissolution of firm

Question 14.
Dissolution of a firm, partner’s loan account is transferred to: (MP 2009 Set A)
(a) Realization account
(b) Partner’s capital account
(c) Partner’s current account
(d) None of these.
Answer:
(d) None of these.

Question 15.
Insolvency of a partner leads to which type of dissolution :
(a) Dissolution of agreement
(b) Compulsory dissolution
(c) Dissolution by incidence
(d) Dissolution by court.
Answer:
(b) Compulsory dissolution

Question 16.
Realization A/c is: (MP 2015,16)
(a) Real A/c
(b) Personal A/c
(c) Nominal A/c
(d) None of these.
Answer:
(c) Nominal A/c

Question 17.
At the time of dissolution of a firm Bank Overdraft is transferred to: (MP 2014)
(a) Cash A/c
(b) Realization A/c
(c) Capital A/c
(d) Revaluation A/c.
Answer:
(b) Realization A/c

Question 18.
Undistributed losses and reserves are transferred to: (MP 2017)
(a) Cash account
(b) Bank account
(c) Capital account of partners
(d) Profit & loss A/c.
Answer:
(c) Capital account of partners

Question 2.
Fill in the blanks:

1. On the dissolution of firm the court appoint an ………………
2. All the assets except ……………. are transferred to debit side of Realization account.
3. Payment of liabilities is entered in …………….. side of cash account.
4. The realized amount of assets is entered in ………….. account.
5. All the Assets (except cash in hand and Bank) are transferred to ………….. side of …………. Account.
6. All ……………… (External / Internal) liabilities are transferred to …………… side of …………… Account.
7. Reserve loss / Undistributed losses are transferred to ……………… in their …………… ratio.
8. When a partner took over any liability of the firm, his capital account is ………………
9. Partner’s loan account is …………… in Realization Account.
10. When a partner took over any assets of the firm, his capital account will be …………..
11. Balance of Partner’s current account is transferred to partner’s …………… account.
12. When all the partners of firm become insolvent except one then there is …………… dissolution of firm.
13. Amount due to deceased partner is transferred to …………… account.
14. By dissolution of partnership there is not compulsory dissolution of ……………..
15. On dissolution of firm first of all ……………. liabilities are paid. (MP 2010)
16. On dissolution of firm cash in hand is transferred to ………….. account.
17. Realization account is a kind of …………….. account. (MP 2011)
18. After dissolution of the firm, partner can transact their own ……………. (MP 2017)

Answer:

1. Solicitor
2. Cash & Bank balance
3. Credit
4. Realization
5. Credit, Realization
6. External, Debit, Realization
7. Capital A/c, Profit Sharing ratio
8. Debited
9. Credited
10. Not recorded
11. Capital
12. Compulsory
13. legal executors
14. firm
15. outsiders
16. cash
17. real
18. business.

Match the columns:

Answer:

1. (d) Goodwill
2. (c) Loan from partner (MP 2010,17)
3. (b) Bank loan
4. (a) Unrecorded asset
5. (e) Preferred (MP 2010)
6. (f) Dissolution
7. (h) At the time of dissolution. (MP 20I5)
8. (g) Realization A/c Dr. (MP 2016)

Question 4.
Write true or false:

1. Unrecorded assets are transferred to realization A/c.
2. In a firm the dissolution of partnership among all partners is called dissolution of firm.
3. Provision for bad debts is not transferred to realization A/c.
4. Profit and loss of Realization A/c is divided among partners in profit and loss sharing ratio.
5. Revaluation account is opened for closing the books of a firm under dissolution. (MP 2009 Set A)
6. Balance sheet is prepared at the time of firm’s dissolution. (MP 2010,15)
7. Partners loan is an internal liability. (MP 2010)
8. The balance of realization account is transferred among partners in capital ratio.
9. There are five methods of dissolution of firm. (MP 2011)
10. The business is closed in case of dissolution of a firm. (MP 2012)
11. Realization account is made many times in the life of a firm. (MP 2012)
12. There is no difference between the dissolution of firm and dissolution of partner-ship. (MP 2016)
13. On dissolution, payment made to creditors is debited to realization account. (MP 2017)

Answer:

1. False
2. False
3. False
4. True
5. False
6. False
7. True
8. False
9. True
10. True
11. False
12. False
13. True.

Question 5.
Write the answer in one word / sentence:

1. Realization account is prepared. (MP 2008,17)
2. Assets and liabilities are transferred at book value. (MP 2012)
3. The balance of current account is transferred.
4. When liabilities of the partner are more than his assets, then he is called as ?
5. The act which is applicable on dissolution of a firm.
6. When all the partners or all the partners except one is declared insolvent then which type of dissolution it is ?
7. At which value the assets of a dissolved firm are transferred to realization A/c.
8. On the expiry of time the dissolution of partnership is called ? (MP 2016)
9. On dissolution of firm, assets bought by partners is entered in Capital A/c in which side ?
10. Profit or loss on Realization is divided among partners in which ratio ?
11. Which assets are not transferred to Realization account ?
12. Assets are transferred to Realization account in which value ?
13. After the expiry of term, partnership that comes to an end is known ?

Answer:

1. On dissolution of firm
2. In realization account
3. In capital account
4. Insolvent
5. Indian partnership act 1932
6. Compulsory dissolution
7. Book value
8. Dissolution by co-incidence
9. Debit side
10. Profit sharing
11. Cash & Bank balance
12. Book value
13. Partnership at will.

Dissolution of a Partnership Firm Very Short Answer Type Questions

Question 1.
What do you mean by dissolution of a partnership ?
Answer:
Dissolution of partnership firm means closing down the business of the firm. There is distinction between dissolution of partnership and dissolution of firm. Dissolution of partnership involves a change in the relation of partners, but the business is carried on. Section 39 of Indian Partnership Act, 1932 provides that, “The dissolution of partnership among all the partners of a firm is called the dissolution of the firm.”

Question 2.
What do you mean by realization account ?
Answer:
When the firm is dissolved, it is essential to close the accounts of various assets and liabilities. In this circumstance the assets are sold off and cash is realized. This cash is used for paying the liabilities. This process is entered in a separate account, which is known as realization account. It is a temporary account.

Question 3.
Write the names of those accounts entered in assets side of balance sheet which are not transferred to realization account.
Answer:
The following accounts are not transferred to realization account:

• Cash Account
• Bank Account
• Prepaid Expenses Account
• Accrued Income A/c
• Debit Balance of Profit and Loss Account.

Question 4.
Write the names of those accounts entered in the liability side of balance sheet which are not transferred to realization account.
Answer:
The following accounts are not transferred to realization account:

• Undivided Profit
• General Reserve
• Capital Account
• Partners Loan Account.

Question 5.
What journal entries are passed on sale of unrecorded Asset ?
Answer:
Cash A/c                – Dr.
To Realization A/c

Question 6.
Which accounts are opened when a firm is dissolved ?
Answer:
The following accounts are opened when a firm is dissolved:

• Realization Account
• Partner’s Loan Account
• Partner’s Capital Account
• Cash Account or Bank Account.

Question 7.
In which condition partnership act will be dissolved ?
Answer:
According to Indian partnership Act section 43. When partnership act will be there then the firm can be dissolve by giving information to all the partners.

Question 8.
What do you mean by Compulsory dissolution of a firm ? Explain.
Answer:
Compulsory Dissolution: As per Indian partnership Act the compulsory dissolution of a firm takes place under the following conditions:

• When all the partners or all the partners except one partners are declared insolvent.
• When the business of the firm is declared illegal due to happening of any specific event.
• When the maximum number of members exceeds the stipulated Limit.
• When the citizen of an enemy nation is the partner of the firm.

Question 9.
Under what circumstances a court may order for the dissolution of a firm ? Explain.
Answer:
Court may order the dissolution of a firm if a partner files a suit for the purpose. The grounds on which such dissolution may be ordered are as under :

• When a partner became insane.
• When any of the firm’s partner becomes handicapped or permanently disabled.
• When any of the firm’s partner willfully breaches the agreement.
• When there is possibility of losses regularly in the firm’s business.
• On any other reason for which the court is satisfied that it is necessary to dissolve the firm.

Question 10.
Write the internal Liabilities which are not paid in cash by the firm during dissolution.
Answer:
Following are the internal Liabilities of any firm which are not paid in cash during firm’s dissolution.
Partner’s Capital A/c
Partner’s Loan A/c
Loan A/c of partner’s wife.

Question 11.
Which assets are not transferred in the debit side of Realization account but the amount received on their sale are entered in it ?
Answer:
Unrecorded assets are not transferred in the debit side of the Realization ac-count but the amount received on their sale are entered in it.

Question 12.
How do the left over or unrecorded assets and liabilities were recorded in realization A/c ? Explain .
Answer:
Unrecorded Assets and Liabilities are not transferred to realization account. But the amount received from the sale of unrecorded assets is entered in the credit side and payment made for unrecorded liabilities are entered in the debit side of realization account.

Question 13.
Which assets shown in the assets side of the balance sheet were not transferred to the realization account ?
Answer:
Cash in hand
Bank A/c
Dr. Balance of P/L A/c.

Question 14.
Which Liabilities shown in the liabilities side of the balance sheet were not transferred to the realization A/c ?
Answer:
Following liabilities were not transferred to the realization A/c :

• Undistributed profits
• General Reserve
• Partner’s Capital A/c
• Partner’s Loan A/c.

Question 15.
What is Memorandum balance Sheet ?
Answer:
Sometimes the partner’s capital accounts and all other liabilities were given in the question but the amount of total assets is not given. Under such condition, the amount of total assets is ascertained. Total of all the Liabilities is done on the basis of old balance sheet and from it, the amount of total sundry assets is calculated. Such a balance sheet is known as Memorandum Balance sheet.

Dissolution of a Partnership Firm Short Answer Type Questions

Question 1.
Write three differences between the dissolution of a firm and dissolution of part-pep?
Answer:
Differences between dissolution of a firm and dissolution of partners:

Question 2.
State the rules given under Section 48 of Partnership Act of 1932 to close the accounts when a firm is dissolved.
Or
How are accounts settled on dissolution of a firm ?
Answer:
The following rules are given under Section 48 of the Partnership Act of 1932 to close the accounts when a firm is dissolved:
(1) All the loss including the capital deficiency of the partners is adjusted at first from the profit, then from their capital balance and if need arise they have to bring in sufficient amount in their profit or loss sharing ratio.

(2) The realized amount from the sale of assets (including the amount brought by the partner) is used in the following order:

• The outside liabilities of the firm
• Proportionate payment of partner’s loan
• Payment of capital balance
• If any amount is left, it is shared by the partners in their profit or loss-sharing ratio.

Dissolution of a Partnership Firm Long Answer Type Questions

Question 1.
What accounts are opened on the dissolution of a firm ? Explain the realization account.
Answer:
When a partnership is dissolved, the following accounts are opened:

• Realization Account
• Partner’s Capital Account
• Bank/Cash Account
• Loan Account.

Realization account:
When a partnership is dissolved for closing all the assets and liabilities account and for entering the amount realized from the sale of assets and payments of all the liabilities, an account is opened, which is known as realization account. Preparation of realization account:

In the debit side of realization account, all the assets excluding cash and bank balance are entered. In the credit side of this account all the liabilities excluding the partners capital balance, partners loan towards the firm and the reserves are entered.

After that the amount received from the sale of assets credited and the payment of liabilities is debited in this account. After the dissolution, the balance of this account is transferred to all the partners capital account in their profit or loss sharing ratio.

Question 2.
Differentiate between revaluation account and realization account.
Answer:
Differences between revaluation account and realization account:

Question 3.
which circumstances a partnership firm may be dissolved ?
Or
Explain the methods of dissolution of a firm.
Answer:
Section 40 to 44 of the Indian Partnership Act of 1932 tells that, on the following circumstances a partnership firm may be dissolved:

1. Dissolution by agreement:
A firm may be dissolved with the consent of all the partners or according to the terms of the agreement among the partners.

2. Compulsory dissolution:
Under section 41 of the Indian partnership act 1932, by the adjudication of all the partners but one as insolvent, or by the business of the firm becomes unlawful or illegal due to the happening of any such incident or event, the firm may be compulsory dissolved.

3. Dissolution by court: If any of the circumstances lays down, the court may under to dissolve the firm:

• When a partner becomes unsound mind
• When a partner suffers from permanent incapacity and incapable for performing his duties as a partner
• When a partner is found guilty out of misconduct affecting the firm
• On the will full and persistent breach of partnership agreement by a partner
• On the transfer of the whole or the interest by a partner in favor of a third party or when his share is attached
• under a decrease or sold under process of law.
• When the business of the firm can’t be carried on.
• On any other just and equitable ground.

4. Dissolution on the happening of contingencies: A firm may be dissolved in any of the following ways unless there is a contract between the partners to the contrary:

• By expiry of the term fixed
• By the completion of the adventure that which the firm is constituted
• By the death of a partner
• By the adjudication of a partner as insolvent.

MP Board Class 12 Accountancy Important Questions

MP Board Class 12th Business Studies Important Questions Chapter 4 Planning

Planning Important Questions

Planning Objective Type Questions

Question 1.
Choose the correct answer :

Question 1.
Out of the following which one is the objective of planning :
(a) Forecast
(b) Thrift
(c) Fixed objective implementation
(d) all of the above.
Answer:
(d) all of the above.

Question 2.
“Planning is a cage to hold the future”. Who said this :
(a) Hart
(b) Henri Fayol
(c) Urwick
(d) Allen
Answer:
(d) Allen

Question 3.
The last step of planning is :
(a) Setting objectives
(b) Forecast
(c) Selection of best option
(d) Follow up action.
Answer:
(d) Follow up action.

Question 4.
Which function ascertains fixation of future tasks of management:
(a) Planning
(b) Organizing
(c) Control
(d) Direction
Answer:
(a) Planning

Question 5.
Objectives should be :
(a) Ideal
(b) Complex
(c) Practical
(d) Single use
Answer:
(c) Practical

Question 6.
From the following which is not related to plan :
(a) Budget
(b) Motivation
(c) Programme
(d) Procedure.
Answer:
(b) Motivation

Question 7.
“Take all my wealth, industry just leave my organization, I will rebuild my business”.Who said this :
(a) Henri Fayol
(b) F.W. Taylor
(c) Henri Ford
(d) None of these.
Answer:
(c) Henri Ford

Question 2.
Write the answer in one word/sentence :

1. What is required for achievement of objectives ?
2. Which type of process is planning ?
3. What is the base of managerial activity ?
4. What is important in removing future uncertainly ?
5. What type of process is planning ?
6. What is the base for formulation of policies ?
7. To do or not to do activities is affected by which factor ?
8. Is planning a process to see backward ?
9. What is called the financial plan for five or more than five years ?
10. At the time of planning management needs to assume certain things what are they called ?
11.  Among management functions, one function is considered as a function with no dependency on any other. Name it.
12. To analyze competition policies which plan is used ?
13. What is the name of the plan which specifies about the tasks of the employee ?
14. At what level the management has to do the planning ?
15. Planning has intense connection with which function ?

Answer:

1. Effective planning
2. Intellectual process
3. Planning
4. Planning
5. Continuous process
6. Objectives
7. Rules
8. No
9. Long term financial planning
10. Hypotheses
11. Planning
12. View composition
13. Policy
14. At all levels
15. Control.

Question 3.
Write true or false :

1. Planning is a physical process.
2. Planning is a mental process.
3. Planning is the primary function of management.
4. Planning is the process of looking forward.
5. Planning is wastage of time.

Answer:

1. False
2. True
3. True
4. True
5. False

Question 4.
Fill in the blanks :

1. ……….. is such method which completes the work.
2. Planning is ……………. oriented process.
3. ………….. is the primary function of management.
4. Without objectives cannot be achieved.
5. Budget is a plan of expected for future.

Answer:

1. Process
2. Aim
3. Planning
4. Target
5. Expenditure.

Question 5.
Match the columns :

Answers:

1. (d)
2. (e)
3. (b)
4. (f)
5. (a)
6. (c)

Planning Very Short Answer Type Questions

Question 1.
Give any two definitions of planning.
Answer:
According to Billy E. Goels: “Planning is fundamentally choosing and a planning problem arises only when an alternative course of actions is discovered.”According to George RTerry: “Planning is a method to technique of looking ahead . a constructive reviewing of future needs, so that present actions can be adjusted in view of the established goals”.

Question 2.
Is planning a primary function of management ?
Answer:
Yes, the primary function of management is planning other functions take place after planning. First of all plans are prepared and to attain the objectives other functions helps in achieving it.

Question 3.
What is the relation of planning with control ?
Or
Bring out the relation between planning and control.
Ans. Though planning and control are primary functions, they cannot be thought of a distinct operations exclusive of each others. In fact, planning form the basis of control. Control is backward looking whereas planning is forward looking. Without plans, actions cannot be controlled efficiently. Hence, plans are required for efficient control of activities.

Question 4.
“For effective control planning is essential”. Explain.
Answer:
Management control involves keeping activities on the right path by restricting deviations from the plans. Through planning management establishes standards of performance. this serves as yardstick for appraisal of actual performance. If actual performance is not as per plane corrective action is taken. This is how planning helps in effective control.

Question 5.
What do you mean by planning ?
Answer:
Planning is a predetermined cause of action by which the management fixes its goal and to achieve them selects the best alternative from the available alternatives and prepares a blueprint of what is to be done, by whom, when etc.

Question 6.
What will be the effect on organization if the planning is not done ?
Answer:
In the absence of planning workers will do the work in different directions and organizations will not be successful in achieving the objectives.

Question 7.
Selecting the best course from the alternatives is planning”. Explain.
Answer:
After analyzing and evaluating of the best courses, the next step of planning is to select the best alternative. Best alternative should be selected very carefully because it is on the basis of this alternative, all future activity will be carried on.

Question 8.
“Planning is a cage kept to get future”. Explain.
Answer:
Planning is concerned with deciding in advance, what is to be done in future. Thus, it is a predetermined course of action to achieve a specified aim or goal. In today’s world it is very essential to make proper planning to achieve an aim. An effective plan can go a long way in minimizing dangers and risks associated with future.

Question 9.
Through planning future uncertainty is kept away”. Explain.
Answer:
Without proper planning there remains uncertainty in every future work. To escape from this uncertainty, planning is very necessary. To face all the future conditions planning is almost necessary.

Question 10.
“Planning is helpful in utilizing the resources”. Explain.
Answer:
Planning guarantees the best possible use of limited resources available because an organization estimates its requirements while planning. Planning ensures the optimum use of physical and non-physical resources of an enterprise.

On the basis of figures and tendencies inference can be made about the future. It helps achieving  target easily. Thus, misuse of resources can be stopped by planning.

Question ll.
“Planning is having a lot of importance for any nation”. Explain.
Answer:
For any nation Planning is having a lot of importance. Through planning only the various plans related with development of trade, industry, agriculture, etc. are prepared in order to eradicate the evils of nation like poverty, illiteracy, unemployment, etc. Due to a national planning only the employment opportunities are increasing, literacy level is improving and industries are developing. All these things have been made possible only because of planning.

Question 12.
“Without planning, the attainment of goals is impossible.” Explain.
Answer:
Every enterprise has a definite aim or objective. These definite aims can be achieved in time when all the activities are performed in a perfect manner. When all the activities are done according to plans then objectives can be achieved easily.

Question 13.
Budget is a type of planning. How ?
Answer:
Budget is an important part of planning without budget, planning is incomplete, preparation of budget itself is a planning process.

Question 14.
Budget is related to both planning and control.
Answer:
When we prepare budget then its relation is with planning and when we use it as an instrument to measure deviations it is related to control.

Question 15.
“Planning is a continuous process.” Explain.
Answer:
Planning occupies the first place in the list of managerial function, it is continuous process and well known and never ending activity. Planning is aimed at
(a) Exploiting business opportunities
(b) Meeting problem and improving organizational function. Continuity of planning is related with planning cycle. It means that a plan is formed, it is implemented and followed by another plan and so on.

Planning Short Answer Type Questions

Question 1.
“Planning is mental activity” explain.
Answer:
Planning is an intellectual activity requiring application of the mind, imagination and sound judgement. It is a thinking function rather than doing function as it determines the actions to be taken. Moreover planning requires logical and systematic thinking based on the analysis of facts and figures.

Question 2.
What do you mean by derivative plans/standing plans ? Is support plan standing plan ?
Answer:
Derivative plans are the plans which support the main plans to achieve the set goal. Yes, support plans are derivative plans as they provide assistance and support to main plan.

Question 3.
Why is planning futuristic ?
Answer:
Planning is futuristic because it is related to the future and also for casts of future

Question 4.
What remedies are planned to overcome the limitations of planning ?
Answer:
Following remedies are planned to overcome the limitations of planning:

1. Planning should be focused on current and futures problems.
2. Planning must be done by top level management.
3. For the success of planning all the workers must cooperate.
4. Complete information of planning must be formulated to concern people.
5. Planning should always be based on authentic data.
6. Planning must be flexible.

Question 5.
What does 5 W’s stands for in planning ?
Answer:
What, where, when, why, who are the 5 Ws.

Question 6.
How many types of barricade are there ? Explain.
Answer:
Barricades are of two types :
(a) External barricade : It means the barricade used to handle problems from competitors.
(b) Internal Barricade : It means the barricade used to handle problems generated within the organization.

Question 7.
Is budget related to both planning and control ?
Answer:
Whenever a budget is prepared with a plan therefore it is related to planning whenever it is used to as a device to measure the result then it is related to control. Therefore it is said that it is related to both planning and control.

Question 8.
What will be the impact if planning is not made ?
Answer:
Planning is a predefined way to do the task. If there is no plan then the task may get deviated and need to work in various directions. It will lead to failure in achievement of goal.

Question 8.
“Planning is not an assurance to success”. Explain this statement.
Answer:
Business can only be successful when plans are properly prepared and executed. Business environment is not still its keeps changing. Planning cannot stop the organization. These are only the forcasted problems of the organization which are planned and are to be executed in the situation. Even-after a lot of efforts while planning still plans fail. Therefore it is said planning is not an assurance to success.

Question 10.
Explain the following policies :

1. Personal policy
2. Sales policy
3. Pricing policy

Answer:

1. Personal policy: It means that policy which ascertains the promotion policy of employee either on the basis of capability or experience.
2. Sales policy: This policy states regarding the sale of goods in cash or in credit also.
3. Pricing policy : This policy states the fixing of prices of goods after adding the decided amount of the profit.

Question 11.
Explain two limitations which are beyond the control of a human.
Answer:
The limitations are as follows :

1. Natural calamity : Natural calamities are unpredictable and can happen anytime and anywhere and are always beyond the control.
2. Behavior of market: Trend and change in fashion market keeps changing everyday so as the with new and variety of goods which in turn changes the interest of customer.

Question 12.
Is control possible without planning ?
Answer:
Planning is considered as prerequisite of control. It basically aims at the requisites of the real state implementation and measure of level is made. To know the differences, it is essential to have some predefined strategies and planning which when are unavailable leads to collision of tasks. If there were no predefined plans it would never lead to improvement in the working procedure and enlistment of organization. Therefore it is said that control is impossible without planning.

Question 13.
Distinguish between Budget and Programme.
Answer:

Budget

1. Budget usually has a time span of one year.
2. Budget gives more importance to finance.
3. Budget is a timetable to achieve general objectives of the organization.
4. Budget is considered as the basis for a bigger financial planning.

Programme

1. Programme usually have a time span till the desired goal is achieved.
2. Programme lays emphasis on finance and programme procedure.
3. Programme is a sequential or time based timetable for achieving a specific goal.
4. Usually each programme has its own budget.

Question 14.
Distinguish between Standing plan and Single plan.
Answer:
Difference between Standing plan and Single plan :

Question 15.
“Planning is helpful in utilizing the resources” Explain.
Answer:
Planning guarantees the best possible use of limited resources available because an organization estimates its requirements while planning. Planning ensures the optimum use of physical and non-physical resources of an enterprise

Question 16.
Distinguish between Rule and Procedure.
Answer:
Difference between Rule and Procedure :

Question 17.
State Some differences between Objectives and Policies.
Answer:
Differences between Objectives and Policies :

Objectives

1. Objectives are fundamental.
2. Objectives indicate the destination.
3. Objectives decide what is to be done.
4. Objectives determined by top level management.
5. Business gives birth to objectives.

Policies

1. Policies are guidelines.
2. Policies indicate the route for destination.
3. Policies decide now is to be done.
4. Policies determined by middle level or top level management.
5. Objective gives birth to policies.

Question 18.
Write the characteristics of aims or objectives.
Answer:
Following are the characteristics of aims:

1. Fixation of aims is done generally by top level management of organization
2. It explains about the facts in future which the organization wants to achieve
3. It gives directions to many plans of trade
4. Each department of organization has its own objectives
5. Aims may be long-term or short-term.

Question 19.
What is the importance of objectives ?
Answer:
Importance of objectives:

1. It gives directions to the decisions and activities of the organization
2. Good objectives bring managerial efficiency
3. They make coordination easy
4. They help in best use of resources.

Question 20.
Write the characteristics of procedure. .
Answer:
Following are the characteristics of procedure :

1. Procedure refers to operational guidelines.
2. Procedures are laid down by middle and lower management.
3. Procedures are detailed, specific and rigid.
4. Procedures represents systematic manners of handling routine tasks.
5. Procedures are made for internal people to follow them.
6. Procedures have closed relation with policies.
7. It is a systematic method to operate regular incidences.

Question 21.
Write the characteristics of strategy.
Answer:
Strategies are one time used plans because they are changing according to changing in market conditions. It has three dimensions :

1. Fixation of long-term targets
2. To accept specific procedure
3. Distribute resources to achieve target.

Question 22.
Write the importance of strategy.
Answer:

1. Strategy is an extensive plan which is prepared keeping in mind the competitions.
2. With the help of strategy organization can take advantage of environmental opportunity.
3. Organization can face environmental obstacles with the help of strategy.

Question 23.
Write any three methods to control the limitations of planning.
Answer:

1. More attention should be paid to collect reliable facts.
2. Employees participation should be there in planning.
3. While planning environment should be studied deeply.

Question 24.
Describe the characteristics of an ideal planning.
Answer:

1. Definite goals : Planning has certain definite aims and on the basis of these aims, plans are prepared.
2. Forecasting : Forecasting has much importance in planning, forecasting is done on the basis of information and data.
3. Selection of best alternatives : While preparing planning a comparison is made from all the alternatives and then best alternative is selected.
4. Flexibility : Planning always has the quality of flexibility. It means a changes is made according to circumstances.
5. Continuity : Planning is not such a matter to be prepared at once only. Planning work continues.
6. Unity : Unity is the most important characteristics of planing. Atone time only one planning can be effective.

Question 25.
How is planning helpful in decision making ?
Answer:
In planning aims are determined with the help of these objectives the manager evaluate the various alternatives and selects appropriate alternative. On the basis of decision is taken that what to do

Question 26.
Write distinguish between method and budget.
Answer:
Distinguish between method and budget : Method is that type of planning which determines the order of various activities to fulfill any work. It is related to any one activity. To complete any work there may be various methods. Out of many methods one method is selected in which less fatigueness and more production with less cost of production. Methods work as direction for employees.

Budget: It is a statement of various sources of income and expenditure from specific activities. It is an import part of planning.

Question 27.
Distinguish between goals and programme.
Answer:
Goals or objectives: Goals and objectives are the basis of planning objectives are achieved through policies, procedures etc. These are the endpoints of organization.
Programmes: A comprehensive plan to complete or finish a work is called programmes. Programmes are guided by objectives, policies and strategy.

Planning Answer Type Questions

Question 1.
What are the limitations of planning ?
Or
What are the obstacles of planning ?
Answer:
The followings are the limitations of planning :

1. Planning depends upon forecasting : Planning is based upon the anticipated fiscal and industrial policies. Any change in the anticipated situation may render plans ineffective.
2. Hindrance in the development of initiative : Planning strangulates the initiative
   of works and compels management to work with inelastic methods. .
3. Lack of business flexibility : Planning makes business operations inelastic.
4. Planning is an expensive process : Collection, analysis and evaluation of the different information facts and alternatives involve a lot of expense.
5. Incompetent planners: If those entrusted with the task of planning are incompetent,
   the entire phm will prove to b,e defective.

Question 2.
Describe the importance of planning.
Or
Give five advantages of planning.
Answer:
The importance of planning are as follows :

1. Basis of all managerial activity: Planning precedes all managerial activity. Without proper planning, all other functions like coordination, control, motivation, etc. cannot be carried out in an efficient manner. Hence, it is important.

2. Minimizes uncertainty : Planning is done in anticipation of future uncertainties. It enables the organization to forecast the future and prepare itself for the future challenges. An effective plan can go a long way in minimizing dangers and risks associated with the future.

3. To avoid hasty decision : To avoid hasty decision pre planning is essential with the help of planning, the perfect and accurate decision can be taken easily.

4. Best utilization of resources : Planning guarantees the best possible use of limited resources available, because an organization estimates its requirements while planning.

5. Minimization of cost : When estimates are made taking into consideration the future uncertainties, steps are taken to reduce cost at various levels of operation. Hence, waste ages are avoided and costs are kept to the minimum.

6. Encourages initiative and creativity : Sound planning encourages innovative thought and creative action among executives. It improves motivation and moral of
employees.

7. Facilitates effective communication : Planning makes communication effective. When work proceeds as per plans, communication is made easier and routine matters are, very easily tackled. Hence, it makes communication effective.

8. Helps in coordination : Planning helps to secure unity of purpose. Individual activities are pulled together towards a common goal. Hence, it brings about coordination also.

Question 3.
Write short notes on the following :

1. Goals or objectives
2. Policies
3. Budget
4. Strategy
5. Programmes.

Answer:

1. Goals or objectives: Goals or objectives are the basis of planning. Objectives act as nuclecus to the planning process specific objectives have to be laid down which can be achieved with the help of policies, procedures, rules, budgets, stategies etc. Objectives are the end points of an organization.

2. Policies: The policies formulated by any enterprise guides or directs the management and administration (what and who is to be done). The principles which are followed to achieve the objectives are called policies. Policies guides the activities of management.

3. Budget: In simple words budget means the statement of various sources of income and expenditure from specific activities. According to Koontz and O’Donnell. “A budget, as a plan is statement of expected results expressed in numerical terms.”

Budget is an important part of planning without budget planning is incomplete. Preparation of budget itself is a planning process. Through budget the planning of use of financial resources is prepared,

4. Strategy : Strategy is an extensive plan which is prepared keeping in mind the competitions. Due to present cut throat competition and for the success of different types and forms of product in market, it is essential to make strategies. Nowadays every producer tries to bring his product in a unique way, in a new pack into the market and he wants to keep his plan secret by knowing the secrets of his competitor. This is called as strategy formulation.

5. Programmes : A comprehensive plan to complete or finish a work is called as a programme. Programme is also a type of plan. Programmes are guide.d by objective, policies and strategies. Once the objective of a programme is achieved that same programme cannot be used in the same form again.

Question 4.
Step five characteristics of planning.
Answer:
Characteristics/Nature of Planning An analysis of the above definitions reveals the following features of planning :

1. An Intellectual Process : Planning is a mental exercise involving creative thinking and imagination. A manager can prepare sound plans only when he has sound judgement, foresight and vision. Planning requires a mental predisposition to think before acting.

2. A Primary Function : Planning serves as the basis for all other functions of management. It precedes organizing, staffing, directing and controlling. All these functions are ! performed within the framework of plans, Thus, planning is the most primary function.

3. Goal-oriented : The purpose of formulating plan is that it facilitates that achievement enterprise’s goals. Every member of the enterprise must, therefore, positively contribute towards achievement of these goals.

4. A Continuous Process : Planning is an ongoing process. Plans are prepared for a specific time-period e.g., one year. At the end of that period, new plans have to be prepared. Similarly, as conditions change, existing plans have to be revised. Thus, planning is a never ending exercise.

5. Flexible : Plans are formulated on the basis of forecasts. As future is uncertain, planning must cope with changes in future conditions. When assumptions about the future do not come true, the original plan must be revised in the light of changing conditions.

6. Pervasive : Planning is required in all types of organization at all level of management. Every department prepares plans. However, the scope of planning may differ from one level to another. For example, top management plans for the organization as a whole. Middle management prepares departmental plans. At the lowest level, supervise formulate day to day operational plans.

Question 5.
Write the main objectives of planning,
Answer:
The main objectives of planning are as follows :

1. Setting the objectives : Definite goals and objectives are predetermined and then integrated efforts of human and physical factors are made for accomplishment of those set goals or desired goals.

2. Unity of action : The aim of planning is to create unity among various activities of an organization. Planning builds unity between resources and ability for better coordination.

3. Providing information : Through planning information is provided to the internal and external persons of the enterprise regarding the target and the process to achieve the objectives.

4. Economy in management: Planning leads to economy and efficiency. It involves the selection of most profitable course of action that would lead to the best result at the minimum costs.

5. Forecasting : The summary of planning is forecasting. On the basis of forecasting, present planning can be made.

6. Direction and operation : The object of planning is not only coordination between physical and human resources, but directing the collective efforts of the human force towards the goals.

7. Achievement of targets : The final or ultimate object of planning is to achieve the goals or targets which it has set.

8. Identifying dangers : Under planning, future plans are made and assumptions of result are made. Possibilities and dangers of an organization are dealt.

9. Healthy competition : Through planning one can create an atmosphere of healthy competition.

10. Total coordination : Planning helps in creating coordination among objectives, methods, rule/programmes etc.

Question 6.
What is the difference between Policy and Rule.
Answer:
Differences between Policy and Rule :

Question 7.
Distinguish between Policies and Procedures.
Answer:
Difference between Policies and Procedures :

Policies

1. Policies are made by the top level authority.
2. They are made in a simple form.
3. They are directions for the ideas.
4. Policies play important role.

Procedures

1. Procedures are the implementation of policies.
2. They are fixed by lower level of management.
3. They are made in a specific form.
4. They direct to take action.

Question 8.
Write the criteria of effective planning or principles of planning.
Answer:
Knootz O’ Donell has given importance to basic criteria of effective planning.

1. Principle of justification : Under this principle, whatever planning is done should be judge mental.

2. Principle of contribution to objectives : To achieve aims and goals of an organization is the aim of planning. If any planning fails in achieving the objectives in positive manner, then the results of such planning are not good.

3. Principle of assumption : Every work is based on assumptions, which are kept in mind and then work is carried on. Therefore, a goods planning should assume betted things before commencing work, this helps in coordination of work.

4. Principle of efficiency : According to this principle, at minimum cost, better and maximum quantity of goods should be produced. Thus, planned efficiency should be put in the work for desired goals.

5. Principle of pervasiveness: Planning is a work which is present everywhere, which is needed in every part of management. Therefore, planning should be according to the need of every department.

6. Principle of flexibility: Planning should be flexible, so that if any unexpected loss occurs, factors affecting the cause can be changed.

7. Principle of time .: Time plays an important role planning therefore while planning element of time should be kept in mind to attain desired goals.

8. Principle of changeability : Work should be regularly checked by the manager keeping in mind the changing situations of market and if necessary or need, changes in planning should be done.

9. Principle of policy decision : To give effective shape to the planning of an organization, strong policy and good programmes should be designed so that desired objectives of an organization can be achieved.

10. Principle of alternative route : To commence any work there are various alternative solutions. During planning all the alternative should be studied and such alternative should be choosen which helps the organization in achieving its goals.

11. Principle of competitive campaign : If there are other competitors in the market along with business organization then the organization while planning should keep in mind the techniques and planning or method of work adopted by competitors and such type pf plan should be framed which proves to be more strong and better than competitors.

12. Principle of evaluation : Manager should at regular invervals evaluate their plans so that under certain required situations they could be changed or corrected.

13. Principle of cooperation : For the success of planning, it is very essential that a cooperation is maintained between different levels of officers and workers.

14. Principle of communication: An effective communication is the need of planning. Through better Communication only workers can be informed on time about policies, corrections, work etc.

15. Principle of continuity : Planning is a continuous process therefore planning department should always be alert and attentive.

Question 9.
Discuss the steps of planning.
Answer:
The followings are the steps of planning :

1. Establishment of objectives: Objectives serve as a basis for planning. They act as a nucleus to planning process and they are the end-points of an organization. So, objectives have to be established.

2. Deciding planning premises : It involves forecasting and the possible areas, where planning is required. It provides a logical basis for planning.

3. Fixing limitations: Limitations refer to those factors which restrict the freedom of planning for management. Possible limitations could be a change in technology, industrial unrest, availability of material, etc.

4. Determination of alternate courses : For every plan, there are number of alternatives. Hence, all these alternatives have to be identified.

5. Evaluation and selection of alternatives : After weighing each alternative, on the basis of cost, speed, quality, the best alternative has to be selected.

6. Formulate derivative plans : The next step is to formulate secondary or derived plans. Derived plans help in execution of main plans. These derivatives or derived plans are also called as departmental plans.

7. Follow-up : As a last step, continuous appraisal of plans should be made, so that further could be made, if required.

Question 10.
Explain the elements of planning.
Answer:
Followings are the elements of planing :

1. Goals or objectives : Goals or Objectives are the basis of planning. Objectives act as nuclecus to the planning process specific objectives have to be laid down which can be achieved with the help of policies, procedures, rules, budgets, stategies etc. Objectives are the end points of an organization.

2. Policies: The policies formulated by any enterprise guides or directs the management and administration (what and who is to be done). The principles which are followed to achieve the objectives are called policies. Policies guides the activities of management.

3. Budget: In simple words budget means the statement of various sources of income and expenditure from specific activities. According to Koontz and O’Donnell. “A budget as a plan is statement of expected results expressed in numerical terms.”Budget is an important part of planning without budget planning is incomplete. Preparation of budget itself is a planning process. Through budget the planning of use of financial resources is prepared.

4. Strategy : Strategy is an extensive plan which is prepared keeping in mind the competitions. Due to present cut throat competition and for the success of different types and forms of product in market it is essential to make strategies. Nowadays every producer tries to bring his product in a unique way, in a new pack into the market and he wants to keep his plan secret by knowing the secrets of his competitor. This is called as strategy formulation.

5. Programmes : A comprehensive plan to complete or finish a work is called as a programme. Programme is also a type of plan. Programmes are guided by objective, policies and strategies. Once the objective of a programme is achieved that same programme cannot be used in the same form again.

MP Board Class 12 Business Studies Important Questions

MP Board Class 12th Accountancy Important Questions Chapter 3 Reconstitution of Partnership Firm: Admission of a Partner

Reconstitution of Partnership Firm: Admission of a Partner Important Questions

Reconstitution of Partnership Firm: Admission of a Partner Objective Type Questions

Question 1.
Choose the correct answer:

Question 1.
The type of asset, goodwill is:
(a) Tangible
(b) Intangible fixed
(c) Current
(d) None of these.
Answer:
(b) Intangible fixed

Question 2.
Revaluation account is opened when:
(a) On admission of new partner
(b) On dissolution of a firm
(c) On amalgamation of a firm
(d) On sale of a partnership firm.
Answer:
(a) On admission of new partner

Question 3.
The equation of sacrificing ratio is: (MP 2014)
(a) Old ratio – New ratio
(b) New ratio – Old ratio
(c) Old ratio + New ratio
(d) None of these.
Answer:
(a) Old ratio – New ratio

Question 4.
Goodwill account is written off in:
(a) Partner’s old ratio
(b) New ratio
(c) New share of new partner
(d) None of these.
Answer:
(b) New ratio

Question 5.
Increase in value of assets is written in which side of revaluation account:
(a) Debit side
(b) Credit side
(c) Debit and credit side
(d) None of these.
Answer:
(b) Credit side

Question 6.
In which ratio the profit on revaluation is distributed: (MP 2009 Set B, 13,15)
(a) New profit and loss ratio
(b) Old profit and loss ratio
(c) Sacrificing ratio
(d) Gaining ratio.
Answer:
(b) Old profit and loss ratio

Question 7.
The sacrificing ratio of the partner and gaining ratio of the partner is :
(a) More
(b) Equal
(c) Less
(d) Sacrificing ratio is less and gaining ratio is more.
Answer:
(b) Equal

Question 8.
Goodwill is entered into A/c :
(a) When no amount is being given for that
(b) When payment has been given or any asset is been given for that
(c) When it is mentioned
(d) When calculation of goodwill is not mentioned.
Answer:
(c) When it is mentioned

Question 9.
‘A’ and ‘B’ are partners who share profit & loss in the ratio 3:1. They admit C’ for\(\frac { 1 }{ 4 }\)^th share in profit. New profit sharing ratio will be:

(a) (A) \(\frac { 9 }{ 16 }\) (B) \(\frac { 3 }{ 16 }\) (C) \(\frac { 4 }{ 16 }\)
(b) (A) \(\frac { 8 }{ 16 }\) (B) \(\frac { 4 }{ 16 }\) (C) \(\frac { 4 }{ 16 }\)
(c) (A) \(\frac { 10 }{ 16 }\)(B) \(\frac { 2 }{ 16 }\) (C) \(\frac { 4 }{ 16 }\)
(d) (A) \(\frac { 8 }{ 16 }\) (B) \(\frac { 9 }{ 16 }\) (C)  \(\frac { 10 }{ 16 }\)
Answer:
(a) (A) \(\frac { 9 }{ 16 }\) (B)\(\frac { 3 }{ 16 }\) (C)\(\frac { 4 }{ 16 }\)

Question 10.
‘A’ and ‘B’ are partners sharing profit in the ratio 3 : 1. They admit ‘C’ into partnership for \(\frac { 1 }{ 4 }\)^th Sacrificing ratio of ‘A’ and ‘B’ is:
(a) Equal
(b) 3 : 1
(c) 2 : 1
(d) 3 : 2.
Answer:
(b) 3 : 1

Question 11.
On admission of a partner, the General Reserve shown in the balance sheet of the old firm will be transferred to :
(a) All partner’s Capital A/c
(b) New partner’s Capital A/c
(c) Old partner’s Capital A/c
(d) None of these.
Answer:
(c) Old partner’s Capital A/c

Question 12.
‘A’, ‘B’ and ‘C’ are partner’s in a firm. ‘D’ is admitted as a new partner in the firm:
(a) Dissolution of old firm
(b) Dissolution of firm and partnership
(c) Reconstitution of partnership
(d) None of these.
Answer:
(c) Reconstitution of partnership

Question 13.
On the admission of a new partner, the undistributed profits shown in the balance sheet of old firm will be transferred to capital accounts:
(a) In old capital ratio among old partners
(b) In old profit sharing ratio among old partners
(c) In new profit sharing ratio among all partners
(d) None of these.
Answer:
(b) In old profit sharing ratio among old partners

Question 2.
Fill in the blanks:

1. Increase in value of assets due to revaluation is recorded in ……………. side of revaluation account.
2. Profit on revaluation is transferred in credit side of ………….. account.Undistributed profit given in liabilities side
3. of balance sheet is …………… in partners capital account.
4. When changed figures of assets and liabilities are not to be shown in books than …………… account is opened. (MP 2013)
5. Amount of the goodwill bought by the new partner is credited to old partners capital account in …………… ratio.
6. On goodwill …………. is not calculated.
7. Reduction in reserve for bad and doubtful debts will be to revaluationaccount.
8. Decrease in liability is …………… for a firm. (MP 2012,15,17)
9. ………….. is not charged on goodwill. (MP 2012,15)
10. The right over the amount of goodwill rests with ………….. partners. (MP 2013)
11. Revaluation account is a …………. account. (MP 2014,16)
12. Super profit is that profit which is earned ……………. than normal profit. (MP 2016)
13. ……………. of a partnership is a change in relationship among the partnership. (MP 2017)

Answer:

1. Credit
2. Capital account
3. Credited
4. Memorandum revaluation account
5. Sacrificing
6. Depreciation
7. Credited
8. Profit
9. Depreciation
10. Old partners
11. Nominal
12. Excess
13. Reconstitution

Question 3.
Match the columns:

Answer:

1. (c) In credit side of revaluation account
2. (b) In debit side of revaluation account
3. (e) Credit side of capital account
4. (d) Debit side of capital account
5. (f) Shown in liability side of balance sheet
6. (a) Cat goodwill.
7. (i) Partnership deed.
8. (g) Average profit
9. (h) Reputation

Question 4.
Write true or false:

1. Goodwill is an intangible assets, which should be written off soon.
2. New partner is not entitled to share firm’s future profits.
3. No new partner can be hold responsible for the losses incurred in the firm before his admission.
4. If goodwill account is opened, it is shown in balance sheet.
5. The entry of unrecorded assets is done in debit side of revaluation account.
6. Goodwill is a salable asset. (MP 2009 Set B, 15)
7. Super profit = Normal profit – Actual profit. (MP 2009 Set A)
8. At the time of new partner’s admission, if the value of any asset decreases, it will be debited to revaluation account. (MP 2010)
9. Monopoly decreases the goodwill. (MP 2010)
10. On paying the goodwill premium by new partners, it is transferred to old partners capital A/c in their Sacrificing ratio. (MP 2014)
11. A, B, C are partners in 3 : 2 : 1 respectively B retires. The new ratio of A and C will be 3 :2.

Answer:

1. True
2. False
3. True
4. True
5. False
6. True
7. False
8. True
9. False
10. True
11. False.

Question 5.
Write the answer in one word/sentence:

1. The ratio in which existing partners decide to give up their shares in favor of a new partner is called.
2. What type of asset is goodwill ? (MP 2017)
3. Which type of goodwill fetches the highest value.
4. Increase and decrease in assets and liabilities of a firm are transferred to an account called as. (MP 2010)
5. Which type of goodwill fetches the lowest value ?
6. In case of change in profit – sharing ratio of existing partners where is profit on revaluation of assets and liabilities transferred ?
7. Good will =
   In which method this formula is used for good will valuation ? (MP 2015)
8. A.S.-10 is related to. (MP 2015)
9. When liabilities of the partner are more than his assets, then it is called as (MP 2013)
10. Purchase Consideration – Net Assets = ? (MP 2013)
11. What is normal profit ? (MP 2014)
12. What is the base of valuation of goodwill. (MP 2016)

Answer:

1. Sacrificing ratio
2. Intangible
3. Cat goodwill
4. Revaluation account
5. Rat goodwill
6. Capital account of partners
7. Capitalization of goodwill
8. Goodwill and fixed asset
9. Insolvent
10. Goodwill
11. Super profit – actual profit
12. Profit.

Reconstitution of Partnership Firm: Admission of a Partner Very Short Answer Type Questions

Question 1.
Write three reasons to give admission to a new partner.
Answer:
Due to the following reasons a partner may be admitted:

1. To raise capital: When the firm needs more capital, a new partner is admitted to fullfill their need.

2. Need of a skill full partner: If the firm needs an able, skillful and intellectual person for the development and efficient running of the business, the firm can admit a new partner to full fill their need.

3. On death of a partner: On death or retirement of a partner there gets a blank in the firm and in order to fill the space a new partner is admitted in the firm. This helps the firm to receive additional capital from the incoming partner and his experience.

Question 2.
What are the rights of new partner in a firm ?
Answer:
Rights of new partner:

• Right to share in the future profits of the firm.
• Right to share in the assets of the firm.

Question 3.
Define goodwill.
Answer:
According to Lord Macnaughton, “Goodwill is a thing which is easy to describe, but difficult to define. It is the benefit and advantage of good name, reputation in connection of a business. It is the one thing which distinguishes an old established business from a new business as it first starts. Goodwill is composed of variety of elements. It differs in its composition in different trades and in different business in the same trade.”

Question 4.
What do you mean by local goodwill ?
Answer:
When the goodwill always remains with the place of the place is called cat goodwill. The nature of the cat is that, it always lives at its place. The owners of the business may change, but goodwill doesn’t change its place like cat. Therefore, its nature is compared to the nature of the cat.

Question 5.
Write the methods of valuation of goodwill.
Answer:
Following are the important methods :

• Average Profit Method
• Super profit Method
• Capitalization Method
• Annuity Method.

Question 6.
Write entry for writing off the goodwill account when a partner is admitted.
Answer:
The following entry is passed when the goodwill account is written-off in the event of admission of a partner.
All the Partners Capital A/c – Dr.
To Goodwill Account
(Being goodwill account written off).

Question 7.
What is personal goodwill ?
Answer:
It raises due to the individual qualities and efficiency of particular personnel. Values of such goodwill is usually less. It is also called ‘Dog nature of goodwill’.

Question 8.
What is sacrificing ratio ?
Answer:
Due to admission of a new partner in the firm the old partners share in the firm’s profits is bound to reduce. Hence, sacrificing ratio means the ratio in which the old partners abandon the fraction of their in the profits of business, in favor of new partners.

Question 9.
what is Memorandum revaluation account ?
Answer:
When all the partners (including the new partner) decide that despite revaluation, the value of assets and liabilities are to be shown at their original value, as such a memorandum revaluation account is prepared.

Question 10.
Write names of different methods of calculation of goodwill.
Answer:
Following methods are used to calculate goodwill:

• Average profit method
• Super profit method
• Capitalization method
• Annuity method.

Reconstitution of Partnership Firm: Admission of a Partner Short Answer Type Questions

Question 1.
What are the characteristics of goodwill ?
Answer:
‘Goodwill’ is defined as follows:

• According to J. O. Mage: “The capacity of a business to earn profits in the future is basically what is meant by the term Goodwill”.
• According to Lord Elden: “Goodwill simply means that old customers will resort to the old place”.

The following are the characteristics of goodwill:

• Goodwill is treated as an asset of the business
• Goodwill is an intangible asset. It can’t be seen or be touched. It can only be imagined
• Goodwill helps to make more profits
• Goodwill can be calculated
• The value of goodwill always fluctuates.

Question 2.
‘Goodwill is an intangible asset”. Explain.
Or
“Goodwill is an intangible assets which should be written-off soon from the books. Explain.
Answer:
Every businessman tries to earn its name or reputation and popularity in business field. It is called ‘Goodwill’. Like other assets it is also as an asset. But it can’t be seen or be touched. It has no physical shape. That is why it is known as intangible asset.

This goodwill helps to earn more profit to the businessman. Some experts are having the opinion that goodwill is an intangible asset. According to them, it is having no fixed value. Always it varies, so it should not be shown in balance sheet. It should show up to the distribution of it and after that it should be written off.

Question 3.
‘Write those conditions when valuation of goodwill is essential in partner-ship’v(Any five)
Answer:
In the following cases valuation of goodwill is essential in a partnership :

• When a new partner is admitted in a firm
• When a partner is retiring or on the event of death of a partner
• When two partnership firms are amalgamating
• When the partnership is changing into a company
• When the partners desire to change their profit and loss sharing ratio.

Question 4.
(i) What do you mean by revaluation account ?
(ii) Why it is prepared ? How it is prepared ?
Answer:

(i) When a new partner is admitted in a partnership firm it is necessary to re-value the various assets and liabilities. For entering this effect an account is opened. This account is known as revaluation account or profit and loss appropriation account.

(ii) The revaluation account is opened for the following purposes :

• Increase or decrease in the value of assets and liabilities and its social effect.
• When a new partner is admitted, the revaluation account balance should be adjusted to the old partner’s capital account and on retirement it should be transferred to capital accounts of all the partners.

Preparation of revaluation account:
When the cost of assets and liabilities are revalued it is entered in revaluation account. In this account, losses are debited and gaining of profits are credited. The balance of this account will later be transferred to the old partner’s capital account in their ratio.

Question 5.
In what conditions, revaluation account is prepared ?
Answer:
On following conditions, revaluation account is opened in the firm:

• When a new partner is admitted in the firm.
• When an old partner retires from the firm.
• When an old partner had died

Question 6.
Explain the method of valuation of goodwill on average profit basis with example.
Answer:
Valuation of goodwill on ‘Average Profit Method’:
Under this method, good-will is valued on the basis of average profit of the last few years. It is found out by totaling the profit of last few years and then divide it with number of years, later the resulting amount should be multiplied with the number of purchase price. The resulting figure should be the amount of goodwill.

Example:
He mant Traders made the following profits and losses during the last 5 years :
1988: Rs. 15,000
1989 : Rs. 13,000
1990 : loss Rs. 8,000
1991 : Rs. 10,000
1992 : Rs. 15,000.
Calculate the amount of goodwill at 2 years purchase price of the average profit of last 5 years.
Solution:
Goodwill is calculated as under:

= \(\frac { (15,000 + 13,000 + 10,000 + 15,000) – 8,000 }{ 5 }\)
= \(\frac { 53,000 – 8,000 }{5 }\) \(\frac { 45,000}{ 5 }\) = Rs. 9,000
Goodwill = 9,000 x 2 = Rs.18,000

Reconstitution of Partnership Firm: Admission of a Partner Long Answer Type Questions

Question 1.
Explain the causes of creation of ‘Goodwill’.
Answer:
The following are the causes of creation of ‘Goodwill’.
1. Situation of a market: Business should be started in such a place where the buyers can easily come and buy the goods. It will increase the sales and profits of the business.

2. Good business dealings: If the businessmen are keeping good relation with the customers, it will automatically increase the reputation and sales.

3. Good quality of goods at reasonable price: If the businessmen sell their goods of good quality at reasonable price, more customers will be attracted and the sales will normally be increased.

4. Give maximum convenience to the customers: The customers like to go to that shops where there are credit facilities and also there should be arrangement for home delivery of goods.

5. Influence of advertisement: Due to continuous advertisement there should be chances of increasing the sales. e.g., Nirma Powder.

Question 2.
Explain the methods of valuation of goodwill.
Or
What are the different methods of valuation of goodwill ? Explain calculation of goodwill as per average profit method.
Answer:
Valuation of goodwill is a difficult task. Generally, its valuation is done in the following ways :

1. Average profit method:
Under this method, the average profit of last years is found out at first. Then this average is multiplied with the number of years (purchase price). The resulting figure should be the amount of goodwill.

2. Super profit method:
Under this method, super profit is found out at first. Then
this figure is multiplied with the number of years (purchase price). The resulting amount should be the goodwill.

3. Capitalization method:
Under this method, it is assumed that the capital in-vested in the business brings profit. If the invested capital brings super profit or extra profit, it is treated as the goodwill of the firm.

4. Annuity method:
Under this method, it calculates that how many years the firm will earn super profit. Then this super profit (extra profit) is multiplied with annual interest (rate).
i.e., Goodwill = Super profit x Annual rate.

Question 3.
What is hidden goodwill ? How it is calculated ?
Answer:
hidden goodwill:
If is the value of goodwill that is not mentioned at the time of admission of a new partner. If in the question, it is mentioned that the new partner requires to bring his/her share of goodwill, then in between the capitalized value of the firm’s goodwill need to be calculated. It is calculated by taking the difference between the capitalized value of the firm and the net worth of the firm.

1. Calculation of total capital of the new firm:
First of all, on the basis of the new partners’ share of capital, the total capital of the firm is calculated. For example, if the new partner brings Rs. 10,000 as capital for 1/4 share, then the total capital will be Rs. 10,000 x 4 = Rs. 40,000.

2. Calculation of Actual capital (Sum of old and new partners):
Total capital of the old partners + capital brought by new partner is the actual capital of the, firm. Suppose the old partners’ capital is Rs. 25,000 and the new partner bring^s. 10,000 as capital. Then the actual capital of the firm will be Rs. 35,000 (Rs. 25,000 + Rs. 10, 000).

3. Determination of hidden Goodwill:
Excess of the total capital of the new firm over the actual capital i.e., sum of old and new partners’ capital is assumed to be hidden goodwill. Suppose the total capital of the new firm is Rs. 40,000 and the sum of old partners and new partners’ capital is Rs. 35, 000, then the difference Rs. 5,000 (Rs. 40,000 – Rs. 35, 000) will be the hidden goodwill.

MP Board Class 12 Accountancy Important Questions

MP Board Class 12th Accountancy Important Questions Chapter 2 Partnership Accounts: Basic Concepts

Partnership Accounts: Basic Concepts Important Questions

Partnership Accounts: Basic Concepts Objective Type Questions

Question 1.
Choose the correct answer:

Question 1.
Maximum number of members in a partnership firm performing banking business is:(MP 2010)
(a) 20
(b) 15
(c) 10
(d) None of the above.
Answer:
(c) 10

Question 2.
In the absence of partnership deed interest on loan will be: (MP 2011,15)
(a) 10% p.a.
(b) 6%
(c) 6% p.a.
(d) 10%.
Answer:
(b) 6%

Question 3.
In the absence of partnership deed profit is divided in:
(a) Capital ratio
(b) Equally
(c) Liability ratio
(d) None of the above.
Answer:
(b) Equally

Question 4.
Liabilities of partners is:
(a) Limited
(b) Unlimited
(c) Limited up to capital
(d) None of above.
Answer:
(b) Unlimited

Question 5.
Partnership deed means:
(a) Rules of purchase and sale in business
(b) Rules and conditions of partnership business
(c) Rules of dissolution of partnership
(d) None of these.
Answer:
(b) Rules and conditions of partnership business

Question 6.
The balance of current account of the partner will always have:
(a) Debit balance
(b) Credit balance
(c) Either of the two
(d) None of these.
Answer:
(c) Either of the two

Question 7.
Preparation of Partnership deed is: (MP 2009 Set B, 13)(MP 2014)
(a) Compulsory
(b) Voluntary
(c) Partly compulsory
(d) Not necessary.
Answer:
(b) Voluntary

Question 8.
When the new partner brings premium (goodwill) in cash, it is transferred to: (MP 2009 Set B)
(a) New partner’s capital A/c
(b) Premium A/c
(c) New partner’s current A/c
(d) Bank A/c
Answer:
(b) Premium A/c

Question 9.
Interest on drawings is:
(a) Firm’s loss
(b) Partner’s income
(c) Firm’s income
(d) None of the above.
Answer:
(c) Firm’s income

Question 10.
On the admission of partnership the profit on revaluation A/c should be en¬ter: (MP2016)
(a) In the capital account of all partners
(b) In the capital account of new partners
(c) In the old partners capital account
(d) In profit sharing account.
Answer:
(c) In the old partners capital account

Question 11.
On dissolution of firm, the balance of partner’s Loan A/c is transferred to:
(a) Realization A/c
(b) Partner’s Capital A/c
(c) Partner’s current A/c
(d) None of these.
Answer:
(d) None of these.

Question 12.
Profit on revaluation is distributed in:
(a) Sacrificing ratio
(b) Equally
(c) Gaining ratio
(d) Old profit sharing ratio.
Answer:
(d) Old profit sharing ratio.

Question 13.
Profit on revaluation is transferred to:
(a) All partner’s Capital A/c
(b) New partner’s Capital A/c
(c) Old partner’s Capital A/c
(d) Profit & Loss A/c.
Answer:
(c) Old partner’s Capital A/c

Question 14.
New Ratio – Old Ratio:
(a) Sacrificing ratio
(b) Equal ratio
(c) Gaining ratio
(d) None of these.
Answer:
(c) Gaining ratio

Question 2.
Fill in the blanks:

1. Partnership is the outcome of ………….. between partners.
2. Indian Partnership Act is of ……………. (MP 2013)
3. In fixed capital method ………….. account is also made.(MP 2013)
4. By Product method interest on …………… is calculated. (MP 2010)
5. In ………….. account method partner’s capital is always fixed. (MP 2009 Set A)
6. In partnership the liability of the partners is ………….
7. Preparation of partnership deed is ……………… (MP 2011)
8. Gaining ratio = New ratio …………… (MP 2011)
9. The liability of the partners in a firm is ……………
10. The registration of partnership is …………… (MP 2016)

Answer:

1. Agreement
2. 1932
3. Current account
4. Drawings
5. Fixed capital
6. Unlimited
7. Not compulsory
8. Old ratio
9. Unlimited
10. Compulsory.

Question 3.
Match the columns:

Answer:

1. (b) 10
2. (c) 6%
3. (a) 20
4. (e) 1932
5. (d) 1956
6. (f) Loan from partner
7. (g) Current account.).

Question 4.
Write true or false:

1. Partnership is an agreement between partners to share profit.
2. Partnership, a partner can transfer his interest in favor of any other partner without the consent of all other partners.
3. In absence of partnership deed neither interest is paid on capital nor charged, interest on drawing.
4. The liability of each partner in partnership is limited. (MP 2013)
5. In case of insolvency of a partner the deficiency of his capital is borne by all other partners.
6. Current account is opened in fluctuating capital method. (MP 2009 Set B)
7. To make partnership deed is compulsory. (MP 2012)
8. New Ratio – Old Ratio = Profit Receipt Ratio. (MP 2016)
9. Registration of partnership is not compulsory.
10. If the deed is silent on interest, then interest on partner’s loan will be paid @ 12% p.a.
11. Without any written agreement among the partners, a legal partnership can be formed.
12. Maximum numbers of members in a banking firm may be 20.’
13. If the deed is silent on interest, then interest on partner’s drawings will be charged @ 6% p.a.
14. Every partner in the firm beside taking active part in the firm also work as an agent of the other partners.
15. Disputes among the partners will not be solved as per the provisions of the partnership deed.

Answer:

1. True
2. False
3. True
4. False
5. True
6. True
7. False
8. True
9. True
10. False
11. True
12. True
13. False
14. True
15. False.

Question 5.
Write the answer in one word/sentence:

1. Name the agreement which sets out the terms and conditions for running the partnership business among partners ?
2. In which account the balance of profit and loss account is transferred in partnership business ?
3. What is maximum number of members in partnership ?
4. Whether registration of partnership is compulsory or optional ?(MP 2014)
5. The persons who have entered into a partnership with one another are collectively called.(MP 2009 B, 16)
6. In which system the current account is prepared ?(MP 2009 D)
7. The capital withdrawn by partners for personal use is termed by which name ? (MP 2015)

Answer:

1. Partnership deed
2. Profit and loss appropriation account
3. 20 or 10 (Banking business)
4. Optional
5. Partners
6. Fixed capital system
7. Drawings.

Partnership Accounts: Basic Concepts Short Answer type Questions

Question 1.
What is partnership deed ?
Answer:
A partnership deed is a document containing the important terms of partnership as agreed between the partners. A partnership deed may be written or verbal.

Question 2.
What are the rules applicable in the absence of partnership deed ?
Answer:
As per the Indian Partnership Act 1932, the rules applicable in the absence of partnership deed are:

1. Interest on capital: Interest on capital is not allowed to any partner.
2. Profit/loss distribution: Profit/loss of the firm will be distributed equally among all the partners.
3. Remuneration: No partner is entitled to get any remuneration like salary, bonus, commission etc.
4. Interest on partner’s loan: If any partner has given loan to the firm then interest on such loan will be paid @ 6 % p.a.
5. Interest on drawings: No interest will be charged on the drawings of the partners.

Question 3.
What is partnership deed ? Define it.
Answer:
Partnership deed is an agreement among the partners on the basis of which the firm is formed. The terms and conditions for carrying on partnership are recorded here. The object of preparing this agreement is to conduct the business smoothly. It may be oral or written. “Partnership deep or Partnership agreement” is that document which defines and describe the rules and condition for conducting business of the firm.

Question 4.
Why is it desirable to have a written partnership deed ?
Answer:
For the smooth conduct of the business and to have a healthy relation among the partners. The partnership deed is considered as a base. It is not compulsory to have a written deed. An oral deed is also considered as valid. But for avoiding any conflict among the partners in future, a written partnership deed is considered more relevant.

Question 5.
Why profit and loss adjustment account is prepared ? Explain.
Answer:
Is sole trade, the balance of profit and loss account is transferred to the personal account of the sole trader. But is partnership profit and loss adjustment account is prepared to ascertain the net profit or loss. All the factors effecting the profit and loss of the partners like interest on capital, salary, commission, interest on drawings, drawings of goods etc. are entered and the net profit or loss is ascertained. This profit and loss is distributed among the partners in agreed ratio or equally as mentioned in the deed.

Question 6.
Write any two circumstances when the fixed capital of partners get change.
Answer:
Following are the two conditions when there is change in the fixed capital of partners:

• When additional capital is introduced by the partners.
• When drawings are made by the partners.

Question 7.
Explain four characteristics of partnership.
Answer:
Four characteristics of partnership:
1. Two or more person:
For making partnership, the number of persons must not less than two. In the event of death or retirement, if the number of partners become less than two, the firm automatically get dissolved. But the maximum number of members not to exceed more than 20.

2. Agreement between partners:
According to Indian Partnership Act 1932 the partnership must be formed on the basis of an agreement. The agreement among the partners may be oral or written.

3. Legal business:
The existence of a legal business is necessary for the formation of a partnership firm.

4. Unlimited liability:
With reference to the repayment of the firm’s external debts, the liability of each partner of the firm is unlimited.

Question 8.
If a fixed amount is withdrawn on the first day of every quarterly. What period will be considered for calculating the interest on drawings ?
Answer:
If a fixed amount is withdrawn on the first day of every quarterly, then the period for calculating the interest on drawings will be taken as 7\(\frac { 1 }{ 2 }\) months. If the drawings is made in the middle of the quarterly, then the period will be of 6 months. And if the drawings are made on the last day of every quarterly, the period will be of 4\(\frac { 1 }{ 2 }\) months for calculating interest on drawings.

Partnership Accounts: Basic Concepts Long Answer Type Questions

Question I.
Discuss the various methods used for calculating interest on drawings. Ans. Interest on drawings in calculated on the basis of following methods.

1. Product method:
In this method number of months are calculated from the date of drawings up to the date of closing accounts and it is multiplied with the amount of drawings. The following formula interest is calculated.

2. Average due date method:
To calculate interest in this method, first of all the amount of drawings are added together. Each amount of drawings is multiplied with number of drawings months and the product is obtained. After that average month is calculated and interest is calculated from the following formula

3. Simple method:
In this method, at first interest is calculated separately on each drawings for their drawing periods. Afterwords amount of interest so obtained are added together to find out the total interest chargeable on drawings.

Question 2.
Differentiate between fixed capital and fluctuating capital method.
(MP 2000 Set C; 01 R Set C; 02 R Set A, B, C; 03 R Set B; 06 Set C; 08 Set B; 09 Set B; 2010 Model paper 12, IS, 17)
Answer:
Differences between fixed and fluctuating capital accounts:

MP Board Class 12 Accountancy Important Questions

MP Board Class 11th Accountancy Important Questions Chapter 18 Preparation of Accounts from Incomplete Records

Preparation of Accounts from Incomplete Records Important Questions

Preparation of Accounts from Incomplete Records Objective Type Questions

Question 1.
Choose the correct answer:

Question 1.
A system of accounting which is not based on double entry system is called –
(a) Cash system
(b) Mahajani system of accounting
(c) Incomplete accounting system
(d) None of these.
Answer:
(c) Incomplete accounting system

Question 2.
Accounts which are maintained under single entry system –
(a) Personal accounts
(b) Impersonal accounts
(c) (a) & (b) both
(d) None of these.
Answer:
(a) Personal accounts

Question 3.
Statement of affairs is prepared to –
(a) Know about assets
(b) Know about liabilities
(c) Calculate capital
(d) Know financial position.
Answer:
(c) Calculate capital

Question 4.
Liabilities and assets amount to Rs. 50,000 and Rs. 78,000 respectively. The difference amount will represent –
(a) Creditors
(b) Debentures
(c) Profit
(d) Capital.
Answer:
(d) Capital.

Question 5.
Generally incomplete records are maintained by –
(a) Trader
(b) Society
(c) Company
(d) Government.
Answer:
(a) Trader

Question 2.
Fill in the blanks :

1. Single entry system can be adopted by ………………
2. ……………. Accounts are maintained under single entry system.
3. Single entry system is not a …………….. system of maintaining accounts.
4. While calculating profit. Drawings will be added to …………….

Answer:

1. Sole trader or partnership firm
2. Personal
3. Scientific
4. Closing capital

Question 3.
State True or False:

1. Profit can be determined by preparing statement of affairs in single entry system.
2. Single entry system cannot be converted into double entry system.
3. Excess of assets over liabilities is called capital.
4. Closing capital is deducted from opening capital to calculate profit in single entry system.

Answer:

1. True
2. False
3. True
4. False.

Question 4.
Answer in one word / sentence:

1. Which account is prepared to know the credit purchase?
2. What is found out by preparation of opening statement of affairs?
3. Which amount will be credited on accepting new bills?
4. Which account is debited on dishonouring of a bill?

Answer:

1. Creditors account
2. Opening capital
3. Bills payable
4. Debtor’s A/c.

Question 5.
Match the following:

Answer:

1. (b)
2. (a)

Preparation of Accounts from Incomplete Records Short Answer Type Questions

Question 1.
“Single entry system is an unscientific and.incomplete system of accounting”. Justify the statement.
Or
Mention the various limitations of single entry system.
Or
What are the disadvantages of single entry system?
Answer:
Limitations of Incomplete Records:

1. No record of impersonal Accounts”
Under single entry system, weightage is given only to personal Accounts while Impersonal Accounts are ignored i.e., Real and Nominal Accounts are not recorded in Books of Accounts.

2. Preparation of Trial Balance is not possible:
As only one aspect of the transaction is recorded, Arithmetical accuracy cannot be checked by preparing Trial Balance.

3. Possibility of Fraud and Defalcation:
There exists a lack of control over this system which increases the possibility of fraud, Defalcation, deception, Misappropriation etc.

4. No possibility of Comparison:
Single Entry System fails to disclose the Actual Financial position of the business due to non-recording of both aspects of the transactions. This restricts a trader to ampare the financial position of business of current year to that of previous year or years. Thus a trader is not in a position to conclude whether his business is progressing or regressing.

5. No knowledge of Financial position:
Due to Incomplete records, Balance Sheet cannot be prepared and hence financial position of the business cannot be determined.

6. Difficulty in Rectification of Errors:
It becomes difficult for a person to detect the Errors in this system due to lack of complete records. Thus rectification of Errors also becomes troublesome.

7. Valuation of Assets not possible:
As we know that Real and Nominal Accounts are ignored under this system, valuation of Assets is not possible. It greater problem at the time of disposing Assets and Assessment of Goodwill at the time of selling business.

8. Difficulty in Assessment of Tax:
The Income tax Department and sales tax department do not admit or recognize the accounts kept under Single Entry System for assessment of tax. It is so because it creates difficulty in determining the true profit of business and assessing tax thereon.

Question 2.
State some merits of Single Entry System.
Answer:
Single Entry System has the following merits:

1. Economical:
Less amount is spent on maintaining the requisite books i.e., cash – book and ledger book. Hence it is Economical and suitable for those businessmen whose number of business transactions are few or the size of the business is small.

2. Suitable for certain transactions:
It is suitable for these businessmen who deal in cash transactions and maintain personal accounts of their customers.

3. Suitable for sole trader:
As it is not Mandatory for sole traders to get registered, they are not legally bound to maintain Accounts under Double Entry system. Thus they opt for Single Entry System as it is easy, simple and economical.

4. Simple method:
This method is simple and easy to understand. No special training is required to maintain accounts under this system.

5. Flexibility:
Being more practical, this system helps a businessman to get rid of rigid rules of Double Entry System. It can be changed or altered according to the need.

6. Tax Evasion:
Single entry system is an Incomplete system of Book-keeping which provides sufficient scape to a businessman to incomplete Accounts and save tax. Hence, sometimes it is purposely adopted by businessmen.

Question 3.
Give a specimen of Total Debtors Account.
Answer:
Total Debtors Account:

Question 4.
What is meant by single entry?
Answer:
In this system all the business transactions are not kept or not recorded in two sides of accounts. In this system transaction are recorded only one side or only are A/c. Hence recording of transaction is incomplete so this system is called incomplete system of accounting. In this, system only cash A/c and some personal account are kept. Nominal and real accounts are ignored so this system is hardly used.

Question 5.
Write some characteristics of single entry system.
Answer:
some characteristics of single entry system are as follows :

1. Suitable for sole traders – The system is suitable for only single ownership business or sole tradership only.
2. Related to personal accounts only – In this system only accounts related to personal A/c are opened real and nominal A/c are ignored.
3. Mixed cash – book – In this system personal transactions are recorded in single cash book. Hence it can be said that in this system Mixed cash – book is maintained.
4. Lack of uniformity – In this system all the activities are not like double entry system. In this system some accounts are opened and some are ignored. So we can say in this system Lack of uniformity.
5. Profit only a Gues – The profit calculate under this system is based on estimation and not an a actual Financial transaction. So we can say profit is only a gues in this system.

Preparation of Accounts from Incomplete Records Long Answer Type Questions

Question 1.
Mention the difference between Double Entry System and Single Entry System.
Answer:
The various differences between Double Entry System and Single Entry System are mentioned ahead:
Answer:

Question 2.
Differentiate between Statement of Affairs and Balance Sheet.
Answer:
Difference between Statement of Affairs and Balance sheet:

Question 3.
Explain the method of converting Single Entry System into Double Entry System.
Answer:
Conversion to Double Entry System Method: True Financial position and Actual profit or loss of the business cannot be determined from the Accounts kept under Single Entry System. Hence, in order to make them complete and more reliable, it is required to convert it into Double Entry System.

The system of conversion of single entry into Double Entry depends on the data available as the former includes lot of Incomplete information. Hence there is no fixed or certain method but generally the following procedure is adopted:

1. Opening statement of Affairs : First of all, opening statement of Affairs is prepared from the initial balances so as to determine the initial capital.

2. Preparation of cash – book : After, preparing opening statement of Affairs, cashbook is prepared. Accounts of all the items appearing in the Dr. and Cr. side of cash – book is opened and posting is done as per the rule.

(a) Items of Dr. side:

• Cash received from Debtors (cash/cheque).
• Cash sales
• Income from investment
• Receipts from sale of Assets etc.

(b) Items of Cr. side:

• Payment to Creditors
• Payment of wages, salaries and other expenses
• Purchase of Assets.
• Drawings by the proprietor etc.

The purpose of preparing cash – book is to ascertain the opening or closing balance of cash and bank of opening balance of cash and bank balance is mentioned in the question then closing balances can be ascertained by preparing cash – book. Similarly, if the closing balances are given, opening balances can be found out by preparing cash – book.

3. Preparation of subsidiary book:
After preparing cash – book, subsidiary books are prepared and the sum total of these books are transferred to the relevant accounts in the ledger book. Apart from this, posting must also be done in the personal Accounts appearing in the various subsidiary books. Accounts are prepared under it as ahead.

(A) Total Debtors A/c:
By preparing total Debtors A/c, generally the amount of ‘Credit sales’ or ‘Closing Debtors’ is found out. Similarly, if both the mentioned, items are given then ‘Opening Debtors” or ‘Cash received from Debtor’ can be known by preparing Total Debtors A/c sometimes it happens that any one item from the above mentioned four items is missing which can be easily ascertained by preparing Total Debtors A/c.

(B) Total Creditors A/c:
By preparing total Creditors A/c, Amount of credit purchases or closing ‘Creditors’ is ascertained. If these amounts are already given then the amount of ‘Opening creditors’ or ‘Amount paid to Creditors’ can be found out. In case any three items are given, fourth can be determined, Easily from the balancing figure by preparing Total Creditors A/c.

MP Board Class 11 Accountancy Important Questions

MP Board Class 11th Accountancy Important Questions Chapter 17 Accounting in Non-trading Organizations

Accounting in Non-trading Organizations Important Questions

Accounting in Non-trading Organizations Objective Type Questions

Question 1.
Choose the correct answer:

Question 1.
Such persons who earn remuneration against their services are called –
(a) Seller
(b) Purchaser
(c) Professional
(d) None of these.
Answer:
(c) Professional

Question 2.
Which of the following is not an item of income of Non – trading concern –
(a) Entrance fees
(b) Interest
(c) Govt. Aid
(d) Salary.
Answer:
(d) Salary.

Question 3.
Receipt and payment account is a summary of –
(a) Income & Expenditure account
(b) Profit & Loss A/c
(c) Cash – book
(d) None of these.
Answer:
(c) Cash – book

Question 4.
Which of the following is recorded in income & expenditure account –
(a) Revenue items
(b) Capital items
(c) Revenue and capital items
(d) None of these.
Answer:
(a) Revenue items

Question 2.
Fill in the blanks:

1. The main object of non – trading concerns is ……………….
2. The debit side of income & expenditure A/c is called ………………. side.
3. Non – trading concerns maintain their books according to ………………. system.
4. ……………… account is prepared with the help of cash-book.
5. Only …………… item are shown in income & expenditure A/c.
6. …………….. represents the excess of assets over liabilities.

Answer:

1. Social service
2. Expenditure
3. Cash
4. Receipts & payment A/c
5. Revenue
6. Capital.

Question 3.
Match the following:

Answer:

1. (a)
2. (b)
3.(d)
4. (c)
5.(e).

Question 4.
Answer in one word / sentence:

1. Which statement/Account reveals the financial position of the non – trading concerns?
2. “The receipts and payments account is nothing as more than the summary of the cash book” who said this?
3. When a donor provides a continuous source of income to the concerns by endowment of property or money, such a donation is called.
4. What is the nature of interest on investments?
5. The major source of non – trading concern is.

Answer:

1. Balance sheet
2. Pickles
3. Endowment fund
4. Revenue
5. Subscription.

Question 5.
State True or False:

1. Doctor employed with government is an example of non – trading professional.
2. Professional people maintain their accounts according to cash system.
3. Income & expenditure account reveals cash balance.
4. Capital items are written in Receipts & payments account.
5. No adjustment is made in Receipt & payment A/c.

Answer:

1. False
2. True
3. False
4. True
5. True.

Accounting in Non-trading Organizations Short Answer Type Questions

Question 1.
What are the characteristics of receipts and payments Account?
Answer:
Characteristics of receipts and payments Accounts are:

1. In this account all receipts and.payments are recorded related to different years.
2. All items of capital and revenue nature are recorded in it.
3. Only cash receipts and payments.are recorded in it.
4. In this account, enter first of all the opening balance of cash and calculates the closing balance at the end.
5. No adjustments are done in this account.
6.  It is a real account.

Question 2.
Write some characteristics of income and expenditure account.
Answer:

1. It is Nominal Account.
2. Only revenue receipts and payments are entered in it.
3. It is prepared with the help of receipts and payments account.
4. Opeing and closing cash balance is excluded from this account.
5. All sorts of adjustments takes place in this account pertaining to income & expenses.
6. Items of current year only are recorded in this account.
7. The balance of this account reveals surplus or deficit.

Question 3.
“Receipts and payments account is a summary of cash – book.” Explain.
Answer:
Receipts and payments account does not show the economic status of non – trading concern because:

1. In this account all the receipts are entered whether it is related to the past, current or coming year.
2. No distinction is made for capital or revenue nature.
3. From this account, it is not possible to find out details about the last year’s assets, liabilities and capital fund of the firm.

As per above given points we can say that receipts and payments accounts does not show the financial position of any concern. It is a summary of cash – book.

Question 4.
Explain the following:

1. Capital fund
2. Endowment fund
3. Life membership fees
4. Subscription
5. Legacy
6. Entrance fees.

Answer:

1. Capitaml fund:
For calculating capital fund, an opening balance sheet is prepared with the help of last year’s assets and liabilities. The total of liabilities side is deducted from the total of assets side and the difference thus gained is called capital fund.
Capital fund = Total assets – Total liabilities on opening date.

2. Endowment fund:
When endowment of a property or amount is made by a member or a non – member to the non-trading concern for specific purposes, it is called as an endowment fund. By endowment of property or money, the donor provides a continuous source of income to the concerns.

3. Life membership fee:
Some members may like to pay their membership fee in a lump sum single instalment for whole of the life. This lump sum payments on account of membership fee is called Life Membership Fee. The members who pay such lump sum fee are not required to pay annual fee for whole of the life. Such receipts is shown in the liability side of the balance sheet in a special fund and a proper portion equal to the normal annual subscription is transferred to the income and expenditure account every year till the fund amount is fully exhausted.

In some non – trading concerns the entire life membership fee is transferred to the capital fund in the year of its receipts. In the absence of any specific instructions whole of such fees be capitalized.

4. Subscription:
It is the main source of regular income of the non – trading concerns. The members pay subscription amount, monthly or annually to keep their membership continued. This item is shown in the income side of the account as a revenue receipts.

5. Legacies:
Legacies are the gifts received by the non – trading concerns as per the will of deceased members or non – members through their legal heirs. This is not a regular source of income.

6. Entrance fee:
At the time of giving membership, the non – trading concerns charge a specific amount as an entrance fee from the new members. This receipts is a non-recurring receipts since it is charged only once, i.e., at the time of admission of a member. Hence, entrance fee is shown in the balance sheet by increasing the capital fund.

However, in some non – trading concerns the entrance fee is regarded as revenue receipts and taken in the income side on the plea that such receipts is recurring in nature since new members are enrolled by every year. In the absence of any specific instructions the students may follow either practice by appending a note to this effect in their solution.

Question 5.
What is meant by “Non-trading concern”?
Answer:
There are many institutions in India whose object is not to earn profit but to render service to the society. For example libraries, literary clubs, School, Colleges, Medical and Engineering institutions recreation Clubs and Cultural Forum etc. The aim of these institutions is not to earn profit, hence these institutions are called non-trading concern.

Question 6.
What do you mean by receipts and payments A/c?
Answer:
The non – trading institutions and professionals prepare an account to know the financial position and cash balance of specific period. The receipts are recorded in its debit side and payments are recorded in credit side of this account. This account is known as receipt and payment A/c.

Question 7.
Describe any two books are kept in under cash system.
Answer:
The books which are kept under cash system are as follows:

1. Cash – book : All the non – trading concern kept their cash transaction is chronological order.
2. Income and Expenditure A/c : At the end of current financial year for knowing their financial position they are this book which called Income and Expenditure A/c.

Question 8.
What is specific donation fund?
Answer:
Donations:
There are two types of donation:

1. General donation.
2. Specific donation.

The general donations are not received for any specific purpose. Such donations are received as recurring income and are shown in the income side of the account. Certain donations may be received for some specific purposes such as for the construction of building, award of prizes, etc. Specific donations are treated as capital receipts and hence shown in the liability side of the balance sheet till the specific purpose of donation is served. Thus, in any case such donations should not be treated as income.

Question 9.
What do you mean by Income and Expenditure A/c?
Answer:
For calculating the actual profit & loss for current financial accounting year, it is calculated by excess of income over expenditure or excess of expenditure over income. So the non – trading concern are prepared income & expenditure A/c in place of profit & loss A/c because they are not involve in selling and purchasing of goods.

Question 10.
What do you mean by professional person?
Answer:
In our society there are some people or group of some people are not involve in any kind of sale or purchase of goods but they are providing services to society like Doctor, Teacher, Lawyer. They are called professional person.

Question 11.
Write some income and expenditure heads of non – trading concerns.
Answer:

1. Income heads – Entrance fees, subscription, Donation, life membership fees, Interest, rent and entertainment.
2. Expenditure heads – Wages and Salary, Rent & Tax, Electricity exp. Depreciation, Repairs, Renewals and Printing and Tax etc.

Question 12.
What do you mean by opening balance sheet?
Answer:
As we all know the aims of non – trading concern is to provide services to the society so they do not have any capital. They collect the savings of every year. So we can say the information of assets and liabilities in the beginning is called opening balance sheet.

Question 13.
Receipt and payment is not the indication of actual financial position. Explain.
Answer:
These are following reason for that:

1. In this accounts all the receipt and payment are recorded wether they are related for current year or not.
2. When we are recording transaction we do not think about capital and revenue items.
3. It is only a summary of cash – book so we can say it is unable to show actual financial position.

Question 14.
Explain some limitation of receipt and payment A/c.
Answer:
Limitation of receipt and payment A/c are as follows:

1. It will not record in current year income and expenditure.
2. It is ignored outstanding and prepaid expenditure and income.
3. It does not shows surplus or deficit.
4. On receipt and payment nobody can able to make balance sheet.

Accounting in Non-trading Organizations Long Answer Type Questions

Question 1.
Differentiate between Receipts and payment A/c and income and expenditure A/c.
Answer:
Difference between receipts and payments and income and expenditure A/c:

Question 2.
Differentiate the receipts and payments account and cash account.
Answer:
The difference between receipts and payments account and cash account are as follows:

Question 3.
Differentiate between income and expenditure A/c and profit and loss account
Answer:
Difference between income and expenditure account and profit and loss account:

Question 4.
What are the rules of preparing income and expenditure account from receipt and payment account?
Or
What precautions should be taken while preparing income and expenditure account? (Five points)
Answer:
While preparing income and expenditure account the following points should be kept in mind:

1. Opening and closing balance of cash are not to enter into income and expenditure account.
2. Not to enter capital receipts and capital payments in income and expenditure account.
3. Revenue receipts and payments relating to the relevant period is only entered into income and expenditure account whether they are paid or not and received or not.
4. While preparing income and expenditure account adjustments regarding outstanding, prepaid, unearned, accrued, etc. should be adjusted.
5. Depreciation on assets and provisions for bad and doubtful debts should be maintained.

MP Board Class 11 Accountancy Important Questions