Class 12

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 6 Dissolution of Partnership Firm Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 6 Dissolution of Partnership Firm

1. Objective Questions.

A. Select the most appropriate answer from the alternatives given below and rewrite the sentences.

Question 1.
In case of dissolution assets and liabilities cire transferred to ______________ Account.
(a) Bank Account
(b) Partner’s Capital Account
(c) Realisation Account
(d) Partner’s Current Account
Answer:
(c) Realisation Account

Question 2.
Dissolution expenses are credited to ______________ Account.
(a) Realisation Account
(b) Cash/Bank Account
(c) Partner’s Capital Account
(d) Partner’s Loan Account
Answer:
(b) Cash/Bank Account

Question 3.
Deficiency of insolvent partner will be suffered by solvent partners in their ______________ ratio.
(a) capital ratio
(b) profit sharing ratio
(c) sale ratio
(d) liquidity ratio
Answer:
(b) profit sharing ratio

Question 4.
If any asset is taken over by partner from firm his Capital Account will be ______________
(a) credited
(b) debited
(c) added
(d) divided
Answer:
(b) debited

Question 5.
If any unrecorded liability is paid on dissolution of the firm ______________ account is debited.
(a) Cash/Bank Account
(b) Realisation Account
(c) Partner’s Capital Account
(d) Loan Account
Answer:
(b) Realisation Account

Question 6.
Partnership is completely dissolved when the partners of the firm become ______________
(a) solvent
(b) insolvent
(c) creditor
(d) debtors
Answer:
(b) insolvent

Question 7.
Assets and liabilities are transferred to Realisation Account at their ______________ values.
(a) market
(b) purchase
(c) sale
(d) book
Answer:
(d) book

Question 8.
If the number of partners in a firm falls below two, the firm stands ______________
(a) dissolved
(b) established
(c) realisation
(d) restructured
Answer:
(a) dissolved

Question 9.
Realisation Account is ______________ on realisation of asset.
(a) debited
(b) credited
(c) deducted
(d) closed
Answer:
(b) credited

Question 10.
All activities of partnership firm ceases on ______________ of firm.
(a) dissolution
(b) admission
(c) retirement
(d) death
Answer:
(a) dissolution

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

Question 1.
Debit balance of Realisation Account.
Answer:
Realization Loss

Question 2.
Winding up of partnership business.
Answer:
Dissolution of Partnership

Question 3.
An account is opened to find out the profit or loss on sale of assets and settlement of liabilities.
Answer:
Realization A/c

Question 4.
Debit balance of an Insolvent Partner’s Capital Account.
Answer:
Capital Deficiency

Question 5.
The credit balance of the Realisation Account.
Answer:
Realization Profit

Question 6.
Conversion of asset into cash on the dissolution of the firm.
Answer:
Realisation

Question 7.
Liability is likely to arise in the future on the happening of certain events.
Answer:
Contingent Liabilities

Question 8.
Assets that are not recorded in the books of accounts.
Answer:
Unrecorded Assets

Question 9.
The account shows the realization of assets and discharge of liabilities.
Answer:
Realization A/c

Question 10.
Expenses incurred on the dissolution of the firm.
Answer:
Dissolution/Realisation Expenses

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

Question 1.
The firm must be dissolved on the retirement of a partner.
Answer:
This statement is False.
On the retirement of a partner, if the partnership agreement allows, then the remaining partner can continue the business activities. It means the firm is not to dissolve.

Question 2.
On dissolution Cash/Bank Account is closed automatically.
Answer:
This statement is True.
As the firm is dissolved, there is no question of any business activities to be carried out further and so Cash/Bank Account is also not necessary. Therefore on dissolution Cash/Bank Account is closed automatically.

Question 3.
On dissolution, Bank overdraft is transferred to Realisation Account.
Answer:
This statement is True.
As a sundry liability of the business, bank overdraft is a liability of a firm and hence, it is transferred to Realisation Account at the time of dissolution and paid a third party Liability.

Question 4.
A solvent partner having a debit balance to his Capital Account does not share the deficiency of insolvent partner Capital Account.
Answer:
This statement is False.
In the partnership, the partner’s liability is unlimited so, a solvent partner having a debit balance to his Capital Account should share the deficiency of the insolvent partner capital account.

Question 5.
At the time of dissolution of the partnership, all assets should be transferred to Realisation Account.
Answer:
This statement is False.
At the time of dissolution of the partnership, the cash account and Bank A/c are not transferred to Realisation A/c. Similarly, if an asset is taken over by a partner or by any creditor then that asset is transferred to the concerned person’s account and not to the Realisation Account.

Question 6.
The debit balance of an insolvent partner’s Capital Account is known as a capital deficiency.
Answer:
This statement is True.
Debit balance of Partners’ Capital Account means the excess of drawings than the capital credit balance. In the case of an insolvent partner, the debit balance of the Capital Account means liabilities which he cannot pay. It means capital deficiency.

Question 7.
At the time of dissolution, a loan from a partner will be transferred to Realisation Account.
Answer:
This statement is False.
At the time of dissolution, a loan from a partner will be paid after the payment of liabilities of third parties to the firm. It is not transferred to Realisation Account. Partner’s Loan A/c is separately opened and paid accordingly.

Question 8.
Dissolution takes place when the relationship among the partners comes to an end.
Answer:
This statement is True.
As per definition, Dissolution means to wind up or to close down, and it is possible only when relations among the partners in a partnership firm come to an end.

Question 9.
The insolvency loss at the time of dissolution of the firm is shared by the solvent partners in their profit sharing ratio.
Answer:
This statement is True.
In the partnership, partners’ liability is unlimited and in case of insolvency loss, legally solvent partners are ultimately liable and are suppose to bear the loss of an insolvent partner in their profit sharing ratio.

Question 10.
Realization loss is not transferred to insolvent partner’s Capital Account.
Answer:
This statement is False.
All partners of the firm are responsible for Loss on realization and hence loss on realization is supposed to be transferred to all Partners’ Capital Account, without any discrimination of solvent or insolvent.

D. Calculate the following:

Question 1.
Vinod, Vijay, and Vishal are partners in a firm sharing profit and losses in the ratio of 3 : 2 : 1. Vishal becomes insolvent and his capital deficiency is ₹ 6000. Distribute the capital deficiency among the solvent partner.
Answer:
Here, capital deficiency of ₹ 6000 is to be distributed among continuing partners in their profit and loss sharing ratio, i.e. 3 : 2
Share of deficiency for Vinod = 6,000 × \(\frac{3}{5}\) = ₹ 3,600
Share of deficiency for Vijay = 6,000 × \(\frac{2}{5}\) = ₹ 2,400
Vinod and Vijay will bear ₹ 3,600 and ₹ 2,400 of Vishal’s capital deficiency.

Question 2.
Creditors ₹ 30,000, Bills Payable ₹ 20,000, and Bank Loan ₹ 10,000. Available Bank balance ₹ 40,000. What will be the amount that creditors will get in case of all partner’s insolvency?
Answer:
Ratio of creditors, Bills payable and Bank Loan = 30,000 : 20,000 : 10,000 i.e., 3 : 2 : 1
Amount received by creditors = \(\frac{3}{3+2+1}\) × 40,000
= \(\frac{3}{6}\) × 40,000
= ₹ 20,000.

Question 3.
Insolvent Partner Capital A/c debit side total is ₹ 10,000 and credit side total is ₹ 6,000. Calculate deficiency.
Answer:
Deficiency of insolvent partner = Debit side total – Credit side total
= 10,000 – 6,000
= ₹ 4,000.

Question 4.
Insolvent Partners Capital A/c debit side is ₹ 15,000 and insolvent partner brought cash ₹ 6,000. Calculate the amount of insolvency loss to be distributed among the solvent partners.
Answer:
₹ 9,000 (15,000 – 6,000) is the amount of insolvency loss to be distributed among the solvent partners.

Question 5.
The realization profit of a firm is ₹ 6,000, partners share profit and loss in the ratio of 3 : 2 : 1. Calculate the amount of realization profit to be credited to Partners’ Capital A/c.
Answer:
Distribution of ₹ 6,000 in 3 : 2 : 1 ratio
6,000 × \(\frac{3}{6}\) = ₹ 3,000, 6,000 × \(\frac{2}{6}\) = ₹ 2,000, 6,000 × \(\frac{1}{6}\) = ₹ 1,000
Amount of realisation profit ₹ 3,000, ₹ 2,000 and ₹ 1,000 is to be credited to Partner’s Capital A/c respectively.

E. Answer in one sentence only.

Question 1.
What is the dissolution of the partnership firm?
Answer:
Dissolution of the partnership firm means complete closure of business activities and stoppage of partnership relations among all the partners.

Question 2.
When is Realisation Account opened?
Answer:
Realisation Account is opened at the time of dissolution of the partnership firm.

Question 3.
Which accounts are not transferred to Realisation Account?
Answer:
Cash/Bank balance, Reserve funds, Profit and Loss A/c balance, Partners’ Loan accounts, etc. are not transferred to Realisation Account.

Question 4.
Who is called an insolvent person?
Answer:
Whose capital A/c shows debit balance and who is not in a position to meet his capital deficiency even from his private property is called an insolvent person.

Question 5.
What is capital deficiency?
Answer:
The debit balance of the insolvent partner’s Capital Account which the insolvent partner cannot pay is called a capital deficiency.

Question 6.
In what proportion is the balance on Realisation Account transferred to Partners Capital/Current Accounts?
Answer:
The balance on the Realisation Account is transferred to Partners Capital/Current Accounts in their profit sharing ratio.

Question 7.
Who should bear the capital deficiency of insolvent partners?
Answer:
The capital deficiency of insolvent partners should be borne by the solvent partners.

Question 8.
Which account is debited on repayment of partner’s loan?
Answer:
Partner’s Loan Account is debited on repayment of partner’s loan.

Question 9.
Which account is debited on payment of dissolution expenses?
Answer:
Realisation Account is debited on payment of dissolution expenses.

F. Complete the table.

Question 1.

Answer:

Practical Problems

(Simple Dissolution)

Question 1.
Ganesh and Kartik are partners sharing profits and losses equally. They decided to dissolve the firm on 31st March 2018. Their Balance Sheet was as under:
Balance Sheet as of 31st March 2018

Assets were realised as under:
Building ₹ 82,000, Debtors ₹ 22,000, Stock ₹ 20,000. Bills Receivable ₹ 3,200 and Ganesh agreed to take over Furniture for ₹ 10,000. Realisation Expenses amounted to ₹ 2,000.
Show Realisation A/c, Partners’ Capital A/c, and Cash A/c.
Solution:
In the books of Ganesh and Kartik


Working Notes:
1. Amount paid to Ganesh and Kartik are ₹ 27,600 and ₹ 77,600 respectively.
2. Loss on Realisation and Reserve fund amounts are equally distributed.
3. Furniture is taken over by Ganesh so his Capital A/c is debited.

Question 2.
Leela, Manda, and Kunda are partners in the firm ‘Janki Stores’ sharing profits and losses in the ratio of 3 : 2 : 1 respectively. On 31st March 2018, they decided to dissolve the firm when their Balance Sheet was as under.
Balance Sheet as of 31st March 2018

Leela agreed to take over the Building at ₹ 1,23,600. Manda took over Goodwill, Stock, and Debtors at book values and agreed to pay Creditors and Bills payable. Motor car and Machinery realized ₹ 1,51,080 and ₹ 31,680 respectively. Investments were taken by Kunda at an agreed value of ₹ 55,440. Realisation expenses amounted to ₹ 6,800.
Pass necessary entries in the books of ‘Janki Stores’.
Solution:
In the books of ‘Janki Stores’
Journal Entries


Working Notes:
In the books of Leela, Manda, and Kunda

Question 3.
Shailesh and Shashank were partners sharing profits and losses in the ratio of 3 : 2. Their Balance Sheet as of 31st March 2019 was as follows:
Balance Sheet as of 31st March 2019

The firm was dissolved on the above date and the assets realised as under:
1. Plant ₹ 8,000, Building ₹ 6,000, Stock ₹ 4,000 and Debtors ₹ 12,000.
2. Shailesh agreed to pay off the Bills Payable.
3. Creditors were paid in full.
4. Dissolution expenses were ₹ 1,400.
Prepare Realisation A/c, Partners’ Current A/c, Partners’ Capital A/c, and Bank A/c.
Solution:
In the books of Shailesh and Shashank

Question 4.
Asha, Usha, and Nisha were partners sharing profits and losses in the ratio of 2 : 2 : 1. The following is the Balance Sheet as of 31st March 2019.
Balance Sheet as of 31st March 2019

On the above date, the partners decided to dissolve the firm.
1. Assets were realised at: Machinery ₹ 90,000, Stock ₹ 36,000, Investment ₹ 42,000 and Debtors ₹ 90,000.
2. Dissolution expenses were ₹ 6,000.
3. Goodwill of the firm realized ₹ 48,000.
Pass Journal Entries to close the books of the firm.
Solution:
In the books of Asha, Usha, and Nisha
Journal Entries


Working Notes:
In the books of Asha, Usha, and Nisha

Question 5.
Seeta and Geeta are partners in the firm sharing profits and losses in the ratio of 4 : 1. They decided to dissolve the partnership on 31st March 2020 on which date their Balance Sheet stood as follows:
Balance Sheet as of 31st March 2020

Additional Information:
1. Plant and Stock took over by Seeta at ₹ 78,000 and ₹ 22,000 respectively.
2. Debtors realised 90% of the book value and Trademark at ₹ 5,000 and Goodwill was realised for ₹ 27,000.
3. Unrecorded assets estimated at ₹ 4,500 were sold for ₹ 1,500.
4. ₹ 1,000 Discounts were allowed by creditors while paying their claim.
5. The Realisation expenses amounted to ₹ 3,500.
You are required to prepare Realisation A/c, Cash A/c, and Partners’ Capital A/c.
Solution:
In the books of Seeta and Geeta


Working Notes:
1. Bank Loan is an external liability of the firm and therefore it is transferred to Realisation A/c.
2. Amount recovered from Debtors = 90% of Gross Debtors = \(\frac {90}{100}\) × 48,000 = ₹ 43,200.
3. Amount paid to creditors = Value of Creditors – Discount given = 35,000 – 1,000 = ₹ 34,000.
4. Sale of unrecorded assets for ₹ 1,500 is recorded on the credit side of Realisation A/c and debit side of Cash A/c.
5. It is presumed that Furniture realised nothing.

Question 6.
Sangeeta, Anita, and Smita were in partnership sharing profits and losses in the ratio 2 : 2 : 1. Their Balance Sheet as of 31st March 2019 was as under:
Balance Sheet as of 31st March 2019

They decided to dissolve the firm as follows:
1. Assets realised as; Land recovered ₹ 1,80,000; Goodwill for ₹ 75,000; Loans and Advance realised ₹ 12,000; 10% of the Debts proved bad.
2. Sangeeta took Plant at book value.
3. Creditors and Bills payable paid at 5% discount.
4. Sandhya’s loan was discharged along with ₹ 6,000 as interest.
5. There was a contingent liability in respect of bills of ₹ 1,00,000 which was under discount. Out of them, a holder of one bill of ₹ 20,000 became insolvent.
Show Realisation Account, Partners’ Capital Account, and Bank Account.
Solution:
In the books of Sangeeta, Anita, and Smita


Working Notes:
1. Amount paid towards Sandhya’s Loan = Loan amount + Interest due on loan
= 1,20,000 + 6,000
= ₹ 1,26,000

2. Amount received from Debtors = Debtors – Bad debts
= 1,25,000 – 10% of 1,25,000
= 1,25,000 – 12,500
= ₹ 1,12,500

3. Amount paid to Creditors = Creditor – 5% discount
= 1,20,000 – 5% on 1,20,000
= 1,20,000 – 6,000
= ₹ 1,14,000

4. Amount paid towards Bills payable = Bills payable – 5% discount
= 20,000 – 5% on 20,000
= 20,000 – 1,000
= ₹ 19,000

5. Bill of ₹ 1,00,000 was discounted with the Bank. On the due date, bank could not recover ₹ 20,000 from one bill holder as he was declared insolvent. Therefore, we are required to settle that contingent liability of ₹ 20,000.

Question 7.
Saiesh, Sumit, and Hemant were in partnership sharing Profits and Losses in the ratio 2 : 2 : 1. They decided to dissolve their partnership firm on 31st March 2019 and their Balance Sheet on that date stood as;
Balance Sheet as of 31st March 2019

It was agreed that;
1. Sailesh to discharge Loan and to take Debtors at book value.
2. Plant realised ₹ 1,35,000.
3. Stock realised ₹ 72,000.
4. Creditors were paid off at a discount of ₹ 45.
Show Realisation Account, Partners’ Capital Account, and Bank Account.
Solution:
In the books of Sailesh, Sumit, and Hemant

(When one partner become Insolvent)

Question 8.
Sitaram, Gangaram, and Rajaram are partners sharing profits and losses in the ratio of 4 : 2 : 3. On 1st April 2019 they agreed to dissolve the partnership, their Balance Sheet was as follows:
Balance Sheet as of 31st March 2019

The assets realised: Building ₹ 46,750; Machinery ₹ 18,550; Furniture ₹ 9,600; Investment ₹ 10,650; Bill Receivable and Debtors ₹ 20,750. All the liabilities were paid off. The cost of realisation was ₹ 800. Rajaram becomes bankrupt and ₹ 1,100 only was recovered from his estate.
Show Realisation Account, Bank Account, and Capital Account of the partners.
Solution:
In the books of Sitaram, Gangaram and Rajaram


Working Notes:
1. ₹ 1,100 is recovered from Rajaram’s estate which is recorded on the credit side of Rajaram’s Capital Account and on the debit side of Bank A/c.

2. Capital deficiency of Rajaram = Debit total of Capital A/c – Credit total of Capital A/c
= 18,000 – 15,900
= ₹ 2,100
The deficit amount of Rajaram A/c ₹ 2,100 is distributed among continuing partners’ in 2 : 1 ratio.

Question 9.
Following is the Balance Sheet of Vaibhav, Sanjay, and Santosh
Balance Sheet as of 31st March 2019

Santosh is declared insolvent so the firm is dissolved and assets realised as follows:
1. Stock and Debtors ₹ 54,000, Goodwill – NIL, Machinery at book value.
2. Creditors allowed a discount of 10%.
3. Santosh could pay only 25 paise in the rupee of the balance due.
4. Profit sharing ratio was 8 : 4 : 3.
5. A contingent liability against the firm ₹ 9,000 is cleared.
Give Ledger Account to close to books of the firm.
Solution:
In the books of Vaibhav, Sanjay, and Santosh


Working Notes:
1. Contingent liability paid, so Realisation A/c is debited and Bank A/c is credited.
2. Santosh could pay only 25 paise in a rupee of the balance due i.e.
Balance due from Santosh (Debit side of Partners Capital A/c) = ₹ 10,560
25% of ₹ 10,560 = ₹ 2,640 (Amount recorded on debit side of Bank A/c)
Capital deficiency of Santosh = 10,560 – 2,640 = ₹ 7,920
₹ 7,920 to be distributed among continuing partner in their profit-loss ratio = 8 : 4 i.e. 2 : 1.
7,920 × \(\frac{2}{3}\) = ₹ 5,280
7,920 × \(\frac{1}{3}\) = ₹ 2,640

(When Two Partners become Insolvent)

Question 10.
Shweta, Nupur, and Sanika are partners sharing profits and losses in the ratio of 3 : 2 : 1. Their Balance Sheet as of 31st March 2019 was as follows:
Balance Sheet as of 31st March 2019

The firm is dissolved on 31st March 2019. Sundry assets realised @ 60% of its book value. Realisation expenses ₹ 2,000 paid by Shweta. Nupur and Sanika both are insolvent.
Nupur’s private estate has got a surplus of ₹ 3,000 and that of Sanika ₹ 8,000.
Show necessary Ledger Accounts to close the books of the firm.
Solution:
In the books of Shweta, Nupur and Sanika

(When All Partners become Insolvent)

Question 11.
Following is the Balance Sheet as of 31st March 2019 of a firm having three partners Priti, Priya, and Prachi.
Balance Sheet as of 31st March 2019

The firm was dissolved due to the insolvency of all the partners. Machinery was sold for ₹ 18,000, while Furniture fetched ₹ 14,000, Stock realized ₹ 35,000. Realisation expenses amounted to ₹ 2,000. Nothing could be recovered from Priya and Prachi, but ₹ 3,400 could be collected from Priti’s private estate.
Close the books of accounts of the firm.
Solution:
In the books of Priti, Priya, and Prachi



Working Notes:
1. Amount paid to loan from sale of machinery = ₹ 18,000
Balance of Loan 30,000 – 18,000 = ₹ 12,000

2. Ratio of Trade creditors and Loan = 50,000 : 12,000
= 50 : 12
= 25 : 6

3. Balance of cash available = 10,000 + 67,000 + 3,400 – 18,000 – 2,000
= 80,400 – 20,000
= ₹ 60,400
Amount paid towards loan = \(\frac{6}{31} \times \frac{60,400}{1}\) = ₹ 11,690
Amount paid to Trade creditors = \(\frac {25}{31}\) × 60,400 = ₹ 48,710
Amount paid towards loan = 18,000 + 11,690 = ₹ 29,690.

Question 12.
Shashwat and Shiv are equal partners. Their Balance Sheet stood as under:
Balance Sheet as of 31st March 2019

Due to weak financial position, all partners were declared bankrupt.
The Assets were realised as follows:
Stock ₹ 3,500, Furniture ₹ 2,000, Debtors ₹ 5,000 and Machinery ₹ 7,000.
The cost of collection and distributing the estate amounted to ₹ 1,500. Shashwat’s private estate is not sufficient even to pay his private debts, whereas in Shiv’s private estate there is a surplus of ₹ 500.
Prepare necessary Ledger Accounts to close the books of the firm.
Solution:
In the books of Shashwat and Shiv


Working Note:
As partners we’re not able to pay their loss amount, a difference of amount is considered as deficiency of partners.

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 5 Reconstitution of Partnership (Death of Partner)

1. Objective questions:

A. Select the most appropriate answer from the alternative given below and rewrite the sentences.

Question 1.
Benefit Ratio is the ratio in which _______________
(a) The old partner gain on the admission of a new partner
(b) The Goodwill of a new partner on admission is credited to old partners
(c) The continuing partners’ benefits on retirement or death of a partner
(d) All partners are benefitted.
Answer:
(c) The continuing partner’s benefits on retirement or death of a partner

Question 2.
The ratio by which existing partners are benefitted _______________
(a) gain ratio
(b) sacrifice ratio
(c) profit ratio
(d) capital ratio
Answer:
(a) gain ratio

Question 3.
Profit and Loss Suspense Account is shown in the new Balance Sheet on _______________ side.
(a) debit
(b) credit
(c) asset
(d) liabilities
Answer:
(c) asset

Question 4.
Death is a compulsory _______________
(a) Dissolution
(b) Admission
(c) Retirement
(d) Winding up
Answer:
(c) Retirement

Question 5.
The balance on the Capital Account of a partners, on his death is transferred to _______________ Account.
(a) Relatives
(b) Legal Heir’s Loan/Executors Loan
(c) Partners’ Capital
(d) Partners’ Loan
Answer:
(b) Legal Heir’s Loan/Executors Loan.

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

Question 1.
Excess of credit side over the debit side of Profit and Loss Adjustment Account.
Answer:
Profit

Question 2.
A person who represents the deceased partner on the death of the partner.
Answer:
Legal Heir’s or Executor

Question 3.
Accumulated past profit kept in the form of reserve.
Answer:
Reserve fund or General reserve

Question 4.
The partner who died.
Answer:
Deceased partner

Question 5.
The proportion in which the continuing partners benefit due to the death of a partner.
Answer:
Gain/Benefit ratio

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

Question 1.
A deceased partner is not entitled to the Goodwill of the firm.
Answer:
This statement is False.
A deceased partner’s contribution was there in the development of business and goodwill is the value of the business in terms of money. Hence, a deceased partner is entitled to receive goodwill from the firm.

Question 2.
A deceased partner is entitled to his share of General Reserve.
Answer:
This statement is True.
General reserve is created out of past undistributed profit. Past profit is earned due to the efforts and hard work of all the partners including the partner who is now dead. Hence a deceased partner has right on it and therefore a deceased partner is entitled to receive his share of General reserve.

Question 3.
If goodwill is written off, a Deceased Partner’s Capital Account is debited.
Answer:
This statement is False.
When the benefits of goodwill are given to the deceased partner, his capital account is credited and when such goodwill is written off, capital accounts of remaining partners are debited.

Question 4.
After the death of a partner, the entire amount due to the deceased partner is paid to the legal representative of the deceased partner.
Answer:
This statement is True.
After the death of a partner, the entire amount due to the deceased partner is paid to the legal representative of the deceased partner as he is the only person who has the legal right to that amount.

Question 5.
For recording the profit or loss up to the death, the Profit and Loss Appropriation Account is operated.
Answer:
This statement is False.
For recording the profit or loss up to the death, the Profit and Loss suspense Account is created and operated. This is because final accounts cannot be prepared on the date of death of a partner. Till that period a separate account called Profit and Loss Suspense A/c is prepared.

D. Fill in the blanks and rewrite the following sentence.

Question 1.
Deceased Partners’ Executors Account is shown on the _______________ side of the Balance Sheet.
Answer:
Liabilities

Question 2.
On the death of a partner, a ratio in which the continuing partners get more share of profits in future is called as _______________ Ratio.
Answer:
Gain

Question 3.
Deceased partners share of profit up to the death is shown on _______________ side of Balance Sheet.
Answer:
Assets

Question 4.
Benefit Ratio = New Ratio – _______________
Answer:
Old Ratio

Question 5.
When Goodwill is raised at its full value and it is written off _______________ Account is to be credited.
Answer:
Goodwill

E. Answer in one sentence only.

Question 1.
What is Gain Ratio?
Answer:
The profit-sharing ratio which is acquired by the surviving or continuing partners on account of the death of any partner is called gain ratio or benefit ratio.

Question 2.
In which ratio general reserve is distributed on the death of a partner?
Answer:
General reserve is distributed on the death of a partner in their old profit sharing ratio.

Question 3.
To whom do you distribute general reserve on the death of a partner?
Answer:
On the death of a partner general reserve is distributed among all partners in their old profit and loss ratio.

Question 4.
How the death of a partner is a compulsory retirement?
Answer:
After the death of a partner, the business is not able to get any kind of services from the deceased partner and so we can say that the death of a partner is like a compulsory retirement.

Question 5.
To which account profit is to be transferred up to the date of his death?
Answer:
Profit of the deceased partner, up to the date of his death, is transferred to his Legal Heir’s/Executor’s Account.

Practical Problems

Question 1.
Rajesh, Rakesh, and Mahesh were equal Partners on 31st March 2019. Their Balance Sheet was as follows 31st March 2019.
Balance Sheet as of 31st March 2019

Mr. Rajesh died on 30th June 2019 and the following adjustment was agreed as:
1. Furniture was to be adjusted to its market price of ₹ 3,40,000.
2. Land and Building were to be depreciated by 10%.
3. Provide R.D.D. @ 5% on debtors.
4. The profit up to the date of death of Mr. Rajesh is to be calculated on the basis of last year’s profit which was ₹ 1,80,000.
Prepare:
1. Profit and Loss Adjustment A/c
2. Partners’ Capital Account
3. Balance Sheet of the continuing firm.
Solution:
In the books of the Partnership Firm


Balance Sheet as of 1st July 2019

Working Note:
The profit of the firm of last year was ₹ 1,80,000.
Proportionate profit up to the date of death for Rajesh is as follows
= 1,80,000 × \(\frac{3}{12} \times \frac{1}{3}\) (Period) (P & L ratio)
= ₹ 15,000 (Profit and Loss Suspense A/c)

Question 2.
Rahul, Rohit, and Ramesh are in a business sharing profits and losses in the ratio of 3 : 2 : 1 respectively. Their Balance Sheet as of 31st March, 2017 was as follows:
Balance Sheet as of 31st March 2017

On 1st October 2017, Ramesh died and the Partnership deed provided that
1. R.D.D. was maintained at 5% on Debtors.
2. Plant and Machinery and Investment were valued at ₹ 80,000 and ₹ 4,10,000 respectively.
3. Of the creditors an item of ₹ 6,000 was no longer a liability and hence was properly adjusted.
4. Profit for 2017-18 was estimated at ₹ 1,20,000 and Ramesh’s share in it up to the date of his death was given to him.
5. Goodwill of the firm was valued at two times the average profit of the last five years, which were
2012-13 – ₹ 1,80,000
2013-14 – ₹ 2,00,000
2014-15 – ₹ 2,50,000
2015-16 – ₹ 1,50,000
2016-17 – ₹ 1,20,000
Ramesh’s share in it was to be given to him.
6. Salary ₹ 5,000 p.m. was payable to him.
7. Interest on capital at 5% i.e. was payable and on Drawings ₹ 2,000 were charged.
8. Drawings made by Ramesh up to September 2017 were ₹ 5,000 p.m.
Prepare Ramesh’s Capital A/c showing the amount payable to his executors.
Give working of Profit and Goodwill.
Ramesh Capital Balance ₹ 3,41,000
Solution:
In the books of the Partnership Firm

Working Notes:
1. Calculation of share of Goodwill:
(a) Average profit = \(\frac{Total Profit}{No. of years}\)
= \(\frac{1,80,000+2,00,000+2,50,000+1,50,000+1,20,000}{5}\)
= \(\frac{9,00,000}{5}\)
= ₹ 1,80,000

(b) Goodwill = Average profit × No. of years
= 1,80.000 × 2
= ₹ 3,60,000

(c) Share of Goodwill to Ramesh = Goodwill of the firm × Ramesh’s share
= 3,60,000 × \(\frac{1}{6}\)
= ₹ 60,000

2. Calculation of share of profit due to Ramesh:
Share of profit = Last year profit × Share of profit × Period
= 1,20,000 × \(\frac{1}{6} \times \frac{6}{12}\)
= ₹ 10,000 (Profit and Loss Suspense A/c)

3. Interest on Capital is calculated for six months.
∴ Interest = 2,40,000 × \(\frac{6}{12} \times \frac{5}{100}\) = ₹ 6,000

4.

Question 3.
Ram, Madhav, and Keshav are partners sharing profit and losses in the ratio 5 : 3 : 2 respectively. Their Balance Sheet as of 31st March, 2018 was as follows:
Balance Sheet as of 31st March 2018

Keshav died on 31st July 2018 and the following adjustments were agreed by as per the partnership deed.
1. Creditors have increased by ₹ 10,000.
2. Goodwill is to be calculated at 2 years purchase of average profits of 5 years.
3. The profits of the preceding 5 years was
2013-14 – ₹ 90,000
2014-15 – ₹ 1,00,000
2015-16 – ₹ 60,000
2016-17 – ₹ 50,000
2017-18 – ₹ 50,000 (Loss)
Keshav’s share in it was to be given to him.
4. Loose Tools and livestock were valued at ₹ 80,000 and ₹ 1,20,000 respectively.
5. R.D.D. was maintained at ₹ 10,000.
6. Commission ₹ 2,000 p.m. was payable to Keshav. Profit for 2018-19 was estimated at ₹ 45,000 and Keshav’s share in it up to the date of his death was given to him.
Prepare Revaluation A/c, Keshav’s Capital A/c showing the amount payable to his executors.
Solution:
In the books of the Partnership Firm

Working Notes:
1. Calculation of share of Goodwill:
(a) Average profit = \(\frac{\text { Total profit }}{\text { No. of years }}\)
= \(\frac{90,000+1,00,000+60,000+50,000-50,000}{5}\)
= \(\frac{2,50,000}{5}\)
= ₹ 50,000

(b) Goodwill = Average profit × No. of years
= 50,000 × 2
= ₹ 1,00,000

(c) Share of Goodwill to Keshav = Goodwill of the firm × Keshav’s share
= 1,00,000 × \(\frac{2}{10}\)
= ₹ 20,000

2. Calculation of share of profit due to Keshav
Share of profit = Last year profit × Share of Keshav × Period
= 45,000 × \(\frac{2}{10} \times \frac{4}{12}\)
= ₹ 3,000 (Profit and Loss Suspense Account)

Question 4.
Virendra, Devendra, and Narendra were partners sharing profit and losses in the ratio of 3 : 2 : 1. Their Balance Sheet as of 31st March 2019 was as follows.
Balance Sheet as of 31st March 2019

Mr. Virendra died on 31st August 2019 and the partnership deed provided that the event of the death of Mr. Virendra his executors be entitled to be paid out.
1. The capital to his credit at the date of death.
2. His proportion of Reserve at the date of last Balance Sheet.
3. His proportion of Profits to date of death is based on the average profits of the last four years.
4. His share of Goodwill should be calculated at two years purchase of the profits of the last four years for the year ended 31st March were as follows:
2016 – ₹ 40,000
2017 – ₹ 60,000
2018 – ₹ 70,000
2019 – ₹ 30,000
5. Mr. Virendra has drawn ₹ 3,000 p.m. to date of death, There is no increase and decrease in the value of assets and liabilities.
Prepare Mr. Virendra Executors A/c.
Solution:
In the books of the Partnership Firm

Working Notes:
1. Calculation of share of profit:
(a) Average Profit = \(\frac{\text { Total profit }}{\text { No. of years }}\)
= \(\frac{40,000+60,000+70,000+30,000}{4}\)
= \(\frac{2,00,000}{4}\)
= ₹ 50,000

(b) Goodwill = Average profit × No. of years
= 50,000 × 2
= ₹ 1,00,000

(c) Share of Goodwill to Virendra = Goodwill of the firm × Virendra’s share
= 1,00,000 × \(\frac{3}{6}\)
= ₹ 50,000

2. Share of profit due to Virendra
Share of profit = Last year profit × Share of Virendra × Period
= 50,000 × \(\frac{3}{6} \times \frac{5}{12}\)
= ₹ 10,417 (Profit and Loss Suspense A/c)

Question 5.
The Balance Sheet of Sohan, Rohan, and Mohan who were sharing profits and losses in the ratio of 3 : 2 : 1 is as follows:
Balance Sheet as of 31st March 2019

Mr. Rohan died on 1st October 2019 and the following adjustments were made:
1. Goodwill of the firm is valued at ₹ 30,000.
2. Land and Building and Machinery were found to be undervalued by 20%.
3. Investments are valued at ₹ 60,000.
4. Stock to be undervalued by ₹ 5,000 and a provision of 10% as debtors were required.
5. Patents were valueless.
6. Mr. Rohan was entitled to share in profits up to the date of death and it was decided that he may be allowed to retain his drawings as his share of profit. Rohan’s drawings till the date of death were ₹ 25,000.
Prepare Partners’ Capital Accounts.
Solution:
In the books of the Partnership firm

Working Notes:
1.

2. Firm’s goodwill = ₹ 30,000.
DistrIbute among partners in their profit and loss ratio 3 : 2 : 1.

3. Revised value of Land & Building = \(\frac{\text { Book value }}{(100-20)} \times 100\)
= \(\frac{40,000}{80} \times 100\)
= ₹ 50,000.
∴ Increase In the value of Land & Building = Revised value – Book value
= 50,000 – 40,000
= ₹ 10,000.

4. Revised value of Machinery = \(\frac{\text { Book value }}{(100-20)} \times 100\)
= \(\frac{80,000}{80} \times 100\)
= ₹ 1 ,00,000.
∴ Increase in the value of Machinery = 1,00,000 – 80,000 = ₹ 20,000.

5. Patents were valueless means it is a loss for the business.

6. Rohan’s share In profit is ₹ 25,000 and his drawings are ₹ 25,000. Rohan is allowed to retain his drawings as his share of profit. Means write ₹ 25,000 as drawings on the debit side and write ₹ 25,000 as Profit and Loss Suspense A/c on the Credit side of Partners’ Capital A/c.

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner)

A. Select the most appropriate alternatives from those given below and rewrite the sentence.

Question 1.
The profit or loss from revaluation on retirement of partner is shared by ______________
(a) the remaining partners
(b) all the partners
(c) only retiring partner
(d) bank
Answer:
(b) all the partners

Question 2.
Descrease in the value of assets should be ______________ to Profit and Loss Adjustment Account.
(a) debited
(b) credited
(c) added
(d) equal
Answer:
(a) debited

Question 3.
The balance of the capital account of retired partner is transferred to his ______________ account if it is not paid.
(a) loan
(b) personal
(c) current
(d) son’s
Answer:
(a) loan

Question 4.
Gain ratio = ______________ Ratio less Old Ratio.
(a) New
(b) Equal
(c) Capital
(d) Sacrifice
Answer:
(a) New

Question 5.
New Ratio = Old Ratio + ______________ Ratio.
(a) Gain
(b) Capital
(c) Sacrifice
(d) Current
Answer:
(a) Gain

Question 6.
Apte, Bhate and Chitale are sharing 1/2, 3/10, and 1/5 if Apte retire their new ratio will be ______________
(a) 5 : 2
(b) 3 : 2
(c) 5 : 3
(d) 2 : 5
Answer:
(b) 3 : 2

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

Question 1.
Credit balance of Profit and Loss Adjustment Account.
Answer:
Profit on Revaluation Accounts

Question 2.
The ratio in which the continuing partners are benefited due to retirement of partner.
Answer:
Gain Ratio

Question 3.
Debit balance of Revaluation Account.
Answer:
Loss on Revaluation

Question 4.
The ratio which is obtained by deducting Old Ratio from New Ratio.
Answer:
Gain Ratio

Question 5.
Money value of business reputation earned by the firm over a number of years.
Answer:
Goodwill

Question 6.
Partner’s Account where Loss or Profit on revaluation is transferred.
Answer:
Capital/Current Account

C. State whether the following statement are true or false with reasons.

Question 1.
Gain ratio means New ratio minus Old ratio.
Answer:
This statement is True.
As per definition, profit sharing ratio which is acquired by the continuing partners from the retiring partner is called gain ratio. If gain ratio added to old ratio we will get New ratio. It means New ratio = Old ratio + Gain ratio by interchanging the terms, we will get Gain ratio = New ratio – Old ratio.

Question 2.
Retiring partner’s share in profit up to the date of his retirement will be debited to Profit and Loss Suspense Account.
Answer:
This statement is True.
If a partner retires from the firm during the accounting year, the profit or loss for the period from the date of last balance sheet to the date of retirement is calculated on the basis of last year’s profit or average profit and it is credited to retiring partner’s capital A/c and for time being it debited to new account called Profit and Loss Expense A/c. This is because final accounts cannot be prepared on any date during the accounting year.

Question 3.
On retirement of a partner, sacrifice ratio is considered.
Answer:
This statement is False.
On retirement of a partner, his share is acquired by continuing partners in certain proportion and it is nothing but gain for them. Therefore, on retirement of a partner instead of sacrifice ratio gain ratio is considered.

Question 4.
Retiring partner is called an outgoing partner.
Answer:
This statement is True.
When a person retires from the firm due to health issues, financial issues or personal reasons then it is known as person retires from the business and for the business, he is an outgoing partner.

Question 5.
On retirement of a partner, remaining partner will share the goodwill in their profit sharing ratio.
Answer:
This statement is False.
On retirement of a partner, after giving retiring, partner’s share in goodwill and if goodwill is written off, then remaining partners will adjust the goodwill in their new profit sharing ratio. (If raised to full extent and written off)

Question 6.
Retiring partner is not entitled to share in general reserve and accumulated profit.
Answer:
This statement is False.
General reserve and accumulated profit are created out of past undistributed profit, such profits are the outcome of hard work of all the partners including retiring partner. Hence, retiring partner’s has right to share general reserve and accumulated profit. He is therefore, entitled to get share in general reserve and accumlated profit.

D. Fill in the blanks and rewrite the following sentence:

Question 1.
New Ratio (less) ______________ = Gain ratio.
Answer:
Old ratio

Question 2.
Retiring partner’s share of goodwill is ______________ to remaining Partner’s Capital Account.
Answer:
debited

Question 3.
Revaluation A/c is also known as ______________ Account.
Answer:
Profit and Loss Adjustment

Question 4.
On retirement, the balance at a Current Account of a partner is transferred to his ______________ Account.
Answer:
Capital

Question 5.
A proportion in which the continuing partners get the share of retiring partner is known as ______________ Ratio.
Answer:
Gain

E. Answer in one sentence.

Question 1.
What is meant by Retirement of a Partner?
Answer:
Retirement of a partner refers to a process in which a partner leaves the firm or severes his relations with other partners on account of his old age, continued ill health, loss of interest in the firm, misunderstanding amongst the partners, etc.

Question 2.
What is Benefit Ratio?
Answer:
Profit sharing ratio which is acquired by the continuing partners on account of retirement or death of a partner is called Benefit Ratio or Gain Ratio.

Question 3.
What is New Ratio?
Answer:
The ratio in which profits or losses are shared by the continuing partners after retirement of a partner is called New Profit Sharing Ratio.

Question 4.
How is the amount due to the retiring partner settled?
Answer:
The amount due to a retiring partner is settled as per the terms of partnership agreement or otherwise mutually agreed upon either in lumpsum or in instalments.

Question 5.
How is Gain Ratio calculated?
Answer:
Gain ratio is calculated at the time of retirement of a partner by deducting old ratio from new ratio.

Question 6.
Why is retiring partner’s capital account credited with goodwill?
Answer:
Goodwill is an intangible assets or benefits accrued to the firm and its benefits are transferred to retiring partner’s Capital A/c by giving credit.

Practical Problems

Question 1.
The Balance Sheet of Mr Mama, Kaka and Mr Baba who shared profits and losses as 4 : 3 : 3 respectively.
Balance Sheet as on 31st March, 2018

Kaka retires on 1st April, 2018 on the following terms.
1. The share of Kaka in Goodwill of the firm is valued at ₹ 2,700.
2. Furniture to be depreciated by 10% and Motor car by 12.5%.
3. Live Stock to be appreciated by 10% and Plant by 20%.
4. A provision of ₹ 2,000 to be made for a claim of compensation.
5. R.D.D. is no longer necessary.
6. The amount payable to Kaka should be transferred to his Loan A/c.
Prepare Profit and Loss Adjustment A/c, Partners’ Capital A/cs and Balance Sheet of the new firm.
Solution:
In the books of Partnership Firm

Balance Sheet as on 1st April, 2018


Working Notes:
1. R.D.D. is no longer require means it is a gain for firm.
2. A provision of ₹ 2,000 to be made for a claim of compensation, ₹ 2,000 is recorded on debit side of Profit and Loss Adjustments A/c and then on liability side of Balance Sheet.
3. Total payable amount to Kaka ₹ 20,175 is recorded as Kaka’s Loan A/c.

Question 2.
The Balance Sheet of Ram, Shyam and Ghanshyam sharing profits and losses in 3 : 2 : 1 respectively and their position on 31-3-19 were as follows:
Balance Sheet as on 31st March, 2019

Ghanshyam retired on 1st April, 2019 on the following terms:
1. Building and Investment to be appreciated by 5% and 10% respectively.
2. Provision for Doubtful Debts to be created at 5% on Debtors.
3. The provision of ₹ 3,000 be made in respect of Outstanding Salary.
4. Goodwill of the firm is valued at ₹ 90,000 and partners decide that goodwill should be written back.
5. The amount payable to the retiring partner be transferred to his Loan A/c.
Prepare: Profit and Loss Adjustment A/c, Partners’ Capital A/c, Balance Sheet of new firm.
Solution:
In the books of Partnership Firm


Balance Sheet as on 1st April, 2019

Working Notes:
1. Provision of ₹ 3,000 for outstanding salary is recorded on debit side of Profit and Loss Adjustment A/c and then on the Liability side of Balance Sheet.
2. Goodwill of the firm is valued at ₹ 90,000 and share of retiring partner in it is ₹ 15,000 (\(\frac{1}{6}\)th part) and it is to be written back means it is to be shared by remaining partners in their profit-loss ratio.

Question 3.
The Balance Sheet of the Anu, Renu and Dinu is as follows, and the partners are sharing profits and losses in the proportion of 2 : 2 : 1 respectively.
Balance Sheet as on 31st March, 2019

Dinu retires from the firms on 1st April, 2019 on the following terms:
1. The assets are to be revalued as : freehold property ₹ 30,000, Machinery ₹ 5,000, Furniture ₹ 12,000, All debtors are good.
2. Goodwill of the firm be valued at thrice the average profit for preceding five years. Profits of the firm for the year.
2014-15 – ₹ 14,500
2015-16 – ₹ 10,500
2016-17 – ₹ 10,000
2017-18 – ₹ 16,000
2018-19 – ₹ 10,000
3. Dinu should be paid ₹ 3,000 by cheque.
4. The Balance of Dinu’s Capital A/c should be kept in the business as loan.
Prepare: Profit and Loss Adjustment A/c, Capital Accounts of Partners, Balance Sheet of the new firm.
Solution:
In the books of Partnership Firm

Balance Sheet as on 1st April 2019

Working Notes:
1. Average profit = \(\frac{\text { Total Profit }}{\text { No. of years }}\)
= \(\frac{1000+10,500+10,000+16,000+10,000}{5}\)
= \(\frac{47,500}{5}\)
= ₹ 9,500
Goodwill = Avg. profit × No. of years
= 9,500 × 3 years
= ₹ 28,500
Goodwill value given in balance sheet = ₹ 30,000
New value arrived at = ₹ 28,500
Loss due to revaluation = ₹ 1,500
To be recorded in P & L Adj. A/c – Dr. Side.
In asset side of Balance sheet, write ₹ 28,500 for Goodwill.

2. Balance of Bank A/c = Opening Balance – Cheque given to Dinu
= 5,000 – 3,000
= ₹ 2,000

Question 4.
Rohan, Rohit and Sachin are partners in a firm sharing profits and losses in the proportion 3 : 1 : 1 respectively. Their balance sheet as on 31st March, 2018 is as shown below:
Balance Sheet as on 31st March, 2018

On 1st April, 2018 Sachin retired and the following adjustments have been agreed upon:
1. Goodwill was revalued on ₹ 50,000.
2. Assets and Liabilities were revalued as follows:
Debtors ₹ 50,000, Live stock ₹ 45,000, Building ₹ 1,25,000, Plant and Machinery ₹ 30,000, Motor truck ₹ 95,000 and Creditors ₹ 30,000.
3. Rohan and Rohit contributed additional capital through Net Banking of ₹ 50,000 and ₹ 25,000 respectively.
4. Balance of Sachin’s Capital Account is transferred to his Loan Account.
Give Journal entries in the books of new firm.
Solution:
Journal entries in the books of Partnership Firm

Working Notes:
1. Calculation of Profit on Revaluation of Assets and Liabilities.

Question 5.
Shah, Lodha and Dhole were partners sharing profits and losses in the ratio of 4 : 3 : 3. Their Balance Sheet as on 31st March, 2019 is given below:
Balance Sheet as on 31st March, 2019

On 1st April, 2019 Mr. Lodha retired from the firm on the following terms:
1. Goodwill is to be valued at an average profits and losses of the last five years which were as follows:
Year – Profit/Loss
2015 – ₹ 35,000
2016 – ₹ 20,000
2017 – ₹ 30,000
2018 – ₹ 20,000
2019 – ₹ 25,000
2. Computers to be depreciated by 10%.
3. Furniture to be revalued at ₹ 27,500.
4. Vehicles appreciated by 20%.
5. R.D.D. was no longer necessary.
6. Shah and Dhole will share the future profits and losses in the ratio of 2 : 1.
7. It was decided that goodwill should not appear in the books of a new firm and amount payable to Lodha is to be transferred to his Loan A/c.
Prepare: Profit and Loss Adjustment A/c, Partners’ Capital Accounts, Balance Sheet of new firm.
Solution:
In the books of Partnership Firm

Balance Sheet as on 1st April 2019

Working Note:
Average profit = \(\frac{\text { Total Profit }}{\text { No. of Years }}\)
= \(\frac{35,000+20,000+30,000+20,000+25,000}{5}\)
= \(\frac{1,30,000}{5}\)
= ₹ 26,000
∴ Goodwill = ₹ 26,000
Goodwill should not appear in the books of accounts.
Therefore, ₹ 26,000 credited in Partners’ Capital Account in partners’ old profit and loss ratio. ₹ 26,000 will be debited in Partners’ Capital Account in partners’ new profit-loss ratio.

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 3 Reconstitution of Partnership (Admission of Partner) Textbook Exercise Questions and Answers.

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 3 Reconstitution of Partnership (Admission of Partner)

1. Objetive type questions.

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

Question 1.
Anuj and Eeshan are two partners sharing profits and losses in the ratio of 3 : 2. They decided to admit Aaroh for 1/5th share, the new profit sharing ratio will be __________
(a) 12 : 8 : 5
(b) 4 : 3 : 1
(c) 12 : 8 : 1
(d) 12 : 3 : 1
Answer:
(a) 12 : 8 : 5

Question 2.
Excess of proportionate capital over actual capital represents __________
(a) equal capital
(b) surplus capital
(c) deficit capital
(d) gain
Answer:
(c) deficit capital

Question 3.
__________ is credited when unrecorded asset is brought into business.
(a) Revaluation Account
(b) Balance Sheet
(c) Trading Account
(d) Partners Capital Account
Answer:
(a) Revaluation Account

Question 4.
When goodwill is withdrawn by the partner __________ account is credited.
(a) Revaluation
(b) Cash/Bank
(c) Current
(d) Profit and Loss Adjustment
Answer:
(b) Cash/Bank

Question 5.
If asset is taken over by the partner __________ Account is debited.
(a) Revaluation
(b) Capital
(c) Asset
(d) Balance Sheet
Answer:
(b) Capital

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

Question 1.
The method under which calculation of goodwill is done on the basis of extra profit earned above the normal profit.
Answer:
Super Profit Method

Question 2.
An account is opened to adjust the value of assets and liabilities at the time of admission of a partner.
Answer:
Revaluation A/c or Profit and Loss A/c

Question 3.
The reputation of a business is measured in terms of money.
Answer:
Goodwill

Question 4.
The ratio in which general reserve is distributed to the old partners.
Answer:
Old Ratio

Question 5.
Name the method of the treatment of goodwill where a new partner will bring his share of goodwill in cash.
Answer:
Premium Method

Question 6.
The proportion in which old partners make a sacrifice.
Answer:
Sacrifice Ratio

Question 7.
Capital employed × NRR/100 = __________
Answer:
Normal Profit

Question 8.
An Account is debited when the partner takes over the asset.
Answer:
Partner’s Capital A/c or Partner’s Current A/c

Question 9.
Profit and Loss Account balance appearing on the liability side of the Balance Sheet.
Answer:
Undistributed Profit or Accumulated Profit

Question 10.
Old ratio – New ratio = __________
Answer:
Sacrifice Ratio

C. State True or False with reasons:

Question 1.
A new partner can bring capital in cash or kind.
Answer:
This statement is True.
As per the provision of partnership deed, when any person is admitted in the firm, he has to bring some amount as capital which can be in cash or in-kind of assets to get rights in the assets and definite share in the future profit of the firm.

Question 2.
When goodwill is paid privately to the partners, it is not recorded in the books.
Answer:
This statement is True.
When goodwill is paid privately to the partners, by a newly admitted person, then in such case no transaction takes place in the business, and the firm as such is not all benefited. Hence it is not recorded in the books of accounts.

Question 3.
The gain ratio is calculated at the time of admission of a partner.
Answer:
This statement is False.
At the time of admission of a person, in the business, sacrifices are made by the old partners in favour of the new partner. It means there is no question of any gain to the partners, so we can say that the Gain ratio is not calculated at the time of admission of a partner.

Question 4.
Revaluation profit is distributed among all partners including new partners.
Answer:
This statement is False.
Revaluation profit arises due to efforts and hardworking of the old partners in the past and hence profit earned on revaluation of assets and liabilities at the time of admission of a person as a partner in the business belongs to old partners. So, such profit is not distributed among all partners including the new partners. It is distributed only among old partners.

Question 5.
Change in the relationship between the partners is called as Reconstitution of Partnership.
Answer:
This statement is True.
When any person joins the business as a partner, a change in the relationship takes place. The old agreement is terminated and a new agreement is prepared. There is the change in profit or loss sharing ratio and relationship of the partners which is known as Reconstitution of Partnership.

Question 6.
New partners always bring their share of goodwill in cash.
Answer:
This statement is False.
When a new person is admitted to the partnership firm, the old partners surrender a certain share in profit and give it to a new partner. In exchange for that new partner is required to bring goodwill in cash or in kind. If he is unable to bring cash for goodwill, then Goodwill is raised and adjusted to the new partner’s capital A/c.

Question 7.
When the goodwill is written off, the goodwill account is debited.
Answer:
This statement is False.
To write off goodwill means to decrease or wipe out the value of goodwill. When goodwill as an asset of the business is raised, Goodwill A/c is debited in the books of Account. Conversely, when Goodwill is written off from the business, the Goodwill A/c is credited in the books of business.

Question 8.
The new ratio minus the old ratio is equal to the sacrifice ratio.
Answer:
This statement is False.
When a new partner is admitted, old partners have to sacrifice their profit share in favour of the new partner and their old ratio gets reduced and whatever ratio is left becomes a new ratio. Hence, as per equation:
New Ratio = Old Ratio – Sacrifice Ratio.
By interchanging the terms,
Sacrifice Ratio = Old Ratio – New Ratio.

Question 9.
Usually, when a new partner is admitted to the firm, there will be an increase in the capital of the firm.
Answer:
This statement is True.
When a new partner is admitted to the firm, he brings his share of capital and goodwill, in cash or in-kind, to enjoy the right of sharing the future profit, and hence there will be an increase in the capital of the firm.

Question 10.
Cash/Bank Account is credited when goodwill is withdrawn by the old partners.
Answer:
This statement is True.
When a new partner brings his share of goodwill, old partners have the right to withdraw it in cash. Therefore, when old partners withdraw the amount of goodwill, cash goes out from the firm and not goodwill. Hence Cash/Bank A/c is credited.

D. Find the odd one.

Question 1.
General reserve, Creditors, Machinery, Capital
Answer:
Machinery

Question 2.
Decrease in Furniture, Patents wrote off, Increase in Bills payable, R.D.D. written off
Answer:
R.D.D. written off

Question 3.
Super profit method, Valuation method, Average profit method, Fluctuating capital method
Answer:
Fluctuating capital method

E. Calculate the following:

Question 1.
A and B are partners in a firm sharing profit and losses in the ratio of 1 : 1. C is admitted. A surrenders 1/4th share and B surrenders 1/5th of his share in favour of C. Calculate new profit sharing ratio.
Solution:
Old ratio of A and B = 1 : 1 or \(\frac{1}{2}\) : \(\frac{1}{2}\)
A’s sacrifice = \(\frac{1}{4} \times \frac{1}{2}=\frac{1}{8}\)
B’s sacrifice = \(\frac{1}{5} \times \frac{1}{2}=\frac{1}{10}\)
Sacrificing ratio of A and B = \(\frac{1}{8}\) : \(\frac{1}{10}\) = 5 : 4
C’s share = A’s share + B’s share = \(\frac{1}{8}+\frac{1}{10}=\frac{5+4}{40}=\frac{9}{40}\)
A’s new share = Old ratio – Sacrifice ratio = \(\frac{1}{2}-\frac{1}{8}=\frac{4-1}{8}=\frac{3}{8}\)
B’s new share = Old ratio – Sacrifice ratio = \(\frac{1}{2}-\frac{1}{10}=\frac{5-1}{10}=\frac{4}{10}\)
Therefore, New ratio of A, B and C = \(\frac{3}{8}: \frac{4}{10}: \frac{9}{40}\) = 15 : 16 : 9
(Making denominator equal)

Question 2.
Anika and Radhika are partners sharing profit in the ratio of 5 : 1. They decide to admit Sanika to the firm for 1/5th share. Calculate the Sacrifice ratio of Anika and Radhika.
Solution:
Balance = 1 – share of new partner
= 1 – \(\frac{1}{5}\)
= \(\frac{4}{5}\) (Remaining share)
New ratio = Old ratio x Balance of 1
Anika’s New ratio = \(\frac{5}{6} \times \frac{4}{5}=\frac{20}{30}\)
Radhika’s New ratio = \(\frac{1}{6} \times \frac{4}{5}=\frac{4}{30}\)
Sanika’s New ratio = \(\frac{1}{5} \times \frac{6}{6}=\frac{6}{30}\) (Making denominator equal)
∴ New Profit and Loss ratio = \(\frac{20}{30}: \frac{4}{30}: \frac{6}{30}\) = 20 : 4 : 6 i.e. 10 : 2 : 3
Sacrifice ratio = old ratio – New ratio
Anika’s Sacrifice ratio = \(\frac{5}{6}-\frac{20}{30}=\frac{25-20}{30}=\frac{5}{30}\)
Radhika’s Sacrifice ratio = \(\frac{1}{6}-\frac{4}{30}=\frac{5-4}{30}=\frac{1}{30}\)
∴ Sacrifice ratio = \(\frac{5}{30}: \frac{1}{30}\) = 5 : 1

Question 3.
Pramod and Vinod are partners sharing profits and losses in the ratio of 3 : 2. After the admission of Ramesh the New ratio of Pramod, Vinod and Ramesh are 4 : 3 : 2. Find out the Sacrifice ratio.
Solution:
Sacrifice Ratio = Old ratio – New ratio
Pramod’s Sacrifice ratio = \(\frac{3}{5}-\frac{4}{9}=\frac{27-20}{45}=\frac{7}{45}\)
Vinod’s Sacrifice ratio = \(\frac{2}{5}-\frac{3}{9}=\frac{18-15}{45}=\frac{3}{45}\)
∴ Sacrifice ratio = \(\frac{7}{45}: \frac{3}{45}\) = 7 : 3.

F. Answer in one sentence.

Question 1.
What is Revaluation Account?
Answer:
An account opened and operated by any partnership firm for recording changes in the value of assets and liabilities and to ascertain profit or loss made on revaluation of assets and liabilities is called Revaluation Account.

Question 2.
What is meant by Reconstitution of Partnership?
Answer:
Reconstitution of partnership means a change in the relationship between/among partners and in the form of partnership.

Question 3.
Why is the new partner admitted?
Answer:
A new partner is admitted to the existing partnership firm to increase the capital resources of the firm and to secure advantages of a new entrant’s skill and business connections, i.e. goodwill.

Question 4.
What is the sacrifice ratio?
Answer:
A ratio that is surrendered or given up by the old partners in favour of a newly admitted partner is called the sacrifice ratio.

Question 5.
What do you mean by raising the goodwill at the time of admission of a new partner?
Answer:
Raising the Goodwill at the time of admission of a new partner means debiting Goodwill Account up to the value it is raised and crediting. Old partners’ Capital Accounts in their old ratio in the books of the firm.

Question 6.
What is the super profit method of calculation of goodwill?
Answer:
Super profit method of calculation of Goodwill is a method in which Goodwill is valued at a certain number of years purchases of the super profit of the partnership firm.

Question 7.
When is the ratio of sacrifice calculated for the distribution of goodwill?
Answer:
The ratio of sacrifice is calculated when the benefits of goodwill contributed by a new partner in cash is to be transferred to existing partners’ Capital/Current Account.

Question 8.
What is the treatment of accumulated profits at the time of admission of a partner?
Answer:
Accumulated profits at the time of admission of a partner are transferred to old partners’ Capital/Current Accounts in their old profit sharing ratio.

Question 9.
State the ratio in which the old partner’s Capital A/c will be credited for goodwill when the new partner does not bring his share of goodwill in cash.
Answer:
When the new partner does not bring his share of goodwill in cash, Goodwill is raised up to a certain value and credited to old partners’ Capital/Current A/cs in their old profit sharing ratio.

Question 10.
What does the excess of debit over credits in the Profit and Loss Adjustment Account indicate?
Answer:
The excess of debit over credits in the Profit and Loss Adjustment Account indicates loss on revaluation of assets and liabilities.

G. Complete the table.

Question 1.

Answer:
Average Profit = \(\frac{Total Profit}{Number of years}\)

Question 2.

Answer:
Normal Profit = Capital Employed × \(\frac{NPR}{100}\)

Question 3.

Answer:
The stock shown in Balance Sheet → Stock undervalued by 20% → Cost of Stock
₹ 1,60,000 → ₹ 40,000 → ₹ 2,00,000

Practical Problems

Question 1.
Vikram and Pradnya share profits and losses in the ratio 2 : 3 respectively. Their Balance Sheet as of 31st March 2018 was as under.
Balance Sheet as of 31st March 2018

They agreed to admit Avani as a partner on 1st April 2018 on the following terms:
1. Avani shall have 1/4th share in future profits.
2. He shall bring ₹ 37,500 as his capital and ₹ 30,000 as his share of goodwill.
3. Land and building to be valued at ₹ 45,000 and furniture to be depreciated by 10%.
4. Provision for bad and doubtful debts is to be maintained at 5% on the Sundry Debtors.
5. Stock to be valued ₹ 82,500.
The Capital A/c of all partners to be adjusted in their new profit and loss ratio and excess amount be transferred to their loan accounts.
Prepare Profit and Loss Adjustment Account, Capital Accounts, and New Balance Sheet.
Solution:
In the books of Partnership Firm

Balance Sheet as of 1st April 2018

Working Notes:
1. Calculation of new profit ratio = 1 – share of new partner
= 1 – \(\frac{1}{4}\)
= \(\frac{3}{4}\) (Remaining share)
New ratio = old ratio × balance 1 (Remaining share)
Vikram’s new ratio = \(\frac{2}{5} \times \frac{3}{4}=\frac{6}{20}\)
Pradnya’s new ratio = \(\frac{3}{5} \times \frac{3}{4}=\frac{9}{20}\)
Avani’s ratio = \(\frac{1}{4}=\frac{1}{4} \times \frac{5}{5}=\frac{5}{20}\)
∴ New profit sharing ratio = 6 : 9 : 5.
Capital amount adjusted in their new profit and loss ratio:
Total Capital of the Partnership Firm = (Reciprocal of New Partner’s Share) × (Capital of New Partner)
= (Reciprocal of \(\frac{1}{4}\)) × 37,500
= 4 × 37,500
= ₹ 1,50,000
Vikram’s Capital balance = (Vikram’s New Ratio) × (Total Capital of the firm)
= \(\frac{6}{20}\) × 1,50,000 = ₹ 45,000
Pradnya’s Capital balance = \(\frac{9}{20}\) × 1,50,000 = ₹ 67,500

Question 2.
Amalendu and Sameer share profits and losses in the ratio 3 : 2 respectively. Their Balance Sheet as of 31st March 2017 was as under:
Balance Sheet as of 31st March 2017

On 1st April 2017 they admit Paresh into partnership. The term being that:
1. He shall pay ₹ 16,000 as his share of Goodwill 50% amount of Goodwill shall be withdrawn by the old partners.
2. He shall have to bring in ₹ 20,000 as his Capital for 1/4 share in future profits.
3. For the purpose of Paresh’s admission it was agreed that the assets would be revalued as follows:
A. Land and Building is to be valued at ₹ 60,000.
B. Plant and Machinery to be valued at ₹ 16,000.
C. Stock valued at ₹ 20,000 and Furniture and Fixtures at ₹ 4,000.
D. A Provision of 5% on Debtors would be made for Doubtful Debts.
Pass the necessary Journal Entries in the books of a new firm.
Solution:
Journal entries in the books of Partnership Firm


Working Notes:

Question 3.
Vasu and Viraj share profits and losses in the ratio of 3 : 2 respectively. Their Balance Sheet as on 31st March, 2019 was as under:
Balance Sheet as on 31st March, 2019

They admit Hari into partnership on 1-4-2019. The terms being that:
1. He shall have to bring in ₹ 60,000 as his Capital for 1/4 share in future profits.
2. Value of Goodwill of the firm is to be fixed at the average profits for the last three years.
The Profit were:
2015-16 – ₹ 48,000
2016-17 – ₹ 81,000
2017-18 – ₹ 73,500
Hari is unable to bring the value of Goodwill in cash. It is decided to raise Goodwill in the books of accounts.
3. Reserve for Doubtful debts is to be created at ₹ 1,500.
4. Closing stock is valued at ₹ 22,500.
5. Plant and Building are to be depreciated by 5%.
Prepare Profit and Loss-Adjustment A/c, Capital Accounts of Partners and Balance Sheet of the new firm.
Solution:
In the books of the firm __________

Balance Sheet as on 1st April 2019

Working Notes:
1. Average Profit = \(\frac{Total Profit}{No. of years}\)
= \(\frac{48,000+81,000+73,500}{3}\)
= ₹ 67,500
∴ Goodwill value = ₹ 67,500
Vasu’s share in Goodwill = ₹ 40,500 (67,500 × \(\frac{3}{5}\))
Viraj’s share in Goodwill = ₹ 27,000 (67,500 × \(\frac{2}{5}\))

2. Hari is not able to bring a share in goodwill and it is decided to raise the goodwill in the book.
Therefore, Goodwill is recorded in the Asset side ₹ 67,500.

Question 4.
Mr. Deep & Mr. Karan were in partnership sharing profits & losses in the proportion of 3 : 1 respectively. Their Balance Sheet on 31st March 2018 stood as follows:
Balance Sheet as of 31st March 2018

They admit Shubham into Partnership on 1 April 2018. The terms being that:
1. He shall have to bring in ₹ 20,000 as his capital for 1/5 share in future profits & ₹ 10,000 as his share of Goodwill.
2. A provision for 5% doubtful debts to be created on sundry debtors.
3. Furniture to be depreciated by 20%.
4. Stock should be appreciated by 5% and Building be appreciated by 20%.
5. Capital A/c of all partners be adjusted in their new profit sharing ratio through cash account.
Prepare Profit and Loss-Adjustment A/c, Partners’ Capital A/c, Balance Sheet of the new firm.
Solution:
In the books of the firm __________


Balance Sheet as of 1st April 2018

Working Note:
Calculation of new ratio : Balance of 1 = 1 – share of new partner
= 1 – \(\frac{1}{5}\)
= \(\frac{4}{5}\) (Remaining share)
New ratio = Old ratio × balance 1 (Remaining share)
Deep’s new ratio = \(\frac{3}{4} \times \frac{4}{5}=\frac{3}{5}\)
Karan’s new ratio = \(\frac{1}{4} \times \frac{4}{5}=\frac{1}{5}\)
Shubham’s new ratio = \(\frac{1}{5}=\frac{1}{5}\)
∴ New profit and loss sharing ratio = 3 : 1 : 1
Capital amount to be adjusted in Partner’s new profit and loss ratio:
Total Capital of the firm = (Reciprocal of New partner’s share) × (New partner’s capital)
= 5 × 20,000
= ₹ 1,00,000
Deep’s capital balance = \(\frac {3}{5}\) × 1,00,000 = ₹ 60,000
Karan’s capital balance = \(\frac {1}{5}\) × 1,00,000 = ₹ 20,000

Question 5.
Mr. Kishor & Mr. Lai were in partnership sharing profits & losses in the proportion of 3/4 and 1/4 respectively.

They decided to admit Ram on 1 April 2018 on the following terms:
1. He should be given 1/5th share in profit and for that, he brought in ₹ 60,000 as capital through RTGS.
2. Goodwill should be raised at ₹ 60,000.
3. Appreciate Land and Building by 20%.
4. Furniture and Stock are to be depreciated by 10%.
5. The capitals of all partners should be adjusted in their new profit sharing ratio through Bank A/c.
Pass necessary Journal Entries in the books of the partnership firm and a Balance Sheet of the new firm.
Solution:
Journal entries in the books of the firm


Balance Sheet as of 1st April 2018

Working Notes:
1.

2. Calculation of new profit sharing ratio:
New Ratio = (Balance of 1) × (old ratio)
Kishor’s New ratio = \(\left(1-\frac{1}{5}\right) \times \frac{3}{4}=\frac{4}{5} \times \frac{3}{4}=\frac{3}{5}\)
Lal’s New ratio = \(\left(1-\frac{1}{5}\right) \times \frac{1}{4}=\frac{4}{5} \times \frac{1}{4}=\frac{1}{5}\)
Ram’s ratio = \(\frac{1}{5}\)

3. Total capital of the firm = (Reciprocal of Ram’s ratio) × (His capital contribution)
= \(\frac{5}{1}\) × 60,000 = ₹ 3,00,000
Kishor’s new closing capital balance = 3,00,000 × \(\frac{3}{5}\) = ₹ 1,80,000
Lai’s new closing capital balance = 3,00,000 × \(\frac{1}{5}\) = ₹ 60,000
Ram’s new closing capital balance = ₹ 60,000

Question 6.
Vrushali and Leena are equal partners in the business. Their Balance Sheet as of 31st March 2013 stood as under.
Balance Sheet as of 31st March 2018

They decided to admit Aparna on 1st April 2018 on the following terms:
1. The Machinery and Building be depreciated by 10%. Reserve for Doubtful Debts to be increased by ₹ 5,000.
2. Bills receivable are taken over by Vrushali at a discount of 10%.
3. Aparna should bring ₹ 60,000 as capital for her 1/4th share in future profits.
4. The Capital accounts of all the partners be adjusted in proportion to the new profit sharing ratio by opening the Current accounts of the partners.
Prepare Profit and Loss-Adjustment A/c, Partners’ Capital A/c, Balance Sheet of the new firm.
Solution:

Balance Sheet as on 1st April 2018

Working Notes:
1. R.D.D. to be increased by ₹ 5,000 means subtract ₹ 5,000 from Debtors.

2. Bills receivable taken by Vrushali at 10 % discount i.e. 12,000 – 1,200 = ₹ 10,800.
Write this amount on the debit side of the partners’ Capital Account in Vrushali’s column.

3. Calculation of new ratio = 1 – share of new partner
= 1 – \(\frac{1}{4}\)
= \(\frac{3}{4}\) (Remaining share)
New ratio = Old ratio × Balance 1 (Remaining Share)
Vrushali’s new ratio = \(\frac{1}{2} \times \frac{3}{4}=\frac{3}{8}\)
Leena’s new ratio = \(\frac{1}{2} \times \frac{3}{4}=\frac{3}{8}\)
Aparna’s ratio = \(\frac{1}{4}\)
∴ Partner’s new profit and loss ratio = \(\frac{3}{8}: \frac{3}{8}: \frac{1}{4}\) = 3 : 3 : 2
Now, capital amount to be adjusted in partners new profit and loss ratio.
Total capital of the firm = (Reciprocal of New Partner’s Share) × (New Partner’s Capital)
= (Reciprocal of \(\frac{1}{4}\)) × 60,000
= 4 × 60,000
= ₹ 2,40,000
Vrushali’s capital balance = \(\frac {3}{8}\) × 2,40,000 = ₹ 90,000
Leela’s capital balance = \(\frac {3}{8}\) × 2,40,000 = ₹ 90,000
The deficit of these capital balances is to be adjusted through the Current account.
To keep the balance of Vrushali’s and Leena’s capital ₹ 90,000 each, deficit of ₹ 53,850 and ₹ 58,050 are incurred which is transferred to the respective Partner’s Current A/cs and recorded on the Asset side of Balance Sheet [As it is to be recovered from Partners].

Question 7.
The balance sheet of Medha and Radha who share profit and loss in the ratio 3 : 1 is as follows:
Balance Sheet as of 31st March 2018

They decided to admit Krutika on 1st April 2018 on the following terms:
1. Krutika is taken as a partner on 1st April 2017. She will pay 40,000 as her capital for 1/5th share in future profits and ₹ 2,500 as goodwill.
2. 5% provision for bad and doubtful debt be created on debtors.
3. Furniture be depreciated by 20%.
4. Stocks be appreciated by 5% and plant & machinery by 20 %.
5. The Capital accounts of all partners be adjusted in their new profit sharing ratio by adjusting the amount through a loan.
6. The new profit sharing ratio will be 3/5 : 1/5 : 1/5 respectively.
You are required to prepare Profit and Loss-Adjustment A/c, Partners’ Capital A/c, Balance Sheet of the new firm.
Solution:


Balance Sheet as of 1st April 2018

Working Notes:
1. Total capital of the firm = (Reciprocal of New Partner’s Profit Sharing ratio) × (Capital contributed by new partner)
= (Reciprocal of \(\frac{1}{5}\)) × 40,000
= 5 × 40,000
= ₹ 2,00,000
Medha’s closing capital, balance = \(\frac{3}{5}\) × 2,00,000 = ₹ 1,20,000
Radha’s closing capital balance = \(\frac{1}{5}\) × 2,00,000 = ₹ 40,000

2. General reserve is distributed among old partners in their old profit and loss ratio.

3. Cash Balance = 78,000 + 40,000 + 2,500 = ₹ 1,20,500 [Amount brought in by new partner.]

Question 8.
The Balance Sheet of Sahil and Nikhil who share profits in the ratio of 3 : 2 as of 31st March 2017 is as follows:
Balance Sheet as of 31st March 2017

Varad admitted on 1st April 2017 on the following terms:
1. Varad was to pay ₹ 1,00,000 for his share of capital.
2. He was also to pay ₹ 40,000 as his share of goodwill.
3. The new profit sharing ratio was 3 : 2 : 3.
4. Old partners decided to revalue the assets as follows:
Building ₹ 1,00,000. Furniture ₹ 48,000, Debtors ₹ 38,000 (in view of likely bad debts)
5. It was found that there was a liability for ₹ 3,000 for goods in March 2017 but recorded on 2nd April 2017.
You are required to prepare:
(a) Profit and Loss-Adjustment account
(b) Capital accounts of the partners
(c) Balance Sheet after the admission of Varad.
Solution:


Balance Sheet as of 1st April 2017

Working Notes:
1. Cash in hand = Opening balance + Varad’s capital + Varad’s goodwill (amount brought in)
= 20,000 + 1,00,000 + 40,000
= ₹ 1,60,000

2. Sacrifice ratio = Old ratio – New ratio
Sahil’s sacrifice = \(\frac{3}{5}-\frac{3}{8}=\frac{24-15}{40}=\frac{9}{40}\)
Nikhil’s sacrifice = \(\frac{2}{5}-\frac{2}{8}=\frac{16-10}{40}=\frac{6}{40}\)
i.e. sacrifice ratio = \(\frac{9}{40}: \frac{6}{40}\) = 9 : 6 = 3 : 2.
Goodwill is distributed among old partners in the sacrifice ratio.

Question 9.
Mr. Amit and Baban share profits and losses in the ratio 2 : 3 respectively. Their Balance Sheet as of 31st March 2018 was as under:
Balance Sheet as of 31st March 2018

They agreed decided to admit Kamal on 1st April 2018 on the following terms:
1. Kamal shall have 1/4th share in future profits.
2. She shall bring 50,000 as her capital and 40,000 as her share of goodwill.
3. Land and building to be valued at 60,000 and furniture to be depreciated by 10%.
4. Provision for bad and doubtful debts is to be maintained at 5% on the sundry debtors.
5. Stocks to be valued at 1,10,000.
The Capital A/c of all partners to be adjusted in their new profit and loss ratio and excess amount be transferred to their loan accounts.
Prepare Profit and Loss-Adjustment A/c, Capital A/cs, and New Balance Sheet.
Solution:

Balance Sheet as of 1st April 2018

Working Notes:
1. Cash balance = Opening balance + Amount brought in by Kamal
= 1,10,000 + 50,000 + 40,000
= ₹ 2,00,000

2. For calculation of new profit and loss ratio:
Calculation of new profit ratio = 1 – share of new partner
= 1 – \(\frac{1}{4}\)
= \(\frac{3}{4}\) (Remaining share)
New ratio = old ratio × balance 1 (Remaining share)
Amit’s new ratio = \(\frac{2}{5} \times \frac{3}{4}=\frac{6}{20}\)
Baban’s new ratio = \(\frac{3}{5} \times \frac{3}{4}=\frac{9}{20}\)
Kamal’s ratio = \(\frac{1}{4}=\frac{1}{4} \times \frac{5}{5}=\frac{5}{20}\)

3. New profit and loss ratio = 6 : 9 : 5
Capital amount adjusted in their new profit and loss ratio by taking new partner Kamal’s capital (₹ 50,000) as a base.
For part 5 capital = ₹ 50,000 (Kamal’s capital)
For part 6 capital = ₹ 60,000 (Amit’s capital)
For part 9 capital = ₹ 90,000 (Baban’s capital)

4. After keeping these capital balances difference of the amount of Amit’s capital ₹ 63,520 and of Baban’s capital ₹ 45,280 are taken as partner’s loan to the firm and as a liability of the firm it is recorded in the Liabilities side of the Balance Sheet.

Question 10.
The following is the Balance Sheet of Om and Jay on 31st March 2018, they share profits and losses in the ratio 3 : 2.
Balance Sheet as of 31st March 2018

They take Jagdish into partnership on 1st April 2018. The terms being:
1. Jagdish should pay ₹ 3,000 as his share of Goodwill. 50% of goodwill withdrawn by partners in cash.
2. He should bring ₹ 9,000 as capital for 1/4th share in future profits.
3. Building to be valued at 18,000, Machinery and Furniture to be reduced by 10 %.
4. A provision of 5% on debtors to be made for doubtful debts.
5. Stock to be taken at the value of ₹ 15,000.
Prepare Profit and Loss A/c, Partners’ Current A/c, Balance Sheet of the new firm.
Solution:

Balance Sheet as of 1st April 2018

Working Notes:
1.

2. Write partner’s capital accounts balance as fixed capital balance in the Balance Sheet and transferred current account balance in the Balance Sheet as Partners Current A/c.

3. As shown in the cash account partners’ withdrew half amount of goodwill amount share.

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.

Sr. No.	Income (₹)	Expenditure (₹)	Surplus/Deficit (₹)
1	10,000	?	5,000 (Deficit)
2	8,000	?	4,000 (Surplus)
3	?	15,000	8,000 (Surplus)
4	7,500	9,000	?
5	15,000	11,300	?

Solution:

Sr.No.	Income (₹)	Expenditure (₹)	Surplus/Deficit (₹)
1	10,000	15,000	5,000 (Deficit)
2	8,000	4,000	4,000 (Surplus)
3	23,000	15,000	8,000 (Surplus)
4	7,500	9,000	1,500 (Deficit)
5	15,000	11,300	3,700 (Surplus)

II. Salaries paid during the year:

Question 1.

Sr.No.	Total (₹)	Prepaid/Outstanding	₹	Expenditure for the year
1	1,100	Prepaid	100	?
2	2,700	Prepaid	?	2,000
3	8,250	Prepaid	?	6,650
4	1,200	Outstanding	200	?
5	?	Outstanding	600	5,100
6	1,800	Outstanding	?	2,200

Solution:

Sr. No.	Total (₹)	Prepaid/Outstanding	₹	Expenditure for the year
1	1,100	Prepaid	100	1,000
2	2,700	Prepaid	700	2,000
3	8,250	Prepaid	1,600	6,650
4	1,200	Outstanding	200	1,400
5	4,500	Outstanding	600	5,100
6	1,800	Outstanding	400	2,200

III. Rent received during the year:

Question 1.

Sr.No.	Total Received (₹)	Rent Received in Advance/Accrued	₹	Income for the year (₹)
1	1,300	Received in Advance	200	?
2	?	Received in Advance	400	1,400
3	2,650	Received in Advance	?	2,000
4	?	Accrued	290	3,190
5	1,700	Accrued	?	2,150
6	2,600	Accrued	500	?

Solution:

Sr.No.	Total Received (₹)	Rent received in Advance/Accrued	₹	Income for the year (₹)
1	1,300	Received in Advance	200	1,100
2	1,800	Received in Advance	400	1,400
3	2,650	Received in Advance	650	2,000
4	2,900	Accrued	290	3,190
5	1,700	Accrued	450	2,150
6	2,600	Accrued	500	3,100

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.

Balbharti Maharashtra State Board Marathi Yuvakbharati 12th Digest Chapter 7 विंचू चावला… Notes, Textbook Exercise Important Questions and Answers.

Maharashtra State Board 12th Marathi Yuvakbharati Solutions Chapter 7 विंचू चावला…

12th Marathi Guide Chapter 7 विंचू चावला… Textbook Questions and Answers

कृती

1. अ. योग्य पर्याय निवडा व विधान पूर्ण करा.

प्रश्न 1.
तम घाम अंगासी आला, म्हणजे ……..
अ. संपूर्ण शरीराला घाम आला
आ. घामाने असह्यता आली
इ. घामामुळे मन अस्थिर झाले
ई. शीघ्रकोपी वृत्ती वाढीस लागली
उत्तर :
ई. शीघ्रकोपी वृत्ती वाढीस लागली.

प्रश्न 2.
मनुष्य इंगळी अति दारुण, म्हणजे ………..
अ. माणसातील विकाररूपी इंगळी अतिशय भयंकर असते
आ. मनुष्याला इंगळी चावणे वाईट
इ. इंगळी मनुष्याचा दारुण पराभव करते
ई. मनुष्याला इंगळी नांगा मारते
उत्तर :
अ. माणसातील विकाररूपी इंगळी अतिशय भयंकर असते

प्रश्न 3.
सत्त्व उतारा देऊन, म्हणजे …….
अ. जीवनसत्त्व देऊन
आ. सत्त्वगुणांचा आश्रय घेऊन
इ. सात्त्विक आहार देऊन
ई. सत्त्वाचे महत्त्व सांगून
उत्तर :
आ. सत्त्वगुणांचा आश्रय घेऊन

प्रश्न 4.
‘विंचू चावला वृश्चिक चावला’, शब्दांच्या या द्विरुक्तीमुळे ……..
अ. भारूड उत्तम गाता येते
आ. वेदनांचा असह्यपणा तीव्रतेने जाणवतो
इ. भारूडाला अर्थप्राप्त होतो
ई. भारूड अधिक रंजक बनत
उत्तर :
आ. वेदनांचा असह्यपणा तीव्रतेने जाणवतो

आ. कृती करा.

प्रश्न 1.

उत्तर :

इ. खालील शब्दांचे अर्थ लिहा.

प्रश्न 1.

1. वृश्चिक ………
2. दाह ………
3. क्रोध ………
4. दारुण ………

उत्तर :

1. वृश्चिक – विंचू
2. दाह – आग
3. क्रोध – राग, संताप
4. दारुण – भयंकर

2. खालील ओळींचा अर्थलिहा.

प्रश्न 1.
ह्या विंचवाला उतारा । तमोगुण मागें सारा ।
सत्त्वगुण लावा अंगारा । विंचू इंगळी उतरे झरझरां ।।
उत्तर :
अर्थ : काम-क्रोधरूपी विंचू चावला, तर त्याचा दाह शमवण्यासाठी उपाय सांगताना संत एकनाथ महाराज म्हणतात – विंचवाच्या दंशाची वेदना कमी करण्याचा उपाय म्हणजे अंगातली तामसी वृत्ती व दुर्गुण टाकून दया. त्यांचा त्याग करा. दुर्गुण नाहीसे करण्यासाठी सात्त्विक गुणांचा अंगारा लावा. म्हणजे विंचू-इंगळीरूपी विकार पटकन दूर होतील.

3. काव्यसौंदर्य.

प्रश्न 1.
सत्त्व उतारा देऊन ।
अवघा सारिला तमोगुण ।
किंचित् राहिली फुणफुण ।
शांत केली जनार्दनें ।।4।।
वरील ओळींतील भावसौंदर्य स्पष्ट करा.
उत्तर :
‘विंचू चावला’ या भारुडामध्ये संत एकनाथ महाराजांनी काम-क्रोधरूपी विंचू चावल्यावर त्यावर उतारा म्हणजेच उपाय काय करावा, याचा ऊहापोह केला आहे.

संत एकनाथ महाराज म्हणतात – काम-क्रोधरूपी विंचू मनुष्याला चावल्यावर पंचप्राण व्याकूळ होतो. त्याचा दाह कमी करायचा असेल, तर त्यावर सत्त्वगुणाचा अंगारा लावावा. मग सत्त्वगुणाच्या उताऱ्याने तमोगुण मागे सारता येतो. या सत्त्वगुणाच्या उताऱ्याने वेदना शमते. पण थोडीशी वेदनेची ठसठस राहिलीच, तर गुरू जनार्दन स्वामींच्या कृपा आशीर्वादाने ती शांत करावी. अशा प्रकारे विंचवावरचा जालीम उपाय संत एकनाथ महाराजांनी सांगितला आहे.

तमोगुण व सात्त्विक गुण यांचा परिणाम या ओळींमध्ये संत एकनाथ महाराजांनी प्रत्ययकारीरीत्या वर्णिला आहे. त्यातील अनोखे नाट्य जनांच्या मनाला उपदेशपर शिकवण देते.

4. रसग्रहण.

खालील ओळींचे रसग्रहण करा.

प्रश्न 1.
विंचू चावला वृश्चिक चावला ।
कामक्रोध विंचू चावला ।
तम घाम अंगासी आला ।।धृ.।।
पंचप्राण व्याकुळ झाला ।
त्याने माझा प्राण चालिला ।
सर्वांगाचा दाह झाला ।।1।।
मनुष्य इंगळी अति दारुण ।
मज नांगा मारिला तिनें ।
सर्वांगी वेदना जाण ।
त्या इंगळीची ।।2।।
उत्तर :
आशयसौंदर्य : संत एकनाथ महाराज यांनी ‘विंचू चावला’ या भारुडामध्ये दुर्गुणांवर कसा विजय मिळवावा व सत्संगाने काम-क्रोधरूपी विंचवाचा दाह कसा शमवावा, याची महत्त्वपूर्ण शिकवण दिली आहे. काम-क्रोधरूपी विंचू चावल्यामुळे झालेला दाह कमी करण्याचा नामी उपाय या भारतात नाट्यमयरीत्या संत एकनाथ महाराजांनी विशद केला आहे.

काव्यसौंदर्य : काम-क्रोधाचा विंचू जेव्हा दंश करतो, तेव्हा दुर्गुणांचा घाम अंगाला येतो. तामसवृत्ती उफाळून येते. त्यामुळे जीव व्याकूळ होऊन प्राणांतिक वेदना होतात. साऱ्या अंगाला दाह होतो; कारण मनुष्यरूपी इंगळी अतिभयंकर आहे. तिचा डंख तापदायक व वेदनेचे आगर असते. असा उपरोक्त ओळींचा भावार्थ नाट्यमय रीतीने लोककथेच्या बाजाने सार्थपणे व्यक्त होतो.

भाषिक वैशिष्ट्ये : लोकशिक्षण देणारे ‘विंचू चावला’ हे आध्यात्मिक रूपक आहे. या भारुडाची भाषा द्विरुक्तपूर्ण असल्यामुळे आशयाची घनता वाढली आहे. यातून सांसारिक माणसांना नीतीची शिकवण मिळते. षड्विकारांवर सद्गुणांनी मात करा, असा मोलाचा संदेश हे भारूड देते. ‘विंचू, वृश्चिक व इंगळी’ अशा चढत्या भाजणीचे शब्द विषाचा विखार दाखवतात. ‘तमघाम, दाह, दारुण, वेदना अशा शब्दबंधामुळे डंखाची गती आवेगाने मनात होते. ही भारूड रचना विलक्षण नाट्यमय आणि मनाचा ठाव घेणारी ठरली आहे.

5. अभिव्यक्ती.

प्रश्न अ.
तुमच्यातील दुर्गुणांचा शोध घ्या. हे दुर्गुण कमी करून सद्गुण अंगी बाणवण्यासाठी तुम्ही काय कराल ते लिहा.
उत्तर :
माझ्यातील दुर्गुण मला आधी मुळीच कळत नव्हते; पण माझ्या आईने एकदा ते मायेने समजावून सांगितले. माझ्यातला पहिला दुर्गुण म्हणजे मी खूप रागावतो. मनासारखे काही झाले नाही की, मी वैतागून समोरच्याला बोलतो. दुसरा असा की, मी वेळेवर जेवण, झोप घेत नाही आणि वेळेवर उठत नाही. त्यामुळे माझा दिनक्रम विस्कटतो. हे दुर्गुण जेव्हा शांतपणे मला माझ्या आईने सांगितले, तेव्हा मी मनस्वी नीट विचार केला. मी हे दुर्गुण सुधारण्यासाठी काही उपाय केले.

पहिले म्हणजे राग हा स्वाभाविक जरी असला, तरी तो नाहक आहे, हे जाणून घेतले. एखादया गोष्टीचा राग जरी आला तरी तो योग्य आहे का, याची शहानिशा मी मनाशी करू लागलो नि माझ्या लक्षात आले की, माझ्या शीघ्रकोपीपणामुळे घरची माणसे दुखावतात. म्हणून मी माझ्या रागावर नियंत्रण केले नि दुसऱ्यांची बाजू समजून घेण्याची सवय केली. तसेच जेवण व झोप वेळेवर घेण्यासाठी मी काटेकोरपणे प्रयत्न केले आणि नेमके कधी झोपेतून उठायचे, ती वेळ निश्चित केली. खूप प्रयत्नांनी मला याही गोष्टीत यश आले. मग मी आईचा लाडका चिरंजीव झालो.

प्रश्न आ.
‘दुर्जनांची संगत इंगळीच्या दंशाइतकी दाहक आहे, त्यावर सत्संग हा सर्व दाह शांत करणारा उपाय आहे’, स्पष्ट करा.
उत्तर :
‘विंचू चावला’ या भारुडामध्ये संत एकनाथ महाराज यांनी दुर्गुणरूपी विंचू चावल्यावर कोणत्या उपायाने त्याचा दाह कमी करावा, यांचा उपदेश मार्मिक प्रतीकांतून केला आहे.

संत एकनाथ महाराज म्हणतात – काम-क्रोधरूपी विंचू महाभयानक आहे. तो एकदा चावला की त्याचा दाह पंचप्राण व्याकूळ करतो. येथे काम-क्रोधरूपी विंचू म्हणजे दुर्गुण होत. म्हणजे दुर्गुण हे दुर्जनांच्या ठायी वसलेले असतात. त्यामुळे दुर्जन माणसांची संगत करणे म्हणजे इंगळीचा दंश घेणे होय. दुर्जनांची संगत ही दंशाइतकी दाहक असते. तुम्ही दुर्जनांच्या संगतीने दुर्जन होता.

म्हणून यावर उपाय एकच आहे. सद्गुणांचा अंगीकार करणे. म्हणून सज्जन व्यक्तींच्या संगतीत राहायला हवे. सत्संग सदा घडायला हवा. म्हणजे दुर्गुणांचा दाह शांत करता येईल. सज्जन माणसाच्या संगतीने आपल्यातले दुर्गुण नाहीसे होतात. दुर्गुणाच्या इंगळीचा दाह शमतो. म्हणून सत्संग हा दाह शांत करणारा एकमेव उपाय आहे, असे संत एकनाथ महाराज म्हणतात.

उपक्रम :

संत एकनाथ महाराज यांची इतर भारुडे मिळवून वाचा.

तोंडी परीक्षा.

‘विंचू चावला’ हे भारूड सादर करा.

Marathi Yuvakbharati 12th Digest Chapter 7 विंचू चावला… Additional Important Questions and Answers

चौकटी पूर्ण करा :

प्रश्न 1.

1. विंचू या अर्थाची दोन नावे → [ ] व [ ]
2. घामाचे नाव → [ ]
3. व्याकूळ झालेला → [ ]
4. अतिभयंकर असलेली → [ ]
5. फुणफुण शांत करणारे → [ ]

उत्तर :

1. विंचू या अर्थाची दोन नावे → वृश्चिक व इंगळी
2. घामाचे नाव → तम घाम
3. व्याकूळ झालेला → पंचप्राण
4. अतिभयंकर असलेली → मनुष्य इंगळी
5. फुणफुण शांत करणारे → जनार्दन स्वामी

व्याकरण 

वाक्यप्रकार :

क्रियापदाच्या रूपावरून पुढील वाक्यांचे प्रकार लिहा :

प्रश्न 1.

1. पाऊस पडला असता, तर हवेत गारवा आला असता. → [ ]
2. मनुष्य-इंगळी अतिदारुण आहे. → [ ]
3. तुम्ही नक्की परीक्षेत यश मिळवाल. → [ ]
4. संत एकनाथ महाराजांनी भारुडातून लोकशिक्षण दिले. → [ ]

उत्तर :

1. संकेतार्थी वाक्य
2. स्वार्थी वाक्य
3. स्वार्थी वाक्य
4. स्वार्थी वाक्य

वाक्यरूपांतर :

कंसातील सूचनेप्रमाणे वाक्यरूपांतर करा :

प्रश्न 1.
1. भारतीय क्रिकेट संघ विजयी झाला. (नकारार्थी करा.)
2. कोणत्याही गोष्टीचे दुःख मानू नये. (होकारार्थी करा.)
उत्तर :
1. भारतीय क्रिकेटसंघ पराभूत झाला नाही.
2. प्रत्येक गोष्टीचे सुख मानावे.

समास :

तक्ता पूर्ण करा :

प्रश्न 1.

सामासिक शब्द	समासाचे नाव
1. नीलकमल	………………….
2. ……………..	इतरेतर द्वद्व
3. यथाशक्ती	………………….
4. ……………..	बहुव्रीही

उत्तर :

सामासिक शब्द	समासाचे नाव
1. नीलकमल	इतरेतर दवद्व
2. भाऊबहीण	इतरेतर द्वद्व
3. यथाशक्ती	अव्ययीभाव
4. भालचंद्र	बहुव्रीही

प्रयोग :

पुढील प्रयोगांच्या वैशिष्ट्यांवरून प्रयोग ओळखा :

प्रश्न 1.
1. जेव्हा कर्त्याच्या लिंग, वचन, पुरुषाप्रमाणे क्रियापदात कुठलाच बदल होत नाही. → [ ]
2. कर्माच्या लिंग, वचन, पुरुषाप्रमाणे क्रियापदाच्या रूपात बदल होतो. → [ ]
उत्तर :
1. भावे प्रयोग
2. कर्मणी प्रयोग

अलंकार :

पुढील लक्षणांवरून अलंकार ओळखा :

प्रश्न 1.
1. विशेष उदाहरणांवरून एखादा सर्वसामान्य सिद्धांत सांगितला जातो. → [ ]
2. एखादया गोष्टीचे वा प्रसंगाचे वा व्यक्तीचे वर्णन करताना असंभाव्य कल्पना केली जाते. → [ ]
उत्तर :
1. अर्थान्तरन्यास अलंकार
2. अतिशयोक्ती अलंकार

विंचू चावला… Summary in Marathi

कवितेचा (भारुडाचा) भावार्थ :

‘बहुरूङ’ ते भारूड होय. भारुडात ‘आध्यात्मिक रूपक’ वापरलेले असते. प्रतीकांमधून लोकशिक्षण देणारी नाट्यमय रचना म्हणजे भारूड होय. ___ ‘विंचू चावला’ या भारुडामध्ये मनुष्याच्या ठायी असलेल्या दुर्गुणांवर प्रहार करताना संत एकनाथ महाराज म्हणतात – मला (मनुष्याला) विंचू चावला. काम व क्रोध या विकारांचा हा विंचू आहे. या विंचवाचा दंश इतका दाहक आहे की, माझ्या अंगाला दुर्गुणाचा घाम फुटला. ।। धृ ।।

काम-क्रोधरूपी हा विंचू चावल्यामुळे त्याच्या डंखाने माझा जीव व्याकूळ झाला. प्राण कंठाशी आले. प्राण जाईल अशा वेदना मला होत आहेत. माझ्या तनामनाची आग झाली आहे.।।1।।

मनुष्यरूपी ही इंगळी (विंचू) इतकी भयंकर आहे की, तिने नांगी मारताच त्या दंशाने सर्वांगाला वेदना झाली. ठणका लागला. त्या इंगळीचे विष सर्वांगभर पसरले.।।2।।

या विंचवाच्या डंखाची वेदना कमी करण्याचा उपाय म्हणजे अंगातील तमोगुण म्हणजे तामसी वृत्ती व दुर्गुण टाकून दया, त्याचा त्याग करा. हे दुर्गुण नाहीसे करण्याचा उपाय म्हणजे सात्त्विक गुणांचा अंगारा लावा, या सत्त्वगुणाच्या अंगाऱ्याने विंचू-इंगळीरूपी विकार पटकन् दूर होतील.।।3।।

अशा प्रकारे सात्त्विक गुणाचा उतारा घेऊन सगळी तामसवृत्ती, दुर्गुण दूर केले, थोडीशी ठसठस राहिली आहे, ती गुरू जनार्दन स्वामींच्या कृपेने शांत केली.।।4।।

शब्दार्थ :

1. वृश्चिक – विंचू.
2. तम – (येथे अर्थ) दुर्गुण.
3. पंचप्राण – जीव.
4. सांग – सगळे अंग.
5. दाह – आग.
6. इंगळी – (मोठा) विंचू.
7. अतिदारुण – खूप भयंकर.
8. मज – मला.
9. नांगा – दंश.
10. वेदना – कळ.
11. सत्त्वगुण – चांगले गुण.
12. अंगारा – उदी.
13. झरझरा – पटकन.
14. अवघा – सगळा.
15. सारिला – मागे केला.
16. फुणफुण – ठसठस.

Balbharti Maharashtra State Board Marathi Yuvakbharati 12th Digest Bhag 3.1 शोध Notes, Textbook Exercise Important Questions and Answers.

Maharashtra State Board 12th Marathi Yuvakbharati Solutions Bhag 3.1 शोध

12th Marathi Guide Chapter 3.1 शोध Textbook Questions and Answers

कृती 

1. (अ) कारणे लिहा.

प्रश्न 1.
अनुनं घर सोडलं, कारण…
उत्तर :
अनूने घर सोडले; कारण पाच वर्षे तरी तिला स्वत:ची म्हणून जगायची होती.

प्रश्न 2.
‘जगाकडं पाहताना मला माझा चष्मा हवा’, असं अन् म्हणाली. कारण…
उत्तर :
“जगाकडे पाहताना मला माझा चष्मा हवा,” असे अनू म्हणाली; कारण प्रत्येक वस्तूचे, घटनेचे, व्यक्तीचे मूल्यमापन करण्यासाठी तिला तिची स्वतंत्र नजर तयार करायची होती.

प्रश्न 3.
अनुने डॉक्टर व्हावे असे आबांना वाटत होते, कारण…
उत्तर :
अनूने डॉक्टर व्हावे, असे कथानिवेदकाला वाटले; कारण तिची कॅलिबर डॉक्टर होण्याची होती.

(आ) खालील नातेसंबंध लिहा.

(a) अनु आणि आबा ………………………….
(b) भिडे दाम्पत्य आणि टॅक्सी ड्रायव्हर ………………………….
(c) अनु आणि सुनीता ………………………….
उत्तर :
(a) अनू आणि आबा – मुलगी व वडील.
(b) भिडे दाम्पत्य आणि टॅक्सी ड्रायव्हर – प्रवासी व टॅक्सीवाला.
(c) अनू आणि सुनीता – नर्स व रुग्ण,

2. कृती करा.

प्रश्न 1.

उत्तर :

प्रश्न 2.

उत्तर :

3. अनुने आबांजवळ व्यक्त केलेल्या विचारांतून डॉक्टरचा पेशा आणि नर्सचा पेशा यांतील फरक स्पष्ट करा.
उत्तर :

4. थोडक्यात उत्तरे लिहा.

प्रश्न अ.
घर सोडण्यामागचा अनुचा विचार तुमच्या शब्दांत स्पष्ट करा.
उत्तर :
अनूच्या मते, माणसे परंपरेने कुणाच्या ना कुणाच्या कलाने चालण्याची सवय लावून घेतात. जन्मल्यापासून आईवडिलांच्या प्रभावाखाली वागतात. प्रत्येकाला स्वतंत्र मेंदू मिळालेला असतो. पण माणसे दुसऱ्याच्या मताने वागतात. यामुळे माणसे स्वत:चे स्वतंत्र अस्तित्व, जगाकडे पाहण्याची स्वतंत्र नजर गमावून बसतात. अनूला हे अजिबात मान्य नव्हते. तिच्या मते, प्रत्येकाला जगाकडे स्वत:च्या स्वतंत्र नजरेने बघता आले पाहिजे. स्वत:च्या स्वतंत्र नजरेने जगाचे मूल्यमापन करता आले पाहिजे. त्यासाठी तिला स्वत:ची स्वतंत्र नजर घडवायची होती. हे सगळे कमावण्यासाठी तिला पाच वर्षे स्वतंत्रपणे राहण्याचा प्रयोग करायचा होता. त्या अनुभवातून ती नवे काहीतरी घडवू पाहत होती. घर सोडण्यामागे तिच्या मनात हा सगळा विचार होता.

प्रश्न आ.
अनुला समाज कसा समजून घ्यायचा आहे, ते थोडक्यात स्पष्ट करा.
उत्तर :
अनूला स्वत:ला प्रत्यक्ष अनुभव घ्यायचे होते. तिला समाज समजून घ्यायचा होता. त्यासाठी ती स्वत:च समाजाच्या व्यवहारांत उतरू पाहत होती. हे तिला स्वत:च्या स्वतंत्र बुद्धीने करण्याची संधी हवी होती. आपल्या बुद्धीवर तिला कोणाचाही प्रभाव नको होता, कोणाच्याही विचारांचे प्रतिबिंब नको होते. तिला समाजाचे खरेखुरे रूप जाणून घ्यायचे होते. नोकरी करणे हा समाजात मिसळण्याचा एक मार्ग तिला दिसत होता. नोकरीचा निर्णय घेतल्यावर तिने विचारपूर्वक नर्सचा पेशा स्वीकारला. इस्पितळ व रुग्ण यांच्या जगात सुख आणि दु:ख खऱ्या स्वरूपात भेटतात; जीवनाचे खरेखुरे दर्शन तिथे घडते, माणूस कळतो, असे तिचे मत होते. नर्स रुग्णांच्या भावजीवनापर्यंत पोहोचते. ती त्यांचा ताप व मनस्ताप या दोन्हींचे निवारण करते. म्हणूनच तिच्या मते, समाज समजून घेण्यासाठी नर्सची नोकरी करणे हा योग्य मार्ग होता.

प्रश्न इ.
कुतूहल, जिज्ञासा निर्माण करणाऱ्या कथेतील एका प्रसंगाचे वर्णन करा.
उत्तर :
या कथेतील सर्वच प्रसंग मोठ्या कुशलतेने रचलेले आहेत. प्रत्येक प्रसंग उत्सुकता ताणत ताणत वाचकाला पुढे घेऊन जातो. त्यांतल्या पहिल्या प्रसंगात तर उत्कंठा शिगोशीग भरलेली आहे. पहिलेच वाक्य मुळी वाचकांची पकड घेते. कथानिवेदक स्वत:च्या व पत्नीच्या वतीने अनूची शरणागती पत्करून माफी मागावी तशी माफी मागतो. त्याच्या मनाची अत्यंत अगतिक अवस्था त्यातून दिसून येते. येथे वाचकाच्या मनात नाना प्रकारचे प्रश्न उभे राहतात. काय केले असेल या दोघांनी? इतकी मिनतवारी करून माफी मागावी, असे काय घडले असेल? या तिघांचे एकमेकांशी नाते तरी कोणते असावे? सुरुवातीला अनू त्या दोघांची मुलगी तर नाही ना, अशी शंका वाचकाला वाटू लागते. तिचे जेवण आटपले होते. पण ती पानावर दिङ्मूढ, स्तंभित अवस्थेत बसली होती. एवढी कोणती मोठी आपत्ती कोसळली असेल? तिचे उद्गार त्या दोघांनाही जिव्हारी लागतात. पुढे थोडे वाचल्यावर अनू त्यांची मुलगी नाहीच, हे लक्षात येते. साधारणपणे त्रयस्थांशी आपण टोकाचे वागत नाही, अशा प्रकारे वाचकाची उत्कंठा सतत टिकवून ठेवण्याचे फार मोठे कौशल्य दिसून येते.

प्रश्न ई.
कथेला कलाटणी देणारा एक प्रसंग शब्दबद्ध करा.
उत्तर :
या कथेत पावलापावलावर कलाटणी मिळत जाते. त्या प्रसंगांमधला एक प्रसंग मला खूप महत्त्वाचा वाटतो, तो संपूर्ण कथेलाच कलाटणी देतो. भर मध्यरात्री कथानिवेदक, मुक्ता व अनू भिड्यांना भेटण्यासाठी निघाले. वाचकाला वाटू लागते की आता काय तो सोक्षमोक्ष लागेल. ती नोट भिड्यांकडे असेल, तर मिळेलच, मग सर्व प्रश्न मिटतील आणि टॅक्सीवाल्याकडे असेल, तर शोधच खुंटेल, मात्र घडते ते विलक्षणच. वाचकाच्या कल्पनेतही नसलेले घडते. भिड्यांना घेऊन येणाऱ्या टॅक्सीखाली एक म्हातारा माणूस येतो. या अपघाताने अकल्पित घटना घडतात. नोट मिळते, टॅक्सी ड्रायव्हरचे या सर्वांशी भावनिक नाते निर्माण होते. नोट मिळाल्यामुळे नोटेचा इतिहास कळतो. त्या मुलीच्या आजारपणाचे हृदयद्रावक दर्शन घडते. अनू त्या मुलीच्या कुटुंबीयांशी मनाने जोडली जाते. अखेरीस हेही स्पष्ट होते की त्या मुलीचे वडील तो टॅक्सी ड्रायव्हरच होता. कथेचे वर्तुळ पूर्ण होते. त्या एका अपघाताच्या प्रसंगाने कथेला खूप उंचीवर नेऊन ठेवलेले दिसून येते.

5. तुमच्या शब्दांत माहिती लिहा.

प्रश्न अ.
भिडे दाम्पत्याची सामाजिक बांधिलकी.
उत्तर :
भिडे दाम्पत्य हे सरळ, साध्या वृत्तीचे. पूर्णपणे चांगुलपणा असलेले. लपवाछपवी, लबाड्या न करणारे. हातचे राखून न वागणारे. निष्कपट, सच्छील वृत्तीचे. ते परळहून लॅमिंग्टन पोलीस स्टेशनजवळ टॅक्सीने यायला निघाले. रात्री १२–१२.३० वाजण्याची वेळ, दुर्दैवाने त्या टॅक्सीखाली एक म्हातारा माणूस आला. तो जगणे अशक्य होते. या प्रसंगात टॅक्सीवाल्याला जबर शिक्षा झाली असती, तो आयुष्यातूनच उठला असता. टॅक्सीवाल्याचा सालसपणा, सज्जनपणा भिड्यांना खूप भावला होता, तशात त्या टॅक्सीवाल्याची काडीचीही चूक नव्हती. साधारणपणे टॅक्सीवाल्यावर कोणीही विश्वास ठेवला नसता आणि कोणीही त्याला मदत केली नसती. टॅक्सीवाल्यांकडे तुच्छतेनेच पाहिले जाते. त्यांना क्षुद्र समजले जाते. अशा वातावरणात भिडे दाम्पत्यांची कृती खूपच उठून दिसते. मध्यरात्र उलटून गेलेली होती, मृत्यूसंबंधातील केसमध्ये कोणीही जवळपास जायलाही तयार होत नाहीत. भिडे स्वत:हून तयार झाले. पोलीस स्टेशनला हेलपाटे घालावे लागण्याची शक्यता असते. आपण अकारण अडचणीत येण्याचीही शक्यता असते. तरीही भिडे दाम्पत्याने मनापासून टॅक्सीवाल्याला मदत केली. त्यांच्या साक्षीमुळे तो प्रचंड मोठ्या संकटातून वाचला होता. गरिबांना, सज्जनांना मदत करण्याची भिड्यांची ही वृत्ती त्यांच्या सामाजिक बांधिलकीचे दर्शन घडवते.

प्रश्न आ.
टॅक्सी ड्रायव्हरचा स्वभावविशेष.
उत्तर :
टॅक्सी ड्रायव्हर हा साधा, सालस व प्रामाणिक वृत्तीचा माणूस होता. दिवसभर टॅक्सी चालवीत असे. प्रसंगी रात्रीही चालवीत असे. तो नुकताच या पेशात आला होता. दिवसा जेवायला मिळाले नव्हते. मध्यरात्री त्याने उसळपाव खाल्ला. अशा त–हेने तो कष्टपूर्वक व्यवसाय करण्याचा प्रयत्न करीत होता. आपल्या पेशाला सामाजिक प्रतिष्ठा नाही, मानमरातब नाही याची पूर्ण जाणीव त्याला होती; म्हणून अपघातात त्याच्या बाजूने साक्ष दयायला ५ आल्याबद्दल त्याला भिड्यांविषयी प्रचंड कृतज्ञता वाटते. जर भिडे साक्ष दयायला गेले नसते, तर तो आयुष्यातून उठला असता. भिड्यांना त्याचा सालसपणा, प्रामाणिकपणा भावला, म्हणून ते स्वत:हून त्याला मदत करायला गेले. अनू स्वत:ची हकिगत सांगत होती. ती ऐकून तो आतून पूर्णपणे हलून गेला. अनू त्या मुलीशी भावनिकदृष्ट्या बांधली गेलेली पाहून त्याला भरून येते, तो अप्रत्यक्ष रितीने तिच्या मनाच्या मोठेपणाचे कौतुकच करतो. पण स्वत: पार गलबलून जातो. कारण ती मुलगी त्याची स्वत:ची मुलगी होती. अनूशी बोलताना टॅक्सीवाल्याची वैचारिक व. भावनिक प्रगल्भता दिसून येते. गरीब कष्टकरी वर्गातला असूनही त्याची प्रगल्भ वैचारिक बैठक लक्षात येते.

6. स्वमत.

प्रश्न अ.
कथेच्या नायिकेचे स्वभावचित्र तुमच्या शब्दांत रेखाटा.
उत्तर :
अनू ही कथेची नायिका आहे. ती चारचौघींसारखी एक तरुणी नाही. तिच्या व्यक्तिमत्त्वाचे रसायन वेगळे आहे. वरवर पाहता ती त–हेवाईक, विक्षिप्त वाटेल. पण तशी ती नाही. ती स्वतंत्र बुद्धीची तरुणी आहे. ती स्वतंत्र विचाराने वागू पाहते. कोणाच्याही प्रभावाखाली तिला राहायचे नाही. आपले विचार स्वतंत्र हवेत, मते स्वतंत्र हवीत यावर ती ठाम आहे. स्वत:चे स्वतंत्र विचार, स्वतंत्र व्यक्तिमत्त्व घडवण्यासाठी ती पाच वर्षे स्वतंत्रपणे जगण्याचे ठरवते. स्वतंत्र बुद्धीने समाज समजून घेण्यासाठी, माणूस समजून घेण्यासाठी ती स्वतंत्र राहायचे ठरवते. आपण घरी राहतो, तेव्हा आपण आईवडिलांच्या, भावंडांच्या, नातेवाईकांच्या, मित्रांच्या आधाराने जगतो. अशा वेळी आपले विचार स्वतंत्र राहत नाहीत. दृष्टी स्वतंत्र नसते. कोणतेही निर्णय आपण स्वत:च्या मनाने घेत नाही. हे बौद्धिक पारतंत्र्य होय. याला अनू नाकारते. समाज समजून घ्यायचा तर समाजात वावरले पाहिजे, म्हणून ती नोकरी करायचे ठरवते. नर्सच्या पेशात सेवाधर्म असतो. म्हणून ती नर्स होते. रुग्णाच्या भावजीवनात स्वत:ला स्थान मिळवते. इतकी ती झोकून देऊन काम करते. असे आगळेवेगळे व्यक्तिमत्त्व अनू स्वत:साठी घडवत होती.

प्रश्न आ.
एका रुपयाच्या नोटेव्यतिरिक्त कथेतील आणखी कोणकोणते शोध तुम्हांला महत्त्वाचे वाटतात, ते स्पष्ट करा.
उत्तर :
अनूच्या व्यक्तिमत्त्वामुळे एक वेगळाच शोध मला लागला आहे. कोणाच्याही प्रभावाखाली न येता, स्वतः स्वतंत्रपणे विचार केला पाहिजे, स्वतंत्रपणे जगण्याचा प्रयत्न केला पाहिजे, असा एखादयाचा दृष्टिकोन असू शकतो, अनू असा दृष्टिकोन फक्त बाळगते असे नाही; तर ती तसे जगायचे ठरवते. डॉक्टर होण्याची पात्रता असूनही ती नर्स होते. स्वत:च्या इच्छेने, स्वत:च्या बुद्धीने ती नर्सचा पेशा स्वीकारते. सामाजिक व आर्थिक दृष्टीने डॉक्टरपेक्षा खालच्या पातळीवरचा पेशा स्वीकारते. विशेष म्हणजे खालच्या पातळीवरचा पेशा असूनही ती खुशीत, आनंदात राहते. संपूर्ण हॉस्पिटलचे मन ती जिंकते. थोडक्यात ती प्रतिष्ठा मिळवते. आपल्या आवडीचा पेशा पत्करल्यावर प्रतिष्ठितपणे जगता येते, हे अनूवरून कळते. हा माझ्या दृष्टीने खूप महत्त्वाचा शोध आहे. माझा पेशा आता मीच ठरवणार.

प्रश्न इ.
कथेच्या ‘शोध’ या शीर्षकाची समर्पकता तुमच्या शब्दांत पटवून दया.
उत्तर :
या कथेतील एक रुपयाच्या नोटेचा शोध ही प्रक्रियाच मुळी मध्यवर्तीगाहे. त्या शोधाभोवतीच संपूर्ण कथा फिरत राहते. कथेच्या सुरुवातीलाच उत्कंठावर्धक प्रसंग उभा राहिलेला आहे. त्यात फार मोठा संघर्ष निर्माण झालेला आहे. त्याचे कारण आहे एक रुपयाची नोट. मग त्या नोटेचा शोध घेण्याचे कार्य सुरू होते. तो शोध घेण्यासाठी अपरात्री साडेबारा–एक नंतर कथानिवेदक, मुक्ता व अनू बाहेर पडतात. भिड्यांच्या घरी पोहोचतात. भिडे परळहून निघाले तेव्हा वाटेत त्यांच्या टॅक्सीखाली एक म्हातारा माणूस आला. तो जिवंत राहणे अशक्य इतका गंभीर जखमी झाला होता. मग तिथून हॉस्पिटल, पोलीस स्टेशन अशी वळणे घेत भिडेदांपत्य घरी पोहोचते. कोणत्या ना कोणत्या प्रकारे ही सर्व माणसे त्या एक रुपयाच्या नोटेशी भावनिक दृष्टीने जोडलेली आहेत. रुपयाच्या नोटेच्या शोधाच्या प्रयत्नाला अखेरीस यश येते. नोट मिळते आणि पुन्हा वेगळीच कलाटणी मिळते. अनूने सर्व हकिगत सांगितल्यावर एका नऊ–दहा वर्षांच्या लहानग्या मुलीच्या मृत्यूशी ती नोट भावनेने जोडलेली होती, हे स्पष्ट होते. मरण पावलेली मुलगी ही त्या टॅक्सीवाल्याचीच मुलगी होती हे लक्षात येते. कथेचे वर्तुळ पूर्ण होते. हरवलेली नोट मिळते. तो शोध घेता घेता अनू टॅक्सीवाल्याच्या निमित्ताने त्या मरण पावलेल्या चिमुरड्या मुलीशी आणखी जोडली जाते, म्हणून ‘शोध’ हे शीर्षक खूप समर्पक शीर्षक आहे.

प्रश्न ई.
कथेतील टॅक्सी ड्रायव्हरने ‘जीवनातील वास्तवाचा घेतलेला शोध’, तुमच्या शब्दांत लिहा.
उत्तर :
टॅक्सी ड्रायव्हरची मुलगी मरण पावली होती. त्या दु:खात तो बुडालेला होता, अनूला नोट मिळाली. त्या टॅक्सीवाल्याच्या मुलीनेच दिलेली ती नोट होती. ती नोट निर्जीव होती म्हणून सापडू शकली, नोटेचा शोध संपला; पण टॅक्सीवाल्याची मुलगी गेलेलीच आहे. ती पुन्हा मिळणे केवळ अशक्य आहे. हातातून निसटलेल्या सर्वच गोष्टी मिळत नाहीत, हे वास्तव टॅक्सीवाल्याला जाणवते आणि है तो ते बोलूनही दाखवतो. यातून सुचवायचे आहे की माणसे एका अतयं गोष्टीच्या शोधाला जुंपलेली असतात. सर्वजण काहीतरी शोधण्याच्या प्रयत्नात असतात. आयुष्य म्हणजे एक शोधयात्राच असते. काहीजणांच्या हाती काहीतरी कधीतरी लागते. तर काहीजणांचे हात कायम रिकामेच राहतात. बहुधा सामान्य, निर्जीव, जड वस्तू आपल्या हाती लागते. पण त्या टॅक्सीवाल्याने मुलगी गमावली होती. त्यात टॅक्सीवाल्याचा दोष नव्हता. त्या मुलीचा दोष नव्हता की तिला वाचवण्याचा प्रयत्न करणाऱ्यांचाही दोष नव्हता. ती मुलगी कधीच भेटणार नव्हती, आयुष्य हे असेच आहे. अत्युच्च, चिरंतन असे आपल्या हाती कधीच लागत नाही. माणसाला हा शापच आहे.

7. अभिव्यक्ती.

प्रश्न अ.
‘स्वत:चा स्वतंत्र मेंदू घेऊन जन्माला आलेला जीव दुसऱ्याचं ऐकतो त्याच क्षणी तो स्वत:चं अस्तित्व, निसर्गानं जगाकडं पाहण्याची दिलेली स्वतंत्र नजर हरवून बसतो’, या विधानाबाबत तुमचे विचार लिहा.
उत्तर :
निसर्गाने प्रत्येक माणसाला स्वतंत्र देह दिला आहे. त्याबरोबर स्वतंत्र मेंदूही दिला आहे. आपल्या मनात दोन पावले चालण्याची इच्छा निर्माण झाली की, आपला मेंदू कामाला लागतो. तो पायांना आज्ञा देतो. पाय दोन पावले पुढे सरकतात. याचा साधा अर्थ असा की, आपला मेंदू आपल्या इच्छेप्रमाणे, आपल्या विचारांप्रमाणे वागतो. मेंदू आपल्या ताब्यात आहे. आपण सांगू तसे तो काम करणार, पण इथेच खरा मुद्दा आहे. आपण जो विचार करतो, तो विचार आपला स्वत:चा असतो काय? आपण काय करतो? आपला मित्र ‘अमूक एका पद्धतीने वागतो, म्हणून आपण वागतो. शेजारी जे काही करतात, तसे करण्याचा आपण प्रयत्न करतो. कधी रूढीप्रमाणे वागतो, परंपरेप्रमाणे वागतो. म्हणजे आपण आपल्या बुद्धीप्रमाणे वागत नाही. आपल्याला मिळालेल्या स्वतंत्र मेंदूचा आपण वापर करीत नाही. स्वतंत्र मेंदूबरोबर जगाकडे स्वतंत्रपणे पाहण्याची मिळालेली नजर आपण गमावून बसतो. एक प्रकारे आपण बौद्धिक गुलामगिरी स्वीकारतो, स्वत:हून दुसऱ्याचे गुलाम बनतो. हे बदलले पाहिजे. स्वतंत्रपणे विचार केला पाहिजे.

प्रश्न आ.
कथेतील ‘टॅक्सी ड्रायव्हर’ हे पात्र तुम्हांला आवडण्याचे वा न आवडण्याचे कारण स्पष्ट करा.
उत्तर :
‘शोध’ या कथेतील टॅक्सी ड्रायव्हर हे पात्र मला आवडले आहे. तो साधा, सरळ मनाचा, सालस वृत्तीचा माणूस आहे. लबाड्या करणे, दाखवेगिरी करणे हा त्याचा स्वभाव नाही. मनाचा सरळपणा हा त्याचा स्थायिभाव आहे. तो दिवसरात्र टॅक्सी चालवतो. त्याला दुपारी जेवायलाही मिळाले नाही. मध्यरात्री तो उसळपाव खातो. असा माणूस पैशासाठी हपापलेला असला, तरी समजून घेता येईल. पण तो स्वभावाने सालस आहे. हे त्याच्या वागण्यावरून दिसून येते. समाजात टॅक्सीवाल्यांना प्रतिष्ठा नाही, मानसन्मान नाही, हे त्याला ठाऊक आहे. म्हणून भिड्यांनी आपणहून केलेल्या मदतीबद्दल तो त्यांचा अपार कृतज्ञ आहे.

अनूची हकिगत ऐकल्यानंतर तो ज्या त–हेने व्यक्त झाला, त्यावरून त्याची वैचारिक प्रगल्भता दिसते. सर्वसाधारण नर्स रुग्णामध्ये मानसिकदृष्ट्या गुंतत नाही. अनू तशी नाही. अनूचे हे मोठेपण तो ओळखतो.

या टॅक्सी ड्रायव्हरसारखी व्यक्ती विरळाच असते. म्हणून टॅक्सी ड्रायव्हर ही व्यक्तिरेखा मला आवडली आहे.

Marathi Yuvakbharati 12th Digest Chapter 3.1 शोध Additional Important Questions and Answers

कृति

1. कारणे लिहा :

प्रश्न 1.
मुंबईत कुठे उतरायचे, हा कथानिवेदकाचा प्रश्न सुटला होता; कारण –
उत्तर :
मुंबईत कुणाकडे उतरायचे, हा कथानिवेदकाचा प्रश्न सुटला होता; कारण अनूने मुंबईत स्वत:चे बि–हाड थाटले होते.

प्रश्न 2.
दिवसभराच्या हकिगतींविषयी गप्पा मारता मारता अनूचा नूर बदलला; कारण –
उत्तर :
दिवसभराच्या हकिगर्तीविषयी गप्पा मारता मारता अनूचा नूर बदलला; कारण काचेखालची तिची नोट भिड्यांना दिल्याचे मुक्ताने तिला सांगितले.

प्रश्न 3.
अपरात्री भिड्यांकडे जाण्याच्या अनूच्या वेडात कथा निवेदकाला सामील होणे भाग होते; कारण –
उत्तर :
अपरात्री भिड्यांकडे जाण्याच्या अनूच्या वेडात कथानिवेदकाला सामील होणे भागच होते; कारण त्यानेच अनूची नोट भिड्यांना देण्याचा गुन्हा केला होता.

प्रश्न 4.
लॅमिंग्टन रोड पोलीस स्टेशन दिसताच कथानिवेदकाने टॅक्सी थांबवली; कारण –
उत्तर :
लॅमिंग्टन रोड पोलीस स्टेशन दिसताच कथानिवेदकाने टॅक्सी थांबवली; कारण त्याला पोलीस स्टेशनसमोरच्या इमारतीत चौथ्या मजल्यावर जायचे होते.

प्रश्न 5.
अपरात्री भिड्यांच्या दाराची कडी वाजवताना कथानिवेदकाला संकोच कमी वाटला; कारण –
उत्तर :
अपरात्री भिड्यांच्या दाराची कडी वाजवताना कथानिवेदकाला संकोच कमी वाटला; कारण दाराच्या वरच्या व्हेंटिलेटरमधून दिव्याचा प्रकाश त्याला दिसला.

प्रश्न 6.
टॅक्सीवाल्याच्या बाजूने भिडे पतिपत्नी पोलीस स्टेशनला गेली; कारण –
उत्तर :
टॅक्सीवाल्याच्या बाजूने जबानी दयायला भिडे पतिपत्नी पोलीस स्टेशनला गेली; कारण टॅक्सीवाल्याची एक टक्काही चूक नसल्याने त्याला वाचवणे आवश्यक आहे, असे भिड्यांना वाटले.

2. कृती करा :

प्रश्न 1.

उत्तर :

प्रश्न 2.

उत्तर :

3. टॅक्सी ड्रायव्हरने सांगितलेले पुढील पेशांतील साम्य लिहा :

प्रश्न 1.

उत्तर :

शोध लेखकांचा परिचय

लेखकांचे नाव :
व. पु. काळे

साहित्यिक व्यक्तिमत्त्व :
खूप लोकप्रिय कथालेखक, निबंधकार, नाटककार, कादंबरीकार, कथा–पटकथा लेखक, कथाकथनाचे शेकडो कार्यक्रम. कथा आकर्षकपणे सांगण्याची विलक्षण हातोटी, उत्कंठावर्धक कथालेखनाचे कौशल्य, ओघवती निवेदनशैली. ‘व. पु.चे विचार’ या शीर्षकाखाली त्यांच्या वाक्यांच्या संकलनांची निर्मिती. त्यांच्या कथेवरून चित्रपटाची निर्मिती.

ग्रंथसंपदा :
“ही वाट एकटीची’, ‘ठिकरी’, ‘लोंबकळणारी माणसं’, ‘पण माझ्या हातांनी’, ‘पेन सलामत तो’, ‘ब्रह्मदेवाचा बाप’ वगैरे अनेक कथासंग्रह प्रसिद्ध, ६० पेक्षा अधिक पुस्तके प्रसिद्ध. कादंबऱ्या, नभोनाटये प्रसिद्ध,

पुरस्कार–पारितोषिके :
महाराष्ट्र शासनाचा पुरस्कार, पु. भा. भावे पुरस्कार, फाय फाउंडेशनचा पुरस्कार.

शोध कथेचा गोषवारा

(१) पहिल्याच दृश्यात तीन पात्रे आहेत. ‘मी’ हा निवेदक, त्याची पत्नी मुक्ता आणि अनू. ‘मी’ हाच कथानिवेदक आहे. तोच कथा सांगत आहे, तो नायक आहे. पण केंद्रस्थानी अनू आहे. कथा तिच्याभोवती फिरते.

पहिलेच वाक्य उत्कंठावर्धक आहे, रहस्यमय आहे. पहिल्या वाक्यातच वाचक कथेत ओढला जातो आणि कथानकासोबत पुढे पुढे चालत राहतो. ही पात्रे कोण, त्यांचा एकमेकांशी संबंध काय? त्या तिघांमध्ये कोणता ताण निर्माण झाला? प्रसंग तरी कोणता? यांचा उलगडा होत नाही. त्यामुळे वाचकाच्या मनात उत्कंठा निर्माण होते.

(२) पुढच्या भागात अनू या पात्राची अधिक ओळख होते. मी हा निवेदक आबासाहेबांना भेटला. अन आबासाहेबांची मुलगी. त्या वेळी अनूची अधिक माहिती मिळाली. अनू ही स्वातंत्र्यप्रेमी. तिला स्वतंत्रपणे जगून पाहायचे होते. तिने आबासाहेबांकडून पाच वर्षे मागून घेतली. त्या पाच वर्षांत कोणीही तिला कशाहीबद्दल कोणताही जाब विचारायचा नाही. ती मुक्तपणे पाच वर्षे जगायला घराबाहेर पडली. तिने नर्सची नोकरी स्वीकारली. हॉस्पिटलच्या जवळच्या एका इमारतीत तिने भाड्याने घर घेतले.

(३) कथानिवेदक अनूला भेटण्यासाठी पत्नी मुक्तासोबत पुण्याहून मुंबईला आला, अनूच्या घरात उतरला तिथे त्याचे मित्र भिडे व भिडेवहिनी त्याला भेटायला आले. गप्पांत वेळ कसा गेला समजलेच नाही. रात्र झाली. भिडे टॅक्सीने घरी जाण्यासाठी उठले. निवेदकाने टॅक्सीवाल्याला देण्यासाठी पुरेसे सुटे पैसे देऊ केले. एक रुपया कमी पडला. टेबलावरच्या काचेखाली अनूने ठेवलेली एक रुपयाची नोट काढून ती भिड्यांना दिली. भिडे निघून गेले. इथेच खरा घोटाळा झाला.

(४) अनू घरी आल्यावर तिला हा प्रकार कळला. ती प्रचंड नाराज झाली, तिला संताप आला. एक रुपयाची नोट देऊन टाकल्यामुळे काहीएक नुकसान झाले, असे निवेदकाला मुळीच वाटत नव्हते. अनूला राग आला, हे त्याला मुळीच योग्य वाटत नव्हते. पण अनू हट्टाला पेटली होती. तिने खूप रात्र झाली होती तरी भिड्यांकडे जाण्याचा निर्णय घेतला. त्या दोघांना याचा धक्काच बसला.

(५) भिड्यांकडे गेल्यावर समजले की भिड्यांनी ती नोट टॅक्सी ड्रायव्हरला दिली. नंतर आढळले की टॅक्सी ड्रायव्हरने ती नोट हॉटेलवाल्याला दिली. अखेरीस ती नोट मिळाली, तेव्हा अनूने त्या नोटेमागचे रहस्य सांगितले.

(६) एके दिवशी अनूची ड्युटी लहान मुलांच्या वॉर्डमध्ये होती. त्या दिवशी आठनऊ वर्षांची मुलगी दाखल झाली. सगळ्यांनी तिची आशा सोडली होती. ब्लड ट्रॅन्स्फ्यूजनसाठी व सलायनसाठी तिच्या हातापायाला नळ्या लावल्या. ऑक्सिजनच्याही नळ्या लावल्या. तिला वाचवण्याची सगळ्यांची प्रचंड धडपड चालू होती. पण तिला मात्र सर्वत्र सुया टोचल्यामुळे वेदना होत होत्या. ती दिवसभर त्या नळ्या काढा असे विनवत होती. शेवटी अनूने पुढाकार घेतला. डॉक्टरांच्या परवानगीने तिने नळ्या काढल्या. त्या मुलीच्या वेदना थांबल्या. ती आनंदाने विसावली. थोड्याच अवधीत तिने अखेरचा श्वास घेतला. ती सुखाने मृत्यूच्या कुशीत शिरली. जाण्यापूर्वी तिने स्वत:च्या खाऊच्या पैशातला एक रुपया नर्सताईला – अनूला – भेट म्हणून दिला. त्याच रुपयाच्या नोटेचा शोध घेण्यासाठी धडपड चालू होती.

(७) इकडे टॅक्सी ड्रायव्हरचे उपकथानक चालू झाले होते. भिड्यांना घेऊन येणाऱ्या टॅक्सीखाली एक म्हातारा मनुष्य आला. टॅक्सी ड्रायव्हरची काहीही चूक नव्हती. त्याला विनाकारण शिक्षा होऊ नये म्हणून भिडे स्वतः हॉस्पिटल, पोलीस स्टेशन या ठिकाणी साक्षीसाठी धावले. शेवटी तो रुपया परत मिळवण्यासाठी टॅक्सी ड्रायव्हरने मदत केली. अनू आपली हकिगत सांगत होती, तेव्हा तो टॅक्सी ड्रायव्हर तिथे होताच. ती हकिगत ऐकून तो व्याकूळ झाला. अनूला नोट मिळाली. तिची समस्या संपली. तिचा शोध संपला, पण ड्रायव्हरचा शोध कधीच संपणार नव्हता. कारण त्याची मुलगी मरण पावली होती. अनूच्या वॉर्डमध्ये आलेली मुलगी तीच त्या ड्रायव्हरची मुलगी होती!

शोध शब्दार्थ

• विक्षिप्त – त–हेवाईक, विचित्र, लहरी.
• व्हेंटिलेटर – घरात हवा येण्याजाण्यासाठी दाराच्या वर तिरप्या पातळ पट्ट्या बसवलेली चौकट,
• अपरात्र – रात्रीचा खूप उशिराचा वेळ, रात्रीचा शेवट, उत्तररात्र.

शोध वाक्प्रचार व त्यांचे अर्थ

• पळ काढणे – पळून जाणे.
• जिव्हारी लागणे – खूप दुःख होणे, मन खूप व्यथित होणे.
• पगडा असणे – प्रभाव असणे.
• छाया पडलेली असणे – प्रतिबिंब भासणे, प्रभाव जाणवणे.
• निवारण करणे – (अडचणी, शंका इत्यादी) दूर करणे.
• चोरट्यासारखे होणे – अपराधी वाटणे.
• गळ घालणे – खूप विनवणी करणे.
• पाचारण करणे – बोलावून घेणे, हजर राहण्यास सांगणे.
• आवाज भरून येणे – दु:खाने किंवा खूप आनंदाने व्याकूळ होणे.
• बाराच्या भावात जाणे – नुकसान होणे, खूप अडचणी निर्माण होणे.
• (एखादयासाठी) प्रार्थना करणे/चालू असणे – (एखादयाचे) भले व्हावे अशी इच्छा व्यक्त करणे/भले व्हावे अशी विनवणी चालू असणे.
• धावाधाव करणे – चपळाईने प्रयत्न करणे.

Balbharti Maharashtra State Board Marathi Yuvakbharati 12th Digest Chapter 6.1 आत्मविश्वासासारखी शक्ती नाही Notes, Textbook Exercise Important Questions and Answers.

Maharashtra State Board 12th Marathi Yuvakbharati Solutions Chapter 6.1 आत्मविश्वासासारखी शक्ती नाही

12th Marathi Guide Chapter 6.1 आत्मविश्वासासारखी शक्ती नाही Textbook Questions and Answers

नमुना कृती

1. कृती करा.

प्रश्न अ.

उत्तर :

प्रश्न आ.

उत्तर :

2. अभिव्यक्ती.

प्रश्न 1.
व्यक्तीच्या जीवनातील ‘आत्मविश्वासाचे’ स्थान स्पष्ट करा.
उत्तर :
आत्मविश्वास म्हणजे स्वत:चा स्वत:वरील विश्वास. व्यक्तीच्या जीवनात या आत्मविश्वासाला खूप महत्त्व असते. आपल्या क्षमतांची ओळख पटली की आपण कोणकोणती कामे करू शकतो. ते कळते. मग आपण आपल्याला जमणारी कामे निवडतो. आपल्याला काम करताना त्रास होत नाही. त्याचे कष्ट जाणवत नाहीत. उलट, ते काम करताना आपल्याला आनंद मिलतो. अशी आवडीची कामे करीत जगणे म्हणजे आनंदी जीवन होय.

आपले जीवन आनंददायक व्हायचे असेल, तर आपल्याला आवडती कामे करायला मिळाली पाहिजेत. त्यासाठी आपली क्षमता आपल्याला कळली पाहिजे. तशी ती कळली, तर आपल्याला आत्मविश्वास येईल, म्हणजेच, आनंदी, सुखी जीवनासाठी आत्मविश्वासाची गरज असते. आत्मविश्वासामुळे आपण कितीही कामे करू शकतो. कितीही कठीण कामे करू शकतो. खूप कामे करणे दीर्घोदयोग. दीर्घोदयोगामुळे आपल्या हातून खूप कामे होतात. विशिष्ट क्षेत्रात आपली कीर्ती पसरते. म्हणजेच आपण पराक्रमी बनतो.

आणखी एक बाब लक्षात घेतली पाहिजे. खूप कामे करण्यामुळे कामे अचूक कशी करावीत, भरभर कशी करावीत, हे कौशल्य आपला मेंदू वाढवीत नेतो, हीच बुद्धिमत्ता होय.

थोडक्यात, आत्मविश्वासामुळे माणूस पराक्रमी व बुद्धिमान होतो, हे बाबासाहेबांचे म्हणणे अक्षरश: खरे आहे.

Marathi Yuvakbharati 12th Digest Chapter 6.1 आत्मविश्वासासारखी शक्ती नाही Additional Important Questions and Answers

फरक लिहा :

प्रश्न 1.

बालपणची बाबासाहेबांची स्थिती	आजच्या गरीब मुलांची स्थिती

उत्तर :

बालपणची बाबासाहेबांची स्थिती	आजच्या गरीब मुलांची स्थिती
बाबासाहेबांना चांगल्या सोयी मिळाल्या नव्हत्या. कोणतीही अनुकूलता नव्हती.	आजच्या काळात साधनसामग्रीने सुसज्ज अशी अनुकूल स्थिती.

कृती करा :

प्रश्न 1.

उत्तर :

आत्मविश्वासासारखी शक्ती नाही Summary in Marathi

आत्मविश्वासासारखी दुसरी दैवी शक्ती नाही. आम्ही आमच्यातील आत्मविश्वास गमावता कामा नये. उदा., कुस्ती खेळण्यासाठी आखाड्यात उतरलेल्या पहिलवानाने दुसऱ्याच्या ठणठणीत दंड थोपटण्याने घाबरून गर्भगळित झाल्यास त्याच्या हातून काहीतरी होणे शक्य आहे काय? मी तर नेहमी असे म्हणत असतो, की मी जे करीन ते होईल. अर्थात, मी हे सर्व आत्मविश्वासावर अवलंबून म्हणत असतो.

माझ्या या म्हणण्यामुळे काही लोक मला घमेंडखोर, प्रौढीबाज वगैरे दूषणे देतील; परंतु ही प्रौढी अगर घमेंड नसून आत्मविश्वासामुळे मी हे म्हणू शकतो. मी मनात आणीन तर सव्वा लाखाची गोष्ट सहज करीन. गरिबीच्या दृष्टीने विचार करता आजच्या गरिबांतील गरीब विदयाथ्यांपेक्षा माझी त्या वेळी मोठी चांगली सोय अगर मला इतर अनुकूलता होती असे नाही.

मुंबईच्या डेव्हलपमेंट डिपार्टमेंटच्या चाळीत दहा फूट लांब व दहा फूट रुंद अशा खोलीत आई-बाप, भावंडे यांच्यासह राहून एका पैशाच्या घासलेट तेलावर अभ्यास केला आहे. इतकेच नव्हे तर अनेक अडचणींना व संकटांना त्याकाळी तोंड देऊन मी जर एवढे करू शकलो, तर तुम्हांस आजच्या साधनसामुग्रीने सज्ज असलेल्या काळात अशक्य का होईल? कोणताही मनुष्य सतत दी|दयोगानेच पराक्रमी व बुद्धिमान होऊ शकतो. कोणीही मनुष्य उपजत बुद्धिमान अगर पराक्रमी निपजू शकत नाही.

मी विद्यार्थिदशेत इंग्लंडमध्ये असताना ज्या अभ्यासक्रमास 8 वर्षे लागतात तो अभ्यास मी 2 वर्षे 3 महिन्यात यशस्वी त-हेने पुरा केला. हे करण्यासाठी २४ तासांपैकी 21 तास अभ्यास करावा लागला आहे. जरी माझी आज चाळीशी उलटून गेली असली तरी मी २४ तासांपैकी सारखा 18 तास अजूनही खुर्चीवर बसून काम करीत असतो. दीर्घोदयोग व कष्ट करण्यानेच यशप्राप्ती होते.

– भारतरत्न डॉ. बाबासाहेब आंबेडकर