Important Questions

Balbharti Maharashtra State Board 12th Chemistry Important Questions Chapter 1 Solid State Important Questions and Answers.

Maharashtra State Board 12th Chemistry Important Questions Chapter 1 Solid State

Question 1.
What are the physical states of matter? How can they be changed into one another?
Answer:

• There are three physical states of matter namely solid, liquid and gas.
• They differ in intermolecular or interatomic or interionic forces which are strongest in the solid-state.
• By raising the temperature of solids to their melting point, solids are converted into liquids while heating liquids to their boiling points, they can be converted into vapour or gaseous state.
• On the contrary, by cooling the gases to very low temperature and subjecting to high pressure they can be transformed into liquid which on further cooling can be transformed into solid-state.

The equilibrium existing between three states of matter may be represented as,

Question 2.
What are the constituents of solids?
Answer:
The smallest constituent particles of various solids are atoms, ions or molecules. All such small constituents are referred to as ‘particles’.

Question 3.
What are the characteristic properties of solids?
Answer:

• The solid state of matter is characterised by strong interparticle forces of attraction.
• There is regularity and periodicity in the arrangement of constituent particles of solid.
• Generally solids are hard, incompressible and rigid except some solids like Na, K, P which are soft.
• The constituent particles of solids like molecules, atoms or ions have fixed stationary positions in solid and can only oscillate about their equilibrium or mean positions. Hence, they have fixed shape and cannot be poured like liquids.
• Crystalline solids have sharp melting points and they melt at a definite temperature. Amorphous solids do not have sharp melting points.
• They are anisotropic or isotropic.

Question 4.
Give classification of solids.
Answer:
Depending on orderly arrangement of the constituent particles, the solids are classified into two types :

• Crystalline solids. For example, diamond, NaCl, K₂SO₄, etc.
• Amorphous solids or non-crystalline solids. For example, tar, glass, plastics, rubber, butter, etc.

Question 5.
Define :
(1) Crystalline solid.
(2) Amorphous solid.
Answer:
(1) Crystalline solid : A homogeneous solid in which the constituent particles like atoms, ions or molecules are arranged in a definite repeating pattern throughout the solid is called crystalline solid. For example, NaCl, KNO₃, etc.

(2) Amorphous solid : A substance which appears like solid but does not have perfectly ordered crystalline structure and no regular arrangement of constituent particles in structure is called amorphous solid. For example, glass, rubber, plastics, etc.

Question 6.
Define the term anisotropy.
OR
Define and explain the term anisotropy.
Answer:
Anisotropy : The ability of crystalline solids to change their physical properties when measured in different directions is called anisotropy.

Explanation : This property is due to different arrangement of constituents in different directions. Different types of particles fall on the way of measurements in different directions. Hence the composition of crystalline solid changes with directions changing their physical properties.

Fig. 1.1 : Anisotropy in crystals : Different arrangements of constituent particles about different directions, AB, CD and EF.

Question 7.
Define and explain isotropy.
Answer:
Isotropy : The ability of amorphous solids to exhibit identical physical properties even though measured in different directions is called isotropy.

Explanation : This property arises because there is no long range order of regular pattern of arrangement in them and hence the arrangement is irregular along all the directions. Therefore the magnitude of any physical property would be identical along all directions.

Question 8.
Why does crystalline solid show different refractive indices in different directions ?
Answer:

1. Crystalline solid has long range order of regular pattern of arrangement which repeats periodically over entire crystal.
2. Within the given pattern, the arrangements of different atoms or ions or molecules is different in different directions. Hence the properties like refractive indices in the different directions are different.

This shows that the crystalline solids are anisotropic in nature.

Question 9.
Explain the properties of amorphous solids.
Answer:

1. The constituent particles in amorphous solids are arranged randomly.
2. They have short range ordered structure.
3. Amorphous solids are called supercooled liquids having very high viscosity.
4. They do not have sharp melting points and they melt gradually over a temperature interval.
5. Amorphous substances appear like solids but they do not have perfectly ordered crystalline structure, hence they are not real solids. Therefore they are pseudo solids.
6. They are isotropic and exhibit the same magnitude of any property in every direction.

Question 10.
What is isomorphism ?
Answer:
Isomorphism : A phenomenon in which two or more crystalline substances show same crystalline structure is called isomorphism and the crystals are said to be isomorphous. For example, NaNO₃ and CaCO₃. They have atomic ratios 1 : 1 : 3.

Question 11.
What is isomorphous?
Answer:
Isomorphous : When two or more crystalline substances have the same crystalline structure, they are said to be isomorphous. For example, NaF and MgO, NaNO₃ and CaCO₃.

Question 12.
What is polymorphism ?
Answer:
Polymorphism : A phenomenon in which when a single substance crystallises in two or more forms under different conditions of solidification is called polymorphism and the substance is called polymorphous. For example, calcite and oragonite are two forms of CaCO₃.

Question 13.
What is polymorphous ?
Answer:
Polymorphous: A single substance which crystallises in two or more forms under different conditions of solidification is called polymorphous. Polymorphic forms of an element are called allotropic forms or allotropes. For example, carbon exists as diamond and graphite, or sulphur exists in rhombic and monoclinic allotropic forms.

Question 14.
Identify isomorphous and polymorphous substances in the following :
K₂SO₄, graphite, β-quartz, Na₂SeO₄, CaCO₃, diamond, cristobalite, C_sNO₃.
Answer:

Isomorphous	Polymorphous
K2SO4, Na2SeO4 CaCO3, CsNO3	Graphite, diamond Β-quartz, cristobalite

Question 15.
Why does a crystalline solid has a sharp melting point ?
Answer:

1. Crystalline solid is a homogeneous solid and it has long range order of regular pattern of arrangement which repeats periodically over entire crystal.
2. The interatomic or intermolecular forces are identical, hence the thermal energy required to break the regular structure by overcoming the intermolecular forces is uniform throughout.
3. Hence the heat and temperature needed to melt the solid are same, and therefore solids have sharp melting points.

Question 16.
Amorphous solids do not have sharp melting points. Explain.
Answer:

1. Amorphous solids do not have perfectly ordered crystalline structure.
2. They have short range order of regular pattern hence periodically repeating regular pattern is over a short distance.
3. The thermal energy required to break the structure and separate constituent particles is not uniform.
4. Hence the temperature needed to melt the solid is not same, therefore amorphous solids do not have sharp melting points but melt over a range of temperature.

Question 17.
Give examples of (1) crystalline solids and (2) amorphous solids.
Answer:
(1) Crystalline solids : Metallic solids (Cu, Fe, etc.) crystalline salts (NaCl, K₂SO₄, etc.)
(2) Amorphous solids : Glass, plastics, rubber, etc.

Question 18.
Distinguish between crystalline solids and amorphous solids.
Answer:
Crystalline solids:

1. They have definite characteristic geometrical shape.
2. They have long range order of regular pattern of arrangement of constituent particles.
3. They are true solids.
4. They have sharp melting points.
5. They are anisotropic in nature.
6. They have definite heat of fusion.

Amorphous solids:

1. They have irregular shape.
2. They have short range order of regular pattern of arrangement of constituent particles.
3. They are pseudo solids or supercooled liquids.
4. They do not have sharp melting points.
5. They are isotropic in nature.
6. They do not have definite heat of fusion.

Question 19.
How are crystalline solids classified ?
Answer:
Crystalline solids are classified as follows :

1. Ionic crystals
2. Covalent network crystals
3. Molecular crystals
4. Metallic crystals

Question 20.
What are crystalline solids?
Answer:
The solids in which the constituent particles are charged ions namely cations and anions held together by electrostatic force of attraction are called crystalline solids.

Question 21.
What are the characteristics of ionic crystals ?
Answer:
The characteristics of ionic crystals are as follows :

1. The constituents of ionic crystals are charged ions namely cations and anions. They differ in ionic size.
2. The ions in these crystals are held by strong electrostatic force of attraction.
3. Ionic crystals have high melting points and they are hard and brittle.
4. In solid state they are nonconductors of electricity but they are good conductors when melted or dissolved in water.
5. In aqueous solution they dissociate forming ions.
6. Example : NaCl, KCl. CaF₂, K₂SO₄, etc.

Question 22.
Explain why ionic solids are hard and brittle.
Answer:

1. In ionic crystalline solids, constituent particles are positively charged cations and negatively charged anions placed at alternate lattice points.
2. The ions are held by strong coulombic electrostatic forces of attraction compensating opposite forces. Hence they are hard.
3. Since there are no free electrons, they are not malleable and on applying a shearing force, ionic crystals break into small units. Hence they are brittle.

Question 23.
What are covalent network crystals ?
Answer:
The crystals in which the constituent particles are atoms linked by covalent bonds forming a continuous network are called covalent network crystals. For example, diamond, quartz.

Question 24.
What are the characteristics of covalent network crystals ?
Answer:
The characteristics of covalent network crystals are as follows :

• The constituent particles in these solids are atoms.
• The atoms in these crystals are held by covalent bonds forming a rigid three dimensional network which gives a giant molecule. Hence, the entire crystal is a single molecule.
• These crystals are very hard (or hardest) and most incompressible.
• They have high melting points and boiling points.
• Since the electrons are localised they are poor conductors of heat and electricity.
• Example : Quartz (SiO₂), diamond.

Question 25.
Give the examples of network solids.
Answer:
The examples of covalent network solids are as follows :
Quartz (SiO₂), diamond, boron nitride carborundum.

Question 26.
What are allotropes ?
Answer:
Allotropes : When a substance exists in two or more forms then they are called allotropes. They are polymorphous. For example, carbon has allotropes diamond and graphite.

Question 27.
What are molecular crystals ?
Answer:
The crystals in which the constituent particles are molecules (or unbonded single atoms) of the same substance held together by intermolecular forces of attraction. For example solidified Cl₂, CO₂, etc.

Question 28.
What are the characteristics of molecular crystals ?
Answer:
The characteristics of molecular crystals are as follows :

1. The constituent particles of these solids are molecules (or unbonded single atoms) of the same substance.
2. The atoms within the molecules are bonded by covalent bonds.
3. The molecules are held together by intermolecular forces of attraction.

Question 29.
What are intermolecular forces of attraction involved in molecular crystals ?
Answer:
The intermolecular forces involved in molecular crystals are as follows :
(1) Weak dipole-dipole interactions :
The solids constituting polar molecules like HCl, H₂O, SO₂, etc. which possess permanent dipole moment involve weak dipole-dipole interactions.

(2) Very weak dispersion or London forces :
The solids consisting of nonpolar molecules like CH₄, H₂, etc. involve weak dispersion forces. They are also involved in monoatomic solids like Ar, Ne.

(3) Intermolecular Hydrogen bonds :

• In this crystalline solids, the constituent particles are the molecules which contain hydrogen atom linked to highly electronegative atom like F, O or N.
• In these, molecules are held by hydrogen bonds in which H atom of one molecule is bonded to electronegative atom (like F, N or O) of another molecule.
• Since hydrogen bonding is weak, these solids have very low melting points and generally at room temperature they exist in the liquid or gaseous state.
• They are non-conductors of electricity.

Question 30.
What are metallic crystals ?
Answer:
These are crystalline solids formed by atoms of the same metallic element held together by metallic bonds.

Question 31.
What are the characteristics of metallic crystals ?
Answer:

1. Metallic crystals are solids formed by atoms of the same metallic element held together by metallic bonds.
2. Metallic crystals have high melting point and boiling point.
3. Metals are malleable and can be hammered into thin sheets.
4. Metals are ductile and can be drawn into thin wires.
5. Metals are good conductors of heat and electricity.
6. Examples are Cu, Ag, Au, Ni, etc.

Question 32.
Classify the following solids into different types :
(i) Plastic (ii) P₄ molecule (iii) S₈ molecule (iv) Iodine molecule (v) Tetra phosphorus decoxide (vi) Ammonium phosphate (vii) Brass (viii) Rubidium (ix) Graphite (x) Diamond (xi) NaCl (xii) Silicon.
Answer:

Solid	Type
(i) Plastic	Covalent network crystal
(ii) P4 molecule	Covalent network crystal
(iii) S8 molecule	Covalent network crystal
(iv) Iodine molecule	Covalent network crystal
(v) Tetra phosphorus decoxide	Covalent network crystal
(vi) Ammonium phosphate	Ionic crystal
(vii) Brass	Metalic crystal
(viii) Rubidium	Metalic crystal
(ix) Graphite	Covalent crystal
(x) Diamond	Covalent crystal
(xi) NaCl	Ionic crystal
(xii) Silicon	Covalent crystal

Question 33.
Mention the types of the following solids :
(i) CaF₂ (ii) SiC (iii) Ice (iv) SO₂ (v) CaCO₃ (vi) ZnS (vii) HCl (viii) CO₂
Answer:

Solid	Type
(i) CaF2	Ionic crystal
(ii) SiC	Covalent crystal
(iii) Ice	Hydrogen bonded molecular crystal
(iv) SO2	Molecular crystal
(v) CaCO3	Ionic crystal
(vi) ZnS	Ionic crystal
(vii) HCl	Polar molecular crystal
(viii) CO2	Non-polar molecular crystal

Question 34.
What is a giant solid ?
Answer:
Covalent solid formed by covalent bonds between neighbouring constituent atoms of non-metallic solid is called a giant solid. For example, graphite.

Question 35.
What is lattice ?
Answer:
Lattice is a geometrical arrangement of points in a three dimensional periodic array.

Question 36.
What is crystal lattice (space lattice) ?
Answer:
Crystal lattice (space lattice) : A regular arrangement of the constituent particles (atoms, ions or molecules) of a crystalline solid having similar environment in three dimensional space is called crystal lattice or space lattice.

Question 37.
What is a lattice point?
Answer:
Lattice point : A position occupied by a crystal constituent particle like an atom, ion or a molecule in the crystal lattice is called lattice point or lattice site.
OR
Any point at the intersection of the lines in the unit cell occupied by a constituent particle like an atom, an ion or a molecule in the crystalline solid is called a lattice point.

Question 38.
What are the parameters of a unit cell ?
Answer:
A unit cell is characterised by following parameters :
(1) Edges or edge lengths : The intersection of two faces of crystal lattice is called as edge. The three edges denoted by a, b and c represent the dimensions (lengths) of the unit cell along three axes. These edges may or may not be mutually perpendicular.

(2) Angles between the edges (or planes) : There are three angles between the edges of the unit cell represented as α, β and γ.

• The angle α is between edges b and c.
• The angle β is between edges a and c.
• The angle γ is between edges a and b.

The crystal is defined with the help of these parameters of its unit cell.

Question 39.
Represent space lattice and unit cell diagrammatically.
Answer:

Question 40.
What do you understand by the basis of crystal lattice ?
Answer:

• A crystal structure is formed by attaching a constituent particle to lattice points.
• The constituent particles attached to the lattice points form the basis of the crystal lattice.
• The crystal structure is obtained by attaching a basis to each of the lattice points.

This is represented by the following schematic equation :

Question 41.
What are the types of unit cells?
Answer:
Basically unit cells are of two types as follows :

1. Primitive unit cells : The unit cells in which the constituent particles like atoms, ions or molecules are present only at the corners of the unit cell are called primitive unit cells or simple unit cells.
2. Body-centred unit cell : A unit cell in which the constituent particles are present at the corners as well as at its body-centre is called body-centred unit cell.
3. Face-centred unit cell : A unit cell in which the constituent particles are present at the corners as well as at the centre of each face is called face-centred unit cell or cubic close packed (CCP) unit cell.
4. Base-centred unit cell : A unit cell in which the constituent particles are present at the corners as well as at the centres of two opposite faces is called end-centred unit cell.

Question 42.
Explain briefly crystal systems.
Answer:
(1) The constituent particles like atoms, ions or molecules of the crystal can be arranged in seven different ways changing edges (a, b, c) and angles (α, β, γ) and accordingly they form seven systems or types of the crystal.

(2) These seven crystal system are named as :
(a) Cubic system, (b) Tetragonal system (c) Orthorhombic system (d) Rhombohedral system (e) Monoclinic system (f) Triclinic system (g) Hexagonal system.

Question 43.
What are Bravais lattices ?
Answer:

1. There are seven crystal systems according to the edges (a. b, c) and angles (α, β, γ).
2. The constituents of the crystal may be present at corners, face centres, body centres, edge centres and voids.
3. By mathematical analysis, it has been proved that only fourteen different kinds of space lattices are possible.
4. Hence there are fourteen different ways of arrangement of the lattice basis.
5. These fourteen lattices of seven crystal systems are called Bravais lattices.

Question 44.
Explain Bravais lattices of a cubic system.
OR
Explain unit cells of a cubic system.
Answer:
Cubic lattice : For this, edges are a = b = c and angles are α = β = γ = 90°. In this cubic system, there are three Bravais lattices.
(1) Simple (or primitive) cubic unit cell (SCC) : In this unit cell, atoms are present only at 8 corners of the cube.

(2) Body-centred cubic unit cell (BCC) : In this, atoms are present at 8 corners along with one additional atom at the body-centre of the cube.

(3) Face-centred cubic unit cell (FCC) : In this unit cell, atoms are present at 8 comers and at 6 face centres.

Question 45.
Give the number of lattice points in one unit cell of the following crystal structures :
(1) Simple cubic
(2) Face-centred cubic
(3) Body-centred cubic.
Answer:
Lattice points in one unit cell represent the positions of atoms, ions or molecules in the unit cell.
(1) Simple cubic unit cell : In this primitive unit cell, the lattice points are at 8 corners of the unit cell. Hence there are 8 lattice points.
(2) Face-centred cubic unit cell : In this unit cell, the lattice points are at 8 comers and 6 face centres.
(In cubic close packing unit cell, the lattice points are also at edge centres and body centre.)
(3) Body-centred cubic unit cell : In this, the lattice points are at 8 comers and one at body centre.

Question 46.
Find the number of atoms per unit cell in the following crystal structures.
(1) Simple cubic unit cell
(2) Body-centred cubic unit cell
(3) Face-centred cubic cell.
Answer:
(1) Number of atoms in primitive simple cubic (scc) unit cell :

In simple or primitive cubic unit cell, there are 8 atoms at 8 corners. Each corner contributes 1/8th atom to the unit cell.
∴ Number of atoms present in the unit cell = \(\frac {1}{8}\) × 8 = 1
Hence the volume of the unit cell is equal to the volume of one atom.

(2) Number of atoms in body-centred cubic (bcc) unit cell:

In this unit cell, there are 8 atoms at 8 corners and one additional atom at the body centre. Each corner contributes 1/8th atom, to the unit cell, hence due to 8 corners.
Number of atoms = 8 × \(\frac {1}{8}\)
= 1 atom.
An atom at the body centre wholly belongs to the unit cell.
∴ Total number of atoms present in bcc unit cell = 1 + 1 = 2.
Hence the volume of unit cell is equal to the volume of two atoms.

(3) Number of atoms in face-centred cubic (fcc) unit cell :

In this unit cell, there are 8 atoms at 8 comers and 6 atoms at 6 face centres. Each corner contributes 1/8th atom to the unit cell, hence due to 8 corners,
Number of atoms = \(\frac {1}{8}\) × 8 = 1.
Each face centre contributes half of the atom to the unit cell, hence due to 6 face centres,
Number of atoms = \(\frac {1}{2}\) × 6 = 3.
∴ Total number of atoms present in fee unit cell = 1 + 3 = 4.
Hence the volume of the unit cell is equal to the volume of four atoms.

Question 47.
Obtain a relation for the density of the unit cell and radius of atom or sphere for the following :
(1) Simple cubic (scc) crystal
(2) Body centred cubic (bcc) crystal
(3) Face centred cubic (fcc) crystal.
Answer:
(1) Consider a unit cell of a simple cubic crystal. It has 8 atoms at 8 corners of the unit cell.
∴ Total number of atoms in unit cell = \(\frac {1}{8}\) × 8 = 1
If a is the length of edge of cubic unit cell and r is the radius of the atom, then r = a/2 or a = 2r.
Volume of the unit cell = a³ = (2r)³ = 8r³
If M is atomic mass of the element, then mass of one atom is M/N_A where N_A is Avogadro number. If there are V atoms in one unit cell then,
Mass of unit cell = n × Mass of one atom = n × \(\frac{M}{N_{\mathrm{A}}}\)

Since there is one atom present in one unit cell,
ρ = \(\frac{M}{N_{\mathrm{A}} \times a^{3}}\)

(2) Consider a unit cell of body centred cubic (bcc) crystal. It has 8 atoms at 8 comers and one additional atom at the centre of body of unit cell.
Number of atoms due to 8 corners = \(\frac {1}{8}\) × 8 = 1
Body centred atom, wholly belong to the unit cell. Hence total number of atoms in the unit cell is two. If M is atomic mass of an element then M/N_A is mass of one atom where N_A is Avogadro number.
Mass of unit cell = Mass of 2 atoms in unit cell = 2 M/N_A
If a is the edge length or lattice parameter then,
Volume of cubic unit cell = a³

(3) Consider a unit cell of face centred cubic (fcc) crystal.
It has 8 atoms at 8 comers and 6 atoms at 6 face centres.
∴ Total number of atoms in unit cell = \(\frac {1}{8}\) × 8 + \(\frac {1}{2}\) × 6 = 1 + 3= 4
If M is the atomic mass of an element, then mass of one atom is M/N_A, where N_A is Avogadro number. Mass of unit cell = Mass of 4 atoms
= \(4 \times \frac{M}{N_{\mathrm{A}}}\)
If a is the edge length of this cubic unit cell then,
volume of unit cell = a³

Question 48.
What is coordination number? What is its significance?
Answer:
(1) Coordination number : The number of the closest neighbouring constituent particles like atoms, ions or molecules which are in contact with a particular particle or an atom in the crystal lattice is called coordination number of that particle.
(In the crystal lattice, all atoms may have same or different coordination numbers.)

(2) The magnitude of the coordination number is a measure of compactness of spheres in close-packed structures.

(3) The higher the coordination number, the closer are the spheres to each other.

Question 49.
Explain linear packing in one direction.
OR
Explain close packing in one dimension.
Answer:
Linear packing in one direction or close packing in one dimension :
The constituent particles of the crystal may be of varying shapes but for better understanding we consider particles as hard spheres of equal size.

There is only one way of arranging or packing spheres placed in a horizontal row touching one another. Since one sphere is in contact with two neighbouring spheres except the end atoms, the coordination number in this arrangement is two. This packing may be in any one direction x, y or z.

Question 50.
Explain the following :
Planar packing arrangement of spheres.
OR
Close packing in two dimensions.
OR
AAAA type and ABAB type of two dimensional arrangement.
OR
(i) Square close packing
(ii) Hexagonal close packing.
Answer:
Two dimensional close packing crystal structure can be generated by placing one dimensional linear crystal structure over another to form multiple layers. This staking of linear rows may be taking place in two different ways giving two different two dimensional structures as follows :

(i) AAAA type two dimensional close packing or square close packing :
In this arrangement, various one dimensional rows are placed on one over other so that each sphere in one row is over the another sphere of another row forming planar structure. In this, spheres have horizontal as well as vertical alignment. All the rows of spheres are identical in planar structure. All crests as well as all the depressions or troughs formed by the arrangement are also aligned.

If the first row is labelled as A type, then second and all subsequent rows are also identical, hence are of A type. Therefore this planar two dimensional close packing is called AAAA type packing.

In this arrangement, each sphere is in contact with (or touching) four other spheres around it, hence the coordination number of each sphere is four and the packing is called two dimensional or planar square close packing. In this, packing efficiency is 52.4%.

(ii) ABAB type two dimensional packing or hexag-onal close packing :

In this arrangement, crests of the spheres of one row are placed into the depressions or troughs formed between adjacent spheres of next row. This arrangement is repeated consecutively throughout.

In this arrangement, crests of the spheres of one row are in contact with depressions or troughs of next row.

If one row of spheres is labelled as A then the next row will be B, third row will again be A, fourth row B and so on. Hence this planar or two dimensional close packing is called ABAB… type packing.

In this arrangement, each sphere is in contact with six other spheres around it hence the coordination number of each sphere is six and the packing is called two dimensional or planar hexagonal close packing. In this, the packing efficiency is 60.4% which is more than linear close packing.

Question 51.
Explain close packing in three dimensions.
Answer:
Close packing in three dimensions :
Three dimensional crystal structures are obtained by stacking of two dimensional layers. Simple cubic lattice is obtained by stacking of two dimensional square layers.

The stacking of two dimensional hexagonal close packed layers gives two structures namely hexagonal close packed (hcp) structure and face centred (fcc) structure.

(i) Stacking of square close packed layers :

In this arrangement, the two dimensional AAAA type square closed packed layers are placed one over the other in such a way that the crests of all spheres are in contact with successive layers in all directions. All spheres of different layers are perfectly aligned horizontally and vertically forming unit cells having primitive or simple cubic structure. Since all the layers are identical and if each layer is labelled as layer A, then whole three dimensional crystal lattice will be of AAAA… type.

Each sphere is in contact with six surrounded spheres, hence the co-ordination number of each sphere is six.

(ii) Stacking of two hexagonal close packed layers :
A close packed three dimensional structure can be generated by arranging hexagonal close packed layers in a particular manner.

In this the spheres of second layer are placed in the depression of the first layer.

In this if first layer is labelled as A then second layer is labelled as B since they are aligned differently.

In this, all triangular voids of the first layers are not covered by the spheres of the second layer. The triangular voids which are covered by second layer spheres generate tetrahedral void which is surrounded by four spheres. The triangular voids in one layer have above them triangular voids of successive layers.

The overlapping triangular voids from two layers together form an octahedral void which is surrounded by six spheres.

(iii) Placing third hexagonal close packed layer :
(a) Hexagonal close packing (hcp) : If the crests of spheres of third layer are placed on the triangular shaped tetrahedral voids C of the second layer, then three dimensional closest packing structure is obtained in which the spheres of third layer lie directly above the spheres of first layer, i.e., first and third layers are identical. Following same placing of layers, fourth layer will be identical to second layer.

If the first layer is labelled A and second layer B, then the arrangement of packing will be of ABAB type. This is also called hexagonal close packing (hcp) as shown in the figure. In this, packing efficiency is 74%. The coordination number of each sphere is 12. The metals Be. Mg, Zn, Cd crystallise in HCP crystalline structure.

(b) Cubic close packing (ccp) : If the crests of spheres of third layer are placed in the positions of tetrahedral void ‘a’ having apex upward of first layers, then the third layer will not be identical to the first, and may be labelled as C, which is different from A and B layers. Fourth layer may be arranged above third layer such that the spheres are aligned, so that the first layer and fourth layer are identical, second and fifth layers are identical and so on.

If first, second and third layers are labelled as A, B and C respectively then the arrangement of packing will be ABCABC type. This is also called cubic close packing (ccp) as shown in the figure. This is similar to face centred cubic (fcc) packing.

In this, arrangement packing efficiency is 74% and the coordination number of each sphere is 12.

Question 52.
Explain tetrahedral void.
Answer:
(1) Tetrahedral void : The vacant space or void among four constituent particles having tetrahedral arrangement in the crystal lattice is called tetrahedral void.

The arrangement of four spheres around the void is tetrahedral. A tetrahedral void is formed when a triangular void made by three coplanar spheres is in contact with fourth sphere above or below it.

(2) Characteristics of tetrahedral void :

• The volume of the void is much smaller than that of atom or sphere.
• Larger the size of sphere, more is the size of void.
• If R is the radius of the constituent atom, then the radius of the tetrahedral void is 0.225 R.
• Coordination number of tetrahedral void is four.
• There are two tetrahedral voids per sphere, in the crystal lattice. If the number of closed packed spheres is N then the number of tetrahedral voids is 2N.

Question 53.
Explain octahedral void.
Answer:
(1) Octahedral void : The vacant space or void at the centre of six spheres (or atoms) which are placed octahedrally is called octahedral void.

(2) Characteristics of octahedral void :

• The volume of the void is small.
• There is one octahedral void at the body centre and twelve octahedral void positions at twelve edge centres.
• If R is the radius of constituent atom, then the radius of the octahedral void is 0.414 R.
• The coordination number of octahedral void is six.
• There is one octahedral void per sphere in the crystal lattice. If the number of closed packed spheres is N then the number of octahedral voids is N.

Question 54.
What are number of voids per atom in hep and ccp ?
Answer:
The tetrahedral and octahedral voids occur in hep and ccp/fcc structures. There are two tetrahedral voids associated with each atom. The number of octahedral voids is half that of tetrahedral voids. Thus, there is one octahedral void per atom.

Question 55.
What is packing efficiency?
Answer:
(1) Packing efficiency : It is the fraction of a percentage of the total space (of the unit cell) occupied by the particles (spheres).

( 2) The magnitude of packing efficiency gives a measure of how tightly particles are packed together.

Question 56.
Calculate packing efficiency in body-centred cubic lattice.
Answer:
Step 1 : Radius of sphere :
In the unit cell of body-centred cubic lattice, there are 8 atoms at 8 corners and one atom at the centre of the cube.

The atoms are in contact along the body diagonal BF. Let a be the edge length and r the radius of an atom.
Consider a triangle BCE.
BE² = BC² + CE² = a² + a² = 2a²
Consider triangle BEF,
BF² = BE² + EF² = 2a² + a² = 3a²
BF = \(\sqrt{3}\)a.
From figure, BF = 4r
∴ 4r = \(\sqrt{3}\)a
∴ r = \(\frac{\sqrt{3}}{4} a\)

Step 2 : Volume of sphere :

Step 3 : Total volume of particles :
The unit cell of bcc structure contains 2 particles.

Step 4 : Packing efficiency

∴ Packing efficiency = 68%
∴ Percentage of void space = 100 – 68
= 32%

Question 57.
Calculate packing efficiency in face-centred cubic lattice.
Answer:
Step 1 : Radius of sphere :
In the unit cell of face-centred cubic lattice, there 8 atoms at 8 corners and 6 atoms at 6 face centres. Consider the face ABCD.

The atoms are in contact along the face diagonal BD.
Let a be the edge length and r, the radius of an atom.
Consider a triangle BCD.
BD² = BC² + CD²
= a² + a² = 2a
∴ BD = \(\sqrt{2} a\)
From figure, BD = 4r

Step 3 : Total volume of particles :
The unit cell of fee crystal lattice contains 4 particles.
∴ Volume occupied by 4 particles = \(4 \times \frac{\pi a^{3}}{12 \sqrt{2}}\)
= \(\frac{\pi a^{3}}{3 \sqrt{2}}\)

Step 4 : Packing efficiency :

∴ Packing efficiency = 74%
∴ Percentage of void space = 100 – 74
= 26%

Edge length and particle parameters in cubic system

Coordination number and packing efficiency in systems

Lattice	Coordination number of atoms	Packing efficiency
1. scc	6 : four in the same layer, one directly above and one directly below	52.4%
2. bcc	8 : four in the layer below and four in the layer above	68%
3. fcc/ccp/hcp	12 : six in its own layer, three above and three below	74%

Question 58.
Calculate the number of particles and unit cells in ‘x’ g of metallic crystal.
Answer:
Consider ‘x’ gram of a metallic crystal of molar mass M and density ρ. If the unit cell of the crystal has edge length ‘a’ then, volume of unit cell = a³.
Mass of one metal atom = \(\frac{M}{N_{\mathrm{A}}}\). If ‘n’ number of atoms are present in one unit cell then
Mass of unit cell = \(\frac{n \times M}{N_{\mathrm{A}}}\)
If ‘a’ is the edge length of the unit cell then, Volume of unit cell = a³
Density of unit cell = ρ = \(\frac{n \times M}{N_{\mathrm{A}}} \times \frac{1}{a^{3}}\)
∴ M = \(\frac{\rho \times N_{\mathrm{A}} \times a^{3}}{n}\)
∵ Molar mass M gram contains N_A particles
∴ x gram contains \(\frac{x \times N_{\mathrm{A}}}{M}\) particles.
Substituting the value M,

(i) Number of particles in x g crystal
= \(\frac{x \times N_{\mathrm{A}}}{\rho \times N_{\mathrm{A}} \times a^{3} / n}\)
= \(\frac{x \times n}{\rho \times a^{3}}\) particles

(ii) Number of unit cells in x g crystal :
∵ n particles are present in 1 unit cell
∴ \(\frac{x \times n}{\rho \times a^{3}}\) are present in, \(\frac{x \times n}{\rho \times a^{3}} \times \frac{1}{n}\)
= \(\frac{x}{\rho \times a^{3}}\) unit cells

(iii) Number of unit cells in V volume of crystal = \(\frac{V}{a^{3}}\)

Alternative method :
Consider ‘x’ g metal of atomic mass M g mol^-1.
Number of moles of metal = \(\frac{x}{M}\)
(a) Number of atoms (particles) of metal = \(\frac{x}{M} \times N_{\mathrm{A}}\)
(b) If unit cell contains ‘n’ atoms,
Number of unit cells = \(\frac{x}{M} \times \frac{N_{\mathrm{A}}}{n}\)
(c) If ‘a’ is the edge length then,
Volume of unit cells = a³
∴ Number of unit cells in V volume of crystal = \(\frac{V}{a^{3}}\).

Solved Examples 1.5 – 4.7

Question 59.
Solve the following :
[1 m = 10 dm = 100 cm = 10⁹ nm = 10¹² pm, 1Å = 10^-8 cm = 100 pm]

(1) A cubic unit cell of a crystal consists of atoms of A and B elements. Atoms of A occupy corners of the unit cell while one B atom is present at the body centre. Determine the formula of the crystalline compound.
Solution :
Given : Atoms of A are at the comers while atom B is at the body centre of the cubic unit cell.
Since \(\frac {1}{8}\)th atom is contributed at each comer and there are 8 comers in unit cell, number of atoms of A due to comers is \(\frac {1}{8}\) × 8 = 1.

In addition there is one atom of B at body centre. Hence this unit cell contains one atom of each, A and B, therefore the formula of the compound is AB.
Ans. The formula of the compound = AB.

(2) Atoms C and D form fee crystalline structure. Atom C is present at the corners of the cube and D is at the face centres of the cube. What is the formula of the compound ?
Solution :
Given : Crystal has fee structure.
Atoms C are at 8 comers while atoms D are at 6 face centres of the cubic unit cell.
At the comer, \(\frac {1}{8}\)th of each C atom is present while at each face centre, half of each D atom is present.
Number of C atoms = \(\frac {1}{8}\) × 8 = 1.
Number of D atoms = \(\frac {1}{8}\) × 6 = 3.
Thus unit cell contains one C atom and three D atoms.
Hence the formula of the compound is CD₃.
Ans. Formula of the compound = CD₃.

(3) A cubic unit cell contains atoms A at the corners, atoms B at face centres and atom C at the body centre. What is the formula of the crystalline compound?
Solution :
Given : Atoms A are at 8 comers, atoms B at the 6 face centres and one atom C at body centre.
Total number of atoms of A = \(\frac {1}{8}\) × 8 = 1.
Total number of atoms of B = \(\frac {1}{2}\) × 6 = 3.
One atom of C at the body centre.
Therefore the unit cell contains one atom of A, three atoms of B and one atom of C.
Hence the formula of the compound is AB₃C.
Ans. The formula of the crystalline compound is AB₃C.

(4) An element A and B constitute bcc type crystalline structure. Element A occupies body centre position and B is at the corners of cube. What is the formula of the compound? What are the coordination numbers of A and B ?
Solution :
Given : Crystalline structure is bcc type.
Atoms A are at 8 comers and atom B is at body centre.
∴ Number of atoms of A in a unit cell
= \(\frac {1}{8}\) × 8 = 1.
Number of atom B in a unit cell = 1.
Since unit cell contains one atom each of A and B, the formula of the compound is AB.
The coordination number of an atom A at comer is 8.
The coordination number of an atom B at body centre is 8.
Answer. Formula of the compound = AB.
Coordination number of A = 8
Coordination number of B = 8.

(5) Mention the number of atoms in the following unit cells :
(a) scc (b) bcc (c) fcc (d) hcp.
Answer:

Unit cell	Number of atoms
(a) scc	1
(b) bcc	2
(c) fcc	4
(d) hcp	3

(6) 0.1 mole of Buckminster fullerene of molar mass 720 gmol^-1 contains how many Kg of carbon ?
Solution :
Molar mass of fullerene, C60 = 720 gmol^-1
∵ Mass of 1 mole of fullerene = 720 g = 0.72 kg
∴ Mass of 0.1 mole of fullerene = 0.72 × 0.1
= 0.072 kg
Ans. 0.072 kg.

(7) In a cubic crystalline structure of zinc blende (ZnS), sulphide ions are at corners and face centres while zinc ions occupy half of tetrahedral voids.
Find in the unit cell :
(i) Number of Zn²⁺ ions
(ii) Number of S^2- ions
(iii) Number of ZnS molecules
(iv) Molecular formula of zinc blende.
Solution :
Given : S^2- ions are at 8 comers and 6 face centres.
Zn²⁺ ions occupy half of tetrahedral voids.
Number of S^2- ions in unit cell

= 1 + 3 = 4

Cubic unit cell has 8 tetrahedral voids. Since half of them are occupied by Zn²⁺ ions, there are 4Zn²⁺ ions in the unit cell.
Hence number of zinc sulphide (ZnS) molecules is 4.
Molecular formula of zinc blende is ZnS.
Ans. (i) Number of Zn²⁺ ions = 4
(ii) Number of S^2- ions = 4
(iii) Number of ZnS molecules = 4
(iv) Molecular formula of zinc blende = ZnS.

(8) In a crystalline compound, atoms A occupy ccp lattices while atoms B occupy 2/3 rd tetrahedral voids. What is the formula of the compound ?
Solution :
In ccp unit, lattice points are 8 comers and 6 face centres where atoms A are present.
∴ Number of A atoms

In cubic unit cell, there are 8 tetrahedral voids.
Hence,
Number of B atoms = \(\frac {2}{3}\) × 8 = \(\frac {16}{3}\).
Hence the formula should be A₄B_16/3 or A₁₂B₁₆ or A₃B₄.
Ans. The formula of the compound is A₃B₄.

(9) A compound forms hep structure. What is the number of (a) octahedral voids, (b) tetrahedral voids, (c) total voids formed in 0.2 mol of the compound?
Solution :
Number of atoms in 0.2 mol of the compound
= 0.2 × N_A = 0.2 × 6.022 × 10²³
= 1.2044 × 10²³ atoms
(a) Number of octahedral voids
= Number of atoms
= 1.2044 × 10²³

(b) Number of tetrahedral voids
= 2 × Number of atoms
= 2 × 1.2044 × 10²³
= 2.4088 × 10²³

(c) Total number of voids
= 1.2044 × 10²³ + 2.4088 × 10²³
= 3.6132 × 10²³
Ans. (a) Number of octahedral voids
= 1.2044 × 10²³
(b) Number of tetrahedral voids = 2.4088 × 10²³
(c) Total number of voids = 3.6132 × 10²³

(10) Copper crystallises into a fcc structure and the unit cell has length of edge 3.61 × 10^-8 cm. Calculate the density of copper. Atomic mass of copper is 63.5 g mol^-1.
Solution :
Given : Crystalline structure of Cu is fcc.
Edge length = a = 3.61 × 10^-8 cm
Atomic mass of Cu = 63.5 g mol^-1
Avogadro number = 6.022 × 10²³ mol^-1
Density = d = ?

In fcc structure, there are 8 Cu atoms at 8 comers and 6 Cu atoms at 6 face centres.
∴ Total number of Cu atoms
= \(\frac {1}{8}\) × 8 + \(\frac {1}{2}\) × 6 = 1 + 3
= 4
Mass of one Cu atom
= \(\frac{63.5}{6.022 \times 10^{23}}\) = 1.054 × 10^-22 g
∴ Mass of 4 Cu atoms = 4 × 1.054 × 10^-22
= 4.216 × 10^-22 g
Mass of unit cell = Mass of 4 Cu atoms
= 4.216 × 10^-22g
Volume of unit cell = a3 = (3.61 × 10^-8)3
= 4.7 × 10^-24 cm³
Density of unit cell = \(\frac{\text { Mass of unit cell }}{\text { Volume of unit cell }}\)
∴ ρ = \(\frac{4.216 \times 10^{-22}}{4.7 \times 10^{-23}}\) = 8.97 g cm^-3
Ans. Density of Cu = 8.97 g cm^-3.

(11) Niobium is found to crystallise with bcc structure and found to have density of 8.55 g cm^-3 (OR 8.55 kg m^-3). Determine the atomic radius of niobium if its atomic mass is 93.
Solution :
Given : Density of Niobium (Nb) crystal = 8.55 g cm^-3
Crystalline stmeture is bcc.
Atomic mass of Nb = 93 g mol^-1
Avogadro number = N_A = 6.022 × 10²³ mol^-1
Atomic radius of Niobium = ?
In bcc unit cell, there are 8 atoms at 8 comers and 1 atom at the body centre.
∴ Number of Nb atoms = \(\frac {1}{8}\) × 8 + 1 = 1 + 1 = 2.
Mass of one Nb atom = \(\frac{93}{6.022 \times 10^{23}}\) = 1.544 × 10^-22
∴ Mass of 2 Nb atoms = 2 × 1.544 × 10^-22 = 3.088 × 10^-22 g
Mass of unit cell
= Mass of 2Nb atoms = 3.088 × 10^-22 g
If a is edge length of bcc unit cell, volume of unit cell = a³

= 0.361 × 10^-22 cm³ = 36.1 × 10^-24 cm³
∴ a = (36.1 × 10^-24)^-1/3 = 3.3 × 10^-8 cm
If r is the radius of 1 Nb atom, then in bcc structure
r = \(\frac{\sqrt{3}}{4} a=\frac{\sqrt{3}}{4}\) × 3.3 × 10^-8
= 1.43 × 10^-8 cm
= 1.43 × 10^-10 m
= 1.43 × 10^-10 × 10⁹ nm
= 0.143 nm
Ans. Atomic radius of niobium atom = 0.143 nm

(12) Gold occurs as face centred cube and has a density of 19.30 kg dm^-3. Calculate atomic radius of gold. (Molar mass of Au = 197)
Solution :
Given : Density of Au = 19.3 kg dm^-3
Molar mass = 197 g mol^-1
Avogadro constant = N_A = 6.022 × 10²³ mol^-1
Atomic radius of Au = ?
In fcc unit cell, there are 8 atoms of Au at 8 comers and 6 atoms at 6 face centres.
Number of Au atoms in the unit cell = \(\frac {1}{8}\) × 8 + \(\frac {1}{2}\) × 6
= 4 atoms
Mass of 1 Au atom = \(\frac{197}{6.022 \times 10^{23}}\) = 3.271 × 10^-22 g
∴ Mass of 4 Au atoms = 4 × 3.271 × 10^-22 g = 1.308 g × 10^-21 g
∴ Mass of unit cell = 1.308 × 10^-21 g

= 6.777 × 10^-24 dm3
= 6.777 × 10^-23 cm3
∴ a = (6.777 × 10^-23)^1/3 = (67.77 × 10^-24)^-1/3
= 4.077 × 10^-8 cm
If r is the radius of Au atom, then for fcc unit cell,
r = \(\frac{a}{2 \sqrt{2}}\)
= \(\frac{4.077 \times 10^{-8}}{2 \sqrt{2}}\) = 1.442 x 10^-8 cm = 144.2 pm
Ans. Radius of Au atom = 144.2 pm.

(13) A compound is formed by two elements X and Y. The atoms of Y form ccp structure. The atoms of A occupy \(\frac {1}{3}\) of tetrahedral voids. Find the formula of the compound.
Solution :
In ccp structure, Y atoms are present at 8 comers and 6 face-centres of the ccp structure.

There are 8 tetrahedral voids of which \(\frac {1}{3}\)rd are occupied by atoms X. Hence unit cell has \(\frac {8}{3}\) atoms of X and 4 atoms of Y. The formula will be,
X_8/3 Y₄ or X₈Y₁₂ or X₂Y₃
Ans. Formula of the compound = X₂Y₃.

(14) A metal crystallises into two cubic faces namely face centered (FCC) and body centered (BCC), whose unit cell edge lengths are 3.5 Å and 3.0 Å respectively. Find the ratio of the densities of FCC and BCC.
Solution :
Given : Edge length of unit cell of fcc metal = 3.5 Å
= 3.5 × 10^-8 cm
Edge length of unit cell of bcc metal = 3 Å = 3 × 10^-8 cm
Density d = \(\frac{n \times \mathbf{M}}{a^{3} \times \mathbf{N}_{\mathrm{A}}}\)
where, n = Number of Fe atoms in the unit cell
M = Atomic mass of metal
a = Edge length of unit cell
N_A = Avogadro number
∴ For fcc unit cell = n = 4
For bcc unit cell = n = 2
∴ \(\frac{\text { Density of fcc unit cell }}{\text { Density of bcc unit cell }}=\frac{d_{\mathrm{fcc}}}{d_{\mathrm{bcc}}}\)

(15) The density of silver having atomic mass 107.8 gram mol^-1 is 10.8 gram cm^-3. If the edge length of cubic unit cell is 4.05 × 10^-8 cm, find the number of silver atoms in the unit cell. (N_A = 6.022 × 10²³, 1Å = 10^-8 cm)
Solution :
Given : d = 10.8 g cm^-3
M= 107.8 g mol^-1
a = 4.05 × 10^-8 cm
Number of Ag atoms in unit cell = n = ?
Mass of one Ag atom = \(\frac{107.8}{6.022 \times 10^{23}}\)
= 1.79 × 10^-22 g
If there are n atoms, then
Mass of unit cell = n × 1.79 × 10^-22 g
Volume of unit cell = a3 = (4.05 × 10^-8)³
= 6.643 × 10^-23 cm³

Ans. Number of silver atoms (Ag) atoms in unit cell = 4.

(16) Aluminium having atomic mass 27 g mol^-1 crystallises in face centred packed cubic crystal. Find the number of Al atoms in 10 g aluminium. How many unit cells will be present in it?
Solution :
Given : Atomic mass of Al = 27 g mol^-1
Mass of Al = 10 g
Avogadro number = N_A = 6.022 × 10²³ mol^-1
Number of Al atoms = ?
Number of unit cells = ?
1 gram atom of Al = 27 g Al contains 6.022 × 10²³
Al atoms
∴ Number of Al atoms in 10 g
= \(\frac{10 \times 6.022 \times 10^{23}}{27}\)
= 2.23 × 10²³
In fcc structure, each unit cell contains 4Al atoms.
∴ Number of unit cells = \(\frac{2.23 \times 10^{23}}{4}\)
= 5.575 × 10²²
Ans. Number of Al atoms = 2.23 × 10²³
Number of unit cells = 5.575 × 10²².

(17) The density of iron crystal is 8.54 gram cm^-3. If the edge length of unit cell is 2.8 Å and atomic mass is 56 gram mol^-1, find the number of atoms in the unit cell. What is the type of crystal ?
Solution :
Given :
Density of Fe crystal = d = 8.54 g cm^-3
a = 2.8 Å = 2.8 × 10^-8 cm
Atomic mass = M = 56 g mol^-1
Number of atoms in unit cell, n = ?
Mass of one atom = \(\frac{56}{6.022 \times 10^{23}}\) = 9.3 × 10^-23 g
Volume of unit cell = a³ = (2.8 × 10^-8)³
= 2.195 × 10^-23 cm³
If there are n atoms in the unit cell, then
Mass of unit cell = n × 9.3 × 10^-23 g

Since unit cell contains 2 atoms, the crystal has bcc structure.
Ans. Number of atoms in unit cell = 2
Type of crystal = bcc

Question 60.
What is meant by crystal defects or imperfections?
Answer:

1. Defect in crystalline structure : Any deviation from orderly and stoichiometrically perfect arrangement of atoms, ions or molecules in the crystal lattice is called a defect in the crystalline structure.
2. Defects are created during the crystallisation process. If the process occurs at faster rate, the defects are more.
3. The properties of solids are affected due to imperfactions.

Question 61.
Mention the types of defects in the solids or crystal structures.
Answer:
The defects in crystalline solids are of two types viz., (1) Point defect and (2) Line defect.
(1) Point defects are further classified as :
(a) Vacancy defect or Schottky defect
(b) Interstitial defect or Frenkel defect
(c) Impurity defect :

This is further classified as

• Substitution impurity defect
• Interstitial impurity defect.

(2) Line defects are further classified as

• Edge dislocation
• Screw dislocation.

Question 62.
What are point defects?
Answer:
Point defects : These defects arise due to irregularities produced in the arrangement of basis of lattice points in crystalline solids.

Question 63.
What are major classes of point defects ?
Answer:
There are three major classes of point defects : stoichiometric point defects, impurity defects and nonstoichiometric point defects.

There are four types of stoichiometric point defects as vacancy defect, self interstitial defect, Schottky defect and Frenkel defect.

Question 64.
Explain vacancy defect.
Answer:
Vacancy defect :
(1) During crystallisation, some of regular sites in solid remain unoccupied and the missing particle creates a vacancy defect.
(2) The defect can be developed by heating the substance.

(3) The mass of solid decreases due to absence of particles in regular sites.
(4) Since the volume remains the same the density of the substance decreases.

Question 65.
Explain self interstitial defect in elemental solid.
Answer:
Self Interstitial defect in elemental solid : The empty spaces or voids in between the particles at lattice points represent interstitial defective sites or self interstitial defects.

This defect arises in the following two ways :
(1) An extra particle occupies the empty interstitial space. This extra particle is similar to those already present in the crystal.

(2) (i) A particle gets shifted from its original regular site to an empty interstitial space in the crystal.

(ii) This displacement of a particle produces a vacancy defect at its regular site.
(iii) This defect is referred to as a combination of vacancy defect and self interstitial defect.
(iv) Since there is neither loss or gain in mass of the substance, the density of it remains unchanged.

Question 66.
How does Schottky defect arise?
Answer:
(1) Schottky defect arises in ionic solids due to missing of equal number of cations and anions from their regular positions in the crystal lattice creating vacancies.

(2) There arises formation of two holes per loss of ion pair.

(3) Conditions for formation of Schottky defect :
Characteristics of ionic solids showing Schottky defect :

• High degree of ionic character
• High coordination number of anion
• Small difference between ionic size or radii of cation and anion. The ionic ratio \(\frac{r_{\text {cation }}}{r_{\text {anion }}}\) is not below unity.

Question 67.
How does Frenkel defect arise?
Answer:

• Frenkel defect : This defect arises when an ion of an ionic compound is missing from its regular site and occupies interstitial vacant position between lattice points.
• Cations have smaller size than anions, hence generally cations occupy the interstitial sites.
• This creates a vacancy defect at its original position and interstitial defect at new position.
• Frenkel defect is regarded as the combination of interstitial defect and vacancy defect.

Conditions for the formation of Frenkel defect :

• This defect arises in ionic compounds with a large difference between the sizes of cation and anion.
• The ionic compounds must have ions with low coordination number.

Question 68.
What are the consequences of Frenkel defect ?
Answer:
Consequences of Frenkel defect :

• Since there is no loss of ions from the crystal lattice, the density of the solid remains unchanged.
• The crystal remains electrically neutral.
• This defect is observed in ZnS, AgCl, AgBr, AgI, CaF₂, etc.

Question 69.
Explain nonstoichiometric defect.
Answer:
Nonstoichiometric defect : This defect arises when the ratio of number of one kind of atoms to that of other kind of atoms (or ratio of number of cations to anions) becomes different from the actual stoichiometric formula. This involves the change in stoichiometry of the compound.

There are two types of nonstoichiometric defects as follows :
(1) Metal deficiency defect : This defect arises in compounds of metal which show variable oxidation states. In some metal crystals, positive metal ions are missing from their regular lattice sites. The extra negative charge is balanced by cations of the same metal with higher oxidation state than that of missing cation at site.

Consider a crystal of NiO. When one Ni²⁺ is missed from its lattice point, it creates a vacant site.

The deficiency of two positive charges is compensated by two Ni³⁺ ions at other lattice points of Ni²⁺ ions and the composition of NiO crystal becomes Ni_0.97O_1.0.

(2) Metal excess defect : There are two types of metal excess defect as follows :
(a) Presence of a neutral atom or an extra positive ion at interstitial position :

There are two types or ways of metal excess defects in ZnO. In the first case, Zn atom is present in the interstitial space as shown in figure.

(b) Metal ions and electrons at interstitial sites :
The second case arises when ZnO is heated, Zn²⁺ and electrons are obtained,

The excess Zn²⁺ ions are trapped in interstitial sites in the crystal lattice. Electrons occupy interstitial sites by diffusing into the interstitial sites.
In above both cases, the nonstoichiometric formula of ZnO is Zn_{1 + x} O_1.0

Question 70.
Explain defects due to anion vacancies.
OR
Explain colour of crystals or F centres.
Answer:

• The defect due to anion vacancies imparts colour to the colourless crystal.
• When a colourless crystal of NaCl is heated in the atmosphere of sodium vapour, the sodium atoms are deposited on the crystal surface.
• Due to diffusion of Cl^– ions to the crystal surface vacancies are created at their regular sites.
• These diffused Cl^– ions combine with Na atoms on the surface forming NaCl along with releasing electrons from sodium atoms. Na + Cl^– → NaCl + e^–

The released electrons diffuse into the crystal and occupy vacant sites of anions Cl^– in the crystal.
The anion vacant sites occupied by electrons are called F-centres or colour centres. Due to colour centres NaCl shows yellow colour.
Now NaCl crystal has excess of Na atoms having nonstoichiometric formula Na_1+x Cl_1.0.

Question 71.
How are solids classified according to electrical conductivity?
Answer:
According to electrical conductivity, solids are classified as follows :
(1) Conductors :

• The solids having electrical conductivity in the range of 10⁴ to 10⁷ Ohm^-1m^-1 are called conductors.
• The examples of conductors are metals and electrolytes.
• Electrical conductivity in metals is due to free movement of electrons while electrolytes conduct electricity due to migration ions.

(2) Insulators :

• Solids having very low electrical conductivity in the range of 10^-20 to 10^-10 Ohm^-1 m^-1 are called insulators.
• The examples of insulators are nonmetals and molecular solids.

(3) Semiconductors :

• Solids having conductivity in the range of 10^-6 to 10⁴ Ohm^-1m^-1 are semiconductors.
• The conductivity range is intermediate between conductors and insulators.
• The examples of semiconductors are silicon and germanium.

Question 72.
Explain band theory.
OR
Explain the origin of electrical properties in solids.
Answer:
(1) Metals are good conductors of heat and electricity. This is explained on the basis of band theory which involves the presence of free electrons.

(2) According to band theory, the atomic orbitals of metal atoms overlap to form molecular orbitals which are spread all over the crystal structure.

(3) The energy difference between adjacent molecular orbitals decreases as the number of molecular orbitals increases and when it becomes very less, the orbitals merge into one another forming continuous bands which extent over the entire crystal.

(4) There are two types of bands of molecular orbitals as follows :

• Valence band : The atomic orbitals with filled electrons from the inner shells form valence bands, where there are no free mobile electrons since they are involved in bonding.
• Conduction band : Atomic orbitals which are partially filled or empty on overlapping form closely placed molecular orbitals giving conduction bands where electrons are delocalised and can conduct, heat and electricity.

(5) Band gap :

• The energy difference between valence band and conduction band is called band gap.
• Band gap decides whether electrons from valence band can be promoted to vacant conduction band or not.
• The conductors like metals have very small or no band gap and electron can be promoted by thermal energy. The nonconductors have large band gap. The insulators have very large band gap.

Question 73.
Metals are good conductors of electricity. Explain.
Answer:
(1) Metals are good conductors of electricity since the outermost electrons of atoms in metallic crystal occupy conduction bands.

(2) The number of electrons in conduction bands is very large.
(3) The conduction bands in metals can be labelled as ‘s’ band, overlapping s and p bands etc. according to overlapping of orbitals.
(4) This results in delocalisation of outermost electrons forming metal ions. Hence, this is analogous to metal cations immersed in the sea of electrons.

Question 74.
Why does metallic conductivity decrease by increasing temperature?
Answer:

1. In metals a large number of outermost electrons of atoms occupy conduction bands.
2. Band formation in metals results in delocalisation of outermost electrons forming metal ions or cations.
3. The metallic cations occupying crystal lattice sites vibrate about mean positions.
4. As temperature increases the vibrational motion increases which interrupts flow of electrons decreasing electrical conductivity.

Question 75.
Explain insulators.
Answer:
(1) In insulators the valence band is completely filled by electronics while conduction band is empty.

(2) The energy gap between valence band and conduction band in insulator is very large.
(3) Thermal energy is not sufficient to promote electrons from valence band to conduction band.
(4) Therefore, the conduction band in insulator remains vacant and does not allow the conduction of electricity.

Question 76.
What are semiconductors ? Mention the types of semiconductors.
Answer:
(1) Semiconductors : The substances like silicon, germanium which have poor electrical conductance at low temperature but the conductance increases with the increase in temperature are called semiconductors.

(2) Their conductivity lies between metallic conductors and insulators.
(3) The energy difference between valence band and conduction band is relatively small, hence the electrons from valence band can be excited to conduction band by heating.

(4) Types of semiconductors : There are two types of semiconductors :
(a) Intrinsic semiconductor
(b) Extrinsic semiconductor

(a) Intrinsic semiconductor :

• A pure semiconductor material like pure Si, Ge which have a very low but finite electrical conductivity is called intrinsic semiconductor.
• The electrical conductivity of a semiconductor increases with the increase in temperature.

(b) Extrinsic semiconductor :

• Semiconductor doped with different element is called extrinsic semiconductor.
• By doping with elements like Ga or P, the electrical conductivity is increased.

Question 77.
Explain extrinsic semiconductor and doping.
Answer:
(1) A semiconductor obtained by doping intrinsic semiconductor with elements of third group and fifth group is called extrinsic semiconductor.
(2) This extrinsic semiconductor has higher electrical conductivity than pure intrinsic semiconductor.

(3) There ate two types of extrinsic semiconductors:
(A) n-type semiconductors:
(i) n-type semiconductor contains increased number of electrons in the conduction band.
(ii) When Si semiconductor is doped with 15th group element phosphorus, P, the new atoms occupy some vacant sites in the lattice in place of Si atoms.

(iii) P has five valence electrons, out of which four are involved in covalent bonding with neigh-bouring Si atoms while one electrons remains free and delocalised.
(iv) These free electrons increase the electrical conductivity of the semiconductor.
(v) The semiconductors with extra non-bonding free electrons are called n-type semiconductors.

(B) p-type semiconductor :
(i) p-type semiconductor is obtained by doping a pure semiconductor by an element of 13th group like B.
(ii) 13th group element has less number of valence electrons. When pure Si is doped with B atoms, these atoms occupy Si lattice points.

(iii) Boron (₅B) has only 3 valence electrons which form covalent bonds with the neighbouring Si atoms, while one bond has shortage of one electron.
(iv) This creates a vacancy or a hole, hence the electron from neighbouring Si atom jumps into this hole creating a vacancy in itself. This process continues, i.e., positive holes move in one direction while electrons moves in opposite direction.
(v) Due to electron deficient positions, this semiconductor is called p-type semiconductor.
(vi) When p-type semiconductor is connected to the external source of electricity, electrons from neighbouring silicon atoms jump into the holes so that electrons move towards positive electrode and holes migrate towards negative electrode.
(vii) Hence electrical conduction in p-type semiconductor is due to electrons and holes.

Question 78.
What are the uses of semiconductors ?
Answer:
The uses of semiconductors are as follows :

1. They are used in transistors, digital computers and cameras.
2. They are used in solar cells and television sets.
3. By combining n-type and p-type semiconductors, n-p junctions are formed which are effectively used in rectifiers or to convert light energy into electrical energy.

Question 79.
Classify the following semiconductors into n or p-type.
(i) B doped with Si
(ii) As doped with Si
(iii) P doped with Si
(vi) Ge doped with In.
Answer:

Semiconductor	Type
(i) B doped with Si	p-type
(ii) As doped with Si	n-type
(iii) P doped with Si	n-type
(iv) Ge doped with In	p-type

Question 80.
Explain the origin of magnetic properties in solids.
Answer:
(1) The magnetic properties of a substance arise due to the presence of electrons in their atoms or molecules.

(2) The electrons while revolving around the nucleus in various orbits, also spin around their own axes. Both these motions of electrons result in generating magnetic field and magnetic moments. Hence electron be haves as a tiny magnet.

(3) An atomic orbital can accommodate maximum two electrons with opposite spins, clockwise and anticlockwise. The degenerate orbitals like p, d and f orbitals can accommodate electrons with same spins until they are half filled.

(4) When a substance contains one or more unpaired electrons spinning in same direction, then their magnetic moments and magnetic properties add and the substance is said to be paramagnetic.

If a substance contains all electrons paired then their spins are balanced and magnetic moments and magnetic properties are cancelled and the substance is said to be diamagnetic.

Question 81.
Explain diamagnetism.
Answer:
(1) The magnetic properties of a substance arise due to presence of the electrons.

(2) An electron while revolving around the nucleus, also spins around its own axis and generates a magnetic moment and a magnetic property.

(3) If an atom or a molecule of the substance contains all electrons paired, spinning clockwise and anticlockwise, their magnetic moments and magnetic properties get cancelled. Hence they oppose and repel the applied magnetic field. This phenomenon is called diamagnetism and the substance is said to be diamagnetic.
For example : Zn, Cd, H₂O, NaCl, etc.

Multiple Choice Questions

Question 82.
Select and write the most appropriate answer from the given alternatives for each subquestion :

1. A substance which on cutting will give irregular cleavage is
(a) glass
(b) KBr
(c) ZnS
(d) NaCl
Answer:
(a) glass

2. A solid which has definite heat of fusion is
(a) plastic
(b) CaCl₂
(c) glass
(d) soda lime glass
Answer:
(b) CaCl₂

3. In solids the constituent particles may be
(a) atoms
(b) ions
(c) molecules
(d) any one of the above three
Answer:
(d) any one of the above three

4. A single substance that exists in two or more forms is called
(a) polymorphous
(b) amorphous
(c) isomorphous
(d) monomorphous
Answer:
(a) polymorphous

5. Graphite is a
(a) metallic crystal
(b) covalent crystal
(c) ionic crystal
(d) molecular crystal
Answer:
(b) covalent crystal

6. Anisotropy is observed in
(a) Pyrex glass
(b) plastic
(c) K₂SO₄
(d) fullerene
Answer:
(c) K₂SO₄

7. The number of crystal systems (or types) is
(a) 4
(b) 7
(c) 8
(d) 12
Answer:
(b) 7

8. The number of Bravais lattices are
(a) 6
(b) 8
(c) 12
(d) 14
Answer:
(d) 14

9. Face centred cubic crystal is
(a) Cubic lattice of Bravais system
(b) Bravais lattice of HCP
(c) Bravais lattice of cubic system
(d) Cubic lattice with 5 atoms
Answer:
(c) Bravais lattice of cubic system

10. The number of tetrahedral sites per sphere in ccp structure is,
(a) 1
(b) 2
(c) 3
(d) 4
Answer:
(b) 2

11. The packing fraction for a body centred cubic structure is
(a) 0.42
(b) 0.53
(c) 0.68
(d) 0.82
Answer:
(c) 0.68

12. If r is the radius of an atom and a is an edge length of fcc unit cell, then
(a) r = \(\frac{\sqrt{3}}{4} a\)
(b) r = \(\frac{a}{2 \sqrt{2}}\)
(c) r = \(\frac{a}{2}\)
(d) r = \(2 \sqrt{2} a\)
Answer:
(b) r = \(\frac{a}{2 \sqrt{2}}\)

13. The ratio of packing efficiency in see, bcc and fee crystalline structures is
(a) 1 : 1.2 : 1.3
(b) 1 : 1.12 : 1.23
(c) 1 : 1.3 : 1.4
(d) 1 : 1.25 : 1.38
Answer:
(c) 1 : 1.3 : 1.4

14. The correct sequence of the atomic layers in cubic close packing is
(a) ABABA
(b) ABACABAC
(c) ABCABC
(d) AABBAABB
Answer:
(c) ABCABC

15. The major binding force in diamond is
(a) Covalent bond
(b) Ionic bond
(c) Metallic bond
(d) Coordinate covalent bond
Answer:
(a) Covalent bond

16. The ratio of close packed atoms to octahedral holes in cubic packing is
(a) 1 : 1
(b) 1 : 2
(c) 2 : 1
(d) 1 : 3
Answer:
(a) 1 : 1

17. A defect present in AgCl is
(a) Frenkel defect
(b) Schottky defect
(c) point defect
(d) interstitial impurity defect
Answer:
(a) Frenkel defect

18. An ionic solid crystallises in bcc structure. If the ionic radii of cation and anion are 0.84 Å and 1.07 Å, the length of the body diagonal is
(a) 1.91 Å
(b) 2.75 Å
(c) 3.82 Å
(d) 2.32 Å
Answer:
(c) 3.82 Å

19. The type of defect in NaCl crystal will be
(a) point defect
(b) interstitial defect
(c) vacancy defect
(d) impurity defect
Answer:
(c) vacancy defect

20. Schottky defects are observed in which solid among the following ?
(a) Brass
(b) Cesium chloride
(c) Zinc sulphide
(d) Stainless steel
Answer:
(b) Cesium chloride

21. An ionic compound crystallises in FCC type structure with ‘A’ ions at the centre of each face and ‘B’ ions occupying comers of the cube. The formula of compound is
(a) AB₄
(b) A₃B
(c) AB
(d) AB₃
Answer:
(b) A₃B

22. Total number of different primitive unit cells are
(a) 6
(b) 7
(c) 12
(d) 14.
Answer:
(d) 14

23. The volume of atoms present in body centred cubic unit cell of a metal of atomic radius r is,
(a) \(\frac{16}{3} \pi r^{3}\)
(b) \(\frac{8}{3} \pi r^{3}\)
(c) \(\frac{12}{3} \pi r^{3}\)
(d) \(\frac{24}{3} \pi r^{3}\)
Answer:
(b) \(\frac{8}{3} \pi r^{3}\)

24. The substances which can be permanently magnetised are
(a) diamagnetic
(b) paramagnetic
(c) ferromagnetic
(d) non-magnetic
Answer:
(c) ferromagnetic

25. CrO₂ is
(a) diamagnetic
(b) paramagnetic
(c) metalic
(d) ferromagnetic
Answer:
(d) ferromagnetic

26. A metallic element crystallises in face centred cubic structure. If the radius of metal ion is 0.92 Å, the edge length of the unit cell of the crystal is
(a) 0.8464 Å
(b) 1.252 Å
(c) 5.187 Å
(d) 2.6 Å
Answer:
(d) 2.6 Å

27. The volume of unit cell of a metallic crystal of bcc type is 8.4 × 10^-23 cm³. The volume occupied by 10 atoms in the crystalline structure is
(a) 4.2 × 10^-22 cm³
(b) 3.12 × 10^-23 cm³
(c) 1.74 × 10^-23 cm³
(d) 2.856 × 10^-22 cm³
Answer:
(d) 2.856 × 10^-22 cm³

28. Copper crystallises in face centred cubic structure. If the unit cell length is 360 pm, the radius of copper atom is
(a) 180 pm
(b) 156 pm
(c) 127 pm
(d) 110 pm
Answer:
(c) 127 pm

29. If all the lattice points in ccp structure namely comers, face and edge centres and body centre are occupied by atoms then the total number of atoms in the unit cell will be
(a) 8
(b) 12
(c) 14
(d) 16
Answer:
(a) 8

30. Gold crystallises in face centred cubic structure. If atomic mass of gold is 197 g mol^-1, the mass of the unit cell of gold will be
(a) 3.25 × 10^-23 kg
(b) 6.5 × 10^-23 kg
(c) 3.9 × 10^-24 kg
(d) 1.3 × 10^-24 kg
Answer:
(d) 1.3 × 10^-24 kg

31. The mass of a unit cell of a body centred cubic crystal of a metal is 72.2 × 10^-23 g. The atomic mass of the metal is
(a) 128.6 gmol^-1
(b) 108.7 gmol^-1
(c) 217.3 gmol^-1
(d) 57.86 gmol-1
Answer:
(c) 217.3 gmol^-1

32. An element crystallises in fee structure. If the atomic mass of the element is 72.7 U, the mass of one unit cell of it will be
(a) 2.9 × 10^-24 g
(b) 4.83 × 10^-25 kg
(c) 1.2 × 10^-22 g
(d) 2.41 × 10^-24 kg
Answer:
(b) 4.83 × 10^-25 kg

33. Edge length of a cubic unit cell is 354 pm. The distance between two atoms diagonally opposite on the face is
(a) 500 pm
(b) 354 pm
(c) 708 pm
(d) 627 pm
Answer:
(a) 500 pm

34. The unit cell has an edge length 403 pm. The distance between two atoms placed opposite ends of body diagonal will be
(a) 806 pm
(b) 201.5 pm
(c) 698 pm
(d) 578 pm
Answer:
(c) 698 pm

35. An element having atomic mass 115 u, crystallises in bcc structure. The number of unit cells in 1 g of the element will be
(a) 2.6 × 10²¹
(b) 3.8 × 10²³
(c) 8.7 × 10^-3
(d) 6.17 × 10²⁰
Answer:
(a) 2.6 × 10²¹

36. The edge length of a bcc unit cell of a metallic crystal is 2.9 Å. Hence the diameter of an atom is
(a) 1.025 Å
(b) 2.512 Å
(c) 1.45 Å
(d) 1.31 Å
Answer:
(b) 2.512 Å

37. An element crystallises in fee structure. If the atomic radius is 130 pm, the edge length of unit cell is
(a) 332.5 pm
(b) 410 pm
(c) 390 pm
(d) 367.6 pm
Answer:
(d) 367.6 pm

38. The arrangement of layers in hexagonal close packing is
(a) ABCABC
(b) ABAB
(c) ABBABBA
(d) ABBCABBC
Answer:
(b) ABAB

39. For square close packing, the planar arrangement is
(a) AAAA
(b) ABAB
(c) ABCABC
(d) AABBAA
Answer:
(a) AAAA

40. Semiconductors are manufactured by addition of impurities of
(a) p-block elements
(b) actinoids
(c) Lanthanoids
(d) s-block elements
Answer:
(a) p-block elements

41. p-type semiconductor is formed when trace amount of impurity is added to silicon. The number of valence electrons in the impurity atom must be
(a) 3
(b) 5
(c) 1
(d) 2
Answer:
(a) 3

42. n-type semiconductor is formed when trace amount of impurity is added to silicon. The number of valence electrons in the impurity atom must be
(a) 3
(b) 5
(c) 1
(d) 2
Answer:
(b) 5

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Important Questions Chapter 10 Computer in Accounting Important Questions and Answers.

Maharashtra State Board 12th Commerce BK Important Questions Chapter 10 Computer in Accounting

1. Objective questions:

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

Question 1.
Computer, disk drives, monitors, printers, etc. are included in ____________
(a) Software
(b) Hardware
(c) Packages
(d) Personel
Answer:
(b) Hardware

Question 2.
____________ is the set of programme that direct the computer to perform the desired task.
(a) Software
(b) Hardware
(c) Packages
(d) Personel
Answer:
(a) Software

Question 3.
____________ are critical to the success of any endeavor because people operate the system.
(a) Software
(b) Hardware
(c) Packages
(d) Personel
Answer:
(d) Personel

Question 4.
Customized software is prepared to meet ____________ of the customer.
(a) special requirement
(b) easiness
(c) savings
(d) basic need
Answer:
(a) special requirement

Question 5.
Tailored Software is prepared for the ____________ size business.
(a) small
(b) medium
(c) large
(d) small and medium
Answer:
(c) large

Question 6.
____________ application can be downloaded and install from the websites.
(a) Ready to use
(b) Customized
(c) Tailored
(d) Free and open source
Answer:
(d) Free and open source

B. Give the word term or phrase which can substitute each of the following statements:

Question 1.
The software which is useful for small scale firms/business.
Answer:
Ready to use Software

Question 2.
Software prepared for multi-users and geographically scattered locations.
Answer:
Tailored Software

Question 3.
Details of bank transactions are maintained in this book.
Answer:
Bank book

Question 4.
The software is prepared for business transaction automation.
Answer:
Accounting Software

Question 5.
Software used for demo purposes with all major features.
Answer:
Demo Software

Question 6.
Fully functional, safe, and legal software.
Answer:
Legal Software

C. State whether the following statements are true or false with reason:

Question 1.
In Tally, the F7 key is for credit purchase or sales transactions.
Answer:
This statement is False.
In Tally F7 function key is for journal vouchers and it should not be used for credit purchase or sales transactions.

Question 2.
Pirated software is fully functional software.
Answer:
This statement is False.
Pirated software is nearly fully functional software but its use is illegal and risky.

Question 3.
Computerized Accounting is better than manual accounting.
Answer:
This statement is True.
Due to computerized Accounting, firms or businesses can save time, expenses and get the best output within no time which is not possible in manual accounting therefore computerized accounting is better than manual accounting.

Question 4.
In the computerized accounting system, closing balances are carried forward to the next period, automatically.
Answer:
This statement is True.
Just like a manual accounting system, closing balances are not to be carried forward for the next period, in a computerized accounting system. As per the program it is automatically carried forward.

D. Answer in One Sentences:

Question 1.
Write the full form of CAS, MIS, and GAPP.
Answer:
Full form of:
CAS – Computerized Accounting System.
MIS – Management Information System.
GAAP – Generally Accepted Accounting Principles.

Question 2.
Write the components which form Computerized Accounting System.
Answer:
Hardware, Software, and company Personnel are the components that form Computerized Recounting System.

Question 3.
Write the names of equipment that are included in the Hardware.
Answer:
Electronic equipment like computers, hard disks, monitors, printers, and the network that connects with them, etc. are included in Hardware.

Question 4.
In accounting software, generally which components are used?
Answer:
In accounting software generally, the following components are used:

1. Creation of Accounting Documents
2. Recording of Transaction.
3. Preparation of Trial Balance and Financial Statements.

Question 5.
State the names of Accounting Packages.
Answer:
Ready to use, Customized, Tailored and Free, and open source are the different names of Accounting Packages.

Question 6.
State the names of Accounting Software.
Answer:
Legal/Licensed software, Demo software, and Pirated software are different accounting software.

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Important Questions Chapter 9 Analysis of Financial Statements Important Questions and Answers.

Maharashtra State Board 12th Commerce BK Important Questions Chapter 9 Analysis of Financial Statements

Objective Questions

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

Question 1.
The methodical classification of financial statement is called ____________
(a) an interpretation
(b) an analysis
(c) ratio
(d) Profit and Loss A/c
Answer:
(b) an analysis

Question 2.
The short-term deposits are ____________
(a) net cash
(b) cash equivalent
(c) cashflow
(d) cash outflow
Answer:
(b) cash equivalent

Question 3.
Cash proceeds from issue of debentures is a ____________ activity.
(a) financial
(b) non-financial
(c) operating
(d) trading
Answer:
(a) financial

Question 4.
The relationship between net profit before tax, interest and dividend and capital employed is known from ____________
(a) Current ratio
(b) Quick ratio
(c) ROI
(d) ROCE
Answer:
(c) ROI

Question 5.
Bills receivable is ____________
(a) Liquid asset
(b) Net profit
(c) Current asset
(d) Net loss
Answer:
(c) Current asset

Question 6.
ROCE should be ____________ than ROI.
(a) less
(b) higher
(c) equal
(d) none of these
Answer:
(b) higher

Question 7.
Ideally liquid ratio/quick ratio should be ____________
(a) 1 : 2
(b) 1 : 1
(c) 2 : 1
(d) 1 : 3
Answer:
(b) 1 : 1

Question 8.
Gross/Net profit ratio expressed in ____________
(a) number
(b) ratio
(c) percentage
(d) words
Answer:
(c) percentage

B. Give one word/term/phrase for each of the following statements.

Question 1.
The tool for analysis of financial statement where individual figures of Balance Sheet are converted into a percentage.
Answer:
Common Size Balance Sheet

Question 2.
The type of activity in cash flow analysis, involving the purchase of fixed assets.
Answer:
Investing Activity

Question 3.
The ratio measures the efficiency of the production department.
Answer:
Gross Profit Ratio

Question 4.
The ratio measures the overall efficiency of the business.
Answer:
Net Profit Ratio

Question 5.
The ratio shows the operational efficiency of the business.
Answer:
Operating Profit Ratio

Question 6.
The ratio is computed to measure the overall efficiency or profitability of the business.
Answer:
Return On Investment (ROI)

C. Answer in one sentence only.

Question 1.
Define financial statements.
Answer:
The statements which are prepared by the business to find out profitability, efficiency, solvency, growth of the business to judge the financial strength and status are called financial statements.

Question 2.
Who prepares financial statements?
Answer:
The financial statements are prepared by the Profit-making organisations as well as Non-profit concerns or organisations.

Question 3.
State the main tools or techniques of financial analysis.
Answer:
The main tools or techniques of financial analysis are as follows:

1. Comparative financial statement
2. Common size statement
3. Cash flow analysis.

Question 4.
State the primary objective of the cash flow statement.
Answer:
The primary objective of the cash flow statement is to help management in taking decisions and making a plan by providing current information on cash inflow and outflow of any particular period.

Question 5.
What is Financial Ratio?
Answer:
A financial ratio is a mathematical number that measures the relationship between two accounting figures.

Question 6.
Write the names of the Balance Sheet ratio.
Answer:
Balance Sheet ratios are

• Current ratio
• Liquid ratio.

Question 7.
Write the names of the Income Statement ratio.
Answer:
Income Statement ratios are-

• Gross Profit ratio
• Net Profit ratio
• Operating Expense ratio.

Question 8.
Give three examples of current liability.
Answer:
Examples of current liability are Sundry creditors, Bills payable, Bank overdraft, Short-term loans, etc.

Question 9.
Write the names of combined/mixed ratios.
Answer:
Names of combined/mixed ratios are-

1. Return On Capital Employed (ROCE)
2. Return On Investment (ROI)

Solved Problems

Question 1.
Calculate Current Ratio:
Debtors = ₹ 90,000, Creditors = ₹ 30,000, Bills receivables = ₹ 10,000, Bills payable = ₹ 12,000, Stock of goods = ₹ 40,000, Short-term loan = ₹ 40,000, Outstanding expenses = ₹ 14,000, Cash balance = ₹ 70,000, Machinery = ₹ 1,00,000, Current investments = ₹ 25,000, Non-current investments = ₹ 25,000, Loose tools = ₹ 15,000, Bank overdraft = ₹ 29,000.
Solution:
Current assets = Debtors + Bills receivable + Stock of goods + Cash balance + Current investments + Loose tools
= 90,000 + 10,000 + 40,000 + 70,000 + 25,000 + 15,000
= ₹ 2,50,000
Current liabilities = Creditors + Bills payable + Short-term loan + Outstanding expenses + Bank overdraft
= 30,000 + 12,000 + 40,000 + 14,000 + 29,000
= ₹ 1,25,000
Current ratio = \(\frac{\text { Current assets }}{\text { Current liabilities }}\)
= \(\frac{2,50,000}{1,25,000}\)
= 2 : 1
Note: Machinery and Non-current investment are to be committed as it is not to be included in current assets.

Question 2.
Calculate Quick Ratio:
Working capital = ₹ 1,70,000, Prepaid expenses = ₹ 10,000, Inventory/Stock = ₹ 15,000, Prepaid expenses = ₹ 10,000, Current liabilities = ₹ 1,25,000, Bank overdraft = ₹ 35,000
Solution:
Current assets = Current liabilities + Working capital
= 1,25,000+ 1,70,000
= ₹ 2,95,000
Quick assets = Current assets – Inventory – Prepaid expense
= 2,95,000 – 15,000 – 10,000
= ₹ 2,70,000
Quick liabilities = Current liabilities – Bank overdraft
= 1,25,000 – 35,000
= ₹ 90,000
Quick ratio = \(\frac{\text { Quick assets }}{\text { Quick liabilities }}\)
= \(\frac{2,70,000}{90,000}\)
= 3 : 1

3. Calculate Gross Profit Ratio:
Opening stock = ₹ 20,000, Closing stock = ₹ 25,000, Purchases = ₹ 1,00,000, Purchase return = ₹ 10,000, Sales = ₹ 2,25,000, Sales return = ₹ 15,000, Direct expenses = ₹ 20,000.
Solution:
Cost of goods sold = Opening stock + Purchases – Purchase return + Direct expenses – Closing stock
= 20,000 + 1,00,000 – 10,000 + 20,000 – 25,000
= 1,30,000 – 25,000
= ₹ 1,05,000
Net sales = Sales – Sales return
= 2,25,000 – 15,000
= ₹ 2,10,000
Gross profit = Net sales – Cost of goods sold
= 2,10,000 – 1,05,000
= ₹ 1,05,000
Gross Profit ratio = \(\frac{\text { Gross profit }}{\text { Net sales }} \times 100\)
= \(\frac{1,05,000}{2,10,000} \times 100\)
= 50%

Question 4.
Calculate Gross Profit Ratio :
Sales ₹ 9,00,000, Gross profit ratio 20% on cost.
Solution:
Gross profit is 20% on cost.
Goods costing ₹ 100 must have been sold for ₹ 120.
Hence, if sales is ₹ 120, gross profit is ₹ 20.
If sales is ₹ 9,00,000 then Gross profit =?
Gross profit = 9,00,000 × \(\frac{20}{100}\) = ₹ 1,50,000
Gross profit ratio = \(\frac{\text { Gross profit }}{\text { Net sales }} \times 100\)
= \(\frac{1,50,000}{9,00,000} \times 100\)
= 16.67%

Question 5.
Calculate Net Profit Ratio:
Sales = ₹ 10,00,000, Cost of goods sold = ₹ 4,20,000, Indirect expenses = ₹ 30,000, Administrative expenses = ₹ 1,00,000, Selling and Distribution expenses = ₹ 80,000, Interest on debentures shares = ₹ 40,000.
Solution:
Gross profit = Sales – Cost of goods sold
= 10,00,000 – 4,20,000
= ₹ 5,80,000
Net profit = Gross profit – Administrative expenses – Selling and Distribution expenses – Indirect expenses – Interest on debentures
= 5,80,000 – 1,00,000 – 80,000 – 30,000 – 40,000
= ₹ 3,30,000
Net profit ratio = \(\frac{\text { Net profit }}{\text { Sales }} \times 100\)
= \(\frac{3,30,000}{10,00,000} \times 100\)
= 33%

Question 6.
Calculate Operating Ratio:
Trading and Profit and Loss A/c of Kalpana for the year ending 31st March 2019.

Solution:
Cost of goods sold = Net sales – Gross profit
= 7,70,000 – 3,90,000
= ₹ 3,80,000
Operating expenses = Adm. exp. + Selling and Distribution expenses
= 50,000 + 60,000
= ₹ 1,10,000
Operating ratio = \(\frac{\text { Cost of goods sold }+\text { Operating expense }}{\text { Net sales }} \times 100\)
= \(\frac{3,80,000+1,10,000}{7,70,000} \times 100\)
= \(\frac{4,90,000}{7,70,000} \times 100\)
= 63.64%

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Important Questions Chapter 8 Company Accounts – Issue of Shares Important Questions and Answers.

Maharashtra State Board 12th Commerce BK Important Questions Chapter 8 Company Accounts – Issue of Shares

1. Objective Questions:

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

Question 1.
Nominal value of shares allotted to the public is called ____________ capital.
(a) authorised
(b) reserve
(c) paid-up
(d) subscribed
Answer:
(d) subscribed

Question 2.
Paid-up value of all shares allotted is called ____________ capital.
(a) uncalled
(b) issued
(c) subscribed
(d) nominal
Answer:
(c) subscribed

Question 3.
If the articles are silent regarding interest on Calls-in-Arrears, the minimum rate of interest to be charged is ____________
(a) 5% p.a.
(b) 6% p.a.
(c) 8% p.a.
(d) none of these
Answer:
(a) 5% p.a.

Question 4.
If the articles are silent regarding interest on Calls-in-Advance, the minimum rate of interest to be charged is ____________ p.a.
(a) 5%
(b) 6%
(c) 8%
(d) none of these
Answer:
(b) 6%

Question 5.
____________ is deducted from the share capital to know paid-up value of shares.
(a) Calls-in-Advance
(b) Calls-in-Arrears
(c) Forfeited Shares
(d) Discount on Issue
Answer:
(b) Calls-in-Arrears

Question 6.
The excess price received over the par value of shares should be ____________ to Securities Premium A/c.
(a) debited
(b) credited
(c) adjusted
(d) none of these
Answer:
(b) credited

Question 7.
The capital with which a company is registered is called ____________
(a) Issued Capital
(b) Subscribed Capital
(c) Authorised Capital
(d) Called-up Capital
Answer:
(c) Authorised Capital

Question 8.
If a share of ₹ 100 is issued at ₹ 90, it is said to be issued ____________
(a) at par
(b) at a discount
(c) at a premium
(d) none of these
Answer:
(b) at a discount

Question 9.
If a share of ₹ 100 is issued at ₹ 100, it is said to be issued ____________
(a) at par
(b) at premium
(c) at discount
(d) none of these
Answer:
(a) at par

Question 10.
If a share of ₹ 100 is issued at ₹ 110, it is said to be issued ____________
(a) at par
(b) at a premium
(c) at a discount
(d) none of these
Answer:
(b) at a premium

B. Give one word/term/phrase for each of the following statements.

Question 1.
The capital is not disclosed in the Balance Sheet.
Answer:
Reserve capital

Question 2.
Preference share on which arrears of dividend accumulate.
Answer:
Cumulative preference shares

Question 3.
A preference share having the right of conversion into equity.
Answer:
Convertible preference shares

Question 4.
The account to which excess amount on Share Forfeited A/c is transferred.
Answer:
Capital Reserve Account

Question 5.
The maximum amount beyond which a company is not allowed to raise its share capital.
Answer:
Authorised/Nominal capital

Question 6.
Deduction made from share capital to find out paid-up capital.
Answer:
Calls-in-Arrears

Question 7.
The capital on which dividend is paid.
Answer:
Paid-up share capital

Question 8.
Shares having voting rights.
Answer:
Equity shares

Question 9.
Part of the authorised capital is offered by the company to the public to subscribe for.
Answer:
Issued capital

Question 10.
Part of the uncalled capital is called up at the time of winding up of the company.
Answer:
Reserve capital

Question 11.
Shares that do not preference shares.
Answer:
Equity shares

Question 12.
Shares enjoy preferential rights in the matter of payment of dividends and repayment of capital.
Answer:
Preference shares

Question 13.
The direct sale of shares by a company to a limited number of sophisticated investors.
Answer:
Private placement of shares

Question 14.
A demand made by the company after allotment of shares to pay the remaining amount of shares.
Answer:
Call on share

C. State true or false with reasons.

Question 1.
In private placement, shares are issued to the public through the prospectus.
Answer:
This statement is False.
‘Private placement’ means a direct private offering of the company’s securities by a company to a selected group of sophisticated investors. In private placement, shares are not issued to the public through the prospectus.

Question 2.
In public issues whole amount of share, capital is called at once.
Answer:
This statement is False.
In public issues whole amount of share, capital is not called at once but called in several installments such as application money, allotment money and calls money by following SEBI guidelines.

Question 3.
Shares are always issued at par.
Answer:
This statement is False.
Depends on the company’s position in the market, the company can issue shares at par or at a premium, or a discount.

Question 4.
Share forfeited balance is transferred to Capital Reserve Account.
Answer:
This statement is True.
Share forfeited balance is a profit earned by the company at the time of issuing shares, which is not recurring in nature. It is also known as capital profit. Therefore it is to be transferred to Capital Reserve Account.

Question 5.
Shares are issued for cash only.
Answer:
This statement is False.
The company issues shares for cash and also for consideration other than cash. Shares are issued by the company to the vendor for the purchase of land, machinery, etc. In such cases, money is not paid, but shares are issued by the company for value received.

Question 6.
Preference shares can be redeemed after a certain period of time.
Answer:
This statement is True.
When a provision of Articles of Association permits, Preference shares can be redeemed after a certain period of time with other preferential rights like a preference for the payment of dividend at a predetermined fixed rate and for repayment of capital.

Question 7.
Authorised capital of a company is always equal to its issued capital.
Answer:
This statement is False.
Authorized capital means the maximum limit up to which a company is authorised to raise share capital while issued capital means capital that is issued or offered for subscription to the public. Issued capital is a part of authorised capital. So, authorised capital and issued capital can’t be equal for a company.

D. State whether you agree or disagree with the following statements.

Question 1.
Equity shareholders enjoy preferential rights.
Answer:
Disagree

Question 2.
An equity share is a guarantee of a fixed rate of dividend.
Answer:
Disagree

Question 3.
The private placement method saves time and cost.
Answer:
Agree

Question 4.
Shares can be issued at par or at a discount or a premium.
Answer:
Agree

Question 5.
A public company forfeits shares on nonpayment of the final call only.
Answer:
Disagree

Question 6.
Forfeited shares are reissued at par.
Answer:
Disagree

Question 7.
Calls-in-Arrears are also called unpaid calls.
Answer:
Agree

Question 8.
The balance of the Calls-in-Advance account is shown in the Balance Sheet under the head ‘Share Capital’.
Answer:
Agree

Question 9.
Sweat shares can be issued for consideration other than cash.
Answer:
Agree

Question 10.
Equity shares are issued to the public through the prospectus.
Answer:
Agree

E. Answer in one sentence only.

Question 1.
What is Owned Capital?
Answer:
The capital collected through the issue of shares is known as Owned Capital.

Question 2.
State the types of shares.
Answer:
There are two types of shares viz.

• Equity or Ordinary Shares
• Preference Shares

Question 3.
What is Subscribed Capital?
Answer:
Subscribed Capital is a part of the issued capital which the company has actually received by way of application from the public and also allotted by the company.

Question 4.
What is Under Subscription?
Answer:
When a company received applications for shares less than those actually offered or issued to the public, the issue is said to be undersubscribed.

Question 5.
State the meaning of issued capital.
Answer:
The part of the portion of authorised capital which is issued or offered for subscription to the public is called issued capital.

Question 6.
Define Share.
Answer:
The owned capital of a company when divided into a large number of parts having equal face value, each such part is called a ‘Share’.

Question 7.
What is Equity Share?
Answer:
An equity share is one that has no special preferential right to dividend or repayment of capital.

Question 8.
Write the meaning of Equity Share Capital.
Answer:
The capital raised by the company through the issue of equity shares is called equity share capital.

Question 9.
What is meant by Convertible Preference Share?
Answer:
Preference share which can be converted into equity share after a certain period is called Convertible Preference Share.

Question 10.
Which preference shares are called Cumulative Preference Shares?
Answer:
Preference shares in which unpaid dividend in a year gets accumulated and added in the dividend of the next year are called Cumulative Preference Shares.

Question 11.
What is Allotment qf Shares?
Answer:
Allotment of shares means after considering the demand of the applicants, accepting application forms up to certain fixed numbers as per the resolution passed in the meeting of the board of directors.

Question 12.
What is meant by a Discount on the Issue of Shares?
Answer:
When shareholders are supposed to pay a price lower than the face value of the shares, then the shares are said to be issued at discount.

Question 13.
Give the full form of SEBI.
Answer:
The full form of SEBI is the Securities Exchange Board of India.

Question 14.
Define Calls-in-Advance.
Answer:
Calls-in-Advance is that amount paid by the shareholders in excess of the call amount due from them. .

Question 15.
Define Securities Premium Account.
Answer:
In case of issue of shares at a premium, a separate account into which premium amount is deposited is called ‘Securities Premium Account’.

Question 16.
When are shares said to be issued at par?
Answer:
Shares are said to be issued at par when the company issues shares at their face value.

F. Complete the following sentences.

Question 1.
The portion of Subscribed capital which has not yet been called-up is ____________
Answer:
Uncalled capital

Question 2.
The capital which is not disclosed in the Balance Sheet is known as ____________
Answer:
Reserve capital

Question 3.
____________ shares have voting right.
Answer:
Equity

Question 4.
The liability of shareholder of public limited company is ____________
Answer:
limited

Question 5.
____________ shares are issued to public through prospectus.
Answer:
Equity

Question 6.
In public issue whole amount of share capital is called in ____________
Answer:
instalments

Question 7.
A public company ____________ share on non-payment of call money.
Answer:
forfeits

Question 8.
Share forfeited balance is transferred to ____________ Account.
Answer:
Capital Reserve

Question 9.
Preference shares can be ____________ after certain period of time.
Answer:
redeemed

Question 10.
____________ shares have a right to participate in decision making process.
Answer:
Equity

Solved Problems

Question 1.
Kandla Co. Ltd. made an issue of 80,000 equity shares of ₹ 20 each payable as follows:
Application: ₹ 5 per share
Allotment: ₹ 10 per share
First Call: ₹ 3 per share
Second and Final Call: ₹ 2 per share
The company received applications for 90,000 shares of which applications for 10,000 shares were rejected and money refunded. All the shareholders paid up to the second call except Sachin, the allottee of 4,000 Shares, who failed to pay a final call.
Pass Journal Entries for the above transaction in the books of Kandla Co. Ltd.
Solution:
Journal Entries in the books of KANDLA CO. LTD.

Question 2.
Vraj Ltd. issued 20,000 equity shares of ₹ 20 each, payable as follows:
On Application: ₹ 4
On Allotment: ₹ 6
On First Call: ₹ 6
On Second Call: ₹ 4
The company received applications for 25,000 equity shares. Allotment of shares was made on a pro-rata basis. Share allotment and calls were made and as also received except Raja holding 500 shares failed to pay both the calls. His shares were forfeited after the second call.
Record the above transactions in the books of Vraj Ltd.
Solution:
Journal Entries in the books of VRAJ LIMITED

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Important Questions Chapter 7 Bills of Exchange Important Questions and Answers.

Maharashtra State Board 12th Commerce BK Important Questions Chapter 7 Bills of Exchange

Objective Questions

A. Select the correct option and rewrite the sentence:

Question 1.
A bill of exchange is called a _____________ by one who is entitled to receive the amount due on it.
(a) Bills Payable
(b) Draft
(c) Bills Receivable
(d) Promissory Note
Answer:
(c) Bills Receivable

Question 2.
The person who draws a bill of exchange is called _____________
(a) Payee
(b) Drawee
(c) Endorsee
(d) Drawer
Answer:
(d) Drawer

Question 3.
A bill of exchange is required to be _____________ by drawee.
(a) drafted
(b) discounted
(c) accepted
(d) endorsed
Answer:
(c) accepted

Question 4.
A person who accepts the bill is called _____________
(a) Drawer
(b) Acceptor
(c) Payee
(d) Creditor
Answer:
(b) Acceptor

Question 5.
The person to whom the amount of the bill is made payable is called _____________
OR
_____________ is a person to whom the amount on a bill is payable.
(a) Endorsee
(b) Drawer
(c) Drawee
(d) Payee
Answer:
(d) Payee

Question 6.
When the acceptor accepts the bill with certain conditions, the acceptance is called _____________ Acceptance.
(a) Qualified
(b) General
(c) Clean
(d) Special
Answer:
(a) Qualified

Question 7.
The drawee becomes an _____________ on acceptance of a bill.
(a) acceptor
(b) owner
(c) endorser
(d) drawer
Answer:
(a) acceptor

Question 8.
Borrowing money from a bank on the security of a bill of exchange is called _____________
(a) Honouring
(b) Endorsing
(c) Discounting
(d) Retiring
Answer:
(c) Discounting

Question 9.
A bill of exchange is/can be discounted with the _____________
(a) bank
(b) payee
(c) money lenders
(d) government
Answer:
(a) bank

Question 10.
Transferring a bill of exchange before maturity to a third party is called _____________ of a bill of exchange.
(a) honouring
(b) endorsement
(c) retirement
(d) discounting
Answer:
(b) endorsement

Question 11.
The person who endorses the bill of exchange is known as _____________
(a) Drawer
(b) Endorsee
(c) Endorser
(d) Drawee
Answer:
(c) Endorser

Question 12.
A person to whom a bill of exchange is endorsed is called _____________
(a) Endorsee
(b) Drawer
(c) Endorser
(d) Payee
Answer:
(a) Endorsee

Question 13.
If a bill falls due on 15th August, payment on it must be made on _____________
(a) 14th August
(b) 16th August
(c) 13th August
(d) 17th August
Answer:
(a) 14th August

Question 14.
A bill drawn on 12th June, 2020 at two months would be payable on _____________
(a) 12th August 2020
(b) 14th August 2020
(c) 15th August 2020
(d) 16th August 2020
Answer:
(b) 14th August 2020

Question 15.
If a bill is drawn on 3rd July, 2020 for 40 days, its payment must be made on _____________
(a) 14th August 2020
(b) 15th August 2020
(c) 13th August 2020
(d) 16th August 2020
Answer:
(a) 14th August 2020

Question 16.
A bill is drawn on 23rd September, 2019 at 4 months would be payable on _____________
(a) 24th January 2020
(b) 25th January 2020
(c) 26th January 2020
(d) 25th January 2019
Answer:
(b) 25th January 2020

Question 17.
A bill is drawn on 23rd October 2016 payable after 3 months, the due date of the bill will be _____________
(a) 25th January 2017
(b) 26th January 2017
(c) 24th January 2017
(d) 25th January 2016
Answer:
(a) 25th January 2017

Question 18.
_____________ means payment of the bill before due date.
(a) Discounting of Bill
(b) Retirement of Bill
(c) Renewal of Bill
(d) Endorsement of Bill
Answer:
(b) Retirement of Bill

Question 19.
A bill of one month duration is accepted on 12th July, 2020, its due date will be _____________
(a) 12th August 2020
(b) 16th August 2020
(c) 14th August 2020
(d) 15th August 2020
Answer:
(c) 14th August 2020

Question 20.
When a bill Is dishonoured, the _____________ is held responsible for the noting charges.
(a) holder
(b) drawee
(c) drawer
(d) endorser
Answer:
(b) drawee

Question 21.
Fees charged by the Notary Public for noting facts or reasons of dishonour of bill are called _____________
(a) Discount
(b) Rebate
(c) Noting Charges
(d) Commission
Answer:
(c) Noting Charges

Question 22.
Noting charges are paid when a bill is _____________
(a) honoured
(b) dishonoured
(c) renewed
(d) retired
Answer:
(b) dishonoured

Question 23.
_____________ is done in respect of dishonour of foreign bill of exchange.
(a) Discounting
(b) Endorsement
(c) Noting
(d) Protesting
Answer:
(d) Protesting

B. Give one word/phrase/term which can substitute each of the following statements:

Question 1.
A bill of exchange is drawn and accepted for a value received.
Answer:
Trade bill

Question 2.
A person who draws a bill of exchange.
Answer:
Drawer

Question 3.
A person on whom a bill of exchange is drawn.
Answer:
Drawee

Question 4.
Payment in accordance with the apparent tenor of the bill.
Answer:
Honour

Question 5.
Non-payment in accordance with the apparent tenor of the bill.
Answer:
Dishonour

Question 6.
Acceptance without making any change in the terms of a bill.
Answer:
General acceptance

Question 7.
Acceptance with some changes as regards the terms of a bill.
Answer:
Qualified acceptance

Question 8.
A bill of which payment is to be made after the fixed period.
Answer:
After date bill

Question 9.
The bill is drawn in one country and payable in other countries.
Answer:
Foreign bill

Question 10.
Encashment of the bill before the due date.
Answer:
Discounting

Question 11.
Transfer of title of the bill from the debtor to the creditor.
Answer:
Endorsement

Question 12.
Payment of the bill before the due date.
Answer:
Retirement of bill

Question 13.
A document consists of a written order signed by the maker, directing a certain person to pay a certain sum of money on-demand or on a certain future date.
Answer:
Bill of Exchange

Question 14.
A person who accepts the bill.
Answer:
Drawee or Acceptor

Question 15.
The period for which a bill is drawn.
Answer:
Term/Tenure of a bill of exchange

Question 16.
A bill of exchange that does not contain the period for its payment.
Answer:
Demand bill/Bill at sight

Question 17.
The date on which period of the bill gets expired.
Answer:
Nominal due date

Question 18.
The date on which the payment of the bill is to be made.
Answer:
Due date or Date of maturity

Question 19.
Drawee’s signature on the face of the bill to show his consent to pay the amount of the bill.
Answer:
Acceptance of a bill of exchange

Question 20.
A bill of exchange before its acceptance.
Answer:
Draft

Question 21.
A bill is drawn, accepted, and made payable within the territory of one and the same country.
Answer:
Inland bill of exchange

Question 22.
Selling a bill to the bank before its due date for an amount slightly less than its face value.
Answer:
Discounting of a bill of exchange

Question 23.
Act of signing the bill on its back by its holder to transfer its title to a third Person.
Answer:
Endorsement of a bill of exchange

Question 24.
Discount is given by holder to acceptor on the retirement of the bill of exchange.
Answer:
Rebate

Question 25.
Non-payment of the bill on the due date.
Answer:
Dishonour of a bill of exchange

Question 26.
Recording the facts of dishonour of a bill of exchange by a Notary Public.
Answer:
Noting

Question 27.
The request by the acceptor of the bill to the drawer for issuing a new bill after canceling the old bill.
Answer:
Renewal of the bill of exchange

Question 28.
The account to which the bill is sent for collection is debited.
Answer:
Bill sent for Collection Account

Question 29.
Payment of a bill on the due date.
Answer:
Honouring of a bill of exchange

Question 30.
Drafting a new bill in cancellation of the old bill at the request of drawee.
Answer:
Renewal of the bill of exchange

Question 31.
Certificate is given by Notary Public for the fact of dishonour of the bill.
Answer:
Certificate of protest

Question 32.
The account is to be debited in case of dishonour of bill in the books of the drawer.
Answer:
Drawee’s Account

Question 33.
A foreign bill accompanied by shipping documents.
Answer:
Documentary bill

C. State True or False with reasons:

Question 1.
Bills payable are a liability.
Answer:
This statement is True.
Bill is always drawn on the debtor by the creditor. The debtor i.e. drawee has to pay the money on a future date. For the drawee or acceptor of the bill, payment of the number of Bills payable is certain and therefore, for drawee, Bills payable is a liability.

Question 2.
Drawee has no right to discount the bill with the bank.
Answer:
This statement is True.
Drawee means acceptor of a bill and for him, it is bills payable. Once he accept it, sign it, and returned it to the drawer he don’t have any bill with him to discount it with the bank. He is not the owner of the bill and hence, he has no right to discount the bill with the bank.

Question 3.
A bill of exchange needs acceptance.
Answer:
This statement is True.
A bill of exchange is drawn by the creditor on the debtor. It is signed by drawer as well as by drawee. The drawee has to give his assent to the terms and conditions of the bill by putting his signature on it. A bill without acceptance is called a draft. It becomes a valid document only when the drawee accepts it.

Question 4.
A bill can’t be deposited into the bank for collection.
Answer:
This statement is False.
When a drawer or holder of the bill needs money on the due date, he has to deposit the bill into the bank for collection purposes. So that bank can collect the amount in time. This means a bill can be deposited into the bank for collection.

Question 5.
Noting charges are payable to the Notary Public in honour of a bill.
Answer:
This statement is False.
Noting charges are payable to the Notary Public at the time of registration of a dishonoured bill, not at the time of honour of a bill.

Question 6.
A bill of exchange is a negotiable instrument.
Answer:
This statement is True.
Being a negotiable instrument, a bill of exchange is a written acknowledgment of debts and also a promise to pay the debt according to the terms of the bill and can be transferred from one person to another.

Question 7.
A bill of exchange is signed by the person on whom it is drawn.
Answer:
This statement is True.
A bill of exchange is signed by the person who draws or makes it, and the person on whom it is drawn accepts it.

Question 8.
Acceptance with some change as regards the terms of a bill is called general acceptance.
Answer:
This statement is False.
General acceptance means acceptance of a draft without any change or conditions regards the terms of a bill.

Question 9.
Drawee is a person who holds the title of the bill in due course.
Answer:
This statement is False.
A drawer is a person who holds the title of the bill in due course as drawee accepts it and returns it to the drawer.

Question 10.
A payee is an official person appointed by the Central government for noting of dishonour of the bill.
Answer:
This statement is False.
A notary public is an official person appointed by the Central government for noting of dishonour of the bill and making it legal.

D. Complete the sentences:

Question 1.
A person to whom or as per his order, amount of bill is payable is a _____________
Answer:
Payee

Question 2.
The inland bill is drawn and payable in the _____________ country.
Answer:
same

Question 3.
Discounting means encashment of the bill before its _____________
Answer:
due date

Question 4.
_____________ can transfer the ownership of the bill.
Answer:
Drawer

Question 5.
Noting charges are payable to the Notary public on _____________ of a bill.
Answer:
dishonour

Question 6.
A bill of exchange is a _____________
Answer:
negotiable instrument

Question 7.
If a discounted bill is honoured, the _____________ does not record this transaction.
Answer:
drawer

Question 8.
Days of grace are not allowed in the case of a _____________
Answer:
demand bill

Question 9.
Noting charges should be borne by _____________
Answer:
drawee

E. Answer in one sentence:

Question 1.
State the types of Bills of Exchange.
Answer:
The bills of exchange may be classified as

1. Inland bills of exchange
2. Foreign bills of exchange.

Question 2.
What is the Inland bill of exchange?
Answer:
A bill of exchange that is drafted, accepted, and made payable between the parties from one and the same country is called an Inland bill of exchange.

Question 3.
What is a Foreign bill of exchange?
Answer:
A bill of exchange that is drafted and accepted in one country and made payable in another country is called a Foreign bill of exchange.

Question 4.
Which are the parties to a bill of exchange?
Answer:
There are three parties to a bill of exchange, viz.,

1. Drawer
2. Drawee
3. Payee

Question 5.
Who is the Drawer?
Answer:
The Drawer of a bill is the person who draws or makes the bill.

Question 6.
Who is the Drawee?
Answer:
The Drawee of a bill is the person on whom the bill is drawn.

Question 7.
What is a Draft?
Answer:
A bill of exchange is called a Draft before its acceptance.

Question 8.
What is an Acceptance of the Bill of Exchange?
Answer:
The act of signing the bill of exchange by the drawee with a date to show his consent to pay the amount of the bill is called an Acceptance of the Bill of Exchange.

Question 9.
What do you mean by Clean or General Acceptance?
Answer:
A Clean or General Acceptance is an acceptance where the drawee does not make any change in the terms of the bill before accepting it.

Question 10.
What is Qualified Acceptance?
Answer:
If the drawee of a bill of exchange accepts it on condition that the time or amount of the bill is changed or adds some other conditions to the bill, his acceptance is called a Qualified Acceptance.

Question 11.
What is the term of the bill of exchange?
Answer:
The period for which the bill of exchange is drawn and accepted is called the term of the bill of exchange.

Question 12.
What is the Nominal Due Date?
Answer:
The date on which the term i.e. the period of a bill of exchange gets expired is called Nominal Due Date.

Question 13.
What is the Due Date of a Bill?
Answer:
The Due Date of a Bill of Exchange is the date on which it is falling due for payment by the drawee.

Question 14.
What is Endorsing of a Bill?
Answer:
Endorsing of a Bill is the holder’s signing on its back with the intention of transferring its title or ownership to another person.

Question 15.
Who is an Endorser?
Answer:
The drawer or the holder of a bill of the exchange who transfers or endorses the same in favour of a third party is called Endorser.

Question 16.
Who is an Endorsee?
Answer:
An Endorsee is a person to whom or in whose favour a bill is endorsed or transferred.

Question 17.
What is Retirement of a Bill?
Answer:
A bill of exchange is said to be retired if its acceptor makes payment of it before its due date, usually after deducting some discount or rebate.

Question 18.
When is a bill said to be honoured?
Answer:
A bill of exchange is said to be honoured or met when the acceptor or drawee makes payment on its due date.

Question 19.
When is the bill said to be dishonoured?
Answer:
A bill of exchange is said to be dishonoured if its acceptor or drawee fails to make payment on its due date.

Question 20.
Which account is credited in the books of the drawer when the discounted bill is dishonoured?
Answer:
Cash/Bank A/c is credited in the books of the drawer when the discounted bill is dishonoured.

Question 21.
Who is a Notary Public?
Answer:
An officer appointed by the Government to certify dishonour of bills of exchange is called Notary Public.

Question 22.
Who bears the noting charges on dishonour of a bill?
Answer:
An acceptor or drawee bears the noting charges on dishonour of a bill of exchange.

Question 23.
Who pays the noting charges?
Answer:
The holder of the bill of exchange pays the noting charges.

Question 24.
What do you mean by Renewal of a Bill?
Answer:
Renewal of a Bill of Exchange means cancellation of the original bill and drafting a new bill in exchange for that by a drawer at the request of drawee.

F. Do you agree or disagree with the following statements:

Question 1.
A bill of which payment to be made after the fixed period is after date bill.
Answer:
Agree

Question 2.
Drawee can transfer the ownership of the bill.
Answer:
Disagree

Question 3.
Endorsee is a person in whose favour the bill is transferred.
Answer:
Agree

Question 4.
The drawer and payee of a bill of exchange may be one and the same person.
Answer:
Agree

Question 5.
A bill of exchange can be endorsed only once.
Answer:
Disagree

Question 6.
Days of grace are allowed in the case of demand bills.
Answer:
Disagree

Question 7.
The noting of dishonoured bills is compulsory.
Answer:
Disagree

Question 8.
The endorser is a creditor to the endorsee.
Answer:
Disagree

Question 9.
Bills payable are a liability.
Answer:
Agree

Question 10.
A bill of exchange is a negotiable instrument.
Answer:
Agree

Solved Problems

Question 1.
On 1st April 2019 Parth draws a bill for ₹ 50,000 on Zalak for 4 months period. The bill is accepted and returned to Parth. On the same date, Parth discounted the bill with his bank @ 12% p.a.
Before the due date Zalak finds herself unable to meet the bill, hence requested Parth to renew the bill for a further period of 2 months. Parth agreed and he took the bill back from the bank and received new acceptance for ₹ 52,000 including interest. This new bill is duly honoured by Zalak on the due date.
Write Journal of Parth and Zalak for the above bill transactions.
Solution:
In the books of Parth
Journal Entries

In the books of Zalak
Journal Entries

Question 2.
Prahran owes Keyur ₹ 75,000. Keyur draws a bill for ₹ 60,000 on Prihaan for 4 months period and received the cheque for the balance. The bill is duly accepted and returned by Prahran. On the same date, Keyur endorsed Prihaan’s acceptance to Monil.
On the due date, Monil informed Keyur that Prihaan dishonored his acceptance and ₹ 1,905 paid as noting charges. Keyur then drew a new bill for 3 months on Prihaan for the amount due including noting charges and interest of ₹ 2,400. On the due date, the bill was duly honoured by Prihaan.
Write Journal Entries in the books of Keyur and prepare Keyur’s account in the books of Prihaan.
Solution:
In the books of Keyur
Journal Entries

Working Notes:
1. Amount paid by cheque = Total amount due from Prihaan – the amount of Bill accepted
= 75,000 – 60,000
= ₹ 15,000

2. Amount for which new bill is drawn = Amount of bill dishonoured + Noting charges + Interest
= 60,000 + 1,905 + 2,400
= ₹ 64,305

Note: For easy understanding, the students are advised to draft the journal entries in the journal of Prihaan first. So that they will be able to understand ledger entries of Keyur’s A/c opened in the ledger of Prihaan.

Question 3.
On 1st June, 2020 Bela draws a bill for ₹ 1,00,000 on Premila for 4 months period. The bill is duly accepted and returned to Bela. One month after the date, Bela discounted the bill with bank @ 18% p.a.
On the due date, Premila dishonoured her acceptance. Bank paid noting charges ₹ 2,250. Premila requested Bela to renew the bill for a further period of 2 months. Bela agreed and took the bill back from the bank and received new acceptance for 40% amount of the bill with the full amount of noting charges and a cheque for 60% balance plus interest @ 12% p.a.
Before the due date, Premila was declared as insolvent and 30% of the amount due could be recovered from her private estate.
Write Journal of Bela and Premila for the above bill transactions.
Solution:
In the books of Bela
Journal Entries

In the books of Premila
Journal Entries

Working Notes:
1. Discount charged by the bank on discounting 1st bill = 1,00,000 × \(\frac{3}{12} \times \frac{18}{100}\) (Period of bill is 4 months, but it is discounted 1 month later) = ₹ 4,500

2. Amount paid by Premila to Bela in Part payment = 60% of Bill amount
= 60% of 1,00,000
= ₹ 60,000

3. Balance amount still due from Premila to Bela = 40% of Bill amount
= 40% of 1,00,000
= ₹ 40,000

4. Interest is to be calculated on total amount due from Premila = Balance due + Unpaid amount noting charges
= 40,000 + 2,250
= ₹ 42,250
Interest due = Balance amount × Unexpired period × Rate of interest
= 42,250 × \(\frac{2}{12} \times \frac{12}{100}\)
= ₹ 845

5. Amount paid by Premila to Bela = 60,000 + 845 = ₹ 60,845.

6. Amount for which new bill is drafted and accepted = ₹ 42,250.

7. Amount recovered by Bela from the property of Premila = 30% of total amount due
= \(\frac{30}{100}\) × 42,250
= ₹ 12,675

8. Bad debts incurred by Bela = Total Amount due – Amount recovered
= 42,250 – 12,675
= ₹ 29,575

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

Maharashtra State Board 12th Commerce BK Important Questions 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.
_____________ means winding up of partnership firm.
(a) Dissolution
(b) Formation
(c) Retirement
(d) Death
Answer:
(a) Dissolution

Question 2.
When a partner takes over a liability, his Capital Account is _____________
(a) debited
(b) credited
(c) deducted
(d) none of these
Answer:
(b) credited

Question 3.
Dissolution expenses are debited to the _____________ Account.
(a) Profit and Loss
(b) Trading
(c) Capital
(d) Realisation
Answer:
(d) Realisation

Question 4.
The debit balance on Realisation A/c indicates _____________
(a) profit
(b) loss
(c) gain
(d) deficiency
Answer:
(b) loss

Question 5.
The partner who is unable to pay his liabilities is called an _____________ partner.
(a) solvent
(b) working
(c) insolvent
(d) sleeping
Answer:
(c) insolvent

Question 6.
Debit balance of insolvent Partner’s Capital Account is known as _____________
(a) capital deficiency
(b) capital surplus
(c) profit
(d) loss
Answer:
(a) capital deficiency

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

Question 1.
The account records all realisable assets and external liabilities of the firm on dissolution.
Answer:
Realisation Account

Question 2.
The partner who bears capital deficiency of an insolvent partner.
OR
The person who bears insolvency loss of an insolvent partner.
Answer:
Solvent Partner

Question 3.
Account to which the ultimate unpaid balances on the outside liability accounts are transferred on dissolution.
Answer:
Deficiency Account

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

Question 1.
The cash and bank balances are not transferred to the Realisation A/c.
Answer:
This statement is True.
Cash or bank balance are liquid assets. They cannot be sold or realised. The cash and/or bank balances are recorded in the Cash and/or Bank Account. All cash and/or bank transactions, at the time of Realisation, are recorded in the Cash and Bank Accounts. Therefore, Cash and Bank balances are not transferred to Realisation Account.

Question 2.
On dissolution, sundry debtors are transferred to Realisation A/c at their net figure.
Answer:
This statement is False.
On dissolution, sundry debtors are transferred to Realisation A/c at their Gross value book value and not at their net figure. R.D.D. which is deducted from debtors is not an asset and therefore R.D.D. is transferred to the credit side of Realisation A/c and the remaining debtors are transferred to the debit side of Realisation A/c.

Question 3.
On dissolution of the firm, the partner’s wife loan is transferred to Realisation A/c.
Answer:
This statement is True.
A loan taken from the partner’s wife is an external liability and it is a third party’s liability. So, the partner’s wife’s loan is transferred to Realisation A/c at the time of dissolution of the firm.

Question 4.
A liability that is not shown in the Balance Sheet on the date of dissolution cannot be repaid.
Answer:
This statement is False.
Liability of the firm which is not yet recorded in the book of accounts is called unrecorded liability. At the time of dissolution unrecorded liability is supposed to be paid though it is not shown in the Balance Sheet.

Question 5.
A debit balance of Realisation A/c indicates profit on realisation.
Answer:
This statement is False.
A debit balance of Realisation A/c means payment is more than the receipt. When payments exceed receipts there is a loss. Hence, debit balance on realisation account indicates loss on realisation and not profit.

D. Answer in one sentence only.

Question 1.
What is Realisation Account?
Answer:
An account that is opened by the firm at the time of its dissolution to determine profit or loss on realisation of assets and payment of liabilities is known as Realisation Account.

Question 2.
Why is the Realisation Account opened?
Answer:
Realisation Account is opened to find out profit or loss made on the sale of assets and discharge of liabilities of the partnership firm.

Question 3.
What are realisation or dissolution expenses?
Answer:
The expenses incurred by the firm to realise the assets and to liquidate the liabilities of the firm on its dissolution are called realisation or dissolution expenses.

Solved Problem

Question 1.
Asha, Bela, and Nisha were partners sharing profits and losses in the ratio of 3 : 2 : 1. On 31st March 2020 their Balance Sheet was as follows:
Balance Sheet as of 31st March 2020

The firm was dissolved on 31st March 2020 and the assets realised as follows:
1. Joint Life Policy was taken over by Asha at ₹ 10,000.
2. Stock realised: ₹ 36,000, Debtors realised: ₹ 29,000, Machinery was sold for ₹ 72,000.
3. Liabilities were paid in full. In addition, one bill for ₹ 700 under discount was dishonoured and had to be taken up by the firm.
4. There were no realisation expenses.
Give the Journal entries and prepare necessary Ledger Accounts to close the books of the firm.
Solution:
In the Journal of Partnership Firm



Ledger Accounts:
In the books of Partnership Firm

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

Maharashtra State Board 12th Commerce BK Important Questions 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.
Share of loss of a deceased partner till the date of death is _____________
(a) debited to Profit and Loss-Adjustment A/c
(b) credited to Profit and Loss-Adjustment A/c
(c) debited to Profit and Loss Suspense A/c
(d) credited to Profit and Loss Suspense A/c
Answer:
(d) credited to Profit and Loss Suspense A/c

Question 2.
Gain ratio is calculated on _____________
(a) admission of a partner
(b) retirement of a partner
(c) death of a partner
(d) retirement or death of a partner
Answer:
(d) retirement or death of a partner

Question 3.
Share of profit of a deceased partner till the date of death is _____________
(a) debited to Profit and Loss-Adjustment A/c
(b) credited to Profit and Loss-Adjustment A/c
(c) debited to Profit and Loss Suspense A/c
(d) credited to Profit and Loss Suspense A/c
Answer:
(c) debited to Profit and Loss Suspense A/c

Question 4.
An amount received from the Insurance Company against the joint-life policy is _____________
(a) debited to the deceased partner
(b) credited to the deceased partner
(c) credited to Continuing Partners Capital A/c
(d) credited to All Partners’ Capital A/c’s in their profit sharing ratio
Answer:
(d) credited to All Partners’ Capital A/c’s in their profit sharing ratio

Question 5.
M, N, and S are partners in a firm having joint life policy of ₹ 10,00,000 on which premium has been paid by the firm. M dies and his legal representatives want the whole amount of the policy whereas N and S want to distribute the amount among all the partners.
(a) M’s representatives are correct
(b) N and S are correct
(c) All are wrong
(d) Insurance company will decide
Answer:
(b) N and S are correct

Question 6.
X, Y, and Z share profit as 1/2, 3/10, and 1/5 and Z have expired, the new profit ratio of X and Y will be _____________ respectively.
(a) 5 : 8
(b) 5 : 3
(c) 2 : 1
(d) 5 : 2
Answer:
(b) 5 : 3

Question 7.
The interest on drawings of a deceased partner is credited to _____________
(a) Profit and Loss-Adjustment A/c
(b) Revaluation A/c
(c) Capital A/c
(d) Profit and Loss Suspense A/c
Answer:
(d) Profit and Loss Suspense A/c

Question 8.
In the case of death of a partner, a _____________ is opened for revaluation of the assets and liabilities.
(a) Profit and Loss-Adjustment A/c
(b) Profit and Loss A/c
(c) Profit and Loss Suspense A/c
(d) Executor’s Loan A/c
Answer:
(a) Profit and Loss-Adjustment A/c

Question 9.
A balance on the Deceased Partner’s Executor’s Loan Account is shown in the new Balance Sheet on _____________ side.
(a) assets
(b) credit
(c) liabilities
(d) none of these
Answer:
(c) liabilities

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

Question 1.
The account shows the revaluation of assets and liabilities.
Answer:
Revaluation A/c or Profit and Loss Adjustment A/c

Question 2.
Excess of proportionate capital over actual capital.
Answer:
Deficit

Question 3.
The account to which deceased partners’ capital balance is transferred.
Answer:
Deceased Partner’s Executor’s Loan Account

Question 4.
A person is entitled to receive the amount due to a deceased partner.
Answer:
Legal Heir/Executor/Legal Representative of a deceased partner

Question 5.
The account where the deceased partner’s share in the accrued profit from the date of the last Balance Sheet to the date of his death is adjusted.
Answer:
Profit and Loss Suspense A/c

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

Question 1.
The death of a partner is like a compulsory retirement.
Answer:
This statement is True.
After the death of a partner, the business is not able to get any kind of services from the deceased partner and he ceases to be a partner of a firm on natural ground. Hence, we can say that the death of a partner is like a compulsory retirement.

Question 2.
The total amount due to the deceased partner is paid in cash to the executor immediately after his death.
Answer:
This statement is False.
Depending on the availability of sufficient cash or bank balance the total amount due to the deceased partner is paid. However, it is not at all necessary to make immediate payment to the legal heir or representative of the deceased partner.

Question 3.
On the death of a partner, his share in the goodwill is divided equally among continuing partners.
Answer:
This statement is False.
On the death of a partner, his share in the goodwill is divided into the old profit ratio of continuing partners.

Question 4.
The deceased partner’s share in profit up to the date of his death will be debited to his Capital A/c.
Answer:
This statement is False.
The deceased partner’s share in profit up to the date of his death will be credited to his Capital A/c as he is entitled to receive it.

Question 5.
For a decrease in the value of assets, Revolution Account is debited.
Answer:
This statement is True.
A decrease in the value of assets means a loss to the business and in that case, Asset Account will be credited and Revaluation Account will be debited.

Question 6.
An amount due to the deceased partner appears in the Balance Sheet.
Answer:
This statement is False.
An amount due to the deceased partner is transferred to his Executor’s Account and the balance if remains in Executor’s Loan Account then appears in the Balance Sheet.

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

Question 1.
An amount due to a deceased partner is transferred to _____________ A/c.
Answer:
Executor’s Loan

Question 2.
Death of a partner is like a _____________ retirement.
Answer:
compulsory

Question 3.
Usually assets and liabilities of the firm are revalued on the _____________ of a partner.
Answer:
death

Question 4.
For increase in the value of assets, Revaluation Account is _____________
Answer:
credited

Question 5.
A partner who died is known as _____________
Answer:
deceased partner

Question 6.
A person who represent a deceased partner is known as _____________
Answer:
Legal Heir or Executor.

E. Answer in one sentence only.

Question 1.
How is the gain ratio calculated?
Answer:
The gain ratio is calculated by using the formula:
Gain Ratio = New Ratio – Old Ratio.

Question 2.
When is the gain ratio required to be calculated?
Answer:
The gain ratio is usually calculated at the time of retirement or death of a partner.

Question 3.
How would you treat general reserve on the death of a partner?
Answer:
On the death of a partner, balance in general reserve is transferred to all Partners’ Capital Accounts or Current Accounts in their old profit sharing ratio.

Question 4.
How is the amount due to a deceased partner calculated?
Answer:
The amount due to a deceased partner is calculated by adding his share in general reserve, past accumulated profit, goodwill, profit on revaluation of assets and liabilities, interest on capital, salary payable, etc. in the opening balance of capital and by deducting the share in the past accumulated loss, revaluation loss, drawings and interest on drawings from his capital balance.

Question 5.
How is an amount due to the deceased partner settled?
Answer:
The amount finally due to the deceased partner is settled by transferring the same amount to his Legal Heir or Representative’s Loan Account and the same is paid to the legal heir or representative or executor after completing all legal formalities.

Question 6.
How is the share of the deceased partner in accrued profit calculated?
Answer:
The share of the deceased partner in accrued profit is calculated on the assumed basis of average profit of the past few years and credited to the Deceased Partner’s Capital Account.

Question 7.
How is a debit balance of Profit and Loss Account dealt with on the death of a partner?
Answer:
On the death of a partner, a debit balance of the Profit and Loss Account is adjusted and transferred to all Partners’ Capital/Current Accounts in their old profit sharing ratio.

Solved Problem

Question 1.
The following is the Balance Sheet of Shikha, Divit, and Naman, who were partners sharing profits and losses in the ratio of 2 : 2 : 1.
Balance Sheet as of 31st March 2020

Naman died on 1st July 2020 and the following adjustments were made in the books of the firm:
1. All debtors were considered as good and the Reserve for Doubtful Debts was no longer necessary.
2. A contingent liability for compensation of ₹ 1,800 was to be provided.
3. Investments worth ₹ 40,000 were taken over by the executor of Naman and the remaining investments were sold for ₹ 30,000.
4. Stock was revalued at ₹ 30,000.
5. The goodwill of the firm was valued at ₹ 20,000 and was to be shown in the books.
6. The deceased partner’s share in profit up to the date of his death was to be calculated on the basis of the preceding year’s profit which was ₹ 16,000.
Prepare the Profit and Loss Adjustment Account, Capital Accounts of Partners, and the Balance Sheet of the new firm after the death of Naman.
Solution:
In the books of Partnership Firm


Balance Sheet as of 1st July 2020

Working Notes:
1. Goodwill valued at ₹ 20,000 is debited to Goodwill A/c and credited to all Partners’ Capital A/cs in their profit sharing ratio. Show balance in the Goodwill A/c then transfers to the Assets side of the Balance Sheet.

2. The deceased partner’s (Naman) share in profit up to the date of his death = (Preceding year’s profit) × (Proportionate profit) × Naman’s share in profit
= 16,000 × \(\frac{3}{12} \times \frac{1}{5}\)
= ₹ 800.

3. A provision for contingent liability for compensation ₹ 1,800 is debited to Profit and Loss-Adjustment A/c and then shown at the Liabilities side of the Balance Sheet.

4. The following ledger accounts are prepared to ascertain their closing balances:

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

Maharashtra State Board 12th Commerce BK Important Questions Chapter 4 Reconstitution of Partnership (Retirement of Partner)

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

Question 1.
A, B and C are partners sharing profits in the ratio of 5 : 3 : 2. If B retires then new ratio will be _____________
(a) 5 : 2
(b) 5 : 3
(c) 3 : 2
(d) 1 : 1
Answer:
(a) 5 : 2

Question 2.
When goodwill is raised at its full value and it is written off _____________ Account is to be credited.
(a) Cash
(b) Goodwill
(c) All Partners’ Capital
(d) Loan
Answer:
(b) Goodwill

Question 3.
Increase in the value of assets should be _____________ to Profit and Loss Adjsutment Account.
(a) debited
(b) credited
(c) added
(d) none of these
Answer:
(b) credited

Question 4.
If the goodwill is raised to the extent of retiring partner’s share _____________ account is to be debited.
(a) cash
(b) goodwill
(c) partner’s Capital
(d) retiring Partners Capital
Answer:
(b) goodwill

Question 5.
A, B and C are partners, sharing profits and losses in the ratio of \(\frac{1}{2}\), \(\frac{1}{3}\) and \(\frac{1}{6}\) respectively, if B retires, the new ratio will be _____________
(a) 4 : 1
(b) 3 : 1
(c) 3 : 2
(d) 2 : 1
Answer:
(b) 3 : 1

Question 6.
On retirement of a partner the balance on his Current Account is transferred to his _____________ Account.
(a) Drawings
(b) Capital
(c) Wife’s Loan
(d) Son’s
Answer:
(b) Capital

Question 7.
_____________ Ratio is a ratio which continuing partners are benefited on retirement of a partner
(a) New
(b) Sacrifice
(c) Gain
(d) Old
Answer:
(c) Gain

Question 8.
If Goodwill Account is raised only to the extent of retiring partner’s share, _____________ A/c is credited.
(a) Cash
(b) Goodwill
(c) All Partners’ Capital
(d) Retiring Partner’s Capital
Answer:
(d) Retiring Partner’s Capital

Question 9.
In the case of retirement of a partner, _____________ Account is opened for revaluation of the assets and liabilities.
(a) Revaluation
(b) Profit and Loss
(c) Current
(d) Trading
Answer:
(a) Revaluation

Question 10.
In the case of retirement of a partner, balance on Revaluation Account is transferred to _____________ Accounts.
(a) Retiring Partner’s Capital
(b) All Partners’ Capital
(c) New Partner’s Capital
(d) Continuing Partners’ Capital
Answer:
(b) All Partners’ Capital

Question 11.
Debit balance on Profit and Loss Suspense Account is shown in the new Balance Sheet on _____________ side.
(a) Assets
(b) Liabilities
(c) Debit
(d) None of these
Answer:
(a) Assets

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

Question 1.
The account shows the revaluation of assets and liabilities.
Answer:
Revaluation Account or Profit and Loss Adjustment Account

Question 2.
Excess of actual capital over proportionate capital.
Answer:
Surplus Capital

Question 3.
Process in which a partner leaves the firm permanently on account of old age continued sickness or loss of interest in the firm.
Answer:
Retirement of a Partner

Question 4.
The ratio in which the continuing partners share the profit ratio given up by the retiring partner.
OR
The ratio in which goodwill is credited to the retiring partners is adjusted by the continuing partners.
Answer:
Gain Ratio
OR
Benefit Ratio

Question 5.
An account to which the amount due to a partner on his retirement is transferred.
Answer:
Retiring Partner’s Loan A/c

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

Question 1.
Amount due to a retiring partner if not paid, appears as his loan in the books of the firm.
Answer:
This statement is True.
If in Cash/Bank account, the firm has sufficient balance then the amount due to a retiring partner is paid by firm immediately. If due to insufficient fund amount due to a retiring partner is not paid and it appears as his loan in the books of the firm.

Question 2.
A revaluation Account is also called Realisation Account.
Answer:
This statement is False.
The changes in the values of assets or liabilities on revaluation are recorded in the Revaluation Account. At the time of dissolution of the firm, when Assets or liabilities are disposed off and whatever amounts are paid or received by the firm are recorded in the Realisation Account. So Revaluation Account and Realisation Account are not the same.

Question 3.
Profit on Revaluation Account is transferred to Continuing Partner’s Capital Account only.
Answer:
This statement is False.
Profit on revaluation of assets and liabilities is to be shared by all the partners, including retiring partners. This is because changes in the value of assets and liabilities take place due to the hard work of all the partners, including retiring partners.

Question 4.
On the retirement of a partner, the partnership deed is not changed.
Answer:
This statement is False.
On the retirement of a partner, profit and loss ratio, capital ratio, etc. may get changed. So the partnership deed is supposed to be changed.

Question 5.
A retiring partner is not entitled to share in the goodwill of the firm.
Answer:
This statement is False.
A retiring partner is entitled to get a share in the goodwill of the firm up to the date of retirement as it is his legal right.

Question 6.
If goodwill is written off, Goodwill A/c is credited in the books of the firm.
Answer:
This statement is True.
When goodwill of the firm is written off then there is no question of any balance in the Goodwill Account therefore Goodwill A/c is credited in the books of the firm.

Question 7.
Balance of Retiring Partner’s Capital Account is transferred to his Legal Heir’s Account.
Answer:
This statement is False.
If the financial position of the firm allows, the balance of the Retiring Partner’s Capital Account is given immediately to the retiring partner, otherwise, it will be transferred to Retiring Partner’s Loan Account.

Question 8.
The Capital A/c of the retiring partner always shows a debit balance.
Answer:
This statement is False.
The Capital A/c of the retiring partner may show debit or credit balance depends upon the amount withdrawn by a retiring partner.

Question 9.
Retirement of a partner leads to the dissolution of the firm unless otherwise agreed upon.
Answer:
This statement is True.
At the time of retirement of a partner, continuing partners don’t want to continue the business activities of the firm, then only it leads to the dissolution of the firm.

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

Question 1.
On retirement of a partner, partnership deed is _____________ changed.
Answer:
not

Question 2.
A retiring partner is _____________ to get his share in general reserve/accumulated profit.
Answer:
entitled

Question 3.
A _____________ balance of Revaluation Account means loss on revaluation.
Answer:
debit

Question 4.
Goodwill A/c is _____________ in the books of the firm when goodwill is written off.
Answer:
credited

Question 5.
Revaluation of Assets and Liabilities is recorded in _____________ Account.
Answer:
Revaluation

Question 6.
The amount due to a partner on his retirement is transferred to _____________ Account.
Answer:
Partner’s Capital

Question 7.
An amount payable to the retiring partner is paid off at a time is known as _____________ Method.
Answer:
Lumpsum

Question 8.
Excess of actual capital over proportional capital is known as _____________
Answer:
Surplus

Question 9.
Credit balance of Revaluation Account means _____________ on revaluation.
Answer:
Profit

Question 10.
The credit balance on the Profit and Loss Suspense Account is shown in the Balance Sheet on _____________ side.
Answer:
Liabilities

E. Answer in one sentence.

Question 1.
Who is a retiring partner?
Answer:
A partner who leaves the firm or severs his connection or relationship with other partners on account of old age or continued ill health or loss of interest in the firm or similar other reasons is called a retiring partner.

Question 2.
How would you treat general reserve on the retirement of a partner?
Answer:
General reserve appearing on the liabilities side of the Balance Sheet may be credited to all the partners’ Capital Accounts in their old profit sharing ratio or only the share of retiring partner is credited to his Capital Account, depending on the provisions made in the partnership deed.

Question 3.
When is the gain ratio calculated?
Answer:
The gain ratio is calculated when a firm raises goodwill to the extent of retiring partner’s share and then intends to write off the goodwill so raised.

Question 4.
To which account, increase in the value of assets credited at the time of retirement of a partner?
Answer:
An increase in the values of assets is credited to Profit and Loss-Adjustment A/c or Revaluation A/c at the time of retirement of a partner.

Question 5.
How would you adjust the retiring partner’s share of goodwill without opening Goodwill A/c?
Answer:
Adjustment of retiring partner’s share of goodwill without opening Goodwill Account is done by debiting continuing Partners’ Capital/Current Accounts in their gain ratio and crediting Retiring Partners’ Capital/Current Account with that amount.

Question 6.
To which account is the outstanding amount due to the retiring partner transferred?
Answer:
The outstanding amount due to the retiring partner is transferred to the retiring partner’s Loan Account.

Solved Problems

Question 1.
A, B, and C are partners of a firm sharing profit and loss in the 3 : 3 : 2 ratio. Their firm’s Balance Sheet as of 31st March, 2020 is as under:
Balance Sheet as of 31st March 2020

On 1st April 2020, C retired from the firm on the following terms:
1. Outstanding amount of retiring partner C be transferred to his loan account.
2. Write off ₹ 2,500 as bad debts.
3. ₹ 500 is now not payable to creditors.
4. Assets are revalued as under:
Furniture ₹ 30,000, Machinery ₹ 40,000, Equipments ₹ 21,000.
Pass necessary journal entries in the books of a firm.
Solution:
Journal Entries in the books of Partnership firm

Working Note:

Question 2.
Mukta, Yukta and Sukta were partners sharing profits and losses in the ratio of 5 : 2 : 3. Their Balance Sheet was as follows:
Balance Sheet as of 31st March 2020

Yukta retired on that date on the following terms:
1. Machinery is to be depreciated by 10% and Furniture by 20%.
2. Stock is to be appreciated by 10% and Building by 20%.
3. R.D.D. is no longer necessary.
4. Provision is to be made for ₹ 4,000 being compensation to workers.
5. The goodwill of the firm is to be valued at ₹ 20,000 and Yukta’s share in it should be raised.
6. Both the remaining partners decided to write off the goodwill.
7. Amount payable to Yukta is to be kept as her Loan.
Prepare:
1. Profit and Loss Adjustment Account
2. Partners’ Capital Accounts
3. New Balance Sheet.
Solution:
In the books of partnership firm

Balance Sheet as of 1st April 2020

Working Notes:
1. Yukta’s share in firm’s Goodwill = \(\frac {2}{10}\) × 20,000 = ₹ 4,000.
Goodwill to the extent of ₹ 4,000 is credited to Yukta’s A/c and then debited to Mukta’s Capital A/c andSukta’s Capital A/c in their gain ratio which is equal to the new ratio i.e. 5 : 3.
Hence, Goodwill debited to Mukta’s Capital A/c = \(\frac {5}{8}\) × 4,000 = ₹ 2,500 and Sukta’s A/c = \(\frac {3}{8}\) × 4,000 = ₹ 1,500.

2. Provision for compensation to workers ₹ 4,000 is first debited to Profit and Loss-Adjustment A/c (as new liability is created) and then it is shown on the Liabilities side of the new Balance Sheet.

3. The cancelled R.D.D. ₹ 1,000 is credited to Profit and Loss-Adjustment A/c and Debtors to the extent of ₹ 18,000 are shown on the Assets side of the Balance Sheet.

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

Maharashtra State Board 12th Commerce BK Important Questions Chapter 3 Reconstitution of Partnership (Admission of Partner)

1. Objetive type questions.

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

Question 1.
If an asset is depreciated, Revalutation Account is ______________
(a) debited
(b) credited
(c) debited and credited
(d) none of these
Answer:
(a) debited

Question 2.
______________ Account is debited when unrecorded liability is brought into business.
(a) Liability
(b) Revaluation
(c) Capital
(d) Current
Answer:
(b) Revaluation

Question 3.
The proportion in which old partners make a sacrifice is called ______________ Ratio.
(a) Capital
(b) Gaining
(c) Sacrifice
(d) New
Answer:
(c) Sacrifice

Question 4.
The ______________ Ratio is useful for making adjustment for goodwill among the old partners.
(a) New
(b) Sacrifice
(c) Old
(d) Profit and Loss
Answer:
(b) Sacrifice

Question 5.
Krishna and Balram, who are equal partners, admit Arjun into a partnership for 1/4th share, their new profit sharing ratio will be ______________
(a) 3 : 3 : 1
(b) equal
(c) 3 : 3 : 2
(d) 2 : 2 : 1
Answer:
(c) 3 : 3 : 2

Question 6.
In case of admission of a partner, the profit or loss on revaluation of assets and liabilities is shared by ______________ partners.
(a) all
(b) old
(c) new
(d) none of these
Answer:
(b) old

Question 7.
When the reserve funds is distributed to old partners, the ______________ Account is debited.
(a) Capital
(b) Current
(c) Reserve Fund
(d) Profit and Loss
Answer:
(c) Reserve Fund

Question 8.
Goodwill brought in by a new partner is shared by the old partners in their ______________ Ratio.
(a) New
(b) Gain
(c) Sacrifice
(d) Balance of 1
Answer:
(c) Sacrifice

Question 9.
______________ Ratio is a ratio surrendered by old partners in favour of a new partner.
(a) Sacrifice
(b) Gain
(c) New
(d) Old
Answer:
(a) Sacrifice

Question 10.
When goodwill is written off, partners’ capital accounts are ______________
(a) credited
(b) debited
(c) increase
(d) none of these
Answer:
(b) debited

Question 11.
X and Y are equal partners, admit Z into the partnership. If Z’s share is 1/5th, the new profit sharing ratio of the partners will be ______________
(a) 3 : 2 : 1
(b) 4 : 2 : 1
(c) 3 : 3 : 2
(d) 2 : 2 : 1
Answer:
(d) 2 : 2 : 1

Question 12.
A and B who are equal partners admit C into the partnership for 1/7th share. The new profit sharing ratio of the partners will be ______________
(a) 3 : 3 : 2
(b) 3 : 3 : 1
(c) 1 : 2 : 3
(d) 4 : 2 : 1
Answer:
(b) 3 : 3 : 1

Question 13.
If prepaid expenses are to be recorded in the books of account, they should be shown on the ______________ side of Revaluation A/c.
(a) debit
(b) credit
(c) liabilities
(d) assets
Answer:
(b) credit

Question 14.
If an asset is appreciated, Revaluation Account is ______________
(a) debited
(b) credited
(c) depreciated
(d) neutralised
Answer:
(b) credited

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

Question 1.
The account shows the change in the values of assets.
Answer:
Revaluation Account or Profit and Loss Adjustment Account

Question 2.
The credit balance of the Revaluation Account.
Answer:
Profit on Revaluation Account

Question 3.
Excess of actual capital over proportionate capital.
Answer:
Surplus Capital

Question 4.
Name of an intangible asset having a value.
Answer:
Goodwill

Question 5.
The account is debited when the new partner brings cash for his share of goodwill.
Answer:
Cash/Bank Account

Question 6.
The account is credited when goodwill is withdrawn by old partners.
Answer:
Cash/Bank Account

Question 7.
Profit and Loss Account appearing on the Asset side of a balance sheet.
Answer:
Undistributed Loss

Question 8.
The account is opened to record the gains and losses on revaluation.
Answer:
Profit and Loss Adjustment Account

Question 9.
Change in the relationship between the partners.
Answer:
Reconstitution of a Partnership

Question 10.
An account is credited when a new partner brings cash for his share of goodwill.
Answer:
Goodwill A/c

Question 11.
A fund created by the partnership firm out of profit as a precautionary measure.
Answer:
General Reserve/Reserve Fund

Question 12.
The ratio in which the old partners share the amount brought in by the new partner towards goodwill.
Answer:
Sacrifice Ratio

Question 13.
The ratio in which the Goodwill A/c may be written off after admission of a partner.
Answer:
New Profit and Loss Ratio

Question 14.
An account was opened for the Revaluation of Assets and Liabilities.
Answer:
Profit and Loss Adjustment A/c or Revaluation A/c

Question 15.
Debit balance of Revaluation Account.
Answer:
Loss on revaluation of assets and liabilities

Question 16.
An amount by which the actual capital of a partner exceeds his Proportionate capital.
Answer:
Surplus capital/Excess capital

Question 17.
An amount by which the proportionate capital of a partner exceeds his actual capital.
Answer:
Deficit or Deficiency in capital

C. State True or False with reasons.

Question 1.
The credit balance of the Revaluation Account means a loss on revaluation of assets and liabilities.
Answer:
This statement is False.
The credit balance of the Revaluation Account means profit on revaluation of assets and liabilities. Revaluation A/c is nominal A/c. On the credit side of this A/c, all incomes and gains are recorded. The credit balance means the credit amount is more than the debt amount. Hence, the credit balance of the Revaluation Account is profit on the revaluation of assets and liabilities.

Question 2.
If the Goodwill Account is raised up, Goodwill Account is debited.
Answer:
This statement is True.
As per the rules of Accountancy when the value of an asset increases or raises, its account is debited in the books of account. Goodwill is an Asset.

Question 3.
On admission of a partner, the amount of goodwill brought in cash is credited to Goodwill Account.
Answer:
This statement is True.
When newly admitted partner brought cash for goodwill, Cash/Bank Account is debited as it comes in and Goodwill Account is credited and afterward, Goodwill Account will be debited when benefits of Goodwill are transferred to old partners’ Capital Accounts.

Question 4.
The new partner is entitled to receive a share in the general reserve of the existing partnership firm.
Answer:
This statement is False.
General reserve is the amount kept aside from the part and current profit earned by the business for future business development purposes. Hence on this amount, the new partner has no right. Therefore new partner is not entitled to receive a share in general reserve.

Question 5.
On admission of a partner, the profit or loss on revaluation is distributed among the old partners.
Answer:
This statement is True.
At the time of admission of a new partner, existing assets and liabilities of the business are to be revalued and whatever the profit or loss is there it is to be distributed among old partners only.

Question 6.
The goodwill brought in by a new partner is shared by the old partner.
Answer:
This statement is True.
The reputation of business measured in terms of money is known as goodwill and on this, old partners have right so when goodwill is brought in by a new partner in the business, it is shared by the old partner.

Question 7.
The new ratio minus the old ratio is equal to the gain ratio.
Answer:
This statement is True.
At the time of Retirement or Death of a partner, existing partners may have some gain, which is found out by the Gain ratio = New ratio – Old ratio.

Question 8.
When a partner takes away any asset from the business, his account will be debited.
Answer:
This statement is True.
When a partner takes away any asset from the business, Asset Account will be credited and the Partner’s Account will be debited as it decreases the partner’s capital.

Question 9.
Average profit means profit that is earned over and above the normal profit.
Answer:
This statement is False.
When a firm earns extra profit over and above the normal profit because of the reputation of the firm then it is known as a super profit and not average profit.

D. Answer in one sentence.

Question 1.
What is meant by the admission of a partner?
Answer:
A process in which a new person is taken into the partnership firm as a partner is called admission of a partner.

Question 2.
In what proportion is general reserve distributed among the old partners?
Answer:
On admission of a new partner, the amount of general reserve is distributed among the old partners in their old profit sharing ratio.

Question 3.
How is the sacrifice ratio calculated?
Answer:
The sacrifice ratio is calculated by deducting the new ratio of the partner from his old ratio.
Formula:
Sacrifice ratio = Old ratio – New ratio.

Question 4.
What does credit balance on Profit and Loss Adjustment A/c or Revaluation A/c show?
Answer:
A credit balance on Profit and Loss Adjustment A/c or Revaluation A/c shows a profit on revaluation of assets and liabilities.

Question 5.
In which ratio do the old partners share the profit or loss made on revaluation of assets and liabilities of the firm?
Answer:
The profit or loss made on revaluation of assets and liabilities of the firm is shared by old partners in their old profit sharing ratio.

Question 6.
What is General Reserve or Reserve Fund?
Answer:
A fund created by keeping aside a part of profit every year to provide timely finance for unforeseen contingencies like fire, flood, earthquake, change in Government policy, etc. is called General Reserve or Reserve Fund.

Question 7.
Who shares the amount of general reserve on the admission of a new partner?
Answer:
On admission of a new partner, the amount of general reserve is shared by old partners only.

Question 8.
On what single factor does the valuation of goodwill primarily depend?
Answer:
The most important factor of the valuation of goodwill is the profit earning capacity of the firm.

Solved Problems

Question 1.
The Balance Sheet of Anal and Arvind who shared the profits in the ratio of 2 : 1 is as under:
Balance Sheet as of 31st March 2019

On 1st April 2019 Zalak was admitted as 1/4th partner on the following terms:
1. She brings equipment of ₹ 40,000 as her capital.
2. Firm’s goodwill is valued at ₹ 72,000 and Zalak agreed to bring her share in the firm’s goodwill by cheque.
3. R.D.D. should be maintained at 7.5% on debtors.
4. Increase the value of livestock by ₹ 1,300 and write off loose tools by 20%.
5. Outstanding rent paid ₹ 4,520 in full settlement.
Pass necessary journal entries to record the above scheme of admission.
Solution:
Journal entries in the books of partnership firm

Working Notes:
1. To find out Profit or Loss made on revaluation of assets and liabilities, Profit and Loss Adjustment A/c is prepared:

2. Discount earned on payment of outstanding Rent = 5,000 – 4,520 = ₹ 800.
It is credited to Profit and Loss-Adjustment A/c.

3. Increase in RDD = New RDD – Old RDD
= 7.5% on 24,000 – 1,000.
= 1,800 – 1,000
= ₹ 800.
It is debited to Profit and Loss-Adjustment A/c

Question 2.
Mahesh and Kamlesh are partners in a business sharing profits and losses in the ratio of 2 : 1 respectively. Their Balance Sheet as of 31st March 2019 is as follows:
Balance Sheet as of 31st March 2019

They admitted Kiran on 1st April 2019 as a partner on the following terms:
1. Kiran will bring ₹ 60,000 as his capital for 1/4th share in future profit and ₹ 24,000 as goodwill which will be withdrawn by old partners.
2. Stock and Machinery are to be depreciated by 10%.
3. R.D.D. is to be maintained at 5% on debtors.
4. Building is to be appreciated by 20% and Furniture is revalued at ₹ 20,000.
Prepare Profit and Loss Adjustment Account, Partners’ Capital Accounts, and Balance Sheet of the new firm.
Solution:
In the books of partnership firm

Balance Sheet as of 1st April 2019

Working Notes:

Question 3.
Akash and Aman are partners in firm sharing profits and losses in the ratio 3 : 2. Their Balance Sheet as of 31st March 2019 was as follows:
Balance Sheet as of 31st March 2019

They agreed to admit Raj in their partnership on 1st April 2019, on the following terms:
1. Raj should bring ₹ 2,250, as his share of goodwill in the firm and ₹ 3,000 as his capital.
2. Reserve for doubtful debts is to be provided @ 5% on debtors.
3. Land and building are to be depreciated at 10% p.a.
4. Plant and Machinery is to be depreciated @ 5% and stock is to be depreciated @ 10% p.a.
5. The new profit sharing, the ratio will be 2 : 1 : 1.
Prepare:
(a) Revaluation Account
(b) Partners’ Capital Accounts
(c) New Balance Sheet of the firm.
Solution:
In the books of Partnership Firm


Balance Sheet as of 1st April 2019

Working Notes:
1. Calculation of sacrifice ratio of old partners:
Old ratio: Akash = \(\frac{3}{5}\) and Aman = \(\frac{2}{5}\)
New ratio: Akash = \(\frac{2}{4}\) and Aman = \(\frac{1}{4}\)
Sacrifice ratio = Old ratio – New ratio
Akash’s sacrifice ratio = \(\frac{3}{5}-\frac{2}{4}=\frac{12-10}{20}=\frac{2}{20}\)
Aman’s sacrifice ratio = \(\frac{2}{5}-\frac{1}{4}=\frac{8-5}{20}=\frac{3}{20}\)
Sacrifice ratio of Akash and Aman = \(\frac{2}{20}\) : \(\frac{3}{30}\) i.e. 2 : 3.
Benefits of Goodwill of ₹ 2,250 distributed and transferred to Akash’s Capital A/c and Aman’s Capital A/c in their sacrifice ratio (which is 2 : 3).
Goodwill credited to Akash’s Capital = 2,250 × \(\frac{2}{3+2}\) = ₹ 900
and Aman’s Capital = 2,250 × \(\frac{3}{5}\) = ₹ 1,350.

2. Debit balance of Revaluation of ₹ 17,955 indicates Loss on revaluation.
Division of Revaluation Loss:
Akash = 17,955 × \(\frac{3}{3+2}\) = ₹ 10,773
and Aman = 17,955 × \(\frac{2}{5}\) = ₹ 7,182.

3. Balance in Cash A/c at the end = 13,800 + 3,000 + 2,250 = ₹ 19,050.
It is shown on the Assets side of the Balance sheet.

4. R.D.D. = 5 % on value of Debtors = \(\frac{5}{100}\) × 94,500 = ₹ 4,725.
Amount of R.D.D. is first debited to Revaluation A/c and then deducted from the value of Debtors on the Assets side of Balance Sheet.

5. Division of General Reserve:
Akash = \(\frac{3}{5}\) × 15,000 = ₹ 9,000
and Aman = \(\frac{2}{5}\) × 15,000 = ₹ 6,000.

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

Maharashtra State Board 12th Commerce BK Important Questions Chapter 2 Accounts of ‘Not for Profit’ Concerns

1. Objective Type Questions:

A. Select the most appropriate alternatives from those given below.

Question 1.
Purchases of stationery is a ______________ expenditure.
(a) capital
(b) revenue
(c) long-term
(d) deferred revenue
Answer:
(b) revenue

Question 2.
Usually ______________ is a major source of revenue income for ‘Not for Profit’ concerns.
(a) subscription
(b) donations
(c) legacies
(d) entrance fees
Answer:
(a) subscription

Question 3.
An Income and Expenditure Account and a Balance Sheet are prepared as final accounts by a ______________
(a) ‘Not for Profit’ concern
(b) Trading concern
(c) commercial organisation
(d) Public Limited Company
Answer:
(a) ‘Not for Profit’ concern

Question 4.
Non-cash items are not recorded in ______________
(a) Income and Expenditure Account
(b) Receipts and Payments Account
(c) Balance Sheet
(d) Profit and Loss Account
Answer:
(b) Receipts and Payments Account

Question 5.
The excess of assets over liabilities is termed as ______________
(a) surplus
(b) deficit
(c) capital fund
(d) loan
Answer:
(c) capital fund

Question 6.
For a library, expenditure on the purchase of books is a ______________ Expenditure.
(a) Capital
(b) Revenue
(c) General
(d) Recurring
Answer:
(a) Capital

Question 7.
______________ Account starts with the opening Cash Balance.
(a) Income and Expenditure
(b) Receipts and Payments
(c) Capital Fund
(d) Subscriptions
Answer:
(b) Receipts and Payments

Question 8.
Only ______________ incomes and expenses are shown in the Income and Expenditure Account.
(a) revenue
(b) capital
(c) business
(d) non-recurring
Answer:
(a) revenue

Question 9.
A debit balance on the Income and Expenditure Account denotes ______________
(a) deficit
(b) surplus
(c) profit
(d) excess of income over expenditure
Answer:
(a) deficit

Question 10.
Non-trading organisation writes summary of all cash transactions in the ______________ Account.
(a) Cash
(b) Receipts and Payments
(c) Income and Expenditure
(d) Profit and Loss
Answer:
(b) Receipts and Payments

Question 11.
Both capitalised receipts and capital expenditure are shown in the ______________
(a) Profit and Loss A/c
(b) Balance Sheet
(c) Trading A/c
(d) Income and Expenditure A/c
Answer:
(b) Balance Sheet

Question 12.
‘Not for Profit’ organisation prepares ______________ to find out its financial position.
(a) Receipts and Payments A/c
(b) Balance Sheet
(c) Trading A/c
(d) Income and Expenditure A/c
Answer:
(b) Balance Sheet

Question 13.
Subscriptions received from the members is considered as ______________ receipts.
(a) capital
(b) revenue
(c) non-recurring
(d) commercial
Answer:
(b) revenue

Question 14.
Fund which provides permanent source of income to non-trading organisation is called ______________ fund.
(a) endowment
(b) general
(c) specific
(d) capital
Answer:
(a) endowment

Question 15.
For a public hospital, expenditure on the purchase of medicines is a ______________ Expenditure.
(a) General
(b) Non-recurring
(c) Capital
(d) Revenue
Answer:
(d) Revenue

Question 16.
Which of the following items will not appear in the Balance Sheet of a club?
(a) Subscriptions received in advance
(b) Special donation received during the year
(c) Subscriptions due for the year
(d) Entrance fees paid by new members
Answer:
(d) Entrance fees paid by new members

Question 17.
The main purpose of incurring a ______________ expenditure is to earn an income or to increase the earning capacity of the business.
(a) recurring
(b) capital
(c) revenue
(d) business
Answer:
(b) capital

Question 18.
Excess of Expenditure over Income is termed as ______________
(a) Surplus
(b) Deficit
(c) Capital Fund
(d) Profit
Answer:
(b) Deficit

Question 19.
Receipts and Payments Account is a ______________
(a) Personal Account
(b) Real Account
(c) Nominal Account
(d) Profit and Loss Account
Answer:
(b) Real Account

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

Question 1.
Such concerns, which are formed for rendering some useful services to its members without having profit motive.
Answer:
‘Not for Profit’ concern

Question 2.
Excess of expenditure over income of ‘Not for Profit’ concerns.
Answer:
Deficit

Question 3.
A statement showing the financial position of a concern on a particular date.
Answer:
Balance Sheet

Question 4.
The debit balance of an Income and Expenditure Account.
Answer:
Deficit

Question 5.
Fees received from the member only once at the time of his entry into the ‘Not for Profit’ concern.
Answer:
Life membership fees

Question 6.
Specific amount paid by the members annually to non-trading organisation to get certain services or benefits.
Answer:
Subscription

Question 7.
Donation or gift received from the members or outsiders for specific purpose.
Answer:
Specific donation

Question 8.
Donation received for general purpose like welfare of the members or society.
Answer:
General donation

Question 9.
The gifts received from legal representatives as per the will of a deceased person.
Answer:
Legacies

Question 10.
An expenditure which is incurred for carrying the day-to-day business activities.
Answer:
Revenue Expenditure

Question 11.
Capital resources which are owned and possessed by the ‘Not for Profit’ concern.
Answer:
Capital Fund

Question 12.
An account which is prepared by the ‘ Not for Profit’ concern to record summary of all types of receipts and payments.
Answer:
Receipts and Payments Account

Question 13.
Closing debit balance of Receipts and Payments Account.
Answer:
Cash in Hand and or Cash at Bank

Question 14.
A payment made by the non-trading organisation periodically for consecutive issue of magazines, newspapers, etc.
Answer:
Subscriptions paid

Question 15.
The major source of revenue to a ‘Not for Profit’ concern, from its members.
Answer:
Subscriptions

Question 16.
Fees paid by persons to become members of a ‘Not for Profit’ concern.
Answer:
Entrance Fees or Admission Fees

Question 17.
The concerns which prepare Income and Expenditure Account instead of Profit and Loss Account.
Answer:
‘Not for Profit’ concern

Question 18.
The expenditure which is recurring in nature.
Answer:
Revenue Expenditure

Question 19.
The expenditure which is non-recurring in nature.
Answer:
Capital Expenditure

Question 20.
An account opened by non-trading concerns, to find out surplus/deficit during the particular financial year.
Answer:
Income and Expenditure Account

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

Question 1.
All receipts are the items of revenue income.
Answer:
This statement is False.
In ‘Not for Profit’ concern receipts includes revenue receipts as well as capital receipts of current year or of previous year or of next year, so we can say that all receipts are not the items of revenue income.

Question 2.
In the Income and Expenditure Account, all incomes received during the year irrespective of the year for which they are received, are to be recorded.
Answer:
This statement is False.
In the Income and Expenditure Account, all revenue incomes, received during the current year, are to be recorded only.

Question 3.
Receipts and Payments Account shows the amount of profit earned or loss suffered during a year.
Answer:
This statement is False.
Receipts and Payments Account shows the amount of receipts and payments (in cash or through bank) of any year in the current year and do not shows any profit earned or loss suffered during a year.

Question 4.
Every year ‘Not for Profit’ concerns, prepares Income and Expenditure Account.
Answer:
This statement is True.
To get the idea of sufficient income, other expenditure, for smooth run of concern, every year ‘Not for Profit’ concern prepares Income and Expenditure Account.

Question 5.
‘Deficit’ means excess of income over expenditure in the Income and Expenditure Account.
Answer:
This statement is False.
In the Income and Expenditure Account ‘Deficit’ means excess of expenditure over incomes.

Question 6.
‘Revenue receipts’ means receipts which are not recurring in nature.
Answer:
This statement is False.
Revenue Receipts means receipts which frequently takes place and which are recurring in nature.

D. Fill in the blanks.

Question 1.
An Income and Expenditure Account and a Balance Sheet are prepared as final account by a ______________
Answer:
‘Not for Profit’ concern

Question 2.
______________ is a major source of revenue income for ‘Not for Profit’ concern.
Answer:
Subscription

Question 3.
Non-cash items are not recorded in ______________
Answer:
Receipts and Payments Account

Question 4.
______________ concerns have profit motive.
Answer:
Trading

Question 5.
In a Trading concerns ______________ is prepared to know the financial position of the business.
Answer:
Balance Sheet

Question 6.
Excess of Receipts over Payments means ______________
Answer:
Cash or Bank balance

Question 7.
Legacy is received by ‘Not for Profit’ concerns on a ______________ basis.
Answer:
permanent

Question 8.
Incomes which are to be capitalised are to be added to ______________
Answer:
Capital Fund

Question 9.
Subscription received in advance, in current year, is to be ______________ from subscription amount.
Answer:
subtracted

Question 10.
Subscription received in advance, in previous year is to be ______________ to subscription amount.
Answer:
added

Question 11.
Locker’s rent is ______________ for ‘Not for Profit’ concern.
Answer:
revenue income

Question 12.
Life membership fees, Legacy, Surplus, etc. are to be ______________ to Capital Fund.
Answer:
added

Question 13.
All revenue incomes and revenue expenses are to be recorded in ______________
Answer:
Income and Expenditure Account

Question 14.
All Receipts and Payments are recorded in the Receipts and Payment Account ______________ of the year.
Answer:
irrespective

Question 15.
Incomes or Expenses having recurring nature are known as ______________ incomes or expenses.
Answer:
revenue

E. Answer in one sentence only.

Question 1.
What is deferred revenue expenditure?
Answer:
Expenditure which is basically revenue expenditure but benefits of which accured to the organisation for more than one year is called deferred revenue expenditure.

Question 2.
What is Entrance Fees?
Answer:
The fees which is paid by the persons who wish to become a member of the organisation are called Entrance Fees.

Question 3.
What is Deficit?
Answer:
Excess of expenditure over income shown by Income and Expenditure Account is called Deficit for the financial year.

Question 4.
State the meaning of Revenue Expenditure.
Answer:
An expenditure which is incurred for carrying day-to-day business activities and maintaining fixed assets in working condition is called Revenue Expenditure.

Question 5.
What do you mean by Capital Expenditure?
Answer:
An expenditure which is non recurring is nature and incurred to purchase new fixed assets, to increase earning capacity, efficiency and working life of the existing fixed assets and to achieve economy of operation an existing fixed assets is called Capital Expenditure.

Question 6.
Which final accounts do the ‘Not for Profit’ concern prepare?
Answer:
‘Not for Profit’ concern prepare Income and Expenditure Account and Balance Sheet as their final accounts.

Question 7.
Give the examples for ‘Not for Profit’ concerns.
Answer:
Examples of ‘Not for Profit’ concerns are: sports club, charitable hospitals, schools, colleges, universities, welfare association, chamber of commerce, etc.

Question 8.
What do you mean by Recurring Expenses?
Answer:
Recurring expenses are those expenses, benefit of which lasts for a maximum period of one year and is increased on purchase of goods or services, in order to carry out the main activity of the business.

Question 9.
Why Receipts and Payments Account is prepared?
Answer:
To record all cash and Bank transactions taken place in the organisation, Receipt and Payment Account is prepared.

Question 10.
In Income and Expenditure Account, which kind of incomes and expenses are to be recorded?
Answer:
In Income and Expenditure Account, ‘Revenue’ incomes and expenses are to be recorded.

Solved Problems

Question 1.
With the information given below regarding ‘Subscription’ give accounting effects of it in the Final Accounts of a ‘Not for Profit’ concern:

Additional Information:
1. Subscriptions received during the year includes:
Subscriptions received for 2018-2019 ₹ 8,750 and for 2020-21 ₹ 7,500.
2. There are 500 members of the concern and each member pays ₹ 500 as annual subscription.
3. During the year 2018-19 subscription received for the year 2019-20 was ₹ 12,500.
Solution:
In the books of _____________________

Balance Sheet as on 31st March, 2020

Working Notes:
Amount of subscriptions outstanding for current year 2019-20 is calculated as follows:
Subscriptions outstanding (receivable) = (Subscriptions due from all members) – (Subscriptions received)
= (500 members × ₹ 500 per member) – (Subscriptions received during current year + Subscription received during previous year)
= (500 × 500) – (2,27,500 + 12,500)
= 2,50,000 – 2,40,000
= ₹ 10,000.

Question 2.
Show the following items in the Income and Expenditure Account for the year ended 31st March, 2018:

Adjustments:
1. Outstanding salaries for 2016-17 is ₹ 11,250 and of 2017 – 18 is ₹ 8,125.
2. Opening stock of stationery is ₹ 5,000 and Closing stock of stationery is ₹ 2,500.
3. There are 70 members paying annual subscription of ₹ 250/- each.
4. Insurance is paid for year ended 30th June, 2018.
Solution:
In the books of _____________________

Working Notes:
1. Outstanding subscriptions for the current year 2017-18 are calculated as follows:
Outstanding subscriptions = Subscriptions due or receivable – Subscriptions received
= 70 × 250 – 15,250
= 17,500 – 15,250
= ₹ 2,250.
Subscriptions for 2016 – 17 and 2018 – 19 will not appear in the Income and Expenditure Account prepared for 2017 – 18.

2. Prepaid insurance is calculated as follows:
Insurance is paid in advance for 3 months i.e. from 1st April, 2018 to 30th June, 2018.
Prepaid insurance = \(\frac{3}{12}\) × Insurance premium paid
= \(\frac{3}{12}\) × 10,000
= ₹ 2,500.
Prepaid insurance deducted from Insurance on the Debit side of Income and Expenditure Account.

Question 3.
The following is the Receipts and Payments Account for the year ended on 31st March, 2019:

Adjustments:
1. Outstanding picnic receipts ₹ 2,550.
2. Furniture was purchased on 01 – 10 – 2018 and it is to be depreciated @ 10% p.a.
3. Outstanding subscriptions for current year ₹ 4,920.
4. Stock of Stationery on 1st April 2018 was ₹ 390 and on 31st March 2019 was ₹ 690.
5. Entire amount of legacies and 50 % of donations are to be capitalized.
With the above information, you are required to prepare Income and Expenditure Account for the year ending on 31st March 2019.
Solution:
In the books of _____________________

Question 4.
From the information given below of Sarthi Education, you are required to prepare Income and Expenditure Account and Balance Sheet for the year ended on 31st March, 2019:
Balance Sheet as on 1st April, 2018


Adjustments:
1. Tuition fees outstanding ₹ 6,750.
2. Outstanding interest on loan ₹ 30,000.
3. Entire admission Fees are to be capitalized.
4. Depreciation is to be written off as under:
Library Books ₹ 25,000, Furniture ₹ 15,000, Laboratory Equipment ₹ 10,000, Building ₹ 15,000.
Solution:
In the books of Sarthi Education

Balance Sheet as on 31st March, 2019

Working Notes:
1. Tuition fees outstanding ₹ 6,750 are first added to Tuition Fees on the credit side of Income and Expenditure A/c and then such outstanding tuition fees are shown on the Assets side of the Balance Sheet.
2. Outstanding interest on Loan ₹ 30,000 is first debited to Income and Expenditure A/c and it is added to Loan on the Liabilities side of the Balance Sheet.
3. Government grant (Revenue income) ₹ 1,75,000 is recorded on the credit side of the Income and Expenditure Account.
4. Debit balance of Income and Expenditure Account ₹ 55,850 indicates a deficit. It is deducted from the Capital fund on the Liabilities side of the Balance Sheet.