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Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

1. Objective Type Questions:

A. Select the most appropriate alternatives from the following and rewrite the sentences:

Question 1.
Not for Profit concern renders ___________ services to public at large.
(a) commercial
(b) social
(c) individual
(d) group
Answer:
(b) social

Question 2.
Donation for Scholarship Fund is ___________
(a) Capital Receipt
(b) Revenue Receipt
(c) Capital Expenditure
(d) Revenue Expenditure
Answer:
(a) Capital Receipt

Question 3.
Income and Expenditure Account is a ___________ Account.
(a) Capital
(b) Real
(c) Personal
(d) Nominal
Answer:
(d) Nominal

Question 4.
Outstanding subscription at the end of the Accounting Year represents ___________
(a) Liability
(b) an Expenditure
(c) an Asset
(d) Capital Fund
Answer:
(c) an Asset

Question 5.
Subscription received in advance during the accounting year is ___________
(a) an Income
(b) an Expense
(c) an Asset
(d) a Liability
Answer:
(d) a Liability

Question 6.
Excess of Income over Expenditure is termed as ___________
(a) Deficit
(b) Profit
(c) Surplus
(d) Loss
Answer:
(c) Surplus

Question 7.
Not for Profit concern prepares ___________ Account instead of Profit and Loss Account to know the result.
(a) Trading
(b) Income and Expenditure
(c) Cash
(d) Receipt and Payments
Answer:
(b) Income and Expenditure

Question 8.
The closing balance of Receipts and Payments Account usually represent ___________
(a) Closing stock
(b) Cash and Bank Balance
(c) Surplus
(d) Deficit
Answer:
(b) Cash and Bank Balance

Question 9.
Not for Profit organization is also called ___________ organization.
(a) service
(b) trading
(c) profit-making
(d) commercial
Answer:
(a) service

Question 10.
Expenditure on Purchase of Building is a ___________ Expenditure.
(a) Capital
(b) Revenue
(c) General
(d) Recurring
Answer:
(a) Capital

B. Write the Word/Phrase/Term, which can substitute each of the following Statements.

Question 1.
The Form of Organization providing services to the society only.
Answer:
Not for Profit concern

Question 2.
An account which is prepared by Not for Profit concern instead of Profit and Loss Account.
Answer:
Income and Expenditure Account

Question 3.
Donations are received for a specific purpose.
Answer:
Specific donation/Capital Receipt

Question 4.
The Receipts are not recurring in nature.
Answer:
Capital Receipt

Question 5.
An Account that records only revenue items in case of Not a for-profit concern.
Answer:
Income and Expenditure Account

Question 6.
Accounts which records only cash transactions in case of Not for Profit concerns.
Answer:
Receipts and Payments Account

Question 7.
The income is earned during the year but not received during the year.
Answer:
Outstanding income

Question 8.
The credit balance of Income and Expenditure Account.
Answer:
Surplus

Question 9.
To excess of total assets over total liabilities of a Not for Profit concern.
Answer:
Capital Fund

Question 10.
All such receipts are non-recurring in nature and not forming a part of a regular flow of income.
Answer:
Capital Receipts

C. State whether the following statements are True or False with reasons.

Question 1.
Not for Profit concerns do not have a profit motive.
Answer:
This statement is True.
Not for profit concerns, the main aim is to give services to its members or to the society at large. They do not carry any Trading activity or Manufacturing activity so there is no question of having a profit motive for ‘Not for Profit’ concerns.

Question 2.
Charitable Institutions prepare Profit and Loss Accounts at the end of every financial year.
Answer:
This statement is False.
Charitable Institutions, Not for Profit concerns, do not undertake any trading activities and hence instead of Profit and Loss Account prepare Income-Expenditure Account to record all revenue expenses/losses and revenue incomes/gains of the current year.

Question 3.
There is no difference between Receipts and Payments Account and Income and Expenditure Account.
Answer:
This statement is False.
In the Receipts and Payments Account, all receipts and payments transactions in cash or through the bank are recorded irrespective of the current year, previous year, or next year while in Income-Expenditure Account, only the current year’s incomes and expenses (Revenue) are recorded.

Question 4.
Income and Expenditure Account represents either surplus or deficit.
Answer:
This statement is True.
In the Income and Expenditure Account, all revenue incomes and expenses are recorded and at the end of the specified period, the difference is found out which is known as ‘Surplus’ (Revenue incomes are more than Revenue expenses) or ‘Deficit’ (Revenue expenses are more than Revenue incomes).

Question 5.
Receipts and Payments Accounts do not have any opening balance.
Answer:
This statement is False.
Receipts and Payments Account is just like a cash book of trading concern and opening balance (Cash or Bank or Cash and Bank) must be there to start recording of transactions.

Question 6.
Not for Profit concerns do not prepare a Balance Sheet.
Answer:
This statement is False.
To know the financial position of the organization, at the end of the particular period, Not for Profit concerns prepare Balance Sheet.

Question 7.
Purchases of Sports Equipments is a Capital Expenditure.
Answer:
This statement is True.
Generally, the life span of sports equipment is more than one year, so the purchase of sports equipment is considered a capital expenditure.

Question 8.
Income and Expenditure Account is a Real Account.
Answer:
This statement is False.
In the Income and Expenditure Account, all the revenue incomes and revenue expenses are recorded and therefore it is a Nominal Account and not a Real Account.

Question 9.
The Receipts and Payments Account contains only the transactions relating to the current year.
Answer:
This statement is False.
In the Receipts and Payments Account, transactions of not only the current year but of the previous year or of the next year are also recorded.

Question 10.
Excess of Assets over liabilities is called Capital Fund.
Answer:
This statement is True.
For ‘Not for Profit’ concerns in the Balance Sheet, when a total of Assets is more than the total of Liabilities, the difference of amount is considered as ‘Capital Fund’.

D. Fill in the blanks.

Question 1.
Not for Profit organization is never engaged in ___________ activities.
Answer:
trading

Question 2.
Not for Profit organization is called ___________ organization.
Answer:
service

Question 3.
Receipts and Payments Account falls under the category of ___________ Account.
Answer:
Real

Question 4.
In Receipts and Payment Account the summary of ___________ transactions are recorded.
Answer:
cash

Question 5.
Income and Expenditure Account is similar to the ___________ Account of Trading concern.
Answer:
Profit and Loss

Question 6.
Credit side of Receipts and Payments Account shows cash ___________
Answer:
payments

Question 7.
Income and Expenditure Account is a ___________ Account.
Answer:
Nominal

Question 8.
Mumbai University prepares ___________ Account instead of a Profit and Loss account.
Answer:
Income and Expenditure

Question 9.
Subscription received from the members is considered as ___________ receipts.
Answer:
revenue

Question 10.
The transactions recorded in the Income and Expenditure Account related only to the ___________ year.
Answer:
current

E. Answer in one sentence only.

Question 1.
What do you mean by ‘Not for Profit’ Concern?
Answer:
A concern or organization which is formed and established to serve its members and society or the general public by undertaking various activities without any profit motive is called a ‘Not for Profit’ concern.

Question 2.
Which organizations prepare Income and Expenditure Account?
Answer:
‘Not for profit’ concern prepares Income and Expenditure Account.

Question 3.
What is Receipts and Payments Account?
Answer:
An account that is prepared by a ‘Not for Profit Concern’ to record a summary of all types of cash receipts and cash payments inclusive of bank transactions is called Receipts and Payments Account.

Question 4.
Why Income and Expenditure Account is prepared?
Answer:
Income and Expenditure Account is prepared to ascertain, whether the concern has sufficient income to meet its expenses, or not.

Question 5.
What is Capital Fund?
Answer:
Excess of Assets over Liabilities is known as Capital Fund which also consists of contributions, subscription, entrance fees, surplus income, etc.

Question 6.
What is a Subscription?
Answer:
Subscription is the periodical payment made by the members to the ‘Not for Profit’ concern for maintaining their membership.

Question 7.
What is ’Legacy’?
Answer:
Any asset, property, or amount of cash which ‘Not for Profit’ concern receives as per the provisions made in the will of the donor after his death is called Legacy.

Question 8.
What is Surplus?
Answer:
Excess of income over expenditure shown by Income and Expenditure Account represents Surplus for the financial year.

Question 9.
What do you mean by Non-recurring Expenses?
Answer:
Non-recurring expenses are the expenses that are made for the acquisition of fixed assets that gives benefits for a long period.

Question 10.
To which account ‘Surplus’ or ‘Deficit’ is transferred?
Answer:
‘Surplus’ or ‘Deficit’ is transferred to the Balance Sheet by adding it or subtracting it from Capital Fund.

F. I. Complete the Table:

Question 1.

Solution:

II. Salaries paid during the year:

Question 1.

Solution:

III. Rent received during the year:

Question 1.

Solution:

G. Calculate the following:

Question 1.
10 % p.a. Depreciation on Furniture ₹ 50,000 (for three months)
Solutions:
Depreciation = Cost of Asset × Rate × Period
= 50,000 × \(\frac{10}{100}\) × \(\frac{3}{12}\)
= ₹ 1250 Depr. for 3 months
Thus, Depreciation on furniture @ 10 % on ₹ 50,000 for 3 months = ₹ 1250.

Question 2.
12 % p.a. Interest on Bank loan ₹ 80,000 for 1 year.
Answer:
I = \(\frac{\mathrm{PRN}}{100}\)
= 80,000 × \(\frac{12}{100}\) × 1
= ₹ 9600.
Thus, interest on a Bank loan ₹ 80,000 for 1 year = ₹ 9600.

Question 3.
Opening stock of stationery ₹ 5,000, purchases of stationery ₹ 7000, outstanding stationery bill ₹ 12,000, closing stock ₹ 1000. What is the amount of stationery consumed?
Answer:

Question 4.
Salary ₹ 10,000, outstanding salary ₹ 5,000. Calculate the salary to be debited to the Income and Expenditure Account.
Answer:

Question 5.
Library Books ₹ ……………? Less 10% Depreciation ₹ 5,000 = ₹ 45,000.
Answer:
Library books ₹ 50,000. Less 10% Depreciation ₹ 5,000 = ? 45,000

H. Find odd one:

Question 1.
Trading Account, Profit and Loss Account, Receipts and Payments Account, Balance Sheet.
Answer:
Receipts and Payments Account

Question 2.
Machinery, Furniture, Computers, Salaries.
Answer:
Salaries

Question 3.
Subscription, Stationery, Interest Received, Locker Rent received.
Answer:
Stationery

Question 4.
Reliance Industries, Venna Vidya Mandir, Laxmi Hospital, Manoj Sports club.
Answer:
Reliance Industries

Question 5.
Surplus, Deficit, Net Profit, Capital fund.
Answer:
Net Profit

Practical Problems

Question 1.
Calculation of stationery consumed during the year

Adjustments:
1. ₹ 1,000 outstanding for the stationery bill.
2. Stock of Stationery as of 31 – 03 – 2019 was valued at ₹ 1,800.
With the above information, calculate the amount of Stationery consumed during the year and show its presence in final Accounts of a concern.
Solution:
In the books of ___________________

Balance Sheet as of 31 – 03 – 2019

Question 2.
Presentation of Subscription only

Adjustments:
The outstanding subscription for 2018-19 is ₹ 32,000.
With the above information, present the item Subscription in Income and Expenditure Account for the year ended 31 -03-2019 and Balance Sheet as on the date.
Solution:
In the books of ___________________

Balance Sheet as of 31st March 2019

Working Note:
Outstanding subs, given in the balance sheet as on 01-04-2018 are ₹ 26,000 (for 2016-17) and ₹ 35,000 (for 2017-18). Against that, as shown in Receipt – Payment A/c ₹ 23,000 and ₹ 30,000 are received respectively. Means ₹ 3,000 and ₹ 5,000 are still outstanding which are known in the current year balance sheet.

Question 3.

Adjustments:
Subscription outstanding for the year 2017-18 is ₹ 6,000.
During the previous year subscription received in advance for 2017-18 is ₹ 2,000.
The outstanding subscription of 2016-17 is ₹ 2,500.
With the help of the above information present the item Subscription in Income and Expenditure Account for the year ending 31-03-2018 and Balance Sheet as on that date.
Solution:
In the books of ___________________

Balance Sheet as of 31st March 2018

Question 4.
Preparation of Income and Expenditure Account only
Following is the Receipts and Payments Account of “Satara Sports Club” Satara.
Prepare Income and Expenditure Account for the year ending 31-03-2019.

Adjustments:
1. Outstanding subscription for the current year is ₹ 4,500.
2. Outstanding rent for the current year amounted to ₹ 1,000.
3. Entrance fees are to be treated as Revenue Income.
4. Stock of sports material as of 01-04-2018 ₹ 6,000 and on 31 – 03 – 2019 ₹ 14,000.
Solution:
In the books of ‘Satara Sports Club’ Satara

Working Notes:
1. Entrance fees are to be treated as Revenue income. Therefore entire amount is recorded on the income side.
2. Since the selling price of Furniture ₹ 4,500 is lower than its cost price of ₹ 8,000, there is a Loss in the sale of furniture.
It is calculated as follows:
Loss on sale of furniture = Book value (cost) – Selling price
= 8,000 – 4,500
= ₹ 3,500
It is debited to Income and Expenditure A/c.

Question 5.
“Bhartiya Kala Kendra”, Solapur gives you the following information for the year ended on 31-03-2018. Prepare Income and Expenditure Account for the year ending 31-03-2018.

Additional Information:
1. Legacies are to be capitalized.
2. Outstanding salary ₹ 200.
3. 50% of Entrance fees are to be capitalized.
Solution:
In the books of Bhartiya Kala Kendra, Solapur

Question 6.
Accounts of a Charitable Hospital
From the following particulars relating to “Radha-Krishna Charitable Hospital”, Pune.
Prepare Income and Expenditure Account for the year ending 31-03-2020 and Balance Sheet as of that date.

Additional Information:

Provide Depreciation on Equipments ₹ 1,900 and on Building ₹ 1,500.
Solution:
In the Books of Radha-Krishna Charitable Hospital, Pune

Balance Sheet as of 31st March 2020

Working Notes:
1. To find medicines consumed, here in the opening stock, purchases are added and the closing stock of medicine is subtracted.
2. For equipment, in opening balance, add equipment purchased during the year and subtract depreciation to get the closing balance of equipment.
3. Interest ₹ 10,000 is received on 10% investments means there is no outstanding interest.

Question 7.
From the following transactions of Receipts and Payments Account of “Pavan-putra Hanuman Vyayamshala”, Parbhani and the adjustments are given, you are required to prepare Income and Expenditure Account and Balance Sheet as of 31st March 2019.

Adjustments:
1. There are 500 members paying an annual subscription of ₹ 50 each.
2. Outstanding salary was ₹ 1,200.
3. The Assets on 01-04-2018 were as follows:
Building ₹ 50,000, Furniture ₹ 15,000
4. Provide depreciation on Building and Furniture at 5% and 10% respectively.
5. 50% Entrance fees are to be capitalized.
6. Interest on investment at 5% p.a. has accrued for 6 months.
7. Capital fund ₹ 70,000 on 01-04-2018.
Solution:
In the Books of Pavan-putra Hanuman Vyayamshala, Parbhani

Balance Sheet as of 31st March 2019

Working Notes:
1. Interest on investment is receivable for 6 months:
I = \(\frac{\text { PRN }}{100}\)
= 15,000 × \(\frac{5}{100} \times \frac{6}{12}\)
= ₹ 375 (outstanding interest on investment)
2. 50 % of entrance fees (i.e. \(\frac{6200}{2}\) = ₹ 310o) is to be capitalised means add it to capital fund.
3. Total subscription of current year = 500 members × ₹ 50 = ₹ 25,000
But actual subscription received = ₹ 18,000
means difference (25,000 – 18,000) of ₹ 7,000 is outstanding subscription.

Question 8.
Newly Started Art Circle
“Jeevan Jyoti Art Circle” a newly established concern has presented the following information:

Adjustments:
1. Subscription outstanding for the year was ₹ 5,000.
2. Depreciate Furniture @ 10% p.a.
3. Full amount of admission fees and 50% donations are to be capitalized.
You are required to prepare an Income and Expenditure Account for the year ending 31-03-2018 and a Balance Sheet as of that date.
Solution:

Balance Sheet as of 31st March 2018

Working Notes:
The full amount of admission fees and 50% of donations are added to the surplus amount to get capital funds. (Opening balance of the capital fund is not given.)

Question 9.
Given below is the Receipts and Payments Account of “Vithai Mahila Mandat”, Pandharpur for the year ending 31-03-2018. Prepare an Income and Expenditure Account for the year ended 31-03-2018 and Balance Sheet as of that date.

Adjustments:
1. Capital fund on 01-04-2017 was ₹ 90,000.
2. Outstanding subscription ₹ 4,000.
3. Entrance fees are to be capitalized.
4. Rent paid includes ₹ 800 paid for April 2018.
5. They have the following Assets and Liabilities as of 01-04-2017:
Furniture ₹ 9,000, Building ₹ 70,000, and Outstanding Expenses ₹ 12,000.
Solution:
In the books of Vithai Mahila Mandal, Pandharpur

Balance Sheet as of 31st March 2018

Working Notes:
1. Outstanding subscription of ₹ 4,000 is first added to subscription received on the credit side of Income and Expenditure A/c and then it is shown on the Assets side of Balance Sheet.
2. Entire amount of entrance fees ₹ 3,500 is added to the capital fund.
3. Prepaid ₹ 800 is first deducted from rent paid on the debit side of Income & Expenditure A/c and then shown on the Assets side of the Balance Sheet.
4. Outstanding expenses ₹ 12,000 is directly shown on the Liabilities side of the Balance Sheet.

Question 10.
From the following Receipts and Payments Account “K.B.P. Engineering College”, Nashik for the year ending on 31 – 03 – 2019 and additional information, prepare Income and Expenditure Account for the year ending 31-03-2019 and Balance Sheet as on that date.

Additional Information:

1. 50% of donations are for the Building funds and the balance is to be treated as Revenue income.
2. Outstanding subscription ₹ 5,300.
3. Life membership fees are to capitalize.
Solution:
In the books of K.B.P. Engineering College, Nashik

Balance Sheet as of 31st March 2019

Working Notes:
1. Life membership fees are to be capitalized, which means add the entire amount to the capital fund.

2. 50% of Donations of ₹ 7,00,000 i.e., ₹ 3,50,000 is to be added to the Building Fund, and the remaining amount of donation i.e., ₹ 3,50,000 is credited to Income and Expenditure A/c.

3. The depreciation on Fixed assets is calculated by using the following formula:
Depreciation = Opening balance + Purchases – Closing value
∴ Depreciation on Books = 6,00,000 + 61,000 – 6,00,000
= 6,61,000 – 6,00,000
= ₹ 61,000
∴ Depreciation on Furniture = 3,19,000 + 51,000 – 3,00,000
= 3,70,000 – 3,00,000
= ₹ 70,000

4. Fixed deposit: Opening balance given = ₹ 9,10,000
Fixed deposit (31-03-2019) = ₹ 8,50,000
(Newly purchased)
∴ Total fixed deposits = ₹ 17,50,000

5. Admission Fees ₹ 60,000 are recorded on the credit side of Income and Expenditure A/c because it is taken as Revenue income.

Question 11.
Account of a School
From the following Balance Sheet and Receipts and Payments Account of “New English School”, Barshi, prepare Income and Expenditure Account for the year ending 31 – 03 – 2020 and a Balance Sheet as on that date.


Additional Information:
1. Outstanding salary of ₹ 9,000.
2. Outstanding tuition fees ₹ 15,000.
3. Depreciate library books by ₹ 9,000 and Furniture by ₹ 10,000.
Solution:
In the books of New English School, Barshi

Balance Sheet as of 31st March 2020

Working Notes:
1. Donation (Capital) is added to the Capital fund.
2. Government Grant ₹ 1,20,000 is recorded on the credit side of Income & Expenditure A/c because it is the revenue income of the organization.
3. Outstanding tuition fees ₹ 15,000 and outstanding salary ₹ 9,000 are added to the respective head of Account and then they are shown separately on the Assets side and Liabilities side of the Balance Sheet respectively.

Question 12.
Account of a Library
Following is the Receipts Payments Account of “Dhananjay Library”, Mumbai for the year ending 31-03-2020.

You are required to prepare an Income and Expenditure Account for the year ended 31-03-2020 and a Balance Sheet as of that day.
The following information is also made available to you.
1. On 31 -03-2019, the library had the following Assets also; Books ₹ 50,000, Furniture ₹ 6,500, and Machinery of ₹ 30,000.
2. Subscription received in advance amounted to ₹ 500.
3. Outstanding salaries ₹ 1300 and Rent ₹ 950.
4. 50% of the admission fees should be capitalized.
5. Furniture to be depreciated at 10% p.a.
6. Library books were purchased on 1st April 2019 charge depreciation at 10% p.a.
7. The Investments were purchased on 01-04-2019 and they carry interest at 20% p.a.
Solution:
In the books of Dhananjay Library, Mumbai

Balance Sheet as of 31st March 2020

Working Notes:
1. Opening Balance Sheet is prepared to find out opening capital fund:
Balance Sheet as of 31st March 2019

2. Outstanding expenses of the previous year, paid in the current year so no entry for outstanding expenses (2018-19)

3. Interest on Investment @ 20% on ₹ 6,000 = ₹ 1,200
Interest on Investment received = ₹ 900
Outstanding interest on investment = ₹ 300

4. Depreciation on library books at 10% p.a.
On opening balance of ₹ 50,000 (for whole year) = ₹ 5,000
On purchases on 01-04-2019 (for whole year) = ₹ 500
Total Depreciation = ₹ 5,500

5. Subscriptions received in advance ₹ 500 is deducted from subscription received on the credit side of Income and Expenditure A/c and then subscription received in advance is shown separately on the Liabilities side of Balance Sheet.

6. Outstanding salaries and outstanding rent are added to the respective head of Account on the debit side of the Income & Expenditure Account and both the outstanding items are recorded on the Liabilities side of the Balance Sheet.

Question 13.
Outstanding Expenses and Prepaid Expenses
From the following information supplied to you, prepare Income and Expenditure Account for the year ending 31-03-2020 and Balance Sheet as on that date for “Morya Sports Club”, Thane.
Balance Sheet as on 01-04-2019


Adjustments:
1. Subscription received includes ₹ 3,000 for 2018-19 and outstanding subscription for 2019-20 was ₹ 14,000.
2. On 31-03-2020, the Prepaid insurance premium was ₹ 2,500.
3. Depreciate Furniture by ₹ 3,000.
4. Locker rent outstanding for 2019-20 is ₹ 400.
Answer:
In the books of ‘Morya Sports Club’ Thane

Balance Sheet as of 31st March 2020

Working Notes:
1. Outstanding subscription (2018-19) ₹ 8,000 given in b/s against that ₹ 3,000 received in 2019-20.
Means still receivable subscription = ₹ 5,000 (8,000 – 3,000).

2. Prepaid insurance premium (2018-19) ₹ 2,000 is for the current year. Therefore, in the current year’s insurance premium, ₹ 2,000 is to be added and then subtract the current year’s prepaid insurance premium.

3. Outstanding salary of (2018-19), ₹ 4,000 of the previous year is to be subtracted from current year’s salary.

4. Total amount of donations and entrance fees are to be capitalized so add the entire amount of both the items to Capital fund.

5. Outstanding locker’s rent (2018-19) ₹ 500 is given in the Balance Sheet. It is to be subtracted from the current year’s locker’s rent and then adds the current year’s outstanding locker rent.

Question 14.
Charitable Hospital
Following information has been provided by “Vivekanand Charitable Hospital”, Latur. You are required to prepare an Income and Expenditure Account for the year ending 31-03-2019 and the Balance Sheet as of that date.


Adjustments:
1. On 31-03-2019 stock of drugs was valued at ₹ 22,000.
2. Depreciation on Building at 5% p.a. and on Ambulance ₹ 30,000.
3. Life membership fees are to be capitalized.
Answer:
In the books of Vivekanand Charitable Hospital, Latur

Balance Sheet as of 31st March 2019

Working Notes:
1. Purchase of drugs ₹ 2,00,000 includes ₹ 40,000 of 2017-18 and in the Balance Sheet of 2017-18, the outstanding bill of drugs is ₹ 50,000 given. So, ₹ 10,000 is still outstanding.

2. Consumption of drugs:
Opening stock (2017-18) = ₹ 42,000
Add: Purchase of drugs = ₹ 1,60,000
Total = 1,60,000 + 42,000 = ₹ 2,02,000
Less: Closing stock of drugs = ₹ 22,000
Consumption of drugs = 1,80,000

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 1 Introduction to Partnership and Partnership Final Accounts Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 1 Introduction to Partnership and Partnership Final Accounts

I. Objective Questions:

A. Select the most appropriate alternatives from the following and rewrite the sentences:

Question 1.
When there is no partnership agreement between partners, the division of profits takes place in ____________ ratio.
(a) equal
(b) capital ratio
(c) initial contribution
(d) experience and tenure of partners
Answer:
(a) equal

Question 2.
To find out Net Profit or Net Loss of the business ____________ Account is prepared.
(a) Trading
(b) Capital
(c) Current
(d) Profit & Loss
Answer:
(d) Profit & Loss

Question 3.
A ____________ is an Intangible Asset.
(a) Goodwill
(b) Stock
(c) Cash
(d) Furniture
Answer:
(a) Goodwill

Question 4.
In the absence of an agreement, interest on a loan advanced by the partner to the firm is allowed at the rate of ____________
(a) 5%
(b) 6%
(c) 10%
(d) 9%
Answer:
(b) 6%

Question 5.
Liability of partners in a partnership business is ____________
(a) limited
(b) unlimited
(c) limited and unlimited
(d) none of the above
Answer:
(b) unlimited

Question 6.
The Indian Partnership Act is in force since ____________
(a) 1932
(b) 1881
(c) 1956
(d) 1984
Answer:
(a) 1932

Question 7.
Maximum number of Partners in a firm are ____________ according to Companies Act, 2013.
(a) 10
(b) 25
(c) 20
(d) 50
Answer:
(d) 50

B. Write the word/phrase/term, which can substitute each of the following statements.

Question 1.
Persons who form the partnership firm.
Answer:
Partners

Question 2.
Amount of cash or goods withdrawn by partners from the business from time to time.
Answer:
Drawings

Question 3.
An association of two or more persons according to Indian Partnership Act 1932.
Answer:
Partnership firm

Question 4.
Act under which partnership firms are regulated.
Answer:
Indian Partnership Act

Question 5.
Process of entering the name of the partnership firm in the register of the Registrar.
Answer:
Registration

Question 6.
Partnership agreement in written form.
Answer:
Partnership Deed

Question 7.
Under this method capital, balances of partners remain constant.
Answer:
Fixed Capital Method

Question 8.
Proportion in which partners share profit.
Answer:
Profit-Sharing Ratio

Question 9.
Such a capital method in which only Capital Account is maintained for each partner.
Answer:
Fluctuating Capital Method

Question 10.
The account to which all adjustments are made when capital is fixed.
Answer:
Current Account

Question 11.
Expenses that are paid before they are due.
Answer:
Prepaid expenses

Question 12.
The accounts are prepared at the end of each accounting year.
Answer:
Final Accounts

Question 13.
An asset that can be converted into cash easily.
Answer:
Current Assets or Liquid Assets

Question 14.
Order in which fixed assets are recorded first in the Balance Sheet.
Answer:
Order of liquidation

Question 15.
The account in which selling expenses of the business are recorded.
Answer:
Profit and Loss Account

Question 16.
Debit balance of Trading Account.
Answer:
Gross loss

Question 17.
The credit balance of Profit and Loss Account.
Answer:
Net profit

C. State whether the following statements are True or False with reasons:

Question 1.
A partnership firm is a Non-Trading concern.
Answer:
This statement is False.
The main aim of a partnership firm Is to earn maximum profit. The partnership is a trading concern. It undertakes either manufacturing or distributive activities with the sole aim of earning profit and distribute that profit among the partners in a specific ratio. It is never formed for charitable purposes.

Question 2.
A profit and Loss Account is a Real Account.
Answer:
This statement is False.
Account of expenses, losses, gains, and incomes is called a Nominal account. The profit and Loss Account contains all indirect expenses and indirect incomes of the firm. Therefore, a Profit and Loss Account is a Nominal Account and not a real account.

Question 3.
Carriage inward is carriage on purchase.
Answer:
This statement is True.
Total transport expenses incurred on bringing the goods from market to the place of business is called the carriage. When goods are purchased, the carriage is supposed to be borne by the firm. It is known as carriage inward. It means carriage paid on purchase.

Question 4.
Adjustments are recorded in Partners Current Account in Fixed Capital Method.
Answer:
This statement is True.
In Fixed Capital Method, as the name suggests capital balances (opening and closing) are generally remain fixed. Under this method, adjustments are not to be recorded in Capital Account. All adjustments are recorded in a separate account called Partners’ Current Accounts.

Question 5.
Prepaid expenses are treated as liabilities.
Answer:
This statement is False.
Prepaid expenses are expenses that are paid before they are due. Therefore, they are considered an asset of the business organization.

Question 6.
If the partnership deed is silent, partners share profits and losses in proportion to their capital.
Answer:
This statement is False.
As per the provisions made under the Indian Partnership Act 1932, when a partnership deed is silent about profit and loss sharing ratio, partners are supposed to share profits and losses in equal proportion, and not in their capital ratio.

Question 7.
Balance Sheet is an Account.
Answer:
This statement is False.
A financial statement showing all assets and liabilities is called a Balance sheet. It is not an account. It is a position statement that shows various assets owned by the firm and various liabilities owned by it. On the left-hand side, all liabilities are listed and on the right-hand side, all assets are recorded.

Question 8.
Wages paid for the installation of machinery is a Revenue expenditure.
Answer:
This statement is False.
Wages paid for the installation of machinery is a capital expenditure and therefore it is added to the cost of machinery. It is generally, paid once in a life of an asset. It is a long-term and capital expenditure.

Question 9.
Income received in advance is a liability.
Answer:
This statement is True.
When Income in respect to next year, it received in the current year, it is known as income received in advance. So, in next year firm will not be able to receive that amount and therefore it is considered as a liability for the current year.

Question 10.
R.D.D. is created on Creditors.
Answer:
This statement is Raise.
R.D.D. stands for Reserve for Doubtful Debts. It is created on the value of debtors. Such provision is made against profit and loss accounts. In the future, if the loss is incurred on account of bad debts, such an amount is used to run the business.

Question 11.
Depreciation is not calculated on Current Assets.
Answer:
This statement is True.
Current Assets mean liquid assets having no fixed tenure therefore depreciation cannot be calculated on it. Depreciation is calculated and charged on fixed assets for their use, wear and tear, etc.

Question 12.
Goodwill is an intangible asset.
Answer:
This statement is True.
Goodwill is a reputation of business computed in terms of money. Reputation can be experienced but can’t be seen or felt. Therefore, Goodwill is an intangible asset.

Question 13.
Indirect expenses are debited to Trading Account.
Answer:
This statement is Raise.
Indirect expenses mean expenses that are not directly related to the production of goods and services. Therefore, indirect expenses cannot be debited to Trading Account. All indirect expenses are debited to the Profit and Loss Account.

Question 14.
A bank loan is a current liability.
Answer:
This statement is Raise.
A loan usually taken for the period of more than 1 year say 5 years from the bank is called Bank Loan. It is a long term loan. It is not repaid within 1 year but paid in installments over a number of years. It might be paid in lumpsum at the expiry of the term.

Question 15.
Net profit is the debit balance of Profit and Loss Account.
Answer:
This statement is Raise.
In a Profit and Loss Account, when the credit side total i.e. a total of incomes is more than the debit side total, i.e. expenses it is known as a credit balance. When incomes exceed expenses there is profit. Therefore credit balance of the Profit and Loss Account indicates net profit.

D. Find an odd one.

Question 1.
Wages, Salary, Royalty, Import Duty
Answer:
Salary

Question 2.
Postage, Stationery, Advertising, Purchases
Answer:
Purchases

Question 3.
Capital, Bills Receivable, Reserve fund, Bank overdraft
Answer:
Bills Receivable

Question 4.
Building, Machinery, Furniture, Bills Payable
Answer:
Bill Payable

Question 5.
Discount received, Dividend received, Interest received, Depreciation
Answer:
Depreciation

E. Complete the sentences.

Question 1.
Partners share profits & losses in ____________ ratio in the absence of partnership deed.
Answer:
equal

Question 2.
Registration of partnership is ____________ in India.
Answer:
optional

Question 3.
Partnership business must be ____________
Answer:
lawful

Question 4.
Liabilities of partners in partnership firm is ____________
Answer:
unlimited

Question 5.
The balance of the Drawings Account of a partner is transferred to his ____________ account under the Fixed Capital Method.
Answer:
Current

Question 6.
The interest on capital of a partner is debited to ____________ account.
Answer:
Profit and Loss

Question 7.
Partners are ____________ liable for the debts of the firm.
Answer:
joint & several

Question 8.
Partnership Deed is an ____________ of Partnership.
Answer:
Article

Question 9.
The withdrawal by the partner for personal use from the firm is ____________ to his account.
Answer:
debited

Question 10.
Commission payable to partner is ____________ to the firm.
Answer:
liability/outstanding expense

Question 11.
When partners adopt Fixed Capital Method then they have to operate ____________ Account.
Answer:
Partner’s Current

Question 12.
If the partners Current Account shows ____________ balance it is shown to the Liability side of the Balance Sheet.
Answer:
credit

Question 13.
The expenses paid for trading purpose are known as ____________ expenses.
Answer:
trade

Question 14.
Cash receipts which are recurring in nature are called as ____________ Receipts.
Answer:
Revenue

Question 15.
Return outward are deducted from ____________
Answer:
purchase

Question 16.
Expenses which are paid before due date are called as ____________
Answer:
Prepaid Expenses

Question 17.
Assets which are held in the business for a long period are called ____________
Answer:
Fixed Assets

Question 18.
Trading Account is prepared on the basis of ____________ expenses.
Answer:
direct

Question 19.
When commission is allowed to any partner, it is ____________ of the business.
Answer:
expenditure

Question 20.
When goods are distributed as free samples, it is treated as ____________ of the business.
Answer:
advertisement expense

F. Answer in one sentence only:

Question 1.
What is Fluctuating Capital?
Answer:
When capital balances of the partners go on changing every year due to transactions of partners with the firm, it is known as Fluctuating Capital.

Question 2.
Why is Partnership Deed necessary?
Answer:
Partnership Deed is necessary to prevent disputes or misunderstandings among the partners in the future.

Question 3.
If the Partnership Deed is silent, in which ratio, the partners will share the profit or loss?
Answer:
If the Partnership Deed is silent, partners will share profits and losses in equal ratio.

Question 4.
What is the Fixed Capital Method?
Answer:
Fixed Capital Method is one in which capital balances of the partners remain the same at the end of every financial year unless any amount of additional capital is introduced or part of the capital is withdrawn by the partner from the business.

Question 5.
How many partners are required to form a partnership firm?
Answer:
Minimum two persons are required to form a partnership firm.

Question 6.
What is Partnership Deed?
Answer:
A partnership deed is a written agreement duly stamped and signed document containing the terms and conditions of the partnership.

Question 7.
What are the objectives of the Partnership Firm?
Answer:
To earn a maximum profit is the main objective of the partnership firm.

Question 8.
What rate of interest is allowed on a partner’s loan in the absence of an agreement?
Answer:
6 % is the rate of interest to be allowed on a partner’s loan in the absence of an agreement.

Question 9.
What is the minimum number of partners in a partnership firm according to the Indian Partnership Act 1932?
Answer:
Minimum two persons are required a number of partners in a partnership firm according to Indian Partnership Act 1932.

Question 10.
What is the liability of a partner?
Answer:
The liability of a partner (except minor partner) is unlimited.

Question 11.
In the absence of Partnership Deed, what is the rate of interest on a loan advanced by the partner to the firm is allowed?
Answer:
In the absence of Partnership Deed, 6% is the rate of interest on a loan advanced by the partner to the firm.

Question 12.
What do you mean by pre-received income?
Answer:
Income that is received by the partnership firm before it is due is called pre-received income.

Question 13.
What is the effect of the adjustment of provision for discount on debtors in the final accounts of partnership?
Answer:
The effects of the adjustment of provision for discount on debtors in the final accounts of partnership are as follows:
Debit Profit and Loss A/c and deduct the amount of provision for discount on debtors from the number of debtors.

Question 14.
When are the Partners Current Account is opened?
Answer:
When Fixed Capital Method is adopted by the firm, Partners’s Current Account is opened.

Question 15.
As per which principle of accounting, closing stock is valued at cost price or at market price whichever is less?
Answer:
As per the Conservatism principle of accounting, the closing stock is valued at cost price or at market price whichever is less.

Question 16.
What is the provision of the Indian Partnership Act with regard to Interest on Capital?
Answer:
As per the provision of the Indian Partnership Act, Interest in Capital is not to be allowed.

Question 17.
Why is the Balance Sheet prepared?
Answer:
The Balance Sheet is prepared to know the financial position of the business in the form of its assets and liabilities on a particular date.

Question 18.
Why wages paid for the installation of machinery are not shown in Trading Account?
Answer:
Wages paid for the installation of machinery is a capital expenditure and it is not to be recorded in Trading Account.

Question 19.
What do you mean by indirect incomes?
Answer:
All incomes other than direct incomes are called indirect incomes.
[e.g. Interest received on investments, Incomes like discount, commission, dividend, rent, etc. received].

Question 20.
Why partners capital is treated as a long-term liability of business?
Answer:
Partner’s Capital is not refunded during the existence of the partnership firm unless the partner is retired or expired.

G. Do you agree/disagree with the following statements:

Question 1.
When Partnership Deed is silent, partners share profits of the firm according to capital ratio.
Answer:
Disagree

Question 2.
The current Account always shows a debit balance.
Answer:
Disagree

Question 3.
It is compulsory to have a partnership agreement in writing.
Answer:
Disagree

Question 4.
Partnership Firm is a trading concern.
Answer:
Agree

Question 5.
Interest in the capital is an expenditure for the partnership firm.
Answer:
Agree

Question 6.
A partnership is an association of two or more persons.
Answer:
Agree

Question 7.
Partners are entitled to get a Salary or Commission.
Answer:
Disagree

Question 8.
The balance of the Capital Account remains constant under Fixed Capital Method.
Answer:
Agree

Question 9.
The Indian Partnership Act came into existence in the year 1945.
Answer:
Disagree

Question 10.
Profit and Loss Account reflects the true financial position.
Answer:
Disagree

Question 11.
The amount borrowed by a partner from his business will be debited to the Current Account.
Answer:
Agree

Question 12.
Sold but undispatched goods must be part of the valuation of closing stock.
Answer:
Disagree

Question 13.
Carriage inward is a selling and distribution overhead.
Answer:
Disagree

Question 14.
Gross profit is an operating profit.
Answer:
Disagree

Question 15.
All financial expenditures are debited to the Profit and Loss Account.
Answer:
Agree

Question 16.
Free distribution of goods is debited to Trading Account.
Answer:
Disagree

H. Calculate the following:

Question 1.
Undervaluation of closing stock by 10%, closing stock was ₹ 30,000. Find out the value of the closing stock.
Solution:
Undervaluation of closing stock by 10 %
Revised value = \(\frac{\text { Book value }}{100-\% \text { of undervaluation }} \times 100\)
= \(\frac{30,000}{100-10} \times 100\)
= ₹ 33,333.
∴ Value of closing stock = ₹ 33,333.

Question 2.
Calculate 12.5% P.A. depreciation on Furniture:
(a) on ₹ 220,000 for 1 year
(b) on ₹ 10,000 for 6 months
Solution:
Depreciation = Amount of asset × Period × %
(a) Depreciation on furniture = 220,000 × 1 × \(\frac{12.5}{100}\) = ₹ 27,500
∴ Deprecation on furniture for 1 year = ₹ 27,500

(b) Depreciation on furniture = 10,000 × \(\frac{6}{12} \times \frac{12.5}{100}\) = ₹ 625
∴ Depreciation on furniture for 6 months = ₹ 625

Question 3.
The insurance premium is paid for the year ending on 1st September 2019 amounted to ₹ 1500. Calculate prepaid insurance assuming that the year-end is 31st March 2019.
Solution:
From 31st March to 1st September, 5 months period prepaid insurance amount we have to find.
An insurance premium paid for the 12 months = ₹ 1500
∴ for 5 months period it is 1500 × \(\frac{5}{12}\) = ₹ 625
Thus, prepaid insurance premium amount = ₹ 625.

Question 4.
Find out Gross Profit/Gross Loss: Purchases ₹ 30,000, Sales ₹ 15,000, Carriage inward ₹ 2400, Opening stock ₹ 10,000, Purchase return ₹ 1000, Closing stock ₹ 36,000.
Solution:

Question 5.
A borrowed loan from Bank of Maharashtra ₹ 2,00,000 on 1st October 2019 @15 % p.a. Calculate interest on a bank loan for the year 2019 – 20 assuming that the financial year ends on 31st March, every year.
Solution:
From 1st October to 31st March, 6 months period interest on loan is to be calculated.
Interest (I) = \(\frac{\text { PRN }}{100}\)
∴ Interest on loan = 2,00,000 × \(\frac{15}{100} \times \frac{6}{12}\) = ₹ 15,000
∴ Interest on loan on ₹ 2,00,000 for 6 months = ₹ 15,000

Practical Problems

Question 1.
Amitbhai and Narendrabhai are in Partnership Sharing Profits and Losses equally. From the following Trial Balance and Adjustments given below, you are required to prepare the Trading and Profit and Loss Account for the year ended 31st March 2019 and Balance Sheet as of that date.

Trial Balance as of 31st March 2019

Adjustments:
1. Stock on hand on 31st March 2019 was valued at ₹ 43,000.
2. Uninsured goods worth ₹ 8,000 were stolen.
3. Create R.D.D. at 2 % on sundry debtors.
4. Mr. Patil, our customer becomes insolvent and could not pay his debts of ₹ 500.
5. Outstanding Expenses – Rent ₹ 800 and salaries ₹ 300.
6. Depreciate Factory Building by ₹ 2,500 and Furniture by ₹ 1,800.
Solution:
In the books of Amitbhai and Narendrabhai

Balance Sheet as of 31st March 2019


Notes:
1. Import duty, Motive power, and Depreciation on Factory building are recorded in the Trading A/c.

2. 10% govt, the bond is an investment. It was purchased on 1 – 10 – 2018.
∴ Interest is calculated for six months.
Interest on Govt. Bond = \(\frac{40,000}{1} \times \frac{6}{12} \times \frac{10}{100}\) = ₹ 2,000

3. Adv. exp. paid for 2 years from 01 – 01 – 2019. Upto 31 – 3 – 2019, 3 months adv. exp. is written off to Profit and Loss A/c. It is calculated as below:
= 10,000 × \(\frac{3}{24}\) = ₹ 1,250
∴ Prepaid adv. exp. = 10,000 – 1,250 = ₹ 8,750

Question 2.
From the following Trial Balance of M/s Mitesh and Mangesh, you are required to prepare Trading and Profit and Loss Account for the year ended 31st March 2019 and Balance Sheet as of that date.

Trial Balance as of 31st March 2019

Adjustments:
1. Mitesh and Mangesh are sharing profit and losses in the ratio 3 : 1.
2. Partners are entitled to get commission @ 1% each on gross profit.
3. The closing stock is valued at ₹ 23,700.
4. Outstanding Expenses – Audit fees ₹ 400; Carriage ₹ 600.
5. Building is valued at ₹ 46,500.
6. Furniture is depreciated by 5%.
7. Provide interest on partner’s capital at 2.5% p.a.
8. Goods of ₹ 900 were taken by Mangesh for his personal use.
9. Write off ₹ 1,000 as Bad debts and maintain R.D.D. at 3 % on Sundry Debtors.
Solution:
In the books of M/s Mitesh and Mangesh



Balance Sheet as of 31st March 2019


Working Notes:
1. In this problem, Current Account balances are given. So, the total amount of fixed capital is directly shown in the Liabilities side of the Balance Sheet. Effects of adjustments related to commission to partners, interest on capital, goods are withdrawn by Mangesh are given in the Current Account. Closing balances of the Current Account are shown separately on the Liability side of the Balance Sheet.

2. Building is valued at ₹ 46,500 whereas the opening balance of Building given is ₹ 48,500. Therefore, a difference of the amount of ₹ 2,000 (48,500 – 46,500) is nothing but Depreciation charged on Building.

3. Return Inward ⇒ Sales Return
Return Outward ⇒ Purchase Return

4. Commission payable to partners:
Mitesh = 1% on Gross Profit = \(\frac{1}{100} \times \frac{99,000}{1}\) = ₹ 990/-
Mangesh = 1% on Gross Profit = \(\frac{1}{100}\) × 99,000 = ₹ 990/-

Question 3.
From the following Trial Balance and Adjustments given below of Reena and Aarti, you are required to prepare Trading and Profit and Loss Account for the year ended 31st March 2019 and Balance Sheet as of that date.
Trial Balance as of 31st March 2019

Adjustments:
1. Closing stock valued at ₹ 22,000.
2. Write off ₹ 900 for bad & doubtful debts and create a provision for reserve for doubtful debts ₹ 1,000.
3. Create a provision for discount on debtors @ 3 % and on creditors @ 5%.
4. Outstanding Expenses – Wages ₹ 700 and Salaries ₹ 800.
5. Insurance is paid for 15 months, w.e.f. 1st April 2018.
6. Depreciate land and building @ 5%.
7. Reena & Aarti are sharing Profits & Losses in their Capital Ratio.
Solution:
In the books of Reena and Aarti

Balance Sheet as of 31st March 2019

Working Notes:
1. Insurance premium ₹ 1,500 is paid for 15 months, i.e. prepaid insurance premium for 3 months = ₹ 300.

2. Reserve for Discount on Debtors = 3% on (Debtors – New Bad debts – New Reserve)
= \(\frac{3}{100}\) × (40,000 – 900 – 1,000)
= \(\frac{3}{100}\) × (40,000 – 1,900)
= \(\frac{3}{100}\) × 38,100
= ₹ 1,143

3. Reserve for Discount on Creditors = 5% on (Value of Creditors)
= \(\frac{5}{100}\) × 25,700
= ₹ 1,285

4. Profit and Loss ratio = Capital ratio = 50,000 : 30,000 = 5 : 3

Question 4.
From the following Trial Balance of M/s Meera and Madhav. Prepare Trading and Profit and Loss Account for the year ended 31st March 2019 and Balance Sheet as on that date.
Trial Balance as of 31st March, 2019

Adjustments:
1. Closing stock is valued at ₹ 32,000.
2. Provide provision for doubtful debts ₹ 2,000.
3. Create a reserve for a discount on debtors @ 3%.
4. Value of leasehold premises on 31st March 2019 ₹ 1,00,000.
5. Outstanding Expenses: Printing & stationery ₹ 500.
Solution:
In the books of M/s Meera and Madhav

Balance Sheet as of 31st March 2019

Working Notes:
1. Advertisement expenses written off to Profit and Loss account during the year 2018-19 for six months i.e. from 1/10/18 to 31/03/19.
Advertisement expenses W/off = (Advertisement bill paid) × \(\frac{1}{3} \times \frac{6}{12}\)
= 4,800 × \(\frac{1}{3} \times \frac{6}{12}\)
= ₹ 800.
Prepaid advertisement = 4,800 – 800 = ₹ 4,000.

2. Reserve for Discount on Debtors = 3% (Balance in debtors)
= \(\frac{3}{100}\) × (80,500 – 2,000)
= \(\frac{3}{100}\) × 78,500
= ₹ 2,355.

3. Difference between the opening balance (₹ 1,10,000) and the closing balance (₹ 1,00,000) for leasehold premises is to be considered as written off on leasehold premises.

Question 5.
Sucheta & Gayatri are partners sharing Profit and Losses in the ratio 3 : 2. From the following Trial Balance and additional information, you are required to prepare Trading and Profit and Loss Account for the year ended 31st March 2019 and Balance Sheet as of that date.
Trial Balance as of 31st March 2019

Adjustments:
1. Stock on 31st March 2019 was valued at ₹ 19,700.
2. Goods costing ₹ 3,000 distributed as a free sample.
3. Motive power includes ₹ 500 paid for deposit of Power Meter.
4. Depreciate building @ 5 %.
5. Write off ₹ 2000 for bad debts and maintain R.D.D. at 3% on debtors.
6. Bills receivable included dishonored of Bill of ₹ 4,000.
Solution:
In the books of Sucheta and Gayatri


Balance Sheet as of 31st March, 2019

Working Notes:
1. Rate of interest on the partner’s loan is not mentioned, therefore interest on the loan is calculated at 6% p.a.
∴ Interest on Sucheta’s Loan = 6,150 × 1 × \(\frac{6}{100}\) = ₹ 369
2. Add dishonored bill amount to debtors amount and then calculate B.D. and R.D.D.
3. Subtract dishonored bill amount from bills receivable amount.

Question 6.
Archana and Prerana are partners, sharing Profits and Losses in the ratio 2 : 1 with the help of the following Trial Balance and Adjustments given below. You are required to prepare a Trading and Profit and Loss Account for the year ended 31st March 2019 and a Balance Sheet as of that date.
Trial Balance as of 31st March, 2019

Adjustments:
1. Stock on 31st March 2019 is valued at Cost Price ₹ 12,000 and Market Price ₹ 17,000.
2. Our customer Mr. Shekhar failed to pay his dues of ₹ 800.
3. 1/8th of Patents are to be written off.
4. A part of Furniture ₹ 5,000 is purchased on 1st Oct. 2018.
5. Depreciation on Land & Building 10% and on Furniture 5%.
6. Outstanding Expenses Wages ₹ 300 and Electricity Charges ₹ 200.
7. Allow Interest on Capital 3%.
Solution:
In the books of Archana and Prema


Balance Sheet as of 31st March 2019

Working Notes:
1. Stationery stock is an asset.
2. Depreciation of furniture:

∴ Total Depreciation = 400 + 125 = ₹ 525
3. \(\frac{1}{8}\) patents to be written off = 2,000 × \(\frac{1}{8}\) = ₹ 250.
4. As no other expenses are given, Trade Expense is recorded in Profit and Loss Account.

Question 7.
Satish and Pramod are partners. Prepare Trading Account and Profit and Loss Account for the year 31st March 2019. You have to find out Gross Profit and Net Profit only.
Trial Balance as of 31st March 2019

Adjustments:
1. The Closing stock is valued at ₹ 15,400.
2. Outstanding wages ₹ 500.
3. Create provision for Bad debts ₹ 800 and maintain R.D.D. 3 % on Sundry Debtors.
4. Goods of ₹ 1,800 distributed as a free sample.
5. Goods of ₹ 2,000 were sold and delivered on 31st March 2019 but no entry is passed in the Books of Account.
Solution:
In the books of Satish and Pramod

Working Notes :
1. Here only gross profit and net profit is to find out. Therefore, the Balance Sheet is not prepared.

2. Interest on a 10% bank loan is calculated for 9 months (From 1/7/2018 to 31/3/2019)
I = \(\frac{\mathrm{PRN}}{100}\) = 8,000 × \(\frac{10}{100} \times \frac{9}{12}\) = ₹ 600

3. Goods distributed as free samples is an advertisement expense for business.

4. Sundry Debtors = 40,000
Add: Unrecorded Sales = 2,000
Less: Provision for Bad Debts = 800
Total = 41,200
Less: R.D.D. (New) (3% of 41,200 = 1,236) = 39,964

Question 8.
Nana and Nani are partners in a Partnership Firm sharing Profits and Losses equally. You are required to give effects of Adjustments in Profit & Loss A/c and Balance Sheet with the help of the following information.
Trial Balance as of 31st March 2019

Adjustments:
1. Gross profit amounted to ₹ 34,500.
2. Insurance paid for 15 months w.e.f. 1-4-2018.
3. Depreciate Land and Building at 10 % p.a. and Furniture at 5% p.a.
4. Write off ₹ 1,000 for Bad debts and maintain R.D.D. at 5 % on Sundry debtors.
5. Closing stock is valued at ₹ 34,500.
Solution:
In the books of Nana and Nani

Balance Sheet as of 31st March 2019

Working Notes:
1. Here, the Profit and Loss Account and Balance Sheet are to be prepared. Therefore, Trading Account is not prepared. Gross profit (given) is recorded on the Credit side of the Profit and Loss Account.

2. Land and Building

Total Depreciation = ₹ 4,500

3. Interest on 10% bank loan is calculated for 6 months. (From 1/10/2018 to 31/3/2019)
I = \(\frac{\text { PRN }}{100}\)
= 30,000 × \(\frac{10}{100} \times \frac{6}{12}\)
= ₹ 1,500

4. Prepaid insurance = \(\frac{3}{15}\) × (Insurance Amount)
= \(\frac{3}{15}\) × 15,000
= ₹ 3,000

5. RDD = 5% on (Debtors – New Bad debts)
= \(\frac{5}{100}\) × (26,000 – 1,000)
= \(\frac{5}{100}\) × 25,000
= ₹ 1,250

Question 9.
Sun and Moon are partners in a Partnership Firm sharing Profits and Losses equally. You are required to give effects of Adjustments with the help of the following information:
Trial Balance as of 31st March 2019

Adjustments:
1. Partners are entitled to get a salary of ₹ 6,000 p.a. in addition to their profit & loss sharing.
2. Depreciation on Land & Building, Furniture and Machinery @ 10%, 5% and 3% respectively.
3. Interest in Capital 5% p.a.
4. Closing stock ₹ 60,743.
5. Wages included ₹ 1,000 as advance is given to workers.
6. Interest due but not paid ₹ 800.
7. Total net profit amounted to ₹ 38,113.
You are required to prepare the Balance Sheet and Partners Current A/c only.
Solution:
In the books of Sun and Moon

Balance Sheet as of 31st March 2019


Working Notes:
1. Depreciation on machinery is calculated for 9 months. (i.e. from 1/7/18 to 31/3/19)
Depreciation = 40,000 × \(\frac{3}{100} \times \frac{9}{12}\) = ₹ 900

2. Interest on 8% debentures, calculated for 6 months. (i.e. from 1/10/18 to 31/3/19)
I = \(\frac{\text { PRN }}{100}\)
= 8,000 × \(\frac{8}{100} \times \frac{6}{12}\)
= ₹ 320

3. Advance given to workers (by firm) ₹ 1,000 is an asset for the firm, so, it is shown on the Assets side.

4. Interest due but not paid is a liability for the firm, so, it is shown on the Liabilities side.

Question 10.
Kshipra and Manisha are partners sharing Profit and Losses in their Capital ratio. You are required to prepare Trading Account and Profit and Loss Account for the year ended 31st March 2019 and a Balance Sheet as of that date.
Trial Balance as of 31st March 2019

Adjustments:
1. Stock on 31st March 2019 was at ₹ 37,000.
2. Sales include the sale of machinery of ₹ 2,000, which is sold on 1st April 2018.
3. Depreciation on fixed assets @ 5%
4. Each partner is entitled to get a commission at 1% of Gross profit and interest on Capital 5% p.a.
5. Outstanding Expenses wages ₹ 200 & Salaries ₹ 500.
6. Create provision for Doubtful debts @ 3% on Sundry debtors.
Solution:
In the books of Kshipra and Manisha


Balance Sheet as of 31st March 2019

Working Notes:
1. Depreciation on fixed assets means depreciation on Furniture, Plant & Machinery, and Building.

2. Sales includes the sale of Machinery of ₹ 2,000 is subtracted from sales and from Plant & Machinery.
On balance amount of Plant & Machinery ₹ 58,000, calculate 5 % depreciation i.e. 60,000 – 2,000 = ₹ 58,000 × 5% = ₹ 2,900

3. Here on gross profit calculate 1% commission for partners and record it to Profit and Loss A/c and in Current A/cs. Commission payable to each partner = \(\frac{1}{100}\) × Gross profit
= \(\frac{1}{100}\) × 81,700
= ₹ 817.

Balbharti Maharashtra State Board Marathi Yuvakbharati 12th Digest Bhag 3.2 गढी Notes, Textbook Exercise Important Questions and Answers.

Maharashtra State Board 12th Marathi Yuvakbharati Solutions Bhag 3.2 गढी

12th Marathi Guide Chapter 3.2 गढी Textbook Questions and Answers

कृती 

1. (अ) चौकटी पूर्ण करा.

प्रश्न 1.
गावाचं भरभरून कौतुक पाहणारी
उत्तर :
गावाचे भरभरून कौतुक पाहणारी : वाननदी

प्रश्न 2.
लहानुलं गावाच्या भोवताल झालर असलेला पर्वत
उत्तर :
लहानुलं गावाच्या भोवताल झालर असलेला पर्वत : सातपुडा पर्वत

प्रश्न 3.
बापू गुरुजींना शाळेत पाठवण्याचा आग्रह करणारे
उत्तर :
बापू गुरुजींना शाळेत पाठवण्याचा आग्रह करणारे : पाटील

प्रश्न 4.
गुरुजींच्या समाजकार्याविरुद्ध फळी तयार करणारे
उत्तर :
गुरुजींच्या समाजकार्याविरुद्ध फळी तयार करणारे : उचापती माणसे

(आ) खालील व्यक्तींतील नातेसंबंध स्पष्ट करा.

(a) बापू गुरुजी आणि परबतराव
(b) बापू गुरुजी आणि संपती
(c) लक्ष्मी आणि बापू गुरुजी
(d) बापू गुरुजी आणि पाटील
उत्तर :
(a) बापू गुरुजी आणि परबतराव – बापू गुरुजी हे परबतरावांचे सुपुत्र.
(b) बापू गुरुजी आणि संपती – संपती हा बापू गुरुजींचा मानलेला मुलगा.
(c) लक्ष्मी आणि बापू गुरुजी – लक्ष्मी ही बापू गुरुजींची पत्नी.
(d) बापू गुरुजी आणि पाटील – पाटील हे बापू गुरुजींना मुलाप्रमाणे मानणारे.

2. कृती करा.

प्रश्न 1.

उत्तर :

प्रश्न 2.

उत्तर :

3. (अ) खालील शब्दसमूहांचा तुम्हाला समजलेला अर्थ लिहा.

(a) दान्याचा पूर.
(b) मानसानं पयले पानी पावावं आन् मंग पोवावं.
(c) पाखरानं पयले पख पारखावं आन् मंग उळावं.
(d) मले पा आन् फुलं वहा.
उत्तर :
(a) दान्याचा पूर : खूप धान्य पिकत असे.
(b) माणसानं पयले पानी पावावं आन् मंग पोवावं : परिस्थिती समजून घ्यावी, आपला आवाका लक्षात घ्यावा आणि कामाला हात घालावा.
(c) पाखरानं पयले पख पारखावं आन् मंग उळावं : स्वत:ची कुवत पाहून कार्य करायला पुढे व्हावे.
(d) मले पा आन् फुलं वहा : फक्त मलाच चांगले म्हणा.

(आ) वैदर्भी बोलीत वापरलेल्या खालील वाक्प्रचारांचे अर्थ लक्षात घ्या. यासाठी तुमच्या बोलीत किंवा मराठीत वापरले जाणारे वाक्प्रचार लिहा.

(a) मन तिळतिळ दुखने
(b) ठान मांडून उबी रायने
उत्तर :
(a) मन तिळतिळ दुखने : (i) मन तिळतिळ तुटणे., (ii) दुःखाने व्याकूळ होणे.
(b) ठान मांडून उबी रायने : (i) ठाण मांडून बसणे, पाय रोवून उभे राहणे., (ii) कृतीत ठामपणा असणे.

(इ) खालील म्हणींचा अर्थ तुमच्या शब्दांत लिहा.

प्रश्न 1.
हळ्याच्या सरपानं मानसं मरत नसतात.
उत्तर :
हळ्याच्या सरपानं मानसं मरत नसतात.
अर्थ : क्षुद्र व्यक्ती चांगल्या व्यक्तींचे काहीही वाईट करू शकत नाही.

प्रश्न 2.
गायीचे शिंगं गायीले भारी नसतात.
उत्तर :
गायीची शिंगं गायीला भारी नसतात.
अर्थ : आपल्या माणसासाठी खस्ता खाताना कोणालाही त्रास होत नाही.

प्रश्न 3.
चाल व्हयरे पोरा आन् वयरे ढोरा.
उत्तर :
चाल व्हय रे पोरा आन् वय रे ढोरा.
अर्थ : पोरा, चल, पुढे हो आणि ढोरांना ओढून घेऊन जा.

4. कारणे लिहा.

प्रश्न अ.
गावातला जो तो आनंदात होता, कारण…
उत्तर :
गावतला जो तो आनंदात होता; कारण त्या दिवशी गावाला ‘साजरे गाव’ हे पारितोषिक मिळाले होते.

प्रश्न आ.
शिक्षण आटोपल्यावर बापूंना गावाची ओढ लागली, कारण…
उत्तर :
शिक्षण आटोपल्यावर बापूना गावाची ओढ लागली; कारण त्यांना गावात शिक्षणाचा प्रसार करून गाव सुधारायचे होते.

प्रश्न इ.
गाववाले गढी खचण्याची वाट पाहत होते, कारण…
उत्तर :
गाववाले गढी खचण्याची वाट पाहत होते; कारण गढी खचल्यावर गाववाल्यांना पांढरी माती मिळणार होती.

5. थोडक्यात उत्तरे लिहा.

प्रश्न अ.
‘पाखरानं पयले पख पारखावं आन् मंग उळावं’, असे बापू गुरुजी का म्हणत असतील ते स्पष्ट करा.
उत्तर :
आकाशात भरारी मारायची असेल, तर पंख मजबूत असावे लागतात. पंख मजबूत नसतील, तर अर्ध्यावरच पक्षी खाली पडेल, त्या दमलेल्या अवस्थेत त्याला पळताही येणार नाही. उडताही येणार नाही. मग कोणीही त्याला मारतील, खातील. म्हणजेच त्याला स्वत:चे रक्षण करता येणार नाही. स्वत:चे अन्न आणण्यासाठी दूरपर्यंत जाता येणार नाही. हा एक दाखला झाला. हाच सर्वत्र लागू पडतो.

आपण जीवन जगत असताना अनेक गोष्टी करू पाहतो. अशा वेळी आपण कोणती कृती करायची ठरवली आहे; त्या कृतीसाठी कोणते गुण, कोणती कौशल्ये आवश्यक आहेत, ते प्रथम समजून घेतले पाहिजेच. ते गुण, ती कौशल्ये आपल्याजवळ आहेत का, ते तपासून पाहिले पाहिजे. ते गुण कौशल्ये नसतील, तर आपण यशस्वी होणार नाही आणि आपल्याला नैराश्य येण्याचा धोका असतो. म्हणून गुरुजींनी दिलेला दाखला नीट समजून घेतला पाहिजे.

प्रश्न आ.
बोडींगमधला ‘संपती’ नावाचा मुलगा गेल्यानंतर बापू गुरुजींच्या भावना तुमच्या शब्दांत लिहा.
उत्तर :
बोर्डिंगमधल्या संपतीला गुरुजींनी आपला मुलगाच मानले होते. त्याला वडील नव्हते. त्याचे वडील तो लहान असतानाच हे जग सोडून गेले होते. गुरुजींनी त्याला आईबापाची माया दिली होती. पण एक प्रसंग आभाळ कोसळल्यासारखा आला. तालुक्याला शिक्षण समितीची बैठक होती. गुरुजींना बैठकीसाठी जाणे भागच होते. गुरुजी तालुक्याला गेले आणि इकडे संपती पटकीच्या रोगाने त्याच रात्री मरण पावला. या घटनेने गुरुजी व्याकुळले, विव्हळले. याला आपण मुलगा मानला; पण आपण त्याचे रक्षण करू शकलो नाही. गावात दवाखाना असता, तर तो वाचला असता. ते धाय मोकलून रडले. गावात दवाखाना नाही याला जणू आपणच जबाबदार, असे त्यांना वाटू लागले. म्हणून गावातली एक एक उणीव दूर करण्याचा त्यांनी निश्चय केला.

प्रश्न इ.
गुरुजींचा मुलगा वारल्यानंतर बोर्डिंगातल्या मुलांच्या झालेल्या अवस्थेचे वर्णन करा.
उत्तर :
गुरुजी शाळेमध्ये पूर्ण गुंतून पडले होते. त्यांचे त्यांच्या घराकडे, पत्नीकडे, मुलाकडे अजिबात लक्ष नव्हते. एकदा त्यांचा मुलगा खूप आजारी पडला. तापाने फणफणला. पत्नी येऊन रागावून गेली, तेव्हा ते मुलाला घेऊन अकोल्याला डॉक्टरकडे गेले. आपल्या कनवाळू गुरुजींवर फार मोठे संकट आल्याचे मुलांना जाणवले. हे संकट दूर झाले नाही, तर गुरुजी पूर्णपणे कोलमडून पडतील, या भीतीने संपूर्ण बोर्डिंग भकास झाले होते. त्यातले चैतन्यच नष्ट झाले होते. बोर्डिंगातल्या मुलांची जेवणावरची वासना उडाली. कोणीही जेवले नाहीत. सर्वजण निपचीत पडून राहिले होते. तिकडे अकोल्याला डॉक्टरांच्या उपचारांचा काही उपयोग झाला नाही. गुरुजींच्या मुलाने शेवटचा श्वास घेतला. गुरुजी पुरते हादरून गेले. मुले तर त्यांच्यापेक्षाही भेदरून गेले. एकमेकांच्या गळ्यात पडून रडले, गढीसारखे खंबीर गुरुजी सर्व बाजूंनी खचत चाललेले मुलांना पाहवत नव्हते. मुले हादरून गेली होती. अगतिकता, असहायता यांचे दर्शन घडत होते.

6. स्वमत.

प्रश्न अ.
बोर्डिंगात शिकत असलेल्या व शिकून गेलेल्या विदयार्थ्यांचे बापू गुरुजींबद्दल असलेले प्रेम तुमच्या शब्दांत लिहा.
उत्तर :
बोर्डिंगातल्या मुलांवर गुरुजींची खूप माया होती. त्याप्रमाणेच मुलांचेही ते खूप लाडके होते. त्यांच्या शब्दाला विदयार्थ्यांच्या मनात खूप मान होता. त्यांचा शब्द ते कधी खाली पडू देत नसत. गुरुजींच्या मताप्रमाणे वागण्यासाठी सगळेजण धडपडत होते. गुरुजींचाही त्यांच्यावर जीव होता. रोज रात्री मुलांना कंदिलाच्या प्रकाशात घेऊन बसत. त्यांचा अभ्यास घेत; पहाटे उठूनही अभ्यास घेत. गुरुजींचा मुलगा वारला, तेव्हा मुले दुःखाच्या सागरात बुडून गेले.

सातवी पास झाल्यावर विद्यार्थी साहजिकच शाळा सोडत. काही शिकलेल्यांना बापूंनी अन्य गावच्या शाळांत शिक्षक पदावरची नोकरी मिळवून दिली होती. आपली उदरनिर्वाहाची सोय झाली, तरी विद्यार्थी गुरुजींना विसरले नाहीत. गुरुपौर्णिमेच्या दिवशी ते आठवणीने गुरुजींना भेटत. श्रीफळ देऊन त्यांच्या पाया पड़त, त्यांचा आशीर्वाद घेत. आपापल्या गावी जात. त्यांच्या गावी गुरुजींनी यावे, असा ते आग्रहही करीत. अशा प्रकारे आजीमाजी सर्व विदयार्थ्यांचा गुरुजींवर जीव होता.

प्रश्न आ.
गावातल्या उचापती करणाऱ्या लोकांबद्दल तुमचे मत स्पष्ट करा.
उत्तर :
उचापती करणारे लोक सर्वत्र असतात, असे आता माझे मत झालेले आहे. ‘गढी’ या कथेत वर्णन केलेली घटना ग्रामीण भागात घडलेली आहे. शिवाय जुन्या काळात घडलेली आहे. पण असे लोक आताही दिसतात आणि शहरांतसुद्धा आढळतात. हे लोक नेहमी चांगल्या कामात अडथळे आणतात. काही चांगले घडावे, लोक समर्थ व्हावेत, त्यांचे जीवनमान सुधारावे, सर्वांना शिक्षण मिळावे असे त्यांना वाटतच नाही. सर्व समाज उत्तम जीवन जगू लागला, तर त्यांची किंमत नाहीशी होईल, अशी त्यांना भीती वाटते. सगळीकडे सतत काहीतरी वाईट घडत राहिले की, उचापती लोक दांडगाई करून प्रसंगात घुसतात आणि स्वत:चा फायदा करून घेतात. प्रामाणिक कष्ट करून त्यांना जगायचेच नसते. फुकटात पैसा लाटायचा असतो. राजकारणात सध्या अशा लोकांचीच चलती आहे. आपणच या लोकांना ओळखून त्यांना दूर ठेवले पाहिजे. तरच आपला देश सुधारेल.

प्रश्न इ.
‘वान नदीले कदीमधी येनारा पूर आता पटावरल्या आकळ्याइले आला व्हता.’ यातून तुम्हांला समजणारा अर्थ स्पष्ट करा.
उत्तर :
या विधानाचा शब्दशः अर्थ आधी आपण समजून घेऊ, वान नदीला पूर्वी भरपूर पाणी असे. पूर्वी ती भरभरून वाहत होती. अधूनमधून पूरही येई. या नदीच्या पाण्यात जशी वाढ होई, तशी वाढ आता शाळेच्या पटसंख्येत होऊ लागली होती. म्हणजे गुरुजींचे कष्ट फळाला आले होते. ज्या गावात पूर्वी शाळाच नव्हती, त्या गावात आता शाळा आली. इतकेच नव्हे, तर चौथीपर्यंत असलेली शाळा गुरुजींच्या प्रयत्नांमुळे सातवीपर्यंत झाली. मॅट्रिकपर्यंतचे शिक्षण गावातच मिळावे; म्हणून गुरुजींनी गावात हायस्कूल सुरू करण्याचाही प्रयत्न केला. पण उचापती लोकांनी हायस्कूल होऊ दिले नाही. पण नदीला जसा पूर येई, तसा गावातल्या शाळेच्या विद्यार्थी संख्येला पूर येऊ लागला होता. हे मात्र एक सुचिन्ह होते.

7. अभिव्यक्ती.

प्रश्न अ.
‘गढी’, ‘वान नदी’ आणि ‘वटवृक्ष’ या तीन प्रतीकांतून गावातील स्थित्यंतराचे दर्शन कशाप्रकारे घडवले आहे, ते प्रत्येकी एकेका उदाहरणाद्वारे स्पष्ट करा.
उत्तर :
‘गढी’ हे गुरुजींचे प्रतीक आहे. गढी पूर्वी भक्कम होती. गावाला आधार होती. माणुसकीच्या भावनेतून मदत करण्याची गढीची वृत्ती होती. म्हणून गढीच्या पाटलांनी अभ्यासात हुशार असलेल्या बापूंच्या शिक्षणाचा सर्व भार उचलला. तेच गुरुजींनी केले. त्यांनी आपले सर्व आयुष्यच गावाला अर्पण केले. काही काळ गावाला प्रगतीची फळे मिळालीच. ‘साजरे गाव’ हे पारितोषिकही मिळाले. पण कालांतराने गावावर अवकळा आली. प्रगती खुंटली. गढी खचत गेली. बापू गुरुजीही खचत गेले.

‘वाननदी’ हे गावातील जीवनप्रवाहाचे प्रतीक आहे. पूर्वी गरिबी होती, पण गावात निर्मळपणा होता, गावाच्या विकासाची स्वप्नेच जणू काही वाननदी वाहून आणत होती. हळूहळू वाननदीचा प्रवाह आटत गेला, पाणी कमी झाले. शेवटी शेवटी तर नदीने पात्रच बदलले. गावानेही आपला जीवनप्रवाहच बदलून टाकला.

‘वटवृक्ष’ म्हणजे गावच होय. वाननदीच्या काठावर वटवृक्ष अंकुरला, हळूहळू वाढत गेला. मुलांना, वाटसरूंना तो आधार बनला. पण हळूहळू तोही सुकत गेला. गावही बापू गुरुजींच्या प्रयत्नांमुळे अंकुरला, त्याने विकासाची स्वप्ने पाहिली. चांगले दिवस आलेही, पण उचापत्यांमुळे गाव उलट्या दिशेने प्रवास करू लागला. वटवृक्ष सुकत गेला. तसा गावही सुकत गेला.

एकंदरीत, गावाची पडझड झाली. हळूहळू निराशामय गर्तेत गाव अडकत चालला. याचे दर्शन या तिन्ही प्रतीकांमधून घडते.

प्रश्न आ.
पाठाच्या शीर्षकाची समर्पकता पटवून दया.
उत्तर :
‘गढी’ हे गावातील सत्तास्थानाचे प्रतीक आहे. गढीच्या गावावर प्रभाव असायचा. त्याचबरोबर गावाला गढीचा आधारही असायचा, ती गढी स्वातंत्र्यानंतर आपले सत्तास्थान गमावून बसली. तरीही तिचा आधार होता. उन्हापावसाला तोंड देत, त्यांच्याशी झगडत गढी ताठ उभी होती. हळूहळू ती खंगत गेली. चारही बाजूंनी ती कणाकणाने कोसळत होती. उचापती लोकही गढी पडण्याची वाटच बघत होते. गाववाल्यांना गढी कोसळली तर हवीच होती. गढीखालची पांढरी माती त्यांना हवी होती. ते विळ्याने हळूहळू जमीन उकरत होतेच, गाव खरे तर चांगल्या दिशेने चालले होते. पण उचापत्यांनी गावाला वाईट दिशेला ढकलले. गावाची विकासाची दिशा ढळली. जे गढीचे झाले तेच गावाचे झाले. गढी ही कथा त्या लहानशा गावाच्या स्थित्यंतराचे, पडझडीचे चित्रण करते. गावाची जशी पडझड झाली, तशी गढीचीही झाली. तीच गत बापू गुरुजींची झालेली आहे. गाव, बापू गुरुजी यांच्या पतनाची, कोसळण्याची कथा म्हणजे ही गढी होय. म्हणून ‘गढी’ हे शीर्षक अत्यंत समर्पक आहे.

प्रश्न इ.
या कथेतील वैदर्भी बोलीचे तुम्हाला जाणवलेले वेगळेपण लिहा.
उत्तर :
वैदर्भी बोली खरोखरच रसाळ भाषा आहे. ऐकताना मन प्रसन्न होते. कथेतील वर्णने कोरड्या तपशिलाने केली जात नाहीत. हृदय भाषेत ही वर्णने येतात. त्यामुळे भाषा वाचकांच्या मनाची पकड , घेते. कथेत वाक्प्रचार व म्हणींचा मुबलक उपयोग केलेला आहे. किंबहुना बोलीभाषेचे हे वैशिष्ट्यच असते. यामुळे भाषा रसाळ झाली आहे.

भाषा रसाळ होण्याला आणखी एक कारण आहे. ते म्हणजे ध्वनिमाधुर्य हे होय. नामांना, क्रियापदांना लागलेले प्रत्यय पाहा. उदा., गावाले, त्याइच्या, त्याइने, त्याइले हे उदाहरणादाखल दिलेले प्रत्यय लक्षणीय आहेत. त्यांचा उच्चार मृदू, मुलायम आहे. या प्रत्ययांचे प्राबल्य आहे. भाषा वाचताना, ऐकताना मन मृदूमुलायम होऊन जाते.

भाषेची आणखी वैशिष्ट्ये पाहा. ‘वाडा’ हा शब्द वैदर्भीमध्ये ‘वाळा’ होतो. ‘पडल्याने’ या प्रमाण मराठीतील शब्दाचे वैदर्भातील – रूप आहे पळल्याने, याच पाठातील असे खूप शब्द दाखवता येतील. मुद्दा असा की या भाषेची प्रकृतीच मुळी मृदूमुलायम असावी. वैदर्भी भाषेकडून प्रमाण मराठीकडे होणारा प्रवास रसाळतेकडून कोरडेपणाकडे जास्त होतो. प्रमाण भाषेत आखीव-रेखीवपणा जास्त असतो. त्यामुळे औपचारिकपणा जास्त येतो. थोडक्यात, हे आहे वैदर्भी भाषेचे मला जाणवलेले वेगळेपण.

Marathi Yuvakbharati 12th Digest Chapter 3.2 गढी Additional Important Questions and Answers

कृति

1. चौकटी पूर्ण करा :

प्रश्न 1.
काळीशार, लोण्याहूनही मऊ असलेली
उत्तर :
काळीशार, लोण्याहूनही मऊ असलेली : गावची जमीन

प्रश्न 2.
नदीच्या काठी वाढत गेलेले झाड
उत्तर :
नदीच्या काठी वाढत गेलेले झाड : वडाचे झाड

प्रश्न 3.
वाडा पडल्याने उघडी – पडलेली
उत्तर :
वाडा पडल्याने उघडी पडलेली : गढी

प्रश्न 4.
गावाला मिळालेला मान :
उत्तर :
गावाला मिळालेला मान : साजरे गाव

प्रश्न 5.
उभा जन्म गाववाल्यांची सेवा करणारे
उत्तर :
उभा जन्म गाववाल्यांची सेवा करणारे : बापू गुरुजी

प्रश्न 6.
गावात काही सोयी नाहीत म्हणत शहरात जाणारी :
उत्तर :
गावात काही सोयी नाहीत म्हणत शहरात जाणारी : नवी पिढी

प्रश्न 7.
कार्यक्रमापासून दूर जाऊ पाहणारे
उत्तर :
कार्यक्रमापासून दूर जाऊ पाहणारे : बापू गुरुजी

2. कृती करा :

प्रश्न 1.

उत्तर :

प्रश्न 2.

उत्तर :

प्रश्न 3.

उत्तर :

प्रश्न 4.

उत्तर :

प्रश्न 5.

उत्तर :

प्रश्न 6.

उत्तर :

प्रश्न 7.

उत्तर :

प्रश्न 8.

उत्तर :

3. वैदर्भी बोलीत वापरलेल्या पुढील वाक्प्रचारांचे अर्थ लक्षात घ्या आणि त्यांसाठी तुमच्या बोलीत किंवा मराठीत वापरले जाणारे वाक्प्रचार लिहा :

(a) रगत आटवने : ……………………..
(b) ऊर भरभरून येते : ……………………..
(c) लाळ करने : ……………………..
(d) चटनीवर तेल न सापळणे : ……………………..
(e) सपन डोयात फुलने : ……………………..
(f) जीव वतने : ……………………..
(g) शाननं उबं व्हने : ……………………..
(h) मायेची वाकय घालने : ……………………..
(i) हिंमत बांदून उटने : ……………………..
(j) लोये तोळने : ……………………..
(k) पोटापान्याला लागने : ……………………..
(l) पदरात पळने : ……………………..
उत्तर :
(a) रगत आटवने : (i) रक्त आटवणे., (ii) खूप कष्ट घेणे.
(b) ऊर भरभरून येणे : (i) ऊर भरून येणे., (ii) मनात अभिमान किंवा कौतुक किंवा आनंद दाटणे.
(c) लाळ करने : (i) लाड करणे., (ii) खूप प्रेमाने वागवणे.
(d) चटनीवर तेल न सापळणे : (i) नेहमी कमतरता असणे., (ii) खूप गरिबी असणे.
(e) सपन डोयात फुलने : (i) मनात स्वप्न फुलणे., (ii) भविष्याविषयी खूप आशावादी चित्र निर्माण होणे.
(f) जीव वतने : (i) जीव ओतणे., (ii) खूप मन:पूर्वक, कष्टपूर्वक काम करणे.
(g) शाननं उबं व्हने : (i) डौलात उभे राहणे., (ii) आनंदाने व आत्मविश्वासाने वागणे.
(h) मायेची वाकय घालने : (i) मायेचे पांघरूण घालणे., मायेची पाखर घालणे.
(i) खूप माया करणे. (११) हिंमत बांदून उटने : (i) धीर एकवटून उठणे., (ii) हिमतीने तोंड देणे. हिमतीने लढायला सिद्ध होणे,
(j) लोये तोळने : (i) लचके तोडणे., (ii) एक एक तुकडा तोडावा तशा वेदना देणे.
(k) पोटापान्याला लागने : (i) पोटापाण्याला लागणे., (ii) कामधंदा मिळणे.
(l) पदरात पळने : (i) पदरात पडणे., (ii) न मागता, फार हवीशी नसताना मिळणे.

4. पुढील म्हणींचा अर्थ तुमच्या शब्दांत लिहा :

प्रश्न 1.
घरी तेल हाये तं मीठ नायी; आन् मीठ हाये त चटनी नायी.
उत्तर :
घरी तेल हाये तं मीठ नायी; आन मीठ हाये त चटणी नायी.
अर्थ : अत्यंत गरिबी असणे.

प्रश्न 2.
नासकुला हळयाई पिंडाला झोम्बते.
उत्तर :
नासकुला हळयाई पिंडाला झोम्बते.
अर्थ : क्षुद्र जीवसुद्धा पोटासाठी धडपडतो.

प्रश्न 3.
खुटे गाळ खुटे उपळ.
उत्तर :
खुटे गाळ खुटे उपळ.
अर्थ : खुंट जमिनीत गाडायचा आणि उपटायचा, अशी निरर्थक रिकामपणची कामे करीत बसणे.

गढी लेखिकांचा परिचय

लेखिकांचे नाव :
डॉ. प्रतिमा इंगोले

साहित्यिक व्यक्तिमत्त्व :
सुप्रसिद्ध ग्रामीण कथाकार, कवयित्री, कथाकथनकार म्हणूनही चांगली ओळख. ललित, विनोदी व वैचारिक स्वरूपाचे लेखनही प्रसिद्ध आहे. बालसाहित्य लेखिका म्हणूनही त्या प्रसिद्ध आहेत. त्यांनी विविध विषय आपल्या साहित्यातून हाताळले आहेत. लोकसाहित्याच्या प्रख्यात अभ्यासक आहेत. ८० हून अधिक पुस्तके प्रसिद्ध. आपल्या काव्यांमधून ग्रामीण जीवनातील जीवघेणा संघर्ष प्राधान्याने चित्रित केला आहे. सामाजिक विषयांवर प्रत्यक्ष संशोधन करून विपुल लेखन केले आहे.

ग्रंथसंपदा :
अकसिदीचे दाने’, ‘अंधारपर्व’, ‘अन् मृगधारा बरसल्या’, ‘अमंगल युग’ वगैरे अनेक कथासंग्रह प्रसिद्ध. ‘आजही स्त्रीचे स्थान दुय्यमच’, ‘आत्मघाताचे दशक’ वगैरे वैचारिक स्वरूपाची पुस्तके. ‘करारी आजी’, ‘उजळ आजोबा’ वगैरे बालसाहित्य क्षेत्रातील पुस्तके प्रसिद्ध. ‘बोडखी’, ‘पार्ट टाईम’ यांसारख्या अनेक कादंबऱ्या प्रसिद्ध

पुरस्कार पारितोषिके :
महाराष्ट्र साहित्य पुरस्कार, संत गोरोबा सामाजिक पुरस्कार, महाराष्ट्र शासनाचा पुरस्कार, जनसंवाद पुरस्कार, करवीर साहित्य परिषदेतर्फे ‘दत्ता डावजेकर स्मृती पुरस्कार’ असे अनेक पुरस्कार प्राप्त.

गढी  कथेचा गोषवारा

1. सातपुड्याच्या कुशीत वसलेल्या एका लहानशा गावाची ही कथा आहे. गाव तसे खाऊनपिऊन सुखी होते. गावाला निसर्गाची साथ होती.
2. फ्लॅशबॅक पद्धतीने ही कथा आकार घेते. आज त्या गावात धामधुम होती. गावाला शासनाचा ‘साजरे गाव’ हा पुरस्कार जाहीर झालेला आहे. बापू गुरुजी या आदर्श शिक्षकाचाही त्या समारंभात सत्कार होणार आहे. साजरे गाव या पारितोषिकापर्यंत गावाचा प्रवास होण्यात बापू गुरुजींचा फार मोठा वाटा आहे. मात्र बापू खूप उदासवाणे झालेले आहेत. त्यांना समारंभात व त्यांच्या सत्कारात गोडी वाटत नाही.
3. गुरुजींच्या लहानपणी गावात शाळा नव्हती. मुले तालुक्याला शिकायला जात. गुरुजींची घरची गरिबी होती. पण गढीवरच्या पाटलांनी त्यांच्या शिक्षणाचा खर्च केला. गुरुजी शिकले आणि त्यांनी गावाच्या विकासाला वाहून घेतले. गुरुजींच्या बरोबर शिकलेल्यांनी शहरांची वाट धरली.
4. देश नुकताच स्वतंत्र झाला होता. नव्या प्रेरणांचे वारे सर्वत्र वाहत होते. गुरुजींना गावाच्या विकासाची स्वप्ने पडू लागली. गुरुजींना निवडणुकीच्या राजकारणात रस नव्हता. गुरुजींनी गावाच्या विकासाला वाहून घेतले. पण स्वत:च्या घराकडे दुर्लक्ष केले.
5. गुरुजी सकाळ–संध्याकाळ, रात्री–बेरात्री शाळेतच दिसू लागले. त्यांनी शाळा नावारूपाला आणली. चौथीपर्यंतची शाळा सातवीपर्यंत झाली. गुरुजींनी शाळेत तालीमखाना सुरू केला.
6. गावातल्या उचापती लोकांना हे सर्व पाहावले नाही. त्यांनी गुरुजींच्या कार्यात खोडे घालायला सुरुवात केली. दरम्यान गुरुजींना ‘आदर्श शिक्षका’चे पारितोषिक मिळाले. त्यांनी पारितोषिकाच्या रकमेतून वाचनालय सुरू केले. लहानसे बोर्डिंग चालू केले.
7. बोर्डिंगातील मुलांचे ते लाडके गुरुजी झाले. बोर्डिंगाची पूर्ण काळजी गुरुजी घेत होते. मुलांना ते स्वतःची लेकरेच समजत. बोर्डिंगातला संपती तर त्यांचा मानलेला मुलगा बनला. गावात दवाखाना नव्हता. संपती पटकीच्या रोगाला बळी पडला.
8. गुरुजींना गावात दवाखाना आणण्याची स्वप्ने पडू लागली. त्यांनी गावात पोस्ट आणले. पण उचापत्या लोकांमुळे पोस्ट गावातून गेले. सडक येऊ घातली, पण त्याच लोकांनी सडक होऊ दिली नाही. या गोष्टीचे गुरुजींना खूप दुःख झाले, त्यांची उमेद खचू लागली. दरम्यान वाननदी सुकत गेली. तिने पात्र बदलले.
9. गुरुजींचा मुलगा आजारी पडला. तापाने फणफणला, पण गुरुजींनी तिकडे लक्ष दिले नाही. मुलगा आजाराला बळी पडला. गुरुजी गळून गेले. पण बोर्डिंगचे, शाळेतले आजीमाजी विदयार्थी गुरुजींचा खूप आदर करीत.
10. गाव खचत गेला. गुरुजीसुद्धा खचत गेले. आजच्या कार्यक्रमाचे म्हणूनच त्यांना कौतुक नव्हते. त्यांच्या अंगातले त्राण संपत चालले. पाय लटलट कापत होते. पाय उचलला की भोवळ येई. आपण काय करू पाहत होतो आणि काय घडले? गुरुजींना याचा विषाद वाटला.

गढी शब्दार्थ :

• दुपटा – दोन रस्ते मिळतात ती जागा; जेथे पारावर गावकरी जमतात,
• वसेल – वसलेले. व्हतं – होते.
• गावासेजून – गावाजवळून.
• झुममूय – झुळुझुळु,
• वायता वायता – वाहता वाहता.
• वान नाही – वानवा नाही, कमतरता नाही.
• कायीशार – काळीशार,
• लोन्यावानी – लोण्याप्रमाणे,
• भरूभरू – भरभरून.
• कवतीक – कौतुक.
• कराळी – काठावर,
• झाळ – झाड.
• पायत – पाहत.
• उनाये-पावसाये – उन्हाळेपावसाळे,
• वाळा पळल्यानं – वाडा पडल्यानं.
• पांढ्ढी पांढ्ढी – पांढरी पांढरी.
• उघळी पळली – उघडी पडली.
• कारुन – का म्हणून.
• गावाले – गावाला,
• गोठ – गोष्ट.
• बयठकीतल्या – बैठकीतल्या.
• त्याइच्या – त्यांच्या.
• आवतन – आमंत्रण.
• गाववाल्याइनं – गाववाल्यांनी.
• कऱ्याचं – करायचे.
• ठरोल – ठरवले.
• काइच – काहीच.
• नोतं – नव्हतं.
• रावूरावू – राहून राहून.
• रगत आटोलं – रक्त आटवले.
• मातर – मात्र.
• लानपनी – लहानपणी.
• शाया – शाळा.
• गळीवरला – गढीवरील.
• शेजीच – शेजारीच.
• लाळ – लाड.
• सापळत – सापडत,
• गरिबाले – गरिबाला,
• कोळलंच – कोरडेच.
• फकत – फक्त.
• इतले – इतके.
• शिकेल – शिकलेला.
• गळी – गढी.
• शयरात – शहरात.
• नवकरीले – नोकरीला.
• नासकुल्या – क्षुल्लक, सामान्य.
• पायनं – पाहणे, हू
• लागलं – होऊ लागले.
• डोयात – डोळ्यात.
• पोयता पोयता – पोहता पोहता.
• वान देल्लं – वाण दिले.
• वावटयीत – वावटळीत.
• सवतंतर – स्वतंत्र.
• झकास – विकास.
• पेरमानं – प्रेमाने.
• व्हयेल गळी – झालेला गडी.
• पानी पावावं – पाणी पाहावे (किती खोल सुरक्षित आहे, वगैरे).
• पख पारखावं – पंख पारखावेत,
• उळावं – उडावं.
• हे बी तं – हीसुद्धा तर.
• आंदी – आधी.
• वतून – ओतून.
• कई पा – कधीही बघा.
• लकषुमीच – लक्ष्मीच.
• पावू पावू – पाहून पाहून,
• सेल्यासेवटी – सरतेशेवटी.
• धाळून – धाडून, पाठवून,
• जियाले – जेवायला.
• आकळ्याइले – आकड्याला (आकड्याइतका).
• तसीई – तशीही.
• पोट्याइची – मुलांची.
• नोती – नव्हती,
• जीतून – जिंकून.
• उचापती मानसाइले – उपद्व्यापी.
• नायी कोई सादलं – काही साधले नाही, जमले नाही.
• जयताळेपना – जळफळाट.
• हळ्याच्या सरपानं – गवताच्या सापानं,
• पयस्याचं – पैशाचे.
• लानसक – लहानसे.
• खळकूई – कवडीही.
• लळले – रडले.
• धुवारी – धार (पाण्याची).
• पयलमसुट्ट्या – पहिल्या फटक्यात.
• गढीलोग – गढीपर्यंत.
• तपेल फफूटातून – तापलेल्या फुफाटातून.
• सईन व्हईन – सहन होईल?
• मऱ्याच्या – मरणाच्या.
• आताई – आताही, आतासुद्धा.
• लेकराची गुळी – लेकराचा गोडवा, बाळ जन्मल्याची गोड बातमी.
• लोये तोळत – गोळे तोडत.
• काऊन कयत नसीन – का बरे कळत नसेल?
• इरल्यावानी – विरून गेल्यासारखे.
• उजिळात – उजेडात.
• झाकुल्यात – पहाटेला.
• आखीन – आणखी.
• इस्त्यावानी – विस्तवासारखा.
• पालट पळना नाही – फरक पडला नाही.
• अवकानी – अवकाळी,
• गढीलेई झोळलं – गढीलाही झोडले.
• चवूभवताल – चारही बाजूंनी.
• अखाळीला – आषाढीला (आषाढ पौर्णिमा म्हणजे गुरुपौर्णिमा),
• सळक – सडक.
• पळीत – पडीत, पडीक,
• कायले – कशाला,
• अथी – इथे.
• दुकळीत – गंजिफाच्या खेळातील दुक्कलीत.
• भळकोनारा – भडकवणारा,
• सवतंतरानई – स्वातंत्र्याने, स्वातंत्र्यात.
• गाटापान्याचं – चिखल–पाण्याचे.
• जीव सोळत होते – जीव सोडत होते, मरण पावत होते.
• इव्यानं – विळ्याने.
• सारोयाले – सारवायला.
• पातरच – पात्रच.
• कोळली पळत – कोरडी पडत.

गढी  वाक्प्रचार व त्यांचे अर्थ

• मन तिळतिळ दुखने – दु:खाने व्याकूळ होणे.
• ठान मांडून उबी रायने – पाय रोवून उभे राहणे.
• रगत आखणे – खूप कष्ट घेणे.
• ऊर भरभरून येणे – अभिमान/कौतुक/आनंद मनात दाटणे.
• लाळ करने – खूप प्रेमाने वागवणे.
• चटणीवर तेल न सापळणे – खूप गरिबी असणे.
• सपन डोळ्यात फुलने – भविष्याविषयी मनात आशावादी चित्र निर्माण होणे.
• जीव वतने – खूप मनापासून कष्टपूर्वक काम करणे.
• शाननं उबं व्हने – आनंदाने व आत्मविश्वासाने वागणे.
• मायेची वाकय घालने – खूप माया करणे.
• हिंमत बांदून उटने – हिमतीने लढायला सिद्ध होणे.
• लोये तोळणे – एक एक तुकडा तोडावा तशा वेदना देणे.
• पोटापान्याला लागणे – कामधंदा मिळणे.
• पदरात पळने – (एखादी गोष्ट) न मागता, फार हवीशी नसताना मिळणे.