Syllabus and QB
Syllabus and QB
FACULTY OF ENGINEERING
SECOND SEMESTER
COURSE COURSE TITLE Credit End sem. Theory/
CODE Exam Practical
PHM281 APPLIED PHYSICS II 3 Y T
PHM282 APPLIED PHYSICS LAB. 1 Y P
EEM201 COMPUTER CONCEPTS & C PROGRAMMING 3 Y T
EEM202 BASIC ELECTRICAL ENGINEERING 3 Y T
MEM201 ENGINEERING THERMODYNAMICS 3 Y T
MEM202 ENGINEERING MECHANICS I 3 Y T
MEM203 ENGINEERING DRAWING II 3 Y P
MAM281 ENGINEERING MATHEMATICS II 3 Y T
EGC281 INDUSTRIAL VISITS 1 N P
ESC281 ENVIRONMENTAL STUDIES 2 N T
GKC281 SC. METH., G.K. & CURRENT AFFAIRS II 1 N T
RDC281 AGRICULTURAL OPERATIONS II 1 N P
RDC282 SOCIAL SERVICE 1 N P
CAC281 CO-CURRICULAR ACTIVITIES 3 N P
ANCILLARY COURSE ANY ONE TO OPTED FROM THE FOLLOWING (FOR ALL
BRANCHES)
ENH281 ENGLISH II 3 Y T
HSH281 HOUSEHOLD MANAGEMENT 3 Y T
MUH281 SANGEET KRIYATMAK II 3 Y P
SYH281 SOCIOLOGY OF SCIENCE 3 Y T
ABH281 PRINCIPLES OF ECONOMICS 3 Y T
ACH281 FUNDAMENTALS OF ACCOUNTING 3 Y T
BBH281 BUSINESS ORGANISATION 3 Y T
OMH201 COMMUNICATION TECHNIQUES HINDI II 3 Y T
ZOH281 BASICS OF NEUROSCIENCE 3 Y T
Course Number: PHM281, Course Title: APPLIED PHYSICS II
Class: B.Sc. Engg., Status of the Course Number: MAJOR, Approved Since Session: 2012-13
Credits: 3, Periods (55 mts. each) per week: 4 (L:3 + T:1+ P:0), Min. Periods/Sem.: 52
Course Outcomes
1. Gain further experience in using the tools, methodologies, language and conventions of
physics to test and communicate ideas and explanations
2. Understand the concept of relativity, frame of reference, mass-energy equivalence
3. Visualize uncertainty principle, wave-particle duality of light
4. Capable of applying quantum mechanics to the problems of atomic physics
5. Understand applications of quantum mechanics to transistors, semi-conductors and other
related systems.
Question Bank
UNIT 1
1. State the postulates of special relativity. Directly from these postulates, derive an expression for
time dilation.
2. Derive an expression for length contraction in special relativity.
3. A ladder which is 10 meters long at rest cannot fit in a small shed which is 8 meters long at rest.
However, you decide to move the ladder at a high speed relative to the shed, so that the ladder’s
length becomes contracted and it can fit in the shed. Your friend argues that this cannot work,
because from the ladder’s reference frame, the shed will be moving at high velocity and the shed
will be length contracted, and the ladder will remain 10 meters long. Who is right and why?
4. A father is 25 years older than his son. He wants to travel outward from Earth for two
years, and then back to earth for two years (both intervals as he measures them) such that he is 25
years younger than his son when he returns. What constant velocity is required for each leg of the
trip?
5. How much work must be done to increase the speed of an electron at rest to (a) 0.500c (b)
.0.990c (c) 0.999c?
6. A spaceship, moving away from Earth at 0.900c sends signals back to Earth with frequency 100
MHz (as measured in the spaceship frame). To what frequency must the Earth antennas be tuned
to receive the signal?
7. An electron initially at rest in a cathode-ray tube is accelerated by a potential difference of 50 kV.
What is its resulting speed according to special relativity? What would its speed be according to
nonrelativistic physics?
8. Galaxy A is observed to be receding from us at 0.35c. Galaxy B is receding from us in the
opposite direction at the same speed (0.35c). What would an observer on Galaxy A measure for
(a) the speed of our galaxy relative to Galaxy A (b) the speed of Galaxy B relative to Galaxy A?
9. Using Lorentz transformations, derive an expression for velocity addition in special relativity.
10. A particle has lifetime 1.00 ×10-7 s in its rest frame. How far does it travel (as measured in the
lab) before decaying if its speed is 0.99c when it is created?
11. Find the momentum of an electron whose kinetic energy equals its rest energy of 511 keV.
12. An observer detects two explosions that occur at the same time on his clock. One occurs near
him and the other 100 m away. Another observer observes that the two events occur 160 m apart.
What time interval separates the two events according to the second observer?
13. Two events happen simultaneously in the reference frame of an inertial observer. Will they be
simultaneous in all other reference frames?
UNIT 2
1. A metal surface illuminated by light of frequency 8.5 ×1014 Hz emits electrons whose
maximum kinetic energy is 0.52 eV. The same surface illuminated by light of frequency 12
×1014 Hz Hz emits electrons whose maximum kinetic energy is 1.97 eV. From the above data,
obtain Planck's constant h and the work function of the surface.
2. In a Compton effect experiment: (i) Find the change in wavelength of 80 pm x-rays that are
scattered 120 degrees by the target, (ii) Find the angle between the directions of the recoil
electron and the incident photon. (iii) Find the energy of the recoil electron in eV.
3. A photon of frequency f is scattered by an electron initially at rest. What is the maximum
possible kinetic energy of the recoil electron?
4. Express the Planck radiation formula in terms of wavelength.
5. (a) Find the energy of a 700 nm photon (in eV). (b) Find the wavelength and frequency of a
100-MeV photon. (c) A 1.00 kW radio transmitter operates at 880 kHz. How many photons
per second does it emit?
6. The maximum wavelength for photoelectric emission in tungsten is 230 nm. What wavelength of
light must be used in order for electrons with a maximum energy of 1.5 eV to be ejected?
7. The smallest angle for Bragg diffraction in potassium chloride is 28.4 degrees for 0.30 nm x-
rays. Find the distance between atomic planes in potassium chloride.
8. Find the approximate gravitational redshift of 500 nm light emitted by a white dwarf star whose
mass is 2.0 ×1030 kg, and radius is 6.4 ×106 m.
9. A positron collides head on with an electron and both are annihilated. Each particle has a kinetic
energy of 1.00 MeV. Find the wavelength of the resulting photons.
10. At what scattering angle will incident 100-keV x-ray leave a target with an energy of 90 keV?
11. (a) Find the de Broglie wavelength of an electron with velocity 107 m/s and a golf ball with mass
46 g and velocity of 30 m/s. (b) An electron has de Broglie wavelength 2.00 pm. Find its kinetic
energy and the phase and group velocities of its de Broglie waves.
12. Find an expression for the phase velocity and group velocity for the de Broglie waves of a
particle of mass M with de Broglie wavelength λ.
13. Using the uncertainty principle, estimate the minimum energy of an electron in a box of size 1
angstrom.
14. An excited atom emits a photon. The average time period that elapses between the excitation of
the atom and the time that it emits a photon is 10-8 s. Find the uncertainty in energy and
frequency of the photon.
15. How precisely can the position of a proton (with v much less than c) be determined without
giving it more than 1.00 eV of kinetic energy.
UNIT 3
1. A positronium "atom" consists of a positron and an electron in orbit around each other. What is
the ionization energy of positronium?
2. Derive an expression for the bohr radius and the energy levels of hydrogen in the bohr model
of the atom.
3. Let a be the Bohr radius. According to the Bohr model of the atom, what is the de
Broglie wavelength of an electron in the first excited state in terms of a?
4. An electron in hydrogen transitions from n=3 state to the n=2 state, and emits a photon. What is
the energy of the photon?
5. How much energy is required to remove an electron from the n=2 state of hydrogen?
6. Find the radius and speed of an electron in the ground state of doubly ionized Lithium and
compare with the same quantities in hydrogen atom.
7. The longest wavelength in the Lymann series is 121.5 nm, and the shortest wavelength in the
Balmer series is 364.6 nm. Using these two numbers, find the longest wavelength of light that
can ionize hydrogen.
8. What is the shortest wavelength present in the Brackett series of spectral lines? The Paschen
series of spectral lines?
9. Determine the distance of closest approach of 1.00 MeV protons incident on gold nuclei.
10. Explain the Franck Hertz experiment and its significance.
11. A mixture of ordinary hydrogen and tritium ( a hydrogen isotope whose nucleus contains one
proton and two neutrons) is excited and its spectrum is observed. How far apart in wavelength
will the two kinds of hydrogen be?
UNIT 4
UNIT 5
Course Outcomes
SUGGESTED READINGS:
Byron S Gottfried: PROGRAMMING WITH C, 2nd Edition, Tata McGraw Hill.
Jeri R. Hanly and Elliot B. Koffman: PROBLEM SOLVING AND PROGRAM DESIGN WITH C, 6th Edition, Pearson.
Peter Norton: INTRODUCTION TO COMPUTERS, Tata McGraw Hill.
Dennis P Curtin et. Al.: INFORMATION TECHNOLOGY THE BREAKING WAVE, Tata Mc Graw Hill.
Patvardhan C: INTRODUCTION TO COMPUTERS AND PROGRAMMING IN C, Khanna Book Publishing.
Rajaram V: FUNDAMENTALS OF COMPUTERS, Prentice Hall of India, New Delhi.
Course Outcomes
1. Understanding the basics of computer hardware and software: fundamentals of operating systems,
systems software, compilers; algorithms, representation using flowcharts and pseudo-code
2. Writing simple programs using simple C language constructs, conditionals and iterative statements
3. Writing C programs using constructs such as arrays, strings and functions.
4. Developing programs using pointers and dynamic memory allocation; using structures and unions to
solve problems
5. Exercising files concept to show input and output of files in C; exploring the various features of the
standard C library
Question Bank
Unit 1
1. Explain the working of a modern computer with the help of a block diagram. What are the chief
characteristics of each generation in the evolution of computers?
2. Briefly discuss the memory hierarchy in a typical computer system. What is the role of memory in
the execution of programs?
3. What is software? Give some examples of well known applications software and systems software.
What are they used for?
4. What is an Operating System? Explain its main functions in detail.
5. What is a ‘process’ in the context of operating systems? Define the term ‘multi-tasking’, and discuss
the role of the operating system in enabling the concurrent execution of multiple processes on a
computer with a single microprocessor.
6. Write short notes on
a) Machine language, assembly language and high level languages
b) Compilers, assemblers and interpreters
c) Cache and virtual memory
d) Machine, Assembly and high-level programming languages
9. What are the main symbols used for drawing flowcharts? Briefly explain the connotation of each,
and draw a flowchart for finding the largest of three input numbers.
10. Provide pseudo-code, and also draw a flowchart for
a) computing the factorial of a given integer.
b) finding the average of n numbers.
Unit 2
1. Discuss the basic data types in C.
2. What is a statement in C? Discuss the different types of statements in C, giving suitable examples
of each.
3. What is the role of the pre-processor in C? Explain the use of pre-processor directives like #include
and #define with suitable examples.
4. Write short notes on the following:
(a) The ASCII Character Set
(b) Storage classes in the C language
5. Write a C program to calculate and display the volume (V) and area (A) of a sphere using the
formulae: Area A = 4*PI*R2 and Volume = AR/3, where R is the radius.
6. Write a program to read your name, roll number and CGPA and displays them to the screen.
7. Write a C program that accepts a real number and prints the integral and fractional parts on the screen.
10. What is a unary operator? Discuss the purpose of any two unary operators supported by the C
language. Also explain with a suitable code sample, the use of the conditional operator (?:).
.
Unit 3
1. Write a C program to determine the amount of money that would accumulate in a bank after n years
year, compounded annually.
2. Write a menu-driven C program to perform the basic arithmetic operations of a simple desktop
calculator.
3. Write a program to calculate and display the roots of a quadratic equation of the general form Ax2 +
Bx + C = 0.
4. Write a program that reads a line of text containing digits and letters (both lower case and upper
case) and writes out the text with the lowercase and uppercase letters reversed, and all other
characters unchanged.
5. Write a C program that reads the year as input from keyboard, and prints whether it is a leap year or not.
6. Write a program that takes an integer as input (e.g. 3456) and outputs the number with the order of digits
reversed. For example, input: 3456; output: 6543.
7. In the Fibonacci series, each number is the sum of the previous two numbers of the series, except
for the first two numbers of the series, which are 0 and 1 respectively. In other words, Fi = Fi-1 + Fi-2. F0
= 0 and F1 = 1. Write recursive and iterative functions to display all Fibonacci numbers less than a
given number n.
8. Write a recursive function to compute (a) the sum of the first n natural numbers (b) the factorial of a
given number.
9. Write c programs to generate the following asterisk patterns using nested loops:
a) b) c) d)
***** * * *
**** * * * * * *
*** * * * * * * * * *
** * * * * * * * * * * * *
* * * * * * * * * * * * * * * *
10. The sine of x can be calculated approximately by summing the first n terms of the infinite series:
sin (x) = x - x3 /3! + x5 /5! – x7 /7! + . . ., where x is expressed in radians (p radians = 180 degrees).
Write a C program that will read in a value for x and will calculate sin (x) by summing the first n terms
of this series (n being specified by the user). Modify this program so as to continue adding successive
terms until the value of the next term becomes smaller (in magnitude) than 105.
Unit 4
1. Write a C function that returns the largest of three numbers. Extend this function to handle the
general case of n numbers, assuming that the numbers are passed to the function in the form of a 1-D
array.
2. Write a C program that reads in the marks of k students into an array, and prints the highest, lowest,
and average marks. Assume that marks are integers in the range
[0,100].
3. Write a C program that reads a string of characters (terminated by a new line character) and
displays the reversed string.
4. Write a C function for finding the largest element of an array. Pass the array as an argument to the
function. Also write a C program to test this function.
5. Write a program in C which reads two matrices from the console and displays the sum and product
of the two matrices.
6. Write a C program to sort a given array of numbers in ascending order.
7. A palindrome is a word, phrase or sentence that reads the same way either forward or backwards.
abcdcba and 1234321 are examples of palindromes. Write a C program that reads a line of text
(which could be a word, phrase or sentence) and determines whether it is a palindrome or not.
8. What is meant by dynamic memory allocation? Why is it needed? Using C’s dynamic allocation
features, write a program requesting the user to input a string and then print the string backwards.
9. What are pointers? Explain the relationship between pointers and arrays in C.
10. Write a function that swaps two numbers by exchanging the contents of their respective memory
locations.
11. Write a function that performs binary search on a sorted array of numbers.
12. Differentiate between structures and unions. Define a complex number using a C structure. Write
functions to add, subtract and multiply complex numbers.
Unit 5
1. What is a file? Explain the following terms with reference to the file concept: field, record, key and
index.
2. Explain how files are classified on the basis of (a) file access method (sequential/random) and (b)
the way data is stored (text/binary).
5. Write a program that reads a line of characters (ending with newline) from the standard input and
writes the line to a text file.
6. Write a program to read two file names from the command line. If the number of arguments in the
command line are more than or less than two, then the program should terminate with an appropriate
error message. Otherwise, it should open the first file and copy its contents into the second file, in
effect overwriting its contents, if any.
7. Write a C program to read a data file containing roll number, name and marks out of 100 for five
subjects for all the students of your section and compute and display the average percentage marks of
the class and the name, roll number and marks of the class topper.
8. Write a C program to count the number of characters and lines in a given text file.
9. Describe in general terms, the various functions available in the standard C library.
10. Write an algorithm to compute the prime factors of a given integer. Briefly describe the functions
from the standard C library would you use for implementing your algorithm.
SUGGESTED READING:
BASIC ELECTRICAL ENGINEERING: Kothari & Nagrath
HUGHES ELECTRICAL TECHNOLOGY: (Revised by) I Mckenzie, Smith
ELECTRICAL ENGINEERING FUNDAMENTALS: V Del Toro
Course Outcomes
1. Analyze dc resistive networks with the help of basic laws of electrical engineering and network theorems.
2. Perform the steady state analysis of RLC networks for 1-phase and 3-phase sinusoidal excitation and also
determine the frequency response of resonant RLC networks.
3. Describe the principle of operation, construction and testing of transformers and autotransformers.
4. Describe the principle of operation, construction and characteristics of various types of dc & ac rotating
machines.
5. Explain the working of commonly used electro-mechanical instruments.
Question Bank
1. (a) How much work is done in moving 100nC of charge to a distance of 68cm in the direction of a
uniform electric field given by E = 80KV/m?
(b) If one horsepower (HP) is 0.746KW, how much energy does a 20HP motor deliver in 20 min. Give
answer in units ( 1 unit = 1000 Watt-hour).
2. A sheet of foil that is 10.16cm wide and 0.0108cm thick must carry 4A and is permitted to dissipate a
maximum of 5.104mW. If its conductivity is 5.805 x 107 S, what is the maximum length of foil that can
be used?
6 ohm
6 ohm
5. Calculate the resistance of 220V bulbs rated at 25W, 40W, 60W, 75W and 100W.
6. Two resistors made of different material having temperature coefficient of resistance a1 = 0.004oC-1
and a 2 = 0.005oC-1 are connected in parallel and consume equal power at 10oC. What is the ratio of
power consumed in resistance R2 to that in R1 at 60oC?
7. An electric heating pad rated at 110V and 55W is to be used at 220V source. It is proposed to connect
the heating pad in series with a series-parallel combination of light bulbs each rated at 110V. Bulbs
are available having ratings of 25W, 60W, 75W and 100W. Obtain a possible scheme of pad bulbs
combination. At what rate will heat be produced by the pad with this modification?
-10A
+
R 3 is 20 Ohms. R2
R1 10
5 R4 ohm R3 20
ohm + R5 ohm
100V
+
3
10. In the circuits shown alongside, ideal voltage 1A ohm 2V
and current sources are used. Determine in -
Voltage/
11. A voltage (current) wave shown alongside is Current
applied across an inductor (capacitor) of 2 Sinusoid
value 0.5H (2F). Determine and sketch the
variation of current (voltage) through (across)
the inductor (capacitor) for the first 10
seconds. 3 6 8 t in
seconds
-1
12. If a calorie is equal to 4.184J and it takes 1000 calories to raise 1 Kg of water through 10C, how much
current is carried by a 120V heater if it is used to heat 4.82 Kg of water from 250C to 450C in 4 min?
What is the resistance of the heating element?
i5
14. Determine the unknown voltages in the network graphs shown below.
- 6V + + V1 -
+ +
+ + -
V6 4V V3 6V
24V - - + + V2 - -
+ +
+ 10V - + 2V - - 12V
V5 V7 -
- 4V +
15. Write and solve the equations for the node 2 ohm
voltages in the network shown alongside. 6 ohm 8 ohm
Then find the branch current Ix and the 10A
branch voltage Vy, where Ix is the current in + 8 ohm +
60V source and VY is the voltage across 10A 6
36V ohm 1A + 24V
source. - -
60V
-
120V
30 ohm
-
16. Use mesh analysis to determine the power
dissipated in the 16W resistor in the figure 60V 160V
24 ohm 32 ohm
+
shown alongside. What is the power supplied
by each source? 20 ohm 16 ohm
10
ohm
+ + +
40V 80V 40V
- - -
S
17. In the circuit shown alongside, the ammeter 40 ohm
reads 1A with switch S closed. If the switch is
opened the ammeter reading drops to 0.25A. + 60 ohm A
RL
R 20
What will ammeter read if it is connected in E ohm
series with the load resistance RL (and not in
parallel) under the two conditions (a) switch S
open & (b) switch S closed?
+
10V 3 ohm
19. A linear network containing dc sources and dissipation if both V1 and I1 are connected to
resistors is shown in the box with two pairs of terminals A-B and C-D respectively?
terminals being brought out for connecting Comment on all the possibilities.
sources. When a voltage source V1 is
connected across terminals A-B, with C-D
being left open, a 5W resistor in the network
C
dissipates 20W. Now, when the voltage A
source is replaced with a short circuit and a Linear
current source I1 is connected across B
Network D
terminals C-D, the same 5W resistor
dissipates 5W. What will be the power
20. Find the Norton’s equivalent circuit as seen 30 ohm
40V 10 ohm RL
+
by RL in the circuit shown alongside.
+ 60 30
120V ohm ohm 100V
+
21. Given 3 resistors R1, R2 and R3 connected in star (delta) determine their delta (star) equivalent
resistors RA, RB, and RC in terms of R1, R2 and R3.
22. Determine the equivalent resistance across points A and B in the circuits shown in figures (a) & (b)
below.
3 ohm 2 ohm
3 ohm 2 ohm
Fig.(a). Fig.(b)
+
network shown alongside.
5 amp 5 ohm 3 ohm 2 ohm
+
20 volt
15 ohm
27. State and prove the maximum power transfer theorem for a d. c. network.
UNIT - II : A.C.CIRCUITS
28. Find the average and the effective values of the various waveforms shown below.
i(t) i(t)
A Vm
i(t) v(t)
Vm
A
29. A series R-L circuit with R=5W and an inductive reactance of 12W draws current from a.c. supply
given by i(t)=10Sin100t. Determine (a) complex impedance, (b) instantaneous supply voltage (c) value
of inductance, (d) active and reactive power delivered by the source. Also draw a phasor diagram
showing different voltages and currents.
30. A series R-L circuit dissipates 576W when a sinusoidal voltage of 120V r.m.s. is applied across it. The
current is found to be 16.97Sin (314t + x). Determine (a) R, (b) L and (c) X.
31. A sinusoidal voltage VmSinwt is applied across 3 parallel branches. Two of the branch currents are
given by i1(t) = 14.14Sin(wt -37O) and i2(t) = 28.28Cos(wt -143O) . The source current is found to be:
i(t) = 63.8Sin(wt + 12.8O). Determine the effective value of the current in the third branch.
32. An r.m.s voltage 100 Ð 0O is applied to the series combination of Z1 and Z2 where Z1 = 20 Ð 30O. The
effective voltage drop across Z1 is known to be 40 Ð -30O. Find the reactive component of Z2.
+
100
Vs C ohm
-
35. A parallel RLC circuit is connected to an ac current source of variable frequency source of 1A
r.m.s. At resonance a voltage of 141.4V r.m.s. is observed across the circuit. The voltage drops to
100V r.m.s. at frequencies of 1.9 KHz and 2.1 KHz. Determine the values of R, L and C.
36. A 400V, 3-f voltage is applied to a delta-connected balanced 3-f load. The r.m.s. value of the
phase current is 10 Ð -30O Amp. Find (a) the magnitude and phase angle of the line current, (b)
total power received by the load and (c) the value of the resistive portion of the load. Repeat parts
(a) and (b) with the load impedances reconnected in star (Y).
37. Calculate the active and reactive current components in each phase of a star-connected 10KV,
3-f generator supplying 5000KW at a power factor of 0.8. If the total current remains the same
when the load power factor is raised to 0.9, find the new output.
38. Discuss the merits and demerits of the 3-f system. On a symmetrical 3-f system with phase
sequence RYB, a capacitive reactance of 8W is across Y-B and a coil R+jX is across R-Y. Find R
and X such that IY = 0.
39. Show how 2 wattmeters can be connected to measure power in a 3-f, 3-wire system. Derive
expressions for the readings of the two wattmeters for a balanced 3-f system in terms of the
voltages, currents and phase angle of the load and hence derive an expression for the power
factor in terms of the two wattmeter readings.
40. The power in a balanced 3-f system is measured by 2-wattmeter method. The readings of the two
watt meters are 5KW and 0.5KW, the latter being obtained after reversing the current coil
connections. Calculate the power and the power factor of the load.
41. Define m.m.f, flux, reluctance and permeability. Give a brief comparison between an electrical
circuit and a magnetic circuit. Give an expression for force produced between parallel conductors
and then define ampere.
42. Explain Ampere’s law and Ampere’s circuital Law. Also explain constant flux theorem.
43. A coil of insulated wire of 500 turns and of resistance 5W is closely wound on an iron ring. The ring
has a mean diameter of 0.3m and a uniform cross-sectional area of 600 sq.mm. Calculate the total
flux in the ring when a d.c. supply of 6V is applied to the ends of the winding. Assume a relative
permeability of 560.
44. A magnetic core, in the form of a closed ring, has a mean length of 20cm and a cross section of 1
sq.cm. The relative permeability of iron is 2400. What direct current will be needed in a coil of 2500
turns uniformly wound round the ring to create a flux of 0.25mWb in the iron? If an air gap of 2mm
is cut through the core perpendicular to the direction of this flux, what current will now be needed
to maintain the same flux in this gap? What fraction of total ampere-turns is required to maintain
the flux in the air gap?
45. A magnetic circuit comprises of three parts, a, b and c in series, each of which has uniform cross
sectional area. Part ‘a’ has a length of 85 mm and cross sectional area 50 sq.mm. Part ‘b’ has a
length of 70 mm and cross sectional area of 85 sq.mm. Part ‘c’ is an air gap of length of 0.5mm
and cross sectional area 60 sq.mm. Neglecting magnetic leakage and fringing, determine the
current necessary in a coil of 4000 turns wound on part ‘b’ to produce in the air gap a flux density
of 0.7Tesla. The magnetic characteristics of part ‘a’ and ‘b’ is given by:
H (A/m) 100 210 340 500 800 1500
B (Tesla) 0.2 0.4 0.6 0.8 1.0 1.2
46. What is magnetic hysteresis? Explain why eddy current and hysteresis losses occur in an iron
core? On what factors do these losses depend? How can these losses be minimized?
49. Describe the construction of core type and shell type transformers. How are the windings put on
the core? Why is high voltage winding not put near the core?
50. Why are transformers required to be cooled? What are the different methods used for cooling?
Discuss.
52. The e.m.f. per turn of a single phase 10KVA, 2200/220V, 50Hz transformer is 11V. Calculate (a)
number of primary and secondary turns and (b) the net cross sectional area of core for a maximum
flux density of 1.5Tesla.
53. A 3300/300V, 50 Hz single phase transformer is built on a core having an effective area of
150sq.cm. and has 90 turns in the low voltage winding. Calculate the value of maximum flux
density in the core and number of turns in high voltage winding.
54. A transformer takes 1A when its primary is connected to a 230V, 50Hz supply. The secondary is
open circuited. The power absorbed from the supply is 50W. Determine the loss component of the
no- load current and the magnetizing current.
55. Draw and explain the phasor diagram of a transformer on no-load and on full load conditions.
56. Develop the equivalent circuit of a 1-f transformer and discuss the significance of each of the
elements in the circuit.
57. Describe the purpose and the procedure of conducting the open and short circuit tests on a single-
phase transformer.
58. A 200/400V, 50Hz single phase transformer on test gave the following results. Find the voltage
regulation at full load at 0.8 power factor lagging.
Open circuit test on LV side: 200V 0.7A 70W
Short circuit test on HV side: 15V 10A 80W
59. What is meant by commercial efficiency and all-day efficiency of a transformer? How are they
determined? Explain.
60. In a 25KVA, 2000/200V transformer, the iron losses and copper losses are 350W and 400W
respectively. Calculate the value of iron and copper losses, which will give maximum efficiency and
also calculate the value of maximum efficiency.
61. What is voltage regulation? What should be the range of voltage regulation of a transformer?
63. Explain the principle, construction and applications of an auto-transformer. What are its
drawbacks?
64. A 50Hz, 1-phase transformer has a turns-ratio of 6. The resistances are 0.90W and 0.03W and the
reactances are 5W and 0.13W for high voltage and low voltage winding respectively. Find (a) the
voltage to be applied to the high-voltage side to obtain full-load current 200 A in the low-voltage
winding on short circuit (b) the power factor on short circuit.
65. A 150 KVA transformer has an iron loss of 700W and a full load copper loss of 1800W. Calculate
the efficiency at full load, 0.8 power factor lagging.
67. Describe the constructional details of a d.c. machine with suitable diagrams. Name the materials
used for each part.
68. Discuss the classification d.c. machines on the basis of their excitation.
70. Explain the mechanism of torque production in a d.c. motor and derive the torque equation.
72. Draw and explain various characteristics of a d.c. series generator. Also discuss its applications.
73. Why is compounding done? What are the various types of compounding? Draw and explain
various characteristics of a d.c. compound generator.
74. Draw and explain various characteristics of different types of d.c. motors and discuss the
application of each type of motor.
75. A shunt machine connected to 250V mains has an armature resistance (including brushes) of
0.12W and the resistance of the field winding is 125W. Find the ratio of the speed as a generator to
speed as a motor, the line current in each case being 80A.
76. A 4-pole, long shunt, lap wound generator supplies 25KW at a terminal voltage of 500V. The
armature resistance is 0.03W, series field resistance is 0.04W, and shunt field resistance is 200W.
The brush drop may be taken as 1 volt per brush. Determine the e.m.f. generated.
77. A 4-pole, wave wound armature has 720 conductors and rotates at 1000 rpm. If the useful flux is
40 mWb, calculate the generated voltage.
78. An 8-pole lap connected armature has 40 slots with 10 conductors per slot and generates a
voltage of 400 volts. Determine the speed at which it is running if the flux per pole is 50 mWb.
79. A short shunt compound d. c. generator delivers 100A at 250V. The armature, shunt field and
series field resistances of the generator are 0.1W, 0.15W and 125W respectively. Calculate the
voltage generated in the armature winding. Neglect brush voltage drop.
80. A long shunt compound generator delivers a load current of 50A at 500V and the resistances of
armature, series field and shunt fields are 0.05W, 0.02W and 250W respectively. Calculate the
generated e.m.f. and the armature current. Assume 1 volt per brush drop.
81. Define synchronous speed and slip. Why does an induction motor always run at speeds less than
synchronous speed?
82. What is an induction motor? How is it different from a d.c. motor? Explain.
83. Describe different types of rotor construction employed in an induction Motor. Explain the
applications of each type.
85. Draw and explain the torque-speed characteristic of an induction motor. Mark the operating region
on it and explain why it is operated only in this region?
86. A 12 pole, 3-f alternator is coupled to an engine running at 500 rpm. It supplies an induction
motor, which has a full load speed of 1460 rpm. Find the slip and the number of poles on the
87. The frequency of the e.m.f in the stator of 4 pole induction motor is 50Hz. and that in the rotor is
1.5Hz. What is the slip, and at what speed is the motor running?
88. A 3-f, 6-pole, 50Hz induction motor has a slip of 1% at no load, and 3% at full load. Determine: (a)
synchronous speed, (b) No-load Speed, (c) Full load Speed, (d) frequency of rotor current at
stand-still (e) frequency of rotor current at full load.
UNIT - V: MEASUREMENTS
84. What is meant by (a) indicating type, (b) recording type and (c) integrating type instruments? Give
an example of each.
85. What are the different torques required in an electromechanical indicating meter? Explain why
each type of torque is needed?
86. Discuss methods of producing controlling and damping torques in a measuring instrument.
87. Describe the principle and construction of a PMMC galvanometer. How is it converted into an
ammeter and a voltmeter? Explain.
88. Explain the principles of operation of attraction and repulsion types of Moving Iron instruments with
the help of neat constructional diagrams. Derive the general equation of deflection for such meters.
Discuss the shape of the scale obtained.
89. Explain why moving iron instruments can be effectively used for both dc and ac measurements.
90. State the relative merits and demerits of moving iron and moving coil instruments.
91. Discuss the constructional details and working of a dynamometer type wattmeter.
92. Distinguish between a wattmeter and a watt-hour-meter. Explain the construction and working of a
1-f energy meter.
93. Explain the methods used for extending the range of ammeters and voltmeters – both d.c. and a.c.
SUGGESTED READINGS:
Batliboi JR: ADVANCED ACCOUNTS
Gupta RR: ADVANCED ACCOUNTANCY
Gupta SP & Arjun Das: ADVANCED ACCOUNTANCY
Shukla MC & Grewal TS: ADVANCED ACCOUNTS
Course Number: MEM201, Course Title: ENGINEERING THERMODYNAMICS
Class: B.Tech., Status of Course: MAJOR COURSE, Approved since session-2013-14
Total Credits: 3, Periods (55 mts. each)/week: 4(L:3+T:1+P:0+S:0), Min.pds./sem.: 39
UNIT 1
Basic Concepts and Definitions: System. Introduction and definition of thermodynamics;
Dimensions and units, Microscopic and Macroscopic approaches; System, surroundings and
universe, Concept of continuum, Control system boundary, control volume and control surface.
Properties and state, Thermodynamic properties, Thermodynamic path, process and cycle,
Thermodynamic equilibrium, Reversibility and irreversibility, Quasi static process, Energy and its
forms, Work and hear. Gas laws, Idea gas, Specific Heats and their calculations.
Zeroth Law of Thermodynamics: Zeroth law of thermodynamics, Temperature and its
measurement, Temperature scales.
UNIT 2
First Law of Thermodynamics: Thermodynamic definition or work, Thermodynamic processes,
Calculation of work in various processes and sign convention, Non-flow work and flow work,
Joules’ experiment, First law of thermodynamics, Internal energy and enthalpy, First law of
thermodynamics applied to open systems, Steady flow systems and their analysis, Steady flow
energy equation, Application of equation to Boiler, Condenser, Evaporator, Turbine, Nozzle,
Compressor (Rotary & Reciprocating), Throttling process etc., Introduction to unsteady processes
such as filling and evacuation of vessels with and without heat transfer, PMM-I.
UNIT 3
Second Law of Thermodynamics: Limitations of first law of thermodynamics, Devices converting
heat to work, Thermal reservoir, Heat engines, Efficiency, Devices converting work to heat, Heat
pump, refrigerator, Coefficient of Performance, Reversed heat engine, Kelvin's-Plank's statement
of second law of thermodynamics, Clausius statement of second law of thermodynamics,
Equivalence of two statements of second law of thermodynamics, Reversible and irreversible
processes, Carnot cycle and Carnot engine, Carnot theorem and it’s corollaries. Thermodynamic
temperature scale, PMM-II.
Entropy: Clausius inequality, Concept of Entropy, Entropy change in different thermodynamic
processes, Tds equation, Principle of entropy increase, T-S diagram, Statement of the third law of
thermodynamics.
Availability and Irreversibility: Available and unavailable energy, Availability and Irreversibility,
Second law efficiency.
UNIT 4
Properties of Steam: Pure substance, Property of steam, Triple point, Critical point, Sub-cooled
liquid, Saturation states, Superheated states, Phase transformation process of water, Graphical
representation of pressure, volume and temperature (P-V-T surfaces), P-T & P-V diagrams. T-S
and H-S diagrams, use of property diagram. Steam-Tables & Mollier charts, Dryness fraction and
its measurement.
UNIT 5
Real Gases: Deviation of real gases from ideal gases. Different forms of the equation of state.
Reduced properties. Compressibility factors chart. Maxwell relations. Joule-Thomson coefficient,
Clapeyron’s equation.
Engines: Steam Engines- Constructional details and working.
Introduction of IC Engines: Otto and Diesel cycle (No numerical), Working of compression Ignition
engines, spark Ignition engines, 2 stroke and 4 stroke engines, Theoretical & actual indicator
diagrams and valve timing diagrams.
SUGGESTED READING:
Cengel & Boles: ENGINEERING THERMODYNAMICS, TMH
Sonntag: FUNDAMENTALS OF THERMODYNAMICS, Wiley India Pvt. Ltd.
Van Wylen: FUNDAMENTALS OF CLASSICAL THERMODYNAMICS, John Wiley & Sons.
J.P. Holman: THERMODYNAMICS, McGraw Hill.
P.K. Nag: ENGINEERING THERMODYNAMICS, TMH.
Onkar Singh: ENGINEERING THERMODYNAMICS, New Age International Publication.
R.K. Rajput: THERMAL ENGINEERING, Laxmi Publication.
C.P. Arora: ENGINEERING THERMODYNAMICS.
Course Number: MEM202, Course Title: ENGINEERING MECHANICS I
Class: B.Tech., Status of Course: MAJOR COURSE, Approved since session: 2000-01
Total Credits: 3, Periods (55 mts. each)/week: 4(L:3+T:1+P:0+S:0), Min.pds./sem: 52
UNIT 1: REVIEW
Vector. Unit vector. Components of a vector. SI units and their notations. Concurrent force
system. Resultant & equilibrant.
GENERAL FORCE SYSTEM: Moments of a force and of a couple. Resultant of a coplanar force
system. Single force equivalent. Resultant of a general force system. Wrench. Free body diagram.
Equilibrium of a rigid body. Static indeterminacy.
UNIT 2: STRUCTURES
Trusses. Method of joints. Method of sections. Force analysis of frames and machines.
DISTRIBUTED FORCES: Gravitational forces. Surface loadings.
UNIT 3: STATICS OF LIQUIDS
Hydrostatic pressure. Centre of pressure. Bouyancy.
FRICTION: Dry friction. Systems involving sliding or tipping. Wedges. Square threaded screws.
Belt friction.
UNIT 4: INTERNAL FORCES
Bending of beams. Differential relationships between rate of loading, Shear Force and Bending
Moment. Beams and cantilevers. Shear force, bending moment and axial force diagrams for
horizontal beams with concentrated (vertical and inclined), uniformly distributed and uniformly
increasing loads and moments. Inclined beams. Beams floating on water.
UNIT 5: VIRTUAL WORK
Principle of Virtual work Potential energy, Stability.
MOMENTS OF INERTIA: Area moments of inertia. Parallel axis theorem. Transformation of axes.
SUGGESTED READING:
Dayaratnam: STATICS
Ginsberg & Genin: STATICS
Shames: STATICS
Meriam: STATICS
Hibler: STATICS
UNIT 1: JOINTS
Rivets and Riveted Joints, Welded Joints and their Symbols, Bolts and Bolted Joints, Pins and
Cotters, Kuckle and Cotter Joints. Screw Threads, Screw and Screwed Fastenings. Pipes and Pipe
Joints.
UNIT 2: BEARINGS AND BRACKETS
Shafts, Pulleys, Keys, Shaft Couplings, Simple Bearings, Plummer Block, Wall, Bracket.
UNIT 3: STEAM ENGINE PARTS
Stuffing Box, Cross Head, Connecting Rod and Crank. Eccentric, Slide Valve. (Free Hand
Sketching of Various Parts Stated Above)
UNIT 4 & UNIT 5: GRAPHIC STATICS
Representation of Forces using Bow’s Notation, Determination of Resultants and Reactions.
Application To Coplanar Force Systems Including Frames and Beams. SF and BM Diagrams for
Beams and Cantilevers with Concentrated and V.D. Loads. Use of Funicular Polygons.
SUGGESTED READING:
Laxminarayanan & Mathew: M/C DRAWING Vijayvergiya: M/C DRAWING
Sastry & Prasad: APP. MECHANICS Bhatt: MACHINE DRAWING
Perkinson: FIRST YEAR ENGG., DRAWING
Course Number: MEM204, Course Title: WORKSHOP PRACTICE II
Class: B.Tech., Status of Course: MAJOR COURSE, Approved since session: 2000-01
Total Credits: 1.5, Periods (55 mts. each)/week: 3(L:0+T:0+P:3+S:0), Min.pds./sem: 39
MACHINE SHOP
Demonstration of different Machines & Operations: Lathe Machine, Milling Machine, Shaping
Machine.
(a) Practice of different operations of Lathe Machine: (1) Facing (2) Tapper Turning (3) Plain
Turning (4) Step Turning etc.
(b) Practice of making Vee-block on Shaping Machine on C.I. Casting.
(c) Practice of making different shapes from cylindrical rod on Milling Machine (1) Hexagonal (2)
Square (3) Triangular & Practice of Indexing.
SMITHY SHOP
Demonstration of different tools of shop.
Practice of different operations of Smithy Shop-(1) Upsetting (2) Drawing Down (3) Setting Down
(4) Bending (5) Revetting.
PATTERN SHOP
Demonstration of pattern shop tools.
Idea of different pattern allowances-(1) Contraction allowance (2) Draft allowance (3) Machining
allowance (4) Rapping allowance (5) Distortion allowance.
Practice of a pattern of Vee-block by fixing allowances.
SUGGESTED READINGS:
NIIR Board of Consultants & Engineers, Leather Processing & Tanning Technology Handbook, 2005
K.T.Sarkar. AJoy Sarkar, Theory and practice of leather Manufacture, Madras.
S.S.Dutta, Introduction to the principles of leather manufacture, Indian Leather Technologists Association Calcutta 1980.
Course: MAM281, Title: ENGINEERING MATHEMATICS II
Class: B. Tech., Status of Course: MAJOR COURSE, Approved since session: 2017-18
Total Credits: 3, Periods (55 mts. each)/week:3(L-3-0+P/S-0), Min pds./sem:39
Course Outcome
1. Come to know about the ordinary differential equations and its applications also able to develop
a mathematical model of linear differential equations. And also students learn about how to find
the solution of designed model.
2. Know about necessary and sufficient condition for total differential equations
3. Further students know about second order differential equations and their transformations and
solutions through methods.
4. able to solve basic engineering models through partial differential equations such as wave
equation, heat conduction equation etc..
5. Know about fourier series initial conditions and its applications to different engineering models
Question Bank
Unit-1
dy
1. Solve the differential equation = cos( x + y ) + sin( x + y ).
dx
dy x (2 log x + 1)
2. Solve the differential equation = .
dx sin y + y cos y
dy
3. Solve the differential equation x = y (log y - log x + 1) .
dx
4. Solve the differential equation (1 + y 2 )dx = (tan -1 y - x) dy .
é 1ù sin x
6. Solve the differential equation ê(cos x) log(2 y - 8) + ú dx + dy = 0 .
ë xû y-4
( æ xö
)
7. Solve the differential equation D 3 + 1 y = cos 2 ç ÷ + e - x .
è2ø
8. Solve the differential equation (D - 2 ) y = 8 x 2 e 2 x sin 2 x.
2
d2y
9. Solve the differential equation + y = x cot x .
dx 2
10. Obtain general solution of differential equation y '' - 2 y ' + 2 y = x + e x cos x .
11. Solve the differential equation xyp 2 + ( x 2 + y 2 ) p + xy = 0.
3
æ dy ö dy
12. Solve the differential equation xç ÷ - 12 - 8 = 0 .
è dx ø dx
13. Find orthogonal trajectory of Sinusoids y = c sin x .
14. Find orthogonal family to the family of circles x 2 + y 2 = 2cx .
15. Find orthogonal trajectory of family of cardioids r = a (1 + cosq ) .
16. Find the family of curves that cut a family of concentric circles x 2 + y 2 = r 2 at a constant angle α.
1
17. Find general and singular solution of the differential equation 1 + ( y ' ) 2 = .
y2
18. Find general and singular solution of the differential equation y ' ( ) (1 - y )
2 2
= 2- y.
Unit-2
1. Obtain the system of curves, defined by two equations with an arbitrary constants in each,
dx dy dz
satisfying the simultaneous differential equations = = 2 .
z (x + y ) z (x - y ) x + y 2
dx dy dz
2. Solve the differential equation = = where l , m, n are constants.
mz - ny nx - lz ly - mx
dx dy dz
3. Find the general solution of differential equation = = .
y +z -x
2
2 2
-2 xy -2 xz
dx dy dz
4. Solve the differential equation = = .
y+z z+x x+ y
dx dy dz
5. Solve the differential equation = = 2 .
z - z z + ( y + x)2
dx dy dz
6. Solve the differential equation = 2 = 2 .
x - yz y - zx z - xy
2
( )
7. Integrate the equation y 2 + z 2 - x 2 dx - 2 xydy - 2 xzdz = 0.
(
8. Solve x 2 y - y - y z )dx + (xy - x z - x )dy + (xy + x y )dz = 0 .
3 2 2 2 3 2 2
9. Solve ( y 2
+ yz + z )dx + (z + zx + x )dy + (x + xy + y )dz = 0.
2 2 2 2 2
10. Solve ( y 2
+ yz )dx + (z + zx )dy + ( y - xy )dz = 0.
2 2
11. Solve (z 2
+ yz )dx - xzdy + xydz = 0.
12. Solve 3 x 2 dx + 3 y 2 dy - ( x 3 + y 3 + e 2 z )dz = 0 .
1. Solve : , given that y = 2x is a solution of it.
2. Solve
3. Solve
4. Solve
5. Solve
6. Solve
7. Solve
( )
8. Solve equation D 2 + 1 y = sec x tan x using method of variation of parameters.
9. Solve y2 + 4 y = tan 2 x using method of variation of parameters.
10. Use the method of variation of parameter to solve +x -y=
11. Use the method of variation of parameter to solve
Unit-4
( )
1. Solve the partial differential equation x 2 - y 2 - z 2 p + 2 xyq = 2 xz .
2. Solve the partial differential equation
3. Find the general solution of the equation ( y + zx ) p - ( x + yz )q + y 2 - x 2 = 0 .
¶3z ¶3z ¶3z
4. Solve the differential equation - 3 + 2 =0
¶x 3 ¶x 2 y ¶x¶y 2
5. Solve ( D 3 - 4 D 2 D '+ 3DD '2 ) Z = 0 .
Unit-5
6. Find the half range sine series for the function f defined by
10. Find the Fourier series as far as the second harmonic to represent the function given by the table
below
x0 00 30 0 60 0 90 0 120 0 150 0 180 0 210 0 240 0 270 0 300 0 330 0
f ( x) 2.34 3.01 3.69 4.15 3.69 2.20 0.83 0.51 0.88 1.09 1.19 1.64
SUGGESTED READINGS:
Batliboi JR: ADVANCED ACCOUNTS
Gupta RR: ADVANCED ACCOUNTANCY
Gupta SP & Arjun Das: ADVANCED ACCOUNTANCY
Shukla MC & Grewal TS: ADVANCED ACCOUNTS
Shukla SM: ADVANCED ACCOUNTANCY
Gupta RL: ADVANCED ACCOUNTS
SUGGESTED READINGS:
KK Dewett: MODERN ECONOMIC THEORY
KPM Sundharam: TEXT BOOK OF ECONOMIC THEORY
HS Agrawal: PRINCIPLES OF ECONOMICS
DP Gautam: PRINCIPLES OF ECONOMICS
VC Sinha: PRINCIPLES OF ECONOMICS
Kotsoyiannis A: MODERN MICRO ECONOMICS
Learning Outcomes:
By the end of this course, students should be able to (i) develop and understand the nature and
purpose of financial statements, (ii) develop the ability to use the fundamental accounting
equation to analyze the effect of business transactions (iii) develop the ability to use accounting
concepts and principles (iv) describe the main elements of financial accounting information-
assets, liabilities, revenue and expenses (v) develop the ability to use accounting information to
solve a variety of business problems.
SUGGESTED READINGS:
Batliboi JR: ADVANCED ACCOUNTS Gupta RR: ADVANCED ACCOUNTANCY
Gupta SP & Arjun Das: ADVANCED ACCOUNTANCY Shukla MC & Grewal TS: ADVANCED ACCOUNTS
Shukla SM: ADVANCED ACCOUNTANCY Gupta RL: ADVANCED ACCOUNTS
Saxena & Saxena: UNIFIED FINANCIAL ACCOUNTING
UNIT –I
1. What do you mean by the term ‘accounting’? Explain the process of accounting.
ys[kkadu ls vki D;k le>rs gS\ ys[kkadu izfØ;k dh O;k[;k dhft,A
2. Explain the importance of accounting in the present scenario. Discuss the nature of accounts.
orZeku esa ys[kkadu ds egRo dks le>kb,A [kkrksa dh ÁÑfr dks leÖkkb;sA
3. Differentiate between book-keeping and accounting. Discuss the limitations of accounting.
ys[kkadu o cgh[kkrk esa vUrj Li"V djrs gq, ys[kkadu dh lhek,¡ crkb;sA
4. Define Double entry system and explain its merits.
f}izfof"V iz.kkyh dh ifjHkk"kk nsrs gq, mlds izeq[k ykHkksa dks le>kb;sA
5. Explain the merits and demerits of double entry system.
ys[kkadu ds vFkZ ,oa mÌs”; dks crkb,A
7. What is accounting? Explain its merit and demerits.
ys[kkadu D;k gS\ blds xq.k rFkk nks"k crkb,A
8. “Accounting information is not only used by the owners and management of the concern but it
can also use by various users” Comments with example.
" ys[kkadu dk mi;ksx dsoy ekfydks ,oa izcU/kdks ds fy, gh u gksdj vU; mi;ksxdrkZvks
ds fy, Hkh gksrk gSAÞ bl dFku dh O;k[;k dhft,A
9. What do you mean by accounting concepts? Explain different concepts of accounting with the help of
examples.
ys[kkadu dh vo/kkj.kk ls vki D;k le>rs gS\ ys[kkadu dh vo/kkj.kkvksa dks mnkgj.k lfgr
leÖkkb;sA
10. Discuss the various accounting conventions with the help of examples.
ys[kkadu dh fofHkUu ijEijkvksa dh ppkZ mnkgj.k lfgr dhft,A
11. Write short note on any two fdUgha nks ij laf{kIr ys[k fyf[k, &
• Conservatism Convention of accounting ys[kkadu dh :f<oknh ijEijk
• Disclosure Conventions of accounting ys[kkadu dh izdVhdj.k dh ijEijk
12. Explain the following fuEu dh O;k[;k dhft, &
• Accounting period concept of accounting ys[kkadu ds ys[kkadu vof/k dh vo/kkj.kk
• Separate entity concept of accounting ys[kkadu dh izFkd bdkbZ dh vo/kkj.kk
UNIT –II
13. What do you mean by Journal? Explain the rules of recording transactions in journal.
jkstukeps ls vki D;k leÖkrs gS\ jkstukeps esa O;ogkjksa dks fy[kus ds fu;e leÖkkb;sA
14. Explain the rules of journalizing and types of journal entry.
tuZy ys[kksa ds izdkj ,oa ys[kk djus ds fu;e crkb,A
15. Define Ledger? Explain the methods of Posting.
[kkrk&cgh dks ifjHkkf"kr dhft,A [kRkkSuh djus ds rjhds crkb,A
16. What is Journal proper? What records are made in it?
eq[; tuZy D;k gS\ mlesa dkSu ls fjdkMZ cuk;s tkrs gSA
17. What is cash book? States its various types.
jksdM cgh D;k gS\ blds fofHkUu izdkj crkb,A
18. Explain the Subsidiary books and other subsidiary books and their advantages.
Lkgk;d iqLrdksa ,oa vU; lgk;d iqLrdks dks le>kb, rFkk buds ykHk crkb,A
19. What do you mean by trial balance? Explain the objectives and methods of trial balance.
ryiV ls vki D;k le>rs gSa\ blds mÌs’; ,oa fof/k;k¡ crkb,A
20. Why trial balance is prepared? What errors are disclosed by it? Describe errors which cannot be
traced out by trial balance.
ryiV D;ks cuk;k tkrk gS\ blds }kjk fdu «kqfV;ksa dks n”kkZ;k tkrk gS\ mu «kqfV;ksa
dh O;k[;k dhft, tks ryiV }kjk Kkr ugha gksrh gSaA
21. Record the following transactions in the journal fuEufyf[kr dh tuZy izfcf"V;k¡ dhft, &
1 Oct. 2014 udn :å ls O;kikj vkjEHk fd;k Started business with cash Rs. 12000
2 " udn Ø; Cash Purchase Rs. 5000
6 " udn foØ; Cash Sales Rs. 500
10 " Lkksgu yky ls m/kkj Ø; fd;k Purchase on Credit from Sohan Lal Rs. 600
19 " fd”ku ls udn izkIr fd;s Cash received from Kishan Rs. 2000
25 " QuhZpj Ø; fd;k Furniture Purchased Rs. 1150
31 " osru fn;k Salary Paid Rs. 350
31 " fdjk;k fn;k Rent Paid Rs. 250
23. Prepare Journal with the help of following information: fuEu lwpukvksza dh lgk;rk ls tuZy
izfof"V;k¡ dhft,
25. Show following transactions in the journal and ledger. fuEu ys[kksa dks tuZy rFkk [kkrkcgh esa
fyf[k, &
2015 Rs.
Pradeep kumar started business with Rs. iznhi dqekj us udn :å ls 8000
Jan. 1 O;kikj vkjEHk fd;k
“ 1 Cash Purchase udn Ø; 2000
Furniture purchased from Bareilly Furniture Depot cjsyh QuhZpj 350
“ 4 fMiks ls QuhZpj Ø; fd;k
“ 4 Purchases from Mushtaq & Co. eq’rkd ,.M daå ls Ø; fd;k 450
“ 6 Cash Sales udn foØ; 635
“ 8 Sold to Harinarayan gjh ukjk;.k dks eky cspk 845
“ 9 Shop Expenses Paid nqdku [kpZ fn;s 65
“ 11 Purchases from Mustaq & Co. eq’rkd ,.M daå ls Ø; fd;k 1625
“ 14 Cash withdrawn for personal expenses futh O;; ds fy, udn fudkys 230
Account of Bareilly Furniture Depot Settled cjsyh QuhZpj fMiks dk 345
“ 18 fglkc pqdrk fd;k
“ 19 Cash paid to Mustaq & Co. eq’rkd ,.M daå dks udn fn;s 2000
“ 26 Cash Sales udn foØ; 1225
“ 30 Cash received from Harinarayan gjh ukjk;.k ls udn izkIr fd;s 700
“ 31 Salary paid osru fn;k 120
26. Record the following transactions in the journal. fuEu O;ogkjksa dh jkstukepk izfof"V;k¡ fdft, &
2015 Rs.
Mar. 1 Started Business O;kikj vkjEHk fd;k
“ Cash udn 500
“ Goods eky 400
“ 2 Goods sold to Mohan eksgu dks eky cspk 100
“ 2 Furniture purchased QuhZpj Ø; fd;k 100
“ 3 Purchases from Sohan lksgu ls Ø; fd;k 200
“ 5 Paid to Sohan in full lksgu dks iw.kZ Hkqxrku esa fn;s 190
“ 6 Goods returned by Mohan eksgu us eky ckil fd;k 10
“ 7 Received from Mohan eksgu ls izkIr fd;s 90
“ 10 Loan to Ashok v”kksd dks _.k 200
“ 12 Purchases from Bahadur cgknqj ls Ø; fd;k 500
“ 12 Cash Sales udn foØ; 400
“ 15 Cash Purchases udn Ø; 200
“ 17 Paid to Bahadur cgknqj dks fn;s 100
“ 20 Sales to Sitaram lhrkjke dks eky cspk 200
“ 21 Return from Sitaram lhrkjke ls ckil vk;k 20
“ 30 Sitaram Paid in full lhrkjke us iw.kZ Hkqxrku esa fn;s 170
“ 31 Rent paid fdjk;k fn;k 20
“ 31 Salaries paid osru fn;k 40
27. On 1st January, 2015 Seth Durgadas Prem Chand started business of gold and silver. In
beginning his capital was Rs. 75000. His transactions during the year were following. Write
them in the journal and Ledger.
1 tuojh 2015 dks lsB nqxkZnkl izsepUnz usa lksus o pk¡nh dk O;kikj vkjEHk fd;kA
mudh vkjfEHkd iw¡th 75000 :å FkhA muds o"kZ ds fofHkUu ysu&nSu fuEufyf[kr
gSa &
2015 Particular Rs.
A shop taken on rent and paid advance rent ,d nqdku fdjk;s ij 1500
Jan. 1 yh vkSj vfxze fdjk;k fn;k
“ 2 Purchased a steel safe LVhy vyekjh [kjhnh 800
“ 3 Furniture purchased in cash udn QuhZpj [kjhnk 1500
“ 4 Cash purchases udn Ø; 15000
“ 5 Sold goods to Society Jewelers lkslkbVh ToSyjlZ dks eky cspk 15000
Purchased ornaments from Mehta Brothers esgrk czknlZ ls 25000
“ 6 vkHkw"k.k [kjhns
“ 7 Cash sales udn foØ; 10000
“ 8 Received from Society Jewelers lkslkbVh ToSyjlZ ls izkIr fd;s 9000
“ 9 Paid to Mehta Brothers esgrk czknlZ dks fn;s 24000
Discount received from them muls NwV izkIr dh 1000
“ 10 Cash Sales udn foØ; 7000
“ 15 Purchased goods from Bhola Nath Hkksyk ukFk ls eky [kjhnk 12000
“ 16 Goods returned to Bhola Nath Hkksyk ukFk dkss eky ckil fd;k 3000
“ 20 Sold goods to Ram Saran & Co. jke lju ,.M daå dks eky cspk 23000
Goods returned by Ram Saran & Co. jke lju ,.M daå ls eky ckil 13000
“ 21 vk;k
“ 25 Paid to Bhola Nath Hkksyk ukFk dks fn;s 5000
Discount received from Bhola Nath Hkksyk ukFk ls NwV izkIr 300
“ 25 dh
Received from Ram Saran & Co. on account jke lju ,.M daå ls 9000
“ 26 izkIr fd;s
“ Discount allowed to them mUgsa NwV nh 1000
“ 27 Cash donation udn nku 201
“ 27 Goods donation eky nku esa fn;k 501
“ 28 Cash Sales udn foØ; 25000
Seth Durgadas took a necklace for his wife lsB nqxkZnkl us 1000
“ 29 viuh iRuh dks ,d gkj fn;k
“ 31 Salaries Paid osru fn;k 1500
“ 31 Withdrawn for personal use vkgj.k 1000
28. Prepare trial balance with the help of ledger accounts of question no. 25
iz”u laå 25 dh lgk;rk ls ryiV rS;kj dhft,A
29. Prepare trial balance with the help of ledger accounts of question no. 26
iz”u laå 27 dh lgk;rk ls ryiV rS;kj dhft,A
31. On Jan. 1, 2015 Cash Book of Ram Dayal showed a balance of Rs. 213.50. During the month
following transactions took place, write these in the cash book and post in the ledger.
1 tuojh 2015 dks jken;ky dh jksdM iqLrd esa 213-50 :å “ks’k gS ekg ds nkSju fuEufyf[kr ysu&nsu
gq;s] mUgsa jksdM iqLrd esa fyf[k;s vkSj [kkrkcgh esa [krkSuh dhft;s &
2015 Particular Rs.
Jan. 2 Cash sales udn foØ; 400
“ 4 Drawn from bank cSad ls fudkys 200
“ 7 Cash purchases udn Ø; 575
“ 12 Received from Mohan eksgu ls izkIr fd;s 50
“ 15 Electric bill paid fo|qr fcy dk Hkqxrku fd;k 14
“ 20 Paid to Sohan lksgu dks fn;s 40
“ 22 Cash Commission received udn deh’ku izkIr fd;k 10
“ 25 Deposited in the bank cSad esa tek fd;s 100
“ 29 Salary paid osru fn;k 30
“ 31 Shop rent paid nqdku fdjk;k fn;k 15
32. Write the following transactions in double column cash book. nks [kkus okyh रोकड़ बह' म)
*न,न-ल/खत लेनदे न -लख) -
2015
Jan. 1 Cash balance b/d Rs. 500.00 udn 'ks"k vkxs yk;s :å 500
Cash received from Dharmvir Rs. 197, discount allowed Rs 3. /keZohj ls 197 :å udn izkIr
“ 4 fd;s] mUgS NwV nh 3 :åA
Paid to Naresh Rs. 295 and discount received Rs. 5 ujs”k dks 295 :å fn;s RkFkk 5 :å NwV
“ 7 izkIr dh
Received from Baijnath Rs. 47.50 and discount allowed Rs. 2.50. cStukFk ls 47-50 izkIr
“ 10 fd;s rFkk 2-50 :å NwV nh
“ 15 Deposited in the bank Rs. 125. cSad esa 125 :å tek fd;s
33. Write following transactions in the three columns cash book and post them to the ledger.
तीन [kkus okyh रोकड़ बह' म) *न,न लेनदे न -लख) और लेज़र esa [krkSuh djsa &
2015 Rs.
“ 16 Paid Triloki Nath By Cheque f=yksdh ukFk dks pSd fn;k 190
Unit - III
34. What do you mean by Bank Reconciliation Statement? What are the causes for disagreement of
balances of Cash Book and Pass Book?
cSad lek/kku fooj.k ls vki D;k le>rs gSa\ ikl cqd rFkk jksdM iqLrd ds “ks"k esa vUrj
ds D;k dkj.k gSa\
35. Explain the procedure of preparing Bank Reconciliation Statement.
cSad lek/kku fooj.k rS;kj djus dh izfØ;k crkb,A
36. What is secret reserve? How is it created?
xqIr lap; D;k gS\ ;g dSls rS;kj fd;k tkrk gS\
37. Define secret reserve. Explain its merits and demerits.
xqIr lap; dks ifjHkkf"kr dhft,A blds xq.k nks"k crkb,A
38. What is the meaning of Reserve? Explain the different kinds of Reserve.
lap; ls vki D;k le>rs gS\ lap; ds fofHkUu izdkj crkb,A
39. Define reserve and differentiate the provision and reserve.
lap; dks ifjHkkf"kr djsA lap; rFkk izko/kku esa vUrj crkb,A
40. State the meaning of capital expenditure and revenue expenditure. What is the difference
between them.
iw¡thxr O;; rFkk jktLo O;; dk vFkZ Li"V dhft,A nksuks esa D;k vUrj gS\
41. What is the difference between revenue expenditure and deferred revenue expenditure? Explain
with examples.
jktLo O;; rFkk LFkfxr jktLo O;; esa D;k vUrj gS\ mnkgj.k lfgr leÖkkb;sA
42. Differentiate the capital receipts and revenue receipts. Explain with examples.
iw¡thxr izkfIr;k¡ rFkk jktLo izkfIr;k¡ vUrj crkb,A mnkgj.k lfgr leÖkkb;sA
43. From the following information, prepare Bank Reconciliation Statement as on 31st March 2015-
(1) Balance as per cash book on 31st March Rs. 5000
(2) After comparison of cash book and pass book, it was found that cheques worth Rs. 450 were
deposited in bank on 31st March but were not credited upto 3rd April, 2015
(3) Cheques issued but presented for payment on 6th April 2015 Only, Rs. 800
(4) Bank credited Rs. 50 as interest and charged Rs. 10 as bank charges in pass book.
*न,न-ल/खत जानकार' से, 31 माच< 2015 क= ि?थ*त के अनुसार बCक समाधान Eववरण तैयार -
(1) 31 माच< dks रोकड़ बह' के अनुसार शेष. 5000 :åA
(2) रोकड़ बह' और पास बक
ु क= तल
ु ना करने के बाद, यह पाया गया Nक. 450 :å dk pSd tks, 31 माच<
2015 को बCक म) जमा fd;s x;s थे लेNकन 3 अOैल तक जमा नह'ं gq,A
(3) चेक जार' Nकए, लेNकन 6 अOैल 2015 केवल 800 Rपये ds pSd भग ु तान के -लए O?ततु Nकयs x;sA
(4) बCक us 50 Rपये का C;kt Tदया rFkk पास बकु म) बCक शU
ु क के Vप म) 10 Rपये yxk;sA
44. Prepare Bank Reconciliation Statement from the following information as on 31st March 2015-
(1) Bank Balance as per cash book Rs. 5750
(2) Cheques deposited for Rs. 480 on 25th March, were collected on 4th April.
(3) Cheques issued for Rs. 600 on 20th March were presented for payment on 2nd April.
(4) A customer directly deposited Rs. 300 in our bank a/c the information was received in the
month of April.
31 माच< 2015 क= ि?थ*त के अनुसार *न,न-ल/खत जानकार' से बCक समाधान Eववरण तैयार कर) &
(1) रोकड़ बह' ds vuqlkj बCक 'ks"k 5750 Rपये.
(2) माच< 25 dks 480 Rपये के pSd जमा fd;s tks 4 अOैल को tek Nकए गएA
(3) माच< 20 dks 600 Rपये के pSd fuxZfer fd;s tks 2 अOैल को O?तुत Nकए गएA
(4) एक Wाहक us सीधे बCक [kkrs esa 300 Rपए जमा fd;s ftldh जानकार' म) अOैल के मह'ने
म) OाXत gqbZA
(5) बCक us नगर *नगम को x`g dj ds Vप म) 270Rपये का भुगतान NकयाA
45. On 30th June, 2015 there was an overdraft of Rs. 1800 in the cash book of Shri Telang Bros.
Find out the pass book balance passing bank reconciliation statement-
Yी तेलंग Zदस< क= रोकड़ बह' म) 30 जून 2015 dks 1800 Rपये का एक ओवर]ा^ट थाA पास बुक dk
’ks"k tkuus ds fy, बCक समाधान Eववरण rS;kj dhft, &
(1) Cheques worth Rs. 2000 were sent to bank but cheques worth Rs. 1600 were collected.
2000 Rपये के pSd cSad esa जमा fd;s ijUrq 1600 Rपये के pSd जमा gq,A
(2) Cheques issued worth Rs. 5200 but not presented for payment.
5200 Rपये के pSd fuxZfer fd; ijUrq Hkqxrku ds fy;s izLrqr ugha gq,A
(3) Bank charged Rs. 120as interest on overdraft.
cSad us vf/kfod"kZ ij C;kt 120 :i;s yxk;kA
(4) Rs. 600 were wrongly debited in pass book.
iklcqd esa 600 :i;s xyrh ls _.kh gks x;sA
(5) A cheque worth Rs. 1600 was sent to bank which was collected on 3rd July, 2015.
1600 Rपये dk ,d pSd cSad Hkstk tks 3 tqykbZ 2015 को tek gqvkA
46. From the following particulars prepare a statement showing the Pass book balance of Lala
Amarnath as on 31st March 2015-
*न,न-ल/खत fooj.k ls 31 माच< 2015 क= ि?थ*त के अनस
ु ार लाला अमरनाथ
(1) Balance as per cash book (O.D.) Rs. 6340.
रोकड़ बह' (ओवर]ा^ट) ds vuqlkj 'ks"k 6340 Rपये
(2) Interest on overdraft Rs. 160 for six months was not entered in cash book.
vf/kfod"kZ ij 6 ekg dk C;kt 160 :i;s jksdM cgh esa ugha fy[kk Fkk
(3) Bank charges Rs. 30 was debited in pass book not entered in cash book.
बCक शुUक के Vप म) 30 Rपये iklcqd esa _.kh Fks ysfdu jksdM cgh esa ugha fy[ks x;sA
(4) Cheques worth Rs. 1168 were issued nut not presented for payment as yet.
1168 Rपये के pSd fuxZfer fd; ijUrq Hkqxrku ds fy;s izLrqr ugha gq,A
(5) Cheques, Hundi etc, deposited into bank of Rs. 2170 were not yet collected and credited.
2170 Rपये के pSd] gqf.M;k¡ cSad esa जमा fd;s ijUrq laxzfgr o जमा ugha gq,A
(6) Rs. 1200 as interest on investment collected and credited by the bank were not entered in
cash book.
बCक }kjk जमा *नवेश पर `याज के Vप म) 1200 Rपये laxzfgr ,oa tek fd;s ftldk रोकड़ बह'
ys[kk नह'ं gqvkA
47. On 31st December, 2015 Pass book showed a credit balance of Rs. 10900. The following details
were found on comparison with cash book-
ु 10900 Rपए का एक aेbडट 'ks"k Tदखाया A रोकड़ बह' ls तल
31 Tदसंबर 2015 को पास बक ु ना djus
पर *न,न-ल/खत vUrj पाए गए &
(1) He deposited cheques worth Rs. 750 out of which cheque amounting for Rs. 480 were
credited in pass book on 3rd January, 2015.
mlus 750 Rपये मUू य चेक जमा Nकयs िजसम) से 480 Rपये के चेक 3 जनवर' 2015 dks पासबक
ु
म) जमा Nकए गएA
(2) He gave a cheque to Mahendra worth Rs. 300 which was not presented for payment as yet.
mlus 300 Rपये मUू य के एक pSd मह) d dks Tदया था जो अभी तक भग
ु तान के -लए O?तत
ु नह'ं
Nकया गया था A
(3) A customer directly deposited Rs. 90 in our bank a/c which was not recorded in cash book.
(4) एक Wाहक us सीधे बCक [kkrs esa 90 Rपए जमा fd;s ftldk ys[kk jksdM iqLrd esa ugha
gqvk
(5) There was a credit entry in pass book of Rs. 10 for interest.
ikl cqd esa 10 Rपए C;kt ds /kuh fd;s x;sA
(6) Rs. 20 were debited in pass book as bank charges not entered in cash book.
(7) ikl cqd esa 20 Rपए cSad O;; ds _.kh fd;s x;sA ftldk ys[kk jksdM cgh esa ugha
gqvkA
Prepare Bank Reconciliation Statement. cSad lek/kku fooj.k rS;kj dhft,A
5% O*तवष< क= दर से ?थायी Nकeत पvध*त के }kjk मUू य wास लगते हुए चार वषx का यंk खाता बनाइएI
Maheshwari Steel Company purchased machinery on 1st Jan., 2014 for Rs. 20,000. On 1st Jan., 2015 second machinery
st
Prepare Machinery account for 4 years by using Fixed Instalment Method for providing depreciation @ 5% per annum.
50. cMtkR;k cznlZ us 1 tuojh 2014 dks 45000 :å dh iqjkuh e”khu [kjhnh vkSj mldh ejEer o
LFkkiuk ij 5000 :å O;; fd;kA 1 tuojh 2015 dks ,d vkSj e”khu 15000 :å esa [kjhnh x;hA
1 tqykbZ 2016 dks og e”khu tks 1 tuojh 2014 esa [kjhnh Fkh] 36000 :å esa csp nh vkSj
mlh fnu rhljh e”khu 25000 :å dh ykxr dh Ø; dh x;hA
;fn QeZ 10% okf’kZd nj ls LFkk;h fd”r i)fr ij ál dk vk;kstu djrh gS] rks 2014 ls 2016 rd
e”khu [kkrk rS;kj dfj;sA
On 1st Jan., 2014 Badjatya Brothers purchased an old machine for Rs. 45000 and spent Rs. 5000 on
its erection and repair. Another machine was purchased on 1st Jan., 2015 for Rs. 15000. On 1st July
2016 that machine was sold for Rs. 36000, which was purchased on 1st Jan., 2014 and third machine
was purchased for Rs. 25000 on the same date.
If firm charges depreciation @ 10% p.a. on Fixed Installment Method then prepare Machinery
Account from 2014 to 2016.
51. 1 vizSy 2014 dks ,d dEiuh us ,d e”khu 10000 :å esa Ø; dhA 10% izfro’kZ dh nj ls ?kVrh
fd”r i)fr ls ál yxkrs gq, 2 o’kksZa ds fy, iath ¼tuZy½ izfof’V;k¡ nhft,] tcfd O;kikfjd o’kZ
izR;sd o’kZ 31 fnlEcj dks lekIr gksrk gSA
On 1st April 2014 a company purchased a machine costing Rs. 10000. Charge depreciation by
diminishing balance method at the rate of 10% per annum and pass journal entries for two years,
when the accounts are closed on 31st Dec. each year.
52. ,d o;kikfjd laLFkk us 1 tqykbZ 2012 dks ,d ;U= 65000 :å esa [kjhnk rFkk 2200 :å mldh
<qykbZ ds fn;sA mldh LFkkiuk ij 2800 :å O;; fd;sA 1 tuojh 2013 dks ,d vU; ;U= 10000 :å
dh ykxr ls [kjhnk x;kA laLFkk us 10% izfro’kZ dh nj ls ewY; ál Øekxr “ks’k i)fr ls yxkus dk
fu”p; fd;kA laLFkk viuh iqLrdsa izfro’kZ 31 fnlEcj dks cUn djrh gSA
izFke rhu o’kksZ dk ;U= [kkrk cukb,A
A trading concern on 1st July 2012 purchased a machine for Rs. 65000 and paid Rs. 2200 on its
freight. They also spent Rs. 2800 on its establishment. On 1st Jan. 2013, another machine purchased
for Rs. 10,000 provide depreciation @ 10% per annum on Diminishing Balance Method. The
concern closes its books every year on 31st December.
Prepare Machinery Account for first three years.
53. What do you mean by Depreciation? Why depreciation is charged on assets?
54. Explain with examples fixed method of charging depreciation.
55. Explain with examples written down method of charging depreciation.
Unit - IV
56. What is an asset? Explain its types (Classification).
lEifRr D;k gS\ blds izdkj ¼oxhZdj.k½ crkb,A
57. What do you mean by liability? Explain its different types.
nkf;Ro ls vki D;k le>rs gSa\ blds fofHkUu izdkj crkb,A
58. What is profit and loss account? Explain the items of debit side and items of credit side.
ykHk&gkfu [kkrk D;k gS\ blds _.kh o /kuh i{k dh enksa dks crkb,A
59. Define the Balance sheet? Discuss its limitation.
fpVBs dks le>kb,A bldh lhek,sa crkb,A
60. Define the Trading account? Discuss its item of debits side and credit side with specimen.
O;kikj [kkrk D;k gS\ blds _.kh o /kuh i{k dh enksa dks uewus lfgr crkb,A
61. Differentiate the trial balance and balance sheet.
lek;kstu ls vki D;k leÖkrs gSa\ blds mÌs”;ks dks leÖkkb;sA
63. Prepare trading account with the following information.
fuEu lwpukvksa ls O;kikj [kkrk rS;kj dhft, &
Particular Rs.
Opening Stock izkjfEHkd jgfr;k 10,000
Purchases Ø; 40,000
Sales foØ; 80,000
Purchases Returns Ø; okilh 2,000
Sales Returns foØ; okilh 3,000
Wages etnwjh 7,000
Carriage Inward vkUrfjd <qykbZ 2,000
Coal, Power dks;yk o “kfDr 1,000
Octroi pq¡xh 1,500
64. Prepare Trading and Profit and Loss a/c from the following figures which were taken from the
books of Ratan Chand & Bros. as on 31st March 2016:
jru pUnz ,.M cznlZ ds fuEu fooj.k ls 31 ekpZ 2016 ds fy, O;kikj ,oa ykHk&gkfu [kkrk rS;kj dhft,&
Particular Rs.
Opening Stock izkjfEHkd jgfr;k 3,000
Salaries osru 575
Wages etnwjh 125
Purchases Ø; 7,825
Trade Expenses O;kikfjd O;; 345
65. Prepare Trading and Profit and Loss a/c for the year ending on 31st March 2016 from the
following particulars of Shri Sanjay of Indore:
Jh lat;] bUnkSj ds fuEu fooj.k ls 31 ekpZ 2016 ds fy, O;kikj ,oa ykHk&gkfu [kkrk rS;kj dhft,&
Amount
Name of Accounts
Amount (Rs.) (Rs.)
Opening Stock izkjfEHkd jgfr;k 8,000
Rent and Rates fdjk;k 300
Trade expenses O;kikfjd O;; 600
Return Inwards vkUrfjd okilh 600
Sales foØ; 82,000
Purchases Ø; 50,000
Purchases Returns Ø; okilh 300
Discount NwV 240
Discount NwV 150
Commission deh’ku 110
Salaries osru 2,000
Legal Expenses dkuwuh O;; 150
Audit Fees vads{k.k 160
Bank Charges cSad O;; 140
Sales Tax foØ; dj 150
Rent Received fdjk;k] 200
Interest on Drawings vkgj.k ij O;kt 160
Interest on Investment fofu;ksxksa ij O;kt 500
Repairs and Renewals ejEer ,oa uohuhdj.k 260
66. Following is the trial balance of M/s Gyanchand & Sons as on 31st March 2016. Prepare their
final accounts:
31 ekpZ 2016 dks eSå Kku pUnz ,.M lUl ds fuEufyf[kr ryiV ls vfUre [kkrs cukb;s&
Name of Accounts Debit (Rs.) Credit (Rs.)
Purchases Ø; 16,000
Discount Received NwV 1,000
Wages etnwjh 6,500
Sales foØ; 30,000
Returns okilh 200 300
Salaries osru 2,000
Travelling Expenses O;kikfjd O;; 500
Carriage Inward vkUrfjd <qykbZ 300
Insurance chek 100
Commission deh’ku 300
Rent and Taxes fdjk;k]o dj 500
Cash in Hand jksdM gkFk esa 100
Cash at Bank jksdM cSad esa 2,700
Bad debts v’kks); _.k 300
Building Hkou 4,000
Machinery e”khu 2,000
Opening Stock izkjfEHkd jgfr;k 5,800
Capital iw¡th 12,000
Debtors and Creditors nsunkj o ysunkj 4,000 2,000
45,300 45300
Closing Stock as on 31 March 2016 was Rs. 6,000 31 ekpZ 2016 dks vfUre jgfr;s dk ewY; 6000
st
:å FkkA
67. From the following Trial balance prepare trading and profit & loss account for the year ending
on 31st March 2016 and balance sheet as on the date:
31 ekpZ 2016 dks lekIr gksus okys o‘kZ ds fy;s O;kikj [kkrk] ykHk&gkfu [kkrk rFkk vkfFkZd fpV~Bk
rS;kj dhft,&
Name of Accounts Debit (Rs.) Credit (Rs.)
Capital a/c iw¡th 35,000
39,000
Cash in hand jksdM gkFk esa 2,000
Cash at Bank jksdM cSad esa 6,000
Wages etnwjh 5,000
Salaries osru 1,500
Insurance chek 300
Land and Building Hkwfe o Hkou 20,000
Plant and Machinery IykaV o e’khu 10,000
Bills Receivable and Bills payable izkI; fcy rFkk ns; fcy 3,000 7,000
Debtors and Creditors nsunkj o ysunkj 10,700 13,500
Discount NwV 200 600
Carriage inward vkUrfjd <qykbZ 450
Freight HkkMk 550
Opening Stock izkjfEHkd jgfr;k 4,000
Advertisement foKkiu 900
Depreciation on Machinery e”khu ij àkl 1,000
Drawings vkgj.k 1,000
Total ;ksx 95,600 95,600
Closing stock is valued at Rs. 6,500 vfUre jgfr;s dk ewY; 6500 :å gSA
68. Prepare final accounts from the trial balance of Anis Trading Co. as on 31st March 2016. Their
trial balance is as follow:
31 ekpZ 2016 dks eSå vful VªsfMx daå ds fuEufyf[kr ryiV ls vfUre [kkrs cukb;s&
Name of Accounts Debit (Rs.) Credit (Rs.)
Sales foØ; 15,000
Purchases Ø; 10,000
Machinery e’khu 5,000
Tools midj.k 2,000
Building Hkou 7,000
Loan _.k 5,000
Cash in hand jksdM gkFk esa 500
Cash at Bank jksdM cSad esa 10,000
Opening Stock izkjfEHkd jgfr;k 7,000
Printing Expenses NikbZ O;; 50
Wages etnwjh 100
Repairs ejEer 70
Salaries osru 230
Sundry Debtors fofo/k nsunkj 4,000
Discount NwV 100 150
Rent and Taxes fdjk;k]o dj 50
Carriage on Purchases Ø; ij HkkMk 50
General Expenses lkekU; O;; 100
Coal and Gas H dks;yk o xSl 200
Capital iw¡th 22,300
Sundry Creditors fofo/k ysunkj 4,000
Total ;ksx 46,450 46,450
Closing stock Rs. 5,000 vfUre jgfr;k 5000 :åA
Unit - V
69. What do you understand by the financial statements? Give the Performa of financial statements.
70. From the following balance taken form the books of Kamal & Co. as on 31st March, 2016,
prepare final accounts:
31 ekpZ 2016 dks dey ,.M daå dh iqLrdks ls izkIr lwpukvksa ds vk/kkj ij vfUre [kkrs rS;kj dhft, &
Amount Amount
Debit balance Credit balance
(Rs.) (Rs.)
Purchase Ø; 16,000 Sales foØ; 30,000
Mortgage Loan, with Interest up to
Discount NwV 1,300 3,050
31st March ca/kd _.k ij C;kt
Wages etnwjh 6,500 Capital iw¡th 10,655
Travelling Expenses ;k«kk O;; 500 Creditors ysunkj 2,100
Railway Freight jsy HkkMk 275
Insurance chek 150
Commission deh”ku 325
Rent and Taxes fdjk;k] o dj 500
Cash in hand jksdM gkFk esa 25
Cash in Bank jksdM cSad esa 2,725
Stable charges vLrcy O;; 195
Repairs ejEer 105
Sundry Exp. fofo/k O;; 55
Salaries osru 2,000
Interest on Mortgage Loan ca/kd _.k ij
150
C;kt
Building Hkou 4,000
Machinery e’khu 1,500
Horse and Carts ?kksMk xkMh 500
Opening Stock izkjfEHkd jgfr;k 5,750
Debtors nsunkj 3,250
Total ;ksx 45,805 45,805
Adjustments: (i) Advance Rent and Tax Rs. 30. (ii) Depreciation on building by 2.5% and
Machinery by 5%. (iii) Rs. 20 is outstanding for insurance. (iv)Closing stock was valued at Rs.
6,075.
lek;kstuk,sa& ¼1½ vfxze fdjk;k o dj 30 :åA ¼2½ Hkou ij 2-5 izfr”kr o e”khu ij 5 izfr”kr àkl vifyf[kr
dhft,A ¼3½ chesa ds 20 :å vnRr gSA ¼4½ vfUre jgfr;s dk ewY; 6075 :å FkkA
71. From the following trial balance as on 31st March, 2016 prepare final accounts of Manikchand
Moolchand Patodi:
31 ekpZ 2016 dks eSå ekfudpUnz ewypUnz irkSnh ds fuEufyf[kr ryiV ls vfUre [kkrs cukb;s&
Amount Amount
Debit balance Credit balance
(Rs.) (Rs.)
Drawing vkgj.k 2,000 Capital iw¡th 10,000
Travelling Exp. ;k«kk O;; 500 Sales foØ; 25,000
Salary osru 1,500 Purchase Returns Ø; okilh 300
Wages etnwjh 2,000 Sundry Creditors fofo/k ysunkj 2,700
Furniture QuhZpj 700
Discount NwV 200
Purchase Ø; 16,000
Sales returns foØ; okilh 400
Opening Stock izkjfEHkd jgfr;k 4,000
Stationary LVs”kujh 200
Cash in Hand jksdM gkFk esa 6,100
Cash at Bank jksdM cSad esa 200
Total ;ksx 38,000 38,000
Adjustments: (i) Outstanding salary Rs. 150, (ii) Prepaid Travelling Exp. Rs. 60, (iii) Reserve
for bad debts on debtors at 5%, (iv) Depreciation on furniture Rs. 50.
lek;kstuk,sa& ¼1½ vnRr osru 150 :åA ¼2½ iwoZnRr ;k«kk O;; 60 :åA ¼3½ nsunkjks ij 5 izfr”kr
v”kks); _.k ds fy, lap; dhft,A ¼4½ QuhZpj ij 50 :å ewY; àkl djuk gSA
72. From the following trial balance prepare Trading and Profit and Loss a/c and balance sheet as
on 31st March 2016 of Sanjay & Brothers.
fuEu ryiV ls 31 ekpZ 2016 dks lekIr gksus okys o‘kZ ds fy;s lat; ,.M cznlZ dk O;kikj [kkrk]
ykHk&gkfu [kkrk rFkk vkfFkZd fpV~Bk rS;kj dhft,&
Amount Amount
Debit balance Credit balance
(Rs.) (Rs.)
Cash at Bank jksdM cSad esa 3,900 Capital iw¡th 71,000
Purchase Ø; 41,000 Sales foØ; 98,800
Sales returns foØ; okilh 600 Purchase Returns Ø; okilh 500
Productive Wages mRiknd etnwjh 10,500 Creditors ysunkj 6.300
Fuel and Power bZ/ku o “kfDr 4,000
Salary and wages osru 15,000
Carriage outward okgjh <qykbZ 3,200
Carriage inward vkUrfjd <qykbZ 2,000
Opening Stock izkjfEHkd jgfr;k 5,800
Building Hkou 40,000
Machinery and Plant IykaV o e’khu 20,000
Furniture QuhZpj 7,500
Debtors nsunkj 14,500
General Exp. lkekU; O;; 3,000
Insurance chek 600
Drawings vkgj.k 5,000
Total ;ksx 1,76,600 1,76,600
Adjustments: lek;kstuk,sa&
1. Closing stock was valued at Rs. 7,000 on 31st March 2016.
31 ekpZ 2016 dks vfUre jgfr;s dk ewY; 7000 :å FkkA
2. Depreciation on Building, Machine and Furniture by Rs. 2,000; Rs. 3,000 and Rs. 1,500
respectively.
Hkou]e”khu vkSj QuhZpj ij Øe”k% 2000:å] 3000 :å vkSj 1500 :å àkl djuk gSA
3. Salary Rs. 1,500 is outstanding.
osru ij 1500 :å vnRr gSA
4. Charge 5% interest on drawing.
vkgj.k ij 5 izfr”kr C;kt yxkb;sA
5. Rs. 170 is prepaid for insurance.
ches ds fy;s 170 :å iwoZnRr gSA
6. Make a reserve for bad debts on debtors Rs. 1,000
nsunkjks ij 1000 :å v”kks); _.k ds fy, lap; dhft,A
7. Goods purchased worth Rs. 5,000 which was included in list of closing stock but not entered
5000 :å dk eky Ø; fd;k x;k tks vfUre jgfr;s esa “kkfey dj fy;k x;k ijUrq Ø; iqLrd esa ugha fy[kk
x;kA
73. From the following balances prepare Trading and Profit and Loss a/c and balance sheet as on
31st March 2016
fuEu fooj.k ls 31 ekpZ 2016 ds fy;s O;kikj [kkrk] ykHk&gkfu [kkrk rFkk vkfFkZd fpV~Bk rS;kj
dhft,&
Amount Amount
Debit balance Credit balance
(Rs.) (Rs.)
Opening stock izkjfEHkd jgfr;k 4,200 Capital iw¡th 16,000
Purchases Ø; 16,500 Sales foØ; 25,000
Sales Returns foØ; okilh 300 Sundry Creditors fofo/k ysunkj 2,000
Sundry Debtors fofo/k nsunkj 4,300 Commission deh'ku 140
Building Hkou 10,600
Bills Receivable izkI; fcy 2,000
Salary osru 1,600
Tax and Insurance dj o chek 500
General Exp lkekU; O;; 600
Discount NwV 300
Freight on Purchase Ø; ij HkkMk 240
Drawings vkgj.k 600
Wages etnwjh 1,000
Cash jksdM 400
Total ;ksx 43,140 Total ;ksx 43,140
Adjustments:
1. Closing stock was valued at Rs.4,500. vfUre jgfr;k dk ewY; 4500 :å gSA
2. Salary and wages are outstanding Rs. 160 and Rs. 100 respectively. vnRr ossru o etnwjh
Øe'k- 160 o 100 :å gSA
3. Insurance prepaid Rs. 45 ches ds fy;s 45 :å iwoZnRr gSA
4. Rs. 60 is due to be received for commission. deh”ku ds 60 :å feyus “ks‘k gSA
5. Create 5% on debtors for bad debts reserve. nsunkjks ij 5 izfr”kr v”kks); _.k ds fy, lafpfr
dhft,A
6. Depreciate building by 4%Hkou ij 4 izfr”kr àkl yxkb;sA
74. The following are the balances in the books of a trader on 31st March, 2016-
31 ekpZ 2016 dks ,d O;kikjh dh iqLrdksa esa fuEu “ks’k Fksa &
Amount Amount
Debit balance Credit balance
(Rs.) (Rs.)
Purchase Ø; 50,000 Capital iw¡th 60,000
Opening Stock izkjfEHkd jgfr;k 27,000 Sales foØ; 85,000
Advertisement foKkiu 2,000 Bank Overdraft cSad vf/kfod’kZ 15,000
Plant & Machinery IykaV o e’khu 18,000 Creditors ysunkj 5,000
Wages etnwjh 10,000 Bills Payable ns; fcy 900
Cart and Horses xkMh o ?kksMk 1,500
Debtors nsunkj 19,000
Rent fdjk;k] 1,000
Cash in hand jksdM gkFk esa 6,000
Repairs ejEer 1,200
Bills Receivable izkI; fcy 5,000
Depreciations àkl 2,400
Land and Building Hkwfe o Hkou 20,000
Interest C;kt 1,300
Total ;ksx 1,65,900 1,65,900
Prepare Trading and Profit & Loss a/c for the year ending after considering:
(i) Closing stock Rs. 25,000 vfUre jgfr;k 25000 :å, (ii) Wages outstanding Rs. 150 vnRr etnwjh
150 :å, (iii) Prepaid Rent Rs. 200 iwoZnRr fdjk;k 200 :å, (iv) Depreciate on Plant and Machinery
by 5% and Land and Building by 10%IykaV o e”khu ij 5 izfr”kr àkl vkSj Hkwfe Hkou ij 10 izfr”kr
àkl vifyf[kr djuk gS, (v) Make a reserve for bad debts by 5% on sundry debtors nsunkjks ij 5
izfr”kr v”kks); _.k ds fy;s lap; dhft;sA
Amount Amount
Debit balance Credit balance
(Rs.) (Rs.)
Cash jksdM 1,500 Capital iw¡th 50,000
Opening stock izkjfEHkd jgfr;k 10,000 Sales foØ; 25,000
Purchases Ø; 20,000 Purchase Returns Ø; okilh 1,000
Sales Returns foØ; okilh 500 Bills Payable ns; fcy 4,000
Wages etnwjh 1,500 Sundry Creditors fofo/k ysunkj 5,000
Salary and wages osru etnwjh 2,000
Insurance chek 1,000
Bad Debts v”kks); _.k 1,000
Drawings vkgj.k 2,000
Furniture QuhZpj 5,000
Bills Receivable izkI; fcy 3,500
Sundry Debtors fofo/k nsunkj 10,000
Building Hkou 27,000
Total ;ksx 85,000 85,000
Adjustment lek;kstuk;sa:
(i) Prepaid insurance
Rs. 250 iwoZnRr chek 250 :å, (ii) Outstanding wages Rs. 500 vnRr etnwjh 500 :å (iii)
Depreciate on Building @ 3% and Furniture @ 10%Hkou ij 3 izfr”kr vkSj QuhZpj ij 10
izfr”kr àkl vifyf[kr djuk gS, (iv) Create Bad Debts Reserve on Debtors @ 5%nsunkjks ij 5
izfr”kr v”kks); _.k ds fy;s lap; dhft;s] (v) Closing Stock Rs. 15,000 vfUre jgfr;k 15000 :åA
76. From the following Trial Balance of Kapariya, prepare Trading and Profit & Loss accounts for
the year ending on 31st March, 2016 and balance sheet as at that date:
fuEu ryiV ls 31 ekpZ 2016 dks lekIr gksus okys o‘kZ ds fy;s dikfj;k dk O;kikj [kkrk] ykHk&gkfu
[kkrk rFkk vkfFkZd fpV~Bk rS;kj dhft,&
Salary osru 4,000 Capital iw¡th 40,000
Wages etnwjh 3,000 Sundry Creditors fofo/k ysunkj 7,000
Furniture QuhZpj 5,000 Sales foØ; 55,000
Purchases Ø; 44,000 Purchase Returns Ø; okilh 1,000
Drawings vkgj.k 5,000
Travelling Exp. ;k«kk O;; 1,500
Bad debts v’kks); _.k 500
Sales Returns foØ; okilh 500
Cash balance jksdM 5,000
Sundry Debtors fofo/k nsunkj 5,000
Opening Stock izkjfEHkd jgfr;k 9,500
Building Hkou 20,000
Total ;ksx 1,03,000 1,03,000
Adjustment lek;kstuk;sa:
(i) Closing Stock Rs. 15,000 vfUre jgfr;k 15000 :å; (ii) Salaries Outstanding Rs. 250 vnRr osru
250 :å; (iii) Advance Travelling Expenses Rs. 200 vfxze ;k«kk O;; 200 :å; (iv) Make 5% Reserve
on Debtors nsunkjks ij 5 izfr”kr lap; dhft;s; (v) Write off 10% Depreciation on Furniture QuhZpj
ij 10 izfr”kr àkl vifyf[kr djuk gSA
77. From the trial balance of Ramesh Chandra as at 31st March, 2016, prepare Trading and Profit &
Loss a/c for the year ending on 31st March 2016 and balance sheet as at that date:
fuEu ryiV ls 31 ekpZ 2016 dks lekIr gksus okys o‘kZ ds fy;s jes”k pUnz dk O;kikj [kkrk] ykHk&gkfu
[kkrk rFkk vkfFkZd fpV~Bk rS;kj dhft,&
Amount Amount
Debit balance Credit balance
(Rs.) (Rs.)
Drawings vkgj.k 5,000 Capital iw¡th 60,000
Salaries osru 3,000 Sales foØ; 60,000
Travelling Exp. ;k«kk O;; 1,500 Purchases Returns Ø; okilh 1,000
Wages etnwjh 4,000 Sundry Creditors fofo/k ysunkj 2,000
Bad debts v’kks); _.k 500
Purchases Ø; 40,000
Furniture QuhZpj 5,000
Sales Returns foØ; okilh 500
Cash Balance jksdM 25,000
Sundry Debtors fofo/k nsunkj 5,000
Opening Stock izkjfEHkd jgfr;k 13,500
Building Hkou 20,000
Total ;ksx 1,23,000 1,23,000
Adjustment lek;kstuk;sa:
(i) Closing Stock Rs. 15,000 vfUre jgfr;k 15000 :å, (ii) Salary Outstanding Rs. 250 vnRr osru
250 :å, (iii) Advance Travelling Exp. Rs. 200 vfxze ;k«kk O;; 200 :å (iv) Make 5% Reserve on
Debtors nsunkjks ij 5 izfr”kr lap; dhft;s, (v) Write off 10% Depreciation on Furniture QuhZpj ij
10 izfr”kr àkl vifyf[kr djuk gSA
78. From the following balances of a trader you are required to prepare Trading and Profit and Loss
a/c & Balance Sheet as on 31st March, 2016:
fuEu ryiV ls 31 ekpZ 2016 dks lekIr gksus okys o‘kZ ds fy;s ,d O;kikjh dk O;kikj [kkrk] ykHk&gkfu
[kkrk rFkk vkfFkZd fpV~Bk rS;kj dhft,&
Capital iw¡th 1,00,000
Drawings vkgj.k 7,500
Land and Building Hkwfe o Hkou 45,000
Plant and Machinery IykaV o e’khu 20,000
Patents isVsUV 4,500
B/R & B/P izkI; fcy rFkk ns; fcy 1,750 1,900
Opening Stock izkjfEHkd jgfr;k 19,000
Purchases Ø; 25,000
Wages etnwjh 10,500
Carriage Inwards vkUrfjd <qykbZ 500
Carriage Outwards okgjh <qykbZ 2,750
Salaries osru 2,500
Rent, Rates and Taxes fdjk;k] nj o dj 1,400
Discount NwV 750
Cash in Hand jksdM gkFk esa 1,200
Cash at Bank jksdM cSad esa 10,000
Sundry Debtors and Creditors fofo/k nsunkj o ysunkj 24,000 20,000
Repairs ejEer 900
Sales and Purchases Returns foØ; o Ø; okilh 1,000 1,325
Bad Debts v’kks); _.k 600
Advertisements foKkiu 250
Sales foØ; 57,500
Sundry Exp. fofo/k O;; 800
Furniture QuhZpj 600
Stationery LVs’kujh 225
Total ;ksx 1,80,725 1,80,725
Adjust the Following fuEu dks lek;ksftr djuk gS:
(i) Depreciation on Plant and Machinery by 5%, Patent by 15%, Furniture by 5%.
IykaV o e”khu ij 5 izfr”kr] isVsUV ij 15 izfr”kr] QuhZpj ij 5 izfr”kr àkl vifyf[kr djuk gS
(ii) Closing Stock was valued at Rs. 30,000. vfUre jgfr;k dk ewY; 30000 :å FkkA
(iii) Create Reserve for Bad debts 5% on debtors nsunkjks ij 5 izfr”kr v”kks); _.k ds fy;s lap;
dhft;sA
(iv) Rs. 750 for wages and Rs. 225 are outstanding for salary. etnwjh 750 :å vkSj osru 225 :å vnRr
gSA
(v) Tax are prepaid for Rs. 200 dj ds 200 :å iwoZnRr gSaA
79. Below given the Trial Balance of Shri Ghanshyam Das in respect of the year ending on 31st
March, 2016, prepare Trading and Profit & Loss account for the year ending on 31st March,
2016 and Balance Sheet as at that date:
31 ekpZ 2016 dks lekIr gksus okys o‘kZ ds fy;s Jh ?ku”;ke nkl dk ryiV uhps fn;k x;k gS] 31 ekpZ
2016 dks lekIr gksus okys o‘kZ ds fy;s O;kikj [kkrk] ykHk&gkfu [kkrk rFkk vkfFkZd fpV~Bk rS;kj
dhft,&
Amount Amount
Debit balance Credit balance
(Rs.) (Rs.)
Opening Stock izkjfEHkd jgfr;k 16,000 Bank Loan cSad _.k 4,400
Building Hkou 24,000 Sundry Creditors fofo/k ysunkj 11,600
Sundry Debtors fofo/k nsunkj 17,000 Capital iw¡th 32,000
Machinery e’khu 10,000 Sales oØ; 1,30,000
Drawings vkgj.k 4,000 Discount NwV 400
Purchases Ø; 90,000 Purchases Returns Ø; okilh 800
Provision for Bad Debts v”kks); _.k
Sales Returns foØ; okilh 600 400
ds fy;s izko/kku
Salaries osru 8,200 Bill Payable ns; fcy 2,000
Freight on Purchases Ø; ij HkkMk 1,250
Bad Debts v’kks); _.k 300
Bills Receivable izkI; fcy 4,500
Cash in hand jksdM gkFk esa 1,400
Trade Exp. O;kikj O;; 3,600
Total ;ksx 1,82,350 1,82,350
Adjustments lek;kstuk;sa:
(a) Closing stock on 31st March 2016 was Rs. 12,000 vfUre jgfr;k 31 ekpZ 2016 dks 12000 :å
FkkA
(b) Interest at the rate of 5% p.a. was to be allowed on capital, iw¡th ij 5 izfr”kr dh nj ls C;kt ns;
gSA
(c) Rs. 800 are outstanding for salaries, osru ds 800 :å vnRr gSA
(d) Insurance prepaid Rs. 150 iwoZnRr chek 150 :åA
(e) Depreciation is to be written-off on building at 2% and machinery at 10%Hkou ij 2 izfr”kr
vkSj e”khu ij 10 izfr”kr àkl vifyf[kr djuk gS
(f) Provision for bad and doubtful debts is to be made on debtors @ 5%nsunkjks ij 5 izfr”kr
v”kks); ,oa lafnX/k _.k ds fy;s izko/kku dhft;sA
(g) Commission earned but not received Rs. 200 deh”ku 200 :å ns; ijUrq izkIr ugha gqvkA
80. From the following trial balances of Bhondumal & Sons as on 31st March 2016 prepare Trading
and Profit and Loss a/c and Balance Sheet:
fuEu ryiV ls 31 ekpZ 2016 dks lekIr gksus okys o‘kZ ds fy;s Hkksanwey ,.M lUl dk O;kikj [kkrk]
ykHk&gkfu [kkrk rFkk vkfFkZd fpV~Bk rS;kj dhft,&
Particular Debit (Rs.) Credit (Rs.)
Opening Stock izkjfEHkd jgfr;k 3,211
Carriage on Purchases Ø; ij <qykbZ 304
Purchases and Sales Ø; o foØ; 28,825 33,059
Building Hkou 3,000
Salary osru 500
Cash at Bank cSad esa jksdM 7,050
Returns okilh 125 95
Bad debts and Bad Debts Reserve v’kks); _.k 230 195
Debtors and Creditors nsunkj o ysunkj 4,000 1,221
Local Taxes LFkkuh; dj 650
Wages etnwjh 2,340
Rent Received fdjk;k izkIr 420
Discount Received NwV izkIr 180
Commission Received deh”ku izkIr 25
Bills Payable ns; fcy 1,540
Capital iw¡th 13,500
Total ;ksx 50,235 50,235
Adjustments lek;kstuk;sa:
(i) Salary is paid for 5 months only @ Rs. 100 osru 100 :å dh nj ls 5 ekg dk fn;k x;k gSA
(ii) Purchased furniture on credit with Rs. 1,000 from A-One Furniture Mart, this is omitted
from recording. ,&ou QuhZpj ekVZ ls 1000 :å dk QuhZpj m/kkj [kjhnk x;k ftldk ys[kk djuk
NwV x;kA
(iii) Make a reserve for bad debts at 5% on sundry debtors. fofo/k nsunkjks ij 5 izfr”kr v”kks);
_.k ds fy;s lap; dhft;sA
(iv) Rs. 100 of rent received in advance fdjk;s ds 100 :å vfxze izkIr fd;s gSaA
(iv) Write off depreciation on Building by 10%Hkou ij 10 izfr”kr àkl vifyf[kr djuk gS
(v) At the end of the year goods worth Rs. 2,500 remained unsold. o’kZ ds vUr esa 2500 :å dk
eky fcuk fcdk jg x;kA
Course Outcomes
Question Bank
Unit I
1. Define Business. What are the traditional objectives of business? Explain in detail.
2. What is importance of Business?
3. Explain the role of Business in societal development.
4. Differentiate amongst - Business, Profession and Employment.
5. Explain characteristics and objectives of Business organization.
6. What is business organization? Explain its features and objectives.
7. Elucidate the scope of business. Also, explain various function of Business.
8. Who are the stakeholders of modern Business ? Explain in detail.
10. What is the responsibility of business towards its various stakeholders ?Enumerate the
parameters.
11. “Business organization is sub-system of Economic-social system”. Explain.
12. Write short notes on
a. Industry
b. Commerce
UNIT II
13. Explain the factors which affect the choice of firm of a business.
14. Discuss the feature of sole proprietorship as the simplest form of business.
15. What type of businessestakes sole proprietorship as a form of business?Explain its advantages.
16. What are various advantages and disadvantages of sole proprietorshipbusiness?
17. Define Partnership. Explain its characteristics.
18. Differentiate sole proprietorship and partnership as form of business.
19. What are various types of Partnership Firm?
20. Discuss various types of partners in a Partnership Firm.
21. Explain Partnership Deed? What is the advantage of having a partnershipdeed?
22. What are the advantages and disadvantages of a Partnership Firm?
23. Describe how a Partnership or Partnership Firm can be dissolved?
24. Write short notes on
a. Partnership deed
b. Types of partners
25. Short notes on
a. Sole proprietorship Vs Partnership
b. Dissolution of partnership vs partnership firm
UNIT III
26. Define ‘Company’. What are its essential characteristics?
27. Explain the special privileges of a private company as compared to a publiccompany.
28. Bring out the difference between partnership and company form of organization.
29. Write notes on :
a. Chartered Companies
b. Government Companies
30. Classify company form of organization on the basis of liability of members.
31. Explain the process of formation of a company under the Companies Act, 1956.
32. “A certificate of incorporation is conclusive evidence that all therequirements of the Companies
Act have been complied with”. Comment.
34. How the alteration in the different clauses of Memorandum of Associationcan be made?
35. What is Articles of Association? What are its contents?
36. Distinguish between Memorandum of Association and Articles ofAssociation
37. What is a prospectus? Explain the requirements regarding issue of prospectus.Is itcompulsory for
a company to issue prospectus?
38. What are the various types of meetings in a company? Explain in detail.
39. Write short notes on
a. Statutory meetings
b. Annual general meetings
c. Extraordinary Meetings
40. Explain Winding up of a company. What are the ways to wind up a company?
Unit IV
41. Define Advertising. How it is used as powerful tool to drive profitable business?
42. “Advertising is a sort of machine made, mass production method of selling”. Comment.
43. What are the functions, benefits and aims of advertising?
44. How will you determine essential role of advertising?
45. Discuss the objectives of advertisement?
46. What are the benefits of advertising?
47. Discuss the functions of advertising in detail.
48. What is an advertisement copy? Explain the purpose of advertisement.
49. What are the requisites of a good advertisement copy?
50. Explain advertisement media. What are various types of advertisement media?
51. How the companies use advertisement media effectively?
Unit V
1. “The stock exchange is pulse of economy.” Discuss.
2. What are the factors affecting business of stock exchanges?
3. What are the functions of stock exchange?
4. Explain the meaning of stock exchange and also discuss its importance in financial system.
5. How the trading take place in stock market?
6. Differentiate between traditional method of settlement and modern method.
7. What is the procedure for settlement of a trade?
8. Discuss the role of stock exchanges as self-regulatory body.
9. What is a produce exchange? Explain its importance.
10. “Produce exchange is complimentary to stock exchange”. Comment.
11. What are the functions of produce exchange?
Class: B.Tech., Status of Course: NF ANCILLARY COURSE, Approved since session: 2014-15
Total Credits: 2.5, Periods (55 mts. each)/week: 4(L:4+T:0+P:0+S:0), Min.pds./sem.: 39
UNIT 1: DEFINITION, SCOPE & IMPORTANCE, NEED FOR PUBLIC AWARENESS [8 pds]
Environment definition, Eco System- Balanced ecosystem, Human activities- Food, Shelter,
Economic and Social Security. Effects of human activities on environment-Agriculture, Housing,
Industry, Mining and Transportation activities, Basics of Environmental Impact Assessment (Life
Cycle Assessment), Sustainable Development.
UNIT 2: NATURAL RESOURCES [8 pds]
Water Resources- Availability and Quality aspects, Water borne diseases, Water induced diseases,
Fluoride problem in drinking water. Mineral Resources, Forest Wealth, Material cycles- Carbon,
Nitrogen and Sulphur Cycles.
Energy- Different types of energy, Elecro-magnetic radiation. Conventional and Non-Conventional
sources- Hydro Electric, Fossil Fuel based, Nuclear, Solar, Biomass and Bio-gas. Hydrogen as an
alternative future source of Energy.
UNIT 3: ENVIRONMENTAL POLLUTION [8 pds]
Air Pollution- sources, effects and control. Distribution of pollutants in atmosphere, Air quality
standards. Water Pollution- sources, effects and control. Distribution of pollutants in water, water
quality standards. Land Pollution- sources, effects and control. Thermal and noise pollution, Public
Health aspects, Air Pollution, Solid waste management.
UNIT 4: CURRENT ENVIRONMENTAL ISSUES OF IMPORTANCE [8 pds]
Population Growth, Climate Change and Global warming- Effects, Urbanization, Automobile
pollution. Acid Rain, Ozone Layer depletion, Animal Husbandry.
UNIT 5: ENVIRONMENTAL PROTECTION [7 pds]
Role of Government, Legal aspects, Initiatives by Non-governmental Organizations (NGO),
Environmental Education, Women Education.
SUGGESTED READINGS:
Benny Joseph: ENVIRONMENTAL STUDIES
Dr. D.L. Manjunath: ENVIRONMENTAL STUDIES
R. Rajagopalan: ENVIRONMENTAL STUDIES
M. Anji Reddy: TEXT BOOK OF ENVIRONMENTAL SCIENCE & TECHNOLOGY
P. Venugopal Rao: PRINCIPLES OF ENVIRONMENTAL SCIENCE & ENGINEERING
Meenakshi: ENVIRONMENTAL SCIENCE & ENGINEERING
Sharn P.D.: ENVIRONMENTAL BIOLOGY
Ambast RS: ENVIRONMENTAL POLLUTION & MANAGEMENT
Course Outcomes
Course Outcomes
The students visits various industries to get an exposure to the various operations, processes etc.
in different types of industries.
Course Number: GKC281, Course Title: SC. METH., G.K. & CURRENT AFFAIRS II
Class: B.Tech., Status of Course: Core Course, Approved since session: 2016-17
Total Credits: 1, Periods (55 mts. each)/week: 2(L:1+T:0+P:0+S:1), Min.pds./sem: 26
Geography: India-State and Union territories-Population. Literacy. Capitals. India- Major Dams
and Rivers, Important towns and rivers on which they are located. Some important places,
national parks and wild life sanctuaries. Major imports and exports. Railways. Civil Aviation. Major
Crops. Minerals. Chief producing states.
History: History of India’s independence. Famous historical places in India. Important dates and
days.
Political Science: Indian Constitution (continued from fourth semester)- Mode of amendments.
Some important amendments. General Elections in India. Presidents and Prime Ministers of India
and their tenure. Defence forces and Awards in India.
Economics: Industrial development in India- Principal Manufacturing Industries of India. Industrial
financial institutions in India.
Science: Indian Space Programme. Development of Atomic Energy in India. Some inventions and
discoveries. Indian industrial institutes. Research centres and laboratories.
Games: Cricket. Hockey. Footbal. Table Tennis. Lawn Tennis. Volley-ball.
Current Affairs: From News papers.
SUGGESTED READING:
NCERT- Text books on History, Geography, Civics and General Science for Secondary Schools
News Papers and Magazines: Indian Express; Hindustan Times; India Today; Science Digest; Sunday; Readers Digest;
Competition Success Review; Careers and Competitions; Time; Newsweek; Illustrated Weekly of India.
The students are exposed to social service and youth activities in and around the campus to
inculcate social upliftment through dignity of labour and moral values.
Participation by the students in sports and games, literary, social, cultural and professional
activities is compulsory. The proficiency attained in them is evaluated every year and counted in
the assessment of the overall performance of the student to encourage a balanced and all-round
development of their personality.